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

4. Form and manner of appeal to the Appellate Authority for Advance Ruling (1) An appeal against the advance ruling issued under sub-section (6) of section 98 of the Act shall be made by an applicant on the common portal in FORM GST ARA-2 and shall be accompanied by a fee of ten thousand rupees, to be deposited in the manner specified in section 49 of the Act: (2) An appeal against the advance ruling issued under sub-section (6) of section 98 of the Act shall be made by the concerned officer or the jurisdictional officer referred to in section 100 on the common portal in FORM GST ARA-3 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 relevant documents accompanying such appeal shall be signed, - (a) in case of concerned officer or jurisdictional officer, by an officer authorized in writing by such officer; and (b) in the case of an applicant, in the manner specified in rule Registration.19.