M/s. Awas Bandhu, 1st Floor, Janpath Market, Hazratganj, Lucknow, U.P.-226001 (hereinafter called the applicant) is a registered assessee under GST having GSTN : 09AAAAA6345D1Z2.

2. The applicant provides services to help U.P. Housing Ministry to implement policies and provide housing for all income groups.

3. The applicant has submitted application for Advance Ruling dated 29-3-2019 enclosing duly filled Form ARA-01 (the application form for Advance Ruling) along with annexure and payment receipt of ₹ 10,000/- in the name of State GST.

4. The applicant in his application sought clarification and Advance Ruling as follows :-

Whether activities of applicant are exempted from GST?

5. Applicant was informed vide Letter No. fof/k/(,Mokal-:fyax) vkokl cU/kq/2018-2019/26/okf.kT; dj, dated dated 16-4-2019 to submit the required amount in proper heads i.e., ₹ 5,000/- each to SGST & CGST by 25-4-2019. However, party failed to comply these instructions and not deposited the required fee in proper heads till date.

Discussion and finding :

6. After going through the application of the applicant it is observed that the payment of ₹ 10,000/- was made to SGST only instead of ₹ 5,000/- each to SGST and CGST.

7. As Section 97(1) r/w Rule 104 of the CGST/SGST Act, the applicant is liable to pay fee of ₹ 5,000/- under each Act to be deposited in manner provided u/s. 49 of CGST Act. Failing such compliance, an application is incomplete and thus liable to be rejected. In the present case, the applicant deposited ₹ 10,000/- only in the name of SGST and did not deposit the required amount i.e., ₹ 5,000/- each to SGST & CGST, despite being given opportunity to cure such defect. Hence, the application is liable for rejection.

8. In view of the above, both the members unanimously rule as under :

RULING

9. The application for Advance Ruling in Form GST ARA-01 of M/s. Awas Bandhu, Lucknow, U.P., dated 29-3-2019 is hereby rejected.