A taxpayer can file following types of Applications related to Advance Ruling on the GST Portal:
1) Application for seeking Advance Ruling from Authority for Advance Ruling (AAR)
2) Application for Reply to the issued Notice
3) Application of Appeal before the Appellate Authority for Advance Ruling (AAAR), with Application for Condonation of Delay in Filing Appeal if applicable
4) Application of Rectification before the AAR or AAAR as per the case
Based on the Applications that are filed, Advance Ruling Proceedings can be of following types:
Advance Ruling: For Processing Application for seeking Advance Ruling from Authority for Advance Ruling (AAR)
Advance Ruling Appeals: For Processing Application of Appeal before the Appellate Authority for Advance Ruling (AAAR)
Advance Ruling Reference: For Processing Applications referred by AAR
Rectification Proceedings: For Processing Applications for Rectifications of Orders issued by AAR or AAAR
Void Proceedings: For Processing Disposed Applications, where it was found that the Applicant has obtained an Advance Ruling by fraud, or suppression of material facts or misrepresentation of facts.