Single format · FV05-I8-1

Application for advance ruling in Form GST ARA-01, with the statement of relevant facts and the applicant’s interpretation of law

A single format from the Advance Rulings and Appeals Against Them pack. s.97 · s.97(2) · s.98(2) · Rule 104.

Length
3 pages
Blanks to fill
56
Files
Word and PDF
Law stated to
13 September 2026

What it covers

  1. 1Application for advance ruling in Form GST ARA-01, with the statement of relevant facts and the applicant’s interpretation of laws.97 · s.97(2) · s.98(2) · Rule 10456 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

Part 1 — the substantive entries in Form GST ARA-01, filed on the common portal with the fee of Rs 5,000 under each Act

Field

Entry

GSTIN, or PAN where the applicant is not registered

[____]

Legal name and trade name

[____]

Status of the applicant

[Company / LLP / Partnership / Proprietorship] — [registered / desirous of obtaining registration]

Jurisdictional officer

[Range / Ward, Division, Commissionerate] — [Central / State]

Nature of the activity in respect of which the ruling is sought

[Manufacture / Trading / Supply of services — describe in one line]; supply being [undertaken / proposed to be undertaken]

Clauses of section 97(2) under which the question falls

[(a) classification / (b) applicability of a notification / (c) time and value / (d) admissibility of input tax credit / (e) liability to pay tax / (f) requirement of registration / (g) whether a thing done amounts to a supply]

Fee deposited

Rs 5,000 central tax and Rs 5,000 State tax; debit reference numbers [____] and [____] dated [DD.MM.YYYY]

Whether the question raised is pending or decided in any proceedings in the applicant’s case

[No — see the declaration at Part 4]

Part 2 — Annexure I: Statement of relevant facts having a bearing on the questions raised

30 more paragraphs and tables follow in the full format.

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