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TMI BlogClarification in respect of certain GST related issuesX X X X Extracts X X X X X X X X Extracts X X X X ..... ing to GST laws. The issues have been examined. In order to ensure uniformity in the implementation of the provisions of the law across field formations, the Commissioner, in exercise of its powers conferred by section 168 of the Manipur Goods and Services Tax Act, 2017 (hereinafter referred to as Manipur GST Act ), hereby darifies each of these issues as under: S. No. Issue Clarification 1. Section 16 (4), as amended with effect from 01.01.2021, provides that a registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant annual return, whichever is earlier. As can be seen, the words invoice relating to such were omitted w.e.f. 01.01.2021. 2. The intent of law as specified in the Memorandum explaining the Finance Bill, 2020 states that Clause 118 of the Bill seeks to amend sub-section (4) of section 16 of the Central Goods and Services Tax Act so as to delink the date of issuance of debit note from the date of issuance of the underlying invoice for purposes of availing input tax credit. 3. Accordingly, it is clarified that: a) w.e.f. 01.01.2021, in case of debit notes, the date of issuance of debit note (not the date of underlying invoice) shall determine the relevant financial year for the purpose of section 16(4) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnishing of the annual return for FY 2020-21, whichever is earlier. 2. Whether carrying physical copy of invoice is compulsory during movement of goods in cases where suppliers have issued invoices in the manner prescribed under rule 48 (4) of the MANIPUR Rules, 2017 (i.e. in cases of e-invoice). 1. Rule 138A (1) of the MANIPUR Rules, 2017 inter-alia, provides that the person in charge of a conveyance shall carry- (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f CGST / SGST Act, prohibiting refund of unutilized ITC is applicable in case of exports of goods which are having NIL rate of export duty. 1. The term ' subjected to export duty ' used in first proviso to section 54(3) of the Manipur GST Act , 2017 means where the goods are actually leviable to export duty and suffering export duty at the time of export. Therefore, goods in respect of which either NIL rate is specified in Second Schedule to the Customs Tariff Act, 1975 or which are fully exempted from payment of export duty by virtue of any customs notification or which are not covered under Second Schedule to the Customs Tariff Act, 1975, cannot be considered to be subjected to any export duty under Customs Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X
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