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2023 (12) TMI 286 - AAR - GSTScope of Advance Ruling application - rectification of mistakes while filing FORM GSTR-1 on the common portal for the financial year 2017-18 - HELD THAT - As per sub-section (2) of section 97 of the GST Act, the question on which the advance ruling is sought under this Act, shall be in respect of, (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of 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. The question on which advance ruling is sought by the applicant is found not to be covered under any of the aforesaid clauses. The applicant was allowed an opportunity for personal hearing and the aforesaid observation was brought to the notice of the authorised representative of the applicant in course of hearing - the question on which advance ruling is sought by the applicant is not covered under any of the clauses under sub-section (2) of section 97 of the GST Act, there may not be any reason to accept the application made by the applicant for pronouncement of ruling. Application rejected.
Issues involved:
The issue involved in this case is the rectification of mistakes made while filing FORM GSTR-1 on the common portal for the financial year 2017-18, resulting in incorrect discharge of output tax liability. Summary of Judgment: Rectification of Mistakes in GSTR-1: The applicant in this case made mistakes while filing FORM GSTR-1 on the common portal for the financial year 2017-18, leading to incorrect discharge of output tax liability. The errors included wrong selection of State Code, causing the portal to identify an intra-state supply as an inter-state supply and vice versa. Although the applicant correctly accounted for the GST liability in their books of accounts and discharged it through GSTR-3B, they were unable to rectify the mistakes detected in February 2023 during the process of checking the mismatch between GSTR-1 and GSTR-3B. Application for Advance Ruling: The applicant filed an application under sub-section (1) of section 97 of the GST Act seeking guidance on how to rectify the mistakes in GSTR-1 showing IGST short GST liability and excess CGST & SGST liability for a specific month in 2017-2018. However, the question raised by the applicant was found not to be covered under the clauses specified in sub-section (2) of section 97 of the GST Act, which are related to various aspects such as classification of goods or services, applicability of notifications, determination of tax liability, input tax credit, registration requirements, and the definition of supply of goods or services. Decision of the Authority: After providing the applicant with an opportunity for a personal hearing, it was observed that the question on which advance ruling was sought did not fall under any of the specified clauses in the GST Act. As a result, the application was rejected by the Authority for Advance Ruling, West Bengal. The Authority concluded that there was no reason to accept the application for the pronouncement of a ruling based on the facts presented and the issue raised by the applicant. In conclusion, the application for rectifying the mistakes in GSTR-1 was rejected by the Authority for Advance Ruling, West Bengal, as the question raised did not align with the provisions specified under sub-section (2) of section 97 of the GST Act.
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