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of <h1>Appeal GST Decisions: File Within 3 Months; Commissioner Can Extend to 6 Months; Partial Payment Required</h1> Under the Kerala Goods and Services Tax Ordinance, 2017, any person aggrieved by a decision or order under this Ordinance or the Central GST Act can appeal to the Appellate Authority within three months of the decision. The Commissioner may also direct an appeal within six months. Appeals require partial payment of disputed taxes. The Appellate Authority can extend filing deadlines by one month, hear appeals, and make decisions to confirm, modify, or annul orders. Appeals should be decided within a year, and decisions are communicated to relevant parties. The order is final unless further provisions apply.
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