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SBT TEXTILES PRIVATE LIMITED
(Authority for Advance Ruling, Chhatisgarh)

Hon'ble Judges:

SONAL K. MISHRA
SHRAVAN KUMAR BANSAL
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

SBT TEXTILES PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Chhatisgarh

Date Apr 13, 2023
Order No.

SGST/AAR/01/2023

Citation

2023(4) TAXREPLY 7534
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ORDER

PROCEEDINGS [U/s 98 of the Chhattisgarh Goods & Services Tax Act, 2017 (herein- after referred to as CGGST Act, 2017)]   F.No. SGST/AAR/01/2023 Raipur Dated 13-04-2023 M/s SBT Textiles Private Limited. Plot no. 619 and 612 13, Near Narayani Rail, Industrial Area, Urla, Raipur, Chhattisgarh, 492001, holding GSTIN 22AAICS9568G3ZX has furnished an application in form ARA-01 dated 16/17.1.2023, duly filled application with all documents received on 7.2.2023 under section 97 of the Chhattisgarh Goods & Services Tax Act, 2017 seeking advance ruling regarding transfer of unutilized balance in E-credit ledger on merger of distinct persons as specified in Section 25(4) i.e. on merger of two distinct persons within same State having same PAN in terms of Section 18(3) of CGST Act, 2017 and further regarding transfer of unutilized balance in E-credit ledger between distinct persons as specified in Section 25(4) of CGST Act, 2017 i.e., from one GSTIN to another G....

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