Advance ruling applications eligible for manual filing; fee must be paid online and forms filed in quadruplicate. Manual filing is authorised under rule 107A while the portal module is unavailable: advance ruling applications must be submitted in quadruplicate in FORM GST ARA-01 with the prescribed fee deposited online following the temporary user ID and challan procedure; appeals must be filed in quadruplicate in FORM GST ARA-02 (and officer appeals in FORM GST ARA-03 without fee), signed as prescribed for different classes of applicants, filed at the jurisdictional State Authority, and accompanied documents must be 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 eligible for manual filing; fee must be paid online and forms filed in quadruplicate.
Manual filing is authorised under rule 107A while the portal module is unavailable: advance ruling applications must be submitted in quadruplicate in FORM GST ARA-01 with the prescribed fee deposited online following the temporary user ID and challan procedure; appeals must be filed in quadruplicate in FORM GST ARA-02 (and officer appeals in FORM GST ARA-03 without fee), signed as prescribed for different classes of applicants, filed at the jurisdictional State Authority, and accompanied documents must be self-attested.
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