For an ordinary appeal by an aggrieved person, Section 107(1) of India’s Central Goods and Services Tax Act, 2017 sets a deadline of three months from the date the decision or order is communicated—not simply the date printed on it. The Appellate Authority may permit filing within one further month only if satisfied that sufficient cause prevented timely filing. Establish the communication date first, calculate from that date, and verify the filing procedure for the relevant authority.
Calculate the ordinary three-month deadline
- Confirm the kind of appeal. Section 107(1) applies when an aggrieved person appeals a decision or order made by an adjudicating authority under the CGST, SGST, or UTGST Act. The GST portal FAQ says this route is available to taxpayers and unregistered persons aggrieved by an order. GST portal appeal FAQ.
- Find the communication date. The period starts when the decision or order was communicated to the appellant. The issue date is not a substitute unless it is also the communication date in the circumstances. Keep evidence such as the portal record, email, or service record. Section 107(1) appears in the Central Goods and Services Tax Act, 2017.
- Count three calendar months. For a working calculation, exclude the communication date and count three calendar months. In a decision discussing Section 107 and Section 9 of the General Clauses Act, the Gauhati High Court explained 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 means a fixed number of days; the precise application can depend on the facts and forum. Gauhati High Court decision.
- Use the computed date as the ordinary deadline. File before it. The sources do not establish a universal rule that a weekend or public holiday automatically extends a Section 107 deadline. Check the applicable forum’s current rules, notifications, and filing arrangements. CBIC GST rules and notifications.
Example
If the order was communicated on 15 October, exclude 15 October as the first day under the “from” principle. A three-calendar-month calculation points to the corresponding date three months later as the ordinary deadline. Confirm the exact date against evidence of communication and the rules of the forum handling the appeal; do not treat the example as a ruling on every counting or holiday question.
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Who is filing changes the ordinary period
| Filer | Ordinary period | Starting point |
|---|---|---|
| Aggrieved person appealing under Section 107(1) | Three months | Communication of the decision or order to that person |
| Officer authorised on a Commissioner’s direction under Section 107(2) | Six months | Communication of the decision or order |
The six-month period is a distinct departmental route; it is not the ordinary deadline for a taxpayer or other aggrieved person. Section 107(4) refers to a further period of one month for the relevant three- or six-month period, subject to sufficient cause. Central Goods and Services Tax Act, 2017.
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The further month is conditional, not routine grace time
Section 107(4) allows the Appellate Authority to permit presentation within a further period of no more than one month if it is satisfied that sufficient cause prevented the appellant from filing within the applicable period. The extra month is discretionary, not an automatic extension. If the ordinary period has expired, the appellant must establish sufficient cause to the authority; simply filing within the next month does not itself make the appeal timely.
Check the filing steps and the supporting-copy deadline
The GST portal FAQ describes this online route: Services > User Services > My Applications, select Appeal to Appellate Authority, start a New Application, then choose Demand Order where applicable. Labels or procedures may change, so check the current portal instructions for the case. GST portal appeal FAQ.
Filing may also involve a hard copy. CBIC’s appeal rules state that the hard copy of APL-01 and supporting documents should be submitted within seven days. If submitted within seven days, the filing date is the provisional acknowledgement date; if submitted later, the filing date is the date the documents are submitted. Because that distinction can affect limitation, verify the current rule and comply with the procedure of the relevant authority. CBIC, CGST Rules.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Before relying on a calculated date
- Match the order being challenged to the correct appellate route and filer category.
- Document when and how the order was communicated; do not calculate from the issue date by default.
- Count calendar months as a working method, then check the precise counting rule applicable to the forum and facts.
- Do not assume a holiday moves the deadline without confirming the applicable rule.
- If filing online, check current portal steps and the seven-day hard-copy requirement in the applicable rules.
- For an expired ordinary deadline, assess whether sufficient cause can be shown; the authority decides whether to allow the additional month.
This is general information about Section 107 procedure, not a determination of an individual limitation date. Applicable state enactments, amendments, communication evidence, forum rules, and case-specific facts may affect the calculation.
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