Government of India
Ministry of Finance, Department of Revenue
3rd, Crescens Building, MG Road, Shillong – 793001
Tel – 0364-2505572 Fax- 0364-2226215 E-mail: [email protected]


Pursuant to directions given by the Chairman, CBIC and subsequent issuance of Public Notice dated 29-03­-2020, Circular dated 04-03-2020 for benefit of the members of Trade and all concerned that a meeting will be organised by the Commissioner of Central GST, Shillong on 05-03-2020 at 11:30 am in the office of the Commissioner of Central GST, Shillong to take all GST related queries/ suggestions and complains and resolve the same.

The following members of the Trade were present:

(i) Shri N.S. Dugar, President, Meghalaya Tax Bar Association

(ii) Shri S.K. Dhar, Meghalaya Tax Bar Association

(iii) Shri K.T. Marbaniang, Meghalaya Automobile Dealers Association

The meeting was held at the Chamber of the Commissioner, Central GST, Shillong and the following Officers were present:

(i) Shri N.V. Kulkarni, Commissioner, Central GST, Shillong

(ii) Shri Jitesh Kumar Jain, Deputy Commissioner, Central GST, Shillong

(iii) Shri Hauzel Daniel, Superintendent (Tech), Central GST, Shillong

At the outset, Shri N.V. Kulkarni, Commissioner of Central GST, Shillong welcome the members of the Trade and thanked them for making themselves available for the Meeting. However, trade representatives expressed difficulty in reaching meeting venue in view of prevailing law and order situation in Shillong and imposition of curfew in many parts of the city during daytime. The following issues were taken up for discussion:

Points raised by Meghalaya Tax Bar Association:

A. Allow revised return:

Reply: For a Normal taxpayer, there is presently two Returns i.e., GSTR-3B & GSTR-1 active in the common GST portal. GSTR-3B is a simple Monthly Return for the period July 2017 to March 2020 and is a consolidated summary return of inward and outward supplies that the Government of India has introduced as a way to relax the requirements for businesses that have recently transitioned to GST. And GSTR -1 is a monthly or quarterly return filed by taxpayers to disclose details of their outward supplies for the month – along with their tax liability.

GSTR-3B, being a simple Monthly Return, cannot be amended. However, amendments can be made in GSTR-1 subject to the proviso to section 37(3) of the CGST Act 2017 i.e., till the furnishing of the return under section 37 for the month of September following the end of the financial year or furnishing of Annual Return, whichever is earlier.

B. Allow receiver to enter details of Invoice and take ITC rather than deny ITC if supplier does not upload in his return. The genuine buyers should not be penalised:

Reply: The 37th GST Council meeting held on 20 September 2019 had announced that the provisional ITC claim will be restricted under the present GST return filing system of GSTR-1 and GSTR-3B.

Notification No. 49/2019-Central Tax dated 9th October 2019 inserts a new sub-rule (4) under rule 36 of the CGST Rules, 2017. The rule states that the provisional tax credit (without invoices on GSTR-2A) can be claimed in the GSTR-38 only to the extent of 10% of eligible ITC reflected in the GSTR-2A (with effect from 1 Jan 2020. Earlier restricted to 20% for the period from 9 Oct 2019 to 31 Dec 2019). Hence, the total ITC that can be claimed in GSTR-38 is 110% of the eligible ITC appearing in the GSTR-2A of a particular period.

Circular No. 123/42/2019-GST dt. 11-11-2019 may also be referred to.

C. Cases where persons have taken Registration but do not have transaction and failed to file Returns; they should be allowed to surrender the Registration without payment of Late fees/penalty:

Reply: Circular No. 69/43/2018-GST dt. 26-10-2018 states that the taxpayer should apply for cancellation of registration in FORM GST REG-16 on the common portal within a period of 30 days of the “occurrence of the event warranting the cancellation”. And the following information has to be mandatorily filled in by the applicant:

(i) Address for future correspondence with mobile number and email address;

(ii) Reason for cancellation;

(iii) Date from which cancellation is sought;

(iv) Details of the value and the input tax/tax payable on the stock of inputs, inputs contained in semi­finished goods, inputs contained in finished goods, stock of capital goods/plant and machinery;

(v) In case of transfer, merger of business, etc., particulars of registration of the entity in which the existing unit has been merged, amalgamated, or transferred (including the copy of the order of the High Court / transfer deed);

(vi) Details of the last return filed by the taxpayer along with the ARN of such return filed.

Cancellation of registration has no effect on the liability of the taxpayer for any acts of commission/omission committed before or after the date of cancellation, the proper officer should accept all such applications within a period of 30 days from the date of filing the application, except in the following circumstances:

a) The application in FORM GST REG-16 is incomplete, i.e. where all the relevant particulars, as detailed in para 4 above, have not been entered;

b) In case of transfer, merger or amalgamation of business, the new entity in which the applicant proposes to amalgamate or merge has not got registered with the tax authority before submission of the application for cancellation.

In all cases other than those listed at (a) and (b) above, the application for cancellation of registration should be immediately accepted by the proper officer and the order for cancellation should be issued in FORM GST REG-19 with the effective date of cancellation being the same as the date from which the applicant has sought cancellation in FORM GST REG-16.

The question of late fee while surrendering the registration, for cases where there was no transaction, should not arise if the information and requirements as mandated in the above Circular is adhered to. But for cases where there was transaction, late fee/penalty cannot be waived and return has to be filed.

D. Table 8 of GST 9 for F.Y. 2018-19 related to “(a) ITC as per GSTR-2A (Table 3 & 5 thereof)” is not getting populated and it is not editable field:

Reply: As per Notification No: 56/2019 issued on 14-11-2019, in table 8A, for FY 2018-19, the GSTR-2A that has been generated as on 1st November, 2019 shall be auto-populated in the table.

In case the data does not get auto-populated, ticket should be raised immediately at GST portal Simultaneously, a ticket should also be raised at CBIC portal and reference of ticket raised at GST portal should also be mentioned.

E. Due date for filing GSTR-9 and 9C may kindly be extended upto September 2020:

Reply: Policy matter and will be taken up with appropriate authority.

F. TDS Deduction of CGST & SGST for services where the location of the supplier and place of supply is in a State which is different from the State where the deductor is registered: Whether refund can be claimed on the deducted amount:

Reply: The matter was discussed and it was stated that taxpayer is yet to accept the TDS Certificate/form reflected in his Dashboard. Accordingly, the taxpayer was appraised of the following provisions of law: Proviso to section 51(1) of the CGST Act, 2017 states that, “no deduction shall be made if the location of the supplier and the place of supply is in a State or Union territory which is different from the State or as the case may be, Union territory of registration of the recipient.”

Further, point no 4 (g) of SOP on TDS issued by the Law Committee of GST Council dt. 28-09-2018 also states that “Where the location of the supplier and place of supply is in a State(s)/UT(s) which is different from the State / UT where the deductor is registered.”

Accordingly, it was suggested that the taxpayer should reject, with specific remark indicating the provision of law, the TDS form/Certificate which is reflected in his Dashboard.

Point raised by Meghalaya Automobile Dealers Association:

(a) Full amount (including tax) reflected by some Department in Table 3 (i.e., Amount paid to deductee on which tax is deducted) of FORM GSTR-7:

The issue has been discussed and it was suggested that the taxpayer should reject, with specific remark, the TDS form/Certificate whenever such cases are reflected in his Dashboard.

The meeting concluded with vote of thanks from the Commissioner, Central GST, Shillong Commissionerate.

Another similar meeting is being scheduled to be held on the 12th March (Thursday), 2020 at the 0/o the Commissioner, Central GST, Shillong Commissionerate, regarding which, detail programme will be communicated in due course to all members of the Trade and all concerned. Points for discussion, if any, may be communicated in advance at [email protected] and [email protected].


(N.V. Kulkarni )

No. IV(16)19/GST/TN/Tech/2018/11859-68

Dated: 5 Mar 2020

Copy forwarded for information and necessary action to:

(i) The Chief Commissioner, Central GST & Customs, GST Bhawan, Kedar Road, Machkhowa, Guwahati — 781 001.

(ii) The Asst./Deputy Commissioner, Central GST, Shillong Division-I/II.

(iii) Shri N.S. Dugar, President, Meghalaya Tax Bar Association, Oakland, Shillong — 793 001.

(iv) Shri S.K. Dhar, Meghalaya Tax Bar Association, Oakland, Shillong — 793 001.

(v) Shri K.T. Marbaniang, Meghalaya Automobile Dealers Association, Gordon Road, Laitumkhrah, Shillong — 793003.

(vi) Shri S.K. Tharad, Hony. General Secretary, Frontier Chamber of Commerce, G.S. Road, Shillong —793002.

(vii) Shri Ajit Paul of Shri Ajit paul & Associates, Convenor, Shillong Chapter of CPE, Institute of Chartered Accountants of India, G.S. Road, Shillong — 793002.

(viii) Shruti Pradhan, CA, Shruti Pradhan & Associates, Bivar Road, Oakland, Opp. Oriental House, Shillong-793001.

(ix) Jaintia Hills Cement Manufacturers Association, C/o. Thomas and Sons, Byndihati, Khliehriat-793200, Jaintia Hills District, Meghalaya

(Suven Das Gupt)
Joint Commissioner

More Under Goods and Services Tax

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

May 2021