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CA Final · Indirect Tax Laws · Advance Ruling

Kaveri Pharma Pvt Ltd received an advance ruling from the Authority for Advance Ruling that went against it. It decides to appeal. Which is correct under the CGST Rules, 2017?

An applicant appeals against an advance ruling in FORM GST ARA-02 on the common portal, paying a fee of ten thousand rupees deposited as specified in section 49. The five-thousand-rupee fee applies only to the original application, and ARA-03 is for officers.

  1. AAppeal in FORM GST ARA-02 on the common portal with a fee of ten thousand rupeesCorrect
  2. BAppeal in FORM GST ARA-02 on the common portal with a fee of five thousand rupees
  3. CAppeal in FORM GST ARA-03 on the common portal with a fee of ten thousand rupees
  4. DAppeal in FORM GST ARA-01 on the common portal with no fee

Explanation

An applicant's appeal against a ruling under sub-section (6) of section 98 is made in FORM GST ARA-02 with a fee of ten thousand rupees. Option two uses the application fee of five thousand, which is wrong. ARA-03 is for the concerned or jurisdictional officer, who pay no fee.

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