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Rule 106 Form and manner of appeal to the Appellate Authority for Advance Ruling (1) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be...

Rule 105 Certification of copies of advance rulings pronounced by the Authority A copy of the advance ruling shall be certified to be a true copy of its original by...

Rule 104 Form and manner of application to the Authority for Advance Ruling (1) An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made...

Rule 103 Qualification and appointment of members of the Authority for Advance Ruling 1[The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority...

Rule 102 Special Audit (1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall...

Rule 101 Audit (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year 1[or part thereof] or multiples thereof. (2) Where it is...

1[Rule 100 Assessment in certain cases (1) The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13 and a summary thereof shall be uploaded...

Rule 99 Scrutiny of returns (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions...

Rule 98 Provisional Assessment (1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish...

1[Rule 97A Manual filing and processing  Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation,...