Subject:- Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws - Reg.
It has been brought to the notice of the Department that certain challenges are being faced by taxpayers in adhering to the compliance requirements under various other provisions of the HGST 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 Commissioner of State Tax. in exercise of its powers conferred under section 168 of the HGST Act hereby clarifies as under:
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.
Therefore, in terms of Notification No.43/GST-2, dated 07.05.2020, 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 2019-20 in the relevant documents.
Accordingly, the due date for furnishing of return in FORM GSTR-7 along with deposit of tax deducted for the said period has also been extended till 30.06.2020 and no interest under section 50 shall be leviable if tax deducted is deposited by 30.06.2020.
3. Difficulties faced, if any, in implementation of the above instructions may please be brought to the notice of the Department.
SHEKHAR VIDYARTHI
Excise & Taxation Commissioner-cum-
Commissioner of State Tax, Haryana