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 ..... Revenue Distt Nurpur and Una, H.P. 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P Dated Shimla-9 6th Jan. 2021. Madam/Sir, Subject: Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws-reg. Circular No.136/06/2020-GST and Circular No.137/07/2020-GST 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 Himachal Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the HPGST Act ) on account of the measures taken to prevent the spread of Novel Corona Virus (COVID-19). Post issuance of the said cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appointment. Clarification has been sought whether IRP would be required to take a fresh registration even when they are complying with all the provisions of the GST Law under the registration of Corporate Debtor (earlier GSTIN) i.e. all the GSTR-3Bs have been filed by the Corporate debtor / IRP prior to the period of appointment of IRPs and they have not been defaulted in return filing. i. The notification No. 11/2020 State Tax dated 24th June, 2020 was issued to devise a special procedure to overcome the requirement of sequential filing of FORM GSTR-3B under GST and to align it with the provisions of the IBC Act, 2016. The said notification has been amended vide notification No. 39/2020 - State Tax, dated 16th July, 2020 so as to specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n case of any change in IRP/RP after initial appointment under IBC, it would be deemed to be change of authorized signatory and it would not be considered as a distinct person on every such change after initial appointment. Accordingly, it is clarified that such a change would need only change of authorized signatory which can be done by the authorized signatory of the Company who can add IRP /RP as new authorized signatory or failing that it can be added by the concerned jurisdictional officer on request by IRP/RP. Other COVID-19 related representations 4. As per notification no. 40/2017- State Tax (Rate) dated 20.11.2017, a registered supplier is allowed to supply the goods to a registered recipient (merchant exporter) at 0.1% provided, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 25.04.2020. Clarification has been sought as to whether the extension of time limit as provided in terms of notification No. 35/2020-State Tax dated 24th June, 2020 also covers furnishing of FORM GST ITC-04 for quarter ending March, 2020 Time limit for compliance of any action by any person which falls during the period from 20.03.2020 to 29.06.2020 has been extended up to 30.06.2020 where completion or compliance of such action has not been made within such time. Accordingly, it is clarified that the due date of furnishing of FORM GST ITC-04 for the quarter ending March, 2020 stands extended up to 30.06.2020. 4. This circular shall come into force w.e.f. 06.05.2020. 5. Difficulty, if any, in the implementation of this Circular may be br ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
