AAR cannot give ruling on GST refund & Registration issues due to GSTN portal

In re Mr. Sutapa Sutradhar (GST AAR Kerala)

Issues relating to refund of tax paid and failure to complete registration due to GSTN portal problems is not a matter coming under the purview of Advance Ruling.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KERALA

The applicant was a casual taxable person doing business on fireworks. In order to doing business during Deepawali season, on 09.11.2017 dealer had deposited CGST of Rs.81,000/- and SGST of Rs.81,000/- vide CPIN 17113200012674. But

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