Appeal to the Appellate Authority for Advance Ruling to seek setting aside or modification of an impugned GST advance ruling.

Form GST ARA-03 is the prescribed appeal form to the Appellate Authority for Advance Ruling requiring Advance Ruling identification, GSTIN/user ID, applicant and jurisdictional officer contact details, a brief statement of facts, explicit grounds of appeal, and a prayer to set aside or modify the impugned advance ruling and seek personal hearing. The form includes a verification declaration, signature, name and designation fields, and provision for annexures and supporting documents.

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