The Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Rules, 2017
Chapter-XII Advance Ruling
Rule 104: 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.
References
Enforcement:
Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 663(E) dated 28.06.2017].
Circulars:
c1. Form and Manner of Application to the Authority for Advance Ruling and Appeal to the Appellate Authority for Advance Ruling, refer Circular No. 25/25/2017-GST dated 21.12.2017.