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of <h1>Rajasthan GST Circular: Rules for Casual Taxable Persons and Recovering Excess ITC from Input Service Distributors Explained.</h1> The circular from the Rajasthan Commercial Tax Department addresses issues under GST concerning casual taxable persons (CTP) and the recovery of excess Input Tax Credit (ITC) distributed by an Input Service Distributor (ISD). For CTPs, it clarifies that advance tax for registration should consider eligible ITC, and those involved in long-term exhibitions must register as normal taxable persons without advance tax. Regarding ISDs, excess credit distributed against RGST Act provisions must be recovered from recipients with interest and penalties. Voluntary repayment is encouraged, but proceedings may follow if not adhered to. The ISD may also face penalties under section 122(1)(ix) of the RGST Act.
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