{"act":{"id":"cgst-rules-2017","short_title":"The Central Goods and Services Tax Rules, 2017","long_title":"Rules made by the Central Government under section 164 of the Central Goods and Services Tax Act, 2017.","act_number":"G.S.R. 610(E)","act_year":2017,"enact_date":"2017-06-19","enforcement_date":"2017-06-22","ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"rule","section_count":213,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/"},"unit":"rule","section":{"number":"104","heading":"Form and manner of application to the Authority for Advance Ruling","text":"(1) An application for obtaining an advance ruling under sub-section (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 . (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 .","html":"<p>(1) An application for obtaining an advance ruling under sub-section (1) of section <a href=\"/cgst-rules-2017/rule/97/\">97</a> 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 <a href=\"/cgst-rules-2017/rule/49/\">49</a> . (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 .</p>","words":78,"text_source":"published"},"rule":{"number":"104","heading":"Form and manner of application to the Authority for Advance Ruling","text":"(1) An application for obtaining an advance ruling under sub-section (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 . (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 .","html":"<p>(1) An application for obtaining an advance ruling under sub-section (1) of section <a href=\"/cgst-rules-2017/rule/97/\">97</a> 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 <a href=\"/cgst-rules-2017/rule/49/\">49</a> . (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 .</p>","words":78,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/104/","note":null,"source_note":"Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}