GST AAR application submitted without filing fees is liable for rejection

In re The Kreations Builders & Devlopers (GST AAR Maharashtra)

It is mandatory as per section 97(1) read with Rule 104 of the CGST/MGST Act to pay applicable fee of Rs. 5000/- each under SGST and CGST Act to be deposited as per the provision of Section 49 of the Act. If not the application would be treated as an incomplete application liable for rejection. Details regarding the payment of fee for the filing an application for advance ruling is also clarified vide Please become a Premium member. If you are already a Premium member, login here to access the full content.