CBEC clarifies about ADVANCE RULING under GST vide Circular no. 25/25/2017

CBEC clarifies about ADVANCE RULING under GST vide Circular no. 25/25/2017

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling.

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Circular No. 25/25/2017-GST

F. No. 275/22/2017-CX.8A

Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing

New Delhi, dated 21st December, 2017

To, Principal Chief Commissioners/Chief Commissioners/PrincipalCommissioners/Commissioner of Central Tax (All) Principal Director Generals/Director Generals (All) Sub: Manual filing of applications for Advance Ruling and appeals before AppellateAuthority for Advance Ruling - reg As per rules 104 and 106 of the CGST Rules, 2017 (hereinafter referred to as theCGST Rules) the application for obtaining an advance ruling and filing an appeal againstan advance ruling shall be made by the applicant on the common portal. However, due to theunavailability of the requisite forms on the common portal, a new rule 107A has been inserted vide notification No. 55/2017-Central Tax, dated 15.11.2017, which states that in respect ofany process or procedure prescribed in Chapter XII, any reference to electronic filing of anapplication, intimation, reply, declaration, statement or electronic issuance of a notice, orderor certificate on the common portal shall, in respect of that process or procedure, include themanual filing of the said application, intimation, reply, declaration, statement or issuance ofthe said notice, order or certificate in such Forms as appended to the CGST Rules. 2. Therefore, in exercise of the powers conferred by sub-section (1) of section 168 of theCentral Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act) on therecommendations of the Council and for the purpose of ensuring uniformity in the processingof such manual applications till the advance ruling module is made available on the commonportal, the following conditions and procedure are prescribed for the manual filing andprocessing of the applications.

Form and Manner of Application to the Authority for Advance Ruling

3. An application for obtaining an advance ruling under sub-section (1) of section 97 ofthe CGST Act and the rules made thereunder, shall be made in quadruplicate, in FORM GSTARA-01. The application shall clearly state the question on which the advance ruling issought. The application shall be accompanied by a fee of five thousand rupees which is to be deposited online by the applicant, in the manner specified under section 49 of the CGST Act.It is reiterated that though the application shall be filed manually till the advance rulingmodule is made available on the common portal, the fee is required to be deposited online interms of section 49 of the CGST Act. 4. In order to make the payment of fee for filing an application for Advance Ruling on thecommon portal, the applicant has to fill his details using Generate User ID for AdvanceRuling under User Services. After entering the email id and mobile number, a One TimePassword (OTP) shall be sent to the email id. Upon submission of OTP, Systems shall generate a temporary ID and send it to the declared email and mobile number of the applicant.On the basis of this ID, the applicant can make the payment of the fee of Rs. 5,000/- eachunder the CGST and the respective SGST Act. The applicant is then required to downloadand take a print of the challan and file the application with the Authority for Advance Ruling. 5. The application, the verification contained therein and all the relevant documentsaccompanying such application shall be signed

(a)in the case of an individual, by the individual himself or where he is absent fromIndia, by some other person duly authorised by him in this behalf, and where theindividual is mentally incapacitated from attending to his affairs, by his guardian or byany other person competent to act on his behalf;

(b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absentfrom India or is mentally incapacitated from attending to his affairs, by any other adultmember of such family or by the authorised signatory of such Karta;

(c) in the case of a company, by the Chief Executive Officer or the authorisedsignatory thereof;

(d) in the case of a Government or any Governmental agency or local authority, by anofficer authorised in this behalf;

(e) in the case of a firm, by any partner thereof, not being a minor or the authorisedsignatory thereof;

(f) in the case of any other association, by any member of the association or persons orthe authorised signatory thereof;

(g) in the case of a trust, by the trustee or any trustee or the authorised signatorythereof; or

(h) in the case of any other person, by some person competent to act on his behalf, orby a person authorised in accordance with the provisions of section 48 of the CGSTAct.

Form and Manner of Appeal to the Appellate Authority for Advance Ruling

6. An appeal against the advance ruling issued under sub-section (6) of section 98 of theCGST Act and the rules made thereunder shall be made by an applicant in quadruplicate, inFORM GST ARA-02 and shall be accompanied by a fee of ten thousand rupees to bedeposited online, in the manner specified in section 49 of the CGST Act. It is reiterated that though the application shall be filed manually till the advance ruling module is madeavailable on the common portal, the fee is required to be deposited online in terms of section49 of the CGST Act. The payment of fee shall be made as detailed in para 4 above. 7. An appeal made by the concerned officer or the jurisdictional officer referred to insection 100 of the CGST Act and the rules made thereunder shall be filed in quadruplicate, inFORM GST ARA-03 and no fee shall be payable by the said officer for filing the appeal. Asper section 100 (2) of the CGST Act, the appeal shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to theapplicant or the concerned officer or the jurisdictional officer, as the case maybe. 8. The appeal, the verification contained therein and all the relevant documentsaccompanying such appeal shall be signed

(a)in the case of the concerned officer or jurisdictional officer, by an officerauthorised in writing by such officer; and

(b) in the case of an applicant, in the manner specified in Para 5 above.

9. The application for advance ruling or the appeal before the Appellate Authority shallbe filed in the jurisdictional office of the respective State Authority for Advance Ruling or theState Appellate Authority for Advance Ruling respectively. 10. If the space provided for answering any item in the Forms is found to be insufficient,separate sheets may be used. Further, the application, the verification appended thereto, theAnnexures to the application and the statements and documents accompanying the Annexuresmust be self-attested. 11. It is requested that suitable trade notices may be issued to publicize the contents ofthis circular. 12. Difficulty, if any, in implementation of this Circular may please be brought to thenotice of the Board. 13. Hindi version would follow.

(Upender Gupta)

Commissioner (GST)

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