GST
Paying the advance ruling fee by challan
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Facts
The advance ruling application fee is paid through a PMT-06 challan. The portal pre-fills the fee at Rs 5,000 under the fee column for each tax head shown in the advance ruling challan, and the amounts cannot be changed.
Provisions and law
- Rule 87, CGST Rules 2017Electronic cash ledger in PMT-05, challan PMT-06 valid for 15 days, payment modes, CIN, PMT-07 for failed credits and PMT-09 transfers
- Sec 97, CGST Act 2017Application for advance ruling with the prescribed fee
Analysis
Unregistered applicants can get a temporary ID to pay and apply. Example: a startup wants to know the GST rate on its product before registering. It obtains a temporary ID, creates the challan for the advance ruling fee, pays and then files ARA-01. The fee is not refunded if the application is rejected.
Conclusion
- Get a GSTIN or temporary ID
- Create a challan for advance ruling fee
- Pay the fixed amount shown
- File ARA-01 with the payment details
A Savvy can do this for you
GST payment challan, PMT-06
₹999
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