Section 98 of CGST Act, 2017 – Procedure on Receipt of Application
Section 98 of CGST Act, 2017 – Procedure on Receipt of Application Act: Central Goods and Services Tax Act, 2017 Chapter: XVII – Advance Ruling Section Covered: Section 98 Effective From: 01st July 2017 🔎 Introduction Section 98 of the CGST Act, 2017 lays down the procedure to be followed by the Authority for Advance Ruling (AAR) after receiving an application under Section 97. This section ensures that applications are properly examined, admitted or rejected in accordance with law, and decided within a prescribed time limit. It safeguards both taxpayer rights and departmental interests. 📜 Bare Provision – Section 98 (Key Points) Upon receipt of an application: 1️⃣ The Authority shall forward a copy of the application to the concerned officer. 2️⃣ The Authority may call for relevant records from the concerned officer. 3️⃣ After examining the application and records, and after hearing the applicant and concerned officer, the Authority may either: Admit the ...