January 1, 2018

Form and Manner of Appeal to the Appellate Authority for Advance Ruling

CA. Kapil Mittal

Form and Manner of Appeal to the Appellate Authority for Advance Ruling

An Appeal against advance ruling shall be made by applicant in quadruplicate in FORM GST ARA-02.
An Appeal against advance ruling shall be made by concerned officer or jurisdictional officer in quadruplicate in FORM GST ARA-03.
Fee of Rs. 10,000 to be deposit online and challan of such payment to be filed along with such application. No fee shall be paid in case appeal is made by jurisdictional officer.
Such appeal shall be filled within 30 days from the date of communication of such ruling.

Relevant Text of Circular:

CIRCULAR NO.25/25/2017-GST [F.NO.275/22/2017-CX.8A], DATED 21-12-2017

Form and Manner of Appeal to the Appellate Authority for Advance Ruling

6. An appeal against the advance ruling issued under sub-section (6) of section 98 of the CGST 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 CGST 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 CGST 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 referred to in section 100 of the CGST Act and the rules made thereunder shall be filed in quadruplicate, in FORM GST ARA-03 and no fee shall be payable by the said officer for filing the appeal. As per section 100(2) of the CGST Act, the appeal shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the applicant or the concerned officer or the jurisdictional officer, as the case may be.

8. The appeal, the verification contained therein and all the relevant documents accompanying such appeal shall be signed—

in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and
in the case of an applicant, in the manner specified in Para 5 above.

9. The application for advance ruling or the appeal before the Appellate Authority shall be filed in the jurisdictional office of the respective State Authority for Advance Ruling or the State Appellate Authority for Advance Ruling respectively.

10. If the space provided for answering any item in the Forms is found to be insufficient, separate sheets may be used. Further, the application, the verification appended thereto, the Annexures to the application and the statements and documents accompanying the Annexures must be self-attested.

11. It is requested that suitable trade notices may be issued to publicize the contents of this circular.

12. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Board.

DISCLAIMER: The views expressed are strictly of the author and VJM & Associates LLP. The contents of this article are solely for informational purpose. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon.

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