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of <h1>Advance Ruling Applications Under Section 98 of Chhattisgarh GST Act: Procedure, Admittance, and Rejection Criteria Explained</h1> Section 98 of the Chhattisgarh Goods and Services Tax Act, 2017 outlines the procedure for handling applications for advance rulings. Upon receiving an application, the Authority forwards it to the concerned officer and may request relevant records. The Authority can admit or reject the application after examination and hearing from both parties. Applications cannot be admitted if the issue is already pending or decided, and rejections require a hearing and stated reasons. If admitted, the Authority provides a written advance ruling within ninety days. Disagreements among Authority members are referred to the Appellate Authority. Copies of rulings are sent to relevant parties.
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