pri Host all GST advance ruling judgement at one website Host all GST advance ruling judgement at one website

ICAI has requested Government to host all the advance ruling judgement at one website either at CBIC or GST Council. ICAI is Apex Body of Chartered Accountants in India.

The Authority for Advance Ruling constituted under the GST Laws, have been delivering its judgement regularly on the various cases before it. Presently, there is no mechanism for viewing all such judgement delivered by the Authority for Advance Ruling from any one source. These judgements are very important and information of the same will be helpful for the trade and industry in avoiding litigation. Accordingly, it is requested that all such judgement may be hosted on the website of GST Council or or any other website as may be appropriate.

AAR on one website

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One Comment

  1. rm says:

    It is high time the gst council and gom committees delegate the execution of gst law to respective gat directorates & commissioners instead of over dependence on the software companies controlling the entire indirect taxes system of nation through gstin portal the input and output fields and reports of the entire gstin portal is not yet been independently system, technically,forensically needs to be audited by ICAI, other systems -software auditors for public utility /user friendly design and ease of operation.

    the gstin portal be compared with the earlier features of the vat and service tax portals for each and every input and output fields to cover all benefits/exemptions industry wise available.

    02. In infrastructure industry the construction of road projects of public utility under BOT – Toll and annuity mode are exempt as per gst notification, however what is need for exempted undertakings to file returns is not clear.

    03. why hsd/petrol are not in the gst scope when exise duty and vat aprox 45 to 52% of the cost of uitems are already paid by the dealeer and cannot get exemption from income hence cascading effect. similarly items exempt under wct and service tax for public utility works of roads/canals etc are not addressed in gstin portal.

    04. In construction industry, most of government employers viz: state Govt. irrigation & other construction dept, nhai, morth etc not quoting their gst registrations and not following gst bills format for certification, since billing on boq/stage wise completion basis & not monthly basis – hence comparison of income./expenses not feasible monthly basis .income bill certified delayed for 3-4 months hence the bills gets accounted in month of certification but the expenses against the income bill gets booked on accrual basis in respective months.

    05. threshold limit of rs.20Lacs and rcm and number notifications made applicable from various dates made the entire gstin portal confusing and the dealers are in confused state since most of questions do not have satisfactory/acceptable answers /solutions.

    overall it can be concluded in the present state og gstin portal and indirect taxes of entire nation controlled on gstin portal, is not possible to implement gst for complex and huge value and volume nature of businesses unless cash basis of accounting of income and expenses are followed by corporate for all high risk heavy investment related business like infrastructure in remote area.

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July 2021