How is an Advance Ruling generated in GST Portal for Registered Taxpayers?

To apply for advance ruling, perform the following steps:

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

2. Login to the GST Portal with valid credentials i.e. your User Id and Password

3. Click the Services > User Services > My Applications command.

4. My Applications page is displayed.

5. Select the Application Type as Advance Ruling from the drop-down list.

6. Click the NEW APPLICATION button.

7. If there is no sufficient balance in Cash Ledger under Fee head and “Amount to be paid” is not nil, then click Deposit in Cash Ledger button to deposit the required amount in Cash Ledger.

Note: If taxpayer has sufficient balance in Cash Ledger under Fee head, click CREATE APPLICATION FOR ADVANCE RULING.

8. The Create Challan page is displayed.

Note: In the Tax Liability Details grid, the Total Challan Amount field and Total Challan Amount (In Words) fields are auto-populated with total amount of payment to be made. You cannot edit the amount.

10. Select the Payment Modes as E-Payment/ Over the Counter/ NEFT/RTGS.

11. Click the GENERATE CHALLAN button.

12. The Challan is generated.

Note: 

In case of Net Banking: You will be directed to the Net Banking page of the selected Bank. The payment amount is shown at the Bank’s website. If you want to change the amount, abort the transaction and create a new challan.

In case of successful payment, you will be re-directed to the GST Portal where the transaction status will be displayed.

In case of Over the Counter:

Take a print out of the Challan and visit the selected Bank. Pay using Cash/ Cheque/ Demand Draft within the Challan’s validity period. Status of the payment will be updated on the GST Portal after confirmation from the Bank.

In case of NEFT/ RTGS:

Take a print out of the mandate form and visit the selected Bank. Mandate form will be generated simultaneously with generation of challan. Pay using Cheque through your account with the selected Bank/ Branch. You can also pay using the account debit facility. The transaction will be processed by the Bank and RBI shall confirm the same within <2 hours>. Status of the payment will be updated on the GST Portal after confirmation from the RBI I.e. based on CIN received from RBI.

Click here to refer the FAQs and User Manual on Making Payment.

9. After a successful payment, user will be redirected to Advance Ruling Application page.

10. Click ‘CREATE APPLICATION FOR ADVANCE RULING’ to create application for Advance Ruling.

11. Application page opens.

12. Under Details of Jurisdictional Officer section, SGST will be selected by default from the dropdown menu of ‘Application filed for’ and below details will be displayed (Name, Designation, Email ID, Address, Jurisdiction Details).

13. Under Correspondence Address section, enter Building no./Flat no., Name of the primases/Building, Floor no., Road/Street, City/Town/Locality/Village.

14. Select State, District from drop down menu and enter the PIN Code.

15. If correspondence address is Same as Registered Address, select the checkbox. Address details will be auto-populated and the fields will be non-editable in this section.

 

16.  Select the applicable checkbox for Nature of the activity(s)(proposed/present) in respect of which Advance Ruling sought.

17. Select the checkbox for Issue/s on which advance ruling required (Tick whichever is applicable).

18. To download the template for Advance Ruling Application, Click Download Template.

19. AdvanceRulingTemplate.docx will be downloaded in Downloads folder.

20. Click Enable Editing.

        

21. Update the template with required information.

22. Under Details of Advance Ruling Application, upload, click the Choose file button. Navigate and select the Filled template.

23. Click Save As and Choose the folder to save the AdvanceRulingTemplate.

24. Select Save As Type to  PDF(*.pdf).

25. Click SAVE.

26. Steps to convert Word File to PDF are also at in the Application.

Note:

You can upload only PDF file with maximum file size for upload of as 5 MB.

27. Under Upload Supporting Documents, Enter Document Description and click the Choose File button. Navigate and select the Supporting Documents.

28.  After the document is uploaded, Click ADD DOCUMENT button.

Note:

• You can upload only PDF file with maximum file size for upload of as 5 MB.

• Maximum 4 supporting documents can be attached in the application. The remaining documents can be handed over in hard copy during personal hearing.

29. Under Declaration, select both the checkboxes.

30. Under Verification Tab, Enter Name of in box against ‘Son/Daughter/Wife of’, Designation.

31. In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.

32. In the Place field, enter the place where the form is filed.

33. Once Name of Authorized Signatory and Place is updated, Designation/Status and Date is auto-populated.

34. To preview the Application before filing, Click PREVIEW. The Preview functionality is used to check the values we entered in screen are same as in downloaded PDF file.

35. AdvanceRuling.pdf file will be downloaded. Open the pdf file and check if all the details are correctly updated.

36. Click Proceed to File.

37. After filling the enrolment application, you need to digitally sign the application using Digital Signature Certificate (DSC)/ E-Signature or EVC.

Digitally signing using DSC is mandatory in case of LLP and Companies.

38. Once the Verification is completed, fee amount will be auto debited from the cash ledger and ARN will be generated and status is changed to Filed.