Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor.

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....rcular No. 71/45/2018-GST) DATED: 22.11.2018 Subject: Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor Representations have been received seeking clarification on certain issues under the GST laws. The same have been examined and the clarifications on the same are as below: S.No. I....

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....xable person. 2. As per section 27 of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the said Act), period of operation by causal taxable person is ninety days with provision for extension of same by the proper officer for a further period not exceeding ninety days. Various representations have been received for further extension of the said period beyond the pe....

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....ry of excess credit distributed by an Input Service Distributor (ISD) in contravention of the provisions contained in section 20 of the WBGST Act. 1. According to Section 21 of the WBGST Act where the ISD distributes the credit in contravention of the provisions contained in section 20 of the WBGST Act resulting in excess distribution of credit to one or more recipients of credit, the excess cr....