Goods and Services Tax – GST – By: – CA.VINOD CHAURASIA – Dated:- 21-8-2017 – Advance Ruling under GST (Section 95 to 106) Advance ruling is a written decision given by the tax authorities to an applicant on questions relating to applicability of GST on supply of their goods or services. Sec. 96 – Authority for Advance Ruling constituted under the provision of SGST Act or UTGST Act shall be deemed to be the Authority for Advance Ruling in respect of that state or UT. Sec. 97(1) – Any person can make online application in Form GST ARA-1. Fee for obtaining Advance ruling A fee of Rs. of ₹ 5,000 has to be paid in the same manner as tax or other dues are paid. Sec. 97(2) – Following are the matters for advance ruling: Classification for
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ke the decision on the admission of application. After admission, final hearing shall be provided to all concerned, and the Authority shall pronounce its decision on the question specified in the application. This entire exercise shall be completed within 90 days from the date of receipt of the application. Sec. 99 – Appellate Authority for Advance Ruling Appellate Authority for Advance Ruling constituted under the provision of SGST Act or UTGST Act shall be deemed to be the Appellate Authority for Advance Ruling in respect of that state or UT. Sec. 100- Appeal to Appellate Authority It the applicant or concerned officer are not satisfied with any advance ruling, may appeal in the Form GST ARA-2 to the Appellate Authority within 30 days fro
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ble ITC. Sec. 103-Binding effect of Advance Ruling Advance ruling shall have binding effect only on: The applicant; The concerned officer; The jurisdictional officer in respect of the applicant. The advance ruling shall be binding unless the law, facts or circumstances supporting the Advance Ruling have changed. Sec. 104 – Advance Rulingshall be void ab-initio, if it has been obtained by fraud or suppression of material facts or misrepresentation of facts. Sec. 105 -The Authority and Appellate Authority shall have all the powers of a civil court under Code of Civil Procedure, 1908. – The author is a practising CA and is registered Insolvency Professional. He can be reached at cavinodchaurasia@gmail.com , Mob. +91 9953587496. – Articles – Kn
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