Form and manner of application to the Authority for Advance Ruling
Article 2
Bill
Advance Ruling
GST – Advance Ruling – Draft Rules – 19-4-2017
2. Form and manner of application to the Authority for Advance Ruling
(1) An application for obtaining an advance ruling under sub-section (1) of section 97 of the Act shall be made on the common portal in FORM GST ARA-1 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49 of
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