Limitation period extension for GST appeals: start date is the later of order communication or tribunal president assuming office. For appeals under sub-section (1) of section 112 and applications under sub-section (3) of section 112, the commencement of the prescribed limitation periods shall be the later of the date of communication of the order or the date on which the President or State President of the Appellate Tribunal, after its constitution under section 109, enters office.