Guidelines for online e-hearing before the Advance Ruling Authority under Maharashtra State Goods and Services Tax Act, 2017

Last updated: 07 November 2020

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The Maharashtra State Goods and Services Tax Act, 2017, Advance Ruling Authority is introducing online e-hearings for applicants. This is a provisional measure due to the COVID-19 pandemic. While applications and fees are still submitted online, document submissions will continue via post or courier. Hearings will be conducted using Microsoft Teams, with links sent via email. Applicants and departmental officers must ensure they have the app and a stable internet connection. Standard protocols and etiquettes are expected during these virtual hearings.

Office of the Advance Ruling Authority Maharashtra State, ls floor, B-Wing, Old Building, GST Bhavan, Mazgaon, Mumbai-400010. TRADE CIRCULAR No. Advance ruling/submission/Hearing/2020-21/B-; Mumbai. Date. 02/11/2020. Trade Circular ARA- 01T of 2020. Sub.:-Guidelines for online e-hearing before the Advance Ruling Authority under Maharashtra State Goods and Services Tax Act, 2017. 1. Background: The Authority for Advance Ruling under Maharashtra Goods and Services Tax Act, 2

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FAQ :

This circular provides guidelines for conducting online e-hearings before the Advance Ruling Authority under the Maharashtra State Goods and Services Tax Act, 2017, as a provisional measure due to the COVID-19 pandemic.

E-hearings will be conducted using the Microsoft Teams application. Applicants, authorised representatives, and concerned departmental officers will receive an email with a link to join the hearing.

Applicants or their authorised representatives need to download the Microsoft Teams app on their desktop, laptop, or mobile phone, ensure a good internet connection, and join the meeting using the provided link at the scheduled time. They should also carry a valid ID proof.

Document submissions will continue to be made through postal services or courier. For e-hearings specifically, documents can be sent to advancerulinggst@mahagst.gov.in, but original copies must be preserved for potential future production.

After the hearing, the Advance Ruling office will email a summary of the proceedings. Attendees are expected to reply with 'noted' or detail any disagreements within two days. Failure to reply will be considered agreement with the recorded content.

Yes, if circumstances necessitate or if the applicant provides a reasonable cause, a physical hearing can be requested. The Advance Ruling Authority's decision on conducting a physical hearing will be final.

Notification No : Trade Circular ARA- 01T of 2020
Source : https://mahagst.gov.in/sites/default/files/ddq/GST_ARA_Trade%20Circular_For_e_hearing.pdf

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