118. Appeal to the Appellate Authority (1) The prescribed or jurisdictional CGST/SGST officer or, as the case may be, an applicant aggrieved by any advance ruling pronounced under sub-section (4) […]
117. Procedure on receipt of application (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the officers as may be prescribed and, […]
Interest on delayed refunds – Refunds If any tax ordered to be refunded under section 48 to any applicant is not refunded within sixty days from the date of […]
116. Application for Advance Ruling (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and in such manner as may […]
Refund in certain cases – Refunds The Central/State Government may, on the recommendation of the Council, by notification, specify any specialized agency of the United Nations Organization or any […]
Refund of tax – Refunds (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make […]
115. Appellate Authority for Advance Ruling (1) The Appellate Authority shall be located in each State. (2) The Appellate Authority shall comprise of the Chief Commissioner of CGST as designated […]
114. Authority for Advance Ruling (1) The Authority shall be located in each State. (2) The Authority shall comprise of one member CGST and one member SGST to be appointed […]
Transfer of input tax credit – Transfer Of Input Tax Credit On utilization of input tax credit availed under the CGST Act for payment of tax dues under the IGST […]