Appeal Against Advance Ruling in GST

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Appeal Against Advance Ruling in GST

An advance ruling is a written decision given by the tax authorities to an applicant on questions relating to the supply of goods/services, which would help a taxable person under GST plan GST liability and compliance in advance. In this article, we look at the procedure for making an appeal against an advance ruling in GST.

Know more about the advance ruling in GST.

Approval for Advance Ruling by AAAR

When an application is submitted to obtain the advance ruling, the Authority for Advance Ruling(AAR) will examine the documents and provide the approval. If the members of the Authority differ in opinion on any point, they will refer the point to the Appellate Authority(AAAR) for further proceedings.

Appeal to the AAAR

A taxable person or the officer aggrieved by any advance ruling can appeal to the Appellate Authority. The appeal must be filed in the jurisdictional office of the respective State Authority or State Appellate Authority for Advance Ruling.

Time Limit for the Appeal

Appeal against advance ruling must be made within 30 days from the date on which the ruling sought to be appealed against, is communicated to the taxable person or to the officer. The appeal has to be in the prescribed form and has to be verified in a prescribed

Forms for Appeal Against Advance Ruling

If a taxable person is appealing against the decision of the advance ruling, then he will apply in FORM GST ARA-02 and pay Rs. 10,000 fees. If the appeal is made by a GST tax officer, then the application must be made in FORM GST ARA-03. No fee is applicable.

Authorized Signature on Appeal Documents

The appeal and all the relevant documents must be signed by the following authorised signatory:

  • In the case of the concerned officer, the documents shall be signed by an officer authorized in writing it.
  • In the case of an individual, the documents shall be signed by himself and maybe by his guardian on his absence from India.
  • In the case of a Hindu Undivided Family, by a Karta and maybe by any other adult member of such family in his absence from India.
  • In the case of a company, by the Chief Executive Officer or by the authorized signatory of the company.
  • In the case of a Government, by an officer authorized in this behalf.
  • In the case of a firm, by any partner or by the authorized signatory of the company.
  • In the case of any other association, by any member of the association or by the authorized signatory.
  • In the case of a trust, by the trustee or by the authorized signatory.

The Appellate Authority will examine and pass the decision of the appeal within a period of ninety days from the date on which the appeal was filed. The advance ruling cannot be issued in case of any difference in opinion between the members of the Appellate Authority.

Click here to read on GST Appeal Tribunal & Appellate Authorities

Rectification of Mistakes

If the applicant or the concerned officer notice any error on the record, it could be informed to the Appellate Authority within a period of six months from the date of the order. The Authority or the Appellate Authority may amend any order passed by it, so as to rectify the said errors.

Filing Form GST ARA-02 on the GST Portal

Step 1: Click on the Case Details > Select Orders tab (The shall display all the Orders issued by AAR or AAAR against the particular case) > Click on File Appeal. (The applicant should note that they can only file an Appeal against Advance Ruling Order issued by AAR).

Step 2: The link opens up a new application page for which the applicant needs to file the Appeal against Advance Ruling Order. In the case of insufficient balance in the Cash Ledger, click on the Deposit To Cash Ledger to transfer the required amount for the Total Fee Applicable in Cash ledger. Upon having required funds, click on Create Application for Appeal.

Step 3: The GST Portal opens New Application Page. Provide the below following details:

  • Appeal Details such as the number of days delay in filing the Appeal
  • Reason for filing the application
  • Provide the details such as the address of the Appellant. (necessary if the current address differs from the registered address. If same address, click on the checkbox Same as Registered Address. After clicking this option, the Portal auto-fills the address.

Step 3: Select Yes or No, based on the choice of being heard in person or not

Step 4: Upload the Filled Document

Step 5: Upload the Document Description (The applicant shall use the PDF Format only with 5MB size)

Step 6: Upload other necessary documents

Step 7: Enter Verification details and click Preview. If satisfied click Proceed to File

Step 8: If the number of days in appeal field represents zero, the Portal displays a warning message. Click Proceed on the pop-up box.

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