The Goods and Services Tax ( GST ) department, Maharashtra has notified the revised procedure for filing Advance Rulings applications and connected appeals.
The notification prescribes the detailed procedure to file applications online by paying a fee of Rs. 10,000/-.
The notification stated that the application for Advance Ruling shall not be admitted as per section 98(2) in cases where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of CGST/MGST Act.
If the application is rejected, it should be only after an opportunity of being heard is provided to the applicant and by way of a speaking Order giving the reasons for rejection, it said.
Orders passed by AAR can be viewed at www.mahagst.gov.in. Orders passed by AAR can also be viewed on the portal of Goods and Services Tax Council www.gstcouncil.gov.in/advance-rulings. MIS Report of the Orders passed by various AAR is available on the portal of Goods and Services Tax Council www.gstcouncil.gov.in/advance-rulings.
With regard to appeal, the notification said that the Appellate Authority must pass an order after hearing the parties to the appeal within a period of ninety days of the filing of an appeal. If members of AAAR differ on any point referred to in appeal, it shall be deemed that no Advance Ruling is issued in respect of the question under appeal.To Read the full text of the Notifications CLICK HERE