An advance ruling is not final. The applicant or the jurisdictional officer can appeal against the ruling to the Appellate Authority for Advance Ruling (AAAR). This article explains the appeal process.
Who Can Appeal
- The applicant who sought the ruling.
- The jurisdictional Commissioner or an officer authorized by the Commissioner.
Time Limit
The appeal must be filed within 30 days from the date of communication of the advance ruling. The AAAR can condone a further delay of 30 days on sufficient cause being shown.
Forms
- Form GST ARA-02: Filed by the applicant.
- Form GST ARA-03: Filed by the jurisdictional officer.
Fee
The fee for filing the appeal is ₹10,000 (₹5,000 CGST + ₹5,000 SGST).
Procedure
- File the appeal in the prescribed form with the AAAR.
- Upload the advance ruling and grounds of appeal.
- Pay the fee.
- The AAAR must pronounce its ruling within 90 days of receipt.
Conclusion
The AAAR provides an appellate remedy against advance rulings. The appeal must be filed within 30 days. Professional assistance can improve the quality of the appeal.
At Anuj Desai & Associates, we provide expert representation services for advance ruling appeals before the AAAR. Our team can help you prepare and argue the appeal.
For a confidential consultation, contact us at office@anujdesaiassociates.com or call 9619456656. Visit our website at https://anujdesaiassociates.com or connect with our founder on LinkedIn at linkedin.com/in/ca-anuj-desai-122547230.