Deadline for GST Appellate Tribunal Appeals Extended
The time limit to file an appeal with the GST Tribunal now starts only after the Tribunal President takes office.
- Document
- Removal of Difficulty - CGST Order No.9/2019 - Central Tax
- Dated
- 03 Dec 2019
- Effective
- 03rd December, 2019
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- The appeal filing window is paused until the GST Tribunal is fully functional.
- The three-month deadline for taxpayers begins on the later of two dates.
- The two dates are the order date or the Tribunal President's start date.
- This rule applies to both taxpayer appeals and official Commissioner applications.
In short
This order, known as the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019, explains how to calculate appeal deadlines while the GST Appellate Tribunal is not yet active.
What has changed
How it worked before
Previously, the three-month deadline for filing an appeal began strictly from the date you received the order, regardless of whether the Tribunal was actually open to accept it.
What has changed
The start date for your appeal window is now the later of either the date you received the order or the date the Tribunal President officially enters office.
Who this affects
This affects any business or individual who wants to appeal a decision made by a GST Appellate or Revisional Authority.
An example
Imagine you received an order from the Appellate Authority on January 1st. Because the GST Tribunal was not yet formed, you could not file an appeal. If the Tribunal President takes office on March 1st, your three-month window to file an appeal begins on March 1st instead of January 1st.
What you should do
You do not need to take immediate action, but you should monitor the official government announcements regarding the appointment of the President of the GST Appellate Tribunal in your state.
If you do nothing
If you miss the deadline once the Tribunal is active, your right to appeal may be permanently lost. You could be forced to accept the original order and pay any associated tax or penalties.
The terms explained
- GST Appellate Tribunal
- A specialized court that hears appeals against decisions made by lower GST tax authorities.
- Appellate Authority
- The official body that reviews and decides on initial disputes regarding your tax orders.
- Communication of order
- The date you officially receive the written decision from the tax department.
The original document
| Issued by | GST |
|---|---|
| Document | Removal of Difficulty - CGST Order No.9/2019 - Central Tax |
| Full title | Issuance of Removal of Difficulties Order so as to extend 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 |
| Issued on | 03 December 2019 |
| Effective | 03rd December, 2019 |
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