GST, gst-india, gstindia, gst website, gstseva, gst gov

Browse By

Appeal to the Appellate Authority against advance ruling order – Section 99 GST ACT

Share with others

99. Appeal to the Appellate Authority

(1) The prescribed or jurisdictional CGST/SGST officer or, as the case may be, an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal to the Appellate Authority.

TIME LIMIT TO FILE APPEAL

(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 prescribed or the jurisdictional CGST/SGST officer or, as the case may be, the applicant.
(3) Every appeal under this section shall be in the prescribed form and shall be verified in the prescribed manner.