Seeks to clarify ‘issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws’.

Circular No.: 138/08/2020-GST
Date of Circular: 6th May 2020
Relevant Sections and Rules:

• CGST Act, 2017:
  • Section 11: Power to grant exemption
  • Section 148: Special procedure for certain registered persons
  • Section 168(1): Power to issue instructions
• CGST Rules, 2017:
  • Rule 45(3): Job work return (ITC-04)
• Related Notifications:
  • Notification No. 11/2020-CT dated 21.03.2020
  • Notification No. 35/2020-CT dated 03.04.2020
  • Notification No. 39/2020-CT dated 05.05.2020
  • Notification No. 40/2017-CT(R) dated 23.10.2017

Summary of Circular in Paragraphs (One Clarification Each):

1. Extension of Time for IRP/RP Registration under IBC:
   IRPs/RPs were originally required to obtain separate GST registration within 30 days of Notification No. 11/2020 dated 21.03.2020. This timeline has been extended. Now, they must obtain registration within 30 days from their appointment or by 30.06.2020, whichever is later.
2. Exemption from Fresh Registration Where No Return Default:
   If the corporate debtor had filed all GSTR-1 and GSTR-3B returns before the IRP/RP appointment, a new registration is not required. Notification No. 11/2020, as amended by Notification No. 39/2020, exempts such cases from obtaining a new GSTIN.
3. Change of IRP to RP – No Fresh GSTIN Needed:
   If a new IRP or RP is appointed after the initial appointment, no fresh registration is needed. The change is treated as a non-core amendment, allowing the new person to be added as an authorized signatory. If login credentials aren’t shared, the jurisdictional officer may facilitate the update.
4. Extension of Export Time Limit for Merchant Exporters (0.1% Supply):
   Under Notification No. 40/2017-CT(R), merchant exporters must export goods within 90 days. If the 90-day period falls between 20.03.2020 and 29.06.2020, then, due to Notification No. 35/2020-CT, this time limit is extended till 30.06.2020.
5. Extension of Due Date for Filing GST ITC-04:
   The due date to file FORM GST ITC-04 for goods sent to or received from job workers for the quarter ending March 2020 (normally due 25.04.2020) is extended to 30.06.2020, owing to the general extension granted under Notification No. 35/2020.

Source: Circular No.: 138/08/2020-GST