TMI BlogAdvance Ruling Application Requires Rs. 5000 Fee Under SGST and CGST Acts as per Section 97(1) and Rule 104.Advance Ruling Application - deposit of fees - it is mandatory as per section 97(1) read with Rule 104 of the CGST/ MGST Act to pay applicable fee of ₹ 5000/- each under SGST and CGST Act to be deposited in the manner as provided under Section 49 of the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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