Category: CGST ACT

Section 101. Orders of Appellate Authority. – (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or modifying the ruling appealed against or referred to. (2) The order referred to in sub-section (1) shall be passed within a period […]

Section 100. Appeal to Appellate Authority. – (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. (2) Every appeal under this section shall be filed within a period of thirty days from the date on which the […]

 Section 99. Appellate Authority for Advance Ruling. – Subject to the provisions of this Chapter, for the purposes of this Act, the Appellate Authority for Advance Ruling constituted under the provisions of a State Goods and Services Tax Act or a Union Territory Goods and Services Tax Act shall be deemed to be the Appellate […]

Section 98. Procedure on receipt of application.- (1) 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 […]

Section 97. Application for advance ruling.- (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. (2) The question on which the advance ruling is sought […]

Section 96. Authority for advance ruling.- Subject to the provisions of this Chapter, for the purposes of this Act, the Authority for advance ruling constituted under the provisions of a State Goods and Services Tax Act or Union Territory Goods and Services Tax Act shall be deemed to be the Authority for advance ruling in […]

CHAPTER XVII ADVANCE RULING   * Section 95. Definitions of Advance Ruling.- In this Chapter, unless the context otherwise requires,- (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority 1 [or the National Appellate Authority] to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100 2 [or of section 101C ], […]

Section 94. Liability in other cases.- (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has discontinued business- (a) the tax, interest or penalty payable under this Act by such firm, association or family up to the date of such discontinuance may […]

Section 93. Special provisions regarding liability to pay tax, interest or penalty in certain cases.- (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (31 of 2016), where a person, liable to pay tax, interest or penalty under this Act, dies, then- (a) if a business carried on by the person is […]

Section 92. Liability of Court of Wards, etc.- Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax, interest or penalty is payable under this Act is under the control of the Court of Wards, the Administrator General, the Official Trustee or any […]