The Central Board of Indirect Taxes and Customs ( CBIC ) has extended the last date for filing the appeals before Goods and Services Tax Appellate Tribunal ( GSTAT ). A person unhappy with the decision of the First Appellate Authority or the Revisional Authority can appeal against the decision to the National Appellate Tribunal (Appellate Tribunal). They must appeal within 3 months from the date of appeal along with the FORM GST APL-05 and fees.

The Order issued by CBIC has stated that, the Appellate Tribunal and its Benches are yet to be constituted in many States and Union territories under section 109 of the said Act as a result whereof, the said appeal or application could not be filed within the time limit specified in the said sub-sections, and because of that, certain difficulties have arisen in giving effect to the provisions of the said section

In the order, CBIC clarified that,

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.