TMI Blog2019 (7) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 2 of section 97 of advisory nature and are not covered under sub section 2 of section 97 of the Act - Therefore, questions asked in the application are not covered under the mandate of this authority. The application for Advance Ruling is rejected. - GOA/GAAR/5/2018-19/3753 - - - Dated:- 22-1-2019 - SHRI. ASHOK V. RANE, AND SHRI. J.K. MEENA, MEMBER Persons Present for H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perated vast number of tours during the last 13 months and old invoices have been already uploaded online on the GST platform. In such circumstances, through this advance ruling application the applicant has asked the following questions; 1. Whether they may be allowed to start the correct their invoices from September 2018 onwards. 2. Whether rectification regarding past in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices 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. Ongoing through the questions raised by the applicant in their application, this Authority is of the op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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