Page 27 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] ANALYSIS OF RELIEF MEASURES PROVIDED UNDER GST LAW DUE TO COVID-19 J79
fied through electronic verification code, on the common por-
tal, on or before 30th June, 2020 and shall furnish the state-
ment in FORM GST ITC-03 in accordance with the provisions
of sub-rule (4) of Rule 44 upto the 31st July, 2020.
(ii) Due date to furnish statement of self-assessed tax by compo-
sition dealer in Form CMP-08 for the quarter ending 31st
March, 2020, is extended to 7-7-2020.
(iii) Due date to furnish return in Form GSTR-4 Financial Year
ending 31st March, 2020, is extended to 15-7-2020.
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[Continued from page J74]

Situation 5 : Goods are stuck in transit and are now not usable at all
During this lockdown situation, there might be a possibility that the
goods are stationed at a location and they are damaged or spoiled which do not
remain useful. Under these circumstances, taxpayer would wish to scrap them
off at the nearest location instead of bringing them back to its premises. Since the
GST Act does not permit you to make a supply from place where you are not
registered, it is advisable that you must call those goods back to your registered
premises and then scrap them off. But there may be situation where this might
not be possible especially in pharma industry. Under those circumstances, you
may take following steps :
Step 1 : Issue an undertaking in quadruplicate for transporter, original
recipient, your jurisdictional officer and GST office of State where goods
are stuck mentioning the fact that due to crisis and lockdown the goods
remained stuck at the location and you intend to dispose them at the
same location proving the genuine hardship for not able to bring them
back. You must annex all the relevant documents in that regards. Please
do also mention that you don’t intend to take registration at the location
where goods are stuck or you may opt for registration as Casual Taxable
Person (CTP) in case you wish to.
Step 2 : Issue a tax invoice in the name of the scarp dealer/buyer from
your registered premises itself, mentioning the place of dispatch as place
where the goods are stuck.
Step 3 : Generate the fresh E-way Bill against the invoice issued for dis-
posal of goods.
Step 4 : Intimate both your jurisdictional officer along with relevant GST
Authorities of that State.
In general, under all the situations above, it is advisable that you must keep the GST De-
partment in loop, keeping them informed and updated in the matter would prove your hon-
est belief. This will help you avoid any hefty penalties/late fees/fines which Department may
levy. Not keeping Department informed about the situation might prove your mala fide
intentions which may bring difficult time for you as a taxpayer.
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GST LAW TIMES  30th April 2020  27