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TMI Blog2023 (7) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... est Bengal. Though clause (f) of sub-section (2) of section 97 enables the applicant to make the instant application seeking an advance ruling whether the applicant is required to be registered, this authority is not empowered to pronounce any ruling in cases where the question is found to be in respect of registration required to be obtained in a State other than the State of West Bengal. As a result, no ruling can be pronounced in respect of questions raised by the applicant regarding requirement of separate registration for each state for carrying on said business in such state and requirement of separate registration for the each state, where execution of contract /job would required to be carried, in case applicant being registered under the WBGST Act, 2017 receives the work/job order from contractees situated within/outside West Bengal and inputs (both goods and services) are procured within West Bengal or state where contract would be executed. Requirement for separate registration in West Bengal as the applicant is already registered under the GST Act- HELD THAT:- A person having separate business verticals had the option to obtain separate registration for each such v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1.1 At the outset, we would like to make it clear that the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the WBGST Act. Further to the earlier, henceforth for the purposes of these proceedings, the expression GST Act would mean the CGST Act and the WBGST Act both. 1.2 The applicant is a registered person under the GST Act and is engaged in the business of manufacturing and reselling of goods and also in providing of services. The applicant intends to carry on business activities from other states too. 1.3 The applicant has made this application under sub-section (1) of section 97 of the GST Act and the rules made there under raising following questions vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in clause (85) of section 2; (b) such person shall not pay tax under section 10 for any of his places of business if he is paying tax under section 9 for any other place of business; (c) all separately registered places of business of such person shall pay tax under the Act on supply of goods or services or both made to another registered place of business of such person and issue a tax invoice or a bill of supply, as the case may be, for such supply. Explanation . For the purposes of clause (b), it is hereby clarified that where any place of business of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other registered places of business of the said person shall become ineligible to pay tax under the said section. (2) A registered person opting to obtain separate registration for a place of business shall submit a separate application in FORM GST REG-01 in respect of such place of business. (3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule. 2.3 The applican ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... West Bengal, rest of the questions are in relation to requirement of registration in other States. We first proceed to deal with the issue whether this authority can decide requirement of registration of the applicant in a State other than the State of West Bengal. In this context, we like to refer sub-section (2) of section 1 of the West Bengal Goods and Services Tax Act, 2017 which speaks that the Act extends to the whole of the State of West Bengal. We thus find that though clause (f) of sub-section (2) of section 97 enables the applicant to make the instant application seeking an advance ruling whether the applicant is required to be registered, this authority is not empowered to pronounce any ruling in cases where the question is found to be in respect of registration required to be obtained in a State other than the State of West Bengal. As a result, we refrain to pronounce any ruling in respect of questions raised by the applicant vide questions number (iii) and (iv) under serial number 14 of the instant application. 4.3 Now we take the issue related to requirement of registration in the State of West Bengal. To be specific, the questions are in respect of requirement for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e registration within a State for multiple business verticals till 31.01.2019 and thereafter option for separate registration as well as transfer of unutilized input tax credit has been provided to a person having multiple places of business within the State. What we find that with effect from 01.02.2019, the law has made provision for a registered person, who has obtained separate registration for multiple places of business, to transfer his unutilised input tax credit lying in his electronic credit ledger, either wholly or partly, to any or all of the newly registered place of business. In other words, option for separate registration may be availed by a registered person provided such registered person has multiple places of business. Therefore, in cases where a registered person carries on separate type of businesses from same place of business within a State, he cannot opt to obtain separate registration within the said State as per proviso to sub-section (2) of section 25 of the GST Act read with rules made there under. In view of the above discussions, we rule as under: RULING Question : Whether the applicant is required to take separate registration for each t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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