https://www.taxtmi.com/article/detailed?id=7878 The Regulations define the scope of advance ruling applications (classification, notifications, time/value of supply, input tax credit, tax liability, registration, and supply determination) and set filing formalities (Form GST ARA 01 or manual filing, quadruplicate hard copies, verification, fee, and electronic/email submission). They detail scrutiny and defect rectification, registration and serial allotment, forwarding to concerned officers, scheduling and conduct of hearings including representation and proof of authorization, issuance of show cause notices before rejection, pronouncement and signature/dissent procedures, reference to Appellate Authority where members differ, modes of service, custody and preservation of records, and discretionary publication of rulings. en-us Sat, 10 Feb 2018 07:38:55 +0530 Sat, 10 Feb 2018 07:38:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7878 The Regulations define the scope of advance ruling applications (classification, notifications, time/value of supply, input tax credit, tax liability, registration, and supply determination) and set filing formalities (Form GST ARA 01 or manual filing, quadruplicate hard copies, verification, fee, and electronic/email submission). They detail scrutiny and defect rectification, registration and serial allotment, forwarding to concerned officers, scheduling and conduct of hearings including representation and proof of authorization, issuance of show cause notices before rejection, pronouncement and signature/dissent procedures, reference to Appellate Authority where members differ, modes of service, custody and preservation of records, and discretionary publication of rulings. Articles Goods and Services Tax - GST Sat, 10 Feb 2018 07:38:55 +0530 https://www.taxtmi.com/article/detailed?id=7878