CBEC has prescribed the manual filing procedure of applications for Advance Ruling and appeals before Appellate

CBEC has prescribed the manual filing procedure of applications for Advance Ruling and appeals before Appellate

December 27, 2017 Fiscal, Industries, states 0

Central Board of Excise and Customs (CBEC) vide Circular No. 25/25/2017 dated 21st December, 2017 has prescribed the manual filing applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling.

Key points of Circular are:

Form and Manner of Application to the Authority for Advance Ruling:

  1. An application for obtaining an advance ruling shall be made in quadruplicate, in FORM GST ARA-01
  2. The application shall clearly state the question on which the advance ruling is to be sought.
  3. The application shall be accompanied by a fee of Rs. 5,000/- which is to be deposited online by the applicant.
  4. The application shall be filed manually till the advance ruling module is made available on the common portal.
  5. For making payment for filing an application for Advance Ruling, the applicant has to fill the details using “Generate User ID for Advance Ruling” under “User Services” on the common portal. The applicant is required to provide the email id and mobile number , a One Time Password (OTP) shall be sent to the email id. Upon submission of OTP, Systems shall generate a temporary ID and send it to the declared email and mobile number of the applicant.
  6. On the basis of this ID, the applicant shall make the payment of the fee of Rs. 5,000/- each under the CGST and the respective SGST Act.
  7. The applicant is then required to download and take a print of the challan and file the application with the Authority for Advance Ruling.
  8. The application, the verification contained therein and all the relevant documents accompanying such application shall be duly signed by the prescribed authority.

Form and Manner of Appeal to the Appellate Authority for Advance Ruling:

  1. An appeal against the advance ruling shall be made by an applicant in quadruplicate, in FORM GST ARA-02 and shall be accompanied by a fee of Rs. 10,000/- to be deposited online as per the aforesaid procedure.
  2. An appeal made by the concerned officer or the jurisdictional officer referred to in shall be filed in quadruplicate, in FORM GST ARA-03 and no fee shall be payable by the said officer for filing the appeal. The appeal shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the applicant or the concerned officer or the jurisdictional officer, as the case maybe.
  3. The appeal, the verification contained therein and all the relevant documents accompanying such application shall be duly signed by the prescribed authority.
  4. The application for advance ruling or the appeal before the Appellate Authority shall be filed in the jurisdictional office of the respective State Authority for Advance Ruling or the State Appellate Authority for Advance Ruling respectively.
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