Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes. The Rules as published in the Gazette of India is the legal source.
Rule 104, verbatim (show)
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.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
electronic application for obtaining an advance ruling 104(1)
Questions to answer on the file5 questions
signing of application and accompanying material 104(2)
Questions to answer on the file3 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 97 of the CGST Act, 2017 | this provision requires Section 97 of the CGST Act, 2017 | 104(1) "under sub-section (1) of section 97" |
| Section 49 of the CGST Act, 2017 | this provision requires Section 49 of the CGST Act, 2017 | 104(1) "in the manner specified in section 49" |
| Rule 26 | this provision requires Rule 26 | 104(2) "in the manner specified in rule 26" |
| Rule 107A | this provision overridden by Rule 107A | 107A "include manual filing" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (1)
| Number | Date | Subject |
|---|---|---|
| Circular No. 25/25/2017-GST | 21 December 2017 | Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling. |
Notifications (1)
| Number | Date | Subject |
|---|---|---|
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
See also
- Section 97 of the CGST Act, 2017: application for advance ruling
- Section 49 of the CGST Act, 2017: payment of tax, interest, penalty and other amounts
- Rule 26 of the CGST Rules, 2017: method of authentication
- Rule 107A of the CGST Rules, 2017: manual filing and processing
External links
None.