New functionality for filing of application of advance ruling, appeal, etc. by unregistered persons on GST Portal
GSTN (The Goods and Services Tax Network) has enabled new functionality to facilitate the filing of application of advance ruling, appeal, etc. by unregistered persons on the GST portal.
Now a unregistered Dealer will also be able to make application on portal for advance ruling appeal etc.
The functionality to generate user id for unregistered applicant can be access from GST Portal through below navigation;
https://www.gst.gov.in/ > Services > User Services > Generate User ID for Unregistered Applicant
This functionality is provided by the government only for those dealers who are not registered or not liable to be registered under GST Act or seeking voluntary registration under GST Act.