Good and Service Tax (GST)Section 106: Procedure of Authority and Appellate Authority finactservices.com / January 17, 2019 The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own […]
Good and Service Tax (GST)Section 105: Powers of Authority and Appellate Authority finactservices.com / January 17, 2019 (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding— (a) discovery and inspection;
Good and Service Tax (GST)Section 104: Advance ruling to be void in certain circumstances finactservices.com / January 17, 2019 (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section
Good and Service Tax (GST)Section 103: Applicability of advance ruling under gst finactservices.com / January 17, 2019 (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only— (a)
Good and Service Tax (GST)Section 102: Rectification of advance ruling in GST finactservices.com / January 17, 2019 The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, so
Good and Service Tax (GST)Section 101: Orders of Appellate Authority under gst finactservices.com / January 17, 2019 (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass
Good and Service Tax (GST)Section 100: Appeal to Appellate Authority finactservices.com / January 17, 2019 (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of
Good and Service Tax (GST)Section 99: Appellate Authority for Advance Ruling finactservices.com / January 17, 2019 Subject to the provisions of this Chapter, for the purposes of this Act, the Appellate Authority for Advance Ruling constituted
Good and Service Tax (GST)Section 98: Procedure on receipt of application for Advance ruling under GST finactservices.com / January 17, 2019 (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer
Good and Service Tax (GST)Section 97: Application for advance ruling under GST finactservices.com / January 17, 2019 (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and