Instruction No. 2207/2020-GST of the Central Board of Indirect Taxes and Customs dated 11th April, 2020 on the supply of goods or services [C19-JBZ]

Instruction No. 2207/2020-GST

GOVERNMENT OF INDIA

Central Board of Indirect Taxes and Customs

New Delhi, dated the 11th April, 2020

INSTRUCTION

To

All Deputy Commissioners,

Subject: The supply of goods or services by registered persons under the Central Goods and Services Tax Act, 2017, regarding.

In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions

1. References have been received seeking clarification on the manner in which section 168 applies to the supply of goods or services by registered persons.

2. The matter has been examined. Every registered person carrying on the supply of goods or services shall make an application in Form GSTR-1 to the Appellate Authority within seven days, accompanied by a fee of two hundred rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the supply of goods or services is undertaken, and the Appellate Authority shall dispose of it within seven days of its receipt.

4. Difficulties, if any, in the implementation of this instruction may be brought to the notice of the Central Board of Indirect Taxes and Customs.

(Under Secretary to the Government of India)