Author: admin_gst

GST – Started By: – Kyle Zhu – Dated:- 25-2-2019 Last Replied Date:- 26-2-2019 – Dear Exports ,I wanna discuss a case as bellow :Raw Material imported by a foreign company A under IGCR Benefit than send to Vendor factory for further manufacturing and return back i.e. JOB WORK.If the company A colud process this case Under IGCR ?Best Regards,Kyle Zhu – Reply By KASTURI SETHI – The Reply = Dear Querist, In my view job work can be done as it is covered under Rule 5 & 6 of Customs (Import Of Go

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GST – Started By: – Kaustubh Karandikar – Dated:- 25-2-2019 Last Replied Date:- 27-2-2019 – XYZ(Proprietor) received Interest free loan from PQR (HUF). Both XYZ and PQR are related. Will it have any GST implications? Loan being given without charging any interest and XYZ and PQR being related, will it not amount to service provided by PQR to XYZ and for related person even without consideration, GST is required to be paid and in that case, whether PQR liable to pay GST? – Reply By Spudarjunan S

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GST – Started By: – Amit Agarwal – Dated:- 25-2-2019 Last Replied Date:- 25-2-2019 – I booked a house in June 2016, for amount say ₹ 50L,and paid ₹ 10% of the total value that is 5L to book house. I paid 12% GST charges on booking amount that is 5 Lakhs. Now as building is completed, builder asked me to pay rest 45 Lakh plus GST and final demand note for ₹ 45L plus GST at the rate of 12%. As layman, what I understood from GST counsel decision on 24th Feb 2019, now 5% GST will

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GST – Started By: – Durga KARUMURU – Dated:- 25-2-2019 Last Replied Date:- 25-2-2019 – What is the proof of Software or Services exported, required under GST.A Software company providing services to an overseas company does it need GST Registration?Do professional Accountants providing consultancy services to overseas clients need to provide any proof under GST? – Reply By KASTURI SETHI – The Reply = (1) SOFTEX (software export details) Form/Return is the proof of export. Monitored by Department of Electronics, DGFT and Customs. More details are as under:- FOREIGN EXCHANGE MANAGEMENT (EXPORT OF GOODS AND SERVICES) REGULATIONS, 2015 [RBI Notification No. FEMA 23(R)/2015-RB, dated 12th January 2016] REGULATION 6. Authority to whom decla

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GST – Started By: – kamal soni – Dated:- 25-2-2019 Last Replied Date:- 25-2-2019 – I have ARN no from GST registration yet not completed.application accepted and forwarded to state.I want LUT to export my consignment.can I have on basis of ARN received from GST dept. – Reply By SHARAD ANADA – The Reply = GST Regn is must for application of LUT – Reply By KASTURI SETHI – The Reply = Yes. Without registration certificate, you cannot apply for LUT. You will have to wait for registration certificat

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2019 (2) TMI 1456 – ALLAHABAD HIGH COURT – TMI – Extension of time for filing GST Tran-1 – input tax credit – migration to GST regime – extension sought on the ground that application was not entertained on the last date i.e. 27.12.2017 – Held that:- The respondents are directed to reopen the portal within two weeks from today. In the event they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. They will also ensure that the petitioner is allowed to pay its taxes on the regular electronic system also which is being maintained for use of the credit likely to be considered for the petitioner. – Writ Tax No. – 227 of 2019 Date

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st date for filing of the application, the electronic system of the respondent no.2 did not respond, as a result of which the petitioner is likely to suffer loss of the credit that it is entitled to by passage of time. The respondents have been served with a notice of this writ petition two days ago and they have instructions to state that some new committee is likely to be formed, which will take care of the individual cases probably within next two weeks but are unable to give any exact date. Learned counsel for the respondents prays for and are allowed one month's time to file a counter affidavit. List this matter on 26.03.2019. In the meantime, the respondents are directed to reopen the portal within two weeks from today. In the eve

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2019 (2) TMI 1564 – CESTAT CHENNAI – TMI – Valuation – inclusion of reimbursable expenses in assessable value – Held that:- The appellant has to furnish necessary documents to establish that reimbursable expenses have been included in the taxable value. For this limited purpose, the matter requires to be remanded to the adjudicating authority who shall consider whether any reimbursable expenses are to be excluded from the taxable value that has been arrived by the adjudicating authority.
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Penalties – Held that:- The appellants were under bonafide belief that the said activity did not fall under BAS. From the litigations taken up by the appellant, the said contention requires to be considered – penalties not warranted and is set aside.

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D. Naveena submitted that they are accepting that their activity falls under BAS. However, she submitted that the taxable value as arrived by department would include certain reimbursable expenses which are in the nature of wages and remuneration paid to the employees during the relevant period. She relied upon the decision in Union of India Vs. Intercontinental Consultants and Technocrats Pvt. Ltd. – 2018 (10) GSTL 401 (SC) and argued that reimbursable expenses cannot be included in the taxable value. She therefore pleaded that the appellant may be given a chance to furnish evidence with regard to the reimbursable expenses. The second argument was with regard to the penalties imposed. She submitted that the adjudicating authority has impo

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nses included in the taxable value. Therefore she submitted that the demand and penalties imposed are legal and proper. 4. Heard both sides. 5. The appellant is now contesting the demand with regard to the alleged reimbursable expenses that have been included in the taxable value. Nothing is forthcoming with regard to such expenses in the orders placed before us. The appellant has to furnish necessary documents to establish that reimbursable expenses have been included in the taxable value. For this limited purpose, we are of the opinion that the matter requires to be remanded to the adjudicating authority who shall consider whether any reimbursable expenses are to be excluded from the taxable value that has been arrived by the adjudicating

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2019 (3) TMI 46 – CESTAT CHENNAI – TMI – Adjustment of CENVAT credit in respect of service tax paid to the intermediary MSO who were supplying the signals and link to them – Held that:- The said request is tenable since the appellant would be eligible for CENVAT credit of the service tax paid to the MSO. However, the appellant has to furnish documentary evidence to show that they have paid the service tax to the MSO. For this purpose, we remand the matter to the adjudicating authority who shall look into the plea of adjustment of CENVAT credit for the amount that has to be paid by the appellant.
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The matter is remanded to the adjudicating authority for the limited purpose of granting the benefit of CENVAT credit on the basis of the do

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riod August 2002 to September 2005. After due process of law, the original authority confirmed the demand of ₹ 3,04,484/- along with interest and also imposed penalty under sections 77 and 78 of the Finance Act, 1994. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, Shri R. Balagopal, consultant appeared and argued the matter. He submitted that the appellant is accepting the liability, even though they had contested the quantification of demand before the authorities below. He submitted that the appellant would be eligible for the CENVAT credit in respect of the amount paid to SCV who is the MSO who had provided the signals, link to the appellant herein. It is therefore pleaded by hi

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x or the interest thereof. The only prayer is to give them the adjustment of CENVAT credit in respect of service tax paid to the intermediary MSO who were supplying the signals and link to them. We find that the said request is tenable since the appellant would be eligible for CENVAT credit of the service tax paid to the MSO. However, the appellant has to furnish documentary evidence to show that they have paid the service tax to the MSO. For this purpose, we remand the matter to the adjudicating authority who shall look into the plea of adjustment of CENVAT credit for the amount that has to be paid by the appellant. 6. In respect of the penalty, the ld. consultant has submitted that there was rivalry between different cable operators and m

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Goods and Services Tax – GST – Dated:- 24-2-2019 – Real estate sector is one of the largest contributors to the national GDP and provides employment opportunity to large numbers of people. Housing for All by 2022 envisions that every citizen would have a house and the urban areas would be free of slums. There are reports of slowdown in the sector and low off-take of under-construction houses which needs to be addressed. To boost the residential segment of the real estate sector, following recommendations were made by the GST Council in its 33rd meeting held today: 2. GST rate: i. GST shall be levied at effective GST rate of 5% without ITC on residential properties outside affordable segment; ii. GST shall be levied at effective GST of 1% w

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which GST is payable. 6. Details of the scheme shall be worked out by an officers committee and shall be approved by the GST Council in a meeting to be called specifically for this purpose. 7. Advantages of the recommendations made: The new tax rate in principle was approved by the Council taking into consideration the following advantages:- i. The buyer of house gets a fair price and affordable housing gets very attractive with GST @ 1%. ii. Interest of the buyer/consumer gets protected; ITC benefits not being passed to them shall become a non-issue. iii. Cash flow problem for the sector is addressed by exemption of GST on development rights, long term lease (premium), FSI etc. iv. Unutilized ITC, which used to become cost at the end of t

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GST – Recommendations of the 33rd GST Council meeting – Real estate sector – GST fixed @1% in case of affordable housing properties and 5% without ITC in other residential properties. – TMI Updates – Highlights

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GST – Started By: – Madhavan iyengar – Dated:- 24-2-2019 Last Replied Date:- 24-2-2019 – After cgst amendment act 2018 wherein sec 7 clause (d) is deleted effective from 01/07/2017 query now any supply made with out consideration will it be liable to gst ( other than exceptions like import of services and transactions between related parties and items specified in schedule I without consideration) – Reply By Rajagopalan Ranganathan – The Reply = Sir, Clause (d) of Section 7 (1) of CGST Act, 201

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GST – Started By: – Hiren Pathak – Dated:- 23-2-2019 Last Replied Date:- 2-3-2019 – Dear All,A company is setting up its manufacturing plant where in power supply by way of supplying and installation of various electric cable connection from main station outside factory premises to company sub station is required from state government. State government instructed company that company can itself set up this electric installation from thier nominated vendor but ultimate ownership of such electric installation (Assets) will remain with state government.Now question is whether company can claim ITC of such electric installation which mainly constist of supplying and installing various electric cables? Whether ownership of such electric installation will remain with state govenment and not with compnay, will it have any impact on ITC eligibility? – Reply By Rajagopalan Ranganathan – The Reply = Sir,In my opinion since the purchase invoice will be in your name you are eligible to avail the

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anation- (ii) to Section 16(2)(b) inserted vide CGST (Amendment) Act, 2018 effective from 1.2.19 – Reply By Alkesh Jani – The Reply = Dear Experts, Can we apply Sl.No.25 of Notification No.12/2017 dated 28.06.2017 (as amended time to time) instant case and can we apply the ratio of decision given by the Hon'ble High Court of Gujarat in case of M/s. Torrent Power Ltd Vs. Union of India SCA No. 5343 of 2018. = 2019 (1) TMI 1092 – GUJARAT HIGH COURT Can we consider as, the installation is undertaken as per the direction of the state government and title is not transferred by way of Invoice or anyother documents. This is to enrich my knowledge through your guidence and views. Thanks, With Regards, – Reply By KASTURI SETHI – The Reply = Sh.Alkesh Jani Ji, Neither Notification nor ratio of High Court judgement is applicable to this situation inasmuch as erection and installation activities are entirely different from transmission and distribution of electricity.No exemption is available

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The principal supply and the related/ancillary services go hand in hand and one cannot be provided independent of the other. The upshot of this discussion is that the services provided by the petitioner are in the nature of composite supply and therefore, in view of the provisions of clause (a) of section 8 of the CGST Act, the tax liability thereof has to be determined by treating such composite same as a supply of the principal supply of transmission and distribution of electricity. Consequently, if the principal supply of transmission and distribution of electricity is exempt from levy of service tax, the tax liability of the related services shall be determined accordingly. In view of above, can we say that such installation is ancillary service provided?Thanks,With due regards – Reply By Hiren Pathak – The Reply = Kasturi sir,Little clarification in facts, My question is from the perspective of manufacturing company who is engaging vendor for installation of electric installation

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s, one of which is a principal supply; Illustration. – Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply; (47)  exempt supply means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply. 108)  taxable supply means a supply of goods or services or both which is leviable to tax under this Act; In view of the above, it can be easily arrived at the conclusion that composite supply consists of two or more taxable supplies and not one taxable and one exempt. Thus exempt supply is excluded from the scope of composite supply. So erection and installation is not ancillary activity. It is independent. This is my view. – Reply By KASTURI SETHI – The Reply = Sh.Hiren Pathak Ji, What is you

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premises to company manufacturing plant) can be termed as immovable or movable? – Reply By KASTURI SETHI – The Reply = Sh.Hiren Pathak Ji, No doubt yours is a manufacturing company but here is a question of what nature of service you are supplying/providing. In my view (based on various case laws), it is a works contract service which you are providing to State Govt. and no exemption is available to you. Now is the question of vendor's service. The vendor is working for you. In other words, we can say that that person is your job worker. So the vendor's service is also of the nature of service being provided by you. His service an integral part of the works contract service being provided. In Works Contract Service, ITC is available if utilised in providing the same output taxable service.So you can avail ITC on the strength of invoice to be issued by your vendor. The factor of ownership does not create any obstacle in availing ITC. (There are case laws. Basic requirements are

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Goods and Services Tax – GST – By: – CA Akash Phophalia – Dated:- 23-2-2019 – In this article the author aims to enlighten its readers about the inclusion or non-inclusion of value of FOC material provided by the buyer/service receiver to the seller/service provider.2017 Statutory provisions related to valuation are principally carved out in the Section 15 of the CGST Act 2017. The relevant portion of the said provisions related to the concept clarified hereunder is mentioned as under:- Section 15 Value of taxable supply (1) (2) The value of supply shall include – (a) ……………….. (b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both; (c) …… (d) …… (e) ………… Thus where free of cost supply is made by the receiver to the suppli

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FOC basis dose not constitute a supply as there is no consideration involved. Further, since the moulds and dies are provided on FOC basis by the OEM to the component manufacturer in the course or furtherance of his business, there is no requirement of reversal of input tax credit availed on such moulds and dies by the OEM. 1.2 It is further clarified that while calculating the value of the supply made by the component manufacturer, the value of moulds and dies provided by the OEM to the component manufacturer of FOC basis shall not be added to the value of such supply because cost of moulds/dies was not to be incurred by the component manufacturer and thus, does not merit inclusion in the value of supply in terms of section 15(2)(b) of the CGST Act 2017. 1.3 However, if the contract between OEM and component manufacturer was for supply of components made by using the moulds/dies belonging to the component manufacturer, but the same have been supplied by the OEM to the component manufa

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GST had been charged. Thus the absolute ownership of the tools gets transferred to the OEM. However, the physical possession of the tool remains with the applicant during manufacturing process or till the time they are removed by the receiver form the premised of the supplier. Having regard to the clarification issued by the department as mentioned above and in the facts we need to ascertain the contractual obligation to provide tools in terms of the contract executed between the supplier and the receiver. Once it is established that the obligation to provide tools on FOC basis is on the receiver then the question of adding the amortized value for tools supplied by the receiver does not arise. Conclusively, in the given facts of the case the supplier is not required to add value of tools while calculating value of its principle supply of manufacturing of the product under Section 15(2)(b) of the CGST Act, 2017. – CA Akash Phophalia 9799569294 ca.akashphophalia@gmail.com – Articles – Kn

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GST – Started By: – Prem Choudhary – Dated:- 22-2-2019 Last Replied Date:- 25-2-2019 – Dear ExperWe have heard that amended in Composition scheme for availing scheme for both supplier -goods or Services or both supplier.However we have not find condition for availing scheme if supplier has supplier both goods and services. please advice.. – Reply By KASTURI SETHI – The Reply = Notification No. 02/2019-Central Tax New Delhi, the 29th January, 2019. Also see Section 5 of the CGST (Amendment )Act, 2018 (31 of 2018 effective from 1.2.2019 – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 10 (1) of CGST Act, 2017 notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay, [in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calcula

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y in the preceding financial year or five lakh rupees, whichever is higher.] In view of this provision if a supplier makes supply of both goods and services under composition scheme, he can make supply of service upto 10% of the turnover (of what turnover of goods or turnover of both goods and services-not clear from the wordings employed by the legislature) during previous financial year. As the things stand as of noe the turnover is of both goods and services. – Reply By Prem Choudhary – The Reply = SirIn our case , previous year total turnover is less then 1.5 crores and includes ₹ 10 lacs supply of services.Pls advice we can opt composition scheme w.e.f 01.04.2019 – Reply By KASTURI SETHI – The Reply = In my view, 10% is of turnover of goods. You can opt for Composition Scheme but practically there is a huge loss to the assessee. You will lose ITC and will pay tax from your pocket. It is double loss. Regular GST scheme is more beneficial for any assessee. – Reply By Ganeshan

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ot required to these person. Lot of headache is gone in matching the purchase shown in books vs sales uploaded by the vendor. Going ahead the buyer has to call the vendor and ask him to show the sales in GSTR-1 in B2B with proper GSTIN. The call centre type of work will increase in the business. Also, to claim credit the vendors needs to be withing 180 days. The payment tracking is also important to justify claims. Hence, the composition scheme is lucrative. Otherwise as said by collegue expert composition scheme is not beneficial. – Reply By Prem Choudhary – The Reply = Sir Dealer is going to discontinue supply of Services and only supply of goods in future. We have confusion in condition related to to amendment that the value not exceeding ten per cent. of turnover in a State or Union territory in the preceding financial year or five lakh rupees, whichever is higher. ;In the above case , in previous year Total Turnover is 1.30 lacs and its include ₹ 10 lacs for supply of Servic

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ch for clarifying amendment of Composition Scheme. One more Clarity is require for followings:- Case- if dealers are supplying of goods, running canteen and providing service of courier in previous year. Query:- 1. What are the rate applicable in case dealer want to opt Composition from 1.4.2019 ? whether Separate rate is applicable for canteen (5%) ? or single rate of entire turnover (1% ). 2 Sec-10(1)''For complying of Condition of up to 10% of total turnover or 5 Lacs'', Canteen supply is also consider as Service or excluding Canteen ? – Reply By KASTURI SETHI – The Reply = For mixed supplies under composition it is 6 % (CGST 3%+SGST 3%) – Reply By SHARAD ANADA – The Reply = Logic behind ₹ 5 Lakh is, suppose you have started business in the year 18-19 and do not have any turnover in previous year. In that case if condition of 10% of T.O. of preceding FY will be Nil. Here condition is Value Exceeding 10% of T.O. in state or UT in the preceding FY or ₹ 5 La

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GST – Started By: – Ethirajan Parthasarathy – Dated:- 22-2-2019 Last Replied Date:- 23-2-2019 – A Business entity spends on interior including false ceiling and the service provider charges GST on works contract. The building is owned by the business entity. Is it eligible to take input credit of GST paid or interior including false ceiling. Will situation be different if the building is rented premises. – Reply By KASTURI SETHI – The Reply = Not admissible. See Section 17(5) (c) & (d) of C

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GST – Started By: Dated:- 22-2-2019 Last Replied Date:- 23-2-2019 – Can some one help me on below query ? Recently through an amendment, Input Tax Credit is allowed on Motor Vehicles if the approved seating capacity is more than 13 persons ( Including Drivers ) , Input Tax Credit is admissible with out any restriction. The same is effective from 01-02-2019. In the case of following situations , If the Date of Rendering of Services falls before 01-02-2019 [ Effective Date of Amendment ], But the Invoices for the same has been received after 01-02-2019 [ Effective Date of Amendment ] – Can the recepient of the service claim the Input Tax Credit based on the amendment even though the service were rendered before the effective date of amendme

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prescribes that notwithstanding anything contained in sub-section (1) of section 16 and sub-section (1) of section 18, input tax credit shall not be available in respect of the following, namely :- [(a) motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely:- (A) further supply of such motor vehicles; or (B) transportation of passengers; or (C) imparting training on driving such motor vehicles Therefore motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), is used for further supply of such motor vehicles

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namely :- (a) the date of issue of invoice by the supplier, if the invoice is issued within the period prescribed under [* * *] section 31 or the date of receipt of payment, whichever is earlier; or (b) the date of provision of service, if the invoice is not issued within the period prescribed under [* * *] section 31 or the date of receipt of payment, whichever is earlier; or (c) the date on which the recipient shows the receipt of services in his books of account, in a case where the provisions of clause (a) or clause (b) do not apply : Therefore if the invoice is issued after effective date of the amendment then you are eligible to avail ITC. – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = I endorse the views of S

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GST – Started By: – Kaustubh Karandikar – Dated:- 22-2-2019 Last Replied Date:- 24-2-2019 – XYZ(Manufacturer) had transferred the unutilized CENVAT credit laying in balance as on July 17 to Electronic credit ledger under GST through TRAN – 1. They are holding certain manufactured stocks of excise regime which they now want to write off. Are they required to proportionately reverse the input tax credit since they had transferred the unutilized CENVAT credit through TRAN – 1 from Excise regime To

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 22-2-2019 – In general parlance, there are many products which are used as cosmetics or soaps which may have medicinal relevance or considered as Ayurvedic in nature. Ayurvedic is one discipline of medicine just like allopathy or homeopathy. The issue of classification came up before the Authority for Advance Ruling (AAR) of West Bengal in the matter of Akansha Hair & Skin Care Herbal Unit Pvt. Ltd. 2018 (4) TMI 811 – AUTHORITY FOR ADVANCE RULING , WEST BENGAL ; . However, this ruling has since been modified by Appellate Authority for Advance Ruling, West Bengal. In the instant case, there was a manufacture of skin care preparations and issue was of classification of 33 such products. It was claimed that its skin care preparations are Ayurvedic Medicaments. They are meant for therapeutic or prophylactic uses, put up in packaging for retail sale and entirely correspond to the description of goods under HSN 3004 [seri

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cts mentioned in the list submitted by them are not offered primarily as medicaments and, therefore, not to be included under Heading 3004. This ruling is valid subject to the provisions under Section 103(2) until and unless declared void under Section 104(1) of the GST Act. It was also observed that medicaments are not defined under GST law or Customs Tariff applicable for goods classification in GST law. Further, for classification of skin care products as medicament, it is not sufficient that such a product manufactured as per authoritative text book, merely helps in controlling skin disease. Its curative or preventive value must be substantial, and product must be manufactured primarily to control or cure a skin-related disease. Further, it must he established that consumers use it primarily for treatment, mitigation, cure or prevention of specific skin disease or skin disorder. Since most of skin care preparations have both uses i.e. medicinal as well cosmetic, essential differenc

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18 (4) TMI 811 – AUTHORITY FOR ADVANCE RULING , WEST BENGAL] gave the ruling that: Preparations for the care of the skin namely, Rupam (Pimple Pack) and Pailab (Anti-Crack Cream), in the list submitted by the Applicant are classifiable as Medicament under Heading 3004 of the Customs Tariff Act, 1975. Preparations listed as Swarnajyoti, Sunayana and Tarumitra-60 have not yet come into existence, and, therefore, no rulings are pronounced on their classification. The remaining products mentioned in the list submitted by them are not offered primarily as medicaments and, therefore, not to be included under Heading 3004. It was held that to determine whether or not a product or a formulation is to be labelled as a 'medicament', it is necessary to consider its efficacy in treating or remedying an 'injury', an 'ailment' or an 'illness'. The four products in question were Komal Parash and Romancho (Lavender, Vanila and Kewra). None of the above descriptions qual

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2019 (2) TMI 1341 – ALLAHABAD HIGH COURT – TMI – Extension of time period for filing of GST Tran-1 – input tax credit – migration to GST regime – petitioner has alleged in the petition that despite making several efforts on the last date for filing of the application, the electronic system of the respondent no.2 did not respond, as a result of which the petitioner is likely to suffer loss of the credit that it is entitled to by passage of time.
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Held that:- The respondents are directed to open the portal before 31st of March 2019. In the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. They will also ensure t

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ng of GST Tran-1 in the case of the petitioner because his application was not entertained on the last date i.e. 27.12.2017 and he is permitted to file his complete GST TRAN-1 for the necessary transactional credit as per amended Rule 117 (1A). The petitioner has alleged in the petition that despite making several efforts on the last date for filing of the application, the electronic system of the respondent no.2 did not respond, as a result of which the petitioner is likely to suffer loss of the credit that it is entitled to by passage of time. In view of the above, the respondents are directed to open the portal before 31st of March 2019. In the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually and pas

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2019 (2) TMI 1424 – CESTAT MUMBAI – TMI – Refund of Service Tax erroneously under Reverse Charge Mechanism – unjust enrichment – Held that:- The test of unjust enrichment, in its limited applicability, is confined to the consideration as to who had borne the incidence of tax? If it is borne by the appellant and not passed on to any other person, then appellant cannot be regarded as being enriched with the refund of such tax component borne by any other person.
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In the instant case, going by the service commission agreement – calculation is given as: “CIF price to customer minus CIF price to Godrej” and the service commission calculation has been reached at a certain amount, as found from simple agreement copies placed at page no. 130 & 131 of the appeal memo – Chartered Accountant also had furnished the certificate indicating non-realisation of tax component from the service receiver – The appellant’s claim that it had paid the Service Tax under the erroneous belief that as per R

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cturing Co. Ltd. claimed refund recalculated as ₹ 19,66,794/- for the period from April 2008 to September 2008 on commission received for export of services from a Singapore based company M/s Komatsu Asia Pvt. Ltd. against sale and services of its trucks in India. Appellant s claim to have paid the Service Tax erroneously under Reverse Charge Mechanism but after the Board issued Circular dated 24.02.2009 clarifying such services to be treated as export of services, appellant realised that such payment of Service Tax was erroneously made and sought for refund on 22.04.2009 for an amount of ₹ 23,86,416/- which was recalculated as ₹ 19,66,794/- along with copies of relevant documents but was issued with show-cause notice dated 23.12.2010 as to why such refund was not to be rejected. Matter was adjudicated, refund was refused but subsequently allowed by the Commissioner (Appeals) before whom appellant challenge the adjudication order. The relevant extract of the order of

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n above terms with consequential relief, if any. 3. Appellant complied with the orders, appeared before the Assistant Commissioner of Service Tax, Division-I, Mumbai-VII and participated in the personal hearing, who vide his order dated 28.10.2016, made some adverse observation on the merit of the case and keeping himself bound by the direction of the Commissioner (Appeals), as a matter of judicial discipline, examined unjust enrichment aspect and gave his findings, the relevant portion of which is summarised below:- (ii) Now as per Commissioner (Appeals) direction, I look into the matter of applicability of doctrine of unjust enrichment in the instant refund claim. The claimant has submitted that the provision of unjust enrichment do not apply in the instant refund claim. They submitted that the refund claim is in respect of the amount of Service Tax wrongly paid by them on commission received by them from their overseas clients, under reverse charge. I find the above claim made by th

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foreign customer. The claimant claims that they merely worked back from the said commission amount of Service Tax liability to be discharged by them under reverse charge and paid the said Service Tax amount from the actual service commission received by them. I find that once the invoice or bill has been drawn, it is sufficient to presume that the incidence of duty/service tax has been passed on. Further there is no provision in the law for the actual realization. For this proposition, I rely on the decision of Hon ble Tribunal in case of M/s Mukand Ltd. Vs. CCE, Mumbai-VI reported in 2004-TIOL-1166-CESTAT-Mumbai. The Tribunal further in para 3 & 4 held that – 3. ………. once the invoice or bill has been drawn, it is sufficient to presume that the incidence of duty/service tax has been passed on ……………….. 4. Therefore, I do not find any substance in the argument of the ld. Counsel that there was no actual receipt of the Service Tax by the appellant. I find no merits

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of the facts and documents discussed in the foregoing paras. Further the CA certificate alone cannot prove that the incidence of duty/tax has not been passed to the customers. For this proposition, I rely on the decision of Hon ble Tribunal in case of CCE, Chennai-II Vs. M/s Caterpillar India Pvt. Ltd. reported in 2009 (246) ELT 725 (Tri.-Chennai), wherein the Tribunal in para 5 held that- ……………we find force in the contention of the Revenue that Chartered Accountant s certificate was not sufficient and that the Commissioner (Appeals) wrongly held that the grant of refund for the period 2/01 to 4/01 was free from the vice of unjust enrichment. Further the certificate issued by the customer does not mention details of bills where they have paid only the commission amount and not the Service Tax. In view of the above, the certificate issued by the customers is of no use to the claimant. 11. The claimant has also argued that the provisions of Section 11B of the Central Excise Act

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dy been passed to the clients/third party. 4. Being aggrieved by the above rejection order, appellant preferred on appeal before the Commissioner (Appeals) and as the same yielded no fruitful result, it has approach this Tribunal seeking relief in this second round of litigation. 5. In the memo of appeal and during the course of hearing of the appeal, learned Counsel for the appellant Mr. K.A. Photographer, Associate Vice President, apart from arguing on the merit of the case, pleaded that provisions of unjust enrichment do not apply to export of services and the Service Tax was paid erroneously after deducting the tax component from the whole of commission amount received by the appellant and for the purpose of calculation only, they prepared invoice in the ERP system, with bifurcation of tax component but going by the Service Commission Agreement, annexed at page 130 & 131 of the appeal memo and Foreign Inward Remittance certificate received from the bank, it is crystal clear the

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(India) Ltd. were all in favour of appellant, for which he prayed to set aside the order of the Commissioner (Appeals). 6. In response to such submissions, Shri Dilip Shinde, learned Assistant Commissioner (AR) for the respondent-department has supported the reasoning and rationality of the order passed by the Commissioner (Appeals) and brought the attention of this court to the decision reported in 2018-TIOL-1811-CESTAT-BANG wherein, placing reliance on amendment made to Section 86 of the Finance Act, 1994, finding has been given that such rebate claim is not maintainable in the Tribunal which is supposed to be dealt by the Revisionary Authority. For which he sought no interference in the order passed by the Commissioner (Appeals). 7. Heard from both sides at length and perused the case records. When jurisdiction of Tribunal is challenged the same is required to be answered first before devolving into merit of the appeal. When the first refund claim was filed, it was filed on the gro

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department. Therefore, determination of such an issue is well within the jurisdiction of this Tribunal for which hearing had been rightly preceded. 8. The test of unjust enrichment, in its limited applicability, is confined to the consideration as to who had borne the incidence of tax? If it is borne by the appellant and not passed on to any other person, then appellant cannot be regarded as being enriched with the refund of such tax component borne by any other person. In the instant case, going by the service commission agreement – calculation is given as: CIF price to customer minus CIF price to Godrej and the service commission calculation has been reached at a certain amount, as found from simple agreement copies placed at page no. 130 & 131 of the appeal memo. Chartered Accountant also had furnished the certificate indicating non-realisation of tax component from the service receiver. The appellant s claim that it had paid the Service Tax under the erroneous belief that as p

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emo) under para 8 (iii) had given his observation that it was for the appellant to change/amend their CIF system to make it complacent as per their requirement and they have not done so. Further, when the service receiver denied to have born the incidence of tax, it is not understood as to why the same was not found believable by the Adjudicating Authority and placing reliance on this Tribunal judgment in M/s Mukund Ltd. Vs. CCE, Mumbai-VI reported in [2004-TIOL-1166- CESTAT-MUMBAI as well as decision of Tribunal in the case of CCE, Chennai-II Vs. M/s Caterpillar India Pvt. Ltd. reported in 2009 (246) ELT 725 (Tri.-Chennai) which were given on altogether different factual context, the Adjudicating Authority had rejected the claim. It appears that Adjudicating Authority and Appellate Authority had drawn adverse inference to the bonafideness of the appellant who consider it their burdened duty to pay Service Tax under Reverse Charge Mechanism which was infect not payable as per clarifict

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2019 (2) TMI 1484 – CESTAT CHENNAI – TMI – CENVAT Credit – input – angles, channels and other items used for support of capital goods – Held that:- The issue in question has been decided in their favour in a number of judgments – reliance placed in the case of M/S VANDANA GLOBAL LIMITED AND OTHERS VERSUS COMMISSIONER, CENTRAL EXCISE AND CUSTOMS, CENTRAL EXCISE [2018 (5) TMI 305 – CHHATTISGARH, HIGH COURT], where it has been held that Section 37 of the Central Excise Act, 1944 is a rule making power. Section 37(2)(xvia) provide for the credit of duty paid or deemed to have been paid on the goods used in, or in relation to, the manufacture of excisable goods – appeal allowed – decided in favor of appellant. – Appeal No. E/504/2012 – Final Order No. 40371/2019 – Dated:- 22-2-2019 – Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri M.N. Bharathi, for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER Per Bench The facts of th

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o the manufacturing process 2.2 Hollow profiles and panels are GI ducts used for carrying conditioned air from air handling units to the work area in the paint shop without it the painting process cannot be carried out. 2.3 Panels are used for insulation of the oven where cars are subjected to heat treatment. It ensures speeding up of the paint drying operation. 2.4 Without hollow profiles and panels, the painting process cannot be carried out in the paint shop and hence they become integral to the fabrication of the paint shop. 2.5 The adjudicating authority has relied upon the decision of the Larger Bench of the Tribunal in the case of Vandana Global Ltd. – 2010 (253) ELT 440 (Tri.LB) to conclude that input credit cannot be allowed in fabrication of items which are eventually embedded to earth. However, the said decision been overruled by the Hon ble High Court of Chattisgarh as reported in 2018 (16) GSTL 462 (Chat.) 2.6 The ld. counsel submits that the issue has already been address

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ribunal, but the said decision has been over turned by the Hon ble High Court of Chattisgarh, wherein it has held as under:- 5. The impugned order of the Tribunal had come up for consideration before different High Courts either cited as precedent or as relied upon by the Tribunal in different other matters. The Gujarat High Court in Mundra Ports & Special Economic Zone Ltd. – 2015 (39) S.T.R. 726 (Guj.) referred to the contents of the amendment, to the extent it is relevant for the purpose of this case and held as follows : We do not find that amendment made in the Cenvat Credit Rules, 2004 which come into force on 7-7-2009 was clarificatory amendment as there is nothing to suggest in the Amending Act that amendment made in Explanation 2 was clarificatory in nature. Wherever the Legislature wants to clarify the provision, it clearly mentions intention in the notification itself and seeks to clarify existing provision. Even, if the new provision is added then it will be new amendme

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shall include the power to give retrospective effect to rebate of duties on inputs used in the export goods from a date not earlier than the changes in the rates of duty on such inputs. Though the power to make rules include the power to give retrospective effect, while doing so the provision under consideration is neither made retrospective nor could it be treated as one. 8. We are in complete agreement with the ratio of Mundra Ports (supra) and M/s. Thiruarooran Sugars (supra) on all fours. 9. Resultantly, we answer the questions formulated in these appeals in favour of the assessees and against the Revenue. 10. In the result, the appeals of the assessees are allowed setting aside the Tribunal‟s decision impugned in each of those appeals. The appeals filed by the Revenue are dismissed. However, no order as to costs. 7. Viewed in this light, the impugned order then cannot sustain and will require to be set aside, which we hereby do. The appeal is allowed with consequential relie

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A.P. KAKKU ASSOCIATES Versus DEPUTY COMMISSIONER (APPEALS) , STATE GST DEPARTMENT, THRISSUR, THE INTELLIGENCE OFFICER (INVESTIGATION BRANCH) , THRISSUR, COLLECTOR/AUTHORIZED OFFICER, INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR AND THE STATE TAX OFFICER (IB) OFFICE OF THE ASST. COMMISSIONER OF STATE TAX (INT) , STATE GOODS AND SERVICES TAX, THRISSUR – 2019 (3) TMI 268 – KERALA HIGH COURT – TMI – Grant of conditional stay – Held that:- In the present case only notice has been issued. The learned Government Pleader submits that when a notice is issued, then there is a commencement of recovery proceedings. We would not deal with that issue as of now, since it gives a separate cause of action to th

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e learned Single Judge. The issue arises insofar as a conditional stay granted by the First Appellate Authority. The First Appellate Authority directed payment of 15% of the outstanding demand and furnishing of sufficient security for the balance amount. The appellant satisfied the 15% deposit and approached this Court with a prayer that they may be permitted to furnish a simple bond without sureties. 2. The learned Single Judge looked into the provisions of the statute and found that the condition is statutory and hence it does not call for any interference. We are of the opinion that though the Appellate Authorities are governed by the conditions as prescribed in the statute, this Court exercising jurisdiction under Article 226 is not bou

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ited to the Revenue Recovery authorities and there is a shortage of ₹ 2,95,000/-, which the Revenue Recovery authorities deducted as collection charges under the Kerala Revenue Recovery Act. The learned Counsel appearing for the appellant would submit that there are precedents available insofar as the Revenue Recovery authorities not being entitled to deduct collection charges if there has been no proceedings taken under the Act. In the present case only notice has been issued. The learned Government Pleader submits that when a notice is issued, then there is a commencement of recovery proceedings. We would not deal with that issue as of now, since it gives a separate cause of action to the assessee. Leaving such question open, we dir

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2019 (3) TMI 269 – MADRAS HIGH COURT – TMI – Cancellation of registration – non filing of returns of returns – GSTR 3B returns have been filed upto December 2017 and GSTR-1 only UPTO August 2018 – Held that:- I consciously refrain from referring to details of the circulars as neither of the learned counsels is in a position to explain with clarity what the prevailing position is with regard to the extended/applicable time limit for submission of returns. Suffice it to say that the overall impression that I get is that the authorities, both Centre and State have taken into consideration the fact that Goods and Service Tax is nascent in its application and is an evolving regime – I am inclined to direct the Principal Secretary/Commissioner o

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el appears for the petitioner and Mr. Mohammed Shafiq, Special Government pleader for the respondent. 3. A show cause notice had been received by the petitioner on 04.10.2018 for cancellation of registration, in response to which the petitioner filed a reply on 10.10.2018 stating that the delay was on account of severe working capital shortage. He had also stated that enhancement of working capital was awaited and the dues would be settled at the earliest. While this is so, the impugned order has been passed without reference to the objections raised. 4. Learned Standing Counsel draws attention to the provisions of Section 30 of the Goods and Service Tax Act, 2017 requiring returns to be filed for the entire period of noncompliance along wi

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ration the fact that Goods and Service Tax is nascent in its application and is an evolving regime. The interests of small traders have thus weighed consideration with the authorities in granting the relaxation in time limits. 7. In the circumstances, I am inclined to direct the Principal Secretary/Commissioner of Commercial Taxes, Chennai, to consider and pass orders upon the application of the petitioner dated 18.12.2018 wherein the petitioner seeks leave to pay pending GST dues in six (6) monthly instalments, a sum of ₹ 10,00,000/- having been paid as first instalment on 14.12.2018. Let the Principal Secretary/Commissioner of Commercial Taxes bear in mind the technical difficulties faced by the assessee, the fact that the petitione

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GST – States – LA/Bill-2/2019 – Dated:- 22-2-2019 – ARUNACHAL PRADESH LEGISLATIVE ASSEMBLY SECRETARIAT ITANAGAR NOTIFICATION The 22nd February, 2019 No. LA/Bill-2/2019.-The following Bill introduced in the Arunachal Pradesh Legislative Assembly on the 21st February, 2019 is published under Rules 73 of the Rules of Procedure and Conduct of Business in Arunachal Pradesh Legislative Assembly for general information. BILL NO. 2 OF 2019 (As introduced in the Legislative Assembly on 21st February, 2019) THE ARUNACHAL PRADESH GOODS AND SERVICES TAX (AMENDMENT) BILL, 2019 A BILL to amend the Arunachal Pradesh Goods and Service Tax Act, 2017 (Act No. 7 of 2017). BE it enacted by the Legislative Assembly of Arunachal Pradesh in the Seventieth-Year of Republic of India as follows,- 1. Short title and commencement : (1) This Act may be called the Arunachal Pradesh Goods and Service Tax (Amendment) Act, 2019. (2) It shall be deemed to have come into force with effect from 15th October, 2018. Prov

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(35), for the word, brackets and letter clause (c) , the word, brackets and letter clause (b) shall be substituted; (f) in clause (69), in sub-clause (f), after the word and figures article 371 , the words, figures and letter and article 371J shall be inserted; (g) in clause (102), the following new Explanation shall be clarified that the expression services includes facilitating or arranging transactions in securities; . Amendment of section 7. 3. In the principal Act, in section 7, with effect from the 1st day of July, 2017,- in sub-section (1), – (a) in clause (b), after the words or furtherance of business; , the word and shall be inserted and shall always be deemed to have been inserted; (b) in clause (c), after the words a consideration , the word and shall be omitted and the punctuation mark ; , shall be substituted with punctuation mark . and shall always be deemed to have been omitted; (c) clause (d) shall be omitted and shall always be deemed to have been omitted; (a) after s

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or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both. . Amendment of section 10. 5. In the principal Act, in section 10, – (1) in sub-section (1), – (a) for the words in lieu of the tax payable by him, an amount calculated at such rate , the words, brackets and figures in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate shall be substituted; (b) in the proviso, for the words one crore rupees, as may be recommended by the Council. , the words one crore and fifty lakh rupees as may be recommended by the Council: shall be substituted; (c) in the proviso, for the punctuation mark . , the punctuation mark : shall be substituted and thereafter the following new proviso shall be inserted, namely: – Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply servic

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hat the registered person has received the goods or, as the case may be, services- (i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise; (ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person. ; (b) in clause (c), for the word and figures section 41 , the words, figures and letter section 41 or section 43A shall be substituted. Amendment of section 17. 9. In the principal Act, in section 17, – (a) in sub-section (3), the following new Explanation shall be inserted, namely: – Explanation. – For the purposes of this sub-section, the expression value of exempt supply shall not include the value of activities or transactions specified in Schedule III, except those specified in paragraph 5 of the sai

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input tax credit in respect of such services shall be available- (i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein; (ii) where received by a taxable person engaged- (I) in the manufacture of such motor vehicles, vessels or aircraft; or (II) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him; (b) the following supply of goods or services or both- (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) except when used for the purposes specified therein, life insurance and health insurance: Provided that the input tax credit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used by a registered person for making a

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shall be inserted, namely: – Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees: Provided further that where such person makes taxable supplies of goods or services or both from a special category State in respect of which the Central Government has enhanced the aggregate turnover referred to in the first proviso, he shall be liable to be registered if his aggregate turnover in a financial year exceeds the amount equivalent to such enhanced turnover. ; (b) in the Explanation, in clause (iii), after the word Constitution , the words except the State of Jammu and Kashmir and the States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand shall be inserted. . Amendment of section 24. 12. In the principal Act, in section 24, in clause (x), after the words commerce operator , the words

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ndment of section 29. 14. In the principal Act, in section 29, – (i) in the marginal heading after the word Cancellation , the words or suspension shall be inserted; (ii) in sub-section (1), in clause (c), for the punctuation mark . , the punctuation mark : shall be substituted and thereafter, the following new proviso shall be inserted, namely: – Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed. ; (iii) in sub-section (2), in the proviso, for the punctuation mark . , the punctuation mark : shall be substituted and thereafter the following new proviso shall be inserted, namely: – Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed. . Amendment of section 34. 15. Amendment of se

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to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force. . Amendment of section 39. 17. In the principal Act, in section 39, – i. in sub-section (1), – (i) for the words in such form and manner as may be prescribed , the words in such form, manner and within such time as may be prescribed shall be substituted; (ii) the words on or before the twentieth day of the month succeeding such calendar month or part thereof shall be omitted; (iii) for the punctuation mark . , the punctuation mark : shall be substituted and thereafter the following new proviso shall be inserted, namely: – Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein. ; ii. in sub-section (7), for the punctuation mark .

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e for furnishing return and availing input tax credit. 43A.(1) Notwithstanding anything contained in sub-section (2) of section 16, section 37 or section 38, every registered person shall in the returns furnished under sub-section (1) of section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers. (2) Notwithstanding anything contained in section 41, section 42 or section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such as may be prescribed. (3) The procedure for furnishing the details of outward supplies by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed. (4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exce

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s, the details of which can be furnished under sub-section (3) by a registered person, – (i) within six months of taking registration; (ii) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount, shall be such as may be prescribed. Amendment of section 48. 19. In the principal Act, in section 48, in sub-section (2), after the word and figures section 45 , the words and to perform such other functions shall be inserted. Amendment of section 49. 20. In the principal Act, in section 49, – (a) in sub-section (2), for the word and figures section 41 , the words, figures and letter section 41 or section 43A shall be substituted; (b) in sub-section (5), – (i) in clause (c), for the punctuation mark ; , the punctuation mark : shall be substituted and thereafter the following new proviso shall be inserted, namely: – Provided that the input tax credit on account of State tax shall be utilised towards

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integrated tax has first been utilized fully towards such payment. Order of utilisation of input tax credit. 49B. Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax. . Amendment of section 52. 22. In the principal Act, in section 52, in sub-section (9), for the word and figures section 37 , the words and figures section 37 or section 39 shall be substituted. Amendment of section 54. 23. In the principal Act, in section 54, – (a) in sub-section (8), in clause (a), for the words zero-rated supplies , the words export and exports shall respectively be substituted; (b) in the Explanation, in clause (2), – (i) in sub-clause (c), in item (i), aft

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rder, , the words subject to a maximum of twenty-five crore rupees, shall be inserted. Amendment of section 112. 26. In the principal Act, in section 112, in sub-section (8), in clause (b), after the words arising from the said order, the words subject to a maximum of fifty crore rupees, shall be inserted. Amendment of section 129. 27. In the principal Act, in section 129, in sub-section (6), for the words seven days occurring at both the places, the words fourteen days shall be substituted. Amendment of section 143. 28. In the principal Act, in section 143, in sub-section (1), in clause (b), in subclause (ii), for the punctuation mark . , the punctuation mark : shall be substituted and thereafter the following new proviso shall be inserted, namely: – Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively. . Amendment of Schedule I. 29. In t

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GST – Due date for furnishing FORM GSTR-3B extended for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States – TMI Updates – Highlights

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