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of <h1>Appeal Process for Advance Rulings Under Section 100 of Karnataka GST Act: Timelines, Extensions, and Submission Requirements.</h1> Section 100 of the Karnataka Goods and Services Tax Act, 2017 outlines the process for appealing an advance ruling to the Appellate Authority. An appeal can be filed by the concerned officer, jurisdictional officer, or an aggrieved applicant within thirty days from the communication of the ruling. The Appellate Authority may extend this period by an additional thirty days if a valid reason is provided. Appeals must be submitted in a prescribed form, accompanied by a fee, and verified as required by the regulations.
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