PROCEDURE FOR OBTAINING ADVANCE RULING - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

4. PROCEDURE FOR OBTAINING ADVANCE RULING 4.1. The applicant desirous of obtaining advance ruling should make application to AAR in FORM GST ARA-01 prescribed in Rule 104 of the CGST Rules, 2017. The application shall be accompanied by a fee of five thousand rupees, to be deposited by the applicant by internet banking or by using debit or credit cards or NEFT or RTGS and credited to the Electronic Cash Ledger. The amount of fees shall be debited from the Electronic Cash Ledger. 4.2. The application, the verification contained therein and all the relevant documents accompanying such application shall be digitally signed or should bear e-signature, as provided under Rule 26 of the CGST Act, 2017.