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

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....an, BBN Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P Dated Shimla-9                       6th Jan., 2021. Madam/Sir, Subject: Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws-reg. Circular No.136/06/2020-GST, had been issued to clarify doubts regarding relief measures taken by the Government for facilitating taxpayers in meeting the compliance requirements under various provisions of the Himachal Pradesh Goods and Services Tax Act, 2017 (hereinaft....

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.... can be adjusted, registered persons may proceed to file a claim under "Excess payment of tax, if any" through FORM GST RFD-01. 2. An advance is received by a supplier for a Service contract which got cancelled subsequently. The supplier has issued receipt voucher and paid the GST on such advance received. Whether he can claim refund of tax paid on advance or he is required to adjust his tax liability in his returns? In case GST is paid by the supplier on advances received for an event which got cancelled subsequently and for which no invoice has been issued in terms of section 31 (2) of the HPGST Act, he is required to issue a "refund voucher" in terms of section 31 (3) (e) of the HPGST Act read with rule 51 of the HPGST Rules. ....

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....ification No. 37/2017-State Tax, dated 03.10.2018, requires LUT to be furnished for a financial year. However, in terms of notification No. 35/2020 State Tax dated 24th June, 2020, where the requirement under the GST Law for furnishing of any report, document, return, statement or such other record falls during between the period from 20.03.2020 to 29.06.2020, has been extended till 30.06.2020. Therefore, in terms of Notification No. 35/2020-State Tax dated 24th June, 2020, time limit for filing of LUT for the year 2020-21 shall stand extended to 30.06.2020 and the taxpayer can continue to make the supply without payment of tax under LUT provided that the FORM GST RFD-11 for 2020-21 is furnished on or before 30.06.2020. Taxpayers may quo....