GST Acts and Rules
Central Goods and Services Tax (CGST) Rules, 2017

Rule 104 GST - Form and manner of application to the Authority for Advance Ruling

Last updated at Dec. 16, 2024 by

According to Rule 104 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  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

  2. (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.
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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.