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

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....017 (hereinafter referred to as the "GGST Act") on account of the measures taken to prevent the spread of novel corona virus (COVID-19). It has been brought to the notice of the Chief Commissioner of State tax that certain challenges are being faced by taxpayers in adhering to the compliance requirements under various other provisions of the GGST 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 Chief Commissioner of State tax, in exercise of the powers conferred under section 168(1) of the GGST Act hereby clarifies as under : Sl. No. Issue Clarification 1. An advance is received by a supplie....

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....e a "refund voucher" in terms of section 31(3) (e) of the GGST Act read with rule 51 of the GGST Rules. The taxpayer can apply 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 GGST Act. He shall declare the details of such credit notes in the return for the month during which ....

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....that the Form GST RFD-11 for 2020-21 is furnished on or before June 30, 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 the Gujarat 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. 35/2020-State Tax, dated April 9, 20202 ? As per Notification No. 35/2020-State Tax, dated April 9, 2020**, where the timeline for any compliance required as per sub-section (3) of section 39 and section 51 of the Gujarat Goods and Services Tax Act, 2017 falls during the p....