PROCEDURE FOR FILING APPLICATION FOR ADVANCE RULING IN GST PORTAL

[Mr. M. GOVINDARAJAN]

Filing of application

• First log into the GST portal.
• Navigate to Services > User Services > My applications.
• Select the ‘Application Type’ as ‘Advance Ruling’ from the drop down list and click the ‘New Application’.
• If the fee for the Advance Ruling is not deposited in the electronic cash ledger, click ‘Deposit in Cash Ledger’ button to deposit the fee for Advance Ruling.
• If the fee is paid or if there is sufficient amount in the electronic cash ledger, then click ‘Create Application for Advance Ruling’.
• The required details are to be filled in the application form.
• Then ‘Download Template’ is to be clicked to download the application for Advance Ruling.
• The template shall be updated with the required information.
• Under ‘Details of Advance Ruling Application’ upload, click the chosen file button. 
• Navigate and select the Filled template.
• Under ‘Upload Support Documents’ enter document description and click the ‘Choose File’ button.  Navigate and select the supporting documents.

• One can upload only 4 documents with the maximum size of 5 MB each, the remaining documents can be handed over in hard copy. 
• In case the Authority requires further documents the applicant can provide the necessary documents at the time of personal hearing.

• The applicant is to select the nature of business activity(s) in which Advance Ruling is sought.  The applicant can also select multiple nature of business activity(s) if required.

• Under ‘Verification’ tab, the required details are to be filled.
• After filling the enrolment application, the application is to be signed digitally using Digital Signature/E-signature or EVC.
• Once the verification is completed, the fee amount will be auto debited from the cash ledger and ARN will be generated and status is changed to ‘Submitted’.

Admission or rejection of application

On completion of filing of application, further process is as detailed below-

• The ARN generated along with acknowledge will be communicated to the applicant through an email and SMS.
• An email is sent to the concerned officer and jurisdictional officer informing them about the receipt of the application along with the ARN and application date.
• The applicant can navigate to ‘Dashboard > services > User services > My application and search for the application and open the ‘Case Details Screen’. 
• The application will land in the queue of the Authority for Advance Ruling under Application Index.
• The Authority for Advance Ruling will examine the relevant records and information obtained from the concerned officer or the jurisdictional officer and hears the applicant/the authorized representative of the applicant as well as the concerned officer or the jurisdictional officer or his authorized representative.
• The Authority for Advance Ruling will review the application and issue ‘Hearing Notice’ for admission/rejection of the application.
• The Hearing notice will be sent to the applicant and the concerned officer or the jurisdictional officer with date, place and time of hearing.
• The applicant or the concerned officer/jurisdictional officer may submit the replies, if any, on the GST portal.
• On the date of hearing the parties to the application are to appear before the Authority for Advance Ruling.
• On the hearing date, if required, an adjournment may be obtained.
• The Authority for Advance Ruling may issue an ‘Adjournment Notice’ to the parties with the details of new date, new place and new time of hearing.
• After hearing the parties and examining the application and records received during the personal hearing, if any, the Authority for Advance Ruling shall issue an order either ‘admitting’ or ‘rejecting’ the application.
• If the application is ‘rejected’-

• the status of ARN is changed from ‘Submitted’ to ‘Rejected’.
• email and SMS are sent to the applicant, concerned officer and the jurisdictional officer intimating them of the rejection of the application.
• The applicant can file an application for rectification using ‘File Rectification’ link on the ‘ORDERS’ tab.
• One cannot file appeal against the rejection of the application.

• If the application is ‘admitted’ the status of the ARN is changed from ‘submitted’ to ‘admitted’.
• Email and SMS are sent to the applicant, the concerned officer and the jurisdictional officer intimating them of the admission of the application.

Disposal of the application

Once the application for advance ruling is admitted the following procedure will be taken place in the GST portal-

• The Authority for Advance Ruling will issue ‘Hearing Notice’ for disposal of Advance Ruling application to the applicant and concerned officer and/or jurisdictional officer, with details of date, place and time of hearing.
• The status of ARN will change from ‘Admitted’ to ‘Pending for Order’.
• The applicant, and the concerned officer and/or the jurisdictional officer can submit their replies/counter replies, if required, on the GST portal.
• On the date of hearing the parties will appear before the Authority for Advance Ruling.
• The Authority for Advance Ruling may issue an Adjournment notice to the parties with the details of new date, new place and new time of hearing.
• After hearing both the parties the Authority for Advance Ruling can make the following decisions-

• In case of concurrence, the Authority for Advance Ruling shall issue order disposing the Advance Ruling Application.  The status of ARN will be changed from ‘Pending for Order’ to ‘Disposed by Authority’.
• In case of difference of opinion among the members the Authority for Advance Ruling shall refer the case to the Appellate Authority for Advance Ruling.

• The Authority can make partial reference or complete reference.
• In case of partial reference is made both and order and reference is made.  Order is passed in regards of concurrent points.  Reference is made to the Appellate Authority for Advance Rulings on non concurrent points.
• In both cases the status of ARN will be changed from ‘Disposed by Authority’ to ‘Reference by Authority’.

Disposal of Reference by Appellate Authority for Advance Ruling

On receipt of reference from the Authority for Advance Ruling the Appellate Authority for Advance Ruling will proceed further-

• The Appellate Authority for Advance Ruling will review the reference made.
• The Appellate Authority for Advance Ruling will issue ‘Hearing Notice’ for disposal of Advance Ruling application, to the applicant and concerned officer and/or jurisdictional officer with date, place and time of hearing.
• The applicant and the concerned officer and/or the jurisdictional officer can submit replies/counter replies.
• The parties will appear on the hearing date before the Appellate Authority for Advance Ruling.
• The Appellate Authority may issue an ‘Adjournment Notice’, if required, to the parties with details of new date, place and time of hearing.
• After hearing both the parties and examining the application and records received during the personal hearing, if any, the Appellate Authority will pass the order.
• The status of ARN  will change from ‘Referred by Authority’ to ‘Disposed by Appellate Authority’
• Email will be sent to the applicant, the concerned officer and jurisdictional officer intimating them of application disposal.

Rectification of order

•  The Authority for the Advance Ruling may amend any order passed by it so as to rectify any error apparent on the face of the record, if such error is noticed by the Authority for the Advance Ruling on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, the applicant to the Authority for the Advance Ruling within a period of 6 months from the date of the order.
• No rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made unless the applicant or the appellant has been given an opportunity of being heard.
• The applicant can file an application for rectification using ‘File Rectification’ link on the ORDERS tab.
• 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 the applicant still want to file the rectification application as the period exceeds 6 months from the date of the order.
• If ‘Yes’ button is selected the system will allow the applicant to file the rectification application.
• If ‘No’ button is selected the system will bring back the applicant to the earlier screen.
• Once the rectification application is filed the status of ARN will be updated to ‘Rectification submitted’.
• Rectification reference number will be communicated to the applicant through an email and SMS and also to the concerned officer and the jurisdictional officer.
• An alert will be go to the Authority for advance Ruling.
• The Authority for Advance Ruling will review the application.
• The Authority for Advance Ruling may reject the application if it is satisfied that if 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 to the applicant, the concerned officer and/or jurisdictional officer with date, place and time of hearing.
• Based on the hearing the Authority for advance Ruling will pass order.
• The status of the ARN is updated to ‘Rectification Rejected’.
• The Authority for Advance Ruling, if not reject the rectification application, may proceed with the application.
• The Authority for Advance Ruling issues ‘Hearing Notice’ for disposal of rectification application.
• The said intimation is sent by a system generated email to the applicant and concerned officer/jurisdictional officer with date, place and time of hearing.
• During the hearing the Authority for Advance Ruling may issue ‘Adjournment notice’ to the parties, if required, intimating the new date, new place and new time of hearing.
• On the date of hearing the parties will appear before the Authority for Advance Ruling.
• After hearing the parties the Authority for Advance Ruling may rectify the order.
• The status of the ARN is updated to ‘Application disposed’.
• The parties will be informed about such order through email.

suo-motu rectification

The Authority for Advance Ruling may, suo motu, rectify the advance ruling passed by it, if there is any error on the face of the record.    Once the Authority for Advance Ruling initiates rectification proceedings or the concerned officer/jurisdictional officer files application for rectification of order, the portal will automatically send the registered person an email informing about the receipt of the application of Rectification or order or suo motu initiation of rectification along with the rectification reference number and application date.

• If the effect of rectification has the effect of enhancing the tax liability or reducing the amount admissible input tax credit-

• The Authority for Advance Ruling will issue ‘Hearing Notice’ along with the grounds of rectification.
• This intimation will be sent by a system generated email to the applicant and the concerned officer/jurisdictional officer, with date, place and time of hearing.
• The Authority for Advance Ruling may also issue an ‘Adjournment notice’ to the parties, with details of new date, new place and new time of hearing.
• On the date of hearing the parties will appear before the Authority for Advance Ruling.
• After giving reasonable opportunities to the parties, the Authority for Advance Ruling will rectify the order.
• The status of ARN will be updated as ‘Application disposed’.
• The parties will be informed about such order through email.

• In case opportunity of being heard is not required the Authority for Advance Ruling will rectify the order.  The status of ARN will be updated as ‘Application disposed’.  The parties will be informed about such order through email.

Void proceedings

Section 104 of the Act provides that where the Authority for Advance Ruling finds that advance ruling pronounced by it has been obtained by the applicant or the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab-initio and thereupon all the provisions of this Act or the rules made there under shall apply to the applicant or the appellant as if such advance ruling had never been made.  No such order shall be passed unless an opportunity of being heard has been given to the applicant.

• Only the Authority for Advance Ruling can initiate void proceeding.
• The Authority for Advance Ruling will issue ‘Hearing Notice’ for declaring advance ruling order void.
• The notice intimation will be sent by a system generated email to the applicant, the concerned officer/jurisdictional officer, with date, place and time of hearing.
• The Authority for Advance Ruling may issue an ‘Adjournment Notice’ parties, if requires.
• The intimation of the same will be sent by a system generated email to the applicant, the concerned officer/jurisdictional officer with details of new date, new place and new time of hearing.
• After hearing the parties and examining the application and records received during the hearing, if any, the Authority for Advance Ruling may-

• drop the void proceeding; or
• declare the Advance Ruling as void.
• In both the cases the intimation will be sent by a system generated email to the applicant, the concerned officer/jurisdictional officer.

The Status of the ARN will be updated as ‘Order issued’

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