GST – States – CIRCULAR No. 71/2018 – Dated:- 26-10-2018 – CIRCULAR Commissioner of State Tax, Gujarat State, Ahmedabad Dated 26th October, 2018 CIRCULAR No. 71/2018 No.GSL/GST/B.11 Subject: Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor. 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 Clarification 1. Whether the amount required to be deposited as advance tax while taking registration as a casual taxable person (CTP) should be 100% of the estimated gross tax liability or the estimated tax liability pay
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vision for extension of same by the proper 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. 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 CT P and thus such person would be required to obtain registration as a normal taxable person. 2. While applying for normal registration the should upload a copy of the allotment letter granting him permission to use the premises for the exhibition and the allotment letter/consent letter shall be treated as the proper document as a proof for his place of business. 3. In such c
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ved excess credit from ISD may deposit the said excess amount voluntarily alongwith 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 GGST 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 penalty under the provision contained in section (122)(1)(ix) of the GGST Act. 2. Difficulty if any, in the implementation of this circular may be brought to the notice of the Commissioner. (PD Vaghela) Commissioner of State Tax Gujarat State, Ahemdabad – Circular – Trade No
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