2023 (9) TMI 123

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.... Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1.1 At the outset, we would like to make it clear that the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar ....

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....ay be extended by the Commissioner by a notification in this behalf. 1.4 The applicant has submitted that FORM GST ITC-01 could not be filed due to software and bulk items which were there in stock and proper accounting of the same. 1.5 The applicant has filed this application under sub-section (1) of section 97 of the GST Act and the rules made there under raising following questions vide serial number 14 of the application in FORM GST ARA-01: (a) How to condone the delay in filing ITC - 01? (b) Whether the delay in filing ITC -01 be condoned? (c) How to avail the ITC of the closing stock lying on 27th July, 2022? 1.6 An applicant desirous of obtaining an advance ruling is required to file an application on the common portal in FO....