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of <h1>Ministry of Finance clarifies GST rules for casual taxable persons and excess ITC recovery in Circular No. 71/45/2018-GST.</h1> The circular addresses issues under the Goods and Services Tax (GST) concerning casual taxable persons and the recovery of excess Input Tax Credit (ITC) distributed by an Input Service Distributor. Issued by the Ministry of Finance, it refers to Circular No. 71/45/2018-GST, which provides detailed clarifications on these matters. The circular urges trade associations and the public to take note of these clarifications to ensure compliance and understanding of GST regulations. This notice is intended to disseminate important information to stakeholders involved in GST processes.
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