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Procedure for obtaining Advance ruling under GST

Procedure for obtaining Advance ruling under GST

The advance decision given by the authority can be appealed to the Appellate Authority for Appeal Rules (AAAR). There are deadlines set by the AAR and AAAR to pass an order. The legally constituted body called Advance Ruling (AAR) can give a binding decision to an applicant who is a registered person or is desirous of obtaining registration. The advance decision given by the authority can be appealed to the Appellate Authority for Appeal Rules (AAAR). There are deadlines set by the AAR and AAAR to pass an order.

What are the benefits of advance ruling under GST?

    • An advance ruling assisting the applicant for his activities, who are responsible for payment of GST, well in advance.
    • It also brings certainty in determining tax liability, as the decision made by the advance rule for the authority is binding on the applicant as well as the government officials.
    • Furthermore, it helps avoid prolonged prepared and costly litigation at a later date.
    • The demand for advanced ruling is inexpensive and the process is simple and quick.
    • Thus it provides certainty and transparency to the taxpayer with an issue which may be a cause of dispute with the tax administration.

What is the objective OF advance ruling in GST?

The objectives of advance ruling in GST include:

  • Certainty in tax liability in advance concerning the proposed activity to be executed by the applicant;
  • Attract foreign direct investment (FDI);
  • Deduction litigation;
  • Governance in an increasingly transparent and affordable manner.

    To whom does advance ruling apply?

    The advance Ruling heard by the AAR or AAAR will be binding only on the applicant, a person who has GST Registration, who has given the advance orders on the concerned officer or judicial officer with the applicant. This clearly means that the advance rule is not applicable to other taxable persons held equally in the state. It is limited only to the person who has applied for the advance mandate.

    What is the procedure for receiving advance ruling?

    Applicants desirous of getting advance ruling should apply for AAR in the prescribed form and manner. Rule 104 of the CGST Rules, 2017 prescribes the form and format for a detailed procedure for applying.

    • An application will be made to take an advance decision under sub-section (1) of section 97 in GST ARAR-01 on the Common Portal and it will also include a fee of five thousand rupees to be submitted in a specified manner. Section 49 (Section 49 deals with the process for payment of tax/interest/penalty and payment through electronic cash and credit ledger).
      • The application is vested in verification and all documents associated with such application shall be signed in the manner specified in Rule 26 of CGST Rules, 2017.
      • Rule 26 specifies in the Information Technology Act how to authenticate documents through digital signature certificate (DSC) or e-signature.
      • On receipt of an application, AAR will send a copy of the application to the officer under whose jurisdiction the applicant falls and calls for all relevant records.
      • The AAR can then examine the application with the records and also listen to the applicant. AAR will then pass an order accepting or rejecting the application.
      • Under the provisions of the CGST Act, an application for an advance decision in the case of an applicant will not be accepted in cases where the question raised in the application is already pending or has been decided in an action.
      • If the application is rejected, it should only be after one opportunity to be provided to the applicant and provided through a speaking order giving reasons for rejection.
      • If the application is accepted, AAR will deliver its decision within ninety days of receipt of the application.
      • Before giving its decision, it will examine the application and any further material submitted by the applicant or the concerned departmental officer.
      • Before rendering the ruling, the AAR applicant or his authorized representative, as well as the judicial officers of CGST / SGST, should be heard.

      If there is a difference of opinion between the two members of the AAR, they will refer to the issue or points they differ from the AAAR to hear the issue. If members of the AAAR are also unable to come to a general conclusion with respect to the point (s) referred to by the AAR, then it will be presumed that no advance judgment can be given in relation to the question, on which the difference remains the AAAR Level.

      What happens on the GST portal if AAR refuses to submit an application for an advanced ruling?

      GST portal if AAR refuses

    If AAR rejects the application submitted seeking advance orders, the following actions take place on the GST portal:

    • ARN status changes from “Submission” to “Rejected”
    • Email and SMS are sent to the applicant, CO, and JO for giving notice of application rejection.

    If AAR has accepted a submission application seeking AAR advance ruling, what action was taken on the GST portal?

    If AAR accepts a submitted application seeking advance ruling, the following actions take place on the GST portal:

    • ARN status changes from “submission” to “admit”.
    • Email and SMS inform the applicant, CO, and JO for application admission.

     What action can an applicant take if AAR rejects my application for an advanced ruling?

    Once the AAR rejects an application seeking advance ruling, the applicant can file an application for rectification using the “File Rectification” link on the ORDERS tab.

     Can the applicant file an appeal on the GST portal if the AAR rejects the application seeking advance ruling?

    No, the applicant cannot file an appeal on the GST portal if the AAR rejects the application seeking advance ruling.

Why Always Choose Lawyer Carefully

Those accused of a criminal offense are suggested to continue to be silent till they speak to their lawyers. But what if, throughout the crook method of crime, you see warning symptoms that you might also have employed the incorrect criminal law counsel? If you see the red flags below, the proper component to do is to speak to yourself, disregard your lawyer, and go on.

Facing litigation is a stressful experience. When you locate yourself in this unlucky situation, the ultimate factor you want is a bar member who would not return your telephone calls or emails. As with any relationship, the regular and sincere conversation between legal professionals and their clients is important.

Your legal professional should hold you knowledgeable of what is going on in your case. Even if they are busy, they are morally obliged to talk about techniques with you, set a timeline for trials, and give an explanation for your preferences as a defendant. This can also now not be the case if they are now not continually available.

Yes, sometimes it is k to lose calls; however, if it will become an events practice, it is time to appoint every other lawyer. When an attorney fails to talk with a client, it typically potential that they are too busy with different things that they can’t manage properly. Worse, they probably lack the data to characterize you and battle for your rights properly. Nevertheless, it is you who will go through in the end.

After all if you still have the time and patience, call the firm before looking for a new legal representative. Someone should be able to inform you of the progress of your case at the very least.


Naturally, you choose matters to work out in your favor. Your lawyer, however, ought to assist manipulate your expectations through now not promising a court docket victory or profitable effect during the process.

Ideally, their job is to make the certain due procedure and shield the rights of human beings accused of a crime. However, none of them can-and must-ethically warranty any result. This is why when you keep round for crook legal professionals representation, you will be aware that even the most skilled ones are no longer hasty to supply any prediction.

The rule additionally stands in marketing. Under the American Board Association’s rules on deceptive claims, advertising that implies a prediction of case consequences is prohibited, which includes advert substances announcing “I will win your case” or any variations.


If you requested your attorney for evaluations and references and they refused, you have each motive to doubt their credibility. Failure to supply remarks from preceding purchasers and friends can suggest that he or she isn’t well-respected in the area or that they had troubles with purchasers in the past.

Word of mouth is indispensable in deciding on any provider, and 80% of humans will agree. Reviews, or lack thereof, can supply you a concept of how the attorney will function in representing your case and how nicely they can impact the juries.


When dealing with a criminal case, you’re obliged to be a hundred percent honest, mainly with your felony adviser. You’ll even be requested to furnish a targeted account of what came about and share the most correct facts as you comprehend it. Of course, you assume your legal professional to uphold the identical degree of honesty as well, interior and outdoor the courthouse.

So what if they ask you to lie in the front of the courtroom of law? They ought to be fired, no questions asked. Lying in the course of trials will solely damage your case. Worse yet, you can be sued with perjury. Make positive to employ solely official crook attorneys in Everett, Washington, to keep away from getting, in addition, bother in the court.

Why Always Choose Lawyer Carefully
Benami Laws Book by Rana Mushtaq Ahmad Toor

Benami Laws Book by Rana Mushtaq Ahmad Toor

A bold step taken by the Honorable Prime Minister Imran Khan regarding made functional of BENAMI TRANSECTIONS (PROHIBITIONS) ACT, 2017. This Act was made by the previous government of Mia Muhammad Nawaz Sharif, but it could not be promulgate due to some reasons. The present government made its rules of 2019 and promulgated the Benami Law in the country. Moreover, its complete set up has been establish and being functional. The various agencies, mainly the Federal Board of Revenue is working to detect the Benami Properties. Our team Member RANA MUSHTAQ AHMAD TOOR Advocate High Court has compiled a book pertaining to Benami Laws, which is available in the Law Book Houses in Pakistan. In this regard, any consultation or advice from our law firm can be got.

if you want to buy this book you can get it from Law Book Houses.

Copyrights Trademarks

The most competent and expert of IPO Laws are available to provide services in this regard. Moreover, we have experts who are conducting criminal trial of IPO Laws in special court, Punjab, Lahore. We can provide you the best resolution of your problem in this regard. Registration of trademarks and judicial litigation.

We can help you in Copyrights Trademarks get in touch at Punjab Law Company

Copyrights Trademarks
Revenue Matters

Revenue Matters

Revenue matters means those matters which related to land and the same are being deal with the revenue courts and the revenue courts are pertain to tehsildar, assistant collector, collector, district collector, additional commissioner revenue, commissioner and board of revenue.

In our office, so many matters related to revenue courts are being deal.

We can help you out in Revenue Matters feel free to contact Punjab Law Company

Taxation Laws

Taxation is a term in which mandatory financial charge from each business entity and it is levied imposed on each citizen and taxpayer. Taxation depends upon the individuals or corporate. It is basically to help the government so that they Serves the people in a different ways. This Taxation system practically applies into all levels of countries. A systematic taxation should consists on these important factors and Principles are faring, adequacy, simplicity, Transparency and administrative ease. Taxes Plays a vital role to raise a country’s economy. It is used to produce more and more public expenditure. There are many governmental events and activities run by the taxation system. In the past few decade taxation system might be renowned during the 19th century, it is the most powerful idea which is mainly serves the government finance. It provides and facilitates and lessen the inequalities of this system. Taxation system provides the most compatible bridge between the each citizen and the government. In every society stabilization is more important in each system. It provides stabilization by tax policy. The taxation system is based on two classes of taxes. The direct and indirect classes, the Income tax and later in sales tax. A direct tax is totally related to the taxpayer’s ability to pay as Measured by income. The general sales tax is typically based on general public products like food and clothing and other materials. This general tax is very vast and wide range of products. We can be more digitalize and powerful by these principles.

  • Distribution of tax burdens

IN this principle, we divides the tax burdens in each individuals and each business entities. So that we can lessen the inequalities.

  • Horizontal equity

This is very useful agenda in taxation system. In this system, many funds are included to maintain the system and to create more opportunities.

  • Economic efficiency

By this taxation system,it improves the economy efficient. Through this, government give many opportunities to the lay man.

  • Stability

It can stable the economy and currency in all levels. Stability plays a very important role in developing society.

  • Convenience

To promote the taxation system, it provide convenience to the taxpayer’s. So that they can easily pay the taxes. It also requires higher ranking via this principle.

  • Economic goals

It can also provide the economic goals in different fields like in finance, property and consumption in economic growth.

  • Foreign trade

This taxation system gives opportunity to increase the foreign trade, to import and export the country products in different fields.

So, these are the few principles in which this system depends upon. Taxation system is highly recommended on those societies and countries in which financial institutions are responsible for these principles.

More than 50 percent government depends on taxation patterns. By this taxation patterns, it can develops the country and more capable to get strong and developing society. Similarly, another term of taxation is” tax credit refunds” it is the most powerful and very effective tool to lessen the poverty gap among people. This tool provides many options and opportunities to avail this system. In Canada this taxation applies levies in all levels throughout the country. So that they can lessen the in equalities.

Including Income Tax, Sales Tax, Federal Excise duty and Custom duty. Our  legal team pertain to legal experts and specialists of tax law firm To get NTN, STRN, Filing of Tax Return’s / Wealth Statements, to appear before the taxation officer / authorities for assessment and adjudication, to filing appeals before the appellate authorities up to Supreme Court is always present.

All refund matters of Income Tax / Sales Tax are being deal in our office tax law firm in Pakistan.

Our Tax lawyer services team is very much competent to tackle the matters of maladministration before the honorable Federal Tax Ombudsman (FTO).

We can assist you in Taxation issues at Punjab Law Company

Taxation Laws
 Company Registration

 Company Registration

To incorporate all kinds of companies i.e. single member company, other private limited company and public limited company of Pakistan, the department of Security and Exchange Commission of Pakistan has its setup to do the needful.

The incorporation / registration of the companies both modes are available to apply for registration which is manual or online. In previous Government the enforcement and cognizance of offences as committed by the companies, SECP remained silent but the present Government has activated this department for strict action against the culprits particularly and specifically against the money launderers.

In this regard, our team is always present for registration, de-registration and other corporate matters related to companies including legal litigation.

For Company Registration contact with us at Punjab Law Company

NAB Matters

The NAB is basically an investigation agency who only deal with the matters related to cheating public at large, financial crimes, misuse of authority and having assets beyond the means. We proud of our senior members of our law firm Mr. Haroon-Ur-Rasheed  Cheema Advocate High Court (Alias Mother of the NAB), Ex-Deputy Prosecutor General NAB, Ex-District Attorney Punjab, Mr. Rana Abdul Shakoor Khan Advocate Supreme Courts of Pakistan, Ex-Legal Consultant of NAB Rawalpindi / Lahore, Ex-Chairman Drug Court, Lahore, Ex-Member Punjab Bar Council and Ex-Deputy Attorney General for Pakistan, Lahore. Both lawyers are providing guidance and advice to all legal team of Punjab Law Company under their keen control.

Anybody want feel free to take any advice or consultation about all NAB mattes subject to reasonable fee at Punjab Law Company

NAB Matters
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