1. Advance Ruling means the decisions or order passed by the Appellate Authority or the Authority on the questions raised by the applicant in relation to supply of goods / services undertaken or proposed to be undertaken by such applicant.
2. Applicant who filed the application for advance ruling may be the registered person or desirous to get GST registration.
3. Following are the specified questions which can be raised for Advance Ruling:
4. Members of Advance Ruling Authority are not below the rank of Joint Commissioner.
5. Application for Advance Ruling cannot be filed against the question which is already pending or decided by the authority.
6. Application for advance ruling cannot be rejected without giving the opportunity of being heard.
7. The authority shall pronounce its advance ruling in writing within 90 days from the date of application.
8. The Authority may amend the order passed against the question raised within 6 months from the date of order. The order cannot be rectify without giving the opportunity of being heard in case when rectification in order results to enhancement of tax liability.
9. If the Advance Ruling which is pronounced by the authority, has been obtained by the applicant by fraud or through misrepresentation of facts or suppression of the material facts, then the advanced ruling pronounced will be void ab initio and all the relevant applicable provisions under the GST act will be applied thereupon as such advance ruling has never been made.
10. Following are the forms and the government fees to apply for Advance Ruling under GST:
11. Currently, the application for Advance Ruling is filed manually instead of online application on common portal because of unavailability of the requisite forms on the common portal. But after some time online application of advance ruling on the common portal will be enabled.
(Author can be reached at firstname.lastname@example.org)