9911796707
TMI Blog2019 (2) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... pta, C.A. (authorised representative) Note: Under Section 100 of the CGST/RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act 2017, within a period of 30 days from the date of service of this order. The Issue raised by Shyam Singh Champawat, M/s. Laxmi Machinery Store, Station Road, Bhinmal, District - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y remain into GST Composition Scheme is increased to Rs. 1.50 Crore. There were many publications in news paper and social media saying that the said limit of turnover for GST Composition dealer is increased to Rs. 1.50 Crore. Statistic of sales made by the applicant as per his submission is as given below: Particulars Period Date Amount Sales made upto 01.04.2017 to 13.11.2017 84,88,256/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ON WHICH THE ADVANCE RULING IS SOUGHT Applicant has sought ruling to be pronounced under section 97 (2) (d) & (e) of the CGST Act 2017, on the following questions: * Whether I can now be converted into regular GST dealer w.e.f. 25.11.2017? If yes, then whether I can avail credit of stock in hand as on 25.11.2017? * If I can't converted into regular GST dealer w.e.f. 25.11.2017 then in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ONAL HEARING (PH) In the matter, the applicant was asked to appear before authority for personal hearing on 28.01.2019 at 03.30PM. Shri Dilip Gupta, authorised representative appeared on the said date and stated that advance ruling sought is in response to query which is more of technical/ system error rather than fact of law. He reiterated the submissions already made in the advance ruling appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are qualified for advance ruling. In the instant case as the period of activity is past-period i.e. 2017-18 hence, application is not eligible for advance ruling. 6. In view of the above we rule as under-: RULING The questions sought by the applicant are related to activity undertaken in past-period thus not eligible for advance ruling as per Section 95(a) of CGST/RGST Act, 2017 and hence no r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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