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    <title>PROCEDURE FOR OBTAINING ADVANCE RULING BY AN UNREGISTERED PERSON UNDER GST LAWS</title>
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    <description>Unregistered persons may obtain an advance ruling under GST on classification, applicability of notifications, time and value of supply, admissibility of input tax credit, liability to pay tax, registration requirement, and whether an activity amounts to a supply. The applicant must create a temporary user ID on the GST portal supplying residency, state/UT, legal and trade names, business constitution, PAN, signatory and address, verify via email OTP, pay the prescribed fee via challan, download and complete Form GST ARA-01, upload up to four supporting documents, and submit the application to the State Authority for Advance Ruling which will advise further procedure.</description>
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    <pubDate>Thu, 07 Nov 2019 06:10:32 +0530</pubDate>
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      <description>Unregistered persons may obtain an advance ruling under GST on classification, applicability of notifications, time and value of supply, admissibility of input tax credit, liability to pay tax, registration requirement, and whether an activity amounts to a supply. The applicant must create a temporary user ID on the GST portal supplying residency, state/UT, legal and trade names, business constitution, PAN, signatory and address, verify via email OTP, pay the prescribed fee via challan, download and complete Form GST ARA-01, upload up to four supporting documents, and submit the application to the State Authority for Advance Ruling which will advise further procedure.</description>
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