How is an Advance Ruling generated in GST Portal for Unregistered Dealers?

To generate an ID for advance ruling and then make a payment, perform the following steps:

1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.

2. Click the Services > User Services > Generate User Id for Advance Ruling command.

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 as per prescribed fee. Next, select the mode of payment and click the GENERATE CHALLAN button. System will ask you to re-confirm the GSTIN/User Id.

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. Re-enter the GSTIN / Other ID and click the PROCEED button.

 

11. On successfully entering the User ID, 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 Application 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 Application.

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 Authority for Advance Ruling Office. The Authority for Advance Ruling will inform about the further process.