Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling.

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.

1. 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.).
2. 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.
3. 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).
4. Jurisdiction for Filing:
   • Applications and appeals must be filed with the State Advance Ruling Authority or State Appellate Authority, respectively.
5. 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