Clarification on Manual Filing of Applications for Advance Ruling and Appeals
<p><span>The Ministry of Finance, Government of India, issued Circular No. 25/25/2017-GST on December 21, 2017, providing essential clarifications regarding the manual filing of applications for advance ruling and appeals due to the unavailability of the requisite forms on the common portal. This circular is crucial for businesses and tax authorities to ensure uniformity in the processing of such applications.</span></p><h4>Key Highlights:</h4><ol start="1"><li><span><strong>Manual Filing Allowed</strong>: Due to the unavailability of forms on the common portal, applications for advance ruling (FORM GST ARA-01) and appeals (FORM GST ARA-02) can be filed manually.</span></li><li><span><strong>Online Fee Payment</strong>: Despite manual filing, the application fees for advance ruling (Rs. 5,000) and appeals (Rs. 10,000) must be paid online as per section 49 of the CGST Act.</span></li><li><span><strong>Application Process</strong>: Applicants must generate a User ID on the common portal to make the payment and then file the application with the Authority for Advance Ruling.</span></li><li><span><strong>Verification and Signing</strong>: The application and all accompanying documents must be signed by the authorized person, which varies depending on the type of applicant (individual, company, trust, etc.).</span></li><li><span><strong>Notification to Authorities</strong>: Applicants must notify their jurisdictional proper officer in writing if they opt to maintain books of accounts at the principal place of business instead of each additional place of business.</span></li></ol><p><span>This circular aims to streamline the application process and provide clarity for stakeholders, ensuring a consistent approach across the country.</span> <a href="https://cms.plasament.com/storage/circularno-25-cgst.pdf">circularno-25-cgst</a><br> </p>