In re Ms. Umadevi Kamalkumar Patni (GST AAR Maharashtra)
For an applicant, it is mandatory as per section 97(1) read with Rule 104 of the CGST/MGST Act to pay applicable fee of Rs. 5000/- each under SGST and CGST Act to be deposited in the manner as provided under Section 49 of the Act. If not, the application would be treated as an incomplete application liable for rejection. Details regarding the payment of fee for the filing an application for advance ruling has been clarified vide Circular No. 25/25/2017-GST by GOI, Ministry of finance, Department of Revenue, Central Board of Excise and Customs, GST Policy Wing, New Delhi dated 21st December, 2017 wherein, at point no. 4 it is clarified that the applicant can make the payment of the fee of Rs. 5000/-each under CGST Act and SGST Act. In the instant case we find that the applicant has only deposited an amount of Rs. 5000/- towards fees and not the full amount of Rs. 10000/-. The opportunity so far granted to the applicant in our opinion constitute sufficient opportunity to cure the defect which applicant has failed to avail. As such application is incomplete and is liable for rejection.
In view of the above The Application for advance ruling in Form GST ARA-01 registered as ARA NO. 98 dated 03/12/2018 is rejected as being not maintainable.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA
1. The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/s UMADEVI KAMALKUMAR PATNI, seeking an advance ruling in respect of the following question:
Implication of facts mentioned below on Sec. 22 of GST Act under various situations?
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / MGST Act would be mentioned as being under the “GST Act”.
2) Statement of relevant facts having a bearing on the questions raised –
I am partner in partnership firm carrying business at Nagpur. Being a working partner, I regularly withdraw my share of profit from the firm in the form of Remuneration, Interest and Share of remaining profit. As per the requirement of my Friends and relatives I provide loans at normal market rate of interest. Apart from this the unoccupied portion of my immovable property is let out to commercial organization against the consideration of Rent. From all the above activities total gross earnings for the year will be say Rs. 30 lacs. The bifurcation of the amount received can be done as under :-
