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<h1>Kerala GST Department Clarifies Appeal Process Timeline; Appeals Due Three Months After Tribunal President Assumes Office.</h1> The circular from the Kerala State Goods and Services Tax Department clarifies the process for filing appeals with the Appellate Tribunal, which has not yet been constituted. Taxpayers can file appeals within three months from the date the tribunal's President assumes office, as opposed to the date of order communication. The circular advises Appellate Authorities to resolve pending appeals promptly and allows taxpayers to declare their intent to appeal to delay recovery actions. The guidelines aim to standardize procedures across districts, and the circular will cease once the tribunal's President enters office.