Circular No.: 25/25/2017-GST
Date of Circular: 21st December 2017
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 49: Payment of tax, interest, penalty and fee
- Section 97: Advance Ruling application
- Section 98(6): Issuance of advance ruling
- Section 100: Appeal against advance ruling
- Section 168(1): Power to issue instructions
- CGST Rules, 2017:
- Rules 104, 106: Filing and procedure for Advance Ruling
- Rule 107A: Manual filing allowed where electronic filing is unavailable
Summary of Circular:
This circular prescribes the manual filing procedure for applications and appeals related to Advance Rulings, owing to the unavailability of the online module.
- Manual Application for Advance Ruling (AR):
- Application under Section 97(1) is to be filed in quadruplicate in FORM GST ARA-01.
- Fee: ₹5,000/-, to be paid online under CGST and SGST via the GST portal.
- Applicant must first generate a temporary user ID on the portal using OTP.
- Applications must be self-attested and signed as per applicant’s legal entity type (individual, HUF, firm, company, etc.).
- Manual Appeal to Appellate Authority (AAAR):
- Applicant’s appeal under Section 100 to be filed in FORM GST ARA-02, with ₹10,000 fee (online payment only).
- Government officer’s appeal under Section 100(2) to be filed in FORM GST ARA-03, with no fee required.
- Signatures & Attestation:
- Forms and annexures must be self-attested and signed by appropriate authorized persons based on the nature of applicant (as per Para 5).
- Jurisdiction for Filing:
- Applications and appeals must be filed with the State Advance Ruling Authority or State Appellate Authority, respectively.
- Administrative Notes:
- Use additional sheets if space is insufficient.
- Verification, annexures, and supporting documents must be self-attested.
Source: Circular No.: 25/25/2017-GST
