Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor.
10/2018-GST Dated:- 16-11-2018 Chhattisgarh SGST
GST – States
Circular No. 10/2018-GST
OFFICE OF COMMISSIONER OF STATE TAX
CHHATTISGARH, ATAL NAGAR, RAIPUR
No. /CT/Tech//2018/10820
Atal Nagar, Raipur Dated : 16.11.2018
To,
Special Commissioner
Additional Commissioners/
Joint Commissioners/Deputy Commissioners/
Assistant Commissioner/State Tax Officers/
State Tax, Chhattisgarh (All)
………………………………………….
Subject: Clarifications of issues under GST related to
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tion as a casual taxable person (CTP) should be 100% of the estimated gross tax liability or the estimated tax liability payable in cash should be calculated after deducting the due eligible ITC which might be available to CTP?
1. It has been noted that while applying for registration as a casual taxable person, the FORM GST REG-1 (S. No.11) seeks information regarding the “estimated net tax liability” only and not the gross tax liability.
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.
2.
As per section 27 the Chhattisgarh Goods and S
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e 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 cases he would not be required to pay advance tax for the purpose of registration.
4. He can surrender such registration once the exhibition is over.
3.
Representations have been received regarding the manner of recovery of excess credit distributed by an Input Service Distributor (ISD) in contravention of the provisions contained in section 20 of the CGGST Act.
1. According to Section 21 of the CGGST Act where the ISD distributes the credit in contravention of the provisions contained in section 20 of the CGGST Act resulting in excess distribution of credit to one or more recipients of credit, t
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