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of <h1>Appeal Process for Advance Rulings Under Section 118: File Within 30 Days, Possible 30-Day Extension for Valid Reasons.</h1> Section 118 of the Model GST Law allows a CGST/SGST officer or an applicant to appeal to the Appellate Authority if aggrieved by an advance ruling under section 117(4). Appeals must be filed within thirty days of the ruling's communication, with a possible extension of another thirty days if justified by sufficient cause. Appeals need to be submitted in the prescribed form and verified accordingly.
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