How to Apply to advance Ruling Authority of GST

Rule-104 of CGST Rules 2017

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.