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 ..... visions of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the "WBGST Act") on account of the measures taken to prevent the spread of Novel Corona Virus (COVID-19). It has been brought to the notice of the Commissioner that certain challenges are being faced by taxpayers in adhering to the compliance requirements under various other provisions of the WBGST 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, in exercise of his powers conferred under section 168 of the WBGST Act hereby clarifies as under: S. No. Issue Clarification 1. An advance is recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is required to issue a "refund voucher" in terms of section 31(3)(e) of the WBGST Act read with rule 51 of the WBGST Rules. The taxpayer can apply for refund of GST paid on such advances by filing FORM GST RFD-01 under the category "Refund of excess payment of tax". 3. Goods supplied by a supplier under cover of a tax invoice are returned by the recipient. Whether 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 WBGST Act. He shall declare the details of such credit notes in the return for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e FORM GST RFD-11 for 2020-21 is furnished on or before 30.06.2020. Taxpayers may quote the reference no of the LUT for the year 2019-20 in the relevant documents. 5. While making the payment to recipient, amount equivalent to one per cent was deducted as per the provisions of section 51 of West Bengal Goods and Services Tax Act, 2017 i.e., Tax Deducted at Source (TDS). Whether the date of deposit of such payment has also been extended vide notification 431-F.T., dated 31.03.2021? As per notification No. 431-F.T., dated 31.03.2021, where the timeline for any compliance required as per sub-section (3) of section 39 and section 51 of the West Bengal Goods and Services Tax Act, 2017 falls during the period from 20.03.2020 to 29.06.2020, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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