Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws

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.... Inspector of State Tax (All) Subject: Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws-reg. The Department of Revenue Central Board of Indirect Taxes and Customs, GST Policy Wing vide Circular No. 138/08/2020- GST dated 6^th May. 2020 has issued a clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws, in order to ensure uniformity in the implementation of the provisions of law across the field formations, which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) for the purpose of uniformity ....

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.... taxpayers in adhering to the compliance requirements under various other provisions of the CGST Act were brought to the notice of the Board, and need to be clarified. 2. The issues raised have been examined and in order to ensure uniformity in the implementation of the provisions of the law across the field formations, the Board, in exercise of its powers conferred under section 168(1) of the CGST Act hereby clarifies as under: Sl. No. Issue Clarification   Issues related to Insolvency and Bankruptcy Code, 2016 1. Notification No. 11/2020 - Central Tax dated 21.03.2020, issued under section 148 of the CGST Act provided that an IRP / CIRP is required t....

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.... to overcome the requirement of sequential filing of FORM GSTR-3B under GST and to align it with the provisions of the IBC Act, 2016. The said notification has been amended vide notification No. 39/2020 - Central Tax, dated    05.05.2020 so as to specifically provide that corporate debtors who have not defaulted in furnishing the return under GST would not be required to obtain a separate registration with effect from the date of appointment of IRP/RP. ii. Accordingly, it is clarified that IRP/RP would not be required to take a fresh registration in those cases where statements in FORM GSTR-1 under section 37 and returns in FORM GSTR-3B under sectio....

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....authorized signatory of the Company who can add IRP /RP as new authorized signatory or failing that it can be added by the concerned jurisdictional officer on request by IRP/RP. Other COVID-19 related representations. 4. As per notification no. 40/2017-Central Tax (Rate) dated 23.10.2017, a registered supplier is allowed to supply the goods to a registered recipient (merchant exporter) at 0.1% provided, inter-alia, that the merchant exporter exports the goods within a period of ninety days from the date of issue of a tax invoice by the registered supplier. Request has been made to clarify the provision vis-à-vis the exemption provided vide notification no. 35/2020-Central Tax dated 03.04.2020. i. Vide&....