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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Compliance Rating, Anti-Profiteering, GST Practitioners and Authorised Representative

Which statement about the Authority under Section 171 of the CGST Act, 2017 is correct?

The Government, on the Council's recommendations, may notify a date from which the Authority will not accept any request for examination. Section 171(2) also lets it empower an existing Authority, and the term Authority includes the Appellate Tribunal.

  1. AIt can only be a newly created body and no existing Authority may be empowered
  2. BThe Government may by notification specify a date from which the Authority shall not accept any request for examination, on Council recommendationsCorrect
  3. CThe Authority is constituted by the GST Council without any Government notification
  4. DThe expression Authority excludes the Appellate Tribunal

Explanation

Section 171(2) allows the Central Government, on the Council's recommendations, to constitute an Authority or empower an existing one. The proviso lets the Government notify, on the Council's recommendations, a date after which no request for examination is accepted. Explanation 2 includes the Appellate Tribunal within Authority, so the last option is wrong.

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