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Procedure for filing to Advance Ruling Authority Section 98 - GST Ready Reckoner - GST

Extract

..... oncerned officers . (2) The Authority may, after examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorized representative, by order, either admit or reject the application: Provided that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act: .....

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Procedure for filing to Advance Ruling Authority Section 98 - GST Ready Reckoner - GST

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..... l state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question. (6) The Authority shall pronounce its advance ruling in writing within ninety days from the date of receipt of application. Copies sent back after Pronouncement (7) A copy of the advance ruling pronounced by the Authority duly signed by the members and certified in such manner as may be prescribed shall be sent to the applicant, the concerned officer and the .....

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Procedure for filing to Advance Ruling Authority Section 98 - GST Ready Reckoner - GST

x x x x x   Extracts   x x x x x