Subject: Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws-reg.
Circular No. CT/GST-15/2017/341 dated 16.04.2020 (No. 89/2020-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 Assam Goods and Services Tax Act, 2017 (hereinafter referred to as the "Assam GST Act") on account of the measures taken to prevent the spread of Novel Corona Virus (COV1D-19). It has been brought to the notice of the Commissioner of State tax that certain challenges are being faced by taxpayers in adhering to the compliance requirements under various other provisions of the Assam GST 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 Assam GST 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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2. This Circular is clarificatory in nature and not meant for any interpretation of provisions of the Act and rules.
3. Difficulties, if any, in implementation of the above instructions may be brought to the notice of the Commissioner at an early date.
4. This Circular shall be deemed to have been issued on 13th April, 2020.
Sd/ = Anurag Goel, IAS.,
Commissioner of State tax, Assam,
Dispur, Guwahati