Applying for Advance Rulings on the GST Portal: A Comprehensive Guide

An advance ruling under Goods and Services Tax (GST) law represents a decision or opinion provided by the Authority of Advance Rulings (AAR). This ruling is issued in response to an advance ruling application, submitted either by a GST-registered entity or an unregistered individual. Such applications are typically filed when clarification is needed regarding the applicability of GST provisions or the correct classification of goods and services. Applicants also have the option to appeal these rulings before an Appellate Authority for Advance Rulings (AAAR). This guide outlines the procedures for both registered and unregistered persons to seek and appeal advance rulings on the GST portal.

Procedure for GST Registered Persons to Seek Advance Rulings

GST-registered individuals must follow these steps to apply for an advance ruling:

1. Log in and Navigate: Access the GST portal, then go to Services > User Services and select My Applications.
2. Initiate New Application: Choose Advance Ruling as the Application Type. Specify the From Date and To Date, then click New Application.
3. Select Applicable Act: Indicate the relevant Act for the advance ruling application. Select CGST and SGST for regular taxpayers, or IGST for those providing OIDAR services. A fee of Rs 5,000 is required for each Act (CGST, SGST, IGST) when applying to the AAR.
   • If an amount is displayed in the Amount to be paid column, click Deposit In Cash Ledger to pay the outstanding fee and proceed to the application form.
   • If no amount is shown, click Create Application For Advance Ruling to begin filling out the application form.
4. Complete Fee Payment (if applicable): If a fee payment is necessary due to insufficient balance in the cash ledger, use one of the following methods:
   • E-payment (Netbanking)
   • Over the Counter (Cash/Cheque/Demand Draft)
   • NEFT/RTGS On the Create Challan page, the tax liability details are pre-filled. Choose a payment mode and click Generate Challan. Upon successful payment, the challan will be generated with a CIN. After being redirected to the New Application page, click Create Application For Advance Ruling to continue.
5. Fill Application Details and Upload Documents: On the Advance Ruling Application page, provide the necessary information, upload the completed PDF template, and attach supporting documents.
   • Correspondence Address: Indicate if this is the same as the registered address. If not, or if changes are needed, input the building details, road, city, state, district, and pin code.
   • Nature of Activity: Select one or more checkboxes that describe your current or proposed business activity for which the ruling is sought.
   • Issues for Ruling: Choose the specific issues on which an advance ruling is required from the provided list.
   • Advance Ruling Application Details: Download the Word template, Enable Editing, fill in the correspondence address and nature of activity details, save it as a PDF named AdvanceRulingTemplate (max 5 MB), and then upload this PDF file.
   • Supporting Documents: Provide a description for each supporting document and upload up to four PDF files, each not exceeding 5 MB.
   • Declaration: Confirm by selecting both checkboxes that the case is not currently pending or concluded under the Act.
   • Verification: Enter your name, father's/husband's name, and designation. Select the Name of Authorised Signatory from the dropdown. The Designation/Status and Date will auto-fill after you enter the Place of filing.
6. Review and File: Click the Preview button to review all declared details before clicking Proceed To File. The Advance Ruling.pdf file will also be downloaded to your system.
7. Final Submission: Complete the filing using either a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).

Upon successful filing, the application fee is debited, an Application Reference Number (ARN) is generated, and the application status changes to Filed. An acknowledgment can be downloaded, and an SMS/email confirmation will be sent. The status of advance ruling applications filed within the last three months can be checked via Dashboard > Services > User Services > My Applications by selecting Advance Ruling and searching by date and ARN.

Guide for Unregistered Persons to Seek Advance Rulings

Individuals who are not registered under GST but wish to obtain registration or understand GST applicability can seek an advance ruling. The general procedure involves five main steps:

1. Obtain Temporary ID: Acquire a temporary ID on the GST portal.
2. Log in with Temporary ID: Access the GST portal using the temporary ID obtained in the previous step.
3. Create Challan for Fee: Generate a challan on the GST portal to pay the advance ruling application fee. Keep a record of the challan receipt and the CIN.
4. Download and Complete Application Form: From the GST portal homepage, navigate to Downloads > Offline Tools > GST ARA 01 – Application for Advance Ruling to download and print the PDF template. Fill in the required details manually, including the temporary ID.
5. Submit Application Physically: Visit the State Authority for Advance Ruling Office to submit the completed application, along with the challan receipt and all supporting documents.

How to Appeal an Advance Ruling Before the Appellate Authority

Taxpayers can file an appeal against an AAR order with the AAAR within thirty days of receiving the advance ruling. Use form ARA-02 for this process:

1. Access Appeals Section: Log in to the GST portal, then go to Services > User Services > My Applications.
2. Locate Orders: On the case-details window, click the Orders tab on the left panel.
3. File Appeal: Click the File Appeal hyperlink next to the relevant advance ruling order issued by the AAR.
4. Select Act and Ensure Balance: Choose the Act under which the appeal is being filed. Confirm that the cash ledger has sufficient balance for the application fee. The procedure for fee payment is similar to the advance ruling application process for registered persons. Once the Amount to be paid is zero, click Create Application For Appeal.
5. Complete Appeal Application: Fill in the Advance Ruling Appeal Application with necessary details, upload the PDF template, and attach supporting documents.
   • If the appeal is filed more than 30 days after receiving the ruling, the No. of days delay in filing Appeal field will show a non-zero value. In such cases, attach details for Condonation of Delay (COD) under the Upload Supporting Documents section.
   • Select the applicable Act (SGST, CGST, or IGST).
   • Enter the correspondence address for notices.
   • Indicate whether you wish to be heard in person.
   • Download the ARA-02 template, complete it, and upload the converted PDF under Details of Appeal for Advance Ruling Application.
   • Upload any additional supporting documents with descriptions.
   • Complete the verification section as detailed in the advance ruling application guide.
6. Review and File: Click Preview to review details before Proceed To File. A warning message will appear if there's a delay in filing, reminding you to upload COD documents. Click Proceed if already uploaded.
7. Final Submission: Submit the appeal using DSC or EVC.

Upon successful appeal filing, an ARN is generated, an acknowledgment is provided, and SMS/email notifications are sent to the applicant and jurisdictional officer. The application is then listed before the AAAR, and its status can be tracked by the applicant.

Other Facilities on the GST Portal for Advance Ruling Applicants

Applicants can access several other features on the GST portal:

1. View Cause List: Without logging in, navigate to Services > User Services > Cause List to check scheduled hearings. Filter by authority type (AAR/AAAR), state, jurisdiction, and date.
2. View Orders, Notices, Documents, or Replies: On the Case Details page, various tabs (Application, Notices, Replies, Orders, Additional Documents) allow you to view corresponding entries. Each entry offers hyperlinked actions such as View application, Reply to a notice, View previous replies, or Download Document.
3. File Reply: It is important to respond to notices from the AAR or AAAR, which may relate to application rejection, adjournment, personal hearings, rectification, or declaring a ruling void.
   • Access Notices: Go to the Case Details page and select the Notices tab.
   • Initiate Reply: Click the Reply hyperlink against the relevant notice.
   • Fill Reply Details: Download the template, complete the reply, and upload the converted PDF under Details of Reply. Upload any supporting documents with descriptions, and fill in the verification section.
   • Preview and File: Review the details, click Preview, then Proceed to File. A warning for condonation of delay may appear; click Proceed if documents are uploaded.
   • Final Submission: File using DSC or EVC. A reply reference number is generated, and notifications are sent. The reply hyperlink for that notice will become disabled as only one reply is allowed per notice.
4. File Rectification: An applicant or jurisdictional officer can request rectification of an AAR or AAAR order within six months from the order's date. The steps are identical to filing a reply. The application for rectification may either be rejected or accepted by the AAR or AAAR.