Author: admin_gst

GST – States – S.O. No. 18 – 76/2018 – State Tax – Dated:- 24-1-2019 – COMMERCIAL TAXES DEPARTMENT Notification 24th January, 2019 Notification No. 76/2018 – State Tax S.O. No. 18 Dated- 24th January, 2019- In exercise of the powers conferred by section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017)(hereafter in this notification referred to as the said Act), the Government of Jharkhand, on the recommendations of the Council, and in supersession of the notification of the Government of Jharkhand in the Commercial Taxes Department S.O. No. 77 – State Tax, dated the 13th September, 2017 published in the Gazette of Jharkhand, Extraordinary, notification of the Government of Jharkhand in the Commercial Taxes Department S.O.

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the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July, 2017 onwards by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues: Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019. 2. This notification shall be deemed to be effective from 31st December, 2

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GST – States – S.O. No. 9 – 66/2018 – State Tax – Dated:- 24-1-2019 – COMMERCIAL TAXES DEPARTMENT Notification 24th January, 2019 Notification No. 66/2018 – State Tax S.O. No. 9 Dated- 24th January, 2019- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Commissioner hereby extends the time limit for furnishing the return by a registered person r

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GST – States – S.O. No. 16 – 74/2018 – State Tax – Dated:- 24-1-2019 – COMMERCIAL TAXES DEPARTMENT Notification 24th January, 2019 Notification No. 74/2018 – State Tax S.O. No. 16 Dated- 24th January, 2019- In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Jharkhand Goods and Services Tax (Fourteenth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall be deemed to be effective from 31st December, 2018. 2. In the Jharkhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 12, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) A person applying for registration to collect tax in accordance with the provisions of section 52, in a State where he does not have a p

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ed representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000). . 6. In the said rules, in rule 54,- (a) in sub-rule (2), the following proviso shall be inserted, namely:- Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of a consolidated tax invoice or any other document in lieu thereof in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000). . (b) in sub-rule (4), the following proviso shall be inserted, namely:- Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of ticket in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000). . 7. In the said rules, in explanation (b) to sub-rule (5) of rule 89, the following clause s

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GST APL-04 clearly indicating the final amount of demand confirmed. . 11. In the said rules, in rule 138, in sub-rule (1), for Explanation 1, the following Explanation shall be substituted, namely-. Explanation 1. – For the purposes of this rule, the expression handicraft goods has the meaning as assigned to it in the Government of Jharkhand, Commercial Taxes Department, notification No. 56/2018-State Tax, dated the 6th November, 2018, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 80, dated the 6th November, 2018 as amended from time to time. 12. In the said rules, after rule 138D, from a date to be notified later, the following rule shall be inserted, namely:- 138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.- Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM G

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on:- For the purposes of this rule, the expression Commissioner shall mean the jurisdictional Commissioner in respect of the persons specified in clauses (a) and (b). . 13. In the said rules in rule 142, in sub-rule (5), after the words section 74 , the words or sub-section (12) of section 75 shall be inserted. 14. In the said rules, for FORM GST RFD-01, the following form shall be substituted, namely:- FORM-GST-RFD-01 [See rule 89(1)] Application for Refund (Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered person and other registered taxable person) 1. GSTIN / Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From To 6. Amount of Refund Claimed (Rs.) Act Tax Interest Penalty Fees Others Total Central tax State / UT tax Integrated tax Cess Total 7. Grounds of refund claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exports of services- with payment of tax (c) Exports of

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ranch IFSC Type of account Account No. 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable __Yes __No [DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name – Designation / Status ] DECLARATION [section 54(3)(ii)] I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies. Signature Name – Designation / Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund cla

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vernment the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded. Signature Name – Designation / Status SELF- DECLARATION [rule 89(2)(l)] I ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period fromto, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 10. Verification I/We hereby solemnly affirm and declare that the in

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T IN of the supplier * No. Date Taxable Value Integrated Tax Central Tax State Tax /Uni on territory Tax No . Date Taxable Value Invoice type (B2B/ B2C) Integrated Tax Central Tax State Tax /Uni on territory Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 * In case of imports or supplies received under reverse charge mechanism [sub-section (3) of section 9 of the CGST Act/SGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient). Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 – 11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sr. No. Invoice deta

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to SEZ unit or SEZ Developer (without payment of tax) (Amount in Rs.) Sr. No. Invoice details Goods/ Services (G/S) Shipping bill/ Bill of export/ Endorsed invoice no. No. Date Value No. Date 1 2 3 4 5 6 7 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl. No. Details of invoices of outward supplies in case refund is claimed Tax paid by supplier/Details of invoices of inward supplies in case refund is claimed by recipient GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax /Union Territory Tax Cess 1 2 3 4 5 6 7 8 9 Statement-6 [rule 89(2)(j)] Refund Type: On account of change in POS (inter-State to i

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ID- for the tax period < >, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: Note – This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act. Instructions – 1. Terms used: a. B to C: From registered person to unregistered person b. EGM: Export General Manifest c. GSTIN: Goods and Services Tax Identification Number d. IGST: Integrated goods and services tax e. ITC: Input tax credit f. POS: Place of Supply (Respective State) g. SEZ: Special Economic Zone h. Temporary ID: Temporary Identification Number i. UIN: Unique Identity Number 2. Refund of excess amount ava

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pt supplies other than zero-rated supplies, during the relevant period. 10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2. 11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods. 12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value. 13. Details of export made without payment of tax shall be reported in Statement-3. 14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4). 15. Turnover of zero rated supply of goods and services shall have the same meaning as defined in rule 89(4). 15. In the said rules, for FORM GST RFD-01A, the following form shall be substituted, namely:- FORM-GST-RFD-01 A

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ccount of order Sl. No. Type of order Order No. Order date Order Issuing Authority Payment reference no., if any (i) Assessment (ii) Finalization of Provisional assessment (iii) Appeal (iv) Any other order (specify) (i) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa (change of POS) (j) Excess payment of tax, if any (k) Any other (specify) [DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name – Designation / Status]. DECLARATION [section 54(3)(ii)] I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies.

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he recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name – Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded. Signature Name – Designation / Status SELF- DECLARATION [rule 89(2)(l)] I/We ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period fromto, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration i

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inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl . N o. Details of invoices of inward supplies of inputs received Tax paid on inward supplies of inputs Details of invoices of outward supplies issued Tax paid on outward supplies GS TIN of the sup plier * N o. D at e Tax able Value Integrated Tax Cen tral Tax State Tax /Uni on territory Tax No. D at e Tax able Value Invoice type (B2B/ B2C) Integrated Tax Central Tax Stat e Tax /Uni on terri tory 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 * In case of imports or supplies received under reverse charge mechanism [sub-section (3) of section 9 of the CGST Act/ or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient). Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if an

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Integrate d tax and cess involved in credit note, if any Net Integrated tax and cess (8+9+10 – 11) No . Date Value No . Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl. No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax /Union Territory Tax Cess 1 2 3 4 5 6 7 8 9 Statement-6 [rule 89(2)(j)] Refund Type: On account of change in POS (inter-State to intra-State and vice versa) Order D

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Pt. II Details of Outward and inward supplies made during the financial year (Amount in Rs. in all tables) Nature of Supplies Taxable Value Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable A Supplies made to un-registered persons (B2C) B Supplies made to registered persons (B2B) C Zero rated supply (Export) on payment of tax (except supplies to SEZs) D Supply to SEZs on payment of tax E Deemed Exports F Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above) G Inward supplies on which tax is to be paid on reverse charge basis H Sub-total (A to G above) I Credit Notes issued in respect of transactions specified in (B) to (E) above (-) J Debit Notes issued in respect of transactions specified in (B) to (E) above (+) K Supplies / tax declared through Amendments (+) L Supplies / tax reduced through Amendments (-) M Sub-tota

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Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B) B Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) Inputs Capital Goods Input Services C Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed Inputs Capital Goods Input Services D Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed Inputs Capital Goods Input Services E Import of goods (including supplies from SEZs) Inputs Capital Goods F Import of services (excluding inward supplies from SEZs) G Input Tax credit received from ISD H Amount of ITC reclaimed (other than B above) under the provisions of the Act I Sub-total (B to H above) J Difference (I – A above) K Transition Credit through TRAN-I (including revisions if any) L Transition Credit through T

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G-H) J ITC available but not availed on import of goods (Equal to I) K Total ITC to be lapsed in current financial year (E + F + J) Pt. IV Details of tax paid as declared in returns filed during the financial year 9 Description Tax Payable Paid through cash Paid through ITC Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 7 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Other Pt. V Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier Description Taxable Value Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies / tax declared through Amendments (+) (net of debit notes) 11 Supplies / tax reduced through Amendments (-) (net of credit notes) 12 Reversal of ITC availed during previous financial year 13 ITC availed for the previous financial year 14 Differential tax paid on account of declaration in 10

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nward supplies HSN Cod e UQC Total Quantity Taxable Value Rate of Tax Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 9 19 Late fee payable and paid Description Payable Paid 1 2 3 A Central Tax B State Tax Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Place Signatory Date Signature Name of Authorised Designation / Status Instructions: – 1. Terms used: a. GSTIN: Goods and Services Tax Identification Number b. UQC: Unit Quantity Code c. HSN: Harmonized System of Nomenclature Code 2. It is mandatory to file all your FORM GSTR-1 and FORM GSTR-3B for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this return. 3. It may be noted

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tails. 4B Aggregate value of supplies made to registered persons (including supplies made to UINs) on which tax has been paid shall be declared here. These will include supplies made through E-Commerce operators but shall not include supplies on which tax is to be paid by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR-1 may be used for filling up these details. 4C Aggregate value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details. 4D Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details. 4E Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details. 4F Details of all unadjusted advances i

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es to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 4K & 4L Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E), credit notes (4I), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details. 5A Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details. 5B Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details. 5C Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details

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e declared here. This shall also include amount of advances on which tax is paid but invoices have not been issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis. 5. Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows: Table No. Instructions 6A Total input tax credit availed in Table 4A of FORM GSTR-3B for the taxpayer would be auto-populated here. 6B Aggregate value of input tax credit availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be use

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ng supply of goods received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs and capital goods. Table 4(A)(1) of FORM GSTR-3B may be used for filling up these details. 6F Details of input tax credit availed on import of services (excluding inward supplies from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR-3B may be used for filling up these details. 6G Aggregate value of input tax credit received from input service distributor shall be declared here. Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details. 6H Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here. 6J The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero. 6K Details of transition credit received in the electronic credit ledger

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ITC -03 shall be declared in 7H. If the amount stated in Table 4D of FORM GSTR-3B was not included in table 4A of FORM GSTR-3B, then no entry should be made in table 7E of FORM GSTR-9. However, if amount mentioned in table 4D of FORM GSTR-3B was included in table 4A of FORM GSTR-3B, then entry will come in 7E of FORM GSTR-9. 8A The total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to FY 2017-18 and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-1. 8B The input tax credit as declared in Table 6B and 6H shall be auto-populated here. 8C Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SE

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n Table 6E shall be auto-populated here. 8K The total input tax credit which shall lapse for the current financial year shall be computed in this row. 6. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details. 7. Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Table No. Instructions 10 & 11 Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to September of the cur

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in FY 2018-19, the details of such ITC reclaimed shall be furnished in the annual return for FY 2018-19. 8. Part VI consists of details of other information. The instructions to fill Part VI are as follows: Table No. Instructions 15A, 15B, 15C and 15D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims. 15E, 15F and 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared

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ts level for taxpayers having annual turnover in the preceding year above ₹ 1.50 Cr but upto ₹ 5.00 Cr and at four digits level for taxpayers having annual turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR-1 may be used for filling up details in Table 17. It may be noted that this summary details are required to be declared only for those inward supplies which in value independently account for 10 % or more of the total value of inward supplies. 19 Late fee will be payable if annual return is filed after the due date. 9. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select Annual Return in the drop down provided in FORM DRC-03. It may be noted that such liability can be paid through electronic cash ledger only. . 17. In the said rules, for FORM GSTR 9A, the followi

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Tax Payable on (A), (B) and (C) above 8 Details of other inward supplies for the financial year A Inward supplies from registered persons (other than 7A above) B Import of Goods Pt. III Details of tax paid as declared in returns filed during the financial year 9 Description Total tax payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Pt. IV Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier Description Turnover Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 10 Supplies / tax (outward) declared through Amendments (+) (net of debit notes) 11 Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes) 12 Supplies / tax (outward) reduced through Amendments (-) (net of credit notes) 13 Inward supplies liable to reverse charge reduced through Amendments (-) (net of credit

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my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Place Date Signature Name of Authorised Signatory Designation / Status Instructions: – 1. It is mandatory to file all your FORM GSTR-4 for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 shall be provided in this return. 2. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-4 may be declared in this return. 3. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows : Table No. Instructions 5 Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the return is being filed. For example for the annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this table. It is the sum tot

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declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details. 7C Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details. 8A Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details. 8B Aggregate value of all goods imported during the financial year shall be declared here. 5. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Par

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rders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims. 15E, 15F and 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. 16A Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these details. 16B Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC-01 may be used for filling up t

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inancial year A Taxable B Exempted, Nil-rated C Total 7 Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) for the financial year Description Taxable Value Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 A Inward supplies liable to reverse charge received from registered persons B Inward supplies liable to reverse charge received from unregistered persons C Import of services D Net Tax Payable on (A), (B) and (C) above 8 Details of other inward supplies for the financial year A Inward supplies from registered persons (other than 7A above) B Import of Goods Pt. III Details of tax paid as declared in returns filed during the financial year 9 Description Total tax payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Pt. IV Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY wh

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E above 16 Details of credit reversed or availed Description Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 A Credit reversed on opting in the composition scheme (-) B Credit availed on opting out of the composition scheme (+) 17 Late fee payable and paid Description Payable Paid 1 2 3 A Central Tax B State Tax Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Place Date Signature Name of Authorised Signatory Designation / Status Instructions: – 1. It is mandatory to file all your FORM GSTR-4 for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 shall be provided in this return. 2. It may be noted that additional liability for the FY 2017-18 not declared in

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l Rated and Non-GST supplies shall be declared here. 7A Aggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details. 7B Aggregate value of all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details. 7C Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details. 8A Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details. 8B Aggregate value of all goods imported during the fi

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instruction to fill Part V are as follows: Table No. Instructions 15A, 15B, 15C and 15D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims. 15E, 15F and 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pendi

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tatement Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name < Auto> 3B Trade Name (if any) 4 Are you liable to audit under any Act? << Please specify >> (Amount in Rs.in all tables) Pt. II Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9) 5 Reconciliation of Gross Turnover A Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement) B Unbilled revenue at the beginning of Financial Year (+) C Unadjusted advances at the end of the Financial Year (+) D Deemed Supply under Schedule I (+) E Credit Notes issued after the end of the financial year but reflected in the annual return (-) F Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST (+) G Turnover from April 2017 to June 2017 (-) H Unbilled revenue at

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tax Supplies on which tax is to be paid by the recipient on reverse charge basis Taxable turnover as per adjustments above (A-B-C-D) Taxable turnover as per liability declared in Annual Return (GSTR9) G Unreconciled taxable turnover (F-E) AT 2 8 Reasons for Un – Reconciled difference in taxable turnover A B C Reason 1 << Text >> Reason 2 << Text >> Reason 3 << Text >> Pt. III Reconciliation of tax paid 9 Reconciliation of rate wise liability and amount payable thereon Tax payable Description Taxable Value Central tax State tax / UT tax Integrated Tax Cess, if applicable 1 2 3 4 5 6 A 5% B 5% (RC) C 12% D 12% (RC) E 18% F 18% (RC) G 28% H 28% (RC) I 3% J 0.25% K 0.10% L Interest M Late Fee N Penalty O Others P Total amount to be paid as per tables above Q Total amount paid as declared in Annual Return (GSTR 9) R Un- reconciled payment of amount (PT1) 10 Reasons for un-reconciled payment of amount A Reason 1 <> B Reason 2 <> C Reason 3 <

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eclared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account Description Value Amount of Total ITC Amount of eligible ITC availed 1 2 3 4 A Purchases B Freight / Carriage C Power and Fuel D Imported goods (Including received from SEZs) E Rent and Insurance F Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples G Royalties H Employees' Cost (Salaries, wages, Bonus etc.) I Conveyance charges J Bank Charges K Entertainment charges L Stationery Expenses (including postage etc.) M Repair and Maintenance N Other Miscellaneous expenses O Capital goods P Any other expense 1 Q Any other expense 2 R Total amount of eligible ITC availed <> S ITC claimed in Annual Return (GSTR9) T Un-reconciled ITC (ITC 2) 15 Reasons for un – reconciled difference in ITC A Reason 1 <> B Reason 2 <> C Reason 3 <> 16 Tax payable on un-reconciled difference in ITC (due to reasons specified in

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p;…… Full address ……………………… Verification of registered person: I hereby solemnly affirm and declare that I am uploading the reconciliation statement in FORM GSTR-9C prepared and duly signed by the Auditor and nothing has been tampered or altered by me in the statement. I am also uploading other statements, as applicable, including financial statement, profit and loss account and balance sheet etc. Signature Place: Date: Name of Authorized Signatory Designation/status Instructions: – 1. Terms used: (a) GSTIN: Goods and Services Tax Identification Number 2. It is mandatory to file all your FORM GSTR-1, FORM GSTR-3B and FORM GSTR -9 for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this statement for the financial year 2017-18. The reconciliation statement is to be filed for every GSTIN separately. 3. The reference to current financial y

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ded in the books of accounts on the basis of accrual system of accounting in the last financial year and was carried forward to the current financial year shall be declared here. In other words, when GST is payable during the financial year on such revenue (which was recognized earlier), the value of such revenue shall be declared here. (For example, if rupees Ten Crores of unbilled revenue existed for the financial year 2016-17, and during the current financial year, GST was paid on rupees Four Crores of such revenue, then value of rupees Four Crores rupees shall be declared here) 5C Value of all advances for which GST has been paid but the same has not been recognized as revenue in the audited Annual Financial Statement shall be declared here. 5D Aggregate value of deemed supplies under Schedule I of the CGST Act, 2017 shall be declared here. Any deemed supply which is already part of the turnover in the audited Annual Financial Statement is not required to be included here. 5E Aggre

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were not admissible under Section 34 of the CGST Act shall be declared here. 5K Aggregate value of all goods supplied by SEZs to DTA units for which the DTA units have filed bill of entry shall be declared here. 5L There may be cases where registered persons might have opted out of the composition scheme during the current financial year. Their turnover as per the audited Annual Financial Statement would include turnover both as composition taxpayer as well as normal taxpayer. Therefore, the turnover for which GST was paid under the composition scheme shall be declared here. 5M There may be cases where the taxable value and the invoice value differ due to valuation principles under section 15 of the CGST Act, 2017 and rules thereunder. Therefore, any difference between the turnover reported in the Annual Return (GSTR 9) and turnover reported in the audited Annual Financial Statement due to difference in valuation of supplies shall be declared here. 5N Any difference between the turnov

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rated, non-GST and no-supply turnover shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. 7C Value of zero rated supplies (including supplies to SEZs) on which tax is not paid shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. 7D Value of reverse charge supplies on which tax is to be paid by the recipient shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. 7E The taxable turnover is derived as the difference between the annual turnover after adjustments declared in Table 7A above and the sum of all supplies (exempted, non-GST, reverse charge etc.) declared in Table 7B, 7C and 7D above. 7F Taxable turnover as declared in Table (4N – 4G) + (10-11) of the Annual Return (GSTR9) shall be declared here. 8 Reasons for non-reconciliation between adjusted annual taxable turnover as derived from Table 7E above and the taxable turnover declared

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ble 9P above and the amount payable in Table 9Q shall be specified here. 11 Any amount which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared here. 6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under:- Table No. Instructions 12A ITC availed (after reversals) as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their ITC for each individual GSTIN and declare the same here. It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States. 12B Any ITC which was booked in the audited Annual Financial Statement of earlier financial year(s) but availed in t

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turn (GSTR9) against the expenses booked in the audited Annual Financial Statement or books of account. The various sub-heads specified under this table are general expenses in the audited Annual Financial Statement or books of account on which ITC may or may not be available. Further, this is only an indicative list of heads under which expenses are generally booked. Taxpayers may add or delete any of these heads but all heads of expenses on which GST has been paid / was payable are to be declared here. 14R Total ITC declared in Table 14A to 14Q above shall be auto populated here. 14S Net ITC availed as declared in the Annual Return (GSTR9) shall be declared here. Table 7J of the Annual Return (GSTR9) may be used for filing this Table. 15 Reasons for non-reconciliation between ITC availed on the various expenses declared in Table 14R and ITC declared in Table 14S shall be specified here. 16 Any amount which is payable due to reasons specified in Table 13 and 15 above shall be declared

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wn up by the person who had conducted the audit: * I/we have examined the- (a) balance sheet as on ……… (b) the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on ……., and (c) the cash flow statement for the period beginning from ……..…to ending on ………, -attached herewith, of M/s …………… (Name), …………………….………… (Address), ..…………………(GSTIN). 2. Based on our audit I/we report that the said registered person- *has maintained the books of accounts, records and documents as required by the IGST/CGST/JGST Act, 2017 and the rules/notifications made/issued thereunder *has not maintained the following accounts/records/documents as required by the IGST/CGST/JGST Act, 2017 and the r

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ash flow Statement are *in agreement/not in agreement with the books of account maintained at the Principal place of business at ……………………and ** ……………………additional place of business within the State. 4. The documents required to be furnished under section 35 (5) of the CGST Act/SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act/SGST Act is annexed herewith in Form No. GSTR-9C. 5. In *my/our opinion and to the best of *my/our information and according to explanations given to *me/us, the particulars given in the said Form No.GSTR-9C are true and correct subject to following observations/qualifications, if any: (a) ………………………………………………………………………&hel

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;………… Date: …………… Full address ……………………… II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts: *I/we report that the audit of the books of accounts and the financial statements of M/s. ………………..…………………. (Name and address of the assessee with GSTIN) was conducted by M/s. …………………………………………..………. (full name and address of auditor along with status), bearing membership number in pursuance of the provisions of the …………………………….Act, and *I/we annex hereto a copy of their audit r

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ents required to be furnished under section 35 (5) of the CGST Act/SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act/SGST Act is annexed herewith in Form No.GSTR-9C. 4. In *my/our opinion and to the best of *my/our information and according to examination of books of account including other relevant documents and explanations given to *me/us, the particulars given in the said Form No.9C are true and correct subject to the following observations/qualifications, if any: (a) …………………………….…………………………….……………………… (b) …………………………….…………………………….……………&

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lip;……………….. ……………………………………….. ……………………………………….. GSTIN:………………………………. Order No. – Date – Notice under section 108 Whereas it has come to the notice of the undersigned that decision/order passed under this Act/the Jharkhand Goods and Services Tax Act, 2017/the Integrated Goods and Services Tax Act, 2017/ the Union territory Goods and Services Tax Act, 2017/ the Goods and Services Tax (Compensation to States) Act, 2017 by ……………..(Designation of officer) is erroneous in so far as it is prejudicial to the interest of revenue and is illegal or improper or has not taken into account certain material facts, and therefore, I inten

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tended to be revised – Number- Date- 5. Appeal no. Date- 6. Personal Hearing – 7. Order in brief- 8. Status of order- Confirmed / Modified / Rejected 9. Amount of demand after appeal / revision: Particulars Central tax State / UT tax Integrated tax Cess Total Amount in dispute / earlier order Determined Amount Amount in dispute /earlier order Determined Amount Amount in dispute /earlier order Determined Amount Amount in dispute /earlier order Determined Amount Amount in dispute /earlier order Determined Amount 1 2 3 4 5 6 7 8 9 10 11 a) Tax b) Interest c) Penalty d) Fees e) Others f) Refund ; 10. Place of supply wise details of IGST demand Place of Supply (Name of State / UT) Demand Tax Interest Penalty Other Total 1 2 3 4 5 6 7 Amount in dispute / earlier order Determined Amount Place: Date: Signature: Name of the Appellate Authority / Revisional Authority/ Tribunal / Jurisdictional Officer Designation: Jurisdiction: . [File.No Va Kar / GST / 04/ 2018] By the order of the Governor of

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2019 (2) TMI 1217 – PUNJAB AND HARYANA HIGH COURT – TMI – CENVAT Refund – Tran-1 Claim has not been filed by the petitioner online within stipulated time – Section 140 of the CGST Act, 2017 read with Rules 117(1), 118, 119 & 120 of the CGST Rules, 2017 – Held that:- It shall be open to the petitioner to apply for rectification of Tran-1 to the Nodal Officer within 15 days from the date of receipt of certified copy of this Order. It is, however, further clarified that in case the claim is made by the petitioner within the aforesaid period, the officer concerned shall take necessary action thereon before 31.03.2019, in accordance with law – petition disposed off. – CWP No. 24287 of 2018 Dated:- 24-1-2019 – MR AJAY KUMAR MITTAL AND MRS MANJA

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uccessfully submitted electronically, within the prescribed period on the GSTN Portal. 3. It was urged on behalf of respondent No.2 that as per the record available with the respondent, no record of the Tran-1 Claim, as claimed to be filed by the petitioner, is presently available on the ONLINE PORTAL (ACES System), which means the Tran-1 Claim has not been filed by the petitioner online. In the absence of the same, there is no provision in law in terms of Section 140 of the CGST Act, 2017 read with Rules 117(1), 118, 119 & 120 of the CGST Rules, 2017, to sanction the Tran-1 amount to the petitioner. However, it is further stated that the Government of India, Ministry of Finance (Department of Revenue), Central Board of Excise & Cus

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Elappunkal Stores, Nedumkunnam, Mr. Reji K.R, M/s. Shyama Traders Versus State Tax Officer, The Commissioner State Goods And Service Tax Department, The Inspecting Assistant Commissioner, State Of Kerala, Union Of Inidia, Elappunkal Stores, Nedumkunnam, Mr. Reji K.R, M/s. Shyama Traders, A.V. JOB, Komala Bakery And Hotel, Keerippattu Traders, M/s. Seemas Wedding Collections, M/s. Swapna Jewellery And Mount Carmel Cashews Versus State Tax Officer, The Commissioner State Goods And Service Tax Department, The Inspecting Assistant Commissioner, State Of Kerala, Union Of Inidia, Assistant Commissioner (Assessment) , The Secretary, Tax Department, Government Of Kerala, Central Board Of Excise And Customs Department Of Revenue And The Deputy Tahsi

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Mathew, Sri.Anil Sebastian Pulickel, Sri.Arun Thomas, Sri.Jennis Stephen, Smt.Karthika Maria, Smt.Veena Raveendran, Sri.Vijay V. Paul, Sri.Rajesh Nambiar, Sri.N.R.Saj, Sri.C.K.Sreejith, Sri.Santhosh P.Abraham, Smt.S.K.Devi, N.M.Basheer, Sri.K.N.Sreekumaran, Sri.N.Santhoshkumar, Sri.P.J.Anilkumar, Sri.N.Muraleedharan Nair, Smt.K.Hymavathy, Sri. Aji V.Dev, Smt.O.A.Nuriya, Sri.Alan Priyadarshi Dev, Sri.M.G.Shaji, Sri. V.Devananda Narasimham, Sri. P.H.Riyas For The Petitioner. Addl. AG K.K. Ravindranath., Sri. C.E. Unnikrishnan., Dr. Thushara James., Sri Sreelal Warrier For The Respondent. JUDGMENT [WP(C).40023/2018, WP(C).40224/2018, WP(C).40230/2018, WP(C).40425/2018, WP(C).40827/2018, WP(C).41423/2018, WP(C).41621/2018, WP(C).41823/2018, WP

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GST – GST Law and Procedure – 041 – Chapter Forty One GST on Co-operative Housing Societies INTRODUCTION Co-operative Housing Societies are entities registered under the co-operative laws of the respective States. According to Section 2(16) of the Maharashtra Cooperative Society Act, 1960, housing society means a society, the object of which is to provide its members with open plots for housing, dwelling houses or flats; or if open plots, the dwelling houses or flats are already acquired, to provide its members common amenities and services. Simply put these are a collective body of persons, who stay in a residential society. As a collective body, they would be supplying certain services to its members, be it collecting statutory dues from its members and remitting to statutory authorities, maintenance of the building, security etc. Co-operative Housing Societies – whether amenable to levy of GST A Society is akin to a club, which is composed of its members. So, can a service provided

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ST Act, 2017 is as under business includes- (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; (h) services provided by a race club by wa

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(Rate) dated 28.06.2017 at sr.no.77 provides for the following exemption to housing societies: Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution – (a) as a trade union; (b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or (c) up to an amount of five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex In view of the provision contained at (c) above, a society may be registered under GST, however if the monthly contribution received from members is less than ₹ 5, 000/- (and the amount is for the purpose of sourcing of goods and services from a third person for the common use of its members), no GST is to be charged by the housing society on the monthly bill raised by the

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at if the monthly bill is say ₹ 6,000/- (and the same is on account of services for common use of its members), will GST be applicable on ₹ 6,000/- or ₹ 1, 000/-. In such cases, exemption is available up to an amount of ₹ 5, 000/ and GST would be applicable on the amount in excess of ₹ 5, 000/- TRU videF.No.332/04/2017-TRU released FAQs on levy of GST on supply of services to the Co-operative society and has clarified as under. S.No Question Answer 1. The society collects the following charges from the members on quarterly basis as follows: 1. Property Tax-actual as per Municipal Corporation of Greater Mumbai (MCGM) 2. Water Tax- Municipal Corporation of Greater Mumbai (MCGM) 3. Non- Agricultural Tax- Maharashtra State Government 4. Electricity charges 5. Sinking Fund- mandatory under the Bye-laws of the Co-operative Societies 6. Repairs & maintenance fund 7. Car parking Charges 8. Non Occupancy Charges 9. Simple interest for late payment. From the tax

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embers. As per Section 23 (1) of the CGST Act, 2017, the following persons shall not be liable to registration, namely:- (a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act; (b) an agriculturist, to the extent of supply of produce out of cultivation of land. Thus, if the turnover of the society is less than ₹ 20 Lakh or even if the turnover is beyond ₹ 20 lakhs but the monthly contribution of individual members towards maintenance is less than ₹ 5000/- (such services being exempt) and the society is providing no other taxable service to its members or outsiders, then the society (essentially exclusively providing wholly exempt services) need not take registration under GST. Whether activities of Housing Societies would become more expensive under GST No. In the press release dated 13.07.2017, it has been clarified

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also ₹ 20 lakhs or more. Under GST, the tax burden on RWAs will be lower for the reason that they would now be entitled to ITC in respect of taxes paid by them on capital goods (generators, water pumps, lawn furniture etc.), goods (taps, pipes, other sanitary/hardware fillings etc.) and input services such as repair and maintenance services. ITC of Central Excise and VAT paid on goods and capital goods was not available in the pre-GST period and these were a cost to the RWA. Thus, there is no change made to services provided by the Housing Society (RWA) to its members in the GST era. Conclusion In so far as tax implications on housing societies are concerned, the position prevailing under Service Tax is sought to be continued under GST. The tax burden under GST will be lower as the society would be entitled to take ITC which was hitherto not allowed under service tax. Moreover, the exemptions given ensure that there would be no tax burden on smaller societies where the monthly co

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Goods and Services Tax – GST – Dated:- 23-1-2019 – The Union Cabinet, chaired by the Prime Minister Shri Narendra Modi, has approved the creation of National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT). The National Bench of the Appellate Tribunal shall be situated at New Delhi. GSTAT shall be presided over by the President and shall consist of one Technical Member (Centre) and one Technical Member (State). The creation of the National Bench of the GSTAT would amount to one time expenditure of ₹ 92.50 lakh while the recurring expenditure would be ₹ 6.86 crore per annum. Details: Goods and Services Tax Appellate Tribunal is the forum of second appeal in GST laws and the first common forum of dispute resolution

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GST – GST Law and Procedure – 033 – Chapter Thirty Three Statement of Outward Supplies (GSTR-1) in GST Introduction: FORM GSTR-1 is a statement of the details of outward supplies (i.e. sales of goods or provision of services) of goods or services or both. The details filed in table of this statement are to be communicated to the respective recipients of the said supplies. The details of outward supplies shall include details of invoices, debit notes, credit notes, advances received, advances adjusted and revised invoices issued in relation to outward supplies made during any tax period. Persons liable to file: GSTR- 1 has to be filed electronically by every registered person other than Suppliers of online information and database access or retrieval (OIDAR) services or an Input Service Distributor or a non-resident taxable person or a person paying tax under composition levy or persons liable to collect TCS or persons liable to deduct TDS. Casual taxable person also has to file GSTR-1

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ed for the financial year 2017-18 as per Notification No. 71/2017 – Central Tax and 72/2017 – Central Tax dated 29/12/2017. Rectification process: GSTR 1 once filed cannot be revised. Any mistake made in the return can be revised in the next month s return. Information to be provided: The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the – (a) invoice wise details of all – (i) inter-State and intra-State supplies made to the registered persons; and (ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons; (b) consolidated details of all – (i) intra-State supplies made to unregistered persons for each rate of tax; and (ii) State wise inter-State supplies with invoice value up to two and a half lakh rupees made to unregistered persons for each rate of tax; (c) debit and credit notes, if any, issued during the month for invoices issued previously. The details of outward supplies fur

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ss) supplies for the tax period has to be filled. In this table the specific details like the GSTIN/ UIN (of the recipient), Invoice No & date, invoice value, rate of tax, taxable value, the amount of Central tax, State tax / Union territory tax, Integrated tax and Cess, the place of Supply has to be entered by the taxpayer. Place of Supply (PoS) has to be entered only if the same is different from the location of the recipient. Sub Table 4A is meant for invoice details of all supplies (rate wise) other than reverse charge/ made through e-commerce operator. Sub Table 4B is meant for invoice details of registered supplies (rate wise) attracting reverse charge under subsection (3) of section 9. Any supply made by SEZ to DTA, is required to be reported by SEZ unit in this table. Sub Table 4C is meant for invoice details of supplies (operator wise and rate-wise) effected through e-commerce operator attracting collection of tax at source under section 52 of the CGST Act, 2017. Table 5:

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Invoice-level information pertaining to the following has to be entered: Sub Table 6A Exports out of India Sub Table 6B Supplies to SEZ unit/ and SEZ developer Sub Table 6C Deemed Exports In this table the specific details like the GSTIN (of the recipient) Invoice No & date, invoice value, Shipping bill/ Bill of export number and date, rate of tax, taxable value and the amount of Integrated tax. This Table needs to capture information about shipping bill and its date. However, if the shipping bill details are not available, Table 6 will still accept the information. The same can be updated through submission of information in relation to amendment Table 9 in the tax period in which the details are available but before claiming any refund / rebate related to the said invoice. The detail of Shipping Bill shall be furnished in 13 digits capturing port code (six digits) followed by number of shipping bill. Since in case of export transactions, GSTIN of recipient will not be there, it w

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lidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS]. Here gross intra-State supplies, rate-wise, including supplies made through e-commerce operator attracting collection of tax at source 7A (2). Out of supplies mentioned at 7A (1), value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise). Here details of supplies (operator wise, rate wise) made through e-commerce operator attracting collection of tax at source out of gross supplies reported in Table 7A (1) has to be entered. The GSTIN of e-commerce operator will also have to be entered. 7B. Inter-State Supplies where invoice value is up to ₹ 2.5 Lakh. The information has to be captured state wise and rate wise. 7B (1). Place of Supply (Name of State)- Here details of supplies (rate wise) of the gross inter-State supplies including supplies made through e-commerce operator attracting collection of tax at source has to entered. 7B (2). Out of

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eriod and amendments thereof] This table is meant for entering the amendments of B to B supplies (reported in Table 4), B to C Large supplies (reported in Table 5) and Supplies involving exports / SEZ unit or SEZ developer / deemed exports (reported in Table 6) The information is to be entered rate-wise; The original information of debit / credit note issued and amendment to it reported in earlier tax periods; While furnishing information the original debit note / credit note, the details of invoice shall be mentioned in the first three columns, while furnishing revision of a debit note/credit note, the details of original debit note/credit note shall be mentioned in the first three columns of this Table; Place of Supply (PoS) only if it is different from the location of the recipient; Any debit/ credit note pertaining to invoices issued before 1st July, 2017 under the existing law also to be reported in this table; and Shipping bill to be provided only in case of exports transactions

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noted that vide Notification no. 66/2017-Central Tax dated 15.11.2017, tax is not required to be paid on advances received in relation to supply of goods only (tax would be payable on advances received in respect of services). Table 11B is for the advance amount received in earlier tax period but the invoices have been received in the current tax period and adjusted against the supplies being shown in this tax period in Table Nos. 4, 5, 6 and 7. The information is to be separately shown for both interstate and intra state supplies. The information regarding the tax amount to be paid on account of the advances being added to the tax liability has to be also entered. The Place of Supply has to be mentioned. Part II of Table 11 Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods can be done here by furnishing revised information Table 12: HSN-wise summary of outward supplies Summary of supplies effected against a particular HSN code to be repo

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GST – GST Law and Procedure – 028 – Chapter Twenty Eight Works Contract in GST Introduction: What is a works contract? Simply put, a works contract is essentially a contract of service which may also involve supply of goods in the execution of the contract. It is basically a composite supply of both services and goods, with the service element being dominant in the contract between parties. In a general sense, a contract of works, may relate to both immovable and immovable property. E.g. if a sub-contractor, undertakes a sub-contract for the building work, it would be a works contract in relation to immovable property. Similarly, if a composite supply in relation to movable property such as fabrication/painting/annual maintenance contracts etc. is undertaken, the same would come within the ambit of the broad definition of a works contract. Works Contract – the position in VAT & Service Tax A works contract has elements of both provision of services and sale of goods, and was there

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of carrying out construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, alteration of any moveable or immoveable property or for carrying out any other similar activity or a part thereof in relation to such property. By virtue of Section 66E of Finance Act, 1994, the service portion involved in the execution of works contract was a declared service. Hence Service Tax could be levied only on the service element of the works contract. The principles of segregation of the value of goods were provided in Rule 2A of the Service Tax (Determination of Value) Rules, 2006. Position under GST Under GST laws, the definition of Works Contract has been restricted to any work undertaken for an Immovable Property unlike the existing VAT and Service Tax provisions where works contracts for movable properties were also considered. The Works Contracts has been defined in Section 2(119) of the CGST Act, 2017 as works contract means a contract for bui

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clear demarcation of a works contract as a supply of service under GST. As per section 17(5) (c) of the CGST Act, 2017, input tax credit shall not be available in respect of the works contract services when supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contract service. Thus, ITC for works contract can be availed only by one who is in the same line of business and is using such services received for further supply of works contract service. For example a building developer may engage services of a subcontractor for certain portion of the whole work. The subcontractor will charge GST in the tax invoice raised on the main contractor. The main contractor will be entitled to take ITC on the tax invoice raised by his sub-contractor as his output is works contract service. However if the main contractor provides works contract service (other than for plant and machinery) to a company say in

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cution of works contract; (c) description, value and quantity (wherever applicable) of goods or services utilized in the execution of works contract; (d) the details of payment received in respect of each works contract; and (e) the names and addresses of suppliers from whom he received goods or services. Rate of GST The rate of GST for Works Contract service has been prescribed in serial number 3 of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 20/2017-Central Tax (Rate) dated 22.08.2017 & notification no.24/2017-Central Tax (Rate) dated 21.09.2017 and is as under: (i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2

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as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; (c) a civil structure or any other original works pertaining to the In-situ rehabilitation of existing slum dwellers using land as a resource through private participation under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers; (d) a civil structure or any other original works pertaining to the Beneficiary led individual house construction / enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (e) a pollution control or effluent treatment pl

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ntri Awas Yojana; (2) any housing scheme of a State Government; (e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages 6% CGST+ 6% SGST (vi) Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of – (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons

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transfer of land or undivided share of land, as the case may be Place of Supply in respect of Works Contract Works Contract under GST would necessarily involve immovable property. In view of the same the place of supply would be governed by Section 12(3) of the IGST Act, 2017, where both the supplier and recipient are located in India. The place of supply would be where the immovable property is located. In case the immovable property is located outside India, and the supplier as well as recipient both are located in India, the place of supply would be the location of recipient as per proviso to Section 12(3) of the IGST Act, 2017. As per Section 13(4) of the IGST Act, 2017, in cases where either the Supplier or the Recipient are located outside India, the place of supply shall be the place where the immovable property is located or intended to be located. Conclusion A works contract is treated as supply of services under GST. Under the previous indirect taxes dispensation, there were

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GST – GST Law and Procedure – 025 – Chapter Twenty Five Deemed Exports in GST Introduction Deemed Exports refers to supplies of goods manufactured in India (and not services) which are notified as deemed exports under Section 147 of the CGST/SGST Act, 2017. The supplies do not leave India. The payment for such supplies is received either in Indian rupees or in convertible foreign exchange. Deemed exports are not zero rated supplies by default, unlike the regular exports. Hence all supplies notified as supply for deemed export will be subject to levy of taxes i.e. such supplies can be made on payment of tax and cannot be supplied under a Bond/LUT. However, the refund of tax paid on the supply regarded as Deemed export is admissible to either the supplier or the recipient. The application for refund has to be filed by the supplier or recipient (subject to certain conditions) of deemed export supplies, as the case may be. Categories of supply of goods notified as Deemed Exports In exerci

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orisation means an authorisation issued by the Director General of Foreign Trade under Chapter 5 of the Foreign Trade Policy 2015-20 for import of capital goods for physical exports. 3. Export Oriented Unit means an Export Oriented Unit or Electronic Hardware Technology Park Unit or Software Technology Park Unit or Bio-Technology Park Unit approved in accordance with the provisions of Chapter 6 of the Foreign Trade Policy 2015-20. It may be noted that Notification no. 49/2017-Central tax dated 18.10.2017 also lays down the list of evidences which are required to be produced by the supplier of deemed export supplies for claiming refund. Procedure to be followed in case of Deemed Export supplies Rule 89 of the CGST Rules, 2017 as amended vide Notification No. 47/2017- Central Tax dated 18.10.2017 allows either the recipient or supplier of such supplies to claim refund of tax paid thereon. As mentioned earlier, certain supplies of goods have been notified as deemed export supplies vide No

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the jurisdictional GST officer in charge of such registered supplier; and c) its jurisdictional GST officer. iv. The endorsed tax invoice will be considered as proof of deemed export supplies by the registered person to EOU / EHTP / STP / BTP unit. v. The recipient EOU / EHTP / STP / BTP unit shall maintain records of such deemed export supplies in digital form, based upon data elements contained in Form-B (appended herewith). The software for maintenance of digital records shall incorporate the feature of audit trail. While the data elements contained in the Form-B are mandatory, the recipient units will be free to add or continue with any additional data fields, as per their commercial requirements. All recipient units are required to enter data accurately and immediately upon the goods being received in, utilized by or removed from the said unit. The digital records should be kept updated, accurate, complete and available at the said unit at all times for verification by the proper

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me of EOU/EHTP/STP/BTP unit and address) wish to procure the Goods namely(Tariff description, Quantity and value) , as allowed under Foreign Trade Policy and Handbook of Procedures 2015-2020, and approved by Development Commissioner from M/s (Name of supplier, address and Goods & Services Tax Identification Number(GSTIN)). Such supplies on receipt would be used in manufacturing of goods or rendering services by us. We would also abide by procedure set out in Circular no. dated . Signatures of the owner of EOU/EHTP/STP/BTP unit or His Authorised officer To: 1. The GST officer having Jurisdiction over the EOU/EHTP/STP/BTP unit. 2. The GST officer having Jurisdiction over the registered person intending to supply the goods. 3. The registered person intending to supply goods to EOU/EHTP/STP/BTP unit. FORM – B Form to be maintained by EOU/EHTP/STP/BTP unit for the receipt, use and removal of goods received under deemed export benefit under section 147 of CGST Act, 2017 read with Notif

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pplies on which the supplier has availed the benefit of notification No. 48/2017-Central Tax dated 18.10.2017. Further Rule 96(9) of the CGST Rules, 2017 as amended vide Notification no. 75/2017-Central Tax dated 29.12.2017 (w.e.f 23.10.2017) also provides that the recipient of deemed export supplies on which the supplier has availed the benefit of notification No. 48/2017-Central Tax dated 18.10.2017 cannot export on payment of integrated tax. Time Limit for filing refund claim For obtaining refund the recipient or supplier of deemed export supplies has to file an application in FORM GST RFD-01 through the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner before the expiry of two years from, the date on which the return relating to such deemed export supplies is to be furnished electronically. The application has to be accompanied by a statement containing the number and date of invoices along with such other evidences as may be notified in t

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GST – GST Law and Procedure – 024 – Chapter Twenty Four Zero Rating of Supplies in GST Introduction What is the need for Zero Rating? As per section 2(47) of the CGST Act, 2017, a supply is said to be exempt, when it attracts nil rate of duty or is specifically exempted by a notification or kept out of the purview of tax (i.e. a non-GST supply). But if a good or service is exempted from payment of tax, it cannot be said that it is zero rated. The reason is not hard to find. The inputs and input services which go into the making of the good or provision of service has already suffered tax and only the final product is exempted. Moreover, when the output is exempted, tax laws do not allow availment/utilisation of credit on the inputs and input services used for supply of the exempted output. Thus, in a true sense the entire supply is not zero rated. Though the output suffers no tax, the inputs and input services have suffered tax and since availment of tax credit on input side is not pe

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Special Economic Zone unit. As already seen, the concept of zero rating of supplies requires the supplies as well as the inputs or input services used in supplying the supplies to be free of GST. This is done by employing the following means: a) The taxes paid on the supplies which are zero rated are refunded; b) The credit of inputs/ input services is allowed; c) Wherever the supplies are exempted, or the supplies are made without payment of tax, the taxes paid on the inputs or input services i.e. the unutilised input tax credit is refunded. The provisions for the refund of unutilised input credit are contained in the explanation to Section 54 of the CGST Act, 2017, which defines refund as below: refund includes refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilised input tax credit as provided under sub-se

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rated supplies and exempted supplies is tabulated as below: Exempted Supplies Zero rated Supplies 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 of CGST Act or under section 6 of the IGST Act, and includes non-taxable supply zero-rated supply shall have the meaning assigned to it in section 16 No tax on the outward exempted supplies, however, the input supplies used for making exempt supplies to be taxed No tax on the outward supplies; Input supplies also to be tax free Credit of input tax needs to be reversed, if taken; No ITC on the exempted supplies Credit of input tax may be availed for making zero-rated supplies, even if such supply is an exempt supply ITC allowed on zero-rated supplies Value of exempt supplies, for apportionment of ITC, shall include supplies on which the recipient is liable to pay tax on reverse charge basis, transactions in securities, sale of land and, subject

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GST – GST Law and Procedure – 022 – Chapter Twenty Two Compensation cess in GST Introduction: Goods and Services Tax (Compensation to States) Act, 2017 was enacted to levy Compensation cess for providing compensation to the States for the loss of revenue arising on account of implementation of the goods and services tax with effect from the date from which the provisions of the Central Goods and Services Tax Act is brought into force (01/07/2017), for a period of five years or for such period as may be prescribed on the recommendations of the GST Council. The compensation cess on goods imported into India shall be levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975, at the point when duties o

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payment of the compensation cess on supply of goods or services. Valuation if Cess to be levied on value: In case the compensation cess is chargeable on any supply of goods or services or both with reference to their value, then for each such supply, the value has to be determined under section 15 of the Central Goods and Services Tax Act, 2017. Laws and Rules applicable: The provisions of the Central Goods and Services Tax Act, 2017 and the rules made thereunder, including those relating to assessment, input tax credit, non-levy, short-levy, interest, appeals, offences and penalties, shall apply in relation to the levy and collection of the cess on the intra-State supply of goods and services. Similarly, in case of inter-State supplies th

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GST – GST Law and Procedure – 017 – Chapter Seventeen Electronic Cash/Credit Ledgers and Liability Register in GST Introduction: On the common portal each registered taxpayer will have one electronic register called the Electronic liability register and two electronic ledgers namely Electronic Cash Ledger and Electronic Credit Ledger. These register and ledgers will reflect the amount of tax payable, the amount available to settle the tax liability online, and input credit balance. This is a handy tool provided in the GST system wherein the registered taxpayer can have information about his liabilities and credits at a single location which can be viewed from any place by simply logging into the common portal. Electronic liability register, electronic cash ledger and electronic credit ledger of taxpayer will be updated on generation of GSTR-3 by the taxpayer. A unique identification number shall be generated at the common portal for each debit or credit to the electronic cash or credi

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for composition and cancellation of registration will also be covered in this part. Such liabilities shall be populated in the liability register of the tax period in which the date of application or order falls, as the case may be. Part II will be for maintaining the complete description of the transactions of all liabilities accruing, other than return related liabilities. Such other liabilities may include the following: Liabilities due to reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc.; Refund of pre-deposit that can be claimed for a particular demand if appeal is allowed; Payment made against the show cause notice or any other payment made voluntarily; Reduction in amount of penalty (which would be automatically shown) based on payment made after show cause notice or within the time specified in the Act or the rules. The electronic liability register of the person shall indicate the following- the amount payable toward

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; amount payable towards interest, penalty, fee; Any other amount under the GST Act. Any amount of demand debited in the electronic liability register shall stand reduced to the extent of relief given by the appellate authority or Appellate Tribunal or court and the electronic liability register shall be credited accordingly. The amount of penalty imposed or liable to be imposed shall stand reduced partly or fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty specified in the show cause notice or demand order and the electronic liability register shall be credited accordingly. Electronic cash ledger: Every deposit made by a person by internet banking or by using credit or debit cards or National Electronic Fund Transfer (NEFT) or Real Time Gross Settlement (RTGS) or by over the counter deposit will be credited to the electronic cash ledger. The amount available in the electronic cash ledger may be used for making any payment towards tax, inte

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ugh authorised banks for deposits up to ₹ 10,000/- per challan per tax period, by cash, cheque or demand draft. When the payment is made by way of NEFT or RTGS mode from any bank, the mandate form shall be generated along with the challan on the common portal and the same shall be submitted to the bank from where the payment is to be made. The mandate form shall be valid for a period of fifteen days from the date of generation of challan. On successful credit of the amount to the concerned government account maintained in the authorised bank, a Challan Identification Number (CIN) shall be generated by the collecting bank and the same shall be indicated in the challan. On receipt of the CIN from the collecting bank, the said amount shall be credited to the electronic cash ledger of the person on whose behalf the deposit has been made and the common portal shall make available a receipt to this effect. In case the bank account is debited but CIN has not been generated or generated

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GST – GST Law and Procedure – 011 – Chapter Eleven Composition Levy Scheme in GST 1. Composition Levy Scheme under GST law. Composition levy scheme is a very simple, hassle free compliance scheme for small taxpayers. It is a voluntary and optional scheme. Benefits of composition scheme Easy compliance as no elaborate accounts and records to be maintained Simple Quarterly Return Quarterly payment of tax Provisions related to composition levy have been provided under section 10 of the Central GST Act, 2017 and Chapter 2 of the CGST Rules, 2017. Under this scheme, a registered taxable person, whose aggregate turnover does not exceed Rs. One crores (Rs. 75 lakh for special category States except J & K and Uttrakhand) in the financial year 2016-17 may opt for this scheme. A taxpayer registered under composition levy scheme has to pay an amount equal to certain fixed percentage of his annual turnover as tax to the government. This tax has to be paid on quarterly basis. Such taxpayer doe

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GST law. CBEC vide Order No. 01/2017-Central Tax dated 13th October, 2017 has clarified that a person supplying any exempt services including services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, shall not be ineligible for the composition scheme. In computing his aggregate turnover in order to determine his eligibility for composition scheme, value of supply of the exempt services including services by way of extending deposits, loans or advances shall not be taken into account. 3. Registration and intimation under the scheme. Registration under GST law is compulsory for opting for the Composition scheme. A person who is registered under existing laws and has obtained a provisional registration under GST has to file an electronic intimation in the FORM GST CMP-01 on the common portal (www. gstn.gov.in). He can file this intimation either before the appointed day (i.e. day on which GST came into force 01/0

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erson who wants to opt for composition levy has to file an electronic intimation in the FORM GST CMP-02 prior to the commencement of financial year for which the option to pay tax under composition levy is exercised and also has to a furnish a statement in FORM GST ITC-03 in accordance with the sub rule (4) of Rule 44 of CGST Rules, 2017, within 90 days from the commencement of the relevant financial year. A person having a single PAN and registered in more than one State under GST can opt for the scheme, provided he meets all the conditions of the scheme, only if all such registered persons opt for the Composition scheme. A registered person cannot choose to opt for the Composition scheme in one state and not in other states. Further, an intimation for withdrawal from the scheme; or denial of the scheme with respect to any one registered person under the same PAN will be applicable for all such registered persons. 4. Effective Date for composition levy Effective date for the taxpayers

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taxable persons who are not eligible for the scheme is as below: i. A casual taxable person i.e. a person who occasionally undertakes supplies in a State or Union Territory where he has no fixed place of business. ii. A non-resident Taxable person i.e. a person who occasionally undertakes supplies but has no fixed place of business or residence in India. iii. A supplier of services except a person engaged in supply of restaurant service. iv. A person engaged in providing inter-state supply of goods. v. A person engaged in supply of non-taxable goods i.e. goods which are not taxable under GST law vi. A person engaged in supply of goods through an Electronic Commerce Operator (ECO) who is required to collect Tax at source under section 52 of the CGST Act. vii. The goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his a

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para 6 of Schedule II of the CGST Act (supplier of restaurant Service) has to pay 5% (2.5% CGST and 2.5% SGST/UTGST) of turnover in a state or Union Territory, as the case may be. An eligible person engaged in any other supply has to pay 1% (0.5% CGST and 0.5% SGST/ UTGST) of turnover of taxable supplies of goods in a state or Union Territory, as the case may be. 7. Bill of Supply A taxable person opting for the scheme has to issue bill of supply as he is not eligible to issue taxable invoice under GST. He has to mention the words composition taxable person, not eligible to collect tax on supplies at the top of every bill of supply issued by him. 8. Conditions & Restrictions under the scheme A person opting for the scheme has to adhere to the following conditions Issue bill of supply in the prescribed manner Pay all taxes on purchases including taxes to be paid on reverse charge basis Don t claim input tax credit of purchases Mention the words composition taxable person on every no

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e day he ceases to satisfy any of the conditions and shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for withdrawal from the scheme. 10. Conditions which may render a person in-eligible for the scheme A person is in-eligible for the scheme, if he wrongly opts for the scheme. his turnover exceeds Rs. One crore (In the case of 9 North East and special category states, namely Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura and Himachal Pradesh, the limit of turnover is ₹ 75 Lakhs in the preceding financial year) he contravenes eligibility criteria or any of the conditions of the scheme 11. Withdrawal from the composition levy scheme and procedure thereafter. A registered person who intends to withdraw from the scheme has to file an intimation for withdrawal from the scheme in the FORM GST CMP-04, before the date of such withdrawal. A registered person who ceases to satisfy any provision of the sch

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e In the scenario, when the proper officer has reason to believe that the registered person has wrongly opted for the scheme or he has contravened the provisions of the scheme, then he will seek a reply by issuing a show cause notice to such person in the FORM GST CMP-05. This notice is to be replied within 15 days of receipt of the same. Thereafter within 30 days of receipt of reply, officer has to issue an order in FORM GST CMP-07, either accepting the reply or denying the option to pay tax under the scheme. Subsequently the registered person who has been denied the option to pay tax under the scheme has to forward a statement in FORM GST ITC-01 containing details of the stock of the inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is denied. The said statement has to be submitted on the common portal within 30 days from the date of denial order passed in the FORM GST CMP-07. The delinquent taxpayer will be liable to

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GST – GST Law and Procedure – 007 – Chapter Seven Concept of Aggregate Turnover in GST Turnover, in common parlance, is the total volume of a business. The term aggregate turnover has been defined in GST law as under: aggregate turnover means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess. The aggregate turnover is a crucial parameter for deciding the eligibility of a supplier to avail the benefit o

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art of the aggregate turnover of recipient of such supplies. However, the value of such supplies would continue to be part of the aggregate turnover of the supplier of such supplies. The second element of value which would not be included in the aggregate turnover is the element of central tax, state tax, union territory tax and integrated tax and compensation cess. The value of exported goods/services, exempted goods/services, inter-state supplies between distinct persons having same PAN would be added to aggregate turnover . Last but not the least, such turnover is to be calculated by taking together the value in respect of the activities carried out on all-India basis. The aggregate turnover is different from turnover in a State. The for

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GST – GST Law and Procedure – 006 – Chapter Six GST on advances received for future supplies Time of supply determines when the taxpayer is required to discharge tax on particular supply. Time of supply provisions are governed by Section 12 to 14 of the CGST Act, 2017. As per the said provisions, the time of supply is determined with reference to the time when the supplier receives payment with respect to the supply as well as a few other references like issue of invoice, receipt of goods etc. In general, the time of supply is earliest of issuance of invoice or receipt of payment. Therefore, in case of advance received for any supply, time of supply is fixed at the point when advance is received, irrespective of the fact whether the supply is made or not. Accordingly, GST needs to be paid with reference to the time at which advance is received, if any, and this requires compliances with a few procedures, documentation and reconciliation of taxes paid on the advances and supply made. A

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s of goods who have not opted for composition scheme, have been exempted from the burden of paying GST on Advances received. For such categories of taxpayers, time of supply would arise only at the time of issue of invoice and they need to discharge GST liability accordingly. But the supplier of services are required to pay GST at the time of receipt of advances. Many of the goods which were in the highest tax bracket of 28% have been brought down to the 5/12/18% bracket after the decision of the GST Council in its meeting held on 10.11.2017. Notification no. 41/2017-Central Tax (Rate) dated 14.11.2017 has also been issued giving effect to the revised rates. It may so happen that advances were given when the rate was 28% and the supplier has paid tax on it. Subsequently the rate has been reduced to say 18%. Now, assuming supply happened after the change in tax rate and the invoice for the same was also issued after the change in tax rate, the time of supply, according to section 14 of

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ash symbolized as – and / respectively, and any combination thereof, unique for a financial year; c) date of its issue; d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; e) description of goods or services; f) amount of advance taken; g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); h) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess); i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; j) whether the tax is payable on reverse charge basis; and k) signature or digital signature of the supplier or his authorised representative. What if the rate of tax or place of supply is not determinable at the time of receiving advance payment? The proviso to Rule 50 of the Rules ibid provides that where at the time of receipt of ad

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person issues a receipt voucher, but subsequently no supply is made and no tax invoice is issued in pursuance thereof, the said registered person may issue to the person who had made the payment, a refund voucher against such payment; The refund voucher shall be as per Rule 51 of the Rules ibid and shall contain following particulars: a) name, address and Goods and Services Tax Identification Number of the supplier; b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolized as – and / respectively, and any combination thereof, unique for a financial year; c) date of its issue; d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; e) number and date of receipt voucher issued in accordance with the provisions of rule 50; f) description of goods or services in respect of which refund is made; (g

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ted in earlier tax periods against invoices issued in the current tax period. The details of information relating to advances would be submitted in Table 11A only if the invoice has not been issued in the same tax period in which the advance was received. Whereas adjustments made in respect of advances received during the earlier tax period, but invoices issued in the current tax period would be reflected in Table 11B. It may be noted that dates for FORM GSTR-2 and FORM GSTR-3 have not been notified so far. GST on advance received by Composition dealer: A Composition dealer is governed by Section 10 of the Act ibid which states as under: 10. (1) 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 one crore rupees, may opt to pay, in lieu of the tax payable by him, an amount calculated at such rate as may be presc

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escribed rate is applied on the turnover in the state of the composition dealer. Turnover in a state has been defined in Section 2(112) of the Act ibid as turnover in State or turnover in Union territory means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory. In Table 6 of the GSTR-4, the return for composition taxpayer, the tax on outward supplies made shall be computed as net of advance and goods returned. Further, in Table 8, consolidated statement of Advances paid/Advance adjusted on account of receipt of supply need to be detailed. A combined reading of the above provisions would indicate that a compos

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GST – GST Law and Procedure – 002 – Chapter Two Cancellation of Registration in GST Introduction: The registration granted under GST can be cancelled for specified reasons. The cancellation can either be initiated by the department on their own motion or the registered person can apply for cancellation of their registration. In case of death of registered person, the legal heirs can apply for cancellation. In case the registration has been cancelled by the department there is a provision for revocation of the cancellation. On cancellation of the registration the person has to file a return which is called the final return. Reason for cancellation: The registration can be cancelled for the following reasons: a) a person registered under any of the existing laws, but who is not liable to be registered under the GST Act; a) the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise dis

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ow is not liable to be registered under the GST Act has to submit an application electronically by 31ST December 2017, in FORM GST REG-29 at the common portal for the cancellation of registration granted to him. The Superintendent of Central Tax shall, after conducting such enquiry as deemed fit, cancel the said registration. ii. The cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a cancellation of registration under Central Goods and Services Tax Act. iii. In the event, the Superintendent of Central Tax has reasons to believe that the registration of a person is liable to be cancelled, a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled; will be issued. iv. The reply to the show cause notice issued has to be furnished

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x in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock or capital goods or plant and machinery on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher. viii. In case of capital goods or plant and machinery, the taxable person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery, reduced by such percentage points as may be prescribed or the tax on the transaction value of such capital goods or plant and machinery under section 15, whichever is higher. ix. The cancellation of registration shall not affect the liability of the person to pay tax and other dues for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. Final Returns: When the registration of a registered person other than an Input Service Distributor or a non-resident ta

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. However, if the registration has been cancelled for failure to furnish returns, application for revocation shall be filed, only after such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns. iii. On examination of the application if the Proper Officer (Assistant or Deputy Commissioners of Central Tax) is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, then he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant. iv. However, if on examination of the application for revocation, if the Proper Officer (Assistant or Deputy Commissioners of Central Tax) is not satisfied then he will issue a notice in FORM GST REG-23 requiring th

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GST – Started By: – MUSKAN AGARWAL – Dated:- 23-1-2019 Last Replied Date:- 26-1-2019 – IF A CENTRAL SCHOOL IS SERVICE RECEIVER OF FINANCE SERVICE.SO CENTRAL SCHOOL IS EXEMPT FOR GST APPLICATION OR NOT – Reply By KASTURI SETHI – The Reply = Dear Querist, . Who is service provider ? I mean to say constitution of the service provider. – Reply By MUSKAN AGARWAL – The Reply = BUT ALL THE SCHOOLS HAVE NOT ANY GST REGISTRATION NUMBER SO WE HAVE NOT RAISE ANY GST BILL . – Reply By Mahadev R – The Reply = Question could be elaborated. Not very clear. – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = Your query is not clear. Who is the service provider? Don't see other schools whether they have registered or not.You have see your case whether y

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everse Charge Mechanism. These are under Forward Charge Mechanism. So Service Provider/supplier is required to get itself registered under GST Act and collect GST from the educational institution. School is not required to get itself registered. Rightly advised by Sh.Ganeshan Kalyani Ji. Relevant extract of notification no.12/17-CT(Rate) dated 28.6.17 as amended. 66 Heading 9992 Services provided – (a) by an educational institution to its students, faculty and staff; Nil Nil (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or housekeeping servi

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GST – Started By: – Srinivasa Varadan – Dated:- 23-1-2019 Last Replied Date:- 28-1-2019 – Pl. give the procedure for sales returns in the case of supply to SEZ units. – Reply By YAGAY andSUN – The Reply = 48. Procedure for Sale in Domestic Tariff Area – (1) Domestic Tariff Area buyer shall file Bill of Entry for home consumption giving therein complete description of the goods and/or service namely, make and model number and serial number and specification along with invoice and packing list with the Authorised Officers: Provided that the Bill of Entry for home consumption may also be filed by a Unit on the basis of authorization from a Domestic Tariff Area buyer. (2) Valuation of the goods and/or services cleared into Domestic Tariff Area

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GST – Started By: – RAJAGOPAL OBBAI – Dated:- 23-1-2019 Last Replied Date:- 26-1-2019 – Is GST applicable under RCM if fees is paid to a retired judge appeared arbitrary case – Reply By Mahadev R – The Reply = Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services to business entity would be liable. Please refer notification no.13/2017 – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = Please correct 'arbitrary case' as &#39

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Goods and Services Tax – GST – By: – Akshay Hiregange – Dated:- 23-1-2019 – Introduction: Since one and half year from date of implementation of GST, there are several confusions regarding rate of tax applicable on sale of motor vehicles. In this article I would like to throw some light on changes on GST implications on sale of old/used vehicles. In this article we would aim to cover: General Classification GST Rate changes (including abatement) Exemption from URD purchases Valuation Illustrations FAQs Upcoming/related GST updates General Classification of Motor Vehicle: HSN Description Specimen 8702 Motor vehicles for the transport of ten or more persons, including the driver Passenger Bus, Tempo travellers 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702 Diesel and Petrol Cars, Electric cars, Ambulance, Three wheeled motor vehicles 8704 Motor vehicles for the transport of goods [other than Refrigerated motor

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ealing in the buying and selling of motor vehicles. Although, it would also help reduce the impact for a registered person who is selling the motor vehicle being a fixed asset. Conditions for claiming such rates & exemptions: Where depreciation claimed under Income tax, margin shall be calculated as consideration received (-) depreciated value of goods as on date of supply. Here, it is important to note, that although Income Tax required depreciation to be calculated on the asset block, the rate is required to be applied for the specific motor vehicle, upto the date the supply. The credits under GST or erstwhile laws have not been claimed. (GST, VAT, ED, ST) Changes of GST Cess rate over a period of time In case of motor vehicles even the rate of GST compensation cess has undergone many changes from initial compensation cess notification no. 01/2017- Compensation cess (Rate) vide notification no. 05/2017 dated 11th September 2017 and 01/2018 dated 25th January 2018. Compensation Ce

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L 15% NIL All other rates in notification 01/2017 remain same – GENERAL 4 Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. 1% 1% NIL Petrol Vehicles with said parameters 5 Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. 3% 3% NIL Diesel Vehicles with said parameters Serial no. 52 in 01/2017 is substituted for below (only 8703): 6 For other than above vehicles engine capacity not exceeding 1500cc 15% 17% NIL Generally, Petrol vehicles between 1200 – 1500 cc 7 Vehicles exceeding 1500cc known as SUVs. Explanation of SUVs – Includes a motor vehicle of length exceeding 4000mm and having ground clearance of 170 mm. and above. 15% 22% NIL If declared as SUV, also need to check ground clearance 8 For other than above and not covered under serial no.4 vehicles engine capacity exceeding 1500cc. 15% 20% NIL Not an SUV

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r 87) could claim the abatement of 35% of value of taxable supplies and pay GST on only 65% of value of supply of such motor vehicle. Note: This notification would become redundant (for other than leasing entity), due to notification 8/2018 Central Tax (Rate) & 1/2018 Compensation Cess (Rate). Exemption notification for purchase of old and used cars: In terms of Notification no. 10/2017 – Central Tax (Rate) & 4/2017 Compensation cess (Rate) dated 01/07/2017, exempts intra state purchase of second-hand goods from an unregistered person (sec 9(4) of CGST Act) by a registered person, dealing in buying and selling of second-hand goods as per section 32(5) of CGST Act 2017. Comments: As per the above notification the exemption benefit can be availed by the dealer (who are into buying and selling of second-hand goods) when motor vehicle is purchased from the unregistered person, located in the same state. The notification would not be applicable in case of purchases from a registered

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ol car which is having engine capacity 1498cc and 3998mm on 02/07/2017 for a price of ₹ 4, 00,000 from an unregistered person who is also located in the same state. After minor changes/additions to the car, Pradeep sold the car for ₹ 6, 00,000. Sale value 6,00,000 Purchase value 4,00,000 Margin 2,00,000 Scenario 1: Sale of old and used car on or before 12/10/2017: In terms of Rule 32(5) of CGST Rules 2017, GST is to be paid on the Margin i.e. ₹ 2,00,000 + GST at the rate of 45% (i.e. 28% +17%) which amounts to ₹ 90,000 (Rs. 2,00,000*45%). Scenario 2: Sale of old and used car after 13/10/2017: In this scenario the assessee has an option to avail the benefit of notification no.37/2017 CT(R) & 38/2017 IT(R) provides an abatement of 35% of taxes, computation is as follows: Sl. no. Particulars Amount Taxable value 6,00,000 CGST (A*9.10%) 54,600 SGST (A*9.10%) 54,600 Cess (A*11.05%) 66,300 Total liability 1,75,500 (B) CGST – 9.10% = 14*65% (C) SGST – 9.10% = 14*65

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such scenario. SI.No. Particulars Amount A Margin 2,00,000 B CGST (A*9%) 18,000 C SGST (A*9%) 18,000 D Cess NIL Total tax liability 36,000 The liability has significantly reduced from ₹ 90,000 to ₹ 36,000 from the time when GST was implemented to January 2018. FAQ s related to supply of old and used cars: Whether GST liability on margin can be discharged inclusive basis i.e. margin inclusive of GST? No, in terms of Rule 32(5) of CGST Rules, GST needs to be charged on margin (i.e. sale price – purchase price). Whether services provided by the second-hand car dealer could be considered as intermediary service? In terms of Section 2(13) of IGST Act, Intermediary means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account. A second-hand car dealer who

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important to note Circulars issued by the department are not binding the assessee, but are binding on the department. Whether dealers can avail the ITC on old and used cars purchased from the registered tax payers? Generally, car dealers work based on margin earned on sale, therefore, they would opt for concessional tax rates and valuation as provided under notification no. 08/2018 CT(R) and similar notifications. If the dealers are not availing any exemption through the notifications, he would require to discharge GST on entire sale value at full tax rate, wherein he can avail the ITC on purchase of old and used car. Whether a car dealer can avail the concessional rate benefit for demo cars? The Demo car is used for the purpose of test drive and sold at a later date. It could be considered as used/old car . Therefore, the dealer can avail the rate benefits which are applicable for the supply of old and used cars, subject to conditions mentioned therein. Upcoming GST updates in Automob

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2019 (1) TMI 1179 – CESTAT CHENNAI – TMI – Reverse Charge Mechanism – commission received by the appellant from the appellant’s service recipients located outside India – place of provision rules – export of services in terms of 6A of the Service Tax Rules, 1994 – whether the provision of service which was exempted from service tax by virtue of being an export service could become taxable after 09.10.2014? – Held that:- It is not the case of the Revenue that the appellant arranges or facilitates other services as well, in addition to the above, to its ‘Principals’ nor is the case of the Revenue that the appellant had suppressed the provision of any other service. The Revenue has also nowhere disputed the above service rendered by the appellant, ie., procuring/obtaining orders for its Principals located outside the taxable territory, for which the commission is paid by its Principals as also the fact of that obtaining orders from the Indian customers is the main and the only service re

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ted:- 23-1-2019 – Shri P. Dinesha, Member (Judicial) Shri P.C. Anand, Consultant, for the Appellant Shri L. Nandakumar, AC (AR) for the Respondent ORDER A Show Cause Notice (SCN) dated 31.05.2017 was issued covering the periods October, 2014 to March, 2016 alleging interalia that the commission received by the appellant from the appellant s service recipients located outside India, was liable to service tax as per the amended Rule 2 (f) of the Places of Provisions of Services Rules, 2012 (POPS) w.e.f. 01.10.2014. After considering the explanation filed by the assessee, the adjudicating authority vide Order-in-Original No. 6/2018 dated 05.02.2018 confirmed the proposed demand and consequently appropriated the payments made towards the service tax and also interest. In the order, the adjudicating authority has negated the pleadings of the appellant that their services came under the purview of export of services in terms of 6A of the Service Tax Rules, 1994 (STR). Not having met with suc

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on to the facilitation of a service since, there is or in between. Right from the beginning, facilitating the provision of service by identifying the Indian customers and obtaining orders is the only and main service of the appellants. The extract of education guide published by CBEC made it further clear that a commission agent who buys and sells goods is not an intermediary. Rule 3 of the POPS makes it clear that the place of provision of service shall be the location of the service recipient whereas Rule 9 ibid prescribes the place of provision of specified services in the nature of intermediary services is that of the location of the service provider, etc. He also relied on the following case laws in support of his contentions:- 1. ABS India Ltd. Vs. CST, Bangalore 2009 (13) STR 65 (Tri.-Bang.) 2. AERO Products Vs. CST, Bangalore 2009 (15) STR 225 (Tri.-Bang.) 3. Godaddy India Web Services Pvt. Ltd. 2016 (46) STR 806 (AAR) 4. Universal Services India Pvt. Ltd. 2016 (42) STR 585 (AA

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as well, in addition to the above, to its Principals nor is the case of the Revenue that the appellant had suppressed the provision of any other service. The Revenue has also nowhere disputed the above service rendered by the appellant, ie., procuring/obtaining orders for its Principals located outside the taxable territory, for which the commission is paid by its Principals as also the fact of that obtaining orders from the Indian customers is the main and the only service rendered by the appellant. I find the above service is a taxable service but for the fact that it is an export of service and the same stood exempted for all the preceding years. This fact is also vouched by the granting of refund by the Revenue for an earlier period, vide OIO No. 93/2013-(R) dated 07.08.2013. 4.3 Rule 3 of POPS Rules which is relied on by the appellant, reads as under:- Place of provision generally:- The place of provision of a service shall be the location of the recipient of service: Provided tha

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Therefore, if the service of the appellant herein is held to be that of intermediary services, then Rule 9 will automatically apply. If not, Rule 3 will apply. Rule 2 (f) excludes the services of intermediary if the person whose main service is arranging or facilitating a provision of service, which also stands automatically excluded from the purview of Rule 9 and thus would fall under Rule 3. 5. The facts of the case as analysed elsewhere in this order, make it clear that obtaining/procuring order for its foreign Principals is the main service rendered by the appellant and consequently, rigors Rule 9 vis-à-vis Rule 2 (f) are not applicable. In view of the above, I am of the considered opinion that Rule 3 of POPS Rules would only apply and therefore the appellant cannot be fastened with tax liability. For the above reasons, demand as well as the impugned order are not sustainable and consequently, the same are set aside and the appeal stands allowed with consequential benefits

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2019 (1) TMI 1180 – CESTAT CHENNAI – TMI – Benefit of N/N. 17/2011-ST dated 01.03.2011 – services consumed within SEZ – denial of benefit on the ground that appellant did not furnish declaration in Form A-1 for claiming the benefit of exemption in terms of the Notification – whether the denial of substantial relief be made for non-compliance with a procedure? – Held that:- The issue of providing service and the service being consumed at SEZ is not in dispute and it is also undisputed that the service recipient viz. M/s. Perlos closed down its business and hence, Form A1 could never be obtained and hence non-furnishing of Form A1 is not deliberate, which was beyond the control of the appellant.
–
The Hon’ble Supreme Court in the case o

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an, CA for the Appellant Shri L. Nandakumar, AC (AR) for the Respondent ORDER Service tax was sought to be recovered by the Revenue vide the Show Cause Notice (SCN) dated 23.03.2017, alleging that the assessee claiming to be covered under Notification No. 17/2011-ST dated 01.03.2011 did not furnish declaration in Form A-1 for claiming the benefit of exemption in terms of the above Notification. Vide Order-in-Original dated 18.01.2018, the exemption was thus denied and the proposed demand in the SCN was confirmed and so also the demand upheld, in the Order-in-Appeal. Aggrieved, the assessee is in appeal before this forum. 2. When the matter was taken up for hearing today, Shri R. Viswanathan, CA appeared on behalf of the assessee and the Ld.

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pecial Economic Zone-SEZ, Kancheepuram; that M/s. Perlos had closed its business for which reason the appellant could not obtain Form A1; etc. 4.1 I find the issue of providing service and the service being consumed at SEZ is not in dispute and it is also undisputed that the service recipient viz. M/s. Perlos closed down its business and hence, Form A1 could never be obtained and hence non-furnishing of Form A1 is not deliberate, which was beyond the control of the appellant. The Hon ble Supreme Court in the case of Mangalore Chemicals & Fertilizers Ltd. Vs. DC – 1991 (8) TMI 83 (S.C) has clearly laid down that procedural infraction of notifications, circulars, etc. are condonable and would not coming in the way of extending substantial

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2019 (1) TMI 1426 – CESTAT NEW DELHI – TMI – CENVAT Credit – invoices were more than one year old – time limit for issuance of invoice – Held that:- The SCN has alleged that the cenvat credit has wrongly been taken by the appellant on the ground that invoices were more than one year old. Limitation of one year for availing credit from the date of invoice came into statute only in the year 2015. It was vide Notification No. 21/14 dated 01.09.2014 that the limitation period of six months was introduced into statute for the impugned periods. This observation is a definite ground to hold that SCN has been issued based on wrong facts. Since SCN is the foundation of the Revenue case, the adjudication cannot sustain where SCN is issued on wrong facts.
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Confirmation of demand only for want of the requisite documents – Held that:- The only relevant document for the purpose is the invoice. Apparently and admittedly, four of the impugned invoices are very much recorded in Annexure A of the

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e Department observed that the appellant had taken input credit of ₹ 4,53,909/- wrongly on the invoices which were more than one year old. Resultantly, the said cenvat credit was proposed to not to be allowed rather to be recovered from the appellant alongwith the interest and the appropriate penalty. The said demand was initially confirmed by Order-in-Original No. 26 dated 28.03.2018 and was reconfirmed by the order under challenge. 2. Ms. Priyanka Goel, Ld. Advocate for the appellant while submitting on behalf of appellant has mentioned that the concept of limitation for taking cenvat credit was introduced only vide Notification No. 21/14 dated 01.09.2014 vide which a period of six months was stipulated for taking credit to commence w.e.f. the date of the invoice. It is impressed upon that the invoices as are taken into consideration by the department while issuing the SCN are all prior the date of this Notification as is apparent from annexure A to SCN. Counsel has relied upon

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relevant documents/ evidence. Order is therefore sustainable and appeal deserves dismissal. 4. After hearing both the parties and perusing the record, I observe that the SCN has alleged that the cenvat credit has wrongly been taken by the appellant on the ground that invoices were more than one year old. Limitation of one year for availing credit from the date of invoice came into statute only in the year 2015. It was vide Notification No. 21/14 dated 01.09.2014 that the limitation period of six months was introduced into statute for the impugned periods. This observation is a definite ground to hold that SCN has been issued based on wrong facts. Since SCN is the foundation of the Revenue case, the adjudication cannot sustain where SCN is issued on wrong facts. 5. Now coming to the aspect that the adjudicating authority has confirmed the proposal of SCN only for want of the requisite documents, I observe that the only relevant document for the purpose is the invoice. Apparently and adm

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2019 (2) TMI 124 – MADRAS HIGH COURT – TMI – Jurisdiction to detain the goods – classification of goods in dispute – power of Assistant state tax officer to call upon the person in charge of the conveyance to produce the documents in question for verification – Held that:- there cannot be any doubt that the fourth respondent is the notified Proper Officer in this case. – Similar issue came up for consideration before the Hon'ble Kerala High Court in N.V.K. Mohammed Sulthan Rawther and Sons and Willson Vs. Union of India [2018 (11) TMI 1503 – KERALA HIGH COURT] – The Hon'ble Kerala High Court held that in such cases at best the inspecting authority can alert the assessing authority to initiate the proceedings “for assessment of any alleged sale, at which the petitioner will have all his opportunities to put forward his pleas on law and on fact – the squad officer can intercept the goods, detain them for the purpose of preparing the relevant papers for effective transmission to the juri

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grams. The petitioner's claim is that they purchase chick peas, dry them by heating them to a certain degree and the resultant product is known as Dried Chick Peas . According to the petitioner, this would have to be classified only under Chapter 0713 of HSN. The petitioner had transported the dried chick peas from Salem to Dindigul. The petitioner had not filed any E-Way bill in view of the exemption statutorily granted. While so, the consignment of the dried chick peas sent by the petitioner was intercepted by the fourth respondent on 21.12.2018. The fourth respondent seized the goods and also detained the vehicle in which the goods were being transported. The fourth respondent took the view that what was transported by the petitioner comes under the classification (fried or roasted grams) falling under Chapter 2106 of HSN. 2. In this view of the matter, he issued a detention notice and levied tax with equal penalty. The petitioner paid the said amount as demanded by the fourth r

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arry with him such documents and such devices as may be prescribed. (2) The details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed. (3) Where any conveyance referred to in sub-section (1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods. Section 129(1) of the Act reads as under : 129.(1)Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or

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without serving an order of detention or seizure on the person transporting the goods. 5. The stand of the fourth respondent is that he is entitled to call upon the person in charge of the conveyance to produce the documents in question for verification. In the present case, there is no dispute as to the goods that were actually transported. But then, according to the petitioner, they would qualify only as dried chick peas. But, according to the fourth respondent this would have to be classified as roasted grams. 6. The Commissioner of Commercial Taxes, Chennai has issued a notification bearing Rc.No.085/2016 Taxation A1, dated 12.07.2017 notifying the Deputy Commissioner, Assistant Commissioner, State Tax Officer, Deputy State Tax Officer as the Proper Officer to exercise the powers and perform the functions conferred on them under Tamil Nadu Goods and Services Tax Act, 2017 and the rules made thereunder and to exercise the powers under Section 129 of the Act in the matter of detentio

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full agreement with the aforesaid enunciation of law laid down by the Hon'ble Kerala High Court. Here, a bonafide dispute with regard to the classification has arisen between the transporter of goods and the squad officer. I am of the view that the squad officer can intercept the goods, detain them for the purpose of preparing the relevant papers for effective transmission to the jurisdictional assessing officer. It is not open to the squad officer to detain the goods beyond a reasonable period. The process can at best take a few hours. Of course, the person who is in-charge of transportation will have to necessarily cooperate with the squad officer for preparing the relevant papers. I hold that the final call will have to be taken only by the jurisdictional assessing officer. 9. The learned counsel appearing for the writ petitioner submitted that they would not press for refund of the amount that were already paid by them and that they would abide by the ultimate outcome of the pr

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