Rule 104 of CGST Rules -Form and manner of application to the Authority for Advance Ruling

Rule 104 of CGST Rules -Form and manner of application to the Authority for Advance Ruling

(updated as on 15.11.2017)

(1) Anapplication for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of fivethousand rupees, to be deposited in the manner specified in section 49. (2) The application referred to in sub-rule (1), the verification contained therein and all therelevant documents accompanying such application shall be signed in the manner specifiedin rule 26.

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CHAPTER XII

ADVANCE RULING

Chapter XIIof CGST Rules, 2017 consists of five rules relating to ADVANCE RULINGRULES under the GST regime. All this rules are available for your ready reference. Rule 103 :Qualification and appointment of members of the Authority for Advance Ruling Rule 104 :Form and manner of application to the Authority for Advance Ruling Rule 105 :Certification of copies of advance rulings pronounced by the Authority Rule 106 :Form and manner of appeal to the Appellate Authority for Advance Ruling Rule 107 :Certification of copies of the advance rulings pronounced by the AppellateAuthority