Chapter – Advance Ruling

2. Form and manner of application to the Authority for Advance Ruling

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

(2) The application referred to in sub-rule (1), the verification contained therein and all relevant documents accompanying such application shall be signed in the manner specified in rule Registration 19 .