Advance ruling application requirements: noncompliance with prescribed form and fee heads results in non admission; cure and refile.
An applicant for an Advance Ruling must file FORM GST ARA 01 on the common portal and pay the prescribed fees under the correct central and corresponding state heads; failure to use the prescribed form or to pay the correct fees has led authorities to treat such applications as not admitted and reject them at the threshold, leaving applicants to either seek writ relief or cure defects and refile. (AI Summary)

Tax administration workforce concerns over GST implementation and perceived erosion of departmental roles, expertise, and consultative inclusion.
The piece examines how the shift to GST and reforms such as the move to a self-assessment model transform tax officers' core functions-classification, price-list scrutiny, exemption management and inspection-tracing historical adaptations from tariff-based classification, MODVAT and HSN to Service Tax and negative-list taxation, and emphasising workforce concerns about diminished consultation, erosion of technical expertise and altered administrative responsibilities. (AI Summary)