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TMI BlogManual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance RulingX X X X Extracts X X X X X X X X Extracts X X X X ..... ervices Rules, 2017 (hereinafter referred to as the KGST Rules ) the application for obtaining an advance ruling and filing an appeal against an advance ruling shall be made by the applicant on the common portal. However, due to the unavailability of the requisite forms on the common portal, a new rule 107A has been inserted vide notification (4-J/2017) No.FD 47 CSL 2017, dated 03.01.2018, 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion for Advance Ruling on the common portal, the applicant has to fill his details using Generate User ID for Advance Ruling under User Services . After entering the email id and mobile number, a One Time Password (OTP) shall be sent to the email id. Upon 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 KGST Act and the CGST 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 do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority for Advance Ruling 6. An appeal against the advance ruling issued under sub-section (6) of section 98 of the KGST Act and the rules made thereunder shall be made by an applicant in quadruplicate, in FORM GST ARA-02 and shall be accompanied by a fee of ten thousand rupees to be deposited online, in the manner specified in section 49 of the KGST Act. It 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 KGST 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 refe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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