Section 98: Procedure on receipt of application

Q: What does Section 98 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 98 CGST pertains to "Procedure on receipt of application". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 98 of The Central Goods and Services Tax Act, 2017 (CGST) governs procedure on receipt of application. As verified on 19 May 2026.

Q: Is Section 98 CGST still in force?

Yes, Section 98 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 98 CGST?

धारा 98 CGST is the Devanagari Hindi reference for Section 98 of the The Central Goods and Services Tax Act, 2017. Section 98 of The Central Goods and Services Tax Act, 2017 (CGST) governs procedure on receipt of application. As verified on 19 May 2026.

Q: What is Dhara 98 CGST?

Dhara 98 CGST is the Roman Hindi reference for Section 98 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 98 of The Central Goods and Services Tax Act, 2017 (CGST) governs procedure on receipt of application. As verified on 19 May 2026.

Q: How to cite Section 98 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 98, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 98 (India).

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(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 examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or reject the application:

Provided that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act:

Provided further that no application shall be rejected under this sub-section unless an opportunity of hearing has been given to the applicant:

Provided also that where the application is rejected, the reasons for such rejection shall be specified in the order.

(3)

A copy of every order made under sub-section (2) shall be sent to the applicant and to the concerned officer.

(4)

Where an application is admitted under sub-section (2), the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority and after providing an opportunity of being heard to the applicant or his authorised representative as well as to the concerned officer or his authorised representative, pronounce its advance ruling on the question specified in the application.

(5)

Where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question.

(6)

The Authority shall pronounce its advance ruling in writing within ninety days from the date of receipt of application.

(7)

A copy of the advance ruling pronounced by the Authority duly signed by the members and certified in such manner as may be prescribed shall be sent to the applicant, the concerned officer and the jurisdictional officer after such pronouncement.