TMI BlogClarification in respect of certain GST related issues.X X X X Extracts X X X X X X X X Extracts X X X X ..... r, in exercise of its powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as WBGST Act ), hereby clarifies each of these issues as under: S. No. Issue Clarification 1. Section 16 (4), as amended with effect from 01.01.2021, provides that a registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or debit note pertains or furnishing of the relevant annual r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d w.e.f. 01.01.2021. 2. The intent of law as specified in clause (b) of the SOR of the West Bengal Goods and Services Tax (Amendment) Bill, 2021 states so as to delink the date of issuance of debit note from the date of issuance of the corresponding invoice for purposes of availing input tax credit. 3. Accordingly, it is clarified that: a) w.e.f. 01.01.2021, in case of debit notes, the date of issuance of debit note (not the date of underlying invoice) shall determine the relevant financial year for the purpose of section 16(4) of the WBGST Act. b) The availment of ITC on debit notes in respect of amended provision shall be applicable from 01.01.2021. Accordingly, for availment of ITC on or after 01.01.2021, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where suppliers have issued invoices in the manner prescribed under rule 48 (4) of the WBGST Rules, 2017 (i.e. in cases of e-invoice). 1. Rule 138A (1) of the WBGST Rules, 2017 inter-alia, provides that the person in charge of a conveyance shall carry- (a) the invoice or bill of supply or delivery challan , as the case may be; and (b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner. 2. Further, rule 138A (2) of WBGST Rules, after being amended vide notification No. 843-F.T. dated 15.10.2020, states that In case, invoice is issued in the manner presc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o to section 54(3) of the WBGST Act, 2017 means where the goods are actually leviable to export duty and suffering export duty at the time of export. Therefore, goods in respect of which either NIL rate is specified in Second Schedule to the Customs Tariff Act, 1975 or which are fully exempted from payment of export duty by virtue of any customs notification or which are not covered under Second Schedule to the Customs Tariff Act, 1975, cannot be considered to be subjected to any export duty under Customs Tariff Act, 1975. 2 . Accordingly, it is clarified that only those goods which are actually subjected to export duty i.e., on which some export duty has to be paid at the time of export, will be covered under the restriction imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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