Can Unregistered Person Seeks Advance Ruling under G.S.T ?


In GST regime, the application for seeking Advance Ruling can be filed by a registered person as well as an unregistered person who is desirous of obtaining Advance Ruling under the CGST Act.

Unregistered persons should create a User ID on GST Portal, using which they can create challan and make Payment in pre-login mode. Download the application from “Download -> Offline Tools”, print it, fill it and submit to Jurisdictional Tax Office along with Payment Receipt.

Steps must be followed to seek hearing for Advance Ruling?

1.Applicant accesses the GST Portal and selects ‘Generate User ID for Advance Ruling’ under the User Services tab in the pre-login mode.

2. Applicant fills all the details in the application form along with-

a. PAN (Optional for Non-Resident User) + Legal Name of Business – validated against CBDT database

b. Mobile number and E-mail address of Authorized Signatory – Validated through separate OTPs

3. On successful validation  of PAN, Legal Name of Business, Mobile OTP, and E-mail OTP. success message of generation of User ID is displayed. Also, User ID, Username, and Password is sent to the E-mail ID of the Authorized Signatory.

4. Applicant goes to the GST Portal using the User ID and creates Challan in pre login mode as per prescribed fee. Challan must be duly paid and Challan Receipt along with Challan Identification Number (CIN) must also be obtained.

5. Applicant downloads and fills the advance ruling form from the GST Portal and along with the temporary ID and Challan receipt, submits it manually at the Tax Office.


Even though there is  an open platform available to seek advance ruling for both registered and unregistered persons , the matters on which advance ruling can be sought is limited.

Visit and speak to your dedicated tax adviser for any further queries with regards to your Income tax returns & G.S.T Matters, or download paper tax mobile application from Google play store to stay updated for any legal updates.

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