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Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling – reg.

GST - States - 06/2018 - Dated:- 11-1-2018 - GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES POLICY (GST) BRANCH VYAPAR BHAWAN : I.P. ESTATE: NEW DELHI-02 No.F.3 (66)/Policy-GST/2017/1362-68 Dated : 11/01/2018 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 .....

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ion, 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 (l) of section 168 of the Delhi Goods and Services Tax Act, 2017 (hereinafter refer .....

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GST Act and the rules made there under, shall be made in quadruplicate, in FORM GST ARA-01. The application shall clearly state the question on which the advance ruling is sought. The application shall be accompanied by a fee of five thousand rupees which is to be deposited online by the applicant, in the manner specified under 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, th .....

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lared email and mobile number of the applicant. On the basis of this ID, the applicant can make the payment of the fee of ₹ 5,000/- each under the CGST and the respective DGST Act. The applicant is then required to download and take a print of the challan and file the application with the Authority for Advance Ruling. 5. The application, the verification contained therein and all the relevant documents accompanying such application shall be signed- (a) in the case of an individual, by the .....

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ch Karta; (c) in the case of a company, by the Chief Executive Officer or the authorised signatory thereof; (d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf; (e) in the case of a firm, by any partner thereof, not being a minor or the authorised signatory thereof; (f) in the case of any other association, by any member ofthe association or persons or the authorised signatory thereof; (g) in the case of a trust, by the trustee o .....

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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. 7. An appeal made by the concerned officer or the jurisdictional officer referred t .....

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