https://www.taxtmi.com/circulars?id=71638 A casual taxable person must deposit advance tax on estimated net tax liability after allowing due eligible input tax credit. Exhibitions operating beyond 180 days require normal taxable person registration, supported by an allotment or consent letter for the premises; no advance-tax deposit is required and registration may be surrendered after the exhibition. Excess input tax credit improperly distributed by an Input Service Distributor is recoverable from recipient units with applicable interest and penalty, with voluntary payment through FORM GST DRC-03 or recovery proceedings where payment is not made. en-us Tue, 23 Apr 2019 00:00:00 +0530 Mon, 19 Oct 2026 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71638 A casual taxable person must deposit advance tax on estimated net tax liability after allowing due eligible input tax credit. Exhibitions operating beyond 180 days require normal taxable person registration, supported by an allotment or consent letter for the premises; no advance-tax deposit is required and registration may be surrendered after the exhibition. Excess input tax credit improperly distributed by an Input Service Distributor is recoverable from recipient units with applicable interest and penalty, with voluntary payment through FORM GST DRC-03 or recovery proceedings where payment is not made. Circulars GST - States Tue, 23 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71638