This circular provides clarity on the procedure for filing applications for advance ruling and appeals before the Appellate Authority for Advance Ruling on a manual basis, due to the non-availability of the relevant modules on the GST common portal.

Although the CGST Rules prescribe electronic filing of applications and appeals, a new rule permits manual filing until the online system becomes operational. Accordingly, applications for advance ruling are required to be filed in FORM GST ARA-01, in quadruplicate, clearly stating the questions on which the ruling is sought. A fee of ₹5,000 under CGST and ₹5,000 under the respective SGST is required to be paid online, even though the application itself is filed manually. The circular also explains the process for generating a temporary user ID on the common portal to enable online payment of the prescribed fee.

The circular specifies the authorised signatories for different categories of applicants such as individuals, companies, firms, trusts, government bodies and other entities, and lays down signing and verification requirements for applications and supporting documents.

It further prescribes the procedure for filing appeals against advance rulings. Appeals by applicants are to be filed in FORM GST ARA-02 in quadruplicate with an online fee of ₹10,000, while appeals by departmental or jurisdictional officers are to be filed in FORM GST ARA-03 without any fee, within the statutory time limit. All applications and appeals are to be submitted to the respective jurisdictional State Authority or State Appellate Authority for Advance Ruling, with proper self-attestation of documents.