Saturday, March 19, 2022

Rule 107 of CGST Rules 2017

Certification of copies of the advance rulings pronounced by the Appellate Authority.-

A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to-

  • (a) the applicant and the appellant;
  • (b) the concerned officer of central tax and State or Union territory tax;
  • (c) the jurisdictional officer of central tax and State or Union territory tax; and
  • (d) the Authority,

in accordance with the provisions of sub-section (4) of section 101 of the Act.

[107A. Manual filing and processing.–

Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.]253

Amendmends made to Rule 107 of CGST Rules 2017

253 Inserted vide Notf no. 55/2017-CT dt. 15.11.2017