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<h1>Appellate Authority Can Confirm or Modify Advance Rulings Under Punjab GST Act, 2017; Orders Due in 90 Days.</h1> The Appellate Authority under the Punjab Goods and Services Tax Act, 2017, can confirm or modify advance rulings after hearing the involved parties. Orders must be issued within ninety days from the appeal or reference filing date. If there is a disagreement among the Appellate Authority members on any appeal or reference point, no advance ruling will be issued. The pronounced advance ruling, signed and certified by the Members, must be sent to the applicant, concerned officer, jurisdictional officer, and the Authority.