Procedure for filing to Advance Ruling Authority [Section 98] - GST Ready Reckoner - GST

Procedure for filing to Advance Ruling Authority Procedure for filing to Advance Ruling Authority [ Section 98 ] Call the relevant records record for examination of application On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to furnish the relevant records. Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the said concerned officers Acceptance or Rejection of application after examination and give opportunity of hearing The Authority may, after examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorized representative, by order, either admit or reject the application: Exception The Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act: No application shall be rejected under this sub-section unless an opportunity of hearing has been given to the applicant: In case application is rejected, the reasons for such rejection shall be specified in the order. Reference to appellate authority subject to difference in matter of question A copy of every order of application accepted or rejected shall be sent to the applicant and to the concerned officer. Where an application is admitted. the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority and after providing an opportunity of being heard to the applicant or his authorized representative as well as to the concerned officer or his authorised representative, pronounce its advance ruling on the question specified in the application. If the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question. Time limit for pronouncement of Advance ruling The Authority shall pronounce its advance ruling in writing within ninety days from the date of receipt of application. Copies sent back after Pronouncement A copy of the advance ruling pronounced by the Authority duly signed by the members and certified in such manner as may be prescribed shall be sent to the applicant, the concerned officer and the jurisdictional officer after such pronouncement. Valid Certification of copies [ Rule 105 ] A copy of the advance ruling shall be certified to be a true copy of its original by any member of the Authority for Advance Ruling. Procedure of appeal against Advance ruling pronounced by the Authority of Advance Ruling [ Rule 106 ] An appeal against the advance ruling pronounced by the authority of advance ruling (AAR) under section 98(6) 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. An appeal against the advance ruling issued by the authority of advance ruling (AAR) under section 98(6) shall be made by the concerned officer or the jurisdictional officer referred to in section 100 on the common portal in FORM GST ARA-0 3 and no fee shall be payable by the said officer for filing the appeal.