Chapter XVII (Sections 95-106) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to advance ruling. Section 100 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Appeal to Appellate Authority under CGST Act 2017.
Recently, we have discussed in detail section 99 (i.e. Appellate Authority for Advance Ruling) of CGST Act 2017. Today, we learn the provisions of section 100 of the CGST Act 2017. Complete Details of CGST Section 100 – Appeal to Appellate Authority. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 100 of CGST Act 2017
Section 100 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 100 of CGST Act 2017 read with Central GST Rules 2017.
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.
Every appeal under this section shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the concerned officer, the jurisdictional officer and the applicant:
Provided that the Appellate Authority may, if it is satisfied that the appellant was prevented by a sufficient cause from presenting the appeal within the said period of thirty days, allow it to be presented within a further period not exceeding thirty days.
Every appeal under this section shall be in such form, accompanied by such fee and verified in such manner as may be prescribed.