CBEC Lays down Conditions and Procedure for Manual filing of Advance Ruling Applications and Appeals [Read Circular]

The Central Board of Excise and Customs (CBEC) on Wednesday prescribed the conditions and procedure to be followed by the tax payer while filing applications for advance ruling and appeals manually.

It was said that for application for Advance Ruling, FORM GST ARA-01 shall be filed manually. It was reiterated that the form should be filed manually till the advance ruling module is made available on the common portal, the fee is required to be deposited online in terms of Section 49 of the CGST Act.

In order to make the payment of fee for filing an application for Advance Ruling on the common portal, the applicant has to fill his details using “Generate User ID for Advance Ruling” under “User Services”. After entering 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. On the basis of this ID, the applicant can make the payment of the fee of Rs. 5,000/- each under the CGST and the respective SGST Act. The applicant is then required to download and take a print of the challan and file the application with the Authority for Advance Ruling, the circular said.

As per the CBEC missive, an appeal made by the concerned officer or the jurisdictional officer referred to in section 100 of the CGST Act and the rules made thereunder shall be filed in quadruplicate, in FORM GST ARA-03 and no fee shall be payable by the said officer for filing the appeal. As per section 100 (2) of the CGST Act, 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.