Important Keyword: section 97, section 49, FORM GST ARA-01.
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GST 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.
Web Stories: Notification No. 12/2017 — Integrated Tax: Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017.
Official Income Tax Return filing website: https://incometaxindia.gov.in/