Advance ruling application: fee payment and digital signature requirements govern filings and verification under GST rules. Advance ruling applications must be submitted in FORM GST ARA-01 under the CGST Rules, accompanied by the prescribed fee paid electronically and credited to the Electronic Cash Ledger and debited therefrom. The application, its verification and all accompanying documents must be digitally signed or bear an e-signature as provided under the applicable rule. Accepted payment channels include internet banking, debit or credit cards, NEFT and RTGS, and these procedural requirements are mandatory for filing.
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.
Advance ruling application: fee payment and digital signature requirements govern filings and verification under GST rules.
Advance ruling applications must be submitted in FORM GST ARA-01 under the CGST Rules, accompanied by the prescribed fee paid electronically and credited to the Electronic Cash Ledger and debited therefrom. The application, its verification and all accompanying documents must be digitally signed or bear an e-signature as provided under the applicable rule. Accepted payment channels include internet banking, debit or credit cards, NEFT and RTGS, and these procedural requirements are mandatory for filing.
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