Manual filing of advance ruling applications permitted with online fee deposit and prescribed Forms GST ARA 01-03; jurisdictional filing required. Manual filing is permitted for advance ruling applications and appeals where the portal module is unavailable: advance ruling applications must be filed in quadruplicate in FORM GST ARA 01 and appeals in quadruplicate in FORM GST ARA 02 (officer appeals in FORM GST ARA 03). The fee must nevertheless be deposited online via a generated temporary user ID and challan. All submissions must be self-attested, signed by prescribed authorised persons, and 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 permitted with online fee deposit and prescribed Forms GST ARA 01-03; jurisdictional filing required.
Manual filing is permitted for advance ruling applications and appeals where the portal module is unavailable: advance ruling applications must be filed in quadruplicate in FORM GST ARA 01 and appeals in quadruplicate in FORM GST ARA 02 (officer appeals in FORM GST ARA 03). The fee must nevertheless be deposited online via a generated temporary user ID and challan. All submissions must be self-attested, signed by prescribed authorised persons, and 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 
