Article 2 - Form and manner of application to the Authority for Advance Ruling - GST - Advance Ruling - Draft Rules - 19-4-2017

2. Form and manner of application to the Authority for Advance Ruling (1) An application for obtaining an advance ruling under sub-section (1) of section 97 of the Act shall be made on the common portal in FORM GST ARA-1 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49 of the Act. (2) The application referred to in sub-rule (1), the verification contained therein and all relevant documents accompanying such application shall be signed in the manner specified in rule Registration.19.