Manual filing of advance ruling applications allowed; online fee payment required and prescribed forms and signatures must accompany filings. Manual filing is authorised for advance ruling applications and appeals where the portal module is unavailable; applications must be filed in quadruplicate in FORM GST ARA 01 with the prescribed online fee paid via a temporary portal user ID and the printed challan attached. Signature requirements depend on the applicant's legal status and documents must be self attested; appeals use FORM GST ARA 02 (and FORM GST ARA 03 for officer appeals with no fee) and must be filed at the jurisdictional State Authority or State Appellate Authority.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Manual filing of advance ruling applications allowed; online fee payment required and prescribed forms and signatures must accompany filings.
Manual filing is authorised for advance ruling applications and appeals where the portal module is unavailable; applications must be filed in quadruplicate in FORM GST ARA 01 with the prescribed online fee paid via a temporary portal user ID and the printed challan attached. Signature requirements depend on the applicant's legal status and documents must be self attested; appeals use FORM GST ARA 02 (and FORM GST ARA 03 for officer appeals with no fee) and must be filed at the jurisdictional State Authority or State Appellate Authority.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
