Page 46 - GSTL_27th August 2020_Vol 39_Part 4

J102 GST LAW TIMES [ Vol. 39
12 Appeal to Rule 108/ An appeal to Within The Appellate
the Appel- Section 107 the Appellate three Authority may, if
late Authori- Authority un- months he is satisfied
ty der sub-section from the that the appellant
(1) of Section date on was prevented
107 shall be which the by sufficient
filed in FORM said deci- cause from pre-
GST APL-01, sion or or- senting the ap-
along with the der is peal within the
relevant docu- communi- aforesaid period
ments, electron- cated to of three months
ically. such per- or six months, as
son. the case may be,
allow it to be
presented within
a further period
of one month.
13 Transitional Rule 117/ Every regis- 90 days Provided that the
provision Section 140 tered person from the Commissioner
entitled to take appointed may, on the rec-
credit of input day. ommendations of
tax, submit a the Council, ex-
declaration tend the period
electronically in of ninety days by
FORM GST a further period
TRAN-1, duly not exceeding
signed, on the ninety days.
common portal
14 Appeal to Rule 110/ An appeal to Appeal to The Appellate
the Appel- Section 112 the Appellate the Appel- Tribunal may
late Tribunal Tribunal under late Tribu- admit an appeal
sub-section (1) nal against within three
of Section 112 such order months after the
shall be filed within expiry of the pe-
along with the three riod, if it is satis-
relevant docu- months fied that there
ments either from the was sufficient
electronically or date on cause for not
otherwise as which the presenting.
may be notified order
by the Regis- sought to
trar, in FORM be ap-
GST APL-05, pealed
on the common against is
portal. communi-
cated to the

GST LAW TIMES  27th August 2020  46