Page 37 - GSTL_16 April 2020_Vol 35_Part 3

2020 ] DEPARTMENTAL CLARIFICATIONS C23
2020. Whether a registered period from 20-3-2020 to 29-6-2020, has
person can still make a zero- been extended till 30-6-2020.
rated supply on such LUT Therefore, in terms of Notification No.
and claim refund 35/2020-Central Tax, time limit for filing of
accordingly or does he have LUT for the year 2020-21 shall stand
to make such supplies on extended to 30-6-2020 and the taxpayer can
payment of IGST and claim continue to make the supply without
refund of such IGST? payment of tax under LUT provided that
the FORM GST RFD-11 for 2020-21 is
furnished on or before 30-6-2020.
Taxpayers may quote the reference no. of
the LUT for the year 2019-20 in the relevant
documents.
5. While making the payment As per notification No. 35/2020-Central
to recipient, amount Tax, dated 3-4-2020, where the timeline for
equivalent to one per cent any compliance required as per sub-section
was deducted as per the (3) of section 39 and section 51 of the
provisions of section 51 of Central Goods and Services Tax Act, 2017
Central Goods and Services falls during the period from 20-3-2020 to
Tax Act, 2017 i.e. Tax 29-6-2020, the same has been extended till
Deducted at Source (TDS). 30-6-2020. Accordingly, the due date for
Whether the date of deposit furnishing of return in FORM GSTR-7
of such payment has also along with deposit of tax deducted for the
been extended vide said period has also been extended till
notification N. 35/2020- 30-6-2020 and no interest under section 50
Central Tax, dated 3-4-2020? shall be leviable if tax deducted is
deposited by 30-6-2020.
6. As per section 54(1), a person As per notification No. 35/2020-Central
is required to make an Tax, dated 3-4-2020, where the timeline for
application before expiry of any compliance required as per sub-section
two years from the relevant (1) of section 54 of the Central Goods and
date. If in a particular case, Services Tax Act, 2017 falls during the
date for making an period from 20-3-2020 to 29-6-2020, the
application for refund same has been extended till 30-6-2020.
expires on 31-3-2020, can Accordingly, the due date for filing an
such person make an application for refund falling during the
application for refund said period has also been extended till
before 29-7-2020? 30-6-2020.

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. 137/07/2020-GST, dated 13-4-2020]

GST LAW TIMES  16th April 2020  157