Rule 104 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Form and Manner of Application to the Authority for Advance Ruling (AAR)
Provisions under Rule 104 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Form and Manner of Application to the Authority for Advance Ruling (AAR)”, are as under:
CGST Rule 104: Form and Manner of Application to the Authority for Advance Ruling (Chapter-XII: 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 49.
(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.
Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 9 Oct. 2018) shared by CBIC (i.e. as notified/ amended upto 9 Oct. 2018 by the CBIC). For detailed/ official information and/or subsequent updates, please refer relevant Notifications.
It may be noted that Rules 27 to 138 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC (CBEC) vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017 (or as may be specified in respective Rules).