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 proceedings in the applicant’s case under any of the
provisions of the Act b. Already
decided in any proceedings 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.
Signature
Place ___________
Name of Applicant/Authorised Signatory
Date ___________
Designation/Status