GST Tip – 392

Posted on by CMA Bhogavalli Mallikarjuna Gupta

A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to-

  1. the applicant and the appellant;
  2. the concerned officer of central tax and State or Union territory tax;
  3. the jurisdictional officer of central tax and State or Union territory tax; and
  4. the Authority

GST Tip – 391

Posted on by CMA Bhogavalli Mallikarjuna Gupta

An appeal against the advance ruling issued under sub-section (6) of section 98 shall be filed by the concerned officer or the jurisdictional officer in the common portal in FORM GST ARA-03 and for filing the appeal no fee shall be payable by the officer.