CGST Section 100: Appeal to Appellate Authority for Advance Ruling

Provisions under Section 100 of the CGST Act 2017 relating to “Appeal to Appellate Authority for Advance Ruling”:

Section 100: Appeal to Appellate Authority (CHAPTER XVII: ADVANCE RULING) [*1]

(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 ruling sought to be appealed against is communicated to the concerned officer, the jurisdictional officer and the applicant:

Provided that the Appellate Authority may, if it is satisfied that the appellant was prevented by a sufficient cause from presenting the appeal within the said period of thirty days, 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 and verified in such manner as may be prescribed.

Notes (History of Amendments in Bare Text):

1. CGST Section 100 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.