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 registration under the Act.
Both Registered and Unregistered persons should create a User ID, using which they can create challan and make Payment in pre-login mode, from GST Portal. Download the application from “Download -> Offline Tools”, print it, fill it and submit to Jurisdictional Tax Office along with Payment Receipt.
Ans: No, currently the process is identical for both registered and unregistered persons.
Ans: Please note the system will give an error if and when the same combination of PAN, E-mail ID, and Mobile Phone Number is being used to create another ID; so you will have to change either the mobile phone number or the e-mail address of the Authorized Signatory if you want to successfully create another ID.
Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018