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of <h1>Advance Ruling Process: Application Review, Hearings, and Decision Timeline Under Gujarat GST Act, 2017</h1> Upon receiving an application under the Gujarat Goods and Services Tax Act, 2017, the Authority forwards it to the concerned officer and may request relevant records. The Authority examines the application and records, hears the applicant and officer, and decides to admit or reject the application. Applications are not admitted if the question is pending or decided elsewhere. Rejections require a hearing and specified reasons. If admitted, the Authority issues an advance ruling after further examination and hearings. Disagreements among Authority members are referred to the Appellate Authority. Advance rulings are issued within 90 days and sent to relevant parties.
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