53rd GST Council Meeting: Extension of Appeal Filing Period under Section 112 of CGST Act

The 53rd GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman in New Delhi today i.e. June 22, 2024.

The GST Council recommended amending Section 112 of the CGST Act, 2017, to allow the three-month period for filing appeals before the Appellate Tribunal to start from a date to be notified by the Government in respect of appeal/ revision orders passed before the date of said notification. This will give sufficient time for the taxpayers to file appeals before the Appellate Tribunal in the pending cases.

The Press Release can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/PIB2027982.pdf

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