AAR : Application seeking advice on procedure for rectified invoice issuance not within purview of AAR, rejects application

Goa AAR rejects application seeking ruling on procedure to be followed for re-issuance of rectified invoices for past months; Notes that while the applicant had paid tax at 5% correctly, however, the amount was not distributed correctly among the States and Union Territories; Accordingly, the applicant sought clarification as to whether (i) they may be allowed correction of invoices from September 2018 onwards, (ii) rectification of past invoices can be done in the annual ret...