https://www.taxtmi.com/circulars?id=69426 Manual filing is permitted where portal forms are unavailable: advance ruling applications must be filed in quadruplicate in FORM GST ARA-01, state the question, be accompanied by an online fee paid using a temporary portal ID generated via OTP and filed with the printed challan. Appeals use FORM GST ARA-02 (applicants) or FORM GST ARA-03 (officer appeals; no fee), follow the same signature and attestation rules, and must be filed at the jurisdictional State Authority or State Appellate Authority for Advance Ruling. en-us Tue, 09 Jan 2018 00:00:00 +0530 Mon, 16 Mar 2026 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69426 Manual filing is permitted where portal forms are unavailable: advance ruling applications must be filed in quadruplicate in FORM GST ARA-01, state the question, be accompanied by an online fee paid using a temporary portal ID generated via OTP and filed with the printed challan. Appeals use FORM GST ARA-02 (applicants) or FORM GST ARA-03 (officer appeals; no fee), follow the same signature and attestation rules, and must be filed at the jurisdictional State Authority or State Appellate Authority for Advance Ruling. Circulars GST - States Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69426