Application of Advance Ruling to be filed manually if we have already filed on GSTN portal

[Nandesh Barai]

I have filed an Application for Advance Ruling before the Gujarat GST, online on GSTN portal. Do the same needs to be filed physically with the office of Advance Ruling authority or it would suffice that I have filed the application online?

[Sadanand Bulbule]

It is sufficient. However for records, you may file physically as well, if convenient.

[Nandesh Barai]

Ok, thanks for your guidance sir.

[YAGAY andSUN]

For GST Advance Ruling in India (including Gujarat), filing the application online on the GST portal (GSTN) is generally sufficient but with an important practical caveat.

What the law/process says

Under the GST framework governed by the Central Goods and Services Tax Act, 2017 and corresponding State GST rules:

• Applications for Advance Ruling (Form GST ARA-01) are meant to be filed electronically on the GST portal.

• The prescribed fee is also paid online.

• Once submitted, the application is transmitted to the concerned Authority for Advance Ruling (AAR), such as the Gujarat Authority for Advance Ruling.

Practical reality (important)

In practice, many state AARs; including Gujarat, often ask for physical copies after online filing. Typically, they may require:

• A printed copy of the application

• Supporting documents

• Proof of fee payment

• Authorization (if filed by consultant)

Sometimes this requirement is:

• Mentioned in a deficiency memo, or

• Communicated informally by the AAR office

What you should do

• Check your GST portal for any notices/deficiency memos.

• If nothing is communicated yet, it's advisable to:

  • Either contact the Gujarat AAR office, or

  • Proactively submit a physical set to avoid delays (this is common practice).

Bottom line

• Legally: Online filing is sufficient

• Practically: Physical submission is often expected/required for processing

***

[Nandesh Barai]

Ok sir. Will keep check on this. Thank you

[YAGAY andSUN]

In simple words;

Under the provisions of the Central Goods and Services Tax Act, 2017, read with the applicable Gujarat Goods and Services Tax Rules, an application for Advance Ruling is required to be filed electronically in Form GST ARA-01 on the common GST portal, along with payment of the prescribed fee. Upon such filing, the application is duly transmitted to the Gujarat Authority for Advance Ruling for further processing, and no separate statutory requirement is prescribed mandating physical filing of the same.

However, as a matter of prevailing administrative practice, the Gujarat Authority for Advance Ruling may call upon the applicant to furnish a physical set of the application along with all supporting documents, either through issuance of a deficiency memo or at the stage of preliminary scrutiny or hearing. In certain cases, applicants are informally advised to submit hard copies to facilitate expeditious processing of the matter.

In view of the above, while the online filing of the application is legally valid and sufficient compliance with the statutory requirements, it is advisable, as a matter of prudence and to avoid procedural delays, to keep ready and, if required, submit a complete physical set of the application, annexures, supporting documents, and proof of payment before the Gujarat Authority for Advance Ruling.

Accordingly, it may be concluded that no mandatory physical filing is prescribed under law; however, submission of physical documents may be necessitated in practice for smooth processing and timely disposal of the application.

AI Summary

Advance Ruling filing under GST is valid online, though physical documents may still be sought for processing. An application for Advance Ruling under the GST framework is required to be filed electronically in Form GST ARA-01 on the common GST portal, together with payment of the prescribed fee. On such filing, the application is transmitted to the concerned Authority for Advance Ruling for processing, and no separate statutory requirement mandates a second physical filing of the same application. As a matter of administrative practice, however, the Authority may call for a physical set of the application, annexures, supporting documents, and proof of fee payment to avoid procedural delay.