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Creating a User ID on the GST Portal for Non-Registered Applicants

Unregistered individuals can apply for advance rulings under GST by first creating a user ID on the official GST portal. This process involves filling out personal and business details, verifying identity via OTP, and generating a challan for the prescribed fee. After payment, applicants download and complete Form GST ARA-01, which is then submitted to the State Authority for Advance Ruling Office to seek tax clarifications.

📖 2 min read read🏷️ GST Registration

Why Unregistered Individuals Need a User ID

The Goods and Services Tax (GST) framework allows tax authorities to provide advance rulings to businesses and individuals seeking clarity on tax-related issues. These rulings offer a straightforward interpretation of tax legislation. When taxpayers face uncertainty regarding specific tax laws, they can apply for an advance ruling. However, this application process is typically reserved for individuals or entities already registered under GST or those in the process of obtaining registration. Therefore, an unregistered person cannot directly request clarification without first acquiring a user ID on the GST portal to facilitate such a request.

Steps to Obtain and Utilize the User ID

To generate a user ID for an advance ruling, follow these steps:

  • Access the official GST portal at https://www.gst.gov.in/.
  • Navigate to Services > User Services > Generate User Id for Unregistered Applicant.
  • The system will then display the 'New Registration for Unregistered Applicant' page.
  • Input required information, including your residential status, the Permanent Account Number (PAN) of your business, the legal name as it appears on your PAN, and the details and address of the authorized signatory.
  • Once all details are entered, input the captcha code and click 'Proceed'. One-Time Passwords (OTPs) will be sent to your registered mobile number and email address.
  • On the 'Verify OTP' screen, input both the 'Mobile OTP' and 'Email OTP', then click 'Proceed'.

Upon successful verification, a user ID will be generated. Next, access Services > Payment > Create Challan, which will lead you to the 'Create Challan' page.

  • In the 'GSTIN/Other ID' field, enter the ID specifically created for the advance ruling application.

  • Input the captcha text and click 'Proceed'.

  • On the 'Create Challan' page, specify the required fee under the 'Fees' column, choose your preferred payment method, and then click 'Generate Challan'.

  • The system will prompt you to re-confirm your GSTIN/User ID.

  • Re-enter the 'GSTIN/Other ID' and click 'Proceed'. This action will generate the challan and display the subsequent payment page.

  • Click 'Make Payment' and complete the transaction. After payment, you can monitor its status by navigating to Services > Payment > Track Payment Status.

  • Subsequently, go to Downloads > Offline Tools > GST ARA 01 – Application for Advance Ruling to download the zip file containing Form GST ARA-01, the Advance Ruling Application.

  • Complete all necessary details within Form GST ARA-01 – Advance Ruling Application.

  • Once the form is thoroughly filled, submit it to the relevant State Authority for Advance Ruling Office for processing.

Frequently Asked Questions

Further Reading

Frequently Asked Questions

What is GST and its primary purpose in India?
GST, or Goods and Services Tax, is an indirect tax system in India that replaced multiple cascading taxes levied by central and state governments. Its primary purpose is to simplify the tax structure, reduce the compliance burden, and create a unified national market for goods and services.
Who is required to register under GST in India?
Businesses whose aggregate turnover exceeds a specified threshold limit (which varies based on the nature of supply and state) are generally required to register under GST. Additionally, certain businesses, like those making inter-state supplies or e-commerce operators, must register regardless of turnover.
What are the different types of GST in India?
There are four main types of GST in India: Central GST (CGST) levied by the Central Government, State GST (SGST) levied by State Governments, Integrated GST (IGST) levied by the Central Government on inter-state supplies and imports, and Union Territory GST (UTGST) for supplies within Union Territories.
Can a small business opt for a simpler GST compliance scheme?
Yes, small businesses with an annual turnover below a certain limit can opt for the GST Composition Scheme. This scheme allows them to pay GST at a lower, fixed rate on their turnover and file simplified quarterly returns, reducing their compliance burden.
How is Input Tax Credit (ITC) beneficial under GST?
Input Tax Credit (ITC) is a key benefit under GST, allowing businesses to claim credit for the GST paid on purchases of goods and services used for business operations. This mechanism prevents the cascading effect of taxes, where tax is levied on tax, ultimately reducing the final cost to the consumer and making the tax system more efficient.

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