Section 98 of CGST Act,2017 Procedure on receipt of application

Section 98 of CGST Act,2017 Procedure on receipt of application Section 98 of CGST Act,2017 from bare act : (1) On receipt of an application, the Authority shall cause a copy thereof to beforwarded to the concerned officer and, if necessary, call upon him to furnish the relevantrecords: 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. (2) The Authority may, after examining the application and the records called for andafter hearing the applicant or his authorised representative and the concerned officer or hisauthorised representative, by order, either admit or reject the application: Provided that the Authority shall not admit the application where the question raisedin the application is already pending or decided in any proceedings in the case of an applicantunder any of the provisions of this Act: Provided further that no application shall be rejected under this sub-section unless anopportunity of hearing has been given to the applicant: Provided also that where the application is rejected, the reasons for such rejectionshall be specified in the order. (3) A copy of every order made under sub-section (2) shall be sent to the applicant andto the concerned officer. (4) Where an application is admitted under sub-section (2), the Authority shall, afterexamining such further material as may be placed before it by the applicant or obtained by theAuthority and after providing an opportunity of being heard to the applicant or his authorisedrepresentative as well as to the concerned officer or his authorised representative, pronounceits advance ruling on the question specified in the application. (5) Where the members of the Authority differ on any question on which the advanceruling is sought, they shall state the point or points on which they differ and make a referenceto the Appellate Authority for hearing and decision on such question. (6) The Authority shall pronounce its advance ruling in writing within ninety daysfrom the date of receipt of application. (7) A copy of the advance ruling pronounced by the Authority duly signed by themembers and certified in such manner as may be prescribed shall be sent to the applicant, theconcerned officer and the jurisdictional officer after such pronouncement.

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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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