Author: admin_gst

Can an advance ruling given be nullified?
Question 13
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 13. Can an advance ruling given be nullified?
Ans. Section 104(1) provides that an advance ruling shall be held to be ab initio void if the AAR or AAAR finds that the advance ruling was obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts. In such a situation, all the provisions of the GST Act(s) shall apply to the ap

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What is the time period for applicability of Advance Ruling?
Question 12
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 12. What is the time period for applicability of Advance Ruling?
Ans. The law does not provide for a fixed time period for which the ruling shall apply. Instead, in section 103(2), it is provided that advance ruling shall be binding till the period when the law, facts or circumstances supporting the original advance ruling have changed. Thus,

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Whether the advance ruling have precedent value of a judgment of the High Court or the Supreme Court?
Question 11
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 11. Whether the advance ruling have precedent value of a judgment of the High Court or the Supreme Court?
Ans. No, the advance ruling is binding only in respect of the matter referred. It has no precedent value. However, even for persons other than applicant, it does have persuasive value.
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Statu

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To whom will the Advance Ruling be applicable?
Question 10
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 10. To whom will the Advance Ruling be applicable?
Ans. Section 103 provides that an advance ruling pronounced by AAR or AAAR shall be binding only on the applicant who sought it in respect of any matter referred to in 97 (2) and on the jurisdictional tax authority of the applicant. This clearly means that an advance ruling is not applicable to similarly pl

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How many AAR and AAAR will be constituted under GST?
Question 9
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 9. How many AAR and AAAR will be constituted under GST?

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What is the Appellate authority for advance ruling (AAAR)?
Question 8
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 8. What is the Appellate authority for advance ruling (AAAR)?
Ans. Appellate authority for advance ruling (AAAR), shall be constituted under the SGST Act or UTGST Act and such AAAR shall be deemed to be the Appellate Authority under the CGST Act in respect of the respective state or Union Territory. An applicant, or the jurisdictional officer, if

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In how much time will the Authority for Advance Rulings have to pronounce its ruling?
Question 7
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 7. In how much time will the Authority for Advance Rulings have to pronounce its ruling?
Ans. As per Section 98(6) of CGST/SGST Act, the Authority shall pronounce its ruling in writing within ninety days from the date of receipt of application.
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Statute, statutory provisions legislation, law, enactment, Acts, Rul

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At what time an application for advance ruling be made?
Question 6
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 6. At what time an application for advance ruling be made?
Ans. An applicant can apply for advance ruling even before taking up a transaction (proposed supply of goods or services) or in respect of a supply which is being undertaken. The only restriction is that the question being raised is already not pending or decided in any proceedings in the ca

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Is it necessary for a person seeking advance ruling to be registered?
Question 5
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 5. Is it necessary for a person seeking

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What will be the composition of Authority for advance rulings (AAR) under GST?
Question 4
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 4. What will be the composition of Authority for advance rulings (AAR) under GST?
Ans. 'Authority for advance ruling' (AAR) shall comprise one member CGST and one member SGST/UT GST. They will be appointed by the Central and State government respectively.
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What is the objective of having a mechanism of Advance Ruling?
Question 3
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 3. What is the objective of having a mechanism of Advance Ruling?
Ans. The broad objective for setting up such an authority is to:
i. provide certainty in tax liability in advance in relation to an activity proposed to be undertaken by the applicant;
ii. attract Foreign Direct Investment (FDI);
iii. reduce litigation;
iv. pronounce rul

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Which are the questions for which advance ruling can be sought?
Question 2
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 2. Which are the questions for which advance ruling can be sought?
Ans. Advance Ruling can be sought for the following questions:
(a) classification of any goods or services or both;
(b) applicability of a notification issued under provisions of the GST Act(s);
(c) determination of time and value of supply of goods or services or both;

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What is the meaning of Advance Ruling?
Question 1
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
17. Advance Ruling
Q 1. What is the meaning of Advance Ruling?
Ans. As per section 95 of CGST/SGST Law and section 12 of UTGST law, 'advance ruling' means a decision provided by the authority or the Appellate Authority to an applicant on matters or on questions specified in section 97(2) or 100(1) of CGST/SGST Act as the case may be, in relation to the supply of goo

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What is the time limit for filing an appeal before the High Court?
Question 20
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 20. What is the time limit for filing an appeal before the High Court?
Ans. 180 days from the date of receipt of the order appealed against. However, the High Court has the power to condone further delay on sufficient cause being shown.
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An appeal from the order of Tribunal lies to which forum?
Question 19
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 19. An appeal from the order of Tribunal lies to which forum?
Ans. Appeal against orders passed by the State Bench or Area Benches of the Tribunal lies to the High Court if the High Court is satisfied that such an appeal involves a substantial question of law. (Section 117(1)). However, appeal against orders passed by the Na

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Whether interest becomes payable on refund of pre-deposit amount?
Question 18
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 18. Whether interest becomes payable on refund of pre-deposit amount?
Ans. Yes. As per Section 115 of the Act, where an amount deposited by the appellant under sub-section (6) of section 107 or under sub-section (8) of section 112 is required to be refunded consequent to any order of the Appellate Authority or of the

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What is the time limit for filing memorandum of cross objections before Tribunal?
Question 17
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 17.

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Can the Tribunal condone delay in filing appeal before it beyond the period of 3/6 months? If so, till what time?
Question 16
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 16. Can the Tribunal condone delay in filing appeal before it beyond the period of 3/6 months? If so, till what time?
Ans. Yes, the Tribunal has powers to condone delay of a further three months, beyond the period of 3/6 months provided sufficient cause is shown by the

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What is the time limit within which appeal has to be filed before the Tribunal?
Question 15
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 15. What is the time limit within which appeal has to be filed before the Tribunal?
Ans. The aggrieved person has to file appeal before Tribunal within 3 months from the date of receipt of the order appealed against. Department has to complete review proceedings and file appeal within a period of six mo

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When the Tribunal is having powers to refuse to admit the appeal?
Question 14
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 14. When the Tribunal is having powers to refuse to admit the appeal?
Ans. In cases where the appeal involves –
• tax amount or input tax credit or
• the difference in tax or the difference in input tax credit involved or
• amount of fine, fees or amount of penalty determined by such order,
does

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Are there any fetters to the powers of “revisional authority” under GST to revise orders of subordinates?
Question 13
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 13. Are there any fetters to the powers of “revisional authority” under GST to revise orders of subordinates?
Ans. Yes. The “revisional authority” shall not revise any order if
(a) the order has been subject to an appeal under section 107 or under section 112 or under sect

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Can the “revisional authority” order for staying of operation of any order passed by his subordinates pending such revision?
Question 12
Bill
Appeals, Review and Revision in GST
Faq

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Can any CGST/SGST authority revis e any order passed under the Act by his subordinates?
Question 11
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 11. Can any CGST/SGST authority revis e any order passed under the Act by his subordinates?
Ans. Section 2(99) of the Act defines “Revisional Authority” as an authority appointed or authorised under this Act for revision of decision or orders referred to in section 108. Section 108 of the Act au

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Does the AA have the power to remand the case back to the adjudicating authority for whatever reasons?
Question 10
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 10. Does the AA have the power to remand the case back to the adjudicating authority for whatever reasons?
Ans. No. Section 107(11) specifically states that the AA shall, after making such inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modi

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Whether in an appeal the AA can pass an order enhancing the quantum of duty/ fine/ penalty/ reduce the amount of refund/ITC from the one passed by the original authority?
Question 9
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 9. Whether in an appeal the AA can pass an order enhancing the quantum of duty/ fine/ penalty/ reduce the amount of refund/ITC from the one passed by the original authority?
Ans. The AA is empowered to pass an orde

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