Manual filing for advance ruling applications permitted under rule 107A when portal forms are unavailable, with prescribed procedure. The CGST Rules require advance ruling applications and appeals to be filed on the common portal; where portal forms are unavailable a proviso permits manual filing of applications, intimations, replies, declarations, statements and issuance of notices, orders or certificates in the appended Forms, and a central circular prescribes the detailed procedure for such manual submissions to the AAR and AAAR.
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.
Manual filing for advance ruling applications permitted under rule 107A when portal forms are unavailable, with prescribed procedure.
The CGST Rules require advance ruling applications and appeals to be filed on the common portal; where portal forms are unavailable a proviso permits manual filing of applications, intimations, replies, declarations, statements and issuance of notices, orders or certificates in the appended Forms, and a central circular prescribes the detailed procedure for such manual submissions to the AAR and AAAR.
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