Manual filing for advance ruling applications permitted; online fee deposit and prescribed signature and filing procedures required. Manual filing is permitted where portal forms are unavailable: advance ruling applications must be filed in quadruplicate in FORM GST ARA-01, state the question, be accompanied by an online fee paid using a temporary portal ID generated via OTP and filed with the printed challan. Appeals use FORM GST ARA-02 (applicants) or FORM GST ARA-03 (officer appeals; no fee), follow the same signature and attestation rules, and must be filed at the jurisdictional State Authority or State Appellate Authority for Advance Ruling.
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 for advance ruling applications permitted; online fee deposit and prescribed signature and filing procedures required.
Manual filing is permitted where portal forms are unavailable: advance ruling applications must be filed in quadruplicate in FORM GST ARA-01, state the question, be accompanied by an online fee paid using a temporary portal ID generated via OTP and filed with the printed challan. Appeals use FORM GST ARA-02 (applicants) or FORM GST ARA-03 (officer appeals; no fee), follow the same signature and attestation rules, and must be filed at the jurisdictional State Authority or State Appellate Authority for Advance Ruling.
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