APPEAL AGAINST THE ORDER OF THE ADVANCE RULING AUTHORITY - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

6. APPEAL AGAINST THE ORDER OF THE ADVANCE RULING AUTHORITY 6.1. The applicant, if aggrieved with the finding of the Advance Ruling Authority (AAR), can file an appeal with the Appellate Authority for Advance Ruling (AAAR). 6.2. An appeal against the advance ruling 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 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. 6.3. In order to make the payment of fee for filing an application for Advance Ruling on the common portal, the applicant has to fill his details using Generate User ID for Advance Ruling under User Services . On the basis of the ID generated, the applicant can make the payment of the fee of Rs. 5,000/- each under the CGST and the respective SGST Act and attach print of the challan and file the application with the Authority for Advance Ruling. 6.4. If the designated officer or the jurisdictional officer of CGST/SGST does not agree with the finding of AAR, he can also file an appeal with AAAR in FORM GST ARA-03. No fee shall be payable by the said officer for filing the appeal. 6.5. The appeal by the applicant, the verification contained therein and all the relevant documents accompanying such appeal shall be signed in the manner specified in Rule 26 of the CGST Rules, 2017 i.e., Digital Signature /e-signature. In case of the appeal by the CGST/SGST department, the appeal will be signed by an officer authorised in writing by the concerned officer or jurisdictional officer. 6.6. The appeal is required to be filed within thirty days from the date on which the advance ruling is communicated to the concerned officer, the jurisdictional officer or the applicant. 6.7. The Appellate Authority must pass an order after hearing the parties to the appeal within a period of ninety days of filing of an appeal. If members of AAAR differ on any point referred to in appeal, it shall be deemed that no advance ruling is issued in respect of the question under appeal. 6.8. Graphical Representation