Sub:- Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws-reg.
Ref:- From the GOI, MOF, DOR, CBIC. Circular No. 138/08/2020-GST, Dated 06.05.2020
Circular No. 12/2020(State) in reference to 136/06/2020(Central), dated 08/10/2020 and Circular No. 13/2020(State) in reference to 137/07/2020(Central), dated 19-10-2020 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 Andhra Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the "APGST 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 APGST Act were brought to the notice of the Chief Commissioner, 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, the Chief Commissioner, in exercise of his powers conferred under section 168(1) of the APGST Act hereby clarifies 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 APGST 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 issued in the G.O.Ms. No. 597, Revenue (CT-II), Department, dated 12.12.2017 (Notification No. 40/2017-Central Tax (Rate) dated 23-10-2017) was issued under powers conferred by section 11 of the APGST Act, 2017. The exemption provided in notification issued in the G.O.Ms.No.264, Revenue (CT-II) Department, dated 11.9.2020 (Notification No. 35/2020-Central Tax, dated 03.4.2020) 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 30 th June, 2020, provided the completion of such 90 days period falls within 20.03.2020 to 29.06.2020.
Clarification has been sought as to whether the extension of time limit as provided in terms of notification issued in the G.O.Ms.No 264, Revenue (CT-II) Department, dated 11.9.2020 (Notification No. 35/2020-Central Tax, dated 03.4.2020) also covers furnishing of FORM GST ITC-04 for quarter ending March 2020
4. The filed officers are requested to give wide publicity to the contents of this circular.
5. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Chief Commissioner.
Peeyush Kumar
Commissioner