Query not Covered u/s 97(2) GST Act: AAR rejects Advance Ruling Application [Read Order]

The Applicant, a supplier sought Advance Ruling on whether tax invoice could be issued at the time of delivery of goods rather the time of removal of goods from their factory
By Avinash Kurungot - On October 5, 2024 11:32 am - 2 mins read
AAR - Authority for Advance Ruling - Section 97(2) of CGST Act - Section 97(2) of CGST Act - West Bengal GST Act - taxscan

The West Bengal Authority for Advance Ruling ( AAR ) held in a recent ruling that the question raised by the Applicant for advance ruling is not encompassed under the ambit of Section 97(2) of the Central Goods and Services Tax Act, 2017 ( CGST Act ) or the West Bengal Goods and Services Tax…

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