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.