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of <h1>Appeals on GST Advance Rulings Allowed Within 30 Days, Extendable by 30 More, Under Section 100 Guidelines.</h1> Under Section 100 of the Gujarat Goods and Services Tax Act, 2017, any concerned officer, jurisdictional officer, or applicant dissatisfied with an advance ruling under Section 98(4) can appeal to the Appellate Authority. The appeal must be filed within 30 days from the date of communication of the ruling. However, if the appellant demonstrates a valid reason for delay, the Appellate Authority may extend this period by an additional 30 days. Appeals must adhere to prescribed forms, fees, and verification procedures.
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