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TMI Blog2023 (12) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... lue 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt 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 fact of the case as it appears from the submission made by the applicant in FORM GST ARA-01 is that the applicant has made some mistakes while filing FORM GSTR-1 on the common portal for the financial year 2017-18. For example, due to wrong selection of State Code from the drop-down list, the portal has identified an intra-state supply to be an inter-state supply and vice ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication 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. 1.7 The question on which advance ruling is sought by the applicant is found not to be covered under any of the aforesaid clauses. 1.8 The applicant was allowed an opportunity for personal hearing and the aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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