https://www.taxtmi.com/forum/issue?id=120841 An application for Advance Ruling under the GST framework is required to be filed electronically in Form GST ARA-01 on the common GST portal, together with payment of the prescribed fee. On such filing, the application is transmitted to the concerned Authority for Advance Ruling for processing, and no separate statutory requirement mandates a second physical filing of the same application. As a matter of administrative practice, however, the Authority may call for a physical set of the application, annexures, supporting documents, and proof of fee payment to avoid procedural delay. en-us Mon, 30 Mar 2026 14:50:35 +0530 Tue, 31 Mar 2026 12:20:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120841 An application for Advance Ruling under the GST framework is required to be filed electronically in Form GST ARA-01 on the common GST portal, together with payment of the prescribed fee. On such filing, the application is transmitted to the concerned Authority for Advance Ruling for processing, and no separate statutory requirement mandates a second physical filing of the same application. As a matter of administrative practice, however, the Authority may call for a physical set of the application, annexures, supporting documents, and proof of fee payment to avoid procedural delay. Discussion-Forum GST Mon, 30 Mar 2026 14:50:35 +0530 https://www.taxtmi.com/forum/issue?id=120841