TMI BlogManual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling.X X X X Extracts X X X X X X X X Extracts X X X X ..... Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P Dated Shimla-9 13th March, 2019. Madam/Sir, Sub: Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling. As per rules 104 and 106 of the HPGST Rules, 2017 (hereinafter referred to as the HPGST 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 inse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sited online by the applicant, in the manner specified under section 49 of the HPGST 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 HPGST Act. 4. In order to make the payment of fee for filing an application for Advance Ruling on the common portal, the applicant has to fill his details using Generate User ID for Advance Ruling under User Services . After entering the email id and mobile number, a One Time Password (OTP) shall be sent to the email id. Upon submission of OTP, Systems shall generate a temporary ID and send it to the declared email and mobile numbe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of a trust, by the trustee or any trustee or the authorised signatory thereof; or (h) in the case of any other person, by some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48 of the HPGST Act. Form and Manner of Appeal to the Appellate Authority for Advance Ruling 6. An appeal against the advance ruling issued under sub-section (6) of section 98 of the HPGST 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 HPGST Act. It is reiterated that though the application sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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