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TMI BlogClarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST LawsX X X X Extracts X X X X X X X X Extracts X X X X ..... nce requirements under various provisions of the Assam Goods and Services Tax Act, 2017 (hereinafter referred to as the Assam GST Act ) on account of the measures taken to prevent the spread of Novel Corona Virus (COVID-19). It has been brought to the notice of the Commissioner of State tax that certain challenges are being faced by taxpayers in adhering to the compliance requirements under various other provisions of the Assam GST Act which also need to be clarified. 2. The issues raised have been examined and in order to ensure uniformity in the implementation of the provisions of the law across the field formations, the Commissioner of State tax, in exercise of its powers conferred under section 168 of the Assam GST Act hereby clarif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djust his tax liability in his returns? In case GST is paid by the supplier on advances received for an event which got cancelled subsequently and for which no invoice has been issued in terms of section 31 (2) of the Assam GST Act, he is required to issue a refund voucher in terms of section 31 (3) (e) of the Assam GST Act read with rule 51 of the Assam GST Rules. The taxpayer can apply for refund of GST paid on such advances by filing FORM GST RFD-01 under the category Refund of excess payment of tax . 3. Goods supplied by a supplier under cover of a tax invoice are returned by the recipient. Whether he can claim refund of tax paid or is he required to adjust his tax liabili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the GST Law for furnishing of any report, document, return, statement or such other record falls during between the period from 20.03.2020 to 29.06.2020, has been extended till 30.06.2020. Therefore, in terms of Notification as referred in sl. no. (6) in para 2 of Circular No. 89/2020-GST dated 16.04.2020, where the requirement under the GST Law for furnishing, time limit for filing of LUT for the year 2020-21 shall stand extended to 30.06.2020 and the taxpayer can continue to make the supply without payment of tax under LUT provided that the FORM GST RFD-11 for 2020-21 is furnished on or before 30.06.2020. Taxpayers may quote the reference no of the LUT for the year 2019-20 in the relevant documents. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the GST Law for furnishing, where the timeline for any compliance required as per sub-section (1) of section 54 of the Assam GST Act falls during the period from 20.03.2020 to 29.06.2020, the same has been extended till 30.06.2020. Accordingly, the due date for filing an application for refund falling during the said period has also been extended till 30.06.2020. 2. This Circular is clarificatory in nature and not meant for any interpretation of provisions of the Act and rules. 3. Difficulties, if any, in implementation of the above instructions may be brought to the notice of the Commissioner at an early date. 4. This Circular shall be deemed to have been issued on 13th April, 2020. Sd/ = Anurag Goel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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