Page 57 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] DEPARTMENTAL CLARIFICATIONS C5
his successor, then the newly
appointed person can get his details
added through the Jurisdictional
authority as Primary authorized
signatory.
ii. The new registration by IRP/RP
shall be required only once, and in
case of any change in IRP/RP after
initial appointment under IBC, it
would be deemed to be change of
authorized signatory and it would
not be considered as a distinct person
on every such change after initial
appointment. Accordingly, it is
clarified that such a change would
need only change of authorized
signatory which can be done by the
authorized signatory of the Company
who can add IRP/RP as new
authorized signatory or failing that it
can be added by the concerned
jurisdictional officer on request by
IRP/RP.
Other COVID-19 related representations.
4. As per notification no. 40/2017- i. Vide notification No. 35/2020-
Central Tax (Rate), dated 23-10- Central Tax, dated 3-4-2020, time
2017, a registered supplier is limit for compliance of any action by
allowed to supply the goods to a any person which falls during the
registered recipient (merchant period from 20-3-2020 to 29-6-2020
exporter) at 0.1% provided, inter has been extended up to 30-6-2020,
alia, that the merchant exporter where completion or compliance of
exports the goods within a period such action has not been made within
of ninety days from the date of such time.
issue of a tax invoice by the ii. Notification no. 40/2017-Central
registered supplier. Request has Tax (Rate), dated 23-10-2017 was
been made to clarify the provision issued under powers conferred by
vis-à-vis the exemption provided section 11 of the CGST Act, 2017. The
vide notification no. 35/2020- exemption provided in notification
Central Tax, dated 3-4-2020. No. 35/2020-Central Tax, dated
3-4-2020 is applicable for section 11 as
well.
iii. Accordingly, it is clarified that
the said requirement of exporting the
goods by the merchant exporter
within 90 days from the date of issue

GST LAW TIMES  14th May 2020  57