Table of Contents
FORM GST ARA-01
[See Rule 104(1)]
Application Form for Advance Ruling
| 1. | GSTIN Number, if any/ User-id | |||||
| 2. | Legal Name of Applicant | |||||
| 3. | Trade Name of Applicant (Optional) | |||||
| 4. | Status of the Applicant [registered / un-registered] | |||||
| 5. | Registered Address/Address provided while obtaining user id | |||||
| 6. | Correspondence address, if different from above | |||||
| 7. | Mobile No. [with STD/ISD code] | |||||
| 8. | Telephone No. [with STD/ISD code] | |||||
| 9. | Email address | |||||
| 10. | Jurisdictional Authority | <<name, designation, address>> | ||||
| 11. | i. Name of Authorised representative | Optional | ||||
| ii. Mobile No. | iii. Email Address | |||||
| 12. | Nature of activity(s) (proposed / present) in respect of which advance ruling sought | |||||
| A. Category | ||||||
| Factory / Manufacturing | Wholesale Business | Retail Business | ||||
| Warehouse/Deport | Bonded Warehouse | Service Provision | ||||
| Office/Sale Office | Leasing Business | Service Recipient | ||||
| EOU/ STP/ EHTP | SEZ | Input Service Distributor (ISD) | ||||
| Works Contract | ||||||
| B. Description (in brief) | (Provision for file attachment also) | |||||
| 13. | Issue/s on which advance ruling required (Tick whichever is applicable) :- | |||||
| (i) classification of goods and/or services or both | | |||||
| (ii) applicability of a notification issued under the provisions of the | | |||||
| Act | ||
| (iii) determination of time and value of supply of goods or services or both | | |
| (iv) admissibility of input tax credit of tax paid or deemed to have been paid | | |
| (v) determination of the liability to pay tax on any goods or services or both | | |
| (vi) whether applicant is required to be registered under the Act | | |
| (vii) whether any particular thing done by the applicant with respect to any goods and/or services or both amounts to or results in a supply of goods and/or services or both, within the meaning of that term | | |
| 14. | Question(s) on which advance ruling is required | |
| 15. | Statement of relevant facts having a bearing on the question(s) raised. | |
| 16. | Statement containing the applicant‘s interpretation of law and/or facts, as the case may be, in respect of the aforesaid question(s) (i.e. applicant‘s view point and submissions on issues on which the advance ruling is sought). | |
| 17. | I hereby declare that the question rai | sed in the application is not (tick) – |
| a. Already pending in any procee | dings in the applicant‘s case under any of the provisions of the Act | |
| b. Already decided in any procee | dings in the applicant‘s case under any of the provisions of the Act | |
| 18. | Payment details | Challan Identification Number (CIN) – Date – |
VERIFICATION
I,______________ (name in full and in block letters), son/daughter/wife of_____________________________ do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents is correct. I am making this application in my capacity as ___________________(designation) and that I am competent to make this application and verify it.
Place
Date
Signature
Name of Applicant/Authorised Signatory
Designation/Status
Official Income Tax Return filing website: https://incometaxindia.gov.in/
