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of <h1>Time Limits and Requirements for GST Appeals Under Section 107: Three-Month Window with Extension Provisions</h1> Section 107 of the Central Goods and Services Tax Act, 2017 establishes the appeals process to the Appellate Authority. Aggrieved persons may appeal adjudicating authority decisions within three months, with possible one-month extension for sufficient cause. Appeals require payment of admitted tax amounts plus 10% of disputed tax (maximum twenty crore rupees). The Appellate Authority must provide hearings, may allow new grounds of appeal, and must issue written orders with reasoning within one year when possible. Orders are final subject to further appeal provisions. Commissioners may also direct subordinate officers to appeal decisions for legality review within six months of the original order's communication.
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