FAQs on Advance Ruling for Unregistered Dealers (FORM GST ARA-01)

Q.1. Who can apply for Advance Ruling?

Ans. An application for Advance Ruling can be made by any person who is registered or is desirous of obtaining a registration, on the matters prescribed under the GST act with the prescribed fee.

The process for registered taxpayer is different for seeking advance ruling.

Q.2. Who needs to file an application (FORM ARA 01) for seeking Advance Ruling?

Ans. In GST regime, the application for seeking Advance Ruling can be filed by a registered person as well as an unregistered person who is desirous of obtaining Advance Ruling under the CGST Act.

Unregistered persons should create a User ID on GST Portal, using which they can create challan and make Payment in pre-login mode. Download the application from “Download -> Offline Tools”, print it, fill it and submit to Jurisdictional Tax Office along with Payment Receipt.

Q.3. What is the process to apply for seeking Advance Ruling? OR What steps must be followed to seek hearing for Advance Ruling?

Ans. 1. Applicant accesses the GST Portal and selects ‘Generate User ID for Advance Ruling’ under the User Services tab in the pre-login mode.

2. Applicant fills all the details in the form along with-

3. PAN (Optional for Non-Resident User) + Legal Name of Business – validated against CBDT database

4. Mobile number and E-mail addresses of Authorized Signatory – Validated through separate OTPs

5. On successful validation  of PAN, Legal Name of Business, Mobile OTP, and E-mail OTP. success message of generation of User ID is displayed. Also, User ID, Username, and Password is sent to the E-mail ID of the Authorized Signatory.

6. Applicant goes to the GST Portal using the User ID and creates Challan in pre login mode as per prescribed fee. Challan must be duly paid and Challan Receipt along with Challan Identification Number (CIN) must also be obtained.

7. Applicant downloads and fills the advance ruling form from the GST Portal and along with the temporary ID and Challan receipt, submits it manually at the Tax Office.

Q.4. On what matters an applicant can file an application for Advance Ruling?

Ans. A registered person as well as any other person desirous of obtaining registration can apply for Advance Ruling on the following matters, as prescribed under the act with the prescribed fee.

a) Classification of any goods or services or both;

b) Applicability of a notification issued under the provisions of this Act;

c) Determination of time and value of supply of goods or services or both;

d) Admissibility of input tax credit of tax paid or deemed to have been paid;

e) Determination of the liability to pay tax on any goods or services or both;

f) Whether applicant is required to be registered;

g) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.

Q.5. What is the process to apply for seeking Advance Ruling? OR What steps must be followed to seek hearing for Advance Ruling?

Ans.

1. Applicant accesses the GST Portal and selects ‘Generate User ID for Advance Ruling‘ under the User Services tab in the pre-login mode.

2. Applicant fills in all details in the form along with-

3. PAN (Optional for Non-Resident User) + Legal Name of Business which is validated against CBDT database)

4. Mobile number and E-mail addresses of Authorized Signatory (which is validated through separate OTPs)

5. On successful validation of PAN, Legal Name of Business, Mobile OTP, and E-mail OTP, success message of generation of User ID is displayed. Also, User ID, Username, and Password is sent to the E-mail ID of the Authorized Signatory.

6. Applicant goes to the GST Portal and using User ID and creates Challan in pre login mode for payment of prescribed fee. Fee must be paid using this challan and Challan Receipt along with Challan Identification Number (CIN) must be obtained.

7. Applicant downloads and fills the advance ruling form from the GST Portal and along with the temporary ID and Challan receipt, submits it manually at the Tax Office.

Q.6. I forgot/misplaced my earlier user ID and now the system is showing me an error when I am filling the form to generate User ID. What should I do?

Ans. Please note the system will give an error when the same combination of PAN, E-mail ID, and Mobile Phone Number is being used to create another ID. So you need to change either the mobile phone number or the e-mail address of the Authorized Signatory if you want to successfully create another ID.

Q.7. I am a Non-Resident, Can I apply for the Advance Ruling?

Ans. Yes, in case a non-resident wants to file Advance Ruling application, then he can login in portal by creating temporary user ID or with your GST Portal credentials, if already registered as a Non Resident Taxpayer (NRTP). However, all the communications in the form of email shall be sent on the email id of the authorized signatory, whose details were provided at the time of generation of User Id

Q.8. How an unregistered person will make payment?

Ans. Currently, an unregistered person creates a challan and after making payment need to take the print of that challan (along with other documents) to State Advance Ruling Authority Office. The login facility is not provided to Unregistered Taxpayer.

Q.9. Can I track the status of my application for the Advance Ruling?

Ans. Yes, after successful submission of application, ARN will get generated along with Acknowledgement. Applicant can view the status from “My Applications” menu under “User Services” tab available on the dashboard, using the ARN and submission period.

Navigate to Services > Payment > Track Payment Status command to track the status of application for Advance Ruling.

Q.10. Can I provide the other supporting documents along with the application?

Ans. Yes, applicant can upload the relevant supporting documents which he is required to submit along with the application form. However, he can upload only 4 documents with the maximum size of 5 MB each, the remaining documents can be handed over in hard copy. In case the Authority requires further documents, Applicant can provide the necessary documents at the time of Personal Hearing.

Manual on Advance Ruling for Unregistered Dealers (FORM GST ARA-01)

How can I generate a new registration for the advance ruling at the GST Portal, make payment and submit the FORM GST ARA-01 for the same?

To generate an ID for advance ruling and then make a payment, perform the following steps:

1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.

2. Click the Services > User Services > Generate User Id for Advance Ruling command.

3. The New Registration for Advance Ruling page is displayed. Select whether you are a Resident or a Non Resident. Enter the details on this page that include PAN of business, legal name as per PAN, details of authorized signatory and address of the authorized signatory.

Note:

a. For Non Resident users, PAN is not mandatory.

b. District field is optional for Non Resident users.

4. Once you have filled the details, enter the Captcha text and click the PROCEED button. You will receive Mobile OTP and Email OTP on the mobile phone number and e-mail address mentioned in the New Registration for Advance Ruling page.

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5. In the Verify OTP page, enter the Mobile OTP and Email OTP and click the PROCEED button.

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6. On successfully entering the OTPs, you will notice a success message.

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Once the ID is created, click the Services > Payment > Create Challan command. The Create Challan page is displayed.

7. Enter the ID you create for Advance Ruling in the GSTIN/ Other Id field.

8. Enter the captcha text and click the PROCEED button.

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9. In the Create Challan Page, in the Fees column, enter the amount as per prescribed fee. Next, select the mode of payment and click the GENERATE CHALLAN button. System will ask you to re-confirm the GSTIN/User Id.

In case of pre-login, for generation of challan (CPIN) no need of sending OTP on registered mobile number of the taxpayer. This has been proposed to drop in Payment module also

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10. Re-enter the GSTIN / Other ID and click the PROCEED button.

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11. On successfully entering the User ID, your Challan will be generated successfully.

Click the MAKE PAYMENT button and proceed with payment.

After you have made the payment, you can track the payment using the Services > Payment > Track Payment Status command.

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12. After a payment is made, click the Downloads > Offline Tools > GST ARA 01 – Application for Advance Ruling command.

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The zip file with the pdf copy of the Form GST ARA -01, Advance Ruling Application will be downloaded. Check the Downloads folder of your computer and print the form.

13. Fill the all details in the Form GST ARA -01, Advance Ruling Application.

Note: In the GSTIN Number, if any/ User-id field, enter the temporary ID that you created. In the last field, Payment details field, enter the CIN number of the Challan.

14. After filling the form, submit the form at the State Authority for Advance Ruling Office. The Authority for Advance Ruling will inform about the further process.Advance Rulling Images 9

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