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2019 (3) TMI 148 - AAR - GSTMaintainability of Advance Ruling application - applicable fee not paid - Circular No. 25/25/2017-GST - Held that:- It is mandatory as section 97(1) read with Rule 104 of the CGST/MGST Act to pay applicable fee of ₹ 5000/- each under SGST and CGST Act to be deposited as per the provision of Section 49 of the Act. If not the application would be treated as an incomplete application liable for rejection - In the instant case, applicant has deposited only a fee of ₹ 5000/- and not the full amount. As such application is incomplete and is liable for rejection - application for Advance Ruling rejected as being not maintainable.
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