Tax Management India. Com TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals News SMS Articles Highlights
        Home        
Article Section
Home Articles Goods and Services Tax - GST Mr.M. GOVINDARAJAN This
← Previous Next →

THE WEST BENGAL AUTHORITY FOR ADVANCE RULING REGULATIONS, 2018

Submit New Article

Discuss this article

THE WEST BENGAL AUTHORITY FOR ADVANCE RULING REGULATIONS, 2018
By: Mr.M. GOVINDARAJAN
February 10, 2018
  • Contents

Introduction

The Governor of West Bengal is empowered to make regulations for Advance Rulings under section 165 of the West Bengal Goods and Services Tax Act, 2017 (‘Act’ for short). By virtue of the above said power the Governor of West Bengal made ‘The West Bengal Authority for Advance Ruling Regulations, 2018’ (‘Regulations’ for short) vide Notification No. 60-F.T, dated 10.01.2018.

Effective date of regulations

The Regulations shall be deemed to have come into effect from 01.07.2017.

Definitions

Section 95(a) of the Act defines the expression ‘advance ruling’ as a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant.

Section 95(b) of the Act defines the expression ‘appellate authority’ as the Appellate Authority for Advance Ruling.

Section 95(c) of the Act defines the term ‘applicant’ as any person registered or desirous of obtaining registration under this Act.  It is meant only the registered person can make an application for advance ruling.

 Section 95(d) of the Act defines the term ‘application’ as an application made to the Authority for Advance Ruling.

Section 95(e) of the Act defines the term ‘Authority’ as the Authority for Advance Ruling.

Question on which Advance Rulings can be sought

Section 97 provides that the question on which the advance ruling is sought shall be in respect of-

  • classification of any goods or services or both;
  • applicability of notification issued under the provisions of this Act;
  • determination of time and value of supply of goods or services or both;
  • admissibility of input tax credit of tax paid or deemed to have been paid;
  • determination of the liability to pay tax on any goods or services or both;
  • whether applicant is required to be registered;
  • whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.

Procedure for filing application for Advance Ruling

The following is the procedure for filing application for Advance Ruling-

  • The application for Advance Ruling shall be filed in Form GST ARA – 01 through the Common Portal;
  • The application may be filed manually in accordance with Rule 107A which provides that notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules;
  • The hard copy of the application shall be filed in quadruplicate;
  • The application shall be presented by the applicant in person or by an authorized representative to the authorized officer or sent by registered post or by courier service along with the requisite fee;
  • The application and its annexure, statements and supporting documents shall be verified and signed in the manner set out in the relevant rules and circulars;
  • The application shall be accompanied by evidence that the person who has signed the application and the other document is authorized/competent to sign under the rules and circulars;
  • The application shall be on legal size paper;
  • It should be neatly and legibly printed, leaving a margin of 5 cm and only on one side of a page in double line spacing;
  • Other matters accompanying the application, including annexure, statements and documents shall be legible and prepared in similar manner as far as possible;
  • An application shall be deemed to have been filed on the date on which hard copy of the application transmitted electronically through the common portal is received in the office of the Authority;
  • A copy of each of the application, the statement of relevant facts havinga bearing on the question(s) shall also be sent as an attachment in .doc or .docx format to the designated email of the Authority.

Procedure on receipt of application

The following is the procedure to be adopted by the Authorized officer and the Authority is as follows-

  • The Authorized Officer on receipt of the application shall initial the application and the stamp of the Authority thereon together with the date and time of the receipt of the application;
  • The Authorized officer shall acknowledge the receipt;
  • He shall enter the particulars of the application in the register of daily filing, maintained for that purpose;
  • The application shall be scrutinized by the authorized officer;
  • If any deficiency/defect is noticed in the application or annexure thereof the same shall be communicated to the applicant as far as possible within ten common working days from the date of receipt of the application;
  • The applicant shall be required to rectify the deficiency/defect within the time granted by the Authorized Officer;
  • The application shall be deemed to have been received on the date when it is resubmitted after the removal of such defect/deficiency;
  • If the application is free from any deficiency/defect, an endorsement ‘examined and registered’ shall be made and a serial number shall be allotted to the application;
  • In case the deficiency/defect is not rectified within the time granted, the application shall be placed before the Authority for appropriate orders;
  • On allotment of serial number to the application, a copy of the application shall be forwarded to the concerned officer for furnishing his comment with relevant documents;
  • On receipt of the relevant records/comments from the concerned officer or after the expiry of two weeks or such further time as may be extended by the Authority, the application shall be placed before the Authority for passing advance ruling;
  • In a case if the Authority considers that prima facie the application is liable for rejection, a notice shall be sent to the applicant for showing cause as to why the application shall not be rejected on the grounds indicated in the said notice;
  • No application shall be rejected without giving an opportunity of being heard in person or through an authorized representative;
  • On the date fixed for hearing or such other date to which the case is adjourned, the Authority may pass an order either allowing or rejecting the application;
  • A copy of the advance ruling passed by the Authority shall be sent to both the applicant and the concerned officer;
  • Where an application is admitted, the Authority shall fixed a date for hearing;
  • The hearing of the application shall normally be held between 11.00 a.m., and 5.00 p.m., on a common working day;
  • In the event of non appearance of the applicant without any intimation, advance ruling shall be pronounced after hearing the concerned officer on the date of hearing and on the basis of the records available with the Authority;
  • If the applicant represented on the date of hearing, the Authority, after hearing the applicant as well as the concerned officer after examining such further detail as it may have obtained or the applicant may have placed before it, it shall pronounce the advance ruling immediately after conclusion of the hearing or may reserve the pronouncement;
  • An authorized representative appearing for the applicant shall, before the commencement of the hearing, file before the Authorized Officer evidence of such authorization;
  • Any change of an authorized representative shall be intimated by the concerned applicant/petitioner to the authorized officer;
  • No person other the applicant or the authorized representative shall be heard in person save by special leave of the Authority;
  • The ruling, reserved, shall be pronounced in the open room under intimation to both the applicant and the concerned officer within a period not exceeding 90 days from the date of filing the application;
  • The language of the Authority shall be English;
  • A copy of the order shall be served on the applicant and the concerned officer;
  • If one of the members is on leave or cannot participate for the time being in the functioning of the authority for any compelling reasons, such period of absence shall be excluded while computing the limitation;
  • A ruling pronounced shall bear signature of both the members unless they differ on any question;
  • If they differ on any question, either separate drafts of the ruling be prepared by each of them clearly stating the grounds for difference of opinion or one of them may submit dissenting note to the draft ruling prepared by the other member.

Reference to the Appellate Authority

If the members of the Authority differ on any question on which the advance ruling is sought and they make a reference to the Appellate Authority for hearing and decision on such question, the authorized officer shall forward the case with the following documents to the Appellate Authority for advance ruling-

  • the dissenting notes/opinion of the members of the Authority on the question(s) raised for advance ruling;
  • the supporting documents of the case; and
  • the forwarding letter.

The Authorized officer shall intimate both the applicant and the concerned officer accordingly.

Powers and functions of the Authorized Officer

The authorized officer shall be over all in charge of the office of the Authority.  He shall function under the direct supervision of the Authority. 

The Authorized officer shall-

  • have custody of the records and the official seal of the Authority;
  • receive all applications filed before the Authority;
  • scrutinize the applications and petitions and point out omissions and defects in the application and require the applicant to make good the omissions or remove the defects within the time granted by him and, in case of non compliance, place such applications before the Authority for appropriate orders;
  • place all the applications before the Authority for appropriate orders;
  • forward a copy of the application along with its enclosures to the concerned or jurisdictional officer to transmit records of the case, if any, and to offer his comments on the application;
  • issue notices or other processes, as may be ordered by the Authority;
  • verify service of notices or other processes on the applicant and obtain necessary orders of the Authority in case of defective service;
  • requisition records from the custody of any person upon orders of the Authority;
  • return original records to the person from whose custody they were requisitioned;
  • grant to the applicant certified copies of the orders/advance rulings;
  • preserve records of every application and other materials for a period of 5 years from the date of disposal of the application and to weed out/destroy the same thereafter unless otherwise directed by the Authority; and
  • discharge any other function as may be assigned by the Authority by any special or general order.

Mode of service of notices

  • Every requisition, letter or notice to be issued on behalf of the Authority shall be signed by the Authorized officer;
  • Every notice or other document required to be served on or delivered to any person in compliance with the orders of the Authority shall be in the manner specified as below-
    • The service of document or notice shall be made by hand delivery or by registered post with acknowledgement or by speed post or by courier service or by any means of transmission of documents including email/fax.
  • Notices or documents required to be served on the applicant shall be deemed to have been served if delivered at the address or email id indicated in the application.

Publication of advance ruling

The orders/Advance rulings of the Authority, as it deems fit for publication in any law journal or websites, may be released for such publication on such terms and conditions as the Authority may specify.

 

By: Mr.M. GOVINDARAJAN - February 10, 2018

 

 

Discuss this article

 
← Previous Next →
Discussion Forum
what is new what is new
 


Let's just recapitulate:

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.