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TMI BlogClarification on various issue pertaining to GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... he electronic credit ledger and the electronic cash ledger for payment of tax and other liabilities. 2. In order to clarify the issue and to ensure uniformity in the implementation of the provisions of law across the 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 clarify the issues as under : S. No. Issue Clarification Refund claimed by the recipients of supplies regarded as deemed export 1. Whether the Input Tax Credit (ITC) availed by the recipient of deemed export supply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection (5) of section 17 of the Manipur GST Act was substituted with effect from February 1, 2019. After the said substitution, the proviso after sub-clause (iii) of clause (b) of sub-section (5) of section 17 of the Manipur GST Act provides as under : Provided that the input tax credit in respect of such goods or services or both shall be available, where it is obligatory for an employer to provide the same to its employees under any law for the time being in force. 2. The said amendment in sub-section (5) of section 17 of the Manipur GST Act was made based on the recommendations of GST Council in its 28th meeting. The intent of the said amendment in sub-section (5) of section 17, as recommended by the GST Council in its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsurance and health insurance : Provided that the input tax credit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply 2. It is clarified that leasing referred in sub-clause (i) of clause (b) of sub-section (5) of section 17 refers to leasing of motor vehicles, vessels and aircrafts only and not to leasing of any other items. Accordingly, availment of ITC is not barred under sub-clause (i) of clause (b) of sub-section (5) of section 17 of the Manipur GST Act in case of leasing, other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilable in the electronic credit ledger can be used for making payment of any tax under the GST Laws ? 1. In terms of sub section (4) of section 49 of Manipur GST Act, the amount available in the electronic credit ledger may be used for making any payment towards output tax under the Manipur GST Act or the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as IGST Act ), subject to the provisions relating to the order of utilisation of input tax credit as laid down in section 49B of the Manipur GST Act read with rule 88A of the Manipur GST Rules. 2. Sub-rule (2) of rule 86 of the Manipur GST Rules provides for debiting of the electronic credit ledger to the extent of discharge of any liability in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the said acts. Similarly, electronic credit ledger cannot be used for payment of erroneous refund sanctioned to the taxpayer, where such refund was sanctioned in cash. 8. Whether the amount available in the electronic cash ledger can be used for making payment of any liability under the GST laws ? As per sub-section (3) of section 49 of the Manipur GST Act, the amount available in the electronic cash ledger may be used for making any payment towards tax, interest, penalty, fees or any other amount payable under the provisions of the GST laws. 3. Difficulty, if any, in implementation of this circular may please be brought to the notice of the Commissioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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