Updated on: Jun 29th, 2021
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2 min read
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:
An ID will be created. Then, click Services > Payment > Create Challan. The ‘Create Challan’ page will be displayed.
A registered, as well as an unregistered person, can apply for advance ruling in the following cases:
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.
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.
To seek advance ruling under GST, user must be registered or in the process. Follow steps to generate a user ID for unregistered applicants. They can apply on issues related to classification, notifications, time and value of supply, input tax credit, and tax liability. How to make payment as an unregistered person? How to track the application status under advance ruling? When can a taxpayer file for an advance ruling?