advance ruling gst

GST
AAR Kerala: GST on advances for goods barred by Notif. 66/2017; invoice at supply
Navigating GST compliance for advances received against supply of goods can feel like walking a tightrope—especially for manufacturers and project-based businesses where payments and deliveries are staggered over months or…
Read More AAR Kerala: GST on advances for goods barred by Notif. 66/2017; invoice at supply
Judgements GST
AAAR Lacks Power to Condone Delay Beyond 60 Days under Section 100(2) CGST
Executive Summary The Appellate Authority for Advance Ruling (AAAR) under the CGST Act is bound by a strict statutory limitation: appeals must be filed within 30 days from the date…
Read More AAAR Lacks Power to Condone Delay Beyond 60 Days under Section 100(2) CGST