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