Rule 106 CGST Rules 2017 : Form and manner of appeal to the Appellate Authority for Advance Ruling

By | July 13, 2017
(Last Updated On: July 6, 2018)

 Rule 106 CGST Rules 2017

Summary of Rule 106 CGST Rules 2017

( Rule 106 CGST Rules 2017 explains Form and manner of appeal to the Appellate Authority for Advance Ruling and is covered in Chapter XII  – Advance Ruling   : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)

[ Refer Note -1 also ]

 Rule 106 CGST Rules 2017

Form and manner of appeal to the Appellate Authority for Advance Ruling

106. (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

1 Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling vide Circular No 25/25/2017 GST dated 21st December, 2017

 Rule 106 CGST Rules 2017

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