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<h1>Advance Ruling Applications Under CGST: File FORM GST ARA-01 Online with Fees, Manual Filing Allowed Temporarily</h1> Under Section 97 of the CGST Rules, applicants seeking an advance ruling must submit FORM GST ARA-01 via the common portal, accompanied by a fee of 5,000 (5,000 CGST + 5,000 SGST). The application should address specific questions related to GST, such as classification of goods/services, applicability of notifications, valuation, input tax credit, tax liability, registration requirements, and supply determinations. Appeals against advance rulings can be filed using FORM GST ARA-02 or ARA-03, with fees applicable only to applicants. Manual filing is permitted until the online module is available, as detailed in Circular No. 25/25/2017-GST.