Advance Ruling— The present application has been filed by M/s. Venkatkrishnan vishwanathan iyer, the applicant seking an advance ruling in respect of the following question.
1. How do i make online payment of monthly tax, interest and submit GST Returns for FY 2018-19 and Q1 of FY 2019-20?.
2. As per the CGST Act, 2017 and Maharashtra GST Act, 2017 I will pay the tax plus interest u/s 50 of the Act. As I am going to pay voluntarily I need not pay penalty as per sub section 5 of section 73. Is it right?
3. Under Sub-section (1) of section 47 the late filing fee i.e. limited to Rs. 5000 pm. Is that right? Does the site provide this facility.
4. Please approve my proposed action of payment and submission of the returns. Or else please guide me a line of action
The applicant requested that they may be allowed to voluntarily withdraw their subject application filed on 08.01.2019.
The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.
Held that— The Application is disposed of as being withdrawn voluntarily and unconditionally.