2017 (9) TMI 1357 – DELHI HIGH COURT – 2017 (6) G. S. T. L. 261 (Del.) – Alternative system of filing the applications – the web portal for uploading an application seeking an advance ruling is not going to be ready till 15th January 2018. As an alternative, the GSTN has decided to accept all such applications, including applications from ‘unregistered persons’, manually with the facility to deposit the prescribed fees through the GST Portal – Held that: – it is not clear under what authority of law, the GSTN has decided to postpone the availability of this alternative system of filing the applications seeking advance ruling manually till 20th October 2017 when the provisions of law are already in force. Neither the counsel for GNCTD nor t
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er 2017 addressed to the GSTN have been answered as under: S. No. Issues Feedback/Input 1 By what date, the facility of filing Advance Ruling application is likely to be made available on GST Portal? Tentatively by 15th January, 2018. 2 In case it is decided to accept the forms manually, is there any mechanism available on the GSTN portal whereby applicants including an unregistered applicant can make payment of prescribe fees of R.5000/- For the intervening period a functionality is being developed to dispose of the advance ruling application manually with a facility to deposit prescribe fee under the law through GST portal for all applicants including unregistered persons. This facility will be available w.e.f. 20th October 2017 on the GS
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