Section 98 | TaxTooter Repository

Section 98

Date Issued: 1 July 2017
State: India
Source: CGST Act 2017
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Summary

This document sets out the procedure on receipt of an application under Section 98, including forwarding the application to the concerned officer, examination of records, hearing the parties, and admitting or rejecting the application. It also states that, if admitted, the Authority shall pronounce its advance ruling within ninety days and send copies of the ruling to the relevant parties. The document further includes Rule 106 on the form and manner of appeal to the Appellate Authority for Advance Ruling.