Clarification of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service Distributor - GST - TRADE NOTICE NO. 21/2018-19 (GST)

Government of India, Ministry of Finance, Department of Revenue Office of the Principal Commissioner, Central Goods Service Tax, Raipur G.S.T. Building, Dhamtari Road, Tikrapara, Raipur - 492001 (Chhattisgarh) F. No. IV (16)30-01/T.N./Tech/RPR/2018-19/Pt-2/ Raipur, Dated: 31.10.2018 TRADE NOTICE NO. 21/2018-19 (GST) Sub: Clarification of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service Distributor- Reg. Attention of the Trade and Industry is invited to Circular No. 71/45/2018 - GST dated: 26th October, 2018 issued under F.No. 349/94/2018-GST (copy enclosed) by the GST Policy wing of C.B.I.C., New Delhi in respect of clarification of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service Distributor. 02. Contents of the aforesaid Circular may please be brought to the notice of members of your Association in particular and public in general. (V. K. SAXENA) PRINCIPAL COMMISSIONER