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    <title>Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling.</title>
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    <description>Manual filing of advance ruling applications and appeals is allowed while the portal module is unavailable; applications must be filed in quadruplicate in Form GST ARA-01 with the prescribed fee paid online via a temporary portal ID, signed by specified persons or authorised signatories, and submitted to the jurisdictional Authority. Appeals must be in quadruplicate in Form GST ARA-02 with online fee payment, while officer appeals use Form GST ARA-03 without fee; all documents and annexures must be self-attested and additional sheets may be used if needed.</description>
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    <pubDate>Fri, 22 Dec 2017 00:00:00 +0530</pubDate>
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      <description>Manual filing of advance ruling applications and appeals is allowed while the portal module is unavailable; applications must be filed in quadruplicate in Form GST ARA-01 with the prescribed fee paid online via a temporary portal ID, signed by specified persons or authorised signatories, and submitted to the jurisdictional Authority. Appeals must be in quadruplicate in Form GST ARA-02 with online fee payment, while officer appeals use Form GST ARA-03 without fee; all documents and annexures must be self-attested and additional sheets may be used if needed.</description>
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      <pubDate>Fri, 22 Dec 2017 00:00:00 +0530</pubDate>
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