Department of Goods & Services Tax, Maharashtra

Procedure & Checklist for obtaining Advance Rulings under the Goods and Services Tax Act, 2017

The Maharashtra Authority for Advance Ruling is constituted by Government of Maharashtra by issuing Notification in October 2017 (No. MGST-1017/CR 193/Taxation-1 Dt. 24/10/2017). Copy of Marathi and English Notifications are reproduced in the following pages for ready reference. These Notifications are available on the portal of the Department https://mahagst.gov.in and can be viewed as under:

Home Page >> Act & Rules >> Goods and Services Tax >> GST Trade Circulars, Notifications and GR >> MGST

Details of the Maharashtra Authority for Advance Ruling is also available on the portal of Goods and Services Tax Council http://www.gstcouncil.gov.in/advance-rulings.

The Procedure & Checklist for obtaining Advance Rulings is as under:

  • An application for obtaining an Advance Ruling under sub-section (1) of Section 97 of the CGST/MGST Act and the Rules made thereunder, shall be made in quadruplicate, in FORM GST ARA-01 (Please refer to Annexure-I) i.e. the set of physical four copies to be submitted to the office of the Maharashtra Authority for Advance Ruling (first main copy, two copies for Members of the Maharashtra Authority for Advance Ruling and one copy for Officer) at the below mentioned address:

The Maharashtra Authority for Advance Ruling, GST Bhavan Building, 8th floor, H-Wing, Mazgaon, Mumbai-400 010.

  • The application shall be accompanied by a fee of INR 10000/- (INR 5000/- for the CGST/IGST/Cess and INR 5000 for MGST), which is to be deposited online by the Applicant.
  • In order to make the payment of fee for filing an application for Advance Ruling on the common portal, the applicant has to fill his details using “Generate User ID for Advance Ruling” under “User Services”. (Circular 25/25/2017-GST Dt. 21/12/2017 is appended for ready reference)
  • After entering the email id and mobile number, a One Time Password (OTP) shall be sent to the email id. Upon submission of OTP, the system shall generate a temporary ID and send it to the declared email and mobile number of the applicant.
  • On the basis of this ID, the applicant can make the payment of the fee of INR 5,000/- each under the CGST and the respective SGST Act.
  • The applicant is then required to download and take a print of the challan and file the application with the Authority for Advance Ruling.
  • The application, the verification contained therein and all the relevant documents (there is no specific document checklist. Relevant documents pertaining to the advance ruling query are to be attached) accompanying such application shall be signed-

a. in the case of an individual, by the individual himself or where he is absent from India, by some other person duly authorised by him in this behalf, and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;

b. In the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family or by the authorised signatory of such Karta;

c. In the case of a company, by the Chief Executive Officer or the authorised signatory thereof;

d. In the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf;

e. In the case of a firm, by any partner thereof, not being a minor or the authorised signatory thereof;

f. In the case of any other association, by any member of the association or persons or the authorised signatory thereof;

g. In the case of a trust, by the trustee or any trustee or the authorised signatory thereof; or

h. In the case of any other person, by some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48 of the CGST Act

  • The ARA-01 application is verified as per the ARN No. generated on portal.
  • Each application is recorded in the register maintained and allotted the separate ARA Number in chronological order and acknowledgement receipt is given to the applicant for the said application filed in the office of Authority for Advance Ruling.
  • Upon receipt of an application, the Authority for Advance Ruling shall send a copy of application to the Officer in whose jurisdiction the applicant falls and calls for all relevant records
  • The Authority for Advance Ruling may then examine the application along with the records and may also hear the applicant.
  • After verification of Form ARA-01 application, a notice for acceptance/rejection of application along with additional requirement with annexure under sub-section (2) of Section 98 of CGST/MGST Act, 2017 is issued to the applicant as well as concerned Jurisdictional Officer for information, calling of record and further action to attend for preliminary hearing along with legal submissions and relevant record if available for the evidential purposes.
  • The reasonable opportunities of being heard i.e. minimum 15 days is granted for the preparation of case, gathering of information and date is fixed to attend the hearing before the Bench for applicant and concern jurisdictional Officer.
  • At the time of preliminary hearing, the contention and written submission of both parties are heard.
  • After completion of preliminary hearing, the decision of the Authority Members with respect to admission or rejection would be communicated to the applicant by writing a letter or Order in due course of proceeding.
  • A Final Hearing Notice is issued, on the basis of admission of the application and decision taken by the both members, to the applicant and concerned Jurisdictional Officer
  • The specific date is fixed for final hearing. The sufficient time i.e. reasonable time is granted for final hearing to both the parties to submit their supporting additional contention, written submission, and any evidential proofs to be submitted in connection with relevant questions asked. Thereafter, considering the facts of the case the Authority for Advance Ruling will pass an order on merit on the application filed.
  • After given reasonable opportunity of being heard to the applicant /officers, the final hearing is completed by the Authority. Considering the facts of the case, submission, evidences, documents produced on the record, unanimous decision of the members, the order is passed within 90 days from the receipt of application under Section 98 (6) of CGST Act/MGST Act, 2017. If there is difference of opinion between the two members of Authority for Advance Ruling (AAR), they shall refer the point or points on which they differ to the Appellate Authority for Advance Ruling (AAAR) for hearing the issue. If the applicant is aggrieved with the findings of the AAR, he can file an appeal with Appellate Authority for Advance Ruling (AAAR).

Note:

1. Application for Advance Ruling shall not be admitted as per section 98(2) in cases where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of CGST/MGST Act.

2. If the application is rejected, it should be only after an opportunity of being heard is provided to the applicant and by way of a speaking Order giving the reasons for rejection.

3. Orders passed by AAR can be viewed at www.mahagst.gov.in (Click here to view the Orders). Orders passed by AAR can also be viewed on the portal of Goods and Services Tax Council www.gstcouncil.gov.in/advance-rulings . MIS Report of the Orders passed by various AAR is available on the portal of Goods and Services Tax Council www.gstcouncil.gov.in/advance-rulings .

Annexure 1 – Application Form

Annexure 2 – Relevant Notifications & Circulars

More Under Goods and Services Tax

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