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2021 (2) TMI 1052 - AAR - GSTRectification of mistake - error apparent on the face of record - Rate of tax - Benefit Composition Scheme available or not - Supply of services and goods - appellant engaged in the business of supplying goods under the trade name “Empathic Trading Centre” and is also a supplier of ser-vice of renting of immovable property - rate of composition tax applicable is 1% for the turnover of goods (sales) and 6% for the turnover of service (rent) - challenging the AAR decision alleging a mistake in the Advance Ruling order IN RE: SRI. GHALIB IQBAL SHERIFF M/S. EMPHATIC TRADING CENTRE [2020 (4) TMI 874 - AUTHORITY FOR ADVANCE RULING, KARNATAKA] where authority has ruled in the aforesaid order that the applicant is not eligible to opt to pay tax under Notification No.2/ 2019-Central Tax (Rate) dated 07.03.2019 as they are registered as a composition tax payer", where as they have not registered under the provisions of Section 10 of the Composition Scheme but opted for self payment of tax under Notification No. 2/2019-Central Tax (Rate) dated 07.03.2019, which is a mistake apparent on records and requested for rectification of ruling at SI.No.2, in the AAR order. HELD THAT:- It is observed that the applicant was a regular tax payer up to 31.03.2019, filed GSTR-3B returns regularly till 31.03.2019 on discharging applicable taxes. Thus the applicant was not a composition tax payer till 31.03.2019 - However, the applicant opted to avail the benefit of the Notification No.2/2019-Central Tax (Rate) dated 07.03.2019, effective from 01.04.2019 and is discharging relevant taxes through self payment of tax basis PMT-08. The benefit of the notification can be availed effective from the beginning of the financial year or from the date of registration in cases where new registration has been obtained during the financial year. In the instant case the applicant has availed the notification supra effective from 01.04.2019. The required rectification the Ruling made - application allowed.
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