9911796707
TMI BlogApplication for advance ruling [Section 97]X X X X Extracts X X X X X X X X Extracts X X X X ..... tions on which advance ruling is sought The question on which the advance ruling is sought shall be in respect of any of following [ section 97(2) of CGST Act] Classification of any goods or services or both ; The classification of Goods or Service is the fundamental premise for levying of GST. The other statutory provisions are triggered on the basis of the prime element as goods or service being decided at first place. Further, the correct HSN or SAC needs to be determined. Applicability of a notification issued under the provisions of CGST Act ; Notifications cover the taxability, rate of taxes, exemptions or even procedures to be followed in GST. For instance, the refund procedures and eligibiliti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the registration requirement. Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. It is to check the applicability of provisions and whether the activity carried by the applicants tantamount to supply under the meaning of GST Act. Appeal to appellate authority by aggrieved person against the order of Authority of advance ruling Section 100(1) of the CGST Act, 2017 provides that concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced by the AAR, may appeal to the Appellate Authority. Thus, it can be seen that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules. Ref: Circular No. 25/25/2017-GST dated 21.12.2017 regarding Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling To sum up above (i) An applicant who seeks an advance ruling shall make an application online in the prescribed FORM GST ARA-01 together with a fee of ₹ 5000/-stating the question on which such a ruling is sought. Similarly, an applicant who seeks to file an appeal before the AAAR shall apply online in FORM GST ARA-02 together with a fee of ₹ 10000/-. (ii) The said fee of ₹ 5000/- or &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion on the common portal, Rule 107A was introduced to allow manual filing of the same. Accordingly, Circular No. 25/25/2017-GST dated 21.12.2017 was issued detailing the procedures for manual filing of an application for advance ruling till such time the advance ruling module is made available on the common portal. An application for advance ruling, or appeal thereon to be filed by the applicant, the concerned officer or the jurisdictional officer shall be filed in quadruplicate. It is to be noted that though the application shall be filed manually, the fee is required to be deposited online in terms of section 49 of the CGST Act. The Applicant is required to download and take a print of the challan and file the application duly si ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
