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ACME HOLDING
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

ATUL MEHTA
ARUN RICHARD
Pet. Counsel
Mayank Patel
Jigar Parikh
Res. Counsel
---

Petitioner / Applicant

ACME HOLDING
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Mar 7, 2022
Order No.

GUJ/GAAR/R/2022/07

Citation

2022(3) TAXREPLY 5556
Original Order
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ORDER

M/s Acme Holding, hereinafter referred to as Acme for the sake of brevity, has carried out job work of fabrication services on the goods supplied by its GST registered customer for the period FY 17-18 and FY 18-19. Acme submits that it did not charge GST and cleared the goods on job work invoice; while filing GSTR-1 as well as GSTR-3B of respective periods, Acme filed such transactions under exempt supply. 2. Acme submits that at the time of preparation of GSTR-9C and GSTR-9, their auditor identified non-compliance with respect to non-payment of tax on the supply. The applicant submits that such delay in payment of tax was paid through Form DRC-03 together with applicable interest thereon. Acme submits that it then raised tax invoice in February 2020 for supply of FY 2017-18 and in July 2020 for supply of FY 2018-19 as earlier issued job work invoice was not in line with the provision of the law, for the purpose of passing on credit to the recipient. 3. Acme submits that&nbs....

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