Advance Ruling in GST
By: – Sanjeev Singhal
Goods and Services Tax – GST
Dated:- 8-8-2018
In the interest of avoiding litigations and trembling investor confidence, the advance ruling plays a very important role. Through this facility, an investor gets clarity over the ambiguous and complex provisions of the law and gets more stability as far as the taxation is concerned. The concept for Advance ruling was first introduced in Income tax laws and later on into the indirect taxes as well.
The Indian system for Advance ruling is also better than some developed nations including United States of America, Australia etc. In India, the Authority for Advance Ruling (AAR) delivers the judgment which is a separate quasi-judicial body which works independently of the Income tax department. However, in some developed nations, the advance ruling is given by the revenue department which in any case cannot be said as an independent body.
Advance Ruling in GST provides certainty in c
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er of CGST as designated by the Board and the Commissioner of SGST having jurisdiction over the applicant.
Application for Advance Ruling
Any registered person desirous of taking AR shall apply on Form No. ARA01 with deposit of fees of ₹ 5000.
Question on which advance ruling may be taken pertains to ;
(a) classification of any goods or services or both;
(b) applicability of a notification issued under the provisions of this Act;
(c) determination of time and value of supply of goods or services or both;
(d) admissibility of input tax credit of tax paid or deemed to have been paid;
(e) determination of the liability to pay tax on any goods or services or both;
(f) whether applicant is required to be registered;
(g) 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.
Application can not be admitted which pertains to any question w
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m the date of order of AAR communicated to officer or applicant. This may be further extended to 30 days on submission of proper reasoning. The Appeal shall be filed on Form-ARA-02 with deposit of Fees of ₹ 10000. The same appeal if filed by the concerned officer it shall be on Form-ARA-03 with deposit of NIL fees.
The order of the AAAR shall be made within 90 days from the date of filing the appeal.
Where members of the Appellate Authority differ on any point of the appeal , it shall be deemed that no advance ruling can be issued in respect of that question under appeal.
Rectification of advance ruling
Both the authority can amend its order if there is error apparent on the face of the record within period of six months from the date of its order.
Provided that no order of enhancing the liability or reducing the ITC can be passed unless the opportunity to heard to applicant or appellant has been provided.
Applicability of Advance Ruling
Advance Ruling pronounced by AAR or
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r is practicing chartered accountant in Gurugram [ Haryana] and having practice in Goods and Service Tax . He can be reached at sanjeev.singhal@skaca.in. WWW. skaca.in
Reply By KASTURI SETHI as =
Sir,
Most of the applicants in Punjab and Haryana have deposited ₹ 10,000/- ( 5000+ 5000 against CGST and SGST) as application fee for Advance Ruling. Para No. 11 of Board's Flyer No.37 dated 1.1.18 also says so.
Relevant extract
Form and Manner of Application to the Authority for Advance Ruling
On the basis of this ID, the applicant can make the payment of the fee of ₹ 5,000/- each under the CGST and the respective SGST Act. The applicant is then required to download and take a print of the challan and file the application with the Authority for Advance Ruling.
Will you please clear the doubt what is correct fee for fling application with Advance Ruling Authority ?
Thanks & Regards,
K.L.SETHI
Dated: 8-8-2018
Reply By Pavan Mahulkar as =
Not every applicant sho
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