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TMI BlogManual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling.X X X X Extracts X X X X X X X X Extracts X X X X ..... equisite forms on the common portal, a new rule 107A has been inserted vide Government notification, Finance Department, (GHN-127)GSTR-2017(14)-TH DT.15/11/2017, No. 55/2017-State Tax, which states that in respect of any process or procedure prescribed in Chapter XII, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include the manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to the GGST Rules. 2. Therefore, in exercise of the powers conferred by sub-section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submission of OTP, Systems shall generate a temporary ID and send it to the declared email and mobile number of the applicant. On the basis of this ID, the applicant can make the payment of the fee of ₹ 5,000/- each under the CGST and the respective SGST Act. The applicant is then required to download and take a print of the challan and file the application with the Authority for Advance Ruling. 5. The application, the verification contained therein and all the relevant documents accompanying such application shall be signed- (a) in the case of an individual, by the individual himself or where he is absent from India, by some other person duly authorised by him in this behalf, and where the individual is mentally incapacitated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is reiterated that though the application shall be filed manually till the advance ruling module is made available on the common portal, the fee is required to be deposited online in terms of section 49 of the GGST Act. The payment of fee shall be made as detailed in para 4 above. 7. An appeal made by the concerned officer or the jurisdictional officer referred to in section 100 of the GGST Act and the rules made thereunder shall be filed in quadruplicate, in FORM GST ARA-03 and no fee shall be payable by the said officer for filing the appeal. As per section 100 (2) of the GGST Act, the appeal shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the applican ..... X X X X Extracts X X X X X X X X Extracts X X X X
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