As an Indian small or medium business owner, it’s essential to understand the GST (Goods and Services Tax) system to avoid any legal trouble. In this article, we’ll dive into the process of appealing to the appellate authority for advance ruling under GST.
Advance Ruling means a decision given by an authority in response to an application made by the applicant on specified questions. This decision is binding only on the applicant and the tax authorities in respect of the transaction in question. Advance Ruling is used to avoid any legal consequences arising due to a difference in interpretation of GST law.
Any registered person, non-resident person, or a person who has applied for registration can apply for Advance Ruling in respect of:
The Appellate Authority for Advance Ruling is the second level of the Advance Ruling system in GST. It is a higher authority than the Authority for Advance Ruling and hears appeals against the orders passed by the Authority for Advance Ruling.
The applicant can appeal to the Appellate Authority for Advance Ruling against the order passed by the Authority for Advance Ruling within 30 days from the date of communication of the Advance Ruling order.
The appeal should be filed in Form GST ARA-02 along with a fee of Rs. 10,000.
The Appellate Authority for Advance Ruling will provide an opportunity of being heard to both the appellant and the respondent before giving a ruling on the appeal. The decision of the Appellate Authority for Advance Ruling will be binding on both the appellant and the respondent.
Appealing to the Appellate Authority for Advance Ruling under GST is a crucial step towards maintaining compliance with the GST system. As an Indian small or medium business owner, it’s essential to keep up with the latest GST laws and regulations to avoid any legal trouble.
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