web analytics

According to Rule 106 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  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,-
    1. in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and
    2. in the case of an applicant, in the manner specified in rule 26.
  1. GST Acts and Rules
  2. Central Goods and Services Tax (CGST) Rules, 2017
Ask Download

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 7 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
Jail