Page 74 - GSTL_2nd April 2020_Vol 35_Part 1

C10 GST LAW TIMES [ Vol. 35
no return has been conditions of Chapter V of the CGST Act and rule
filed by the IRP made thereunder, except the provisions of sub-section
during the CIRP? (4) of section 16 of the CGST Act and sub-rule (4) of
rule 36 of the CGST Rules. In terms of the special
procedure under section 148 of the CGST Act
issued vide notification No. 11/2020-Central Tax,
dated 21-3-2020. This exception is made only for
the first return filed under section 40 of the CGST
Act.
7. How to avail ITC for Registered persons who are receiving supplies
invoices by persons from the said class of persons shall, for the period
who are availing from the date of appointment of IRP/RP till the
supplies from the date of registration as required in this notification
corporate debtors or 30 days from the date of this notification,
undergoing CIRP, in whichever is earlier, be eligible to avail input tax
cases where the IRP/ credit on invoices issued using the GSTIN of the
RP was appointed erstwhile registered person, subject to the
before the issuance conditions of Chapter V of the CGST Act and rule
of the notification made thereunder, except the provisions of sub-rule (4)
No. 11/2020-Central of rule 36 of the CGST Rules.
Tax, dated 21-3-2020?
8. Some of the IRP/RPs Any amount deposited in the cash ledger by the
have made deposit in IRP/RP, in the existing registration, from the date
the cash ledger of of appointment of IRP/RP to the date of
erstwhile registration notification specifying the special procedure for
of the corporate corporate debtors undergoing CIRP, shall be
debtor. How to claim available for refund to the erstwhile registration
refund for amount under the head refund of cash ledger, even though
deposited in the cash the relevant FORM GSTR-3B/GSTR-1 are not filed
ledger by the for the said period.
IRP/RP? The instructions contained in Circular No.
125/44/2019-GST, dated 18-11-2019 stands
modified to this extent.

4. It is requested that suitable trade notices may be issued to publicize
the contents of this circular.
5. Difficulty, if any, in the implementation of the above instructions
may please be brought to the notice of the Board. Hindi version would follow.
[C.B.I. & C. Circular No. 134/04/2020-GST, dated 23-3-2020]

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