CGST Rules – Central Goods and Services Tax Rules, 2017

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 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.