Filing an application (FORM GST ARA-01) for seeking Advance Ruling by Registered Taxpayers and Tracking or Taking Action in the Subsequent Proceedings
How can I file and act on applications related to Advance Ruling on the GST Portal?
A taxpayer can file following types of Applications related to Advance Ruling on the GST Portal:
1) Application for seeking Advance Ruling from Authority for Advance Ruling (AAR)
2) Application for Reply to the issued Notice
3) Application of Appeal before the Appellate Authority for Advance Ruling (AAAR), with Application for Condonation of Delay in Filing Appeal if applicable
4) Application of Rectification before the AAR or AAAR as per the case
Based on the Applications that are filed, Advance Ruling Proceedings can be of following types:
-
Advance Ruling: For Processing Application for seeking Advance Ruling from
Authority for Advance Ruling (AAR) -
Advance Ruling Appeals: For Processing Application of Appeal before the
Appellate Authority for Advance Ruling (AAAR) -
Advance Ruling Reference: For Processing Applications referred by AAR
-
Rectification Proceedings: For Processing Applications for Rectifications of
Orders issued by AAR or AAAR -
Void Proceedings: For Processing Disposed Applications, where it was found that
the Applicant has obtained an Advance Ruling by fraud, or suppression of
material facts or misrepresentation of facts.
Applicant, after filing an application, needs to participate in the related proceedings and take necessary actions as intimated by AAR or 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.
To file an application or take necessary actions related to the Proceedings of
all Advance Ruling-related Applications, perform following steps:
A) Create an Application for seeking Advance Ruling from AAR if you are an Unregistered User or Create an Application for seeking Advance Ruling from AAR if you are a Registered User
B) Search for Applications related to Advance Ruling and open the Case Details Screen
C) Search and View Cause List of all Advance Ruling-related Applications
D) Take Action using APPLICATIONS tab
E) Take Action using NOTICES tab
F) Take Action using REPLIES tab
G) Take Action using ORDERS tab
H) Take Action using RECTIFICATION tab
I) Take Action using ADDITIONAL DOCUMENT tab
A. Advance Ruling by Registered Taxpayers (FORM GST ARA-01)
To apply for advance ruling, perform the following steps:
1) Access the http://www.gst.gov.in URL. The GST Home page is displayed.
2) Login to the GST Portal with valid credentials i.e. your User Id and Password
3) Click the Services > User Services > My Applications command.
4) My Applications page is displayed.
5) Select the Application Type as Advance Ruling from the drop-down list.
6) Click the NEW APPLICATION button.
7) 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.
Note: If taxpayer has sufficient balance in Cash Ledger under Fee head, click
CREATE APPLICATION FOR ADVANCE RULING.
8) The Create Challan page is displayed.
Note: In the Tax Liability Details grid, the Total Challan Amount field and Total Challan Amount (In Words) fields are auto-populated with total amount of payment to be made. You cannot edit the amount.
Select the Payment Modes as E-Payment/ Over the Counter/ NEFT/RTGS.
Click the GENERATE CHALLAN button.
The Challan is generated.
Note:
In case of Net Banking: You will be directed to the Net Banking page of the
selected Bank. The payment amount is shown at the Bank’s website. If you want
to change the amount, abort the transaction and create a new challan.
In case of successful payment, you will be re-directed to the GST Portal where the transaction status will be displayed.
In case of Over the Counter:
Take a print out of the Challan and visit the selected Bank. Pay using Cash/
Cheque/ Demand Draft within the Challan’s validity period. Status of the
payment will be updated on the GST Portal after confirmation from the Bank.
In case of NEFT/ RTGS:
Take a print out of the mandate form and visit the selected Bank. Mandate form
will be generated simultaneously with generation of challan. Pay using Cheque
through your account with the selected Bank/ Branch. You can also pay using the
account debit facility. The transaction will be processed by the Bank and RBI
shall confirm the same within <2 hours>. Status of the payment will be updated
on the GST Portal after confirmation from the RBI I.e. based on CIN received
from RBI.
Click here to refer the FAQs and User Manual on Making Payment.
9) After a successful payment, user will be redirected to Advance Ruling Application page.
10) Click ‘CREATE APPLICATION FOR ADVANCE RULING’ to create application for Advance Ruling.
11) Application page opens.
12) Under Details of Jurisdictional Officer section, SGST will be selected by
default from the dropdown menu of ‘Application filed for’ and below details
will be displayed (Name, Designation, Email ID, Address, Jurisdiction Details).
13) Under Correspondence Address section, enter Building no./Flat no., Name of the primases/Building, Floor no., Road/Street, City/Town/Locality/Village.
14) Select State, District from drop down menu and enter the PIN Code.
15) If correspondence address is Same as Registered Address, select the
checkbox. Address details will be auto-populated and the fields will be
non-editable in this section.
16) Select the applicable checkbox for Nature of the activity(s)(proposed/present) in respect of which Advance Ruling sought.
17) Select the checkbox for Issue/s on which advance ruling required (Tick
whichever is applicable).
18) To download the template for Advance Ruling Application, Click Download Template.
19) AdvanceRulingTemplate.docx will be downloaded in Downloads folder.
20) Click Enable Editing.
21) Update the template with required information.
22) Under Details of Advance Ruling Application, upload, click the Choose file
button. Navigate and select the Filled template.
23) Click Save As and Choose the folder to save the AdvanceRulingTemplate.
24) Select Save As Type to PDF(.pdf).
25) Click SAVE.
26) Steps to convert Word File to PDF are also at in the Application.
Note:
You can upload only PDF file with maximum file size for upload of as 5 MB.
27) Under Upload Supporting Documents, Enter Document Description and click the
Choose File button. Navigate and select the Supporting Documents.
28) After the document is uploaded, Click ADD DOCUMENT button.
Note:
-
You can upload only PDF file with maximum file size for upload of as 5 MB.
-
Maximum 4 supporting documents can be attached in the application. The remaining documents can be handed over in hard copy during personal hearing.
29) Under Declaration, select both the checkboxes.
30) Under Verification Tab, Enter Name of in box against ‘Son/Daughter/Wife of’, Designation.
31) In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.
32) In the Place field, enter the place where the form is filed.
33) Once Name of Authorized Signatory and Place is updated, Designation/Status and Date is auto-populated.
34) To preview the Application before filing, Click PREVIEW. The Preview
functionality is used to check the values we entered in screen are same as
in downloaded PDF file.
35) AdvanceRuling.pdf file will be downloaded. Open the pdf file and check if
all the details are correctly updated.
36) Click Proceed to File.
37) After filling the enrolment application, you need to digitally sign the application using Digital Signature Certificate (DSC)/ E-Signature or EVC.
Digitally signing using DSC is mandatory in case of LLP and Companies.
38) Once the Verification is completed, fee amount will be auto debited from
the cash ledger and ARN will be generated and status is changed to Filed.
B. Search for Applications related to Advance Ruling and open the Case Details Screen
To search for Applications related to Advance Ruling and open the Case Details Screen, perform following steps:
1.Access the www.gst.gov.in URL. The GST Home page is displayed.
2.Login to the portal with valid credentials.
3.Dashboard page is displayed. Click Dashboard > Services > User Services > My Applications
4.My Applications page is displayed. Select “Advance Ruling” in the Application Type, select submission period in the From Date field and To Date field and click SEARCH.
Note: Maximum of 3 months submission period can be entered at a time and
minimum one day period. Using the submission period, Taxpayer can search
maximum of last 7 Years data.
5.Based on your Search criteria, all types of Advance Ruling related Applications are displayed. Click the ARN hyperlink you want to open.
6.Case Details page is displayed. On this page, yellow header provides details of
this Application. There are six tabs in the left side of the page:
APPLICATIONS, NOTICES, REPLIES, ORDERS, RECTIFICATION and ADDITIONAL DOCUMENT.
You can click each tab to view Application details related to the tab.
APPLICATIONS tab is by default selected. You can click “View” in the Action
column and download the details of the filed application.
C. Search and View Cause List of all Advance Ruling-related Applications
To search and view Cause List of all Advance Ruling-related Applications, perform following steps:
1.Access the www.gst.gov.in URL. The GST Home page is displayed.
2.Navigate to Services > User Services > Cause List
Note: You can access Cause List without logging to the GST Portal with your credentials.
3.Cause List Screen is displayed.
4.From the Type of Authority drop-down list, select Authority for Advance Ruling (u/s 96) or Appellate Authority for Advance Ruling (u/s 99).
5.From the State drop-down list, select State in which Application was filed.
6.From the Jurisdiction drop-down list, select Jurisdiction in which Application was filed. This is not mandatory field.
7.Select Date.
8.Click SEARCH and Cause List of the day will be displayed. In case of no hearing scheduled for the day, following message will appear “No hearings are scheduled for date”.
Note: In case you don’t select any date, System will search and display the Cause List of the current day.
D. View Application Details based on which the Case was created
To view Application Details based on which this Case was created, perform following steps:
1.On the Case Details page of that particular application, select the
APPLICATIONS tab, if it is not selected by default. This tab provides you
an option to view the filed application in PDF mode. The PRN (Payment Reference
Number) along with Date of Debit and Status of Applicant is also displayed here
2.Click the View link under Action to download and view the application in PDF mode.
E. View Issued Notices and File Reply
To view issued Notices and File your Reply, perform following steps:
1.On the Case Details page of that particular application, select the NOTICES tab. This tab displays all the notices (Hearing/Adjournment) issued by AAR or AAAR.
Note:
Following types of Notices can be issued against the filed Applications related to Advance Ruling:
| Notices Issued by Authority for Advance Ruling (AAR) | Notices Issued by Appellate Authority for Advance Ruling (AAAR) |
|---|---|
|
|
|
2.Click Reply hyperlink in the Action column against the Notice for which reply is to be filed.
3.Reply application is displayed. Application Details and your details are
auto-populated. The remaining details must be filled manually. To go to the
previous page, you can click BACK.
4.Click Download Template to download and manually fill details of Reply and then upload the converted PDF using Choose File button under Details of Reply field.
5.If required, you can also upload supporting documents. This is not a
mandatory field. To upload, first fill Enter Document Description field and
then click Choose File to upload them.
6.Enter Verification details and click PREVIEW to download and review your Reply.
Once you are satisfied, click PROCEED TO FILE.
7.A Warning message popup is displayed. Click PROCEED.
8.Submit Application page is displayed. Click SUBMIT WITH DSC or SUBMIT WITH EVC.
9.Acknowledgement page is displayed. Click OK.
Note: You will also receive an email acknowledging receipt of this Counter
reply, along with generated Reply Reference Number.
10.GST System automatically directs you to the REPLIES tab where the reply you
just filed will be displayed in a table. Also, system generated email is
automatically sent to the JO/CO intimating them about successful submission of
the reply and the generated Reply Reference Number.
Note: Once the reply is submitted, the Reply link in the NOTICES tab will get
disabled. You can submit only one reply per each Notice.
F. View Replies/Counter-replies Filed by Self or Concerned Officer (CO)/Jurisdiction Officer (JO)
To view Replies/Counter-replies Filed by Self or Concerned Officer (CO)/Jurisdiction Officer (JO), perform following steps:
1.On the Case Details page of that particular application, select the
REPLIES tab. This tab displays the replies filed by either yourself or the
counter replies by the CO and/or JO, against the Notice issued by Authority.
Note: Maximum 3 replies can be submitted against any Notice. 1 reply by
Taxpayer, 1 Reply by Jurisdictional Officer and 1 reply by Concerned Officer.
2.Click the Reply No. hyperlinks to download the filed Replies. Click Notice No.
hyperlinks to download the respective notice. You can also click document names
in the Supporting Documents column to download and view the documents filed
along with each reply.
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G (1). View ORDERS and File Appeal
This section of the document discusses the steps to view ORDERS and File Appeal. In case, you want to take other actions (such as, search application, view notices and file replies, view counter replies etc.)
To view ORDERS and File Appeal, perform following steps:
1.On the Case Details page of that particular application, select the ORDERS tab.
This tab displays all the Orders issued by AAR or AAAR against this case. Click
File Appeal hyperlink to initiate your Appeal Application.
Note 1: Here are the types of Orders issued by AAR and AAAR.
| Orders Issued by Authority for Advance Ruling (AAR) | Orders Issued by Appellate Authority for Advance Ruling (AAAR) |
|---|---|
|
|
|
Note 2: You can file an Appeal against only the Advance Ruling Order issued by AAR.
2.New Application page is displayed. Act(s) for which Appeal against the Advance
Ruling has to be filed is auto-selected. In case, there is no sufficient
balance in Cash Ledger, click DEPOSIT TO CASH LEDGER button to deposit the
required amount of the displayed Total Fee Applicable in Cash Ledger. Click
here to refer the FAQs and User Manual on Making Payment. Otherwise, click
CREATE APPLICATION FOR APPEAL.
3.Advance Ruling Appeal Application page is displayed. System auto-calculates the
number of days delay in filing appeal from the date when Advance Ruling Order
was passed by the AAR. If the No. of days delay in filing appeal field is not
0, you must attach the Details of Condonation of Delay (COD) in the Upload
Supporting Documents field. Also, based on the Act(s) for which Appeal against
the Advance Ruling has to be filed, Details of Jurisdictional Officer is
auto-populated.To go to the previous page, you can click BACK.
Note: Appeal can be filed even after 30 days and up to 60 days (even without
COD) or even after 60 days from the date of communication of the order appeal
against. In case of delay, please attach the Application for COD in “Upload
Supporting Document” section of the Appeal Application.
4.Enter details in the Address of Appellant at which notices may be sent field
in case the address for communication of Notice is different than the
registered address. If the Address is same as registered address, then select
the Same as Registered Address check-box and the already registered address
will get pre-filled.
5.Select the radio buttons Yes or No, based on your choice of being heard in
person or not.
6.Click Download Template to download and manually fill details of Appeal and
then upload the converted PDF using Choose File button under Details of Appeal
for Advance Ruling Application field.
7.If required, you can also upload supporting documents. This is not a mandatory
field. To upload, first fill Enter Document Description field and then click
Choose File to upload them.
Note: You must upload the Details of Condonation of Delay (COD) if
No. of days delay in filing appeal field is not 0.
8.Enter Verification details and click PREVIEW to download and review your Appeal
Application. Once you are satisfied, click PROCEED TO FILE.
9.In case, No. of days delay in filing appeal field is not 0; a Warning message
popup is displayed. Click PROCEED.
10.Submit Application page is displayed. Click SUBMIT WITH DSC or SUBMIT WITH EVC.
11.Advance Ruling Acknowledgement page is displayed. In the top section of this
page, success message is displayed in green. New generated ARN and its details
are displayed in the Acknowledgement section. You can click the DOWNLOAD button
to download the filed Appeal or you can click GO To My Applications hyperlink
on the top-right side to open this new ARN.
Note 1:
Following actions take place on the GST Portal after a Taxpayer successfully
files an Appeal Application against the Advance Ruling Order passed by AAR:
-
ARN gets generated along with Acknowledgement and is communicated to the
Appellant through an email and SMS. -
An email is sent to the CO and JO informing them about receipt of application
along with ARN and application date. -
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.
Note 2:
Following actions take place on the GST Portal after a CO/JO successfully files
an Appeal Application against the Advance Ruling Order passed by AAR:
-
ARN gets generated along with Acknowledgement and is communicated to the
Appellant through an email and SMS. -
An email is sent to the Taxpayer informing him/her about receipt 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”. -
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.
12.On clicking GO To My Applications hyperlink, My Applications page is
displayed. Once you search with today’s date, the new ARN will be displayed
with Status as “Pending for Order”. Click ARN hyperlink.
13.Case Details page of your Appeal Application is displayed. You will be able
to track all proceedings related to this Appeal Application and take necessary
actions from this page using the tabs provided on the left.
Note:
Key-steps of the Proceedings related to an Appeal Application are:
If COD is required:
-
AAAR reviews 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. In this case,
its intimation 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
“Admitted”.(ii) Issue “Rejection of Condonation of Delay” Order if AAAR is not 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. In this case,
its intimation 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
“Rejected”.
If COD is not required or if COD is condoned and Appeal is admitted:
-
AAAR reviews the Appeal and issues “Hearing Notice” for Disposal of Advance
Ruling Appeal Application. Its intimation is sent by a system-generated email
to the Appellant and Respondents, with date, place and time of hearing. -
If required, Respondents can submit their Counter-replies on the GST Portal.
System will send an intimation regarding the submission of counter reply by
respondent to the appellant through 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, 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.
G. (2) File Rectification
To file Rectification and view them, perform following steps:
1.On the Case Details page of that particular application, select the ORDERS tab.
This tab displays all the Orders issued by AAR or AAAR against this case. Click
File Rectification hyperlink to initiate your Rectification Application.
Note: 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.
2.Rectification application is displayed. Your details, Order Details, Details of
JO are auto-populated. The remaining details must be filled manually. To go to
the previous page, you can click BACK.
3.Click Download Template to download and manually fill details of Rectification
and then upload the converted PDF using Choose File button under Details of
Rectification of Order field.
4.If required, you can also upload supporting documents. This is not a mandatory
field. To upload, first fill Enter Document Description field and then click
Choose File to upload them.
5.Enter Verification details and click PREVIEW to download and review your Reply.
Once you are satisfied, click PROCEED TO FILE.
6.Submit Application page is displayed. Click SUBMIT WITH DSC or SUBMIT WITH EVC.
7.Acknowledgement page is displayed. Click OK.
Note: You will also receive an email and SMS confirming successful filing of
Rectification, along with generated Rectification Reference Number.
8.GST System automatically directs you to the RECTIFICATIONS tab where the
Rectification of Order you just filed will be displayed in a table. You can
click hyperlinks in the Rectification No. and Order No. to download their
related documents. Also, intimation for submission of rectification application
is sent to the JO/CO through an email and alert will go to the AAR/AAAR.
Note: Rectification of Order can also be filed by CO/JO or AAR and AAAR.
H. View Rectifications filed for Orders of an ARN
To view Rectifications you have filed, perform following steps:
1.On the Case Details page of that particular application, select the
RECTIFICATIONS tab. This tab displays the Rectifications you or CO or JO or AAR
or AAR have filed.
2.Click hyperlinks in the Rectification No. and Order No. to download their related documents.
Note: Once the Rectification Application is filed, following steps occur:
If Rectification is filed by a Taxpayer or CO/JO:
AAR/AAAR reviews the Application and can take the following actions:
i. Issue “Rejection of Rectification Application” Order, with reasons for
rejection: If the AAR/AAAR is satisfied that the rectification is not required
or the application is time barred, it will provide an opportunity of being
heard and issue “Hearing Notice” for Acceptance/Rejection of Rectification
Application to the Applicant and CO and/or JO, with date, 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 system-generated 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/or concerned officer)
will be informed about such order through email.
If Suo moto Rectification is done by AAR/AAAR:
CASE 1 – In case opportunity of being heard is required because the
rectification has the effect of enhancing the tax liability or reducing the
amount of admissible input tax credit, following steps take place:
1.AAR/AAAR issues “Hearing Notice” along with the grounds of rectification. 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. It’s 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.2.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/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.
H. View Additional Documents
To view Additional Documents related to a case uploaded by AAR/AAAR, perform
following steps:
1.On the Case Details page of that particular application, select the ADDITIONAL
DOCUMENT tab. This tab displays the additional documents submitted physically
by any party (i.e. Applicant or Jurisdictional Officer or Concerned Officer)
during the hearing.
2.Click hyperlinks in the Download Document Column to download and view.