TaxTMI 
TaxTMI 
I have filed an Application for Advance Ruling before the Gujarat GST, online on GSTN portal. Do the same needs to be filed physically with the office of Advance Ruling authority or it would suffice that I have filed the application online?
Application of Advance Ruling to be filed manually if we have already filed on GSTN portal
30 Mar 2026 
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Advance Ruling filing under GST is valid online, though physical documents may still be sought for processing.
An application for Advance Ruling under the GST framework is required to be filed electronically in Form GST ARA-01 on the common GST portal, together with payment of the prescribed fee. On such filing, the application is transmitted to the concerned Authority for Advance Ruling for processing, and no separate statutory requirement mandates a second physical filing of the same application. As a matter of administrative practice, however, the Authority may call for a physical set of the application, annexures, supporting documents, and proof of fee payment to avoid procedural delay. (AI Summary)
An application for Advance Ruling under the GST framework is required to be filed electronically in Form GST ARA-01 on the common GST portal, together with payment of the prescribed fee. On such filing, the application is transmitted to the concerned Authority for Advance Ruling for processing, and no separate statutory requirement mandates a second physical filing of the same application. As a matter of administrative practice, however, the Authority may call for a physical set of the application, annexures, supporting documents, and proof of fee payment to avoid procedural delay. (AI Summary)