GST – States – GST Circular No. 12/2018 – Dated:- 30-10-2018 – GOVERNMENT OF RAJASTHAN COMMERCIAL TAX DEPARTMENT F.17(134)ACCT/GST/2017/3966 Date: 30.10.2018 GST Circular No. 12/2018 All Joint Commissioner (Adm.), Commercial Taxes Department, ……………………………………………… Subject: Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor – Reg. Representations have been received seeking clarification on certain issues under the GST laws. The same have been examined and the clarifications on the same are as below: S.No Issue Clarificat
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per officer for a further period not exceeding ninety days. Various representations have been received for further extension of the said period beyond the period of 180 days, as mandated in law. 2. It is accordingly clarified that the amount of advance tax which a casual taxable person is required to deposit while obtaining registration should be calculated after considering the due eligible ITC which might be available to such taxable person. 1. It is clarified that in case of long running exhibitions (for a period more than 180 days), the taxable person cannot be treated as a CTP and thus such person would be required to obtain registration as a normal taxable person. 2. While applying for normal registration the said person should upload
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ng in excess distribution of credit to one or more recipients of credit, the excess credit so distributed shall be recovered from such recipients along with interest and penalty if any. 2. The recipient unit(s) who have received excess credit from ISD may deposit the said excess amount voluntarily along with interest if any by using FORM GST DRC-03. 3. If the said recipient unit(s) does not come forward voluntarily, necessary proceedings may be initiated against the said unit(s) under the provisions of section 73 or 74 of the RGST Act as the case may be, FORM GST DRC-07 can be used by the tax authorities in such cases. 4. It is further clarified that the ISD would also be liable to a general the provisions penalty under contained in section
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