Circular 25/25/2017 - Central Tax
Date: December 21, 2017
File No: F. No. 349/58/2017-GST
Subject
Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
Content
As per rules 104 and 106 of the CGST Rules, 2017 (hereinafter referred to as “the CGST Rules”) the application for obtaining an advance ruling and filing an appeal against anadvance ruling shall be made by the applicant on the common portal. However, due to the unavailability of the requisite forms on the common portal, a new rule 107A has been inserted vide notification No. 55/2017-Central Tax, d…