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

CHAPTER XVII  -  ADVANCE RULING

TaxGPT

Summarize Section 98 by TaxGPT in
  AA   |   Print

Section 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: Provided 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


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