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

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....ting the compliance requirements under various provisions of the Rajasthan Goods and Services Tax Act, 2017 (hereinafter referred to as the "RGST Act") on account of the measures taken to prevent the spread of Novel Corona Virus (COVID-19). Post issuance of the said clarifications, certain challenges being faced by taxpayers in adhering to the compliance requirements under various other provisions of the RGST Act were brought to the notice and 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, in exercise of the powers conferred under section 168 of the RGST Act hereby clarifies as under: SI. No. Issue Cla....

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....ave not been defaulted in return filing. i. The notification No. F.12(46)FD/Tax/2017-Pt.V-150 dated 30.03.2020 was issued to devise a special procedure to overcome the requirement of sequential filing of FORM GSTR-3B under GST and to align it with the provisions of the IBC Act, 2016. The said notification has been amended vide notification No. F.12(46)FD/Tax/2017ptV-175, dated 08.05.2020, so as to specifically provide that corporate debtors who have not defaulted in furnishing the return under GST would not be required to obtain a separate registration with effect from the date of appointment of IRP/RP. ii. Accordingly, it is clarified that IRP/RP would not be required to take a fresh registration in those cases where statements in FO....

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....can be done by the authorized signatory of the Company who can add IRP /RP as new authorized signatory or failing that it can be added by the concerned jurisdictional officer on request by IRP/RP. Other COVID-19 related representations. 4. As per notification no. F.12(46)FD/Tax/2017-Pt-II-124 dated 23.10.2017, a registered supplier is allowed to supply the goods to a registered recipient (merchant exporter) at 0.1% provided, inter-alia, that the merchant exporter exports the goods within a period of ninety days from the date of issue of a tax invoice by the registered supplier. Request has been made to clarify the provision vis-à-vis the exemption provided vide notification no. F.12(46) FD/ Tax/ 2017-Pt.V-177 dated 18.05.202....