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The maximum time within which the Authority for Advance Ruling must pronounce its ruling is:

Question and options

The maximum time within which the Authority for Advance Ruling must pronounce its ruling is:

  1. 120 days from the date of application

  2. 30 days from the date of application

  3. 60 days from the date of application

  4. 90 days from the date of application

Answer and explanation

Correct answer: D - 90 days from the date of application

Section 98(6) of the CGST Act requires the Authority for Advance Ruling to pronounce its ruling in writing within 90 days from the date of receipt of the application. The 30-day period appears elsewhere in the advance ruling chapter, for appeals to the Appellate Authority under section 100.

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