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2020 (2) TMI 1296 - HC - GSTMode of Petitioner’s application for advance ruling - Mr. Bansal further submits that the issue with regard to filing of the online application for advance ruling has been resolved qua OIDAR services and it is possible for anyone to move the application online. Mr. Bansal submits that functionality of advance ruling is now available on GST portal wherein the normal tax payer after choosing both CGST and SGST Acts can pay the specified fee under the respective heads and similarly an OIDAR tax payer registered under IGST Act will pay the specified fee of ₹ 5,000/- under IGST as fee for application for advance ruling. HELD THAT:- List on 16.03.2020.
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