By TIOL News Service

NEW DELHI, AUG 20, 2017: UNDER the GST laws, the Authority for Advance Ruling is a key forum to settle contentious issues. Like other activities, the filing of applications with a deposit of Rs 5000/- for seeking advance ruling has also been made online. But, the tax administration is a bit sluggish in appointing officers for this forum in many CGST Zones. Except for a couple of States, the Authority is yet to be nofified. Worse, the GSTN is yet to activate the LINK on its server where an application can be filed.

To expedite the process of appointment of officers for this Authority the CBEC Chairperson has, in her weekly communication, stated that the CBEC has been receiving references from the state governments for nomination of officers in the rank of Joint Commissioners for the Authority for Advance ruling.

She says, "In this regard I would like to draw your attention to a DO letter dated 24th June, 2017 sent by Member (Admn) wherein it has been clearly indicated that the jurisdictional Chief Commissioners of GST Zones shall nominate an officer in the rank of Joint Commissioner from their respective zones, who in addition to other work, will also function as member in the jurisdictional Authority for Advance Ruling."

She has once again reminded her senior officers about the regular review undere FR56(j) for Group B & C officers. She has insisted that this exercise should be conducted within the established time frame as per DoPTs instructions. Further, action also needs to be taken to weed out officers habitually absenting themselves from work or absconding. This is a great tool to strengthen the administration and we must use it appropriately, she added.