MANUAL FILING OF APPLICATIONS BEFORE AAR & AAAR - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

7. MANUAL FILING OF APPLICATIONS BEFORE AAR AAAR 7.1. As per Rules 104 and 106 of the CGST Rules, 2017, the application for obtaining an advance ruling and filing an appeal against an advance ruling has to be made by the applicant on the common portal. 7.2. However, due to the unavailability of the requisite forms on the common portal, a new rule 107A was inserted vide Notification No. 55/2017-Central Tax, dated 15.11.2017 in the CGST Rules, 2017, which allowed manual filing of the said application, intimation, reply, declaration, statement or issuance of the notice, order or certificate in such Forms as appended to the CGST Rules, 2017. 7.3. Circular No. 25/25/2017-GST dated 21.12.2017 has been issued in this regard, prescribing the detailed procedure for manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling.