9911796707
TMI BlogClarification on certain refund related issuesX X X X Extracts X X X X X X X X Extracts X X X X ..... Zone), Shimla, Palampur, Mandi, H.P. 2. The Joint Commissioner of State Taxes and Excise, Flying Squad, (Central Zone, North Zone, South Zone), Una, Palampur, Parwanoo, H.P. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, Una, Sirmour, Bilaspur, Hamirpur, Mandi, Kullu, Chamba, Kangra, Revenue Distt Nurpur and BBN Baddi, H.P. 4. The Asstt. Commissioner of State Taxes and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an be filed, would be applicable in cases of refund of excess balance in electronic cash ledger? No, the provisions of sub-section(1) of section 54 of the HPGST Act regarding time period, within which an application for refund can be filed, would not be applicable in cases of refund of excess balance in electronic cash ledger. 2. Whether certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of section 51/52 of the HPGST Act, as the case may be, and credited to electronic cash ledger of the registered person, is equivalent to cash deposited in electronic cash ledger. It is not mandatory for the registered person to utilize the TDS/TCS amount credited to his electronic cash ledger only for the purpose for discharging tax liability. The registered person is at full liberty to dischar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on (2) under section 54 of HPGST Act and if so, whether the date of return filed by the supplier or date of return filed by the recipient will be relevant for the purpose of determining relevant date for such refunds? Clause (b) of Explanation (2) under Section54of HPGST Act reads as under: (b) in the case of supply of goods regarded as deemed exports where a r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. This circular shall come into force w.e.f. 17.11.2021. 3. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice this office. Yours Faithfully, Sd/- Yunus, (IAS) Commissioner of State Taxes and Excise, Himachal Pradesh - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Managemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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