Chapter - XII of CGST Rules, 2017
ADVANCE RULING
RULE 106. Form and manner of appeal to the Appellate Authority for Advance Ruling (corresponding section 98, section 100)
(1) An appeal against the advance ruling issued under sub-section (6) of
section
98 shall be made by an applicant on the common portal in
FORM GST ARA-02 and
shall be accompanied by a fee of ten thousand rupees to be deposited in the
manner specified in section 49.
(2) An appeal against the advance ruling issued under sub-section (6) of
section
98 shall be made by the concerned officer or the jurisdictional officer referred
to in section 100 on the common portal in FORM GST ARA-03 and no fee shall be
payable by the said officer for filing the appeal.
(3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification
contained therein and all the relevant documents accompanying such appeal shall
be signed,-
(a) in the case of the concerned officer or jurisdictional officer, by an
officer authorised in writing by such officer; and
(b) in the case of an applicant, in the manner specified in
rule 26.