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CA Final · Indirect Tax Laws · Advance Ruling

A jurisdictional officer of State tax disagrees with an advance ruling given to Ganga Foods Ltd and wishes to appeal. Under the CGST Rules, 2017, which is correct?

The jurisdictional officer files the appeal in FORM GST ARA-03 on the common portal and pays no fee. The appeal, verification and documents are signed by an officer authorised in writing by him, whereas rule 26 signing applies to an applicant's appeal.

  1. AHe files FORM GST ARA-03 on the common portal, paying no fee, and the appeal is signed by an officer authorised in writing by himCorrect
  2. BHe files FORM GST ARA-02 on the common portal, paying a fee of ten thousand rupees
  3. CHe files FORM GST ARA-03, paying a fee of five thousand rupees, signed in the manner specified in rule 26
  4. DHe files FORM GST ARA-01, paying no fee, signed by any member of the Authority

Explanation

Officer appeals are made in FORM GST ARA-03 with no fee payable. The appeal and its documents are signed by an officer authorised in writing by the concerned or jurisdictional officer. Rule 26 signing applies to the applicant, not to officers, so the third option is wrong.

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