{"id":77295,"date":"2026-11-12T08:39:11","date_gmt":"2026-11-12T08:39:11","guid":{"rendered":""},"modified":"2026-11-12T08:39:11","modified_gmt":"2026-11-12T08:39:11","slug":"gst-appeal-limitation-runs-in-calendar-months-not-a-fixed-day-count-when-calculating-statutory-deadlines","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77295","title":{"rendered":"GST appeal limitation runs in calendar months, not a fixed day count, when calculating statutory deadlines."},"content":{"rendered":"<p>GST appeal limitation runs in calendar months, not a fixed day count, when calculating statutory deadlines.<br \/>Case-Laws<br \/>GST<br \/>GST appeal limitation under Sections 107(1) and 107(4) of the CGST Act is computed in calendar months, not as a fixed aggregate of 120 days. The initial three-month period and the further one-month period retain their calendar-month character; the latter is not prescribed as 30 days. Mechanically treating four months as 120 days can therefore wrongly classify a timely appeal as delayed.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=105981\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST appeal limitation runs in calendar months, not a fixed day count, when calculating statutory deadlines.Case-LawsGSTGST appeal limitation under Sections 107(1) and 107(4) of the CGST Act is computed in calendar months, not as a fixed aggregate of 12&#8230;<\/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-77295","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77295","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=77295"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77295\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77295"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77295"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}