Advance Ruling Authority in Punjab rejected the application submitted by Paryag Trade Links due to non-compliance with the prescribed format and fee requirements. The applicant, a Works Contractor, sought clarification on the type of GST to be charged in a repair work contract with a company not registered in Punjab.
GST Advance ruling application rejected as applicant had only deposited Rs. 5,000 under SGST and not under CGST, failing to fulfill prescribed fee requirement under CGST Act.
Non-payment of requisite fee can lead to rejection of GST Advance Ruling application without addressing substantive questions raised by applicant.
Neither the applicant has submitted his application for Advance Ruling in prescribed format i.e. ARA-01, nor has deposited the requisite fee for filling Advance Ruling application. Thus, the application is hereby filed without any ruling.
Punjab State Power Corporation Limited (GST AAR Punjab): Prepayment premium to be charged by PFC, New Delhi for prepayment of loans is taxable under CGST Act, 2017
Discover the consequences of filing Form DIR-12 late under Section 170(2) of the Companies Act 2013. MCA issues a penalty of Rs. 4.54 Lakh Get insights and analysis
Explore detailed analysis of classification of MEMS Microphones in order issued by Customs Authority of Advance Ruling, Delhi. Learn about application, technical features and legal considerations.
Balloons imported for filling water and for use during Holi celebrations, merit classification under subheading 9503 0099 of First Schedule to Customs Tariff Act, 1975.
CAAR held that question raised in application for advance ruling is pending before Officer of Customs which makes application for advance ruling liable for rejection.
Explore the surge in Income Tax Returns (ITRs) from Telangana, the government’s insights, and measures to boost the state’s economic growth. Analyzing Telangana’s role as a growth engine
