{"id":69456,"date":"2024-06-21T18:57:53","date_gmt":"2024-06-21T13:27:53","guid":{"rendered":""},"modified":"2024-06-21T18:57:53","modified_gmt":"2024-06-21T13:27:53","slug":"the-advance-ruling-authority-decided-not-to-admit-an-application-due-to-a-pending-issue-on-gst-payment","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69456","title":{"rendered":"The Advance Ruling Authority decided not to admit an application due to a pending issue on GST payment."},"content":{"rendered":"<p>The Advance Ruling Authority decided not to admit an application due to a pending issue on GST payment.<br \/>Case-Laws<br \/>GST<br \/>The Advance Ruling Authority (AAR) considered an application regarding the levy of GST under reverse charge mechanism on royalty payments. The AAR cited u\/s 98(2) of the Central Goods and Services Tax Act, which prohibits admitting applications where the question raised is already pending or decided in the applicant&#39;s proceedings under the Act. In this case, the AAR foun<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=78709\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Advance Ruling Authority decided not to admit an application due to a pending issue on GST payment.Case-LawsGSTThe Advance Ruling Authority (AAR) considered an application regarding the levy of GST under reverse charge mechanism on royalty payments. The AAR cited u\/s 98(2) of the Central Goods and Services Tax Act, which prohibits admitting applications where &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69456\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;The Advance Ruling Authority decided not to admit an application due to a pending issue on GST payment.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69456","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69456","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69456"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69456\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69456"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69456"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}