Section 106 - Procedure of Authority, Appellate Authority and National Appellate Authority

Practical example

Authority issues a hearing and document-index direction for orderly disposal.

Professional alert

Comply with local procedure while preserving statutory objections.

CGST Rules - rule by rule The rule text layer is paired with a current amendment/control note. Forms and portal labels may change; use the latest official utility. Rule 103 RULE TEXT / CONSOLIDATED BASE LAYER 103. Qualification and appointment of members of the Authority for Advance Ruling.- The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.245 CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 AAR members are officers not below Joint Commissioner appointed by Government. Rule 104 RULE TEXT / CONSOLIDATED BASE LAYER 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. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 ARA-01 electronic application with prescribed fee and distinct-person application mechanics. Rule 105 RULE TEXT / CONSOLIDATED BASE LAYER 105. Certification of copies of advance rulings pronounced by the Authority.-A copy of the advance ruling shall be certified to be a true copy of its original by any member of the Authority for Advance Ruling. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026

Certified copy of AAR ruling is authenticated by a member. Rule 106 RULE TEXT / CONSOLIDATED BASE LAYER 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) inthecase 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. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 AAAR appeal in ARA-02/ARA-03 with current electronic/manual fallback, fee and verification controls. Rule 107 RULE TEXT / CONSOLIDATED BASE LAYER 107. Certification of copies of the advance rulings pronounced by the Appellate Authority. - A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to- (a) the applicant and the appellant; (b) the concerned officer of central tax and State or Union territory tax; (c) the jurisdictional officer of central tax and State or Union territory tax; and (d) the Authority, in accordance with the provisions of sub-section (4) of section 101 of the Act. 245 Substituted wef 01.07.2017 vide Notf no. 22/2017 - CT dt. 17.08.2017 CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 AAAR ruling certified and communicated to applicant/officers. Rule 107A RULE TEXT / CONSOLIDATED BASE LAYER

107A. Manual filing and processing. - Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.246 246 Inserted vide Notf no. 55/2017-CT dt. 15.11.2017 CHAPTER XIII APPEALS AND REVISION CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Manual filing/processing may be used where electronic functionality is unavailable or permitted, with later electronic record as directed.

Notifications, circulars and implementation controls Instrument Date/status Why it matters CGST Act consolidation As on 11 June 2026 Sections 95-106 including National Appellate Authority provisions. Rules 103-107A and ARA forms Active rules Application, appeal, certification and manual fallback. 56th GST Council recommendations 3 September 2025 Recommended Principal Bench GSTAT also serve as National Appellate Authority; recommendation must be matched to operative notification. State AAR/AAAR constitution notifications State-specific Current members and jurisdiction are essential to valid filing. Official AAR repositories Continuing Prior rulings are searchable but binding effect remains section 103-limited. Reading rule: A circular guides administration but cannot override the Act, Rules or Gazette. Always read the principal instrument with amendments and effective-date clauses.

CA / finance / professional case studies Case 1: Question already in audit Facts: Audit memo disputes classification. Question: Can AAR admit same question? Analysis: If the same question is pending in applicant proceedings, section 98 bars admission after hearing. References: s.98(2) Case 2: Incomplete contract disclosure Facts: Applicant omits side letter affecting consideration. Question: What is consequence? Analysis: Ruling may be void ab initio for suppression/misrepresentation and limitation exclusion applies. References: s.104 Case 3: AAAR delay Facts: Appeal filed on day 45 after illness. Question: Can it be condoned? Analysis: AAAR may condone up to a further thirty days beyond initial thirty days for sufficient cause. References: s.100

Case 4: Different taxpayer reliance Facts: Another entity relies on a favourable AAR. Question: Is it binding? Analysis: No; section 103 binds only applicant and relevant officers, while facts/law unchanged. References: s.103 Case 5: Member disagreement Facts: AAR members differ. Question: What happens? Analysis: Question is referred to AAAR; if AAAR members also differ, no advance ruling is issued. References: ss.98(5),101(3) Case 6: Hypothetical restructuring Facts: No concrete transaction terms exist. Question: Should AAR be used? Analysis: Frame a genuine proposed supply with settled facts; vague hypotheticals risk unusable or inadmissible ruling. References: ss.95,97 Case 7: Rectification request Facts: Applicant wants reconsideration of legal interpretation. Question: Is section 102 suitable? Analysis: Only apparent errors can be rectified; merits review requires appropriate appellate/judicial remedy. References: s.102

Case 8: Conflicting State AAAR rulings Facts: Two GSTINs under same PAN receive conflicting AAAR orders. Question: Can national appeal be assumed available? Analysis: Sections 101A-C provide mechanism, but filing requires operative constitution/empowerment and procedure; verify current notification. References: ss.101A-C

Finin2min Q&A 1. Who can apply for advance ruling? An applicant as defined in section 95 with relevant registration/proposed registration nexus. 2. What questions are allowed? Only the categories in section 97(2). 3. Can a pending issue be taken to AAR? Not where the same question is already pending or decided in applicant proceedings. 4. What is the AAR target timeline? Ninety days from application receipt. 5. How long to appeal to AAAR? Thirty days, with up to further thirty days condonation. 6. Is an AAR ruling binding on everyone? No, only applicant and relevant officers while facts/law remain unchanged. 7. Can a ruling be rectified? Yes, apparent error within six months. 8. Can ruling be voided for suppression? Yes, from inception after hearing. 9. What if AAR members disagree? Question goes to AAAR; AAAR disagreement means no ruling. 10. Is NAAAR automatically operational? No; verify constitution/empowerment and procedural notification. 11. Are old AARs useful? They may be persuasive but are fact-specific and not universally binding. 12. What makes a strong application? Complete facts, executed/draft contracts, precise question, alternatives, jurisdiction and disclosure of proceedings.

Official source register Source Control purpose India Code - Central Goods and Services Tax Act, 2017 https://www.indiacode.nic.in/handle/123456789/15689 Official consolidated Act and amendment/commencement history. CBIC Tax Information Portal - active GST Act and Rules https://taxinformation.cbic.gov.in/ Active provision text, forms and linked amendment history. GST Council - Central Tax notifications https://gstcouncil.gov.in/cgst-tax-notification Gazette amendment instruments and effective dates. GST Council - CGST circulars https://gstcouncil.gov.in/cgst-circulars Administrative clarifications and implementation guidance. GSTAT official portal https://www.gstat.gov.in/ Bench, notices, procedure rules, orders and current institutional status. GSTAT e-Filing portal https://efiling.gstat.gov.in/ Current appeal filing manuals, acknowledgements and Presidential orders. Professional use: Preserve the source PDF/HTML, Gazette date, portal ARN, working papers and management approval supporting every material GST position. © 2026 Finin2min. All rights reserved. Educational and professional reference only; not a substitute for transaction-specific legal or tax advice. Verify latest Gazette, applicable State law and judicial developments before reliance. Authors: CA Nikhil Gupta and Kajri Singh.

F2 Finin2min GST BARE ACT & RULES SERIES · CHAPTER XVIII Appeals and Revision First appeal, revision, GSTAT constitution and procedure, High Court/Supreme Court routes, pre-deposit, representation and non-appealable orders. Legal cut-off 29 June 2026 Act as on 11 June 2026 GST26

Chapter control panel Statutory coverage Sections 107, 108, 109, 110, 111, 112, 113, 114, 115, 116, 117, 118, 119, 120, 121 Rule coverage Rules 108, 109, 109A, 109B, 109C, 110, 110A, 111, 112, 113, 113A, 114, 115, 116 Legal source hierarchy Act → Rules → Gazette notifications → binding judicial law → circulars/advisories. State overlay Use corresponding SGST/UTGST law, State notifications and local jurisdiction controls. Editorial control: The complete official section text is reproduced from the India Code consolidation. Rule cards use the official consolidated base text plus a separately identified current operative control for amendments after the base compilation. The current Gazette/active-rule page prevails.

Senior finance & tax decision flow 1 Identify appealable order and correct forum ↓ 2 Calculate communication date and condonable limit ↓ 3 Admit undisputed dues and compute statutory pre-deposit ↓ 4 File appeal, order copy and evidence index ↓ 5 Seek stay/recovery protection and hearing ↓ 6 Manage additional evidence and cross-objections ↓ 7 For GSTAT, comply with portal and Procedure Rules 2025 ↓ 8 Escalate substantial questions of law to High Court/Supreme Court

Bare Act - paragraph by paragraph Read the statutory text first, then the practical interpretation, example and risk control.