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1Fix the driver behind crashes, sound loss and screen glitches2Clear out junk files and repair common Windows errors3Scan for outdated or missing drivers - takes under a minuteFor an ordinary appeal by an aggrieved person, Section 107(1) of India’s Central Goods and Services Tax Act allows three months from the date the decision or order is communicated—not simply the date printed on it. The Appellate Authority may allow up to one further month only if satisfied that sufficient cause prevented timely filing. Establish the communication date first, then calculate and verify the deadline against the rules for the relevant forum.
Calculate the ordinary three-month deadline
- Identify the order and the appellant. Section 107(1) covers an aggrieved person appealing a decision or order made by an adjudicating authority under the CGST, SGST, or UTGST Act. The GST portal FAQ says a taxpayer or an unregistered person aggrieved by an order may use this appeal route. Read Section 107 of the CGST Act and the GST portal appeal FAQ.
- Find the communication date. The clock runs from when the decision or order was communicated to the appellant. The order’s issue date is not a substitute unless it was also the communication date in the circumstances. Keep relevant evidence, such as the portal record, email, service record, or other proof of communication.
- Count three calendar months. As a working method, exclude the communication date and count three calendar months. A Gauhati High Court decision discussing Section 107 and Section 9 of the General Clauses Act explains that “from” excludes the first day and that a “month” is reckoned by the British calendar. This supports calendar-month counting rather than assuming three months always equals a fixed number of days; it is not a guarantee that every court or fact pattern will be treated identically. See the Gauhati High Court decision.
- Verify the last day and file promptly. Treat the calculated date as the ordinary statutory deadline, but check the current rules and filing arrangements of the applicable forum. The sources cited here do not establish a universal rule that a Section 107 deadline falling on a weekend or holiday automatically extends. The relevant forum’s rules, notifications, and procedures may matter.
Example
If an order was communicated on 15 October, excluding that date and counting three calendar months points to the corresponding date three months later as the ordinary deadline. Confirm the precise last day under the applicable counting rules and forum procedure before relying on it.
Who is filing changes the ordinary period
Do not use the taxpayer’s three-month period for a department-directed application. Section 107(2) provides six months from communication for an application by an officer authorised by the Commissioner. The statute also refers to a possible further month for the relevant three- or six-month period, subject to sufficient cause. The distinction is set out in Section 107 of the CGST Act.
| Who is appealing | Ordinary period | Start of period |
|---|---|---|
| Aggrieved person, including a taxpayer or an unregistered person | Three months under Section 107(1) | Date the decision or order is communicated to that person |
| Commissioner-directed authorised officer | Six months under Section 107(2) | Date the decision or order is communicated |
The extra month is not an automatic grace period
Under Section 107(4), the Appellate Authority may allow presentation within a further period of no more than one month if it is satisfied that sufficient cause prevented the appellant from presenting the appeal within the ordinary three- or six-month period. This is discretionary: expiry of the ordinary deadline does not itself grant extra time. If seeking this relief, be prepared to explain and support the cause for the delay.
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The date used for limitation can depend on procedural steps after online filing. CBIC’s appeal rules provide that a hard copy of APL-01 and supporting documents should be submitted within seven days. If submitted within that period, the filing date is the provisional acknowledgement date; if submitted later, the filing date is the date the documents are submitted. Because the operative date can affect limitation, check the CBIC CGST appeal rules and follow the current procedure of the relevant authority.
The GST portal FAQ describes this application route: Services > User Services > My Applications, choose Appeal to Appellate Authority, start a New Application, and choose Demand Order where applicable. Portal screens and instructions may change, so confirm the current workflow when filing.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What to verify before relying on a date
- Which law and order apply, and whether the appellant is an aggrieved person or an officer acting on the Commissioner’s direction.
- The actual date and method of communication, supported by records.
- The calendar-month calculation and the applicable forum’s rules on the last day, including any holiday treatment.
- That the filing steps and required hard-copy documents are completed within the applicable procedural period.
This is general legal information, not a determination of an individual appeal’s limitation date. Applicable state enactments, amendments, communication evidence, forum rules, and case-specific facts can affect the calculation.
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