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Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor.

GST - States - GST Circular No. 12/2018 - Dated:- 30-10-2018 - GOVERNMENT OF RAJASTHAN COMMERCIAL TAX DEPARTMENT F.17(134)ACCT/GST/2017/3966 Date: 30.10.2018 GST Circular No. 12/2018 All Joint Commissioner (Adm.), Commercial Taxes Department, &hellip .....

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edit 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 clarifications on the same are as below: S.No Issue Clarificati .....

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deducting the due eligible ITC which might be available to CTP? 1. It has been noted that while applying for registration as a casual taxable person, the FORM GST REG-1 (S. No.11) seeks information regarding the estimated net tax liability only and n .....

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er 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 the amount of advanc .....

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itions (for a period more than 180 days), the taxable person cannot be treated as a CTP and thus such person would be required to obtain registration as a normal taxable person. 2. While applying for normal registration the said person should upload .....

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red to pay advance 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 Distrib .....

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g in excess distribution of credit to one or more recipients of credit, the excess credit so distributed shall be recovered from such recipients along with interest and penalty if any. 2. The recipient unit(s) who have received excess credit from ISD .....

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