Appeal procedure for advance ruling: form prescribes required particulars, grounds, prayer, hearing request and verification.

Form GST ARA 03 standardises appeals against an advance ruling by requiring identification of the impugned ruling, applicant details and jurisdictional officer contact information, a brief statement of facts and grounds of appeal, and a specific prayer seeking setting aside or modification of the ruling and a personal hearing. The form also mandates a signed verification by a competent officer attesting to the correctness of the statement and annexures, with provision for signature, name, designation, place and date.

---

---

---