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Section 107: Certification of copies of the advance rulings pronounced by the Appellate Authority

Central Goods and Services Tax Rules-Part-A dated 09.10.2019Central Rules · 2017

A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to-

(a) the applicant and the appellant;

(b) the concerned officer of central tax and State or Union territory tax;

(c) the jurisdictional officer of central tax and State or Union territory tax; and

(d) the Authority, 178 Substituted wef 01.07.2017 vide Notf no. 22/2017 – CT dt. 17.08.2017 Page 108 of 155 in accordance with the provisions of sub-section (4) of section 101 of the Act.

[107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.]179 179 Inserted vide Notf no. 55/2017-CT dt. 15.11.2017 Page 109 of 155

CHAPTER XIII APPEALS AND REVISION

Where this provision sits

ActCentral Goods and Services Tax Rules-Part-A dated 09.10.2019
Section107
Marginal noteCertification of copies of the advance rulings pronounced by the Appellate Authority
JurisdictionCentral
StatusIn force as published by the source

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