Rule 106 - Form and manner of appeal to the Appellate Authority for Advance Ruling
CGST Rules, 2017
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Finin2min Summary - Rule in 2 Minutes
AAAR appeal in ARA-02/ARA-03 with current electronic/manual fallback, fee and verification controls.
Exact operative text
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.
Paragraph-wise decode
AAAR appeal in ARA-02/ARA-03 with current electronic/manual fallback, fee and verification controls.
Section-Rule-Form-Notification bridge
No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.
The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.
Practical example
Apply the rule to the relevant form, period, portal event and evidence trail before reaching a compliance conclusion.
Professional alert
Verify the latest official active Rule page, amending Gazette and portal version before filing or advising.
Implementation checklist
- Fix the transaction, taxable period and jurisdiction.
- Read every subsection, proviso, explanation and omission marker.
- Open the mapped Rule, form, notification and circular.
- Test State/UT variation and portal version.
- Preserve evidence, approvals, working papers and acknowledgements.
- Record the conclusion, assumptions, source date and reviewer.
Evidence and retention checklist
- Contract, purchase order, invoice or underlying transaction document.
- Registration, return, ledger, challan and portal acknowledgement.
- Official Act/Rule/notification version used and effective date.
- Internal tax position paper, computation and management approval.
- Correspondence, notices, replies, orders and appeal papers where applicable.
Practical Q&A
- What does rule 106 regulate?
- It regulates form and manner of appeal to the appellate authority for advance ruling. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
- What evidence should be retained?
- Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
- Can portal behaviour override the statute?
- No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.