The West Bengal Government, last week, notified the West Bengal Authority for Advance Ruling Regulations, 2018 prescribing norms for filing and disposal of applications under the newly implemented Goods and Services Tax (GST) regime.
The regulations prescribe powers and functions of the authorized officer, signing of notices, mode of service of notices, procedure for filing applications, procedure on receipt of an application, authorization to be filed, reference to the Appellate Authority for Advance Ruling, supply of certified copies, publication of orders / advance rulings etc.
The regulations provides for online filing of applications in Form GST ARA-01 through the Common Portal or in accordance with rule 107A.
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