Amended and updated notes on section 100 of CGST Act, 2017. Detail discussion on provisions and rules related to appeal to Appellate Authority.
Chapter XVII (Sections 95–106) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to advance ruling. Section 100 of CGST 2017 provides for appeal to Appellate Authority.
Recently, we have discussed in detail section 99 (Appellate Authority for Advance Ruling) of CGST Act 2017. Today, we learn the provisions of section 100 of Central GST Act 2017.
Section 100 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 100 is 1-7-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XVII |
| Chapter Name | Advance Ruling |
| Section No. | 100 |
| Section Name | Appeal to Appellate Authority |
| Updated 2024 Edition | GST Law Book PDF |
Relevant Rules and Forms for GST Section 100:
- Rule 106: Form and manner of appeal to the Appellate Authority for Advance Ruling
- FORM GST ARA-02: Appeal to the Appellate Authority for Advance Ruling
- FORM GST ARA-03: Appeal to the Appellate Authority for Advance Ruling
Section 100 of Central GST – Appeal to Appellate Authority1
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.
Section 100(1) of CGST Act
Section 100(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.
Section 100(2) of CGST Act
Section 100(2): 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.
Section 100(3) of CGST Act
Section 100(3): Every appeal under this section shall be in such form, accompanied by such fee and verified in such manner as may be prescribed.
- 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. ↩︎