Page 135 - GSTL_7th May 2020_Vol 36_Part 1

2020 ] IN RE : ANJU PARAKH 93
only and CGST & IGST was blocked. He further contended that the system dur-
ing October, 2019 end discontinued system of advance ruling for registered users
and that he had received a call from Infosys, saying that now applicant has to go
for unregistered portal at present. It was further stated that the amount of Rs.
5,000/- on 11-9-2019 for SGST, already paid was not allowed adjustment thereaf-
ter. The representative further contended that his wife being a professional pedi-
atrician is out of the purview of GST as the service of providing vaccination from
her clinic comes under the category of health card, thereby exempted from GST
liability.
3. Legal provisions :-
(1) Section 97(1) of CGST Act, 2017 :- This section states that an appli-
cant desirous of obtaining an advance ruling under this chapter may
make an application is such form and manner and accompanied by such
fee as may be prescribed, stating the question on which the advance rul-
ing is sought.
(2) Rule 104(1) of the CGST 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 and shall be accompanied by a fee of five thousand rupees, to be
deposited in the manner specified in Section 49.
Thus an applicant who seeks an advance ruling should make an
application online in the described FORM GST ARA-01 together with a
fee of Rs. 5,000/- stating the questions on which such a ruling is sought.
The said fee of Rs. 5,000/- shall be paid by the applicant under the CGST
Act and the respective State GST Act utilizing the amount in the elec-
tronic cash ledger in the manner specified in Section 49.
(3) Rule 107A of the CGST Rules, 2017 (Manual filing and pro-
cessing) :-
Although Rules 104 and 106 specified filing of an application on the
common portal, Rule 107A was introduced to allow manual filing of the
same. Accordingly Circular No. 25/25/2017-GST, dated 21-12-2017 was
issued detailing the procedures for manual filing of an application for
advance ruling till such time the advance ruling module is made availa-
ble on the common portal. The Circular allowing manual filing of appli-
cations for advance ruling shall be effective in a State only until an online
module is made available on the common portal.
(4) Circular No. 25/25/2017-GST issued by the Central Board of Excise
and Customs on 21-12-2017 :-
Point No. 4 of the Circular No. 25/25/2017-GST issued by the Cen-
tral Board of Excise and Customs on 21-12-2017 reads as under - “In or-
der to make the payment of fee for filing an application for advance rul-
ing on the common portal, the applicant has to fill his details using
“Generate User ID for advance ruling” under “User Services”. After en-
tering the email ID and mobile number, a Onetime Password (OTP) shall
be sent to the email [ID. Upon submission of OTP, Systems shall gener-
ate a temporary ID and send it to the declared email and mobile number
of the applicant. On the basis of this ID, the applicant can make the pay-
ment of the fee of Rs. 5,000/- each under the CGST and the respective
SGST Act. The applicant is then required to download and take a print of
GST LAW TIMES  7th May 2020  135