Section 97(2) Limits: Advance Ruling Authority Can't Address GST Registration Surrender Questions. Stay Informed on Jurisdiction Limits.

Scope of advance ruling authority - Section 97(2), which encompasses the questions, for the ruling by this Authority does not deal with the issue of whether a GST registration should be surrendered. Hence, it is held that this authority does not have jurisdiction to pass any ruling on such matters. .....

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