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<h1>Finance Bill 2024 Amends Section 112: Extends Appeal Deadlines, Reduces Pre-deposit for GST Appeals</h1> Clause 139 of the Finance (No. 2) Bill, 2024, proposes amendments to section 112 of the Central Goods and Services Tax Act, effective August 1, 2024. It allows the government to notify dates for filing appeals before the Appellate Tribunal, extending the timeframe for appeal submissions. The amendments permit the Appellate Tribunal to accept departmental appeals within three months beyond the six-month limit. Additionally, the clause reduces the pre-deposit requirement for filing appeals from twenty percent to ten percent of the disputed tax and lowers the maximum pre-deposit amount from fifty crores to twenty crores in central tax.