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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.... email: [email protected] Dated: 01^st November, 2018 CIRCULAR (No. 34/2018-19-GST) 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 clari....

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....e eligible ITC which might be available to such taxable person. 2. As per section 27 of the Goa Goods and Services Tax Act, 2017 (hereinafter referred to as Goa GST 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 e....

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....n received regarding the manner of recovery of excess credit distributed by an Input Service Distributor (ISD) in contravention of the provisions contained in section 20 of the Goa GST Act. 1 According to Section 21 of the Goa GST Act where the ISD distributes the credit in contravention of the provisions contained in section 20 of the Goa GST Act resulting in excess distribution of credit to o....