GST appeal form allows taxpayers to seek setting aside or modification of an advance ruling and request personal hearing.

Form GST ARA-02 specifies required particulars for an appeal against an Advance Ruling including advance ruling identification, appellant GSTIN and contact details, jurisdictional officer particulars, brief facts, grounds of appeal, payment/challan information, and whether a personal hearing is sought; it contains a prayer to set aside or modify the advance ruling and a verification clause by a designated signatory affirming correctness of the application and annexures.

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