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GST - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Maintainability of application - the applicant has to discharge ...

GST

November 10, 2021

Maintainability of application - the applicant has to discharge fee of ₹ 5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as KGST Act 2017, where as the applicant has discharged the fee of ₹ 5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of the CGST Act 2017. - AAR

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