Chapter - XII of CGST Rules, 2017
ADVANCE RULING
RULE 104. Form and manner of application to the
Authority for Advance Ruling (corresponding section
97)
(1) An application for obtaining an advance ruling under sub-section (1) of
section 97 shall be made on the common portal in FORM GST ARA-01 and shall be
accompanied by a fee of five thousand rupees, to be deposited in the manner
specified in section 49.
(2) The application referred to in sub-rule (1), the verification contained
therein and all the
relevant documents accompanying such application shall be signed in the manner
specified
in rule 26.