TMI BlogFurther clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws.X X X X Extracts X X X X X X X X Extracts X X X X ..... ken by the Government for facilitating taxpayers in meeting the compliance requirements under various provisions 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). Post issuance of the said clarifications, certain challenges being faced by taxpayers in adhering to the compliance requirements under various other provisions of the WBGST Act were brought to the notice of the Commissioner, and 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the registration of Corporate Debtor (earlier GSTIN) i.e. all the GSTR-3Bs have been filed by the Corporate debtor / IRP prior to the period of appointment of IRPs and they have not been defaulted in return filing. i. The notification No. 439-F.T., dated 03.04.2020 was issued to devise a special procedure to overcome the requirement of sequential filing of FORM GSTR-3B under GST and to align it with the provisions of the IBC Act, 2016. The said notification has been amended vide notification No. 493- F.T., dated 13.05.2020 so as to specifically provide that corporate debtors who have not defaulted in furnishing the return under GST would not be required to obtain a separate registration with effect from the date of appointme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atory and it would not be considered as a distinct person on every such change after initial appointment. Accordingly, it is clarified that such a change would need only change of authorized signatory which can be done by the authorized signatory of the Company who can add IRP /RP as new authorized signatory or failing that it can be added by the concerned jurisdictional officer on request by IRP/RP. Other COVID-19 related representations. 4. As per notification no. 1874-F.T. dated 23.10.2017, a registered supplier is allowed to supply the goods to a registered recipient (merchant exporter) at 0.1% provided, inter-alia, that the merchant exporter exports the goods within a perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of time limit as provided in terms of notification No. 431-F.T., dated 31.03.2021 also covers furnishing of FORM GST ITC-04 for quarter ending March, 2020 Time limit for compliance of any action by any person which falls during the period from 20.03.2020 to 29.06.2020 has been extended up to 30.06.2020 where completion or compliance of such action has not been made within such time. Accordingly, it is clarified that the due date of furnishing of FORM GST ITC-04 for the quarter ending March, 2020 stands extended up to 30.06.2020. 4. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Commissioner. 5. This Trade Circular shall be deemed to have co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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