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of <h1>Appeal Process for GST Decisions: Rule 109A Outlines Steps and Timelines for Challenging Orders by Various Commissioners.</h1> Under Rule 109A of the Central Goods and Services Tax Rules, 2017, individuals aggrieved by decisions or orders under the GST Acts can appeal to designated authorities. If the decision is made by an Additional or Joint Commissioner, appeals go to the Commissioner (Appeals). If the decision is by a Deputy or Assistant Commissioner or Superintendent, appeals are directed to an officer not below the rank of Joint Commissioner (Appeals). Aggrieved persons have three months to appeal, while officers directed under section 107 have six months to appeal from the communication date of the decision or order.
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