
Advance Ruling for Registered Taxpayers
Advance ruling is an official opinion by an Authority, mostly comprising of a high-level body presided over by a retired judge of the Supreme Court of India, empowered to settle issues concerning the tax consequences of a proposed transaction or an existing one. In cases such as Advance Ruling in GST, the Goods and Services Tax Department and the applicant is officially bound to follow the rulings issued by the adjudicatory body. Applications would be given a decision after being heard. In this article, we look at the procedure to obtain Advance Ruling for registered taxpayer (Persons having GST registration) in deatil.No Late Fee for GSTR-1 & GSTR-3B Return
The biggest relief extended to small business by the 31st GST Council is the waiver of late fee for filing GSTR-1 and GSTR-3B return. The GST Council has announced: “Late fee shall be completely waived for all taxpayers in case FORM GSTR-1, FORM GSTR-3B &FORM GSTR-4 for the months/quarters July 2017 to September 2018, are furnished after 22.12.2018 but on or before 31.03.2019.” Thus, filing of Form GSTR-1, GSTR-3B and GSTR-4 will not attract any late fee penalty until 31st March 2019.GST Annual Return Due Date Extended
All entities having GST registration are required to file GST annual return in form GSTR-9. The due date for filing GST annual return is usually 31st December of each year for the financial year ended on 31st March of the same calendar year. As GST is newly introduced in India, the Government has decided to extend the due date for GST annual return filing to 30th June 2019. The due date for filing GST annual return was originally extended upto 31st March 2019, which has been further extended to 30th June 2019 by the GST Council.General Information on Advance Ruling
Eligibility to Apply
An applicant who is registered or wishes to obtain a GST registration may apply to Advance Ruling on topics related to the GST Act with a fee as prescribed for the service. Comparatively, the procedure for requesting Advance Ruling for Unregistered Dealers is different.Types of Applications in Advance Ruling
A taxpayer/ applicant may apply for the following types of applications of Advance Ruling on the official GST Portal.- An application requesting an Advance Ruling from the Authority for Advance Ruling (AAR).
- An application for a reply for an issued Notice.
- An application regarding an appeal before the Appellate Authority for Advance Ruling (AARR).
- An application of rectification before the Authority or Appellate Authority as per the case.
Situations for an Advance Ruling
The following are the instances under which an individual can request for Advance Ruling.- The classification of all goods and/ or services or both.
- The determination of value and time to supply good and/ or services or both.
- The applicability of an intimation sent under the provisions of this Act.
- The admissibility of input tax credit of tax paid or deemed to have been paid.
- Determination of the liability to pay a tax of any good and/ or services or both.
- If the applicant is required to be registered.
- If any specific action initiated by the applicant, regarding any goods and/ or services, amounts to or results in a supply of goods and/ or services or both, in context.
Pre-conditions to Apply
- A registered applicant has to obtain registration/ GSTIN on the GST Portal.
- Applicant has to deposit the prescribed fee amount in the Electronic Cash Ledger.
Supporting Documents
The applicant can upload the appropriate supporting documents for the ruling along with the precisely completed application form for an advance ruling. The applicant may upload any four documents with a maximum size of 5 MB each while the rest of the documents may be submitted in hard copy. In cases where the Authority requires additional materials, the applicant may provide the necessary documents at a Personal Hearing.Application Procedure
The procedure to apply for Advance Ruling for Registered Taxpayers (FORM GST ARA-01) are as stated below. Step 1: Log on to the official GST home page by clicking here. Step 2: After the home page is displayed, login to the GGST Portal with the appropriate credentials such as User ID and Password. Step 3: Choose the Services option then, follow the same for the User Services option after which the My Applications option should be selected.
























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