Question 2 – Draft-Bills-Reports – Appeals, Review and Revision in GST – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 2 – Q 2. What is the time limit to file appeal to Appellate Authority (AA)? Ans. For the aggrieved person, the time limit is fixed as 3 months from the date of communication of order or decision. For the department (Revenue), the time limit is 6 months within which review proceedings have to be completed and appeal filed before the AA – Statutory Provisions, Acts, Rules,
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