The Kreations Builders & Devlopers ., In re
Date: January 23, 2019
Subject Matter
Advance ruling application not accompanied by requisite fee (Rs. 5000 each under CGST and SGST) would be treated as an incomplete application liable for rejection
Summary
It is mandatory as per section 97(1) read with Rule 104 of the CGST/MGST Act to pay applicable fee of Rs. 5000/- each under SGST and CGST Act to be deposited as per the provision of Section 49 of the Act. If not the application would be treated as an…
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the “CGST” Act and “MGST Act” respectively] by M/s THE KREATIONS BUILDERS & DEVELOPERS, seeking an advance ruling raising the following question: 1) Whether, as per notification no. 01/20…