Key Highlights of Circular No. 71/45/2018 - GST

2025-03-03 08:38:02 02March

02March

Key Highlights of Circular No. 71/45/2018 - GST

<h2><strong>1. Advance Tax Deposit for Casual Taxable Persons (CTP)</strong></h2><p>Casual Taxable Persons (CTP) are those who occasionally supply goods or services in a taxable territory where they don’t have a fixed place of business.</p><h3><strong>Clarification on Advance Tax Calculation:</strong></h3><ul><li>The advance tax deposit required during registration as a CTP should be based on the <strong>estimated net tax liability</strong> and not the <strong>gross tax liability</strong>.</li><li>This means that a <strong>CTP can deduct eligible Input Tax Credit (ITC)</strong> while calculating the advance tax deposit.</li></ul><h3><strong>Extension of Registration for CTP:</strong></h3><ul><li>As per <strong>Section 27 of the CGST Act</strong>, CTPs are allowed to operate for <strong>90 days</strong>, with an extension of another <strong>90 days</strong> (maximum <strong>180 days</strong> in total).</li><li>Requests were received for <strong>further extensions beyond 180 days</strong>, but the <strong>law does not permit this</strong>.</li><li>If a business needs to operate <strong>beyond 180 days</strong> (e.g., for a long-running exhibition), it <strong>must register as a normal taxpayer</strong> instead of a CTP.</li><li>In such cases:<ul><li>The business must upload the <strong>allotment letter or consent letter</strong> for using the premises.</li><li><strong>Advance tax payment will not be required</strong>.</li><li>Once the exhibition is over, the <strong>taxpayer can surrender the registration</strong>.</li></ul></li></ul><hr><h2><strong>2. Recovery of Excess Input Tax Credit (ITC) Distributed by ISD</strong></h2><p>The Input Service Distributor (ISD) mechanism allows businesses to distribute ITC to their different units.</p><h3><strong>Clarification on Recovery of Excess Credit:</strong></h3><ul><li><strong>If an ISD distributes excess ITC</strong> to any recipient in violation of <strong>Section 20 of the CGST Act</strong>, the excess amount must be <strong>recovered from the recipient along with interest and penalties (if applicable)</strong>.</li><li><strong>Two ways for recovery:</strong><ol><li><strong>Voluntary repayment</strong>:<ul><li>The recipient who received <strong>excess ITC</strong> can <strong>voluntarily pay back</strong> the excess amount along with interest using <strong>FORM GST DRC-03</strong>.</li></ul></li><li><strong>Enforcement action</strong>:<ul><li>If the recipient <strong>does not voluntarily pay</strong>, authorities may initiate recovery proceedings under <strong>Section 73 or 74 of the CGST Act</strong>.</li><li>In such cases, authorities can issue a demand order using <strong>FORM GST DRC-07</strong>.</li></ul></li></ol></li></ul><h3><strong>Liability of the ISD:</strong></h3><ul><li>The ISD itself will <strong>also be liable for a general penalty</strong> under <strong>Section 122(1)(ix) of the CGST Act</strong> for incorrect distribution of ITC.</li></ul><hr><h2><strong>3. Trade Notices and Implementation</strong></h2><ul><li><strong>CBIC has instructed field officers</strong> to issue trade notices for awareness.</li><li><p>Any <strong>challenges in implementation</strong> should be reported to the Board.</p><p><a href="https://cms.plasament.com/storage/shubham-pathak/circular-no-71-new.pdf">circular-no-71_new</a><br> </p></li></ul>

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Key Highlights of Circular No. 191/03/2023-GST
2025-03-04 05:36:26
Key Highlights of Circular No. 32/06/2018-GST
2025-03-04 05:43:09
Key Highlights of Circular No. 33/07/2018-GST
2025-03-04 05:46:43
Key Highlights of Circular No. 230/24/2024-GST
2025-03-04 05:48:40
Key Highlights of Circular No. 219/13/2024-GST
2025-03-04 05:51:09
Key Highlights of Circular No. 220/14/2024-GST
2025-03-04 05:54:34
Key Highlights of Circular No. 231/25/2024-GST
2025-03-04 05:54:59
Key Highlights of Circular No. 221/15/2024-GST
2025-03-04 05:59:20
Key Highlights of Circular No. 232/26/2024-GST
2025-03-04 06:09:12
Key Highlights of Circular No. 222/16/2024-GST
2025-03-04 06:16:58
Key Highlights of Circular No. 223/17/2024-GST
2025-03-04 06:21:33
Key Highlights of Circular No. 233/27/2024-GST
2025-03-04 06:21:56
Key Highlights of Circular No. 224/18/2024-GST
2025-03-04 06:27:05
Key Highlights of Circular No. 225/19/2024-GST
2025-03-04 06:30:59
Key Highlights of Circular No. 226/20/2024-GST
2025-03-04 06:34:09
Key Highlights of Circular No. 227/21/2024-GST
2025-03-04 06:36:51
Key Highlights of Circular No. 234/28/2024-GST
2025-03-04 06:41:01
Circular No. 228/22/2024-GST: Clarifications on GST Applicability
2025-03-04 06:41:31
Circular No. 229/23/2024-GST: Clarifications on GST Rates & Classification
2025-03-04 06:44:13
Clarifying Provisions Under CGST Act: Circular No. 237/31/2024-GST
2025-03-04 06:47:07
Waiver of Interest and Penalty: Circular No. 238/32/2024-GST
2025-03-04 06:54:18
Key Highlights of Circular No. 235/29/2024-GST
2025-03-04 06:55:29
Key Highlights of Circular No. 236/30/2024-GST
2025-03-04 07:04:30
Amendments in Adjudication Process under Central Goods and Services Tax
2025-03-05 05:12:15
Clarifications on GST Applicability and ITC Availability
2025-03-05 05:20:17
Clarifications on GST Issues under Circular No. 48/22/2018-GST
2025-03-05 05:25:28
Clarifications on Refund Related Issues under GST
2025-03-05 05:37:57
Clarifications on Refund-Related Issues under GST
2025-03-05 05:48:33
Verification of Applications for Grant of New Registration
2025-03-05 08:05:14
Transfer of Input Tax Credit upon Sole Proprietor's Death
2025-03-05 08:22:54
Clarifications on Exercising Option to Pay Tax under Notification No. 2/2019-CT(R)
2025-03-05 08:35:31
GST Applicability on Seed Certification Tags
2025-03-05 08:45:26
GST Exemption on Upfront Amounts for Long-Term Lease of Plots
2025-03-05 08:49:42
Clarification on GST Applicability on Additional/Penal Interest
2025-03-05 09:09:14
Clarifications on Determination of Place of Supply in Certain Cases under GST
2025-03-05 09:54:12
Clarification on Tax Payment for Warehoused Goods (Circular No. 91/10/2019-GST)
2025-03-05 10:25:07
Processing of Refund Applications under GST
2025-03-05 10:37:15
Clarifications on Treatment of Secondary or Post-Sales Discounts under GST
2025-03-05 10:39:25
Refund of Taxes Paid on Inward Supply of Indigenous Goods by Retail Outlets at International Airports
2025-03-05 10:41:29
Clarifications on Supply of Information Technology Enabled Services (ITeS)
2025-03-05 10:43:27
Clarifications on Goods Sent/ Taken Out of India for Exhibition or Consignment
2025-03-05 10:45:54
GST on Monthly Subscription Charges by Residential Welfare Associations
2025-03-05 10:52:21
Eligibility to File Refund Application under GST for a Period with NIL Refund Claim
2025-03-05 10:59:16
Procedure to Claim Refund Subsequent to a Favourable Order
2025-03-05 11:04:51
Procedure for Procurement of Supplies from DTA by EOU, EHTP, STP, and BTP Units under Deemed Export Benefits
2025-03-05 11:27:39
Extension of Due Dates for Filing FORM GSTR-1 and GSTR-2
2025-03-05 11:32:19
Clarification on Refund of Unutilized Input Tax Credit for Exporters of Fabrics
2025-03-05 11:36:20
Clarification on Taxability of Custom Milling of Paddy
2025-03-08 05:30:01
Clarification on Inter-State Movement of Rigs, Tools, and Spares
2025-03-08 05:32:21
Clarification on Taxation of Art Supply by Artists
2025-03-08 05:34:16
Clarifications on Maintenance of Books of Accounts for Auctioning Tea, Coffee, and Rubber
2025-03-08 05:38:14
Manual Filing and Processing of Refund Claims under GST
2025-03-08 05:43:42
Clarification on Manual Filing of Applications for Advance Ruling and Appeals
2025-03-08 05:48:09
Filing of Returns under GST - Important Clarifications
2025-03-08 05:52:39
Clarifications on GST Levy for Various Services
2025-03-08 05:56:08
Clarifications Regarding GST on College Hostel Mess Fees
2025-03-08 05:58:07
Clarification on GST for Polybutylene Feedstock and LPG for Poly Iso Butylene Manufacturing
2025-03-08 06:00:48
Clarification on GST Rates for Supplies to Indian Railways
2025-03-08 06:04:03
Clarification on Proper Officers under CGST and IGST Acts
2025-03-08 06:07:52
Clarification on Input Tax Credit for Electronic Commerce Operators
2025-03-08 06:12:25
Clarification on Input Tax Credit for Ex-Works Contracts in the Automobile Sector
2025-03-08 06:14:53
Clarification on Place of Supply of Online Services
2025-03-08 06:18:47
Clarifications on GST Treatment of Vouchers
2025-03-08 06:21:05
Clarifications on Issues Related to Job Work
2025-03-08 06:23:12

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