The following procedure needs to be adopted for obtaining advance ruling
(a) Applicant to file application for Advance Ruling under section 97(1) of the Act shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of ` 5,000/- to be deposited in the manner specified in section 49 of the Act. The application, the verification contained therein and all the relevant documents accompanying such application shall be signed in the manner specified in Rule 26 of CGST Rules.
(b) On receipt of an application, the Authority shall cause a copy thereof to be
forwarded to the concerned officer and, if necessary, call upon him to furnish the relevant records. Such records to be returned as soon as possible.
(c) Then, the Authority will decide on admission or rejection of the application and send the copy of the order (admission or rejection) to the applicant and to the concerned officer. Reasons in case of rejection to be stated in the order. However, the Authority shall not be admit the application, where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act (d) If, the Authority decides to admit the matter then the Authority shall pronounce the advance ruling within 90 days from the date of receipt of the application A copy of the advance ruling so pronounced by the Authority duly signed by the members and certified to be a true copy of its original by any member of the Authority for Advance Ruling, shall be sent to the applicant, the concerned officer and the jurisdictional officer after such pronouncement.
Both in case of rejection of the application and pronouncing of the ruling, the Authority will provide an opportunity to be heard to the applicant and the department authorities or their authorised representatives.
(ICAI FAQ PUBLICATIONS 06-09-2017 Advance ruling under GST: FAQ NO. 8)