Advance Ruling Under GST: Submit FORM GST ARA-01 with Fee, Digital Signature Required as per Rules 104 & 26.

An applicant seeking an advance ruling under GST must submit an application in FORM GST ARA-01 as per Rule 104 of the CGST Rules, 2017. The application requires a fee of five thousand rupees, payable through internet banking, debit or credit cards, NEFT, or RTGS, and credited to the Electronic Cash Ledger. The fee is then debited from this ledger. Additionally, the application, along with its verification and accompanying documents, must be digitally signed or e-signed in accordance with Rule 26 of the CGST Rules, 2017.