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Last date for filing appeal in GSTAT

Last date for filing appeal in GSTAT

CGST Removal of difficulties (ROD) Order No. 09 /2019- Central Tax dated 03rd December, 2019

Extension of the last date for filing of appeals before the GST Appellate Tribunal against orders of Appellate Authority on account of non-constitution of benches of the Appellate Tribunal.

The period of three months for the purpose of section 112(1) shall be considered to be the later of the following dates:-

  • date of communication of order; or
  • the date on which the President or the State President, as the case may be, of the Appellate Tribunal after its constitution under section 109, enters office

 The period of six months for the purpose of section 112(3), shall be considered to be the later of the following dates:-

  • date of communication of order; or
  • the date on which the President or the State President, as the case may be, of the Appellate Tribunal after its constitution under section 109, enters office