Organisation : Goods and Services Tax
Facility : Generate User Id for Advance Ruling
Applicable For : All India
Website : https://www.gst.gov.in/
Register Here : https://reg.gst.gov.in/registration/advanceruling
Registration for Advance Ruling :
To generate an ID for advance ruling and then make a payment, perform the following steps :
1. Access the gst.gov.in/ URL. The GST Home page is displayed.
2. Click the Services > User Services > Generate User Id for Advance Ruling command.
Related : GST Grievance Registration & Check Status : www.statusin.in/34889.html
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.
5. In the Verify OTP page, enter the Mobile OTP and Email OTP and click the PROCEED button.
6. On successfully entering the OTPs, you will notice a success message. 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.
9. In the Create Challan Page, in the Fees column, enter the amount of Rs.5000/- for both CGST and SGST. Next, select the mode of payment and click the GENERATE CHALLAN button. You will receive an OTP on your mobile phone number.
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.
10. Enter the OTP in the OTP Authentication box and click the PROCEED button.
11. On successfully entering the OTP, 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.
12. After a payment is made, click the Downloads > Offline Tools > GST ARA 01 – Application for Advance Ruling command. The zip file with the pdf copy of the Form GST ARA -01, Advance Ruling 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.
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 Tax Department. The State Tax Department will inform about the further process.
FAQs :
1. Who needs to file an application (FORM ARA 01 ) for seeking Advance Ruling?
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.
2. Is the process to get a USER ID and make a payment, different for registered persons and unregistered persons?
No, currently the process is identical for both registered and unregistered persons.
3. 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?
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.