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, dated 10.04.2020 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 Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the "GGST 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 of State tax that certain challenges are being faced by taxpayers in adhering to the compliance requirements under various other provisions of the GGST 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 formations, the Chief Commissioner of State tax, in exercise of the powers conferred under section 168 (1) of the GGST Act hereby clarifies as under:
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However, in cases where there is no output liability against which a credit note can be adjusted, registered persons may proceed to file a claim under "Excess payment of tax, if any" through FORM GST RFD-01.
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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".
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However, in cases where there is no output liability against which a credit note can be adjusted, registered persons may proceed to file a claim under "Excess payment of tax, if any" through FORM GST RFD-01
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Therefore, in terms of Notification No. 35/2020-State Tax, 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 documents.
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(J P Gupta)
Chief Commissioner of State Tax,
Gujarat State, Ahmedabad