Appeal to Appellate Authority for Advance Ruling seeks modification or setting aside of an advance ruling and a personal hearing.

Form GST ARA 02 is the prescribed appeal form to the Appellate Authority for Advance Ruling; it requires identification of the impugned advance ruling, appellant and jurisdictional officer details, concise facts, grounds of appeal, payment challan particulars, and a statement whether a personal hearing is sought. The prayer seeks modification or setting aside of the advance ruling, a personal hearing, and any further orders; the form mandates a verified declaration by an authorised signatory with signature, designation, place and date.

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