How to Appeal to GST Advance Ruling authority

Rule- 106 of CGST Rules 2017

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 26.