Chapter XVII (Sections 95-106) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to advance ruling. Section 98 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Procedure on receipt of application under CGST Act 2017.
Recently, we have discussed in detail section 97 (i.e. Application for advance ruling) of CGST Act 2017. Today, we learn the provisions of section 98 of the CGST Act 2017. Complete Details of CGST Section 98 – Procedure on receipt of application. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 98 of CGST Act 2017
Section 98 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 98 of CGST Act 2017 read with Central GST Rules 2017.
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 as possible, be returned to the said concerned officer.
The Authority may, after examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or reject the application:
Provided that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act:
Provided further that no application shall be rejected under this sub-section unless an opportunity of hearing has been given to the applicant:
Provided also that where the application is rejected, the reasons for such rejection shall be specified in the order.
A copy of every order made under sub-section (2) shall be sent to the applicant and to the concerned officer.
Where an application is admitted under sub-section (2), the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority and after providing an opportunity of being heard to the applicant or his authorised
representative as well as to the concerned officer or his authorised representative, pronounce
its advance ruling on the question specified in the application.
Where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question.
The Authority shall pronounce its advance ruling in writing within ninety days from the date of receipt of application.
A copy of the advance ruling pronounced by the Authority duly signed by the members and certified in such manner as may be prescribed shall be sent to the applicant, the concerned officer and the jurisdictional officer after such pronouncement.