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 106, verbatim (show)
Rule 106. Form and manner of appeal to the Appellate Authority for Advance Ruling.-
(1) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by an applicant on the common portal in FORM GST ARA-02 and shall be accompanied by a fee of ten thousand rupees to be deposited in the manner specified in section 49.
(2) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by the concerned officer or the jurisdictional officer referred to in section 100 on the common portal in FORM GST ARA-03 and no fee shall be payable by the said officer for filing the appeal.
(3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all the relevant documents accompanying such appeal shall be signed,-
(a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and (b) in the case of an applicant, 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 appeal by an applicant 106(1)
Questions to answer on the file6 questions
electronic appeal by a concerned or jurisdictional officer 106(2)
Questions to answer on the file5 questions
officer appeal signatures 106(3)(a)
Questions to answer on the file5 questions
applicant appeal signatures 106(3)(b)
Questions to answer on the file3 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 98 of the CGST Act, 2017 | this provision requires Section 98 of the CGST Act, 2017 | 106(1) "issued under sub-section (6) of section 98" |
| Section 100 of the CGST Act, 2017 | this provision requires Section 100 of the CGST Act, 2017 | 106(2) "referred to in section 100" |
| Section 49 of the CGST Act, 2017 | this provision requires Section 49 of the CGST Act, 2017 | 106(1) "in the manner specified in section 49" |
| Rule 26 | this provision requires Rule 26 | 106(3)(b) "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 98 of the CGST Act, 2017: procedure on receipt of application
- Section 100 of the CGST Act, 2017: appeal to Appellate Authority
- Rule 26 of the CGST Rules, 2017: method of authentication
- Rule 107A of the CGST Rules, 2017: manual filing and processing
External links
None.