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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 ..... ue 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, 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).It has come to the notice of the Department that certain challenge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uently. The supplier has issued receipt voucher and paid the 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 HPGST Act, he is required to issue a refund voucher in terms of section 31 (3) (e) of the HPGST Act read with rule 51 of the HPGST 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 the recipie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, 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 No. 35/2020-State Tax dated 24th June, 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 2019-20in the relevant documents. 5. While making the payment to recipient, amount equivalent to one per cent was deducted as per the provisions of section 51 of Himachal Pradesh Goods and Services Tax Act, 2017 i. e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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