CGST Rule 106: Form and Manner of Appeal to the AAAR

Provisions under Rule 106 of CGST Rules, 2017 relating to “Form and Manner of Appeal to the Appellate Authority for Advance Ruling (AAAR)”:

CGST Rule 106: Form and Manner of Appeal to the Appellate Authority for Advance Ruling (Chapter XII: Advance Ruling) [*1]

(1) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by an applicant on the common portal in FORM GST ARA 02 and shall be accompanied by a fee of ten thousand rupees to be deposited in the manner specified in section 49.

(2) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by the concerned officer or the jurisdictional officer referred to in section 100 on the common portal in FORM GST ARA 03 and no fee shall be payable by the said officer for filing the appeal.

(3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all the relevant documents accompanying such appeal shall be signed, –

(a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and

(b) in the case of an applicant, in the manner specified in rule 26.

Notes (History of Amendments in Bare Text):

1. CGST Rule 106 introduced vide Notification 10/2017, effective 01/07/2017.