Manual filing of applications for Advance Ruling and appeals before Appellate
Authority for Advance Ruling
High level references of the Circular (for easy references) -
1- An application for obtaining an advance ruling under sub-section (1) of section 97 of the CGST Act and the rules made there under, shall be made in quadruplicate, in FORM GST ARA-01
2- The application shall clearly state the question on which the advance ruling is sought. 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 ruling module is made available on the common portal, the fee is required to be deposited online in terms of section 49 of the CGST Act
3- Verification process has been detailed out while making such application for Advance rulings,
4- The application for advance ruling or the appeal before the Appellate Authority shall be filed in the jurisdictional office of the respective State Authority for Advance Ruling or the State Appellate Authority for Advance Ruling respectively.
For reading full text of the circular please refer - http://www.cbec.gov.in/resources//htdocs-cbec/gst/circularno-25-cgst.pdf
High level references of the Circular (for easy references) -
1- An application for obtaining an advance ruling under sub-section (1) of section 97 of the CGST Act and the rules made there under, shall be made in quadruplicate, in FORM GST ARA-01
2- The application shall clearly state the question on which the advance ruling is sought. 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 ruling module is made available on the common portal, the fee is required to be deposited online in terms of section 49 of the CGST Act
3- Verification process has been detailed out while making such application for Advance rulings,
4- The application for advance ruling or the appeal before the Appellate Authority shall be filed in the jurisdictional office of the respective State Authority for Advance Ruling or the State Appellate Authority for Advance Ruling respectively.
For reading full text of the circular please refer - http://www.cbec.gov.in/resources//htdocs-cbec/gst/circularno-25-cgst.pdf
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