Filing an application (FORM GST ARA-01) for seeking Advance Ruling by Registered Taxpayers/Unregistered persons and Tracking or Taking Action in the Subsequent Proceedings – FAQ
GST
Dated:- 25-3-2023
1. Who can apply for Advance Ruling?
An application for Advance Ruling can be made by any person who is registered or is desirous of obtaining an advance ruling on the matters prescribed under the GST act with the prescribed fee.
The process for unregistered taxpayer is different for seeking advance ruling.
2. On what matters we can file an application for Advance Ruling?
A registered person as well as any other person desirous of obtaining registration can apply for Advance Ruling on the following matters, as prescribed under the act with the prescribed fee.
(a) Classification of any goods or services or both;
(b) Applicability of a notification issued under the provisions of this Act;
(c) Determination of time and value of supply of goods or services or both;
(d) Ad
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lication Type as Advance Ruling from the drop-down list and click the NEW APPLICATION button.
3. If there is no sufficient balance in Cash Ledger under Fee head and “Amount to be paid” is not nil, then click Deposit in Cash Ledger button to deposit the required amount in Cash Ledger. If taxpayer has sufficient balance in Cash Ledger under Fee head, click CREATE APPLICATION FOR ADVANCE RULING.
4. Fill the required details in the application form.
5. Click Download Template to download the template for Advance Ruling Application,
6. Update the template with required information.
7. Under Details of Advance Ruling Application, upload, click the Choose file button. Navigate and select the Filled template.
8. Under Upload Supporting Documents, enter Document Description and click the Choose File button. Navigate and select the Supporting Documents.
9. Under Verification Tab, enter the details.
10. Click PREVIEW to preview the Application before filing.
11. After filling the enrolme
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of my application for the Advance Ruling?
Yes, after successful submission of application, ARN will get generated along with Acknowledgement. Applicant can view the status from “My Applications” menu under “User Services” tab available on the dashboard, using the ARN and submission period.
Navigate to Services > Payment > Track Payment Status command to track the status of application for Advance Ruling.
8. How many types of Applications related to Advance Ruling can I file on the GST Portal?
A taxpayer can file following types of Applications related to Advance Ruling on the GST Portal :
* Application for seeking Advance Ruling from Authority for Advance Ruling (AAR).
* Application for Reply to the issued Notice.
* Application of Appeal before the Appellate Authority for Advance Ruling (AAAR), with Application for Condonation of Delay in Filing Appeal if applicable.
* Application of Rectification before the AAR or AAAR as per the case.
9. How many types of Advance Ruling
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AAAR.
On the GST Portal, for ease of all Applicants, details of each Application filed by the taxpayer is organized into the following six tabs in the Case Details Screen: APPLICATIONS, NOTICES, REPLIES, ORDERS, RECTIFICATION and ADDITIONAL DOCUMENT. Applicant can easily access these tabs of an Application to track all proceedings related to that particular application and take necessary actions.
11. What happens after the successful filing of an Application for seeking Advance Ruling?
Following actions take place on the GST Portal after successful filing of an Application for seeking Advance Ruling :
1. ARN gets generated along with Acknowledgement and is communicated to the Applicant through an email and SMS.
2. An email is sent to the Tax Officials – Concerned Officer (CO) and Jurisdictional Officer (JO) – informing them about receipt of application along with ARN and application date.
3. Applicant can navigate to Dashboard > Services > User Services > My Applications and sea
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parties and examining the application and records received during Personal Hearing, if any, AAR shall issue an order either admitting or rejecting the application.
12. What actions take place on the GST Portal if AAR rejects a Submitted Application for seeking Advance Ruling?
If AAR rejects a submitted Application for seeking Advance Ruling, following actions take place on the GST Portal :
* Status of the ARN is changed from “Submitted” to “Rejected”.
* Email and SMS is sent to the Applicant, CO and JO intimating them of application rejection.
13. What actions take place on the GST Portal if AAR admits a Submitted Application for seeking Advance Ruling?
If AAR admits a submitted Application for seeking Advance Ruling, following actions take place on the GST Portal :
* Status of the ARN is changed from “Submitted” to “Admitted”.
* Email and SMS is sent to the Applicant, CO and JO intimating them of application admission.
14. What actions can I take if AAR rejects my Applica
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3. On the date of hearing, parties appear before the authority. AAR can also issue an Adjournment Notice to the parties with details of new date, new place and new time of hearing.
4. After hearing the parties and examining the application and records received during Personal Hearing, if any, AAR can take following actions :
(a) In case of concurrence, AAR shall issue order disposing the Advance Ruling Application. Status of the ARN is changed from “Pending For Order” to “Disposed by Authority”.
(b) In case of difference of Opinion among the AAR Members, AAR shall refer the case to AAAR. AAR can make partial reference or complete reference. Partial reference is made if there is partial difference of opinion among the AAR Members. In this case, both Order and Reference is made. Order is passed in regards of concurrent points and Reference is made to AAAR on non-concurrent points. In both the cases, Status of the ARN is changed from “Disposed by Authority” to “Referred by Authority”.
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order that no advance ruling can be pronounced in respect of such point or points.
(ii) Issue “Appeal Order (Modifying Advance Ruling)” : Intimation of the Order is sent by a system-generated email to the Appellant and Respondents and the Status of the ARN is changed from “Pending For Order” to “Disposed by Appellate Authority”. If there is difference of Opinion among the AAAR Members on any point, AAAR will mention in the order that no advance ruling can be pronounced in respect of such point or points.
17. What actions take place on the GST Portal once AAAR disposes my Application (referred by AAR) for seeking Advance Ruling?
Once AAAR disposes the Application for seeking Advance Ruling, following actions take place on the GST Portal :
* Status of the ARN is changed from “Referred by Authority” to “Disposed by Appellate Authority”
* Email is sent to the Applicant, CO and JO intimating them of application disposal
18. What actions can I take once AAAR disposes my Application (
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reasonable opportunity of being heard to the Applicant.
20. From where can I file application for Rectification of an Order?
Once AAR/AAAR disposes an Application related to Advance Ruling, the Applicant can file an application for Rectification using “File Rectification” link on the ORDERS tab.
21. Will the system allow me to file Rectification even after 6 months of the issue of that Order?
In case the difference between the date of the order and rectification application filed is more than 6 months, the information message will pop up asking for confirmation if you still want to file the Rectification Application as the period exceeds 6 months from the date of the order. In case, you select “YES”, System will allow you to proceed with the application. In case, you select “NO”, System will bring you back to the earlier screen.
22. What actions take place on the GST Portal once I file Rectification of an Order?
Once you file Rectification of an Order, following actions take pla
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, place and time of hearing. Based on the hearing, it will pass the Order. Also, Status of the ARN is updated to “Rectification Rejected”. The parties (i.e. the applicant and the jurisdictional officer and/or concerned officer) will be informed about such order through email.
(ii) Proceed with Rectification :
* AAR/AAAR issues “Hearing Notice” for Disposal of Rectification Application. Its intimation is sent by a systemgenerated email to the Applicant and CO/JO, with date, place and time of hearing. AAAR can also issue an Adjournment Notice to the parties. Its intimation is also sent by a system-generated email to the Applicant and CO/JO, with details of new date, new place and new time of hearing.
* On the date of hearing, parties appear before the AAR/AAAR. AAR/AAAR after giving the persons concerned an opportunity of being heard can rectify the order. Status of the ARN is updated to “Application Disposed”. The parties (i.e. the applicant and the jurisdictional officer and/
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dictional officer and/or concerned officer) will be informed about such order through email.
CASE 2 – In case opportunity of being heard is not required, AR/AAAR will rectify the order. Status of the ARN is updated to “Application Disposed”. The parties (i.e. the applicant and the jurisdictional officer and/or concerned officer or AAR, if Order is rectified by AAAR) will be informed about such order through email.
24. Once AAR/AAAR initiates Rectification proceedings or CO/JO files Application for Rectification of Order, will I receive its auto-intimation?
Yes, once AAR/AAAR initiates Rectification proceedings or CO/JO files Application for Rectification of Order, GST portal will automatically send you an email informing about receipt of the application of Rectification of Order or Suo moto initiation of Rectification along with Rectification Reference Number and application date.
25. How many Applications of Rectifications of Order can I file?
Application for rectification of the
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you through an email. Also, intimation for submission of the reply is sent to the Jurisdictional Officer/Concerned Officer through an email.
29. Is there a limit on Adjournments, during Processing of all Applications related to Advance Ruling?
There is no limit on Adjournments. Hearing can be adjourned any no. of times.
30. Can I file an Appeal against the Advance Ruling Order passed by AAR, in case of Partial reference?
Yes, in case of Partial reference also, Appeal can be filed against the Advance Ruling Order passed by Authority for Advance Ruling.
31. Do I need to deposit any fee to file an Appeal against the Advance Ruling Order passed by AAR?
Yes, you need to deposit the applicable fee of ₹ 10,000 to file an Appeal against the Advance Ruling Order passed by AAR. The applicable fee will be displayed on the New Application page once you initiate filing of Appeal against Advance Ruling. Without depositing the required fee you won't be able to proceed further and file
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Application
* Advance Ruling Order
* Rectification of Order
* Rejection of Rectification Application
Orders issued by AAAR :
* Declaring Advance Ruling Void
* Dropping Void Proceedings
* Acceptance of Condonation of Delay
* Rejection of Condonation of Delay
* Appeal Order (Confirming Advance Ruling)
* Appeal Order (Modifying Advance Ruling)
* Rectification of Order
* Rejection of Rectification Application
34. Against which all Orders issued by AAR can I file an Appeal?
You can file an Appeal against the Advance Ruling Order and Rectification Order (in case the Advance Ruling Order is rectified) issued by AAR.
35. What actions take place once I file an Appeal against the Advance Ruling Order passed by AAR?
Following actions take place on the GST Portal after successful filing of an Appeal Application against the Advance Ruling Order passed by AAR :
(1) ARN gets generated along with Acknowledgement and is communicated to the Appellant through an email and SMS
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t of application along with ARN and application date. He/she can navigate to Dashboard > Services > User Services > My Applications and search for the Application and open the Case Details Screen. Status of the ARN will be “Pending for Order”.
(3) The application will land in the AAAR's queue under Application inbox and will be available to all tax officials and Appeal Proceedings will follow.
37. Once I file an Appeal against the Advance Ruling Order passed by AAR, to whom all GST Portal will send its auto-intimation?
Once you file an Appeal against the Advance Ruling Order passed by AAR, GST portal will automatically send an acknowledgement email and SMS to the Appellant and email intimation to the jurisdictional officer and Concerned Officer informing about receipt of appeal application along with ARN and application date.
38. Once CO/JO files an Appeal against the Advance Ruling Order passed by AAR, will I receive its auto-intimation?
Yes, once CO/JO files an Appeal agains
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views the COD Application and issues “Hearing Notice” for Admission/Rejection of Condonation of Delay. Its intimation is sent by a system-generated email to the Appellant and Respondents, with date, place and time of hearing.
* On the date of hearing, parties appear before the authority. AAAR can also issue an Adjournment Notice to the parties with details of new date, new place and new time of hearing.
* After hearing the parties and examining the application and records received during Personal Hearing, if any, AAAR can take following actions :
(i) Issue “Acceptance of Condonation of Delay” Order if AAAR is satisfied that the Appellant was prevented by sufficient cause to present the appeal within 30 days from the date of the communication of the order of the AAR. Also, he/she may allow appeal for a further period of 30 days and condone the delay upto a period of 30 days. In this case, its intimation is sent by a system-generated email to the Appellant and Respondents and the St
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rough an email.
* On the date of hearing, parties appear before the authority. AAAR can also issue an Adjournment Notice to the parties. Its intimation is sent by a system-generated email to the Appellant and Respondents, with details of new date, new place and new time of hearing.
* After hearing the parties and examining the application and records received during Personal Hearing, if any, AAAR can take following actions :
(i) Issue “Appeal Order (Confirming Advance Ruling)”. Intimation of the Order is sent by a system-generated email to the Appellant, Respondents and AAAR and the Status of the ARN is changed from “Pending For Order” to “Disposed by Appellate Authority”. If there is difference of Opinion among the AAAR Members on any point, AAAR will mention in the order that no advance ruling can be pronounced in respect of such point or points.
(ii) Issue “Appeal Order (Modifying Advance Ruling)”. Intimation of the Order is sent by a system-generated email to the Appellant, R
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n initiate Void Proceedings against an Applicant?
Only AAR/AAAR members can initiate Void Proceedings
45. What are the steps involved in Void Proceedings?
Steps involved in Void Proceedings are
* AAR/AAAR issues “Hearing Notice” for declaring advance ruling order void. Its intimation is sent by a system-generated email to the Applicant and CO/JO, with date, place and time of hearing. AAR/AAAR can also issue an Adjournment Notice to the parties. Its intimation is also sent by a system-generated email to the Applicant and CO/JO, with details of new date, new place and new time of hearing.
* On the date of hearing, parties appear before the AAR/AAAR.
* After hearing the parties and examining the application and records received during Personal Hearing, if any, AAR/AAAR can take following actions :
(i) Issue “Advance Ruling Declared Void” Order. In this case, it's intimation is sent by a system-generated email to the Applicant and CO/JO and AAR (if Order is passed by AAR) and the
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