It extends the last date of filing of appeals before the GST Appellate Tribunal against the order of Appellate Authority on account of non-constitution of benches of appellate Tribunal.

It now allows filing of appeals within the period of three months is considered out of the later of the dates on which the order sought to be appealed against is communicated to the person preferring the appeal or the date on which the President or the State President of the Appellate Tribunal  after its constitution under section 109, enter office. Further, the period of six months from the date on which the said order has been passed, to be considered out of the later of the dates of date of communication of order or the date on which the President or the State President of the Appellate Tribunal after its constitution under section 109 enters officer.