Provisions under Rule 104 of CGST Rules, 2017 relating to “Form and Manner of Application to the Authority for Advance Ruling (AAR)”:
CGST Rule 104: Form and Manner of Application to the Authority for Advance Ruling (Chapter XII: Advance Ruling) [*1]
(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.
Notes (History of Amendments in Bare Text):
1. CGST Rule 104 introduced vide Notification 10/2017, effective 01/07/2017.
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