Instruction No. 4043/2023-GST of the Central Board of Indirect Taxes and Customs dated 24th June, 2023 on the transport of goods [C1F-HZB]

Instruction No. 4043/2023-GST

GOVERNMENT OF INDIA

Central Board of Indirect Taxes and Customs

New Delhi, dated the 24th June, 2023

INSTRUCTION

To

All proper officers,

Subject: The transport of goods by transporters of goods under the Central Goods and Services Tax Act, 2017, regarding.

In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions

1. References have been received seeking clarification on the manner in which section 168 applies to the transport of goods by transporters of goods.

2. The matter has been examined. Every transporter of goods carrying on the transport of goods shall make an application in Form GSTR-1 to the Authority for Advance Ruling within twenty days, accompanied by a fee of one hundred rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the transport of goods is undertaken, and the Authority for Advance Ruling shall dispose of it within twenty days of its receipt.

4. Difficulties, if any, in the implementation of this instruction may be brought to the notice of the Central Board of Indirect Taxes and Customs.

(Under Secretary to the Government of India)