Page 32 - GSTL_23rd July 2020_Vol 38_Part 4

J90 GST LAW TIMES [ Vol. 38
it is still a mystery. From compliance point of view, while tak-
ing new GST registration details of the authorised person is a
mandatory field which needs to be given coupled with
Aadhaar Verification. In this situation, IRP/RP has to take
care of the additional compliance from GST perspective. The
same was recently clarified through circular [C.B.I. & C. Cir-
cular No. 138/08/2020-GST, dated 6-5-2020 (Pt. No. 3)] that
in situation where IRP and RP are not same, details of the
newly appointed RP shall be added by amending the regis-
tration. Further it is clarified that in case the amendment is
not happening because of the outgoing IRP not providing de-
tails, then the jurisdictional authority shall assist for changing
the authorised signatory. However, the same is unfounded in
the notification and clarifying the same vide circulars would
require additional instructions to be given to the tax authori-
ties while executing the changes. We feel there might be ad-
ministrative hurdles to this which shall go beyond the time
period as prescribed under IBC, 2016 for completing the
CIRP.
(iii) Further, the intent of the notification is clear in a way that the
new registration shall be valid till the CIRP period. However,
what happens once the CIRP is over? The said notification
only tries to solve the problem at the current situation in
terms of filing returns and claiming ITC in case of a taxpayer
is a Corporate Debtor and has undergone CIRP. A deeper
clarity on this aspect from the Government is expected.
Returns [Notification No. 11/2020-C.T., dated 21-3-2020 (Pt. No. 3) read
with C.B.I. & C. Circular No. 134/04/2020-GST, dated 23-3-2020 (Pt. Nos.
3 & 5)] :
(a) Once the IRP/RP obtains the registration, he has to file the
first return under Section 40 of the Act. Thereafter, he shall
make regular compliance for the registration obtained. The
period of filing the first return shall be the period from the
date of commencement of CIRP till the date on which regis-
tration has been granted. However, IRP/RP are not under an
obligation to file returns of pre-CIRP period.
CIRP commenced before issuance of notification
(b) In case where the CIRP is commenced before the issuance of
the said notification, the circular states that IRP/RP has to file
returns for those invoices which are issued with erstwhile
GSTIN.
KSAA Analysis
(i) It is to be noted here that GST Laws treats every distinct per-
son as a separate taxable person and is liable to pay GST. The
said notification when read with circular implies that the first
return shall be filed for those invoices which were issued
bearing the erstwhile GSTIN. This may create a situation of
confusion as there is no express provision in the GST Laws,
stating that invoices issued under erstwhile GSTIN can be
filed with different GSTIN on the Portal.
GST LAW TIMES  23rd July 2020  32