Rule-110 of CGST Rules 2017 Appeal to the Appellate Tribunal.- (1) An appeal to the Appellate Tribunal under sub- section (1) of section 112 shall be filed along with the relevant documents either electronically or otherwise as may be notified by…
Category: GST
Which Forms to be used to apply to Appellate authority of GST
Rule-109 of CGST Rules 2017 Application to the Appellate — (1) An application to the Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be…
How to appeal to Appellate Authority of GST
Rule-108 of CGST Rules 2017 Appeal to the Appellate Auth- (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 documents, either electronically or otherwise as may…
Certification of copies of the advance rulings pronounced by the Appellate Authority
Rule-107 of CGST Rules 2017 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 signed by the Members shall be sent to- the…
How to Appeal to GST Advance Ruling authority
Rule- 106 of CGST Rules 2017 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 made by an applicant on the common…
Certification of copies of advance rulings pronounced by the GST Authority
Rule-105 of CGST Rules 2017 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 any member of the Authority for Advance Ruling.…
How to Apply to advance Ruling Authority of GST
Rule-104 of CGST Rules 2017 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 on the common portal in FORM GST ARA-01…
Qualification and appointment of members of the Authority for Advance Ruling
RULE-103 OF CGST RULES 2017 Qualification and appointment of members of the Authority for Advance Ruling.- The Central Government and the State Government shall appoint officer of the rank of Joint Commissioner as member of the Authority for Advance Ruling. Share…
Amendment to CGST Rules 2017- 6th Amendment
Notification No.27 /2017 – Central Tax New Delhi, the 30thAugust, 2017 ( )E.:- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes…
Waiver of Late fee for Non Filing of GSTR-3B for the month of July 2017 by Due Date
the Central Government, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July,…