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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
Evening Courts To Be Set Up For Providing Speedy Justice: Chief Justice Lahore High Court

Evening Courts To Be Set Up For Providing Speedy Justice: Chief Justice Lahore High Court

Lahore High Court (LHC) Chief Justice Muhammad Anwaar ul Haq Friday said that evening courts were being set up at the Sessions Court Rawalpindi to provide speedy justice to the litigants.

Lahore High Court (LHC) Chief Justice Muhammad Anwaar ul Haq Friday said that evening courts were being set up at the Sessions Court Rawalpindi to provide speedy justice to the litigants.
While inaugurating a new road in the building of High Court, the CJ said he would make maximum efforts to serve the people and lawyers of this region, as he belonged to this area.

He said the evening Courts would ensure speedy trials and alleviate the workload of the courts.

Earlier on his arrival the CJ received a warm welcome by the Rawalpindi High Court Bar Association. The lawyers gave a standing ovation to the LHC chief justice when he came to the rostrum. The auditorium was filled to its capacity with lawyers.

Senior Judge of LHC Rawalpindi bench Justice Malik Shehzad Ahmed Khanin, in his speech, thanked the lawyers of Rawalpindi for historic warm welcome and a luncheon, and resolved that every possible effort would be made for the supremacy of law.

He also thanked the Executive Committee of the bar association and praised the efforts of the LHC CJ.

Justice Shahid Mehmood Abbasi, on the occasion, praised the efforts of the CJ Muhammad Anwar ul Haq for taking immediate measures for the people and lawyers of Rawalpindi.

He said all-out efforts would be made to materialise whatever step that will be taken by the LHC chief justice for the betterment of the people and lawyers of the region.

The president of the Rawalpindi High Court Bar Association, Hassan Raza Pasha, thanked the LHC chief justice and other judges, members of the Pakistan Bar and members of the district bar for attending the event.

Bouquets and souvenirs were presented to the LHC chief justice and other honorable from the high court bar.

Source: https://www.urdupoint.com/en/pakistan/evening-courts-to-be-set-up-for-providing-spe-500314.html

CJP Saqib Nisar to visit Thar on December 12

CJP Saqib Nisar to visit Thar on December 12

The Chief Justice of Pakistan Justice Mian Saqib Nisar on Friday announced he will visit Thar on December 12 and directed the Sindh government to make the arrangements.

A bench headed by Justice Nisar and comprising Justice Ijazul Ahsan heard a suo motu notice over child deaths due to malnutrition in Thar.

As the hearing went under way, the chief justice said, “I am going to Thar on December 12. The Sindh government should make arrangements.”

“Newborn children are dying in Thar and there are also issues pertaining to the supply and distribution of water over there. I don’t want to tour only the good areas but also ones where poverty and issues are prevalent,” the top judge remarked.

The Sindh advocate general then informed that during the last hearing the court had sought a report from the sessions judge. “Food has been distributed to those affected,” the Sindh advocate general further said.

At this, the Chief Justice said, “I will see this matter myself when I go there on December 12. It will be better to hear the case then.”

In response, the Sindh advocate general said, “By the time you visit, conditions will have improved.”

Justice Ahsan then asked, “Are doctors being given additional salary?” The Sindh advocate general responded, “Grade 1-11 employees are being given additional Rs10,000, Grade 12-16 are being given additional Rs17,000, Grade 17 are being granted Rs90,000 and Grade 18 onwards are being given an additional Rs140,000.”

Further during the hearing, MNA Ramesh Kumar Vankwani said, “The prime minister’s housing scheme should be brought to Thar.”

At this, the Chief Justice said, “After looking at the situation myself, I will hear this matter.”

The court then asked court adviser Faisal Siddiqui to give comments on the Sindh government’s appeal. Following this, Siddiqui said, “An effective system for accountability and overview is needed in Thar and thus a judicial commission should be formed.”

Siddiqui continued, “There is a big issue of bank loans in Thar and people are committing suicide over failure to pay-off debt.”

The Chief Justice stated, “I am going to Karachi from December 11 to 12, we will make a commission under the chairmanship of a retired SC judge.”

The court then adjourned the hearing of the case.


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