Category: CGST Rules

1[Rule 109B Notice to person and order of revisional authority in case of revision (1) Where the Revisional Authority decides to pass an order in revision under section 108 which...

1[Rule 109A Appointment of Appellate Authority (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory...

1[Rule 109 Application to the Appellate Authority (1) An application to the Appellate Authority under subsection (2) of section 107 shall be filed in FORM GST APL-03, along with the...

Rule 108 Appeal to the Appellate Authority (1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant...

1[Rule107A 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, reply,...

Rule 107 Certification of copies of the advance rulings pronounced by the Appellate Authority A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly...

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...