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    <title>Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling – reg.</title>
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    <description>Manual filing of Advance Ruling applications and appeals is permitted where portal forms are unavailable under rule 107A; advance ruling applications must be filed in quadruplicate in FORM GST ARA-01, state the question sought, and be accompanied by an online fee paid via a temporary portal user ID and printed challan. Appeals use FORM GST ARA-02 (applicants) or FORM GST ARA-03 (officers, no fee) in quadruplicate; signatures and authorised signatories are specified by taxpayer category, all documents must be self-attested, and filings go to the jurisdictional State Authority or State Appellate Authority.</description>
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    <pubDate>Thu, 11 Jan 2018 00:00:00 +0530</pubDate>
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      <description>Manual filing of Advance Ruling applications and appeals is permitted where portal forms are unavailable under rule 107A; advance ruling applications must be filed in quadruplicate in FORM GST ARA-01, state the question sought, and be accompanied by an online fee paid via a temporary portal user ID and printed challan. Appeals use FORM GST ARA-02 (applicants) or FORM GST ARA-03 (officers, no fee) in quadruplicate; signatures and authorised signatories are specified by taxpayer category, all documents must be self-attested, and filings go to the jurisdictional State Authority or State Appellate Authority.</description>
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