Section 100 of CGST Act - Appeal to Appellate Authority

Section 100 of the Central Goods and Services Tax Act, 2017 provides the statutory right to appeal against an advance ruling pronounced by the Authority for Advance Ruling under Section 98(4). It specifies who may appeal, the time limit for filing the appeal and the requirement to follow the prescribed form, fee and verification procedure.

Text of Section 100 - Appeal to Appellate Authority

Meaning and Scope of Section 100

Section 100 forms part of Chapter XVII - Advance Ruling of the CGST Act. It creates the appellate remedy where an applicant, concerned officer or jurisdictional officer is aggrieved by an advance ruling pronounced by the Authority for Advance Ruling under Section 98.

The Appellate Authority referred to in Section 100 is the Appellate Authority for Advance Ruling (AAAR). Under Section 99 of the CGST Act, the Appellate Authority for Advance Ruling constituted under the applicable State GST Act or Union Territory GST Act is treated as the Appellate Authority for the purposes of the CGST Act in that State or Union territory.

Who Can File an Appeal Under Section 100?

Section 100(1) permits three categories of persons or authorities to challenge an advance ruling:

1. The applicant who obtained the advance ruling and is aggrieved by it.
2. The concerned officer in relation to the applicant.
3. The jurisdictional officer having jurisdiction over the applicant.

The appeal contemplated by Section 100 is specifically an appeal against an advance ruling under Section 98. It should not be confused with a regular appeal against an adjudication order under Section 107 of the CGST Act.

Time Limit for Appeal Under Section 100

Under Section 100(2), the appeal must ordinarily be filed within 30 days from the date on which the advance ruling sought to be challenged is communicated to the concerned officer, jurisdictional officer and applicant.

The proviso gives the Appellate Authority a limited power to condone delay. Where the appellant establishes that sufficient cause prevented filing within the original 30-day period, the appeal may be permitted within a further period not exceeding 30 days.

Rule 106 - Form and Manner of Appeal

The procedure contemplated by Section 100(3) is prescribed principally by Rule 106 of the Central Goods and Services Tax Rules, 2017.

Rule 106(1) provides that an appeal by an applicant against an advance ruling is to be made on the common portal in FORM GST ARA-02 and is accompanied by a fee of Rs. 10,000, deposited in the manner specified in Section 49 of the CGST Act.

Under Rule 106(2), an appeal by the concerned officer or jurisdictional officer is made on the common portal in FORM GST ARA-03, and no fee is payable by that officer for filing the appeal.

Verification and Signing of the Appeal

Rule 106 also deals with verification and signing of the appeal and accompanying documents. In the case of a concerned officer or jurisdictional officer, the appeal is signed by an officer authorised in writing. In the case of an applicant, signing is governed by the manner prescribed under Rule 26 of the CGST Rules.

Practical Steps for Filing an Appeal

1. Obtain and preserve the communicated copy of the advance ruling.
2. Identify the date of communication because the limitation period under Section 100(2) runs from communication of the ruling.
3. Prepare the facts of the case and specific grounds on which the advance ruling is challenged.
4. An applicant should prepare and file FORM GST ARA-02 on the common portal.
5. Pay the prescribed Rs. 10,000 fee where the appeal is filed by the applicant.
6. A concerned or jurisdictional officer should use FORM GST ARA-03; no filing fee is payable by the officer.
7. Complete verification and signing in accordance with Rule 106 and the applicable GST Rules.
8. If the appeal is beyond the initial 30 days, state the sufficient cause for delay and seek condonation within the additional statutory period permitted by Section 100(2).

What Should FORM GST ARA-02 Contain?

FORM GST ARA-02 requires relevant particulars of the advance ruling and appellant. These include the advance ruling number, date of communication, GSTIN or user ID, legal and trade name, address, contact particulars, details of the jurisdictional or concerned officer, facts of the case, grounds of appeal, payment details and the relief sought.

The appellant may also indicate whether a personal hearing is requested. The grounds of appeal should clearly identify the findings or conclusions in the advance ruling that are challenged and explain the legal and factual basis for seeking modification or setting aside of the ruling.

What Happens After an Appeal?

The procedure after filing is principally governed by Section 101 of the CGST Act. The Appellate Authority gives the parties an opportunity of being heard and may pass an order confirming or modifying the ruling appealed against or referred to it.

Section 101 should therefore be read together with Section 100 when considering the appellate process for GST advance rulings.

Section 100 and Section 107 - Important Difference

Related CGST Act Provisions

Last reviewed: 15 September 2026. Readers should also verify current notifications, amendments and portal procedures before filing an appeal.