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<h1>Manual Filing for Advance Ruling and Appeals Allowed u/r 107A Due to Portal Issues; Fees Applicable.</h1> The circular addresses the manual filing of applications for Advance Ruling and appeals before the Appellate Authority due to the unavailability of electronic forms on the common portal. Rule 107A allows manual submissions for processes prescribed in Chapter XII of the CGST Rules. Applications for Advance Ruling must be submitted in FORM GST ARA-01 with a fee of Rs. 5,000, while appeals require FORM GST ARA-02 with a fee of Rs. 10,000, both payable online. The signing requirements for various entities and specifies that appeals must be filed within 30 days of receiving the ruling. The circular encourages issuing trade notices to inform the public.