Limitation for GST appeals extended until Appellate Tribunal president assumes office to permit timely filings. Clarifies that where the Appellate Tribunal is not yet constituted, the three month appeal period under section 112(1) and the six month period under section 112(3) begin on the later of the date the order is communicated or the date on which the President of the Appellate Tribunal, after its constitution under section 109, enters office.