Department of GST Maharashtra issues checklist for obtaining advance ruling

Procedure & Checklist for obtaining Advance Rulings under the Goods and Services Tax Act, 2017

The Maharashtra Authority for Advance Ruling is constituted by Government of Maharashtra by issuing Notification in October 2017 (No. MGST-1017/CR 193/Taxation-1 Dt. 24/10/2017). Copy of Marathi and English Notifications are reproduced in the following pages for ready reference. These Notifications are available on the portal of the Department https://mahagst.gov.in and can be viewed as under:

Home Page >> Act & Rules >> Goods and Services Tax >> GST Trade Circulars, Notifications and GR >> MGST

Details of the Maharashtra Authority for Advance Ruling is also available on the portal of Goods and Services Tax Council

http://www.gstcouncil.gov.in/advancerulings.

The Procedure & Checklist for obtaining Advance Rulings is as under:

1.) An application for obtaining an Advance Ruling under sub-section (1) of Section 97 of the CGST/MGST Act and the Rules made thereunder, shall be made in quadruplicate, in FORM GST ARA-01 (Please refer to Annexure-I) i.e. the set of physical four copies to be submitted to the office of the Maharashtra Authority for Advance Ruling (first main copy, two copies for Members of the Maharashtra Authority for Advance Ruling and one copy for Officer) at the below mentioned address:

The Maharashtra Authority for Advance Ruling, GST Bhavan Building, 8th floor, H-Wing, Mazgaon, Mumbai-400 010.

2.) The application shall be accompanied by a fee of INR 10000/- (INR 5000/- for the CGST/IGST/Cess and INR 5000 for MGST), which is to be deposited online by the Applicant.

3.) In order to make the payment of fee for filing an application for Advance Ruling on the common portal, the applicant has to fill his details using “Generate User ID for Advance Ruling” under “User Services”. (Circular 25/25/2017-GST Dt. 21/12/2017 is appended for ready reference)

4.) After entering the email id and mobile number, a One Time Password (OTP) shall be sent to the email id. Upon submission of OTP, the system shall generate a temporary ID and send it to the declared email and mobile number of the applicant.

5.) On the basis of this ID, the applicant can make the payment of the fee of INR 5,000/- each under the CGST and the respective SGST Act.

6.) The applicant is then required to download and take a print of the challan and file the application with the Authority for Advance Ruling.

7.) The application, the verification contained therein and all the relevant documents (there is no specific document checklist. Relevant documents pertaining to the advance ruling query are to be attached) accompanying such application shall be signed

a. in the case of an individual, by the individual himself or where he is absent from India, by some other person duly authorised by him in this behalf, and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;

b. In the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family or by the authorised signatory of such Karta;

c. In the case of a company, by the Chief Executive Officer or the authorised signatory thereof;

d. In the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf;

e. In the case of a firm, by any partner thereof, not being a minor or the authorised signatory thereof;

f. In the case of any other association, by any member of the association or persons or the authorised signatory thereof;

g. In the case of a trust, by the trustee or any trustee or the authorised signatory thereof; or

h. In the case of any other person, by some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48 of the CGST Act