TMI Blog2018 (11) TMI 1830X X X X Extracts X X X X X X X X Extracts X X X X ..... ht is beyond the jurisdiction of this authority, as it is beyond the domain of sub-section (2) of Section 97 of CGST Act, 2017 and SGST Act, 2017 - the application is not admitted under sub-section (2) of Section 98 of CGST Act, 2017 and SGST Act, 2017. - - - Order No. 16 - Dated:- 19-11-2018 - Shri R.K. Khandelwal and Vivek Kumar Jain, Members ORDER M/s. Shiva Goods Carrier Private Limited, Plot No. 5, Khargapur, Ram Asrey Ka Purwa, Chinhut, Lucknow, Uttar Pradesh, 227105 (hereinafter called the applicant) is a registered assessee under GST having GSTN : 09AAMCS4020K1Z5. 2. The applicant intends to trade Wood and Wood Waste (Purchasing Eucalyptus/Poplar wood from farmers and selling the same to Plywood manufacturers an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licant is purchasing Eucalyptus/Poplar wood from farmers and more than ninety per cent. of the said commodity is supplied by the applicant to M/s. Balaji Action Buildwel, Sitarganj, Udham Singh Nagar, Uttarakhand who is also a registered dealer of Uttarakhand State under GST law and the due tax under GST is charged and deposited by the applicant. (iii) That at present the goods is supplied through tax invoice with all other required formalities in accordance with GST law but the same goods were also supplied by the applicant in VAT regime and the delivery of goods was made first through Challans and only a single Tax Invoice was raised in a particular month because the quantity of goods in weight which is supplied by the applicant is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erence from the place of goods dispatched and till the goods is delivered at the end of purchaser and lot of complexities in accounting and paper formalities are being faced by the applicant in present GST regime. During filing of monthly returns it creates major problem as the no. of debit/credit notes are normally equal to the no. of lax invoices raised by the applicant which may be verified by the GSTR-1 filed by the applicant till date and this heavy no. of tax invoice/debit note/credit note also put a pressure on the departmental website. (vi) They submitted that according to CGST Rules there are specific provisions laid down regarding transportation of goods without issue of invoice and in continuation of same the Rule 55(4) of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hallan, which is supplied by him and the tax invoice be issued later after the goods is delivered and measured by the purchaser? 9. We observe that the Section 97(2) of the GST Act specifies the question on which Advance Ruling is sought, shall be in respect of the following :- (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) ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
