Sec 98 of CGST Act, 2017 Procedure on receipt of application

 

 

Procedure on receipt of application, Section 98 of CGST Act, 2017

 

The below post explains about Procedure on receipt of application under section 98 of CGST Act,2017.

 

Section 98 of CGST Act, 2017 explains Procedure on receipt of application as below: (The amendments if any will also be updated here soon).

 

The extract of Section 98 of CGST Act,2017 quoted below:

 

98  Procedure on receipt of application

 

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:

Sec 98 of CGST Act, 2017 Procedure on receipt of applicationProvided 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.

(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.

(3) A copy of every order made under sub-section (2) shall be sent to the applicant and

to the concerned officer.

(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.

 

 

(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.

(6) The Authority shall pronounce its advance ruling in writing within ninety days

from the date of receipt of application.

(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.

 

The above information clarifies about Procedure on receipt of application under section 98 of CGST Act,2017.  

 

If you have any comments about Section 98 of CGST Act, 2017 explaining Procedure on receipt of application, share below your thoughts:

 

Click here to know GST rate of your goods or service

 

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

Indian GST Laws

How to export your goods?

How to get Export Order?

GST Registration Guidelines

Learn Imports and Exports business free of cost

Find HSN code of your product.

 

Rate of GST for embroidery, special woven fabrics, tufted textile fabrics 

GST for textile articles, laminated textile fabrics, impregnated or coated textile fabrics, textile articles 

GST rate tariff for Crocheted fabrics and knitted fabrics 

GST for knitted or crocheted clothing accessories, articles of apparels. 

Tariff rate of GST for articles of not knitted or not crocheted apparel and clothing 

GST rate for made up textile articles, clothing and worn textiles, sets 

GST for Gaiters, Footwear parts, gaiter parts, footwear 

 

GST rate for Fruits sales and nut sales in India 

GST rate for Coffee and Tea in India 

GST for Rice, Oats, Millets, Maize etc. 

GST for Milling industry products in India 

GST for oil seeds and medicinal plants in India 

GST rate for sale of Gums, resins, lacs etc. 

GST rate for Vegetable Plaiting Materials 

 

How to export goods from India?

Procedures to switch from Compounding scheme to normal under GSTIN

Would multiple registration be allowed under Goods and Service Tax (GSTIN)?

How many digits in GSTIN under Goods and Service Tax registration

Registration procedures and formalities to obtain GSTIN

How to get GSTIN? (Goods and Service Tax Identification Number)

Advantages of registering for GSTIN under Goods and Service Tax Act

 

 

Goods and Service Tax (GST), a simple tutorial part 1

Goods and Service Tax (GST), easy understanding part 2

 

Is Customs House Agents (CHA ) required to be appointed mandatory?
Is DP terms of payment safe in export business?
 
Is Letter of Credit LC safe for an Importer?
Is ON BOARD CERTIFICATE required for LC negotiation
 What is VACIS exam in US import customs clearance
 
When can an exporter release bill of lading from shipping company?
 
When does exporter get EP copy of shipping bill after customs clearance
How does CFR term of delivery work in Export Import business
 
How does comprehensive policy of ECGC work for exporters?
Difference between standard dry container and Open Top Container


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers