Haryana- Clarification issued to Taxpayers regarding GST Compliance

The Haryana Excise and Taxation Commissioner vide a letter dated 9th June 2020 has issued clarification in respect of certain challenges faced by registered persons in implementations of the provisions of Haryana Goods and Services Tax Act 2017(HGST). The following issues faced by taxpayers in adhering to the compliance requirements are clarified by the department-

Sl No.IssueClarification
1As per Notification 15/GST-2, dated 31st March 2020, under Section 148 of the HGST Act, IRP/RP is required to take separate registration within 30 days of the issuance of the notification.Vide Notification 48/GST-2, dated 27th May 2020, the timeline has been extended till 30th June 2020.
2As per Notification 15/GST-2, dated 31st March 2020, IRP/RP who is corporate debtor has to take new registration w.e.f date of appointment.This provision was issued to overcome requirement of filling of GSTR-3B under GST to align it with Insolvency and Bankruptcy Code Act 2016.
3Whether IRP/RP require to take fresh registration even when they are complying with all the provisions of GST law under registration of corporate debtor.Corporate debtor who have not defaulted in furnishing GST return would not require to take a separate registration w.e.f date of appointment of IRP/RP.
4Where appointment of IRP is no ratified and a separate RP is appointed, whether the same GSTIN is transferred from IRP to RP?When the IRP and RP are not same, a change in GST system may be carried out by way of amendment in the registration form.
5Is there any extension to Notification 117/ST-2, dated 24th October 2017 which provides that a registered supplier is allowed to supply to a registered recipient at 0.1% if the merchant exporter exports the goods within 90 days from the date of tax invoice by the registered supplier.If the period of 90 days fall within 20th March to 29th June 2020, the requirement of exporting of goods by merchant exporter within 90 days from the date of tax invoice is extended till 30th June 2020.
6Is there any extension to filling of GST ITC-04 which for the quarter ending on March fell on 25th April 2020.The GST Compliance that fall within 20th March to 29th June 2020 is extended till 30th June 2020.

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