9911796707
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 ..... 20 had been issued to clarify doubts regarding relief measures taken by the Government for facilitating taxpayers in meeting the compliance requirements under various provisions of the Andhra Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the APGST 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 Chief Commissioner that certain challenges are being faced by taxpayers in adhering to the compliance requirements under various other provisions of the APGST 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he GST on such advance received. Whether he can claim refund of tax paid on advance or he is required to adjust 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 APGST Act, he is required to issue a refund voucher in terms of section 31 (3) (e) of the APGST Act read with rule 51 of the APGST 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.264, Revenue (Commercial Taxes-II) Department, Dated 11.9.2020, where the requirement under 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 issued in the G.O.Ms.No. 264, Revenue (Commercial Taxes-II) Department, Dated 11.9.2020, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020, where the timeline for any compliance required as per sub-section (1) of section 54 of the Andhra Pradesh Goods and Services Tax Act, 2017 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. 4. The filed officers are requested to give wide publicity to the contents of this circular. 5. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Chief Commissioner. Peeyush Kumar Commissioner - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Managem ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
