Avalara India > Blog > Goods and Services Tax > CBIC relaxes timeline for filing an appeal or application before GST Appellate Tribunal (GSTAT)

CBIC relaxes timeline for filing an appeal or application before GST Appellate Tribunal (GSTAT)

  • Mar 19, 2020 | Viren Shah

Under the Goods and Services (GST) law, an appeal can be raised by a taxpayer before the GST Appellate Tribunal (GSTAT) within three months from the date on which the revenue authorities communicate the order. Similarly, the revenue authorities can make an application before the GSTAT against an order passed by the Commissioner (Appeals) within six months from the date on which such order has been passed.

Since the GSTAT and its benches are yet to be constituted, an appeal or application could not be filed within the time limit prescribed under the law. Hence, the Central Board of Indirect Taxes and Customs, vide Order No. 9/2019 - Central Tax dated December 3, 2019, has now provided the following clarifications:

1. For filing of an appeal - The start of 3 months period shall be later of the following dates:

  • The date of communication of the order; or
  • The date on which the president or the state president, as the case may be, of GSTAT after its constitution enters the office.

2. For filing of an application - The start of 6 months period shall be later of the following dates:

  • The date of communication of the order; or
  • The date on which the president or the state president, as the case may be, of GSTAT after its constitution enters the office.

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Avalara helps businesses of all sizes get GST return filing, e-way bill generation and e-invoicing right with cloud-based GST compliance solutions in India. Goods and Services Tax (GST) rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Viren Shah
Avalara Author Viren Shah
Viren Shah, a member of the Institute of Chartered Accountants of India and a Bachelor of Commerce from Mumbai University, has experience of more than a decade in Corporate and International Taxation. He specializes in Domestic and International Taxation, with specific emphasis on cross border transactions and exchange control laws with respect to inbound and outbound investments. He has vast experience in advising companies across various industries.