What ordinary period from communication of a GST advance ruling is allowed for an appeal to the Appellate Authority under Section 100(2), before any condonation?
Question and options
What ordinary period from communication of a GST advance ruling is allowed for an appeal to the Appellate Authority under Section 100(2), before any condonation?
60 days
30 days
90 days
120 days
Answer and explanation
Correct answer: B - 30 days
Section 100(2) of the CGST Act, 2017 requires an appeal against an advance ruling to be filed within thirty days from the date the ruling is communicated, extendable by a further thirty days on sufficient cause. Sixty days is the outer limit with condonation, not the ordinary period.
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