Case name : In re Odyssy Tour & Travels Pvt Ltd (GST AAR Goa)
Facts of the case : The applicant (M/s. Odyssey Tours & Travels Pvt. Ltd.) made an application for advance ruling stating that they had paid GST correctly but had not distributed the tax amounts correctly over the different States and Union Territories in last 13 months.
To rectify their mistakes, they were advised to re-issue rectified invoices for the last 13 months i.e. from 10th October, 2018. With regard to re-issuance of invoice the applicant has raised the following questions in the application submitted to AAR:-
- Whether they may be allowed to start the correct their invoices from September 2018 onwards.
- Whether rectification regarding past invoices can be done in the annual return supposed to be done by December 2018.
- What rate of exchange they should consider for their billing in foreign exchange?
Relevant points to be consider :
Section 97 of the Goods and Service Tax Act, 2017 deals with the specified questions that can be raised for advance ruling by making application. This questions are as follows :
- Classification of any goods or services or both.
- applicability of a notification issued under the provisions of this Act;
- determination of time and value of supply of goods or services or both;
- admissibility of input tax credit of tax paid or deemed to have been paid;
- determination of the liability to pay tax on any goods or services or both;
- whether applicant is required to be registered;
- whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.
The issue raised by the applicant is not falling under any of the above specified question as the application is related to the manner of process to be followed for re-issuance of invoices.
Conclusion : As the questions asked in the application are not covered under the scope of section 97 of Goods and Service Tax, 2017. Accordingly, the application for Advance Ruling is rejected.