Procedure for filing Appeal to Appellate Authority Section 100 - GST Ready Reckoner - GST

Procedure for filing Appeal to Appellate Authority Section 100 : Appeal to Appellate Authority by aggrieved person (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal to the Appellate Authority. 30 days time Limit with extension (2) Every appeal under this section shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the concerned officer, the jurisdictional officer or the applicant: Provided that the Appellate Authority may, if it is satisfied that the appellant was prevented by a sufficient cause from presenting the appeal within the said period of thirty days, allow it to be presented within a further period not exceeding thirty days. Online Application subject to fee of 10000 (3) Every appeal under this section shall be in such form, accompanied by such fee and verified in such manner as may be prescribed. CGST Rules,106 . provides for Form and manner of appeal to the Appellate Authority for Advance Ruling. (4) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by an applicant on the common portal in FORM GST ARA-02 and shall be accompanied by a fee of ten thousand rupees to be deposited in the manner specified in section 49. Appeal Filed by jurisdictional officer subject to no fees (5) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by the concerned officer or the jurisdictional officer referred to in section 100 on the common portal in FORM GST ARA-03 and no fee shall be payable by the said officer for filing the appeal. Procedure for manual filing (6) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all the relevant documents accompanying such appeal shall be signed, - (7) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and (8) in the case of an applicant, in the manner specified in rule 26. Summary 1. An appeal can be filed by the concerned officer or jurisdictional officer or the applicant, who is aggrieved by the ruling. 2. The appeal should be filed within 30 days from the date of receipt of the ruling. This period can be further extended for another 30 days, if there is sufficient cause for not filing the appeal within the first 30 days. 3. The appeal shall be filed by the aggrieved applicant in FORM GST ARA-02 along with a fee of ₹ 10,000/- to be paid under the CGST Act and the respective SGST Act. The payment has to be made by debiting the electronic cash ledger only. 4. An appeal preferred by the concerned officer or the Jurisdictional officer shall be filed in the prescribed FORM GST ARA-03 without any fee and shall to be signed by an officer authorized in writing by such officer. 5. The procedure for manual filing has been detailed in Circular No. 25/25/2017-GST dated 21.12.2017.