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2021 (12) TMI 1266 - AUTHORITY FOR ADVANCE RULING, TELANGANARequirement of GSTR 9 and 9C for FY 2017-18 as both the GSTN turnover is above Two Crore - under which GSTN the Income Tax returns must be reconciled as Part of the turnover i.e., July to Nov 17 is shown under old GSTN and from Dec to Mar 18 turnover is shown under new GSTN - claiming of Credits reflected in old GSTN 2A from Dec 2017 to till date which are not rectified by the suppliers - HELD THAT:- That this state of things came into being at the time of migration from the earlier tax regime to GST regime - That they have stopped business in one GSTIN and continuing in the other only. However certain credits are lying unutilized in the GSTIN where they have stopped business and would like to carry the credits into the active GSTIN. Therefore they have approached the AAR regarding the matter. It is observed by the AAR that the question raised by the applicant does not fall within the scope of Section 97 of Chapter XVII of the CGST Act, 2017 - the application is not admitted.
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