Amended and updated notes on section 98 of CGST Act, 2017. Detail discussion on provisions and rules related to procedure on receipt of application.
Chapter XVII (Sections 95–106) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to advance ruling. Section 98 of CGST 2017 provides for procedure on receipt of application.
Recently, we have discussed in detail section 97 (Application for advance ruling) of CGST Act 2017. Today, we learn the provisions of section 98 of Central GST Act 2017.
Section 98 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 98 is 1-7-2017.
| 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. | 98 |
| Section Name | Procedure on receipt of application |
| Updated 2024 Edition | GST Law Book PDF |
Relevant Rules and Forms for GST Section 98:
- Rule 105: Certification of copies of advance rulings pronounced by the Authority
Section 98 of Central GST – Procedure on receipt of application1
Section 98 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.
Section 98(1) of CGST Act
Section 98(1): On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to furnish the relevant records:
Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the said concerned officer.
Section 98(2) of CGST Act
Section 98(2): The Authority may, after examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or reject the application:
Provided that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act:
Provided further that no application shall be rejected under this sub-section unless an opportunity of hearing has been given to the applicant:
Provided also that where the application is rejected, the reasons for such rejection shall be specified in the order.
Section 98(3) of CGST Act
Section 98(3): A copy of every order made under sub-section (2) shall be sent to the applicant and to the concerned officer.
Section 98(4) of CGST Act
Section 98(4): Where an application is admitted under sub-section (2), the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority and after providing an opportunity of being heard to the applicant or his authorised representative as well as to the concerned officer or his authorised representative, pronounce its advance ruling on the question specified in the application.
Section 98(5) of CGST Act
Section 98(5): Where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question.
Section 98(6) of CGST Act
Section 98(6): The Authority shall pronounce its advance ruling in writing within ninety days from the date of receipt of application.
Section 98(7) of CGST Act
Section 98(7): A copy of the advance ruling pronounced by the Authority duly signed by the members and certified in such manner as may be prescribed shall be sent to the applicant, the concerned officer and the jurisdictional officer after such pronouncement.
- Section 98 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎