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TMI BlogClarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor.X X X X Extracts X X X X X X X X Extracts X X X X ..... t: 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 C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le ITC which might be available to such taxable person. 2. As per section 27 of the Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the said Act), period of operation by causal taxable person is ninety days with provision for extension of same by the proper officer for a further period not exceeding ninety days. Various representations hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 GGST Act. 1. According to Section 21 of the GGST Act where the ISD distributes the credit in contravention of the provisions contai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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