Site navigation

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?

  1. 60 days

  2. 30 days

  3. 90 days

  4. 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.

Practice for these exams

Related exam syllabi

More solved explanations in GST - levy, supply, input tax credit, registration & returns