Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 10-2-2018 – Introduction The Governor of West Bengal is empowered to make regulations for Advance Rulings under section 165 of the West Bengal Goods and Services Tax Act, 2017 ( Act for short). By virtue of the above said power the Governor of West Bengal made The West Bengal Authority for Advance Ruling Regulations, 2018 ( Regulations for short) vide Notification No. 60-F.T, dated 10.01.2018. Effective date of regulations The Regulations shall be deemed to have come into effect from 01.07.2017. Definitions Section 95(a) of the Act defines the expression advance ruling as a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. Section 95(b) of the Act defines the expression appellate authority as the Appellate Authority for Advance Ruling. Section 95(c
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respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. Procedure for filing application for Advance Ruling The following is the procedure for filing application for Advance Ruling- The application for Advance Ruling shall be filed in Form GST ARA – 01 through the Common Portal; The application may be filed manually in accordance with Rule 107A which provides that notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules; The hard copy of the application sh
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nsmitted electronically through the common portal is received in the office of the Authority; A copy of each of the application, the statement of relevant facts havinga bearing on the question(s) shall also be sent as an attachment in .doc or .docx format to the designated email of the Authority. Procedure on receipt of application The following is the procedure to be adopted by the Authorized officer and the Authority is as follows- The Authorized Officer on receipt of the application shall initial the application and the stamp of the Authority thereon together with the date and time of the receipt of the application; The Authorized officer shall acknowledge the receipt; He shall enter the particulars of the application in the register of daily filing, maintained for that purpose; The application shall be scrutinized by the authorized officer; If any deficiency/defect is noticed in the application or annexure thereof the same shall be communicated to the applicant as far as possible w
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laced before the Authority for passing advance ruling; In a case if the Authority considers that prima facie the application is liable for rejection, a notice shall be sent to the applicant for showing cause as to why the application shall not be rejected on the grounds indicated in the said notice; No application shall be rejected without giving an opportunity of being heard in person or through an authorized representative; On the date fixed for hearing or such other date to which the case is adjourned, the Authority may pass an order either allowing or rejecting the application; A copy of the advance ruling passed by the Authority shall be sent to both the applicant and the concerned officer; Where an application is admitted, the Authority shall fixed a date for hearing; The hearing of the application shall normally be held between 11.00 a.m., and 5.00 p.m., on a common working day; In the event of non appearance of the applicant without any intimation, advance ruling shall be prono
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and the concerned officer within a period not exceeding 90 days from the date of filing the application; The language of the Authority shall be English; A copy of the order shall be served on the applicant and the concerned officer; If one of the members is on leave or cannot participate for the time being in the functioning of the authority for any compelling reasons, such period of absence shall be excluded while computing the limitation; A ruling pronounced shall bear signature of both the members unless they differ on any question; If they differ on any question, either separate drafts of the ruling be prepared by each of them clearly stating the grounds for difference of opinion or one of them may submit dissenting note to the draft ruling prepared by the other member. Reference to the Appellate Authority If the members of the Authority differ on any question on which the advance ruling is sought and they make a reference to the Appellate Authority for hearing and decision on such
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tions before the Authority for appropriate orders; place all the applications before the Authority for appropriate orders; forward a copy of the application along with its enclosures to the concerned or jurisdictional officer to transmit records of the case, if any, and to offer his comments on the application; issue notices or other processes, as may be ordered by the Authority; verify service of notices or other processes on the applicant and obtain necessary orders of the Authority in case of defective service; requisition records from the custody of any person upon orders of the Authority; return original records to the person from whose custody they were requisitioned; grant to the applicant certified copies of the orders/advance rulings; preserve records of every application and other materials for a period of 5 years from the date of disposal of the application and to weed out/destroy the same thereafter unless otherwise directed by the Authority; and discharge any other functio
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