9911796707
TMI Blog2018 (11) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... bdul Rawoof Khan & also referred as applicant), having GSTIN: 37AABFJ4031B1Z0 are engaged in manufacturing of Biris, for that the necessary raw material i.e. Biri leaves and Tobacco powder mostly purchases from both the registered and unregistered dealers within and out side the State of Andhra Pradesh (which is nothing but an Inward supply) and manufacturing the same into Biris. The resultant Biris are sold in within the State of Andhra Pradesh, at Kurnool district only. 2. The applicant has filed an application in Form ARA-01 for seeking advance ruling on certain issues through common portal (i.e. www.gst.gov.in)after making the required payment of fee of Rs. 10,000/- (Rs.5000/-). Vide CPIN No. 1 8053700152860, Dated: 31.05.2018 towards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regularly. Further, the turnovers of the applicant during the following financial accounting years are as under; 2015-16 : Rs. 6,01,250 2016-17 : Rs. 5,52,500 April 2017 to June 2017 : Rs. 1,95,000 The authorized representative further submitted that, since 1st July 2017 onwards, the applicant has stopped his business temporarily, due to un-awareness of the liability under GST. It is also submitted by the authorized representative that the applicant is are aware of the provisions of Reverse Charge, and they are not effecting any purchases from on-registered dealers/agriculturists. Question for clarification: The applicant requested to clarify the following; (1) He is manufacturer of Biris and his annual business turnover is less th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y immediately preceding the appointed day, is registered or holds a licence under an existing law, shall be liable to be registered under this Act with effect from the appointed day. (3) Where a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee or the successor, as the case may be, shall be liable to be registered with effect from the date of such transfer or succession." With regard to threshold limit of turnover, Sec.22 (1) of the APGST Act 2017, reads as under: Section.22. (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States ..... X X X X Extracts X X X X X X X X Extracts X X X X
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