Statutory text — CGST Rules, 2017, as amendedRule 104
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.
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source