GSTAT Cohort-D Mid-Window Practitioner Status: How to Use the 49-Day Runway Before the June 30, 2026 Cut-Off and the Five Cohort-D Filing Errors Costing CAs Time on the NIC Portal
With Cohort D in week 2 of 9 (May 1 to June 30, 2026), GSTAT NIC portal data shows about 14 percent uptake against 5,200 estimated filings. Five recurring errors (wrong cohort, mixed-period pre-deposit, missing OIO, challan dating, legacy-Act grounds) are causing rejection-and-refile loops. This is the 7-week sprint plan and Section 112(6) condonation map for the final pre-April 1, 2026 backlog tranche.