Amended and updated notes on section 101C of CGST Act, 2017. Detail discussion on provisions and rules related to order of National Appellate Authority.
Chapter XVII (Sections 95–106) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to advance ruling. Section 101C of CGST 2017 provides for order of National Appellate Authority.
Recently, we have discussed in detail section 101B (Appeal to National Appellate Authority) of CGST Act 2017. Today, we learn the provisions of section 101C of Central GST Act 2017.
Section 101C of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2020-Central Tax, G.S.R. 2(E), dated 01.01.2020. This notification was come into force from 1st January, 2020 i.e. the commencement date of section 101C is 1-1-2020.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XVII |
| Chapter Name | Advance Ruling |
| Section No. | 101C |
| Section Name | Order of National Appellate Authority |
| Updated 2024 Edition | GST Law Book PDF |
Section 101C of Central GST – Order of National Appellate Authority1
Section 101C of CGST Act 2017 shall come into force on 01.01.2020 vide Notification No. 1/2020-Central Tax, G.S.R. 2(E), dated 1.1.2020.
Section 101C(1) of CGST Act
Section 101C(1): The National Appellate Authority may, after giving an opportunity of being heard to the applicant, the officer authorised by the Commissioner, all Principal Chief Commissioners, Chief Commissioners of Central tax and Chief Commissioner and Commissioner of State tax of all States and Chief Commissioner and Commissioner of Union territory tax of all Union territories, pass such order as it thinks fit, confirming or modifying the rulings appealed against.
Section 101C(2) of CGST Act
Section 101C(2): If the members of the National Appellate Authority differ in opinion on any point, it shall be decided according to the opinion of the majority.
Section 101C(3) of CGST Act
Section 101C(3): The order referred to in sub-section (1) shall be passed as far as possible within a period of ninety days from the date of filing of the appeal under section 101B.
Section 101C(4) of CGST Act
Section 101C(4): A copy of the Advance Ruling pronounced by the National Appellate Authority shall be duly signed by the Members and certified in such manner as may be prescribed and shall be sent to the applicant, the officer authorised by the Commissioner, the Board, the Chief Commissioner and Commissioner of State tax of all States and Chief Commissioner and Commissioner of Union territory tax of all Union territories and to the Authority or Appellate Authority, as the case may be, after such pronouncement.
- Section 101C of CGST Act 2017 shall come into force on 01.01.2020 vide Notification No. 1/2020-Central Tax, G.S.R. 2(E), dated 1.1.2020. ↩︎