Rule 104. 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 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.
