For the past few years, the focus of the Central Board of Indirect Taxes and Customs (CBIC) has been trade facilitation by making the customs processes faceless, paperless and contactless through automation.
As part of this endeavour, in 2022, automation of the application process of the revamped Advance Ruling mechanism under customs was proposed. However, pending the roll out of the process on a common portal, manual filing of applications was permitted. Now, the end-to-end application module for filing and post filing processes for Advance Ruling in customs has been rolled out1.
The module will not only enable filing of the application online but will also equip stakeholders to undertake the post-filing procedure online, apart from making available a dashboard for viewing and tracking the application, in addition to filing submissions and seeking appointments or attending virtual hearings.
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