Section 104 Chhattishgarh GST Act 2017 ( Section 104 Chhattishgarh 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) of Section… Read More »
Section 103 Chhattishgarh GST Act 2017 ( Section 103 Chhattishgarh 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 Chhattishgarh GST Act 2017 ( Section 102 Chhattishgarh 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 to rectify any error apparent on the… Read More »
Section 101 Chhattishgarh GST Act 2017 ( Section 101 Chhattishgarh 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 or… Read More »