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THE WEST BENGAL AUTHORITY FOR ADVANCE RULING REGULATIONS, 2018

Goods and Services Tax - GST - By: - Mr. M. GOVINDARAJAN - Dated:- 10-2-2018 - 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 ( 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 01.07.2 .....

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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- classificat .....

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n 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 r .....

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d 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 ci .....

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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 toge .....

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plication; 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, t .....

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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 re .....

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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 .....

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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 .....

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e 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 direc .....

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