Advance Ruling procedure permits manual filing with online fee payment, prescribed forms, signatures and jurisdictional submission. Manual filing of Advance Ruling applications and appeals is authorised where the common portal lacks the module; applications (FORM GST ARA-01) and appeals (FORM GST ARA-02) must be filed in quadruplicate, accompanied by online fee deposits made after generating a temporary portal ID and OTP, while officer-filed appeals use FORM GST ARA-03 without fee. Submissions must be signed as specified for different legal entities, self-attested, and lodged at the jurisdictional State Authority or Appellate Authority; additional sheets may be used if form space is insufficient.
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 procedure permits manual filing with online fee payment, prescribed forms, signatures and jurisdictional submission.
Manual filing of Advance Ruling applications and appeals is authorised where the common portal lacks the module; applications (FORM GST ARA-01) and appeals (FORM GST ARA-02) must be filed in quadruplicate, accompanied by online fee deposits made after generating a temporary portal ID and OTP, while officer-filed appeals use FORM GST ARA-03 without fee. Submissions must be signed as specified for different legal entities, self-attested, and lodged at the jurisdictional State Authority or Appellate Authority; additional sheets may be used if form space is insufficient.
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 
