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

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....0 CBIC Circular No.136/06/2020-GST. dated 03.04.2020 and Circular No.137/07/2020-GST, dated 13.04.2020 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 Central Goods and Services Tax Act, 2017 (analogous to the corresponding provisions of the Bihar Goods and Services Tax Act. 2017) 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 Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the "BGS....

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.... a fresh registration even when they are complying with all the provisions of the GST Law under the registration of Corporate Debtor (earlier GSTIN) i.e. all the GSTR-3Bs have been filed by the Corporate debtor / IRP prior to the period of appointment of IRPs and they have not been defaulted in return filing. i. The notification No. S.O. 108. dated 06.05.2020 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. S.O. 126, dated 14.05.2020 so as to specifically provide that corporate debtors who have not defaulted in furnishing the return under GST would not be....

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....change of authorized signatory and it would not be considered as a distinct person on every such change after initial appointment. Accordingly. it is clarified that such a change would need only change of authorized signatory which 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. 40/2017-State Tax (Rate) 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 da....