Appeal to the Appellate Authority for Advance Ruling under GST
Process of Advance Ruling under GSTWho can appeal against the advance ruling? The applicant or the officer aggrieved by any advance ruling can appeal to the Appellate Authority. What is the time limit for appeal? Appeal against advance ruling must be made within 30 days (extendable by 30 days) from the date of the advance ruling.
- If the applicant is appealing against the decision of the advance ruling then he will apply in FORM GST ARA-02 and pay Rs. 10,000 fees.
- If the appeal is made by a GST tax officer, then the applicable form is FORM GST ARA-03. No fee is applicable.
Decision of the Appellate AuthorityThe Appellate Authority can confirm or modify the ruling appealed against. Appellate Authority will give its decision within 90 days from application. If the members of the Appellate Authority differ in opinion on any point, then advance ruling cannot be issued. A copy of the advance ruling signed by the Members will be sent to the applicant, the prescribed or the jurisdictional CGST / SGST officer and to the Authority.
Rectification of Advance RulingThe Authority or the Appellate Authority can amend its own order to rectify any apparent mistake if it is noticed within 6 months from the date of the order by –
- The Authority or the Appellate Authority on its own or
- By the prescribed or the jurisdictional CGST / SGST officer or
- The applicant