Clarification in respect of certain GST related issues.

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.... field formations, in exercise of the powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017 (hereinafter referred to as "RGST Act"), each of these issues are hereby clarified as under: S. No. Issue Clarification 1. Section 16 (4), as amended with effect from 01.01.2021, provides that a registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section39 for the month of September following the end of financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier. Doubts have been raised seeking fo....

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....ajasthan Goods And Services Tax (Third Amendment) Bill, 2020 states that "Clause 4 of the Bill seeks to amend sub-section (4) of section 16 of the Rajasthan Goods and Services Tax Act, 2017 so as to delink the date of issuance of debit note from the date of issuance of the underlying invoice for purposes of availing input tax credit. 3. Accordingly, it is clarified that: a) w.e.f. 01.01.2021, in case of debit notes, the date of issuance of debit note (not the date of underlying invoice) shall determine the relevant financial year for the purpose of section 16(4) of the RGST Act. b) The availment of ITC on debit notes in respect of amended provision shall be applicable from01.01.2021. Accordingly, for availment of ITC on....

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....voices in the manner prescribed under rule 48 (4) of the RGST Rules, 2017 (i.e. in cases of e-invoice). 1. Rule 138A (1) of the RGST Rules, 2017 inter-alia, provides that the person in charge of a conveyance shall carry- (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner. 2. Further, rule 138A (2) of RGST Rules, after being amended vide notification No. F.12 (46) FD/ Tax / 2017-III-244 dated 06.10.2020, states that "In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the....