Section 108 Bihar GST Act 2017 [ Section 108 of Bihar GST Act 2017 explains Powers of Revisional Authority and is covered in Chapter XVIII – Appeals and Revision ] Powers of Revisional Authority 108. (1) Subject to the provisions of section 121 and any rules made thereunder, the Revisional Authority may, on his own motion, or upon information received by… Read More »
Section 107 Bihar GST Act 2017 [ Section 107 of Bihar GST Act 2017 explains Appeals to Appellate Authority and is covered in Chapter XVIII – Appeals and Revision ] Appeals to Appellate Authority 107. (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act by an adjudicating authority may… Read More »
Section 106 Bihar GST Act 2017 [ Section 106 of Bihar GST Act 2017 explains Procedure of Authority and Appellate Authority and is covered in Chapter XVII – Advance Ruling ] Procedure of Authority and Appellate Authority 106. The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure. … Read More »
Section 105 Bihar GST Act 2017 [ Section 105 of Bihar GST Act 2017 explains Powers of Authority and Appellate Authority and is covered in Chapter XVII – Advance Ruling ] Powers of Authority and Appellate Authority 105. (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding– (a) discovery and inspection; (b) enforcing the… Read More »
Section 104 Bihar GST Act 2017 [ Section 104 of Bihar GST Act 2017 explains Advance ruling to be void in certain circumstances and is covered in Chapter XVII – Advance Ruling ] Advance ruling to be void in certain circumstances. 104. (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section (4)… Read More »
Section 103 Bihar GST Act 2017 [ Section 103 of Bihar GST Act 2017 explains Applicability of advance ruling and is covered in Chapter XVII – Advance Ruling ] Applicability of advance ruling 103. (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only- (a) on the applicant who had sought it… Read More »
Section 102 Bihar GST Act 2017 [ Section 102 of Bihar GST Act 2017 explains Rectification of advance ruling and is covered in Chapter XVII – Advance Ruling ] Rectification of advance ruling 102. The Authority or the Appellate Authority may amend any order passed by it under section98 or section101, so as to rectify any error apparent on the face… Read More »
Section 101 Bihar GST Act 2017 [ Section 101 of Bihar GST Act 2017 explains Orders of Appellate Authority and is covered in Chapter XVII – Advance Ruling ] Orders of Appellate Authority 101. (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming… Read More »
Section 100 Bihar GST Act 2017 [ Section 100 of Bihar GST Act 2017 explains Appeal to the Appellate Authority and is covered in Chapter XVII – Advance Ruling ] Appeal to the Appellate Authority 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… Read More »
Section 99 Bihar GST Act 2017 [ Section 99 of Bihar GST Act 2017 explains Constitution of Appellate Authority for Advance Ruling and is covered in Chapter XVII – Advance Ruling ] Constitution of Appellate Authority for Advance Ruling 99. (1) The Government shall, by notification, constitute an Authority to be known as Bihar Appellate Authority for Advance Ruling for Goods… Read More »