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GST Advance Ruling Application to Authority for Advance Ruling(AAR)

Procedure for filing GST Advance Ruling Application to Authority for Advance Ruling (AAR)

  • An application for obtaining advance ruling shall be made on the common GST portal in form GST ARA-01, in accordance with rule 104 of CGST/UPGST Rules 2017
  • The application shall be accompanied by a fee of five thousand rupees each under the CGST and UPGST Act. which is to be deposited online in terms of section 49 of the CGST/UPGST Rules 2017
  • The application the verification contained therein and all relevant documents accompanying such application shall be signed in the manner specified in rule 26 of CGST Rules 2017

Procedure on receipt of advance ruling application

  • Upon receipt of an application, the authority of advance ruling (AAR) shall send a copy of the application and call for all the relevant records from the jurisdiction officer
  • The authority for advance ruling may then examine the advance ruling application along with the records and may also hear the applicant
  • Thereafter, the AAR will pass an order either admitting or rejecting the application
  • Before giving the ruling, AAR must hear the applicant or his authorized representative as well as the jurisdiction officers of CGST/SGST
    • a) When an application is admitted
      • The authority shall pronounce its advance ruling in writing within 90 days from the date of receipt of application
    • b) When an application is not admitted
      • The authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in any case of an applicant under any of the provision of CGST Act
      • No application shall be rejected unless an opportunity of hearing has been given to the applicant
      • where the application is rejected, the reasons for such rejection shall be specified in order

Difference of opinion between the two members of AAR

  • In case of difference of openion between two members of authority for advance ruling (AAR), the matter will be referred to the Appellate Authority for Advance Ruling (AAAR)
  • If the members of AAR are also unable to come to a decision, then the matter would be deemed that no advance ruling can be given in respect of the question raised by the taxpayer.

Checklist of Receiving an Application for Authority for advance Ruling under GST

Serial No. Document
1 Whether the application is filled online in GST ARA-01
2 Whether hard copies of the ARA-01 are submitted in quadruplicate
3 Whether requisite fee of Rs. 10,000/-(SGST-5000/- and CGST- 5000/-) is paid
4 Whether verified by the applicant
5 Whether the email address and contact number of the applicant are provided
6 Whether correct name and address of the jurisdiction officer is provided
7 Whether the relevant clause of section 97(2) of the act has been specified
8 Whether all annexures as per application are duly attached
9 Whether the issues on which the ruling is sought are specified in the application
10 Whether the applicant has disclosed the status regarding the questions being raised or pending before any other authority under GST Acts
11 Whether any submission is made regarding the applicants view on the question raised in the application

Procedure for filing Appeal against the order of Authority for Advance Ruling (AAR) with Appellate Authority for Advance Ruling (AAAR)

  • The concerned officer, the jurisdictional officer or an applicant aggrieved by an advance ruling, may file an appeal with Appellate Authority for Advance Ruling(AAAR) in accordance with rule 106 of CGST/UPGST rules 2017
  • The appeal shall be filed within a period of 30 days from the date on which the ruling sought to be appealed against is communicated
  • The appeal shall be made on the common GST portal and shall be accompanied by fees which is to be deposited in the manner, specified in section 49
  • An appeal shall be made as follows:
    • In form GST ARA-02 by an applicant along with fees of Rs. 10,000 each under CGST and UP GST Acts
    • In form GST ARA-03 by the concerned officer or the judicial officer without any fees
  • The appeal (by the applicant or jurisdictional officer), the verification contained therein and all the relevant documents accompanying such appeal shall be signed in the manner specified in Rule 7
  • The order shall be passed within 90days period from the date of filing of the appeal

Difference of opinion between the two members of AAAR

Where the members of the appellate authority differ or any point or points referred to in appeal, it shall be deemed that no advance ruling can be issued in respect of the question under the appeal.

Checklist of Receiving Application for Appeal against the order of Authority for Advance Ruling Under GST

Serial No. Document
1 Whether the application is filled online in GST ARA-02/03, as the case may be
2 Whether hard copies of the ARA-02/03, as the case may be, are submitted in quadruplicate
3 Whether requisite fee of Rs. 20,000/-(SGST-10000/- and CGST- 10000/-) is paid
4 Whether verified by the applicant
5 Whether the email address and contact number of the applicant are provided
6 Whether correct name and address of the jurisdiction officer is provided
7 Whether the certified copy of the order of Authority for Advance ruling against which the appeal is preferred, is attached
8 Whether all annexures as per application are duly attached
9 Whether the issues on which the ruling is sought are specified in the application
10 Whether any submission is made regarding the applicants views on the issue raised in the application