GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES POLICY (GST) BRANCH VYAPAR BH… — The DELHI GOODS AND SERVICES TAX ACT, 2017

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES POLICY (GST) BRANCH VYAPAR BHA WAN: LPESTATE: NEW DELHI-02. No. Fg66)/Policy-GST/2017/ 1362-68 Dated Ii /01/2018 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: 2 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 App

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES POLICY (GST) BRANCH VYAPAR BHA WAN: LPESTATE: NEW DELHI-02.

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