West Bengal Authority for Advance Ruling 8 May 2019, 02/WBAAR/2019-20 (Whether input tax credit is admissible when the applicant settles through book adjustment the debt created on inward supplies.)

WEST BENGAL AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX 14 Beliaghata Road, Kolkata - 700015 (Constituted under section 96 of the West Bengal Goods and Services Act, 2017) BENCH Mr Sydney D'Silva, Joint Commissioner, CGST & CX (Member) Mr Parthasarathi Dey, Senior Joint Commissioner, SGST (Member) Preamble A person within the ambit of Section 100 (1)of the Central Goods and Services