Odyssy Tour & Travels Pvt Ltd ., In re

The applicant has informed that they had paid GST correctly but had not distributed the tax amounts correctly over the different States and Union Territories in last 13 months. To rectify their mistakes, they were advised to re-issue rectified invoices for the last 13 months latest by the 10th of October 2018. Further, the applicant has informed that they have operated vast number of tours during the last 13 months and old invoices have been already uploaded online on the GST platform. In such circumstances, through this advance ruling application the applicant has asked the following questions;

1. Whether they may be allowed to start the correct their invoices from September 2018 onwards.

2. Whether rectification regarding past invoices can be done in the annual return supposed to be done by December 2018.

3. What rate of exchange they should consider for their billing in foreign exchange?

Ongoing through the questions raised by the applicant in their application, this Authority is of the opinion that the questions raised by the applicant are in nature of seeking an advice on the procedures to be followed by the assessee and are not covered under sub section 2 of section 97 of advisory nature and are not covered under sub section 2 of section 97 of the Act. Therefore, questions asked in the application are not covered under the mandate of this authority.