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Page 1 1 Chapter – Advance Ruling 1. Qualification and appointment of members of the Authority for Advance Ruling The Central Government and the State Government shall appoint an officer in the rank of Joint Commissioner as member of the Authority for Advance Ruling. 2. Form and manner of application to the Authority for Advance Ruling (1) An application for obtaining an advance ruling under sub-section (1) of section 97 of the Act shall be made on the common portal in FORM GST ARA-1 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49 of the Act. (2) The application referred to in sub-rule (1), the verification contained therein and all relevant documents accompanying such application shall be signed in the manner specified in rule Registration.19. 3. Certification of copies of the advance rulings pronounced by the Authority A copy of the advanced ruling shall be certified to be a true copy of its original by any member of the Authority for Advance Ruling. 4. Form and manner of appeal to the Appellate Authority for Advance Ruling (1) An appeal against the advance ruling issued under sub-section (6) of section 98 of the Act shall be made by an applicant on the common portal in FORM GST ARA-2 and shall be accompanied by a fee of ten thousand rupees, to be deposited in the manner specified in section 49 of the Act: (2) An appeal against the advance ruling issued under sub-section (6) of section 98 of the Act shall be made by the concerned officer or the jurisdictional officer referred to in section 100 on the common portal in FORM GST ARA-3 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 relevant documents accompanying such appeal shall be signed, - (a) in case of concerned officer or jurisdictional officer, by an officer authorized in writing by such officer; and (b) in the case of an applicant, in the manner specified in rule Registration.19. 5. Certification of copies of the advance rulings pronounced by the Authority A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to- (a) the applicant and the appellant; (b) the concerned officer of central tax and State / Union territory tax; (c) the jurisdictional officer of central tax and State / Union territory tax; and (d) the Authority, Page 2 1 Chapter – Advance Ruling 1. Qualification and appointment of members of the Authority for Advance Ruling The Central Government and the State Government shall appoint an officer in the rank of Joint Commissioner as member of the Authority for Advance Ruling. 2. Form and manner of application to the Authority for Advance Ruling (1) An application for obtaining an advance ruling under sub-section (1) of section 97 of the Act shall be made on the common portal in FORM GST ARA-1 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49 of the Act. (2) The application referred to in sub-rule (1), the verification contained therein and all relevant documents accompanying such application shall be signed in the manner specified in rule Registration.19. 3. Certification of copies of the advance rulings pronounced by the Authority A copy of the advanced ruling shall be certified to be a true copy of its original by any member of the Authority for Advance Ruling. 4. Form and manner of appeal to the Appellate Authority for Advance Ruling (1) An appeal against the advance ruling issued under sub-section (6) of section 98 of the Act shall be made by an applicant on the common portal in FORM GST ARA-2 and shall be accompanied by a fee of ten thousand rupees, to be deposited in the manner specified in section 49 of the Act: (2) An appeal against the advance ruling issued under sub-section (6) of section 98 of the Act shall be made by the concerned officer or the jurisdictional officer referred to in section 100 on the common portal in FORM GST ARA-3 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 relevant documents accompanying such appeal shall be signed, - (a) in case of concerned officer or jurisdictional officer, by an officer authorized in writing by such officer; and (b) in the case of an applicant, in the manner specified in rule Registration.19. 5. Certification of copies of the advance rulings pronounced by the Authority A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to- (a) the applicant and the appellant; (b) the concerned officer of central tax and State / Union territory tax; (c) the jurisdictional officer of central tax and State / Union territory tax; and (d) the Authority, 2 in accordance with the provisions of sub-section (4) of section 101 of the Act. *****Read More
FAQs on Advance Ruling Authority Rules - Goods and Services Tax 19.6.2017 - Learn About GST : Updates and Rules
| 1. What is the Advance Ruling Authority in Goods and Services Tax (GST)? |  |
Ans. The Advance Ruling Authority in GST is a statutory body that provides clarity and guidance on the interpretation of GST laws and its applicability to specific transactions. It helps taxpayers in understanding the tax implications of their actions in advance, reducing uncertainty and promoting compliance.
| 2. How does the Advance Ruling Authority function in GST? | |
Ans. The Advance Ruling Authority in GST is responsible for issuing rulings on various matters related to GST, including classification of goods or services, determination of the time and value of supply, eligibility of input tax credit, and applicability of GST on specific transactions. Taxpayers can submit their queries or seek clarification from the Authority, and the rulings provided by them are legally binding for the applicant and the tax authorities.
| 3. What is the significance of Advance Rulings in GST? | |
Ans. Advance rulings play a crucial role in GST as they provide clarity and certainty to taxpayers regarding the tax implications of their actions. It helps in avoiding disputes and litigation, as taxpayers can plan their activities in accordance with the rulings provided by the Advance Ruling Authority. This promotes ease of doing business and fosters a transparent and predictable tax environment.
| 4. Can a taxpayer challenge the ruling given by the Advance Ruling Authority? | |
Ans. Yes, a taxpayer can challenge the ruling given by the Advance Ruling Authority if they are aggrieved by it. They can appeal against the ruling to the Appellate Authority for Advance Ruling (AAAR) within 30 days from the date of the ruling. The AAAR will then examine the case and provide a final decision on the matter.
| 5. How can taxpayers benefit from the Advance Ruling Authority in GST? | |
Ans. Taxpayers can benefit from the Advance Ruling Authority in GST by seeking clarity on the interpretation of GST laws and its applicability to their specific transactions. This helps them in making informed decisions, reducing the risk of non-compliance and penalties. It also provides a mechanism to resolve any doubts or ambiguities in advance, avoiding future disputes and ensuring smooth business operations.
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