Section 104: Form and manner of application to the Authority for Advance Ruling

Q: What does Section 104 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) deal with?

Section 104 TCAAR pertains to "Form and manner of application to the Authority for Advance Ruling". It is part of the The CGST (Assessment and Audit) Rules, 2017, a legislation enacted by the Parliament of India. Section 104 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs form and manner of application to the Authority for Advance Ruling. As verified on 19 May 2026.

Q: Is Section 104 TCAAR still in force?

Yes, Section 104 of the The CGST (Assessment and Audit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 104 TCAAR?

धारा 104 TCAAR is the Devanagari Hindi reference for Section 104 of the The CGST (Assessment and Audit) Rules, 2017. Section 104 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs form and manner of application to the Authority for Advance Ruling. As verified on 19 May 2026.

Q: What is Dhara 104 TCAAR?

Dhara 104 TCAAR is the Roman Hindi reference for Section 104 of the The CGST (Assessment and Audit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 104 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs form and manner of application to the Authority for Advance Ruling. As verified on 19 May 2026.

Q: How to cite Section 104 of The CGST (Assessment and Audit) Rules, 2017?

Cite as: "Section 104, The CGST (Assessment and Audit) Rules, 2017 (TCAAR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Assessment and Audit) Rules, 2017, § 104 (India).

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Wednesday, 20 May 2026

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Section 104 TCAAR (The CGST (Assessment and Audit) Rules, 2017): Form and manner of application to the Authority for Advance Ruling | Law on Tips | Law on Tips

Table of Contents

The CGST (Assessment and Audit) Rules, 2017

Chapter IIIR — egistration

Section 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.