Advance Ruling rejected by AAR when application in FORM GST ARA-01 was filed manually

The applicant submits that he has furnished application for refund in FORM GST RFD-01 on 03.01.2022 related to the period September, 2021.The proper officer has issued a show cause notice in FORM GST RFD-08 raising the following issue:

Invoices are not issued in the relevant period for which refund of unutilized input tax credit has been claimed. Invoices have been issued in the month of August, 2021 and therefore time of supply is to be considered in the month of August, 2021.

As per rule 104 of the Central Goods and Services Tax Rules, 2017 and West Bengal Goods and Services Tax rules, 2017, an application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01. The applicant has made this application vide ARN AD190222000902L on the common portal on 03.02.2022 but the application is not found in the prescribed format of FORM GST ARA- 01.

The matter has been brought to the notice to the applicant and on 23.02.2022, the applicant has submitted manually paper copy of FORM GST ARA-01.

Question of Advance Ruling

The applicant has raised question vide serial number 14 of the application in FORM GST ARA-01 which is submitted manually:

Invoices raised in a particular month and Export Shipment made in subsequent month for which ITC Refund Claim application submitted. The concerned department raises the issues – time of supply will be considered in the month when Invoices issued not in the month when shipment made.

Reasons for rejection of Advance Ruling:

• The applicant has not made the application in FORM GST ARA-01 on the common portal.
• The question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act.