AAR : Refuses to provide ruling on matter pertaining to past period

Rajasthan AAR refuses to provide a ruling u/s 95(a) of CGST/ RGST Act on the questions of applicant being related to past-period; Observes that the period of the activity is past-period i.e. 2017-18 for which applicant wants to know whether he could be converted into regular GST dealer w.e.f. November 25, 2017; Refers to the definition of ‘advance ruling’ given under Section 95(a) of CGST/ RGST Act, 2017 which clarifies that only activities/ matter which ar...