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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 until portal functionality is available; applications must be filed in quadruplicate in FORM GST ARA-01 and appeals in FORM GST ARA-02 (officer appeals in FORM GST ARA-03) with the prescribed fee deposited online via a generated temporary user ID and printed challan. Detailed signatory rules apply by entity type; filings and annexures must be self attested, additional sheets may be used where space is insufficient, and submissions must be made to the jurisdictional State Authority or State Appellate Authority for Advance Ruling.</description>
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    <pubDate>Wed, 07 Feb 2018 00:00:00 +0530</pubDate>
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