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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....Tax, Andhra Pradesh Present: Sri.J.Syamala Rao, I.A.S. Office of the Chief Commissioner of State Tax, Edupugallu, Vijayawada. Circular No. C20/2018/GST CCTs Ref.in CCW/GST/74/2015 Dt. 29.10.2018 Subject: Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor - Reg. Representa....

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....ch a casual taxable person is required to deposit while obtaining registration should be calculated after considering the due eligible ITC which might be available to such taxable person. 2. As per section 27 of the Andhra Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the said Act), period of operation by causal taxable person is ninety days with provision for extensio....

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....for the purpose of registration. 4. He can surrender such registration once the exhibition is over. 3. Representations have been 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 APGST Act. 1. According to Section 21 of the APGST Act where the ISD distributes the....