Q.1 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 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.

Q.2 What is the process to apply for seeking Advance Ruling? OR What steps must be followed to seek hearing for Advance Ruling?



Q.3 Is the process to get a USER ID and make a payment, different for registered persons and unregistered persons?

Ans: No, currently the process is identical for both registered and unregistered persons.

Q.4 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 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.

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One Comment

  1. Yashwanth says:

    Good article.
    I have a doubt in the above article. Whether advance ruling is a Tax to collect 5000 each towards CGST and SGST.
    I understood that it is a fee.

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June 2021