AAR application rejected for non-payment of filing fees

In re Ashokkumar Khimjibhai Patel (GST AAR Gujarat)

Although the applicant has filed the application in the prescribed format of GST-ARA-01, they have not paid the required fees of Rs.10,000/- as required as per the provisions of aforementioned Sections and Rules. Therefore, the instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not paying the total fees of Rs.10,000/- i.e Rs.5,000/- under each head CGST & GGST as required under the provisions of CGST Act and Rules and respective GGST Act & Rules.

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