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TMI Blog2020 (4) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... w that their application at this stage cannot be entertained owing to the said failure to comply with the stipulated provisions of Act and Rules under State GST Act and/or Central GST Act. Application dismissed. - STC/AAR/06/2019 - - - Dated:- 21-1-2020 - SMT. KALPANA TIWARI AND SHRI RAJESH KUMAR SINGH, MEMBER PROCEEDINGS [U/s 98 of the Chhattisgarh Goods Services Tax Act, 2017 (herein- after referred to as CGGST Act, 2017)] The applicant Smt. Anju Parakh, C-138, Sector-I, Devendra Nagar, Raipur, Chhattisgarh, GSTIN 22AESPP0220P1ZB has filed the application U/s 97 of the Chhattisgarh Goods Services Tax Act, 2017 regarding GST applicability on Medical Services with regard to providing vaccination from clinic. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red and that the details and the communications related to the same is only done through state authority. It was his further contention that on 11-09-2019, GST site allowed only paying for SGST only and CGST IGST was blocked. He further contended that the system during October 2019 end discontinued system of advance ruling for registered users and that he had received a call from Infosys, saying that now applicant has to go for unregistered portal at present. It was further stated {hat the amount of ₹ 5,000/- on 11-09-2019 for SGST, already paid was not allowed adjustment thereafter. The representative further contended that his wife being a professional pediatrician is out of the purview of GST as the service of providing vaccinati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for advance ruling till such time the advance ruling module is made available on the common portal. The Circular allowing manual filing of applications for advance ruling shall be effective in a state only until an online module is made available on the common portal. (4) Circular no. 25/25/2017-GST issued by the Central board of Excise and Customs on 21-12-2017:- Point No.4 of the Circular No. 25/25/2017-GST issued by the Central board of Excise and Customs on 21-12-2017 reads as under- In order to make the payment of fee for filing an application for advance ruling on the common portal, the applicant has to fill his details using Generate User Id for advance ruling under User Services , After entering the email id and mobile ..... X X X X Extracts X X X X X X X X Extracts X X X X
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