2018 (10) TMI 304 – AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – 2018 (17) G. S. T. L. 58 (A. A. R. – GST) – Jurisdiction of AAR – Issuance of Tax Invoice – issuance of single invoice for every truck unlike the situation Prior to GST regime, where it was practice to receive single invoice for the entire month, and daily challan accompanied with each truck.
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Ruling:- The responsibility to issue Tax Invoice related to Supply of Taxable Goods is with the Registered person who supplies the goods – in this case the suppliers are registered with Jharkhand and Chattisgarh states – the Jurisdiction to decide the issue with the authority is limited to the state of Uttar Pradesh.
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As the registered persons are outside the territorial limits of State of Uttar Pradesh, the present application is outside the scope of Jurisdiction – the present Advance Ruling application is dismissed as not maintainable. – Order No. 3 Dated:- 4-5-2018 – Shri Sanjay Kumar Pathak, Member (State Tax) and
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ach consignment/ truck, Accordingly HIL Renukoot, is receiving (Stock transfer) said consignment along with GST invoices. The above transaction amount to more than 15000 Nos. of GST invoices to be recorded per month in our Oracle accounting system, which slow down our computer system and attract minor mistake while making GRN for said receipts on each invoices. It also create mismatch of invoices in GSTR-2 of HIL Renukoot and GSTR-1 of Mines division. Prior to GST regime, we had practice to receive single invoice for the entire month, and daily challan accompanied with each truck. Bauxite is the main Raw material for Aluminium production. 2. Definitions. – In this Act, unless the context otherwise requires,- (63) "inward supply" in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means, with or without consideration; (83) "outward supply" in relation to a taxable person, means supply of goods or serv
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ny goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; 31. Tax invoice. – (1) A registered person supplying taxable goods shall, before or at the time of,- (a) removal of goods for supply to the recipient, there the supply involves movement of goods ; or (b) delivery of goods or making available thereof to the recipient, in any other case, issue a tax invoice showing the description, quantity and value of goods, the tax charged thereon and such other particulars as may be prescribed : Provided that the Government may, on the recommendations of the Council, by notification, specify the categories of goods or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed. – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia – taxmana
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