The Central Goods and Services Act, 2017 (CGST Act) Section 104 – Advance ruling to be void in certain circumstances (1) Where the Authority or the Appellate Authority or the National Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 98 or under sub-section (1) of section 101 or under
The Central Goods and Services Act, 2017 (CGST Act) Section 103 – Applicability of advance ruling (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only— (a) on the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97
The Central Goods and Services Act, 2017 (CGST Act) Section 102 – Rectification of advance ruling The Authority or the Appellate Authority or the National Appellate Authority may amend any order passed by it under section 98 or section 101 or section 101C respectively so as to rectify any error apparent on the face of
The Central Goods and Services Act, 2017 (CGST Act) 101 C – Order of National Appellate Authority (1) The National Appellate Authority may after giving an opportunity of being heard to the applicant the officer authorised by the Commissioner all Principal Chief Commissioners Chief Commissioners of Central tax and Chief Commissioner and Commissioner of State
The Central Goods and Services Act, 2017 (CGST Act) 101 B – Appeal to National Appellate Authority. (1) Where in respect of the questions referred to in sub-section(2)of section 97 conflicting advance rulings are given by the Appellate Authorities of two or more States or Union territories or both under sub-section (1) or sub-section (3)
The Central Goods and Services Act, 2017 (CGST Act) 101 A – Constitution of National Appellate Authority for Advance Ruling. (1) The Government shall, on the recommendations of the Council by notification, constitute with effect from such date as may be specified therein, an Authority known as the National Appellate Authority for Advance Ruling for
The Central Goods and Services Act, 2017 (CGST Act) Section 101 – Orders of Appellate Authority (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit confirming or modifying the ruling appealed against or referred to. (2) The order
The Central Goods and Services Act, 2017 (CGST Act) Section 100 – Appeal to Appellate Authority (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98 may appeal to the Appellate Authority. (2) Every appeal under this section shall be filed within a period of
The Central Goods and Services Act, 2017 (CGST Act) Section 99 – Appellate Authority for Advance Ruling Subject to the provisions of this Chapter, for the purposes of this Act, the Appellate Authority for Advance Ruling constituted under the provisions of a State Goods and Services Tax Act or a Union Territory Goods and Services Tax
The Central Goods and Services Act, 2017 (CGST Act) Section 98 – Procedure on receipt of application (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and if necessary call upon him to furnish the relevant records: Provided that where any records have been