Advance ruling application rejected for being incomplete & non-deposit of required fees

Advance ruling application rejected for being incomplete & non-deposit of required fees

Where application filed by applicant seeking GST applicability on Medical Services with regard to providing vaccination from clinic was incomplete and was also found not to be in prescribed format GST ARA-01 as specified under section 97(1) of Chhattisgarh GST Act, 2017 and applicant had deposited only SGST fees of Rs. 5000 and had not deposited Rs. 5000 for CGST as specified in Circular No. 25/25/2017-GST dated 21-2-2012, issued by Central Board of Excise and Customs, New Delhi and this this failure on their part to comply with aforesaid procedure as stipulated was also made known to applicant, application at this stage could not be entertained owing to said failure to comply with stipulated provisions of Act and Rules under StateGST Act and/or Central GST Act.

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