THE WEST BENGAL AUTHORITY FOR ADVANCE RULING REGULATIONS, 2018
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
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
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r services or both;
* whether applicant is required to be registered;
* whether any particular thing done by the applicant with 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
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hall be legible and prepared in similar manner as far as possible;
* An application shall be deemed to have been filed on the date on which hard copy of the application transmitted 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 applica
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comment with relevant documents;
* On receipt of the relevant records/comments from the concerned officer or after the expiry of two weeks or such further time as may be extended by the Authority, the application shall be placed 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 s
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t/petitioner to the authorized officer;
* No person other the applicant or the authorized representative shall be heard in person save by special leave of the Authority;
* The ruling, reserved, shall be pronounced in the open room under intimation to both the applicant 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 the
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Authority;
* receive all applications filed before the Authority;
* scrutinize the applications and petitions and point out omissions and defects in the application and require the applicant to make good the omissions or remove the defects within the time granted by him and, in case of non compliance, place such applications 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 c
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