Section 103 of Uttarakhand GST Act 2017 ( Section 103 of Uttarakhand 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… Read More »
Section 102 of Uttarakhand GST Act 2017 ( Section 102 of Uttarakhand 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… Read More »
Section 101 of Uttarakhand GST Act 2017 ( Section 101 of Uttarakhand 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… Read More »
Section 100 of Uttarakhand GST Act 2017 ( Section 100 of Uttarakhand 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… Read More »
Section 99 of Uttarakhand GST Act 2017 ( Section 99 of Uttarakhand 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 Uttarakhand Appellate Authority for Advance Ruling for… Read More »
Section 98 of Uttarakhand GST Act 2017 ( Section 98 of Uttarakhand 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 and, if necessary,… Read More »
Section 97 of Uttarakhand GST Act 2017 ( Section 97 of Uttarakhand 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 accompanied by such… Read More »
Section 96 of Uttarakhand GST Act 2017 ( Section 96 of Uttarakhand 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 Uttarakhand Authority for Advance Ruling: Provided that the… Read More »
Section 95 of Uttarakhand GST Act 2017 ( Section 95 of Uttarakhand GST Act 2017 explains Definitions and is covered in CHAPTER XVII ADVANCE RULING) Definitions 95. In this Chapter, unless the context otherwise requires,— (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified… Read More »
Section 94 of Uttarakhand GST Act 2017 ( Section 94 of Uttarakhand GST Act 2017 explains Liability in other cases and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES) Liability in other cases 94. (1) Where a taxable” person is a firm or an association of persons or a Hindu Undivided Family and such firm,… Read More »