9911796707
TMI BlogClarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST LawsX X X X Extracts X X X X X X X X Extracts X X X X ..... the HGST 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 of State Tax, in exercise of its powers conferred under section 168 of the HGST Act hereby clarifies as under: S. No. Issue Clarification 1. An advance is received by a supplier for a Service contract which subsequently got cancelled. The supplier has issued the invoice before supply of service and paid the GST thereon. Whether he can claim refund of tax paid or is he required to adjust his tax liability in his returns ? In case GST is paid by the supplier on advances received for a future event which got cancelled subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he can claim refund of tax paid or is he required to adjust his tax liability in his returns ? In such a case where the goods supplied by a supplier are returned by the recipient and where tax invoice had been issued, the supplier is required to issue a "credit note" in terms of section 34 of the HGST Act. He shall declare the details of such credit notes in the return for the month during which such credit note has been issued. The tax liability shall be adjusted in the return subject to conditions of section 34 of the HGST Act. There is no need to file a separate refund claim in such a case. However, in cases where there is no output liability against which a credit note can be adjusted, registered persons may proceed to file a claim u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d at Source (TDS). Whether the date of deposit of such payment has also been extended vide notification No. 43/GST-2 dated 07.05.2020? As per notification No. 43/GST-2 dated 07.05.2020,, where the timeline for any compliance required as per sub-section (3) of section 39 and section 51 of the Haryana Goods and Services Tax Act, 2017 falls during the period from 20.03.2020 to 29.06.2020, the same has been extended till 30.06.2020. Accordingly, the due date for furnishing of return in FORM GSTR-7 along with deposit of tax deducted for the said period has also been extended till 30.06.2020 and no interest under section 50 shall be leviable if tax deducted is deposited by 30.06.2020. 6. As per section 54 (1), a person is required to make an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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