Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Appeal Process for Advance Rulings in GST: Sections 99 & 100 Explained, Timelines and Procedures Highlighted</h1> The provisions for appealing an Advance Ruling (AAR) order under the Model GST Law are outlined in sections 99 and 100. An applicant or a designated CGST/SGST officer can appeal to the Appellate Authority for Advance Ruling (AAAR) if dissatisfied with an AAR decision. Appeals must be filed within thirty days of receiving the ruling, using a prescribed form and manner. The AAAR is required to issue a decision within ninety days of the appeal filing. If AAAR members disagree on any appeal point, it is considered that no advance ruling was issued for that question.