Odyssey Tours & Travels Pvt. Ltd. – 2019 (27) G.S.T.L. 314 (A.A.R. – GST)

Advance ruling cannot be sought for issues pertaining to rectification of invoices.

Facts: The applicant filed an application under Section 97 of the Goa Goods and Service Tax Act, 2017 and CGST Act,2017. The applicant informed the authority that they had paid GST correctly but had not distributed the tax amounts correctly over the different states and Union territories. To rectify their mistakes, they were advised to re issue rectified invoices for the said period. The applicant sought advance ruling on the following questions:

  1. Whether they may be allowed to start the correct their invoices from September 2018 onwards.
  2. Whether rectification regarding past invoices can be done in the annual return supposed to be done by December 2018.
  3. What rate of exchange they should consider for their billing in foreign exchange?

Held: The authority dismissed the application and held that the application cannot be accepted as the questions for which advance ruling is sought does not fall under the categories of questions mentioned in sub section 2 of Section 97 of The CGST Act, 2017.


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