CGST Rules, 2017

CHAPTER XII: ADVANCE RULING, Section : 104

Form and manner of application to the Authority for Advance Ruling

Rule 104. Form and manner of application to the Authority for Advance Ruling.-

(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 ... Subscribe for Full Content