Rectification of mistake in the Advance Ruling order
Rectification of mistake— Section 161 of CGST Act— The applicant filed the instant application, for rectification of aforesaid ruling, alleging that the authority has ruled in the aforesaid order that the applicant is not eligible to opt to pay tax under Notification No.2/2019-Central Tax (Rate) dated 07.03.2019 as they are registered as a composition tax payer", where as they have not registered under the provisions of Section 10 of the Composition Scheme but opted for self payment of tax under Notification No. 2/2019-Central Tax (Rate) dated 07.03.2019, which is a mistake apparent on records and requested for rectification of ruling at SI.No.2, in the AAR Order
Held that— The benefit of the notification can be availed effective from the beginning of the financial year or from the date of registration in cases where new registration has been obtained during the financial year. In the instant case the applicant has availed the notification supra effective from 01.04.2019.
In view of the foregoing, we rectify Para 2 of the Ruling KAR ADRG 28/2020 dated 23/04/2020".