Appellate authority routes set for GST decisions, prescribing officer-specific appellate forums and distinct appeal time limits. Substituted Rule 109A establishes the appellate hierarchy for appeals under the State and Central GST Acts: aggrieved persons may appeal to the Commissioner against orders of the Additional Commissioner (State Taxes), to the Additional Commissioner (Appeals) against orders of the Joint Commissioner (State Taxes), and to the Joint Commissioner (Appeals) against orders of the Deputy Commissioner, Assistant Commissioner or State Tax Officer, within three months of communication; officers directed under section 107(2) may file analogous appeals within six months. The amendment is effective from publication in the official Gazette.