2018 (11) TMI 485 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – 2018 (19) G. S. T. L. 138 (A. A. R. – GST) – Registration u/s 22 of CGST, SGST Acts 2017 – manufacturer of Biris – annual business turnover is less than ₹ 20 lakhs – no inter-state outward taxable supply – Held that:- Since the applicant reported that his turnovers from the past (3) years are below ₹ 20 lakhs, he may continue the GSTIN registration or may cancel the registration as per the provisions of Sec.29 of APGST Act 2017.
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Ruling:- The Registration under Sec.22 of APGST Act 2017/CGST Act 2017 is not mandatory for applicant, as per the existing provisions of law. – AAR/AP/9(GST)/2018 In Application No. AAR/14(GST)/2018 Dated:- 20-8-2018 – SRI. J.V.M SARMA AND SRI. AMARESH KUMAR, MEMBER Present for the Applicant: Sri. J. Rasool Khan (Authorized Representative) Present for the Jurisdictional Officer: Received Remarks Note: Under Section 100 of the APGST Act 2017, an appeal against this ruling lies
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2018 towards CGST Fee. On verification of basic information of the applicant available on record, it is observed that the applicant falls under State jurisdiction, i.e Kurnool II Circle, of Kurnool Division (as per the bifurcation lists of tax payers between the Centre and State in the prescribed manner). Accordingly, the application has been forwarded to the jurisdictional officers and also a copy marked to the Central Tax authorities to offer their remarks as per the Sec. 98(1) of CGST/APGST Act'2017 and requested for the information. In response to this communication, the concerned jurisdictional officer, offered their remarks, and stated that there are no proceedings pending relating to the applicant, and no proceedings are passed on the issue, for which the advance ruling sought by the applicant. A personal hearing is called for on 19th July 2018 to hear from the applicant. Sri.J. Rasool Khan, an authorized representative has attended on behalf of the applicant and submitted t
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ed dealers/agriculturists. Question for clarification: The applicant requested to clarify the following; (1) He is manufacturer of Biris and his annual business turnover is less than ₹ 20 lakhs. He does not have any inter-state outward taxable supply. He requested to clarify whether he is liable for registration under Sec.22 of CGST, SGST Acts 2017? Facts of the case: The applicant is purchasing Biri leaves and tobacco powder, mostly from the registered dealers of within an outside the state of Andhra Pradesh, and manufacturing the same in to Biris. The resultant Biris are sold within the state of Andhra Pradesh Only. The aggregate turnover of the applicant from the past (3) three years is less than ₹ 20 lakhs At the time of hearing, the applicants submitted that he is aware about the liabilities arising on Reverse Charge, if he purchases of Beedi leaves or Tobacco powder from on-registered dealers and he is also aware about compulsory registration if supplies made to outsi
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, to another person as a going concern, the transferee or the successor, as the case may be, shall be liable to be registered with effect from the date of such transfer or succession. With regard to threshold limit of turnover, Sec.22 (1) of the APGST Act 2017, reads as under: Section.22. (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees: Since the applicant reported that his turnovers from the past (3) years are below ₹ 20 lakhs, he may continue the GSTIN registration or may cancel the registration as per the provisions of Sec.29 of APGST Act 2017, which reads as under: 29. (7) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration,
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