Advance ruling application procedure permits manual filing while portal module is unavailable, with fees required to be paid online. Advance Ruling applications may be filed manually in quadruplicate in FORM GST ARA-01 while the portal module is unavailable, provided the prescribed fee is deposited online following portal user-ID generation and OTP procedure; applicants must clearly state the question, attach supporting documents, sign by authorised persons according to entity type, self-attest annexures, and file at the jurisdictional State Authority office. Appeals are to be filed in quadruplicate in specified Forms, with applicants paying the appeal fee online and departmental appeals being fee-exempt.
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.
Advance ruling application procedure permits manual filing while portal module is unavailable, with fees required to be paid online.
Advance Ruling applications may be filed manually in quadruplicate in FORM GST ARA-01 while the portal module is unavailable, provided the prescribed fee is deposited online following portal user-ID generation and OTP procedure; applicants must clearly state the question, attach supporting documents, sign by authorised persons according to entity type, self-attest annexures, and file at the jurisdictional State Authority office. Appeals are to be filed in quadruplicate in specified Forms, with applicants paying the appeal fee online and departmental appeals being fee-exempt.
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