Instruction No. 289/2021-GST of the Central Board of Indirect Taxes and Customs dated 2nd November, 2021 on the making of taxable supplies [C1K-6E1]

Instruction No. 289/2021-GST

GOVERNMENT OF INDIA

Central Board of Indirect Taxes and Customs

New Delhi, dated the 2nd November, 2021

INSTRUCTION

To

All Preventive Officers,

Subject: The making of taxable supplies by taxable persons 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 making of taxable supplies by taxable persons.

2. The matter has been examined. Every taxable person carrying on the making of taxable supplies shall make an application in Form GST REG-01 to the Authority for Advance Ruling within thirty days, accompanied by a fee of one thousand rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the making of taxable supplies is undertaken, and the Authority for Advance Ruling shall dispose of it within thirty 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)