Appeal to Appellate Authority for Advance Ruling under GST

As an Indian small or medium business owner, it’s essential to understand the GST (Goods and Services Tax) system to avoid any legal trouble. In this article, we’ll dive into the process of appealing to the appellate authority for advance ruling under GST.

What is Advance Ruling?

Advance Ruling means a decision given by an authority in response to an application made by the applicant on specified questions. This decision is binding only on the applicant and the tax authorities in respect of the transaction in question. Advance Ruling is used to avoid any legal consequences arising due to a difference in interpretation of GST law.

Who can apply for Advance Ruling?

Any registered person, non-resident person, or a person who has applied for registration can apply for Advance Ruling in respect of:

Classification of goods or services or both
Applicability of a notification issued under the provisions of this Act
Determination of time and value of a supply of goods or services or both
Admissibility of input tax credit of tax paid or deemed to have been paid
Determination of the liability to pay tax on any goods or services or both
Whether the applicant is required to be registered

What is the Appellate Authority for Advance Ruling?

The Appellate Authority for Advance Ruling is the second level of the Advance Ruling system in GST. It is a higher authority than the Authority for Advance Ruling and hears appeals against the orders passed by the Authority for Advance Ruling.

When can an Applicant Appeal to the Appellate Authority for Advance Ruling?

The applicant can appeal to the Appellate Authority for Advance Ruling against the order passed by the Authority for Advance Ruling within 30 days from the date of communication of the Advance Ruling order.

What is the Procedure for Filing an Appeal?

The applicant can file an appeal along with the following documents:

A copy of the Advance Ruling order
A copy of the application made to the Authority for Advance Ruling
A copy of the reply filed with the Authority for Advance Ruling
A copy of the grounds of appeal
A copy of the order appealed against
Any other documents relied upon by the appellant

The appeal should be filed in Form GST ARA-02 along with a fee of Rs. 10,000.

What is the Procedure for Hearing the Appeal?

The Appellate Authority for Advance Ruling will provide an opportunity of being heard to both the appellant and the respondent before giving a ruling on the appeal. The decision of the Appellate Authority for Advance Ruling will be binding on both the appellant and the respondent.

Conclusion

Appealing to the Appellate Authority for Advance Ruling under GST is a crucial step towards maintaining compliance with the GST system. As an Indian small or medium business owner, it’s essential to keep up with the latest GST laws and regulations to avoid any legal trouble.