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How To Get Advance Rulings On GST Portal?

Advance rulings can help taxpayers plan activities that attract GST before undertaking them. It brings clarity to the interpretation of the laws and accompanying rules. You can refer to this article for an overview of Advance Ruling under GST.

In brief, the Advance Ruling is issued by the Authority of Advance Ruling (AAR), which is a legally established body under the CGST Act, 2017. You can refer to this article for an overview of AAR.

In this article, we will discuss:

Filing An Application For Seeking Advance Ruling- By Registered Taxpayers (Form GST ARA-01)

Step 1: Log in to the GST portal and select ‘Services’ ‘User Services’ ‘My Applications’.

Form GST ARA-01

Step 2: In the ‘My Applications’ page, select ‘Advance Ruling’ as the ‘Application Type’ and click on ‘New Application’ to start a new advance ruling application.

Form GST ARA-01

Step 3: Select the Act(s) under which the fees will be paid. In the case of normal taxpayers, the fee will be paid under ‘CGST’ and ‘SGST’ heads. In the case of OIDAR Taxpayers, the fee will be paid under the ‘IGST’ head. If there is sufficient balance available in the cash ledger, the amount will be automatically deducted from the cash ledger, and the ‘Amount to be paid’ column will display ‘Nil’. In case there is insufficient balance in the Cash Ledger, then the taxpayer can select ‘Deposit in Cash Ledger’ and make the payment.

Form GST ARA-01 Form GST ARA-01Step 4: After the payment is successful, select ‘Create Application for Advance Ruling’.

Form GST ARA-01

Step 5: Once a new application is created, enter the ‘Correspondence Address’. In case the ‘Correspondence Address’ is the same as the ‘Registered Address’, select the ‘Checkbox’. The address will be auto-populated, and the same will be non-editable.

Form GST ARA-01

Step 6: Select the activity/activities in respect of which Advance Ruling is sought. This includes present or proposed activity/activities. Thereafter, select the issue(s) for which Advance Ruling is sought.

Form GST ARA-01

Step 7: Download the template for the Advance Ruling Application.

Form GST ARA-01

Step 8: Open the word template and select ‘Enable Editing’. Thereafter update the details in the word template and ‘Save’ the file.

Form GST ARA-01

Form GST ARA-01

Step 9: Convert the file into a PDF file and upload the PDF file on the application page.

Please Note: Only PDF files are accepted here. The maximum allowed file size is 5 MB.

Form GST ARA-01

Step 10: In case there are any supporting documents, attach the PDF copies of the same to the application. Enter the ‘Document Description’ and select ‘Add Document’.

Form GST ARA-01

Please Note: Only PDF files are accepted here. The maximum allowed file size is 5 MB.

Step 11: Select the checkboxes for ‘Declaration’ and ‘Verification’. Select the ‘Name of the Authorised Signatory’ and add the ‘Place’.

Form GST ARA-01

Step 12: Select ‘Preview’ to review the details included in the Application and then select ‘Proceed to file’.

Form GST ARA-01

Step 13: E-verify the application using Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).

Form GST ARA-01

Step 14: After e-verification is complete, an ‘Application Reference No. (ARN)’ is generated, and the status of the application is changed to ‘Filed’.

Form GST ARA-01

Filing An Application For Seeking Advance Ruling – By Unregistered Taxpayers (Form GST ARA-01)

Step 1: Log in to the GST portal using the Temporary ID created and select ‘Downloads’ 🡪 ‘Offline tools’ 🡪 ‘GST ARA 01 – Application for Advance Ruling’.

Form GST ARA-01

Step 2: Fill the downloaded application.

Form GST ARA-01

Step 3: File the completed application along with the supporting documents at the Advance Ruling office set up in the respective state along with the fee payment challan.

Replying To Notice Received From Authority Of Advance Ruling

Step 1: On the GST portal, after logging in, select ‘Services’ ‘User Services’ ‘My Applications’ and Select ‘Advance Ruling’, enter the ‘Date Range’ and click on ‘Search’.

Form GST ARA-01

Step 2: Select the application for which notice has been received

Form GST ARA-01

Step 3: The taxpayer can view the case details by clicking on ‘View’.

Form GST ARA-01

Step 4: To Reply to a notice received, select the ‘Notices’ tab and then click on the ‘Reply’ button that is available next to the relevant notice.

Form GST ARA-01

Step 5: Download the reply template, fill the template, save the file as PDF and upload the PDF copy of the reply along with the supporting documents, if any.

Form GST ARA-01

Form GST ARA-01

Step 6: Complete the verification, select the ‘Authorised Signatory’ and add ‘Place’. Thereafter select ‘Preview’ to review the reply and select ‘Proceed to file’.

Form GST ARA-01

Step 7: E-verify the reply using DSC or EVC

Form GST ARA-01

Step 8: A Reply Reference No. will be generated when filing is successful. This will be visible under the ‘Replies’ tab.

Form GST ARA-01

Form GST ARA-01

Step 9: In case a reply has been posted by the Tax Authorities, the same can also be viewed under the ‘Replies’ tab.

Form GST ARA-01

A maximum of three replies can be submitted against any notice, i.e., one reply by the taxpayer, one reply by the Concerned Officer, and one reply by the Jurisdictional Officer.

Filing An Appeal Against The Order Received From The Authority Of Advance Ruling

Step 1: After logging into the GST portal, you can select ‘Services’ ‘User Services’ ‘My Applications’ and Select ‘Advance Ruling’. Here, enter the ‘Date Range’ and click on ‘Search’.

Form GST ARA-01

Step 2: Select the application for which order has been received.

Form GST ARA-01

Step 3: The taxpayer can view the case details by clicking on ‘View’.

Form GST ARA-01

Step 4: To file an appeal against an order received, select ‘Orders’, click on the ‘File Appeal’ button adjacent to the relevant order.

Form GST ARA-01

Step 5: An appeal application page is displayed. The taxpayer must make the payment of the application fee and select ‘Create Application for Appeal’.

Form GST ARA-01

Step 6: If the appeal is filed after the permitted time has elapsed, the details for the condonation of delay must be uploaded in the supporting documents.

Form GST ARA-01

Step 7: Update the address and select the appropriate option if an in-person hearing is required.

Form GST ARA-01

Step 8: Download the appeal template and complete the appeal application. Thereafter, convert the file to PDF and upload it. Upload Supporting Documents, if any.

Form GST ARA-01

Step 9: Complete the verification section, preview the application, and E-verify using DSC or EVC.

Form GST ARA-01

Form GST ARA-01

Step 10: An Acknowledgement will be generated along with ARN if the application is successfully submitted.

Form GST ARA-01

The appeal application will be forwarded to the Appellate Authority of Advance Rulings (AAAR), and the status of the application will change to ‘Pending for Order’.

Filing A Rectification Against The Order Received From The Authority Of Advance Ruling

If any information included in the application needs to be rectified, the taxpayer should file for Rectification.

Step 1: On the GST Dashboard, under ‘Services’, ‘User Services’, ‘’My Applications’, ‘Case Details’, under the ‘Orders’ tab, click on the ‘File Rectification’ button placed next to the relevant order.

Form GST ARA-01

Step 2: Download the rectification template and complete the rectification application. Thereafter, convert the file to PDF and upload it. Upload Supporting Documents, if any.

Form GST ARA-01

Step 3: Complete the verification section, preview the application, and E-verify using DSC or EVC.

Form GST ARA-01

Form GST ARA-01

Step 4: If the application is successfully submitted, an Acknowledgement will be generated along with Rectification Reference Number. The status will be automatically updated to ‘Rectification Submitted’ and can be viewed under the ‘Rectification’ tab.

Form GST ARA-01

Form GST ARA-01

For each of the above types of filing, the acknowledgement is sent via SMS and email to the registered mobile number and email address.

GST Compliance

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