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April 11, 2023
All Articles by: Mr. M. GOVINDARAJAN       View Profile
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Unregistered person

A person is called as an ‘unregistered person’ if his turnover is less than the limit of aggregate transactions is less than prescribed for registration with GST by a person.  A person may not register with GST Department even he crosses the threshold limit required for registration.  Such person is not called as an unregistered person.  Such registered person will be liable for penalty for non registration.

Advance Ruling

 Application for Advance Ruling can be filed by any person who is registered or is desirous of obtaining registration under this Act on the matters prescribed under the GST Act with payment of the prescribed fee.    Likewise the unregistered person can also obtain Advance Ruling from the Authority for Advance Ruling.

The unregistered person can seek Advance Ruling on the following matters, as like that of a registered person under section 97(2) of the CGST Act-

  • classification of any goods or services or both;
  • applicability of a notification issued under the provisions of this Act;
  • determination of time and value of supply of goods or services or both;
  • admissibility of input tax credit of tax paid or deemed to have been paid;
  • determination of the liability to pay tax on any goods or services or both;
  • whether applicant is required to be registered;
  •  whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.


The procedure for getting advance ruling by an unregistered person is as follows-

Creation of a temporary id

  • The unregistered person is to pay Rs. 5000/-for CGST + Rs.5000/- for SGST for seeking Advance Ruling. 
  • For making payment a temporary id is to be created by the unregistered person in the common portal.

The following is the procedure for the same-

  • Access the URL;
  • The GST Home page  will be  displayed;
  • Click Services > User Services > Generate User ID for Unregistered Applicant.
  • A warning message will appear-

“This functionality is only for applicants who are not registered or not liable to be registered under GST Act or seeking voluntary registration under GST Act.  This user id is only for facilitating certain functionalities to unregistered persons at GST portal such as filing of Advance Ruling, appeal etc.”

Do you wish to continue – Yes/No - Click Yes;

  •  The New Registration for Unregistered Applicant page will be displayed.
  • In this page the following information is to be furnished-
  • Are you a Resident/Non resident?
  • State/Union territory for which user id is required?
  • Legal name of the applicant (as mentioned in the PAN)
  • Trade name;
  • Constitution of business;
  • Permanent Account Number of the applicant;
  • Details of Authorized signatory;
  • Address of the applicant.
  •  Once the details, are filled in, enter the Captcha text and click the PROCEED button.
  • The applicant will receive Email OTP on the e-mail address mentioned in the New Registration for Unregistered Applicant page.
  • In the Verify OTP page, enter the Email.
  • On successfully entering the OTP, the applicant will get a success message that temporary User ID has been created and details are sent to registered e-mail ID.
  • Once the Temporary User ID is created, you will receive your Temporary User ID and password to login to the GST Portal on your registered e-mail ID.
  • The applicant can also edit your profile details after logging to the GST Portal.
  • Navigate to EDIT PROFILE button on the dashboard to edit and update details of the authorized signatory and address of the applicant.
  • Click the EDIT icon to edit the details and click the UPDATE button.
  • A warning message will come – ‘You are going to update your profile details, do you want to continue?’
  • Click PROCEED button.
  •  A success message will be displayed that profile has been updated successfully. Once profile is updated, the user will get intimation on registered email ID.

Making payment

  • Login to the GST Portal using the Temporary User ID.
  • Create Challan after logging to the GST Portal for Rs.10,000/-.
  • An unregistered person creates a challan and after making payment, need to take the print of that challan

The unregistered person can navigate to Services > Payments > Track Payment Status command to track the status of payment for Advance Ruling.

Filing of application for Advance Ruling

  • After a payment is made, click the Downloads > Offline Tools > GST ARA 01 – Application for Advance Ruling command.
  • The zip file with the pdf copy of the Form GST ARA -01, Advance Ruling Application will be downloaded. Check the Downloads folder of your computer and print the form.
  •  Fill the all details in the Form GST ARA -01, Advance Ruling Application.
  • The applicant can upload the relevant supporting documents which are required to submit along with the application form.
  •  However, the applicant can upload only 4 documents with the maximum size of 5 MB each and 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.
  • After filling the form, submit the form at the State Authority for Advance Ruling Office.
  • The Authority for Advance Ruling will inform about the further process.


By: Mr. M. GOVINDARAJAN - April 11, 2023



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