GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES POLICY (GST) BRANCH
circulars · 2017 · Delhi
Parent: The DELHI GOODS AND SERVICES TAX ACT, 2017 (279391192d9d63651fa14acc362c85eb5c2ae90f)
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GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES POLICY (GST) BRANCH VYAPAR BHAWAN: l.P.ESTATE: NEW DELHI-02. No.Fé66)/Policy-GST/2017/ 8573' 53 Circular no.06/2018-(GST) (Ref: Central Circular No 25/25/2017-GST) Sub: Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling -reg As per rules 104 and 106 of the DGST Rules, 2017 (hereinafter referred to as "the DGST Rules") the application for Obtaining an advance ruling and filing an appeal against an advance ruling shall be made by the applicant on the common portal. However, due to the unavailability of the requisite forms on the common portal, a new rule 107A has been inserted vide notification No. 55/2017-State Tax, dated 21.12.2017, which states that in respect of any process or procedure prescribed in Chapter XII, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include the manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to the DGST Rules. Therefore, in exercise of the powers conferred by sub-section (1) of section 168 of the Delhi Goods and Services Tax Act, 2017 (hereinafter referred to as 'the DGST Act') on the recommendations of the GST Council and for the purpose of ensuring uniformity in the processing of such manual applications till the advance ruling module is made available on the common portal, the following conditions and procedure are prescribed for the manual filing and processing of the applications. Form and Manner of Application to the AutRule TOC
49 · An appeal against the advance ruling issued under sub-section (6) of section 98 of the DGST Act and the rules made thereunder shall be made by an applicant in quadruplicate, in FORM GST ARA-02 and shall be accompanied by a fee of ten thousand rupees to be deposited online, in the manner specified in section 49 of the DGST Act. It is reiterated that though the application shall be filed manually till the advance ruling module is made available on the common portal, the fee is required to be deposited online in terms of section 49 of the DGST Act. The payment of fee shall be made as detailed in para 4 above.
