Article explains Procedure for filing Advance Ruling Application to AAR , Procedure on Receipt of Advance Ruling application and Check List For Receiving An Application For Authority For Advance Ruling Under GST

Authority for Advance Ruling (AAR) under GST is constituted under the respective State/Union Territory Act. The ruling given by AAAR and AAAR will be applicable only within the jurisdiction of the concerned state or union territory. These regulations are deemed to have come into effect from 1st July,2017.

An advance ruling pronounced by AAR shall be binding only on the applicant who has sought the advance ruling.

Procedure for filing GST Advance Ruling Application to AAR

  • An application for obtaining Advance Ruling shall be made in common portal in form GST ARA-01 in accordance with the rule 107-A of CGST Rules, 2017 and circulars issued in this regard.
  • The application shall be accompanied by a fee of five thousand rupees which is to be deposied online in terms of section 49 of the CGST Act.
  • The hard copy of the application shall bhe filed in quadruplicate and presented in by the applicant in person or by an authorized representative to the authorized officer or sent by registered post or courier service along with requisite fee.
  • The application,the verification contained therein and all the relevant documents accomopanying such application shall be signed in the manner specified in rule 26 of the CGST Rules, 2017 by the applicant or authorized signatory.
  • An application shall be deemed to have been filed on the date on which hard-copy of the application transmitted electronically through the common portal is received in the office of the authority.
  • A copy of the application, the statement of relevant facts having a bearing on the question(s) raised and the statement containing the applicant’s interpretation of facts/law in respect of such question(s) shall also be sent as attachment in .doc and .docx format to the designated email of the authority.

Procedure on Receipt of GST Advance Ruling application

  • Upon receipt of application, the AAR shall send a copy of application to the officer in whose jurisdiction the applicant falls and call for all relevant records.
  • The AAR may then examine the application along with the records and along with the records and may also hear the applicant. Thereafter the AAR will pass an order wither admitting or rejecting the application.
  • If the application is admitted, the AAR shall pronounce its ruling within 90 days of receipt of application.
  • If there is difference of opinion between the two members of AAR, they shall refer the point or points on which they differ to the AAAR for hearing the issue.

Check List For Receiving An Application For Authority For Advance Ruling Under GST

Application before the Authority for Advance Ruling

SL No. Document If        yes, please tick the box
1 Whether the application is filed 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 e-mail address and contact number of the applicant are provided
6 Whether the correct name and address of the jurisdictional officer is provided
7 Whether the issues on which the ruling is sought are specified in the application
8 Whether the applicant has disclosed the status regarding the questions being raised or pending before any other authority under the GST Acts
9 Whether any submission is made regarding the applicant’s views on the question raised in the application

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