Time limit for GST appeal

Any aggrieved person (viz., taxable person) can appeal within 3 months from the date of communication of the impugned order [Ref: Section 112(1) ibid]. However, the time limit available for the Revenue to file an appeal is 6 months from the date of passing the order [Ref: Section 112(3) ibid].

Further period of 3 months is available only if the appellant was prevented by sufficient cause from filing the appeal within the normal limitation period of 3 months / 6 months specified above [Ref: Section 112(4) and (6) ibid].

Appeal should be filed within 180 days from the date of receipt of the impugned order.