CLARIFICATION OF ISSUES RELATED TO CASUAL TAXABLE PERSON AND RECOVERY OF EXCESS ITC DISTRIBUTED BY AN INPUT SERVICE DISTRIBUTOR

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....°à¥‡à¤¡-2(वि0अनु0शा0) समस्त ज्वाइन्ट कमिश्नर (कार्य0) / (वि0अनु0शा0) वाणिज्य कर, उत्तर प्रदेश । विषय:- जी०एस०टी० के अन्तर्गत आकस्मिक कराधेय व्यक्ति से कार्याà¤....

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....£à¥à¤¡ कस्टम द्वारा जी0एस0टी0 के अन्तर्गत आकस्मिक कराधेय व्यक्ति से संबंधित विषयों तथा इनपुट सर्विस डिस्ट्रब्यूटर द्वारा वितरित अधिक इनपुट कर प्à....

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....त करें। यह पत्र कमिश्नर, वाणिज्य कर, उत्तर प्रदेश के अनुमोदनोपरांत जारी किया जा रहा है। संलग्नकः– उपरोक्तानुसार। भवदीय, ap (विवेक कुमार) एडीशनल ....

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.... "estimated net tax liability" only and not the gross tax liability. 2. It is accordingly clarified that the amount of advance tax which a casual taxable person is required to deposit while obtaining registration should be calculated after considering the due eligible ITC which might be available to such taxable person. Page 1 of 3 2. 3. Circular No. 71/45/2018-GST As per section 27 of the Central Goods 1. It is clarified that in case of long running exhibitions (for a period more than 180 days), the taxable person cannot be treated as a CTP and thus such person would be required to obtain registration as a normal taxable person. and Services Tax Act, 2017 (hereinafter referred to as the said Act), period of operation ....