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,—
| (a) | in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and | |
| (b) | in the case of an applicant, in the manner specified in rule 26. |
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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