Month: October 2017

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What will be composition of Advance Ruling Authority

The Advance Ruling Authority will comprise of two members – one member from amongst the officers of central tax and one member from amongst the officers of State / Union Territory tax, to be appointed by Central Government. The qualification, method of appointment of the members and the terms and conditions of their service will be prescribed. As per Rule 103 of the CGST Rules, officer of the rank of Joint Commissioner shall be appointed as member of the Authority for Advance Ruling.

(ICAI FAQ PUBLCATIONS 06-09-2017 Advance ruling under GST: FAQ NO .7)

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Where will the Advance Ruling Authority be located

The Authority for advance ruling constituted under the provisions of a State Goods and Services Tax Act or Union Territory Goods and Services Tax Act shall be deemed to be the Authority for advance ruling in respect of that State or Union territory. However, the Government may, on the recommendation of the Council, notify any Authority located in another State / Union territory to act as the Authority for the State or the Union territory where Authority for Advance Ruling is not constituted.

(ICAI FAQ PUBLICATIONS 06-09-2017 Advance ruling under GST: faq no. 6)

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What are the matters on which advance ruling cannot be sought

No advance ruling can be sought on any matters other than those specified in response to Q2. Additionally, if the matter on which clarification is sought is already pending or decided in any proceedings in the applicant’s case under any of the provisions of the Act, then the application of advance ruling will not be admitted.

(ICAI FAQ PUBLICATIONS 06-09-2017 Advance ruling under GST: FAQ NO. 3)

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What are the matters on which clarification can be obtained

The Advance Ruling can be obtained on the following matters:
(a) classification of any goods or services or both;
(b) applicability of a notification issued under provisions of the Act;
(c) determination of time and value of the supply of goods or services or both;
(d) admissibility of input tax credit of tax paid or deemed to have been paid;
(e) determination of the liability to pay tax on any goods or services or both;
(f) whether applicant is required to be registered;
(g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.

(ICAI FAQ PUBLICATIONS 06-09-2017 Advance ruling under GST : FAQ NO. 2)

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In case of reconstitution of partnership firm who will be liable to pay tax, interest or penalty

Without prejudice to the provisions of section 90, all the partners of the firm prior to the date of reconstitution and after the date of reconstitution shall jointly and severally, be liable to pay tax, interest or penalty due from firm which is reconstituted, for any period before its reconstitution.

(ICAI FAQ PUBLICATIONS 06-09-2017 Liability in other cases : FAQ NO. 18)

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Liability in case of discontinuation of business by HUF / AOP / firm

Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has discontinued business—
1. the tax, interest or penalty payable under this Act by such firm, association or family up to the date of such discontinuance may be determined as if no such discontinuance had taken place; and                                                                            2. every person who, at the time of such discontinuance, was a partner of such firm, or a member of such association or family, shall, notwithstanding such
discontinuance, jointly and severally, be liable for the payment of tax and interest determined and penalty imposed and payable by such firm, association or family, whether such tax and interest has been determined or penalty imposed prior to or after such discontinuance and subject as aforesaid, the provisions of this Act shall, so far as may be, apply as if every such person or partner or member were himself a taxable person.

(ICAI FAQ PUBLICATIONS 06-09-2017 Liability in other cases : FAQ NO. 17)

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Liability in case where HUF / AOP/ firm where the property is partitioned/dissolved amongst the members

In case where the property of HUF/AOP is partitioned amongst the various members or groups of members, then each member or group of members shall jointly and severally, be liable to pay tax, interest or penalty pertaining to the period prior to the date of partition. Similarly, all the partners of the partnership firm shall be jointly and severally liable to pay tax, interest or penalty for the period prior to the date of dissolution. Such unpaid amount of tax, interest or penalty is determined either prior to partition / dissolution or otherwise.

(ICAI FAQ PUBLICATIONS 06-09-2017 Special provisions regarding liability to pay tax, interest or penalty in certain cases: FAQ NO. 16)