Rule 106 CGST Rules 2017

Summary of Rule 106 CGST Rules 2017

( Rule 106 CGST Rules 2017 explains Form and manner of appeal to the Appellate 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 106 CGST Rules 2017

Form and manner of appeal to the Appellate Authority for Advance Ruling

106. (1) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by an applicant on the common portal in FORM GST ARA-02 and shall be accompanied by a fee of ten thousand rupees to be deposited in the manner specified in section 49.

(2) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by the concerned officer or the jurisdictional officer referred to in section 100 on the common portal in FORM GST ARA-03 and no fee shall be payable by the said officer for filing the appeal.

(3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all the relevant documents accompanying such appeal shall be signed,—

Notes

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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