CBIC / GST notification 02/2026-Central Tax · 07 May 2026
Official title
02/2026-Central Tax : Seeks to empower the Principal Bench of the Appellate Tribunal, New Delhi constituted under sub-section (3) of section 109 of the said Act to hear appeals made under section 101B of the said Act.
Official record
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The Central Government has empowered the Principal Bench of the Appellate Tribunal, New Delhi, constituted under section 109(3) of the Central Goods and Services Tax Act, 2017, to hear appeals filed under section 101B of the Act. This notification is issued under the authority of section 101A(1A) of the Act and is deemed to have come into force retrospectively from April 1, 2026.
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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB SECTION (ii)]
GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE
NOTIFICATION No. [02/2026]1 – Central Tax New Delhi, dated the 7th May, 2026
S.O. 2286(E).— In exercise of the powers conferred by sub-section (1A) of section 101A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby empowers the Principal Bench of the Appellate Tribunal, New Delhi constituted under sub-section (3) of section 109 of the said Act, to hear appeals made under section 101B of the said Act. 2. This notification shall be deemed to have come into force on the 1st day of April, 2026.
[F. No. A-50/2/2026-GSTAT-DOR]
BALASUBRAMANIAN KRISHNAMURTHY, Joint Secretary
1 The numbers and figures “18/2024” shall be read as “02/2026” vide Corrigendum S.O. 2349(E) dated 08.05.2026 [F. No. A- 50/2/2026-GSTAT-DOR], published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii).
