Advance ruling applications: manual filing allowed until portal module is available; filing requires online payment of prescribed fee. Manual filing is authorised for Advance Ruling applications and appeals while the portal module is unavailable: applications in quadruplicate in FORM GST ARA-01 and appeals in quadruplicate in FORM GST ARA-02 (applicant) or FORM GST ARA-03 (officer) must be physically filed at the jurisdictional Authority, accompanied by the prescribed fee which must be paid online via a generated temporary ID and challan; documents must be signed by authorised signatories and all annexures self-attested.
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 applications: manual filing allowed until portal module is available; filing requires online payment of prescribed fee.
Manual filing is authorised for Advance Ruling applications and appeals while the portal module is unavailable: applications in quadruplicate in FORM GST ARA-01 and appeals in quadruplicate in FORM GST ARA-02 (applicant) or FORM GST ARA-03 (officer) must be physically filed at the jurisdictional Authority, accompanied by the prescribed fee which must be paid online via a generated temporary ID and challan; documents must be signed by authorised signatories and all annexures self-attested.
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 
