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Amended upto (Year) ⇨  
UTGST ACT
[Amended upto 2025]

CHAPTER VII  -  ADVANCE RULING

TaxGPT

Summarize Section 16 by TaxGPT in
  AA   |   Print

Section 16 - Constitution of Appellate Authority for Advance Ruling.

16. (1) The Central Government shall, by notification, constitute an Appellate Authority to be known as the (name of the Union territory) Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against the advance ruling pronounced by the Advance Ruling Authority: Provided that the Central Government may, on the recommendations of the Council, notify any


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References:

For notified Appellate authority for advance Ruling in the union territories see Notification No. 04/2019 Union Territory Tax dated 16 May, 2019
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20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

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(Notification No.85/2020 - CT)
 
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