Page 45 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] CONDONATION OF DELAY OF TIME PERIOD UNDER GST LAW J101
payment of in- (b) fifteen sue of the in-
tegrated tax days af- voice for ex-
shall furnish, ter the port, if the
prior to export, expiry goods are not
a bond or a Let- of one exported out
ter of Undertak- year of India.
ing in FORM (b) such further
GST RFD-11 to period as may
the jurisdiction- be allowed by
al Commission- the Commis-
er, binding sioner, from
himself to pay the date of is-
the tax due sue of the in-
along with the voice for ex-
interest u/s port, if the
50(1) payment of
such services
is not re-
ceived by the
exporter in
convertible
foreign ex-
change [or in
Indian ru-
pees, wherev-
er permitted
by the Re-
serve Bank of
India.
11 Appeal to Rule 106/ An appeal Every ap- Provided that the
Appellate Section 100 against the ad- peal shall Appellate Au-
Authority vance ruling be filed thority may, if it
for Advance issued under within a is satisfied that
Ruling sub-section (6) period of the appellant
of Section 98 30 days was prevented
shall be made from the by a sufficient
by an applicant date on cause from pre-
on the common which the senting the ap-
portal in FORM ruling peal within the
GST ARA-02 sought to said period of 30
be ap- days, allow it to
pealed be presented
against is within a further
communi- period not ex-
cated. ceeding 30 days.

GST LAW TIMES  27th August 2020  45