Umadevi Kamalkumar Patni ., In re
Date: March 12, 2019
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Subject Matter
Applications without payment of requisite fee are liable to be rejected
Summary
For an applicant, 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 in the manner as provided under Section 49 of the Act. If not, the applica…
1. 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”] by M/s UMADEVI KAMALKUMAR PATNI, seeking an advance ruling in respect of the following question: Implication of facts mentioned below on Sec. 22 of GST Act und…