Section 100 of GST Act: Appeal to Appellate Authority

Amended and updated notes on section 100 of CGST Act, 2017. Detail discussion on provisions and rules related to appeal to Appellate Authority.

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 95106) 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 ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XVII
Chapter NameAdvance Ruling
Section No.100
Section NameAppeal to Appellate Authority
Updated 2024 EditionGST 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.

  1. 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. ↩︎


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