Need for user ID for an unregistered individual

Under GST, an advance ruling is issued by tax officials for corporates and individuals who seek clarifications on tax matters. It is a simple interpretation of tax laws. Whenever a taxpayer is uncertain about tax laws, he/she can demand an advance ruling. Such requests can be made only by a registered person or by one who is going to obtain registration. 

Thus, if an unregistered person wants to seek any clarification, he/she cannot do so without being registered on the GST portal. Unregistered users should create a user ID so that they can make a request for advance ruling.

How to obtain and what are the uses?

To generate a user ID for advance ruling, do the following steps:

1. Go to https://www.gst.gov.in/.
2. Click on Services > User Services > Generate User Id for Unregistered Applicant.
3. The ‘New Registration for Unregistered Applicant’ page will be displayed.
4. Enter the details about your residential status, PAN of business, legal name as per PAN, details of the authorised signatory and address of the authorised signatory.
5. After filling the details, enter the captcha code and then click on ‘Proceed’. You will receive OTPs on your mobile phone and in your mail.

6. On the ‘Verify OTP’ page, enter the ‘Mobile OTP’ and ‘Email OTP’ and click on ‘Proceed’.

An ID will be created. Then, click Services > Payment > Create Challan. The ‘Create Challan’ page will be displayed.

7. Enter the ID you created for advance ruling in the ‘GSTIN/Other ID’ field.
8. Enter the captcha text and then click on the ‘Proceed’ tab.

9. On the ‘Create Challan’ page, under the ‘Fees’ column, enter the prescribed fee. Then, select the mode of payment and click on ‘Generate Challan’. 

10. The system will re-confirm the GSTIN/User ID.

11. Re-enter the ‘GSTIN/Other ID’ and click on ‘Proceed’. The challan will be generated and the following page will be displayed.

12. Click on ‘Make Payment’ and proceed with the payment. After making the payment, you can track the payment using the Services > Payment > Track Payment Status.

13. Then, click on Downloads > Offline Tools > GST ARA 01 – Application for Advance Ruling command. The zip file with Form GST ARA-01, Advance Ruling Application will be downloaded. 

14. Fill all the details in Form GST ARA-01 – Advance Ruling Application.

15. After filling the form, submit it at the State Authority for Advance Ruling Office for further process.

FAQs

• On what matters can a taxpayer file an application for an advance ruling?

A registered, as well as an unregistered person, can apply for advance ruling in the following cases:

1. To understand the classification of any goods or services or both
2. To understand the applicability of a notification issued under the provisions of this Act
3. Determination of time and value of supply of goods or services or both
4. Understanding what is the admissible input tax credit 
5. Determining the liability to pay tax on goods/services or both 
6. When a taxpayer is required to be registered 

2. How can an unregistered person make the payment?

An unregistered person should create a challan and after making the payment, he/she needs to take the print of that challan (along with other documents) to the State Advance Ruling Authority Office.

To track the status of the payment, a taxpayer should go to Services > Payment > Track Payment Status command to track the status of an application for advance ruling.

3. How to track the status of an application under advance ruling?

On successful submission of the application, the ARN will get generated along with the acknowledgement. An applicant can view the status from the ‘My Applications’ menu under the ‘User Services’ tab.