https://www.taxtmi.com/article/detailed?id=8607 A National Appellate Authority for Advance Ruling (NAA) is proposed to resolve conflicting GST advance rulings by hearing appeals where two or more State/Appellate Authorities have issued conflicting decisions. The NAA will be constituted by government notification on Council recommendation, comprise a judicial President and two technical members (Centre and State), and have prescribed appointment, tenure, removal, and service protections. It may confirm or modify rulings after hearing parties, issue certified orders circulated to specified authorities, allow limited rectification, declare rulings void for fraud or suppression, and exercise civil court powers for procedure and evidence. en-us Thu, 11 Jul 2019 05:45:42 +0530 Thu, 11 Jul 2019 05:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8607 A National Appellate Authority for Advance Ruling (NAA) is proposed to resolve conflicting GST advance rulings by hearing appeals where two or more State/Appellate Authorities have issued conflicting decisions. The NAA will be constituted by government notification on Council recommendation, comprise a judicial President and two technical members (Centre and State), and have prescribed appointment, tenure, removal, and service protections. It may confirm or modify rulings after hearing parties, issue certified orders circulated to specified authorities, allow limited rectification, declare rulings void for fraud or suppression, and exercise civil court powers for procedure and evidence. Articles Goods and Services Tax - GST Thu, 11 Jul 2019 05:45:42 +0530 https://www.taxtmi.com/article/detailed?id=8607