Section 100 of CGST Act

Appeal to Appellate Authority

• Enforced with effect from 1-7-2017.

Section 100 (1)

The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal to the Appellate Authority.

Section 100 (2)

Every appeal under this section shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the concerned officer, the jurisdictional officer and the applicant:

Provided that the Appellate Authority may, if it is satisfied that the appellant was prevented by a sufficient cause from presenting the appeal within the said period of thirty days, allow it to be presented within a further period not exceeding thirty days.

Section 100 (3)

Every appeal under this section shall be in such form, accompanied by such fee and verified in such manner as may be prescribed.

• See Rule 106 of the CGST Rules, 2017; and
• Form Nos. GST ARA-02 and ARA-03 of the CGST Rules, 2017.