Section 105 UP GST Act 2017 [ Section 105 UP GST Act 2017 (Uttar Pradesh 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… Read More »
Section 104 UP GST Act 2017 [ Section 104 UP GST Act 2017 (Uttar Pradesh 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… Read More »
Section 103 UP GST Act 2017 [ Section 103 UP GST Act 2017 (Uttar Pradesh 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)… Read More »
Section 102 UP GST Act 2017 [ Section 102 UP GST Act 2017 (Uttar Pradesh 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 section 98 or section 101, so as… Read More »
Section 101 UP GST Act 2017 [ Section 101 UP GST Act 2017 (Uttar Pradesh 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… Read More »
Section 100 UP GST Act 2017 [ Section 100 UP GST Act 2017 (Uttar Pradesh 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)… Read More »
Section 99 UP GST Act 2017 [ Section 99 UP GST Act 2017 (Uttar Pradesh 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. The Government shall, by notification, constitute an Authority to be known as Uttar Pradesh Appellate Authority… Read More »
Section 98 UP GST Act 2017 [ Section 98 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Procedure on receipt of application and is covered in Chapter XVII : Advance Ruling ] Procedure on receipt of application 98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer… Read More »
Section 97 UP GST Act 2017 [ Section 97 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Application for advance ruling and is covered in Chapter XVII : Advance Ruling ] Application for advance ruling 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and… Read More »
Section 96 UP GST Act 2017 [ Section 96 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Constitution of Authority for Advance Ruling and is covered in Chapter XVII : Advance Ruling ] Constitution of Authority for Advance Ruling 96. (1) The Government shall, by notification, constitute an Authority to be known as the Uttar Pradesh Authority for… Read More »