9911796707
TMI Blog2021 (3) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... l Name), IQRA Traders (Trade Name), 104-1, Nr. Ramkumar Mill, Chhoti Masjid, Chartoda Kabarstan, Gomtipur, Ahmedabad having a GSTIN: 24BJBPM1548L1Z6, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017. 2. M/s Abdulwahid Shamsudin Malik (Legal Name), IQRA Traders (Trade Name) submitted that they are dealing in all type of Scrap including E Scrap. They purchase E Scrap f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant. 6. At the outset, we would like to state that the provisions of both the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017 are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the GGST Act. 7. On going through the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49. (2) The application referred to in sub-rule (1), the verification contained therein and all the relevant documents accompanying such application shall be signed in the manner speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GGST Act, 2017. On a combined reading of the provisions of the aforementioned Section 97 and Rule 104 of both the aforementioned Acts and Rules, we find that the application for obtaining an Advance Ruling under sub-section(1) of Section 97 is to be submitted in FORM-GST ARA-01 and shall be accompanied by a fees of Ten thousand rupees (Five thousand rupees as per Rule 104 of the CGST Rules, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the relevant sections and rules of the CGST Act, 2017/GGST Act, 2017 as well as the CGST Rules, 2017/GGST Rules, 2017 with regard to filing the application of Advance Ruling before the Advance Ruling Authority, thus rendering it an invalid application for Advance Ruling under Section 97(1) of the CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017. 11. In the light of the aforesaid circ ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
