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

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....o the compliance requirements under various other provisions of the HGST Act which also 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 Commissioner of State Tax, in exercise of its powers conferred under section 168 of the HGST Act hereby clarifies as under: S. No. Issue Clarification 1. An advance is received by a supplier for a Service contract which subsequently got cancelled. The supplier has issued the invoice before supply of service and paid the GST thereon. Whether he can claim refund of tax paid or is he required to adjust his tax liability in his returns ?   In....

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....y for refund of GST paid on such advances by filing FORM GST RFD-01 under the category "Refund of excess payment of tax". 3. Goods supplied by a supplier under cover of a tax invoice are returned by the recipient. Whether he can claim refund of tax paid or is he required to adjust his tax liability in his returns ? In such a case where the goods supplied by a supplier are returned by the recipient and where tax invoice had been issued, the supplier is required to issue a "credit note" in terms of section 34 of the HGST Act. He shall declare the details of such credit notes in the return for the month during which such credit note has been issued. The tax liability shall be adjusted in the return subject to ....

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....the FORM GST RFD-11 for 2020-21 is furnished on or before 30.06.2020. Taxpayers may quote the reference no of the LUT for the year 2019-20 in the relevant documents. 5. While making the payment to recipient, amount equivalent to one per cent was deducted as per the provisions of section 51 of Haryana Goods and Services Tax Act, 2017 i. e. Tax Deducted at Source (TDS). Whether the date of deposit of such payment has also been extended vide notification No. 43/GST-2 dated 07.05.2020? As per notification No. 43/GST-2 dated 07.05.2020,, where the timeline for any compliance required as per sub-section (3) of section 39 and section 51 of the Haryana Goods and Services Tax Act, ....