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of <h1>Appeal Process Under Section 100 of Chhattisgarh GST Act: File Within 30 Days, Possible Extension for Sufficient Cause</h1> Under Section 100 of the Chhattisgarh Goods and Services Tax Act, 2017, an appeal can be made to the Appellate Authority by a concerned officer, jurisdictional officer, or an applicant dissatisfied with an advance ruling given under Section 98(4). The appeal must be filed within thirty days from the communication of the ruling. However, the Appellate Authority may permit an extension of up to thirty additional days if a sufficient cause for delay is demonstrated. The appeal must adhere to prescribed forms, fees, and verification procedures.
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