<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>CLARIFICATION OF ISSUES RELATED TO CASUAL TAXABLE PERSON AND RECOVERY OF EXCESS ITC DISTRIBUTED BY AN INPUT SERVICE DISTRIBUTOR</title>
    <link>https://www.taxtmi.com/circulars?id=57618</link>
    <description>Advance tax deposit for a casual taxable person must be calculated after deducting eligible input tax credit; long-running exhibitions beyond 180 days require normal registration with allotment letter proof and are not eligible for casual registration; excess input tax credit distributed by an Input Service Distributor must be recovered from recipients with interest and penalty, recoverable voluntarily via the prescribed deposit form or through tax recovery proceedings if not voluntarily paid, and the ISD is separately liable to a general penalty.</description>
    <language>en-us</language>
    <pubDate>Wed, 31 Oct 2018 00:00:00 +0530</pubDate>
    <lastBuildDate>Wed, 11 Feb 2026 15:57:49 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=541617" rel="self" type="application/rss+xml"/>
    <item>
      <title>CLARIFICATION OF ISSUES RELATED TO CASUAL TAXABLE PERSON AND RECOVERY OF EXCESS ITC DISTRIBUTED BY AN INPUT SERVICE DISTRIBUTOR</title>
      <link>https://www.taxtmi.com/circulars?id=57618</link>
      <description>Advance tax deposit for a casual taxable person must be calculated after deducting eligible input tax credit; long-running exhibitions beyond 180 days require normal registration with allotment letter proof and are not eligible for casual registration; excess input tax credit distributed by an Input Service Distributor must be recovered from recipients with interest and penalty, recoverable voluntarily via the prescribed deposit form or through tax recovery proceedings if not voluntarily paid, and the ISD is separately liable to a general penalty.</description>
      <category>Circulars</category>
      <law>GST - States</law>
      <pubDate>Wed, 31 Oct 2018 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/circulars?id=57618</guid>
    </item>
  </channel>
</rss>