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GST - Highlights / Catch Notes

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Advance Ruling Application - deposit of fees - it is mandatory ...


Advance Ruling Application Requires Rs. 5000 Fee Under SGST and CGST Acts as per Section 97(1) and Rule 104.

April 13, 2019

Case Laws     GST     AAR

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.

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