Home Case Index All Cases GST GST + AAR GST - 2023 (12) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (12) TMI 286 - AUTHORITY FOR ADVANCE RULING, WEST BENGALScope of Advance Ruling application - rectification of mistakes while filing FORM GSTR-1 on the common portal for the financial year 2017-18 - HELD THAT:- As per sub-section (2) of section 97 of the GST Act, the question on which the advance ruling is sought under this Act, shall be in respect of, (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) 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. The question on which advance ruling is sought by the applicant is found not to be covered under any of the aforesaid clauses. The applicant was allowed an opportunity for personal hearing and the aforesaid observation was brought to the notice of the authorised representative of the applicant in course of hearing - the question on which advance ruling is sought by the applicant is not covered under any of the clauses under sub-section (2) of section 97 of the GST Act, there may not be any reason to accept the application made by the applicant for pronouncement of ruling. Application rejected.
|