TMI BlogClarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor.X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Adm.), Commercial Taxes Department, Subject: Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor - Reg. Representations have been received seeking clarification on certain issues under the GST laws. The same have been examined and the clarification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017 (hereinafter referred to as the said Act), period of operation by causal taxable person is ninety days with provision for extension of same by the proper officer for a further period not exceeding ninety days. Various representations have been received for further extension of the said period beyond the period of 180 days, as mandated in law. 2. It is accordingly clarified that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvance tax for the purpose of registration. 4. He can surrender such registration once the exhibition is over. 3. Representations have been received regarding the manner of recovery of excess credit distributed by an Input Service Distributor (ISD) in contravention of the provisions contained in section 20 of the RGST Act. 1. According to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is further clarified that the ISD would also be liable to a general the provisions penalty under contained in section 122(1)(ix) of the RGST Act. 2. It is directed to publicize and make aware the trade and industry about the contents of this circular. (Alok Gupta) Commissioner, State Taxes, Rajasthan, Jaipur F.17(134) ACCT/GST/2017/3967-3972 Date: 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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