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<h1>Appeal procedure to Appellate Authority for Advance Ruling: portal filing with specified forms, fee rules and signature requirements.</h1> Appeals to the Appellate Authority for Advance Ruling must be filed on the common portal in prescribed forms: applicants use FORM GST ARA-2 with the required fee, while concerned or jurisdictional officers use FORM GST ARA-3 without fee; all appeals and accompanying documents must be signed-officer appeals by an authorized officer in writing and applicant appeals as provided under the registration rule.
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