Subject: Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws-reg.
CCT Circular No. GST-05/2020, dated 27.04.2020 and Circular No.GST-06/2020, dated 27.04.2020 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 Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the "KGST Act") on account of the measures taken to prevent the spread of Novel Corona Virus (COVID-19). Post issuance of the said clarifications, certain challenges being faced by taxpayers in adhering to the compliance requirements under various other provisions of the KGST Act were brought to the notice of this office, and 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, in exercise of the powers conferred under section 168(1) of the KGST Act, it is hereby clarified as under:
ii. Accordingly, it is clarified that IRP/RP would not be required to take a fresh registration in those cases where statements in FORM GSTR-1 under section 37 and returns in FORM GSTR-3B under section 39 of the KGST Act, for all the tax periods prior to the appointment of IRP/RP, have been furnished under the registration of Corporate Debtor (earlier GSTIN).
ii. The new registration by IRP/RP shall be required only once, and in 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.
ii. Notification (40/2017) No. FD 48 CSL 2017 dated 23.10.2017 was issued under powers conferred by section 11 of the KGST Act, 2017. The exemption provided in Notification (17/2020) No. FD 03 CSL 2020, dated 20.04.2020 is applicable for section 11 as well.
iii . Accordingly, it is clarified that the said requirement of exporting the goods by the merchant exporter within 90 days from the date of issue of tax invoice by the registered supplier gets extended to 30th June, 2020, provided the completion of such 90 days period falls within 20.03.2020 to 29.06.2020.
4. Difficulty, if any, in implementation of the Circular may be brought to the notice of this office.
(SRIKAR M.S.)
Commissioner of Commercial Taxes
(Karnataka) Bengaluru