Clarifications on GST for Casual Taxable Persons and Recovery of Excess ITC by Input Service Distributors.

The circular addresses clarifications under GST regarding casual taxable persons (CTP) and recovery of excess Input Tax Credit (ITC) by an Input Service Distributor (ISD). For CTPs, the advance tax deposit should account for eligible ITC. If an exhibition exceeds 180 days, the entity must register as a normal taxable person without advance tax, using an allotment letter as proof of business. For ISDs, excess credit distributed against Section 20 of the Goa GST Act must be recovered from recipients with interest and penalties. Recipients can voluntarily repay using FORM GST DRC-03, or face proceedings under Sections 73 or 74. The ISD may also incur penalties under Section 122(1)(ix).

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