Section 100 of CGST Act, 2017 : Section 100: Appeal To Appellate Authority

Explanation using Example

Imagine a scenario where a business owner, Mr. Sharma, seeks an advance ruling from the Authority for Advance Ruling (AAR) regarding the applicability of GST on a new service he plans to introduce. The AAR rules that the service is taxable at 18% under GST. Mr. Sharma believes that the service should be taxed at a lower rate or be exempt from GST.

As per Section 100 of the Central Goods and Services Tax Act, 2017, Mr. Sharma (the applicant) is aggrieved by the decision of the AAR and decides to file an appeal against this advance ruling. He files the appeal with the Appellate Authority for Advance Ruling (AAAR) within thirty days of the communication of the AAR's decision.

In another instance, if Mr. Sharma was unable to file the appeal within the thirty-day period due to an unforeseen circumstance, such as hospitalization, he could request an extension. The Appellate Authority has the discretion to extend the filing period for an additional thirty days, provided it is convinced that there was a sufficient cause for the delay.

Mr. Sharma ensures that his appeal is in the prescribed form, accompanied by the required fee, and is properly verified as per the guidelines.