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    <title>Form and manner of appeal to the Appellate Authority for Advance Ruling</title>
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    <description>Appeals against advance rulings must be filed on the common portal in the prescribed electronic form: applicants use FORM GST ARA-02 and must pay the prescribed filing fee, while concerned or jurisdictional officers use FORM GST ARA-03 and pay no fee. All appeals, verifications and supporting documents must be signed - officers&#039; appeals by an officer authorised in writing, and applicants&#039; appeals in the manner prescribed by the relevant procedural rule.</description>
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      <description>Appeals against advance rulings must be filed on the common portal in the prescribed electronic form: applicants use FORM GST ARA-02 and must pay the prescribed filing fee, while concerned or jurisdictional officers use FORM GST ARA-03 and pay no fee. All appeals, verifications and supporting documents must be signed - officers&#039; appeals by an officer authorised in writing, and applicants&#039; appeals in the manner prescribed by the relevant procedural rule.</description>
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