Advance Ruling means a written opinion or decision given by the competent authority with respect to transactions proposed to be undertaken or being carried out on the taxability of the transactions under GST by a person registered under the GST Act or willing to register under the GST Act. As per the Revised Kyoto Convention in 1999 and […]
An appeal to the Appellate Authority shall be filed in FORM GST APL-01 along with other documents, electronically or as per the process notified by the Commissioner. The provisional acknowledgment will be issued immediately by the appellant authority.
A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to- the applicant and the appellant; the concerned officer of central tax and State or Union territory tax; the jurisdictional officer of central tax and State or Union territory tax; and the […]
Relevant date for the refund in case of on account of a judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any Court, the date on which the same is communicated will be the relevant date.