https://www.taxtmi.com/circulars?id=57591 Advance tax for a Casual Taxable Person must be computed after accounting for eligible Input Tax Credit; long exhibitions exceeding the statutory 180-day limit require normal registration with allotment/consent letter as proof and no advance tax at registration. Excess credit distributed by an Input Service Distributor in contravention of law is recoverable from recipients with interest and penalty; recipients may deposit voluntarily via FORM GST DRC-03, or authorities may proceed under assessment provisions using FORM GST DRC-07, and the ISD is liable to penalty. en-us Tue, 30 Oct 2018 00:00:00 +0530 Sat, 10 Nov 2018 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57591 Advance tax for a Casual Taxable Person must be computed after accounting for eligible Input Tax Credit; long exhibitions exceeding the statutory 180-day limit require normal registration with allotment/consent letter as proof and no advance tax at registration. Excess credit distributed by an Input Service Distributor in contravention of law is recoverable from recipients with interest and penalty; recipients may deposit voluntarily via FORM GST DRC-03, or authorities may proceed under assessment provisions using FORM GST DRC-07, and the ISD is liable to penalty. Circulars GST - States Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57591