{"id":70906,"date":"2025-02-08T09:12:10","date_gmt":"2025-02-08T03:42:10","guid":{"rendered":""},"modified":"2025-02-08T09:12:10","modified_gmt":"2025-02-08T03:42:10","slug":"period-of-three-months-under-section-107-cgst-act-must-be-counted-as-calendar-months-not-days","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70906","title":{"rendered":"Period of Three Months Under Section 107 CGST Act Must Be Counted As Calendar Months, Not Days"},"content":{"rendered":"<p>Period of Three Months Under Section 107 CGST Act Must Be Counted As Calendar Months, Not Days<br \/>Case-Laws<br \/>GST<br \/>HC examined interpretation of limitation periods under Section 107 of CGST Act 2017. The period of &#8220;three months&#8221; for filing appeal and &#8220;one month&#8221; for condonation of delay should be interpreted literally, not converted to 90 days and 30 days respectively. Following precedent from a recent arbitration case, HC determined that three-month period should be calculated calendar month<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=85586\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Period of Three Months Under Section 107 CGST Act Must Be Counted As Calendar Months, Not DaysCase-LawsGSTHC examined interpretation of limitation periods under Section 107 of CGST Act 2017. The period of &#8220;three months&#8221; for filing appeal and &#8220;one month&#8221; f<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70906","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70906","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70906"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70906\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70906"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70906"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70906"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}