Subject: Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws-reg.
Circular No. 89/2020-GST, dated 21.04.2020 and Circular No. 90/2020-GST, dated 21.04.2020 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 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 (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 Assam GST Act were brought to the notice of the Commissioner of State tax, 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 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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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 Assam GST Act, for all the tax periods prior to the appointment of IRP/RP, have been furnished under the registration of Corporate Debtor (earlier GSTIN).
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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.
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ii. Notification no. 40/2017-(Rate) [FTX.56/2017/Pt-III/28 dtd. 01/12/2017], was issued under powers conferred by section 11 of the Assam GST Act, 2017. The exemption provided in notification No. FTX.56/2017/607 dtd. 19/09/2020 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.
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3. This Circular is clarificatory in nature and not meant for any interpretation of provisions of the Act and rules.
4. Difficulties, if any, in implementation of the above instructions may be brought to the notice of the Commissioner at an early date.
5. This Circular shall be deemed to have been issued on 6th May, 2020.
Sd/-
Anurag Goel,
Commissioner of State tax,
Assam, Dispur, Guwahati