Rule 104 CGST Rules 2017
Summary of Rule 104 CGST Rules 2017
( Rule 104 CGST Rules 2017 explains Form and manner of application to the Authority for Advance Ruling and is covered in Chapter XII – Advance Ruling : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)
[ Refer Note -1 also ]
Rule 104 CGST Rules 2017
Form and manner of application to the Authority for Advance Ruling
104. (1) An application 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 five thousand 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 the relevant documents accompanying such application shall be signed in the manner specified in rule 26.
Note
1 Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling vide Circular No 25/25/2017 GST dated 21st December, 2017
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