(Corresponding Central Circular No. 137/07/2020-GST)
Subject: Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws.
Trade Circular No. 03/2021, dated 06.05.2021 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 West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the "WBGST Act") on account of the measures taken to prevent the spread of Novel Corona Virus (COVID-19). It has been brought to the notice of the Commissioner that certain challenges are being faced by taxpayers in adhering to the compliance requirements under various other provisions of the WBGST 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, in exercise of his powers conferred under section 168 of the WBGST Act hereby clarifies as under:
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".
4. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Commissioner.
5. This Trade Circular shall be deemed to have come into force w.e.f. 13.04.2020.
Sd/-
(Khalid Aizaz Anwar)
Commissioner, State Tax,
West Bengal