GST

Paying the advance ruling fee by challan

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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

Rule 87, CGST Rules 2017; Sec 97, CGST Act 2017

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.

Close

  1. Get a GSTIN or temporary ID
  2. Create a challan for advance ruling fee
  3. Pay the fixed amount shown
  4. File ARA-01 with the payment details

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