Advance ruling application maintainability depends on prescribed form and full fee payment; non-compliance leads to rejection.

An advance ruling application must be filed in the prescribed FORM GST ARA-01 and accompanied by the full prescribed fee under the GST framework. Where those statutory preconditions are not met, the authority cannot entertain the application or examine the merits of the request. On the facts stated, the application was not in the prescribed form and the aggregate fee under the central and State GST regimes had not been paid, so it was held not maintainable and liable to rejection.

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Issues: Whether the advance ruling application was maintainable when it was not filed in the prescribed form and the requisite fee was not fully paid.

Analysis: An application for advance ruling must be made in FORM GST ARA-01 in the manner prescribed under the governing GST provisions and must be accompanied by the prescribed fee. The authority held that the applicant had not complied with these mandatory requirements, as the application was not filed in the prescribed form and the aggregate fee payable under the central and State GST regimes had not been paid. Since the statutory preconditions for entertaining an advance ruling application were not satisfied, the authority declined to examine the merits of the requested ruling.

Conclusion: The application was not maintainable and was liable to rejection under the advance ruling provisions.

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