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APPEAL AGAINST THE ORDER OF THE ADVANCE RULING AUTHORITY

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..... nce ruling shall be made by an applicant on the common portal in FORM GST ARA-02 and shall be accompanied by a fee of ten thousand rupees, to be deposited by the applicant by internet banking or by using debit or credit cards or NEFT or RTGS and credited to the Electronic Cash Ledger. The amount of fees shall be debited from the Electronic Cash Ledger. 6.3. In order to make the payment of fee for .....

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..... er specified in Rule 26 of the CGST Rules, 2017 i.e., Digital Signature /e-signature. In case of the appeal by the CGST/SGST department, the appeal will be signed by an officer authorised in writing by the concerned officer or jurisdictional officer. 6.6. The appeal is required to be filed within thirty days from the date on which the advance ruling is communicated to the concerned officer, the j .....

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