Advance Rulings Rules under CGST Rules 2017

 

1. Qual­i­fi­ca­tion and appoint­ment of mem­bers of the Author­i­ty for Advance Rul­ing.- The Cen­tral Gov­ern­ment and the State Gov­ern­ment shall appoint offi­cer of the rank of Joint Com­mis­sion­er as mem­ber of the Author­i­ty for Advance
2. Form and man­ner of appli­ca­tion to the Author­i­ty for Advance Rul­ing.- (1) An appli­ca­tion for obtain­ing an advance rul­ing under sub-sec­tion (1) of sec­tion 97 shall be made on the com­mon por­tal in FORM GST ARA-01 and shall be accom­pa­nied by a fee of five thou­sand rupees, to be deposit­ed in the man­ner spec­i­fied in section

(2) The appli­ca­tion referred to in sub-rule (1), the ver­i­fi­ca­tion con­tained there­in and all the rel­e­vant doc­u­ments accom­pa­ny­ing such appli­ca­tion shall be signed in the man­ner spec­i­fied in rule 26.

3. Cer­ti­fi­ca­tion of copies of advance rul­ings pro­nounced by the Author­i­ty.- A copy of the advance rul­ing shall be cer­ti­fied to be a true copy of its orig­i­nal by any mem­ber of the Author­i­ty for Advance Ruling.
4. Form and man­ner of appeal to the Appel­late Author­i­ty for Advance Rul­ing.- (1) An appeal against the advance rul­ing issued under sub-sec­tion (6) of sec­tion 98 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 in the man­ner spec­i­fied in section

• An appeal against the advance rul­ing issued under sub-sec­tion (6) of sec­tion 98 shall be made by the con­cerned offi­cer or the juris­dic­tion­al offi­cer referred to in sec­tion 100 on the com­mon por­tal in FORM GST ARA-03 and no fee shall be payable by the said offi­cer for fil­ing the
• The appeal referred to in sub-rule (1) or sub-rule (2), 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 rule

 

5. Cer­ti­fi­ca­tion of copies of the advance rul­ings pro­nounced by the Appel­late Author­i­ty. — A copy of the advance rul­ing pro­nounced by the Appel­late Author­i­ty for Advance Rul­ing and duly signed by the Mem­bers shall be sent to- 
   • the appli­cant and the appellant;
   • the con­cerned offi­cer of cen­tral tax and State or Union ter­ri­to­ry tax;
   • the juris­dic­tion­al offi­cer of cen­tral tax and State or Union ter­ri­to­ry tax; and
   • the Author­i­ty,

 

in accor­dance with the pro­vi­sions of sub-sec­tion (4) of sec­tion 101 of the Act.