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No advance Ruling on post-period activity, as it can be obtained only for activities being undertaken or proposed

Shanti Prime Publication Pvt. Ltd.

Advance Ruling — Applicant has sought ruling to be pronounced under section 97 (2) (d) & (e) of the CGST Act 2017, on the following questions:

Whether I can now be converted into regular GST dealer w.e.f. 25.11.2017? If yes, then whether I can avail credit of stock in hand as on 25.11.2017?

If I can't converted into regular GST dealer w.e.f. 25.11.2017 then in that case what will be situation to me. Whether my assessment will be as per return filed by me?

Whether at the time of assessment I will be allowed to claim credit of stock in hand as on 25.11.2017 and as well as whether I will be allowed to claim credit of input on goods purchased on or after 25.11.2017.

Held that—
We observe that the questions raised by the applicant are of the past period i.e. 2017-18.

The questions sought by the applicant are related to activity undertaken in past-period thus not eligible for advance ruling as per Section 95(a) of CGST/RGST Act, 2017 and hence no ruling is given.—Shyam Singh Champawat, M/S Laxmi Machinery Store., In re…. [2019] 8 TAXLOK.COM 070 (AAR-Raj)