Manual filing of Advance Ruling applications permitted with prescribed forms, quadruplicate submission and online fee payment requirement. Manual filing of advance ruling applications and appeals is allowed while the portal module is unavailable; applications must be filed in quadruplicate in Form GST ARA-01 with the prescribed fee paid online via a temporary portal ID, signed by specified persons or authorised signatories, and submitted to the jurisdictional Authority. Appeals must be in quadruplicate in Form GST ARA-02 with online fee payment, while officer appeals use Form GST ARA-03 without fee; all documents and annexures must be self-attested and additional sheets may be used if needed.
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 permitted with prescribed forms, quadruplicate submission and online fee payment requirement.
Manual filing of advance ruling applications and appeals is allowed while the portal module is unavailable; applications must be filed in quadruplicate in Form GST ARA-01 with the prescribed fee paid online via a temporary portal ID, signed by specified persons or authorised signatories, and submitted to the jurisdictional Authority. Appeals must be in quadruplicate in Form GST ARA-02 with online fee payment, while officer appeals use Form GST ARA-03 without fee; all documents and annexures must be self-attested and additional sheets may be used if needed.
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