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<h1>Goa Issues Circular for Manual Filing of Advance Ruling Applications Due to Form Unavailability on Common Portal.</h1> The Government of Goa has issued a circular regarding the manual filing of applications for Advance Ruling and appeals before the Appellate Authority for Advance Ruling due to the absence of requisite forms on the common portal. Applicants must file applications in quadruplicate using specified forms and pay fees online. The application and appeal processes are detailed, including signature requirements for different entities. Appeals must be filed within 30 days of ruling communication. The circular also addresses procedural difficulties and notes a similar directive under the Central Goods and Services Tax Act, 2017.