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Section 104: Form and manner of application to the Authority for Advance Ruling

Maharashtra Goods and Services Tax Rules, 2017.State Rules of Maharashtra · 2017

(1) An application for obtaining an advance ruling under subsection (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49.

1 This rule was substituted by Notification No. MGST-1017/C.R.138/ Taxation-1, (Notification No. 22/2017, Fifth Amendment-2017), dated 17t August, 2017, (w.e.f.1st July, 2017). Prior to substitution this rule read as under:-“103.

Qualification and appointment of members of the Authority for Advance Ruling: - The Central Government and the State Government shall appoint officer of the rank of Joint Commissioner as member of the Authority for Advance Ruling”.

238

(2) The application referred to in sub-rule (1), the verification contained therein and all the relevant documents accompanying such application shall be signed in the manner specified in rule 26.

Where this provision sits

ActMaharashtra Goods and Services Tax Rules, 2017.
Section104
Marginal noteForm and manner of application to the Authority for Advance Ruling
JurisdictionState of Maharashtra
StatusIn force as published by the source

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