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GST - Highlights / Catch Notes

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Scope of Advance Ruling application - In the instant case, the ...


Advance Ruling Denied for Completed Transactions with GST Paid and Returns Filed; Beyond Authority's Jurisdiction.

January 14, 2023

Case Laws     GST     AAR

Scope of Advance Ruling application - In the instant case, the application seeking advance ruling was filed on 17.03.2022 before the RAAR with respect to supplies already being undertaken, GST being paid and GST returns has been submitted. Hence, the case is out of the purview of the Advance Ruling. - AAR

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