GST advance ruling application liable for rejection in absence of full fees payment

In re Ms. Umadevi Kamalkumar Patni (GST AAR Maharashtra)

For an applicant, 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 in the manner as provided under 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 has been clarified videPlease become a Premium member. If you are already a Premium member, login here to access the full content.