Advance Ruling under GST (Section 95 to 106)
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 21-8-2017<\/p>\n
Advance Ruling under GST (Section 95 to 106)
\n“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.
\nSec. 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.
\nSec. 97(1) – Any person can make online application in Form GST ARA-1.
\nFee for obtaining Advance ruling
\nA fee of Rs. of ₹ 5,000 has to be paid in the same manner as tax or other dues are paid.
\nSec. 97(2) – F<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nd after hearing the applicant or his AR and concerned officer or his AR, the Authority will take the decision on the admission of application. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n being heard shall be given if it has the effect of enhancing the tax liability or reducing the amount of admissible ITC. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Advance Ruling under GST (Section 95 to 106)By: – CA.VINOD CHAURASIAGoods and Services Tax – GSTDated:- 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 … Continue reading “Advance Ruling under GST (Section 95 to 106)”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-7304","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7304","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7304"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7304\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7304"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7304"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7304"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nAfter admission, final hearing shall be provided to all concerned, and the Authority shall pronounce its decision on the question specified in the application.
\nThis entire exercise shall be completed within 90 days from the date of receipt of the application.
\nSec. 99 – Appellate Authority for Advance Ruling
\nAppellate 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.
\nSec. 100- Appeal to Appellate Authority
\nIt the applicant or concerned officer are not satisfied<\/p>\n
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\nSec. 103-Binding effect of Advance Ruling
\n Advance ruling shall have binding effect only on:
\n * The applicant;
\n * The concerned officer;
\n * The jurisdictional officer in respect of the applicant.
\nThe advance ruling shall be binding unless the law, facts or circumstances supporting the Advance Ruling have changed.
\nSec. 104 – Advance Rulingshall be void ab-initio, if it has been obtained by fraud or suppression of material facts or misrepresentation of facts.
\nSec. 105 -The Authority and Appellate Authority shall have all the powers of a civil court under Code of Civil Procedure, 1908.
\n–
\nThe author is a practising <\/p>\n
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