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      Question

      Under the CGST Act 2017, GSTAT serves as the National

      Appellate Authority for Advance Ruling. GST Day is observed on which date every year?
      A March 31 Correct Answer Incorrect Answer
      B April 1 Correct Answer Incorrect Answer
      C May 15 Correct Answer Incorrect Answer
      D July 1 Correct Answer Incorrect Answer
      E November 8 Correct Answer Incorrect Answer

      Solution

      GST Day is observed on July 1 every year to mark the implementation of GST on July 1, 2017. The CGST Act 2017 established the framework including GSTAT under Section 101B.

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