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2018 (10) TMI 304 - AAR - GSTJurisdiction of AAR - Issuance of Tax Invoice - issuance of single invoice for every truck unlike the situation Prior to GST regime, where it was practice to receive single invoice for the entire month, and daily challan accompanied with each truck. Ruling:- The responsibility to issue Tax Invoice related to Supply of Taxable Goods is with the Registered person who supplies the goods - in this case the suppliers are registered with Jharkhand and Chattisgarh states - the Jurisdiction to decide the issue with the authority is limited to the state of Uttar Pradesh. As the registered persons are outside the territorial limits of State of Uttar Pradesh, the present application is outside the scope of Jurisdiction - the present Advance Ruling application is dismissed as not maintainable.
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