Procedure for filing Appeal to Appellate Authority Section 100

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 0/- 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X