Section 103 Central Goods and Services Tax Act, 2017
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 for advance ruling; (b) on the concerned officer or the jurisdictional officer […]
Section 102 Central Goods and Services Tax Act, 2017
Rectification of advance ruling The Authority or the Appellate Authority 1[or the National Appellate Authority] may amend any order passed by it under section 98 or section 101 2[or section 101C, respectively,], so as to rectify any error apparent on the face of the record, if such error is noticed by the Authority or the Appellate Authority 1[or the National Appellate Authority] […]
Section 101C Central Goods and Services Tax Act, 2017
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 tax of all States and Chief Commissioner and Commissioner of Union territory […]
Section 101B Central Goods and Services Tax Act, 2017
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) of section 101, any officer authorised by the Commissioner or an applicant, […]
Section 101A Central Goods and Services Tax Act, 2017
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 hearing appeals made under section 101B. (2) The National Appellate Authority shall consist […]
Section 101 Central Goods and Services Tax Act, 2017
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 referred to in sub-section (1) shall be passed within a period of […]
Section 100 Central Goods and Services Tax Act, 2017
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 thirty days from the date on which the ruling sought to […]
Section 99 Central Goods and Services Tax Act, 2017
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 Act shall be deemed to be the Appellate Authority in respect […]
Section 98 Central Goods and Services Tax Act, 2017
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 called for by the Authority in any case, such records shall, as soon […]
Section 97 Central Goods and Services Tax Act, 2017
Application for advance ruling (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. (2) The question on which the advance ruling is sought under this […]