overnment of Jharkhand t Commercial Taves No VaKurGS10S2019 1 96] The Additional Commissioner, Joint Commissioners. Deputy Commissioners, Assistant Commissioners, State Tax Officers. Madam’Sir, stered persons in Subject: Clarification in respect of certain challengs implementation of provisions of GST Laws ved by the lar No.136/06/2020-GST. dated 24.08.2020 had been issued 1 foun relief measures taken by the Government of Jharkhand for fue weve i compliance req) Snark ‘ Se Act 2 jo-as the “IGST Xe ecount } Novel Coron i ¢ of the Commissioner 2 face payers in adhering to the compliance requirements under various otlie* provisions of the GST Aet whi larified. also need to, The sssues ra 3 ed and: in- on mplementation of the provisions of the law across the field formations, the Commissioner cise of its powers conferred under section 168(1) of the JGST Act hereby clarith x to in ease GST is paid by the supplier on ad received by a supplier fora future event which got cancelled subsequently and 1. for a Service contract which invoice is issued before supply of service. he ‘hich subsequently supplier is required to issue a "eredit note gut cancelled. The section 34 of the JGST Act. He shall decls Supplier has issued such credit notes in the retwr for the mor the invoice before such credit note has been issued. The tay lisbility shal supply of service and adjusted in the return subject to conditions of section 3+ paid the GST thereon, | the JGST Act. There is no need to file a separate refi Whether he can claim | claim. refund. of tay p: is he _ req’Cireular No, 13707/2020-GS1 cha jote can be adjusted, registered persons m: proceed to file a claim under “Excess payment of tex any” through FORM GST RED-1 in hiy returns 2 An advanee iy In case GST is paid by the supplier on advances received received by a supplier for an event which got cancelled subsequently and for for a Service contract which no invoice has been issued in terms of section 31 (2) which got cancelled | of the JGST Act, he is required to issue a “refund voucher” subsequently. ‘The in terms of section 31 (3) (e) of the JGST Act read with supplier has issued rule $1 of the [GST Rules. receipt. voucher and paid the GST on such | The taxpayer can apply for refund of GST paid on such advance received. advances by filing FORM GST RFD-01 under Whether he ean claim category “Refund of excess payment of tax”. refund of tux paid on advance or required to tay liability returns? G n Such a case where the goods supplied by a supplier supplier u retumed by the recipient and where tay invoice had be of a tay invoice are issued, the supplier is required to issue a “eredit note” in returned by the terms of section 34 of the JGST Act. He shall declare the recipient. Whether he details of such credit notes in the return for the month can claim refund of | during which such credit note has been issued. The us tax paid or is he | liability shall be adjusted in the return subject to conditions required to adjust his’) of section 34 of the JGST Act. There is no need to file tax liability in his | separate refund claim in such a case returns ? However, in eases where there is no output liability agains Which a credit note can be adjusted, registered persons may proceed to file a claim under “Excess payment of tax, if any” through FORM GST RED-01 Letter of Undertaking» Notification No. 37/2017-State Tax. LUT) furnished for juires: T to be furnished for a financial year. However. the purposes of zer¢ n terms ot tification Ne 2020 State Tax dated rated supplies as per 17 08.2020, whe rement under the GST Law for snishing of any report, document, return, statement or 16 of the Integrated such other record falls during between the period fron Goods and Services 20.03.2020 to 29.06.2020, has been extended till Tax Act, 2017 read 30.06.2020 with rule 964 of the JGST Rules _ has Therefore, in terms of Notification No. 35/2020- State Tax. expired on 31.03.2020. time limit for filing of LUT for the year 2020-21 shall Whether a registered _ stand extended to 30.06.2020 and the taxpayer ean continue person can still make io make the suppl) without payment of tax under LUT a zero-rated supply on provided that the FORM GST RFD-11 for 2020-21 is such LUT and claim | furnished on or before 30.06.2020. Taxpayers may quote refund accordingly or | the reference no of the LUT for the year 2019-20 in the provisions of section Page 2 of 3wae ~ does he have to make = such supp! payment of IGST and claim refand of such Ig SRe ea While making the Payment to recipient, amount equivalent to one per cent was deducted as per the curing the period from 20.03.2020 to 29.06.20 sof section n extended till 30.06.2020 According Sharkhand due d ishing of retura in FORM GSTR= aon and Services with deposit of tax deducted for the said period hue Tax Act. 2017 i.e. Tax estended till 30.06.2020 and no interest under sect Dedueted at Source $0 shall be leviable if tax deducted is depasited he (TDS). Whether the 30.06.2020. date of deposit of such payment has alu been f extended vide notification x. 382020-State Tax __dated a eeecae 6. AS per se |. | AS per noiification No, 342020. Si “ # person is required 17.08.2020. wh ne ny wort ' make required ws por pplication —hefare Jharkhand Goods and Services Spirs of 80 years the period trom 20.03.2020 wo > from the relevant been extended till 10.06.2021 Ace ate. Ifin a partiewlar for filing an application Jor refund # se date for making period has also been extended till 8) + pplication — for tfund expires on 03.2020, can such person make an application for refund _ before 29.07.2020 ‘that suitable trade notices may be issued to publ plementation of this Circular may please he Reowsht (Akankshat Ranjan Commissioner Commercia Tunes Desert Jhorkhand, & Page 3013 2 eee ee Pee eee eer eae Cea