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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 ..... mbai dated 31st Dec. 2018 Trade Circular (GST) No. 41T of 2018. To, …………………. …………………. Subject: Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor. Sir / Gentlemen/ Madam, 1. Representations ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person is required to deposit while obtaining registration should be calculated after considering the due eligible ITC which might be available to such taxable person. 2. As per section 27 of the Maharashtra Goods and Services Tax Act, 2017 (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 off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 MGST Act. 1. According to Section 21 of the MGST Act where the ISD distributes the credit in contravention of the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the MGST Act. 2. This Trade Circular is clarificatory in nature and hence cannot be made use of interpretation of provisions of the law. Difficulty if any, in the implementation of this Circular may be brought to the notice of the Office of Commissioner of Sales Tax, Maharashtra State. Yours Faithfully, (Rajiv JaIota) Commissioner of State Tax, (GST) Maharashtra State, Mumbai. No. JC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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