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GST - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Maintainability of advance ruling application - applicant is ...


GST Ruling Rejected: Applicant Failed to Pay Taxes Under Reverse Charge; Application Deemed Non-Maintainable.

March 12, 2019

Case Laws     GST     AAR

Maintainability of advance ruling application - applicant is recipient of services and he has not a paying the taxes under reverse charge mechanism on the impugned transaction in GST ACT - the application is not maintainable and liable for rejection.

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