2019 (2) TMI 915

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....for the applicant: Shri Dilip Gupta, C.A. (authorised representative) Note: Under Section 100 of the CGST/RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act 2017, within a period of 30 days from the date of service of this order. The Issue raised by Shyam Singh Champawat, M/s. Laxmi Machinery Store....

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....rnover until which a GST Composition dealer may remain into GST Composition Scheme is increased to Rs. 1.50 Crore. There were many publications in news paper and social media saying that the said limit of turnover for GST Composition dealer is increased to Rs. 1.50 Crore. Statistic of sales made by the applicant as per his submission is as given below: Particulars Period Date Amount ....

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.... crore on 25.11.2017. He has GST paid stock in hand as on that date. 2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT Applicant has sought ruling to be pronounced under section 97 (2) (d) & (e) of the CGST Act 2017, on the following questions: • Whether I can now be converted into regular GST dealer w.e.f. 25.11.2017? If yes, then whether I can avail credit of stock in hand as....

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....e applicant has not filed any return in the F.Y. of 2017-18 and therefore has been served a notice in this regard. 4. PERSONAL HEARING (PH) In the matter, the applicant was asked to appear before authority for personal hearing on 28.01.2019 at 03.30PM. Shri Dilip Gupta, authorised representative appeared on the said date and stated that advance ruling sought is in response to query which is ....