Section 100 of CGST Act,2017 Appeal to Appellate Authority

Section 100 of CGST Act,2017 Appeal to Appellate Authority Section 100 of CGST Act,2017 from bare act : (1) The concerned officer, the jurisdictional officer or an applicant aggrieved byany advance ruling pronounced under sub-section (4) of section 98, may appeal to theAppellate Authority. (2) Every appeal under this section shall be filed within a period of thirty days from thedate on which the ruling sought to be appealed against is communicated to the concernedofficer, the jurisdictional officer and the applicant: Provided that the Appellate Authority may, if it is satisfied that the appellant wasprevented by a sufficient cause from presenting the appeal within the said period of thirtydays, allow it to be presented within a further period not exceeding thirty days. (3) Every appeal under this section shall be in such form, accompanied by such fee andverified in such manner as may be prescribed.

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Chapter XVII

ADVANCE RULING

Chapter XVII of the CGST Act,2017 covers twelve sections relating to ADVANCE RULINGunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 95 :Definitions Section 96 :Authority for advance ruling Section 97 :Applicationfor advanceruling Section 98 :Procedure on receipt of application Section 99 :Appellate Authority for Advance Ruling Section 100 :Appeal to Appellate Authority Section 101 :Orders of Appellate Authority Section 102 :Rectification of advance ruling Section 103 :Applicability of advance ruling Section 104 :Advance ruling to be void in certain circumstances Section 105 :Powers of Authority and Appellate Authority Section 106 :Procedure of Authority and Appellate Authority

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