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of <h1>Jharkhand GST Rules Amended: Rule 109A Updated for Appellate Authority Appointments and Appeal Process Timelines.</h1> The notification amends the Jharkhand Goods and Services Tax Rules, 2017, specifically substituting Rule 109A regarding the appointment of appellate authorities. It outlines the appellate process for individuals or officers aggrieved by decisions under the Jharkhand or Central Goods and Services Tax Acts. Appeals can be made to the Commissioner, Additional Commissioner (Appeals), or Joint Commissioner (Appeals) depending on the authority that issued the original decision. The time frame for appeals is three months for individuals and six months for officers. This amendment is effective from its publication date in the official gazette.
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