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of <h1>Aggrieved parties may appeal advance rulings under Section 100 of the Rajasthan GST Act within 30 days, with possible extensions.</h1> Section 100 of the Rajasthan Goods and Services Tax Act, 2017, allows aggrieved parties, including the concerned officer, jurisdictional officer, or applicant, to appeal an advance ruling to the Appellate Authority. Appeals must be filed within thirty days of receiving the ruling. The Appellate Authority may grant an additional thirty days for filing if a sufficient cause is shown for the delay. Appeals must adhere to prescribed forms, fees, and verification procedures.
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