Case LawGST-ARA-58/2019-20/B-28
Senior General Manager, Ordnance Factory ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- July 13, 2021
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
E-way bill applicability, ITC to Defence formations & Ordnance factories-
Input Tax CreditE-Way Bill
Summary
Question 1. Is audit by a Chartered Accountant or Cost Accountant under section 35(5) of the CGST Act. 2017 applicable to our organization for- a) The F.Y 2017-18? b) The F.Y 2018-19 & succeeding financial years Answer:- Question is withdrawn by…
Judgement
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. SENOR GENERAL MANAGER ORDNANCE FACTORY, the applicant, seeking an advance ruling in respect of the following questions. 1) Is audit by a Chartered…