Rule 106 of CGST Rules -Form and manner of appeal to the Appellate Authority for Advance Ruling

Rule 106 of CGST Rules -Form and manner of appeal to the Appellate Authority for Advance Ruling

(updated as on 15.11.2017)

(1) An appeal against the advance ruling issued under sub-section (6) of section 98 shall bemade by an applicant on the common portal in FORM GST ARA-02 and shall beaccompanied by a fee of ten thousand rupees to be deposited in the manner specified insection 49. (2) An appeal against the advance ruling issued under sub-section (6) of section 98 shall bemade by the concerned officer or the jurisdictional officer referred to in section 100 on thecommon portal in FORM GST ARA-03 and no fee shall be payable by the said officer forfiling the appeal. (3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained thereinand all the relevant documents accompanying 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 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