Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 - Period of limitation for filing of an appeal before the GST Tribunal - Order No. 09/2019 - Central GST (CGST)

Limitation period for GST appeals clarified to start from order communication or Tribunal President's entry into office.

For computing limitation under section 112, the commencement of the prescribed periods shall be the later of the date on which the order is communicated to the person or the date on which the President or State President of the Appellate Tribunal, after its constitution, enters office, applying both to the three month appeal period and the six month period for applications by the Commissioner.