Case Law Details
In Rey Cabcon India Limited (GST AAR West Bengal)
Rey Cabcon India Limited case clarifies Authority for Advance Ruling (AAR) limits; AAR can’t guide on GSTR-1 mistakes. Get insights on GST dispute settlement.
The ruling in the case of Rey Cabcon India Limited clarifies that the Authority for Advance Ruling (AAR) cannot give guidance on how to rectify mistakes in GSTR-1. The applicant in this case had made mistakes while filing GSTR-1 on the common portal for the financial year 2017-18, resulting in incorrect discharge of output tax liability. The applicant sought guidance on how to rectify these mistakes.
The AAR stated that the question raised by the applicant did not fall under the specified categories for which advance rulings can be sought, as per sub-section (2) of section 97 of the GST Act. The specified categories include issues related to the classification of goods or services, applicability of notifications, determination of time and value of supply, admissibility of input tax credit, determination of tax liability, registration requirement, and whether certain activities amount to a supply under the GST Act.
Since the question regarding the rectification of mistakes in GSTR-1 did not fit into any of these categories, the AAR rejected the application, stating that there may not be any reason to accept the application for the pronouncement of a ruling. The ruling emphasizes that the AAR’s jurisdiction is limited to specific matters outlined in the GST Act.
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