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Section 105: Certification of copies of advance rulings pronounced by the Authority

10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017Union territory Rules of Delhi · 2017

A copy of the advance ruling shall be certified to be a true copy of its original by any member ofthe Authority for Advance Ruling.

50 . 106. Form and manner of appeal to the Appellate Authority for Advance Ruling.-

(1) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by an applicant on the common portal in FORM GST ARA-02 and shall be accompanied by a fee of ten thousand rupees to be deposited in the manner specified in section 49.

(2) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by the concerned officer or the jurisdictional officer referred to in section 100 on the common portal in FORM GST ARA-03 and no fee shall be payable by the said officer for filing the appeal.

(3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all the relevant documents accompanying such appeal shall be signed,-

(a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and

(b) in the case of an applicant, in the manner specified in rule 26.

Where this provision sits

Act10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017
Section105
Marginal noteCertification of copies of advance rulings pronounced by the Authority
JurisdictionUnion territory of Delhi
StatusIn force as published by the source

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