Author: admin_gst

RCM applicability on Cotton Freight
Query (Issue) Started By: – Balakrishnan Ramalingam Dated:- 13-3-2019 Last Reply Date:- 30-8-2019 Goods and Services Tax – GST
Got 5 Replies
GST
My clients Spinning Mills are paying Lorry Freight payment for purchase of Cotton – Inter State. Please clarify whether RCM is applicable under GTA for the above Lorry Freight Payment?
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
You have to pay GST on freight under reverse charge if you procure cotton from agriculturist vide Sl. No. 4A of Notification No. 4/2017-Central tax (Rate) dated 28..6.2017 as amended.
Reply By Balakrishnan Ramalingam:
The Reply:
Sir,
I am refering about Freight on Cotton purchase (GTA) and not cotton per se. The a

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gal requirement as GTA but at the same time non-issuance of consignment note cannot be adopted as modus operandi.
(2) If any agricultural produce is subjected to process (by cultivator or producer) which alters the basic character of the same, that would fall out of definition of agriculture produce. For example : jaggery, Sugar etc.In this scenario and GST is applicable.
(3) if we treat cotton as agricultural produce, no GST is applicable under RCM. It is exempted vide serial No.21 of Notification No.12/17-CT(Rate) dated 28.6.17 as amended.
(4). In my view, raw cotton is agricultural produce and cotton is not agricultural produce inasmuch as Raw cotton is subjected to various processes before being converted into cotton through machine

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GST Liability in Maintenance Contracts: Goods Incidental to Services, Classifying as Composite Supply of Service.
Case-Laws
GST
Liability of GST – maintenance contracts – the supply of services/goods in the present case is naturally bundled, with the supply of goods being incidental to the supply of services and therefore such contract are to be considered as a composite supply of service where the principal supply is service.
TMI Updates – Highlights, quick notes, marquee, annotati

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Individual Granted Bail for Alleged GST Fraud Using Bogus Bills; Conditions Set to Ensure Legal Compliance.
Case-Laws
GST
Grant of regular bail – issue bogus Bills under GST – setting up of f

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TOP FAQS ABOUT THE PROPOSED GST RETURN SYSTEM
By: – Ramandeep Bhatia
Goods and Services Tax – GST
Dated:- 13-3-2019

1. What is the turnover limit for Quarterly filing of GST return?
Answer: Quarterly filing of GST return is available only if aggregate turnover during the preceding financial year up to ₹ 5.00 Cr. For newly registered taxpayers, turnover will be considered as zero and hence they will have the option to file monthly, Sahaj, Sugam or Quarterly (Normal) return.
2. Quarterly filing of return is optional or compulsory?
Answer: Quarterly filing of return is optional, not compulsory. The periodicity of filing return will be deemed to be monthly for all taxpayers unless quarterly filing of the return is opted for.
3. Can the periodicity of GST Return be changed in between the year?
Answer: Change in the periodicity of the return filing (from quarterly to monthly and vice versa) would be allowed only once at the time of filing the first return by a ta

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” which need not be declared in the said return.
6. What details will be allowed to be filed in quarterly return 'SUGAM' quarterly return?
Answer: Taxpayers opting to file quarterly return as 'SUGAM' shall be allowed to declare-
* Outward supply under B2C and B2B category and
* Inward supplies attracting reverse charge only.
* Such taxpayers cannot make supplies through e-commerce operators on which tax is required to be collected under section 52.
* Such taxpayers shall not take credit on missing invoices and shall not be allowed to make any other type of inward or outward supplies.
* Such taxpayers may make “Nil rated, exempted or Non-GST supplies” which need not be declared in said return.
7. What details will be allowed in monthly return or Quarterly (Normal) return?
Answer: Taxpayers opting to file monthly return or Quarterly (Normal) return shall be able to declare all types of outward supplies, inward supplies and take credit on missing invoices.
8. Can a Taxpay

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ains or the actual date of furnishing of relevant annual return whichever is earlier except that –
(i) the taxpayer filing the return on a monthly basis will not be able to upload the details of documents from 18th to 20th of the month following the tax period.
(ii) the taxpayer filing the return on a quarterly basis will not be able to upload the details of documents from 23rd to 25th of the month following the quarter.
10. When will the details of the document uploaded by the supplier be available to receipt in the new return system?
Answer: Supplier can upload the documents for any supply on real time basis. Facility for accepting such documents by the recipient shall be made available. Details of documents uploaded by the supplier will be shown to the concerned recipient also on near real time basis.
11. If the document can be uploaded by the supplier on real time, how the credit will be available to the receipt in the new return system?
Answer: Recipient will get credit d

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n on monthly or quarterly basis.
12. Do supplies attracting reverse charge will be reported by the suppliers in new return forms?
Answer: Supplies attracting reverse charge will be reported only by the recipient and not by the supplier in this annexure. Such supplies shall be reported GSTIN wise and amount of tax and taxable value will be net of debit / credit notes and advance paid (on which tax has already been paid at the time of payment of advance), if any.
13. Does HSN wise reporting of supplies is mandatory in new return forms?
Answer: All suppliers with annual aggregate turnover of more than ₹ 5 crore and that in relation to exports, imports and SEZ supplies will upload HSN level data. HSN code shall be reported at least at six digit level for goods and at least at six digit level for services.
Other taxpayers (turnover upto ₹ 5 crore) shall have an optional facility to report HSN code in the relevant table or leave it blank.
14. Do the new return system wil

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GST – e-Cash Ledger Vs GST Returns… Is Interest Payable due to non-filing of the GST Returns though the amount lying with e-Cash ledger?
By: – NarendraKumar Thotamsetty
Goods and Services Tax – GST
Dated:- 13-3-2019

If the GST Returns are due in Form GSTR-3B; Whether in such case the amount lying with Electronic Cash Ledger (e-Cash Ledger) is sufficient for the compliances of the payment of taxes under the GST Act is question? If not, whether interest is payable at the time of filing of returns in Form GSTR-3B is question?
Query – ABPL is a Private Company registered Under the GST Act didn't file its Nov 2018 GST Returns in Form GSTR-3B, but discharged tax in ₹ 5,00,000/- on 20th Dec 2018 against its liability of &#

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r the same has been clarified by the CBIC through its Circular No 07/07/2017 – GST dated 1st Sept 2017 in serial No 11.
Further one may look that the 31st GST council Meeting recommendations, where it was dealing only for a proposal of amendment of Sec 50 of the CGST Act in relation to interest on net payment of taxes after considering the input tax credit and the same has been clarified further that the interest would be leviable only on the amount payable through the electronic cash ledger. Further as on date that the above proposal is still due through an amendment of the respective acts.
Hence one may argue that the e-Cash ledger is akin to users Scheduled Bank account and the Govt can realize such money through prescribed procedure b

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to e-Cash Ledger. Whereas Explanation (a) to the section read with Rule 87(6) indicate that once CIN is generated and indicated on the online payment Challan, such deposit is credited to Government Account. Note that tax break-up is required to be filled in the Challan. Even Section 50(1) nowhere says that interest will be reckoned upto the date of filing GSTR3B (which is substituted for GSTR-3 in cases where filing dates for GSTR-1 and so-called GSTR-2 were postponed). Moreover, Notifications 35/2017-CT and 56/2017-CT merely say that those filing GSTR-3B, shall debit e-Cash/ Credit Ledger. These do not clearly say that GSTR-3B is the only mode of debiting such ledgers and the Act no where says that such return shall be construed as tax-pa

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In Re : Shiva Writing Company Pvt. Ltd.
GST
2019 (3) TMI 705 – AUTHORITY FOR ADVANCE RULING – WEST BENGAL – 2019 (23) G. S. T. L. 435 (A. A. R. – GST), [2019] 67 G S.T.R. 61 (AAR)
AUTHORITY FOR ADVANCE RULING – WEST BENGAL – AAR
Dated:- 13-3-2019
Case No. 01 of 2019 Order No. 44/WBAAR/2018-19
GST
Shri Sydney D'Silva, Joint Commissioner, CGST & CX and Shri Parthasarathi Dey, Senior Joint Commissioner, SGST
Applicant's representative heard : Shri Akshat Agarwal, Authorized Representative
Preamble
A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called 'the GST Act'), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further

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tion 97(2) (a) & (b) of the GST Act empower this Authority to pronounce a ruling on the classification of any goods or on the applicability of a notification issued under the GST Act. Classification refers to determination of the nature and character of the goods being supplied. The purpose of the exercise is to ascertain the applicability of any entry of the notifications issued under the GST Act, specifying the rate of tax or exemption from payment of tax [Rate of tax on supply of goods is specified under Notification No. 1/2017-CT (Rate) dated 28/06/2017 of the Centre and Notification No. 1125-FT dated 28/06/2017 of the State, as amended from time to time, and hereinafter collectively called the Rate Notification]. Explanation to the Rate Notification clearly mentions that Tariff item, sub-heading, heading and Chapter in the Rate Notification refer to those specified in the First Schedule to the Customs Tariff Act, 1975 (hereinafter called the Tariff Act). For the purpose of interpr

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and “Nibs”. It appears that the Applicant is using the words “Tip” and “Nib” interchangeably, and to clear the confusion the Authority then asked the Applicant to submit samples of the products on which the Ruling has been sought for. Samples were submitted during Final Hearing.
3. Submissions of the Revenue
3.1. The “Ball Point Pens” are classified under Sub-heading no. 960810 of GST Tariff, attracting CGST @6% and SGST @ 6%, while “Refills for ball point pens, comprising the ball point and ink-reservoir” are classified under Sub-heading no. 960860 of GST Tariff attracting CGST @ 9% and SGST @ 9%. Tips and balls are the parts of refill, and since there is no specific subheading allotted to these parts these may be classified under residuary sub-heading as 'others' in 960899 specifically under Tariff item Sub-heading no. 96089990 of GST Tariff, which attracts GST at a rate of 18% (CGST 9% and SGST 9%).
4. Observation & Findings of the Authority
4.1. A “Nib” is the part of a quill,

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t be used to write upsidedown.
4.3. Standard components of a ballpoint “Tip” include the freely rotating ball itself (distributing the ink on the writing surface), a socket holding the ball in place, small ink channels that provide ink to the ball through the socket, and a self-contained ink reservoir supplying ink to the ball. 4.4. So it is evident, that though often used interchangeably by the Applicant, the two words (nib and tip) refer to two different genres and styles of pen in which they are used, with distinctly different ways of channelling the ink.
4.5. As is clear from the discussion above, “Nibs” and “Tips” of pens are completely two different products with distinguishable anatomy catering to different kinds of ink and hence, use. While the split down the centre is the essential and salient feature of a “Nib”, the ball at the end of the refill is the essential and salient feature of a “Tip”. The two terms cannot be used synonymously and/or as substitutes of each other.
4

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n article or group of articles is preceded by “” or “-“, the said article or group of articles shall be taken to be a sub classification of the immediately preceding description of the article or group of articles which has “-” or “”.”
4.8. In other words, descriptions under “-” (single dash) are first to be considered for sub-classification  under a Heading first, before proceeding to further classify under “” (double dash). Articles whose description are preceded by a “” (triple dash) or “-” (quadruple dash) are sub classifications of the immediately preceding single dash or double dash, as the case may be.
4.9. Chapter Heading 9608 includes “Ball point pens; felt tipped and other porous tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609”.
4.10. Chapter Heading 9609

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ns and other pens (960830) or Propelling or sliding pencils(960840) or Sets of articles from two or more of the foregoing sub-headings (960850) or Refills for ball point pens, comprising the ball point and ink-reservoir (960860).
4.13. Hence, it has to be classified under “-Other”, which includes:
9608 91: Pen nibs and nib points
9608 99: Other
4.14. Since, nibs and nib points are not similar to tips and the Applicant is in the business of manufacturing “ball-point pens” and not “fountain pens”, the classification of “tips and balls for pen” should fall under 9609 99: Other, which includes
9608 99 10: Pen holders, pencil holders and similar holders
9608 99 90: Others
4.15. Since, “tips and balls of pens” are definitively not considered as part of “Pen holders, pencil holders and similar holders” they are to be classified under 9608 99 90: Others, under HSN 9608 and are to be taxed accordingly.
4.16. In the Rate Notification ball point pens, classified under HSN 9608, are inc

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Compliance of rule 46(n) of the DGST Rules, 2017 while issuing invoices in case of inter-State supply
05/2019 Dated:- 13-3-2019 Delhi SGST
GST – States
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
POLICY (GST) Branch
VYAPAR BHAVAN: I.P. ESTATE: NEW DELHI-02
F.No. 3(250)/Policy-GST/2019/1189-95
Dated: 13/3/2019
Circular No. 05/2019-GST
(Ref: Central Circular No. 90/9/2019-GST)
Subject: Compliance of rule 46(n) of the DGST Rules, 2017 while issuing invoices in case of inter-State supply-Reg.
A registered person supplying taxable goods or services or both is required to issue a tax invoice as per the provisions contained in section 31 of the Delhi Goods and Service Tax Act, 2017 (DGST Rules

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the following instructions.
3. After introduction of GST which is a destination based consumption tax, it is essential to ensure that the tax paid by a registered person accrues to the State in which the consumption of goods or services or both takes place. In case of inter-State supply of goods or services or both, this is ensured by capturing the details of the place of supply along with the name of the State in the tax invoice.
4. It is therefore, instructed that all registered persons making supply of goods or services or both in the course of inter-State trade or commerce shall specify the place of supply along with the name of the State in the tax invoice. The provisions of sections 10 and 12 of the Integrated Goods or Service Tax

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Mentioning details of inter-State supplies made to unregistered person in Table 3.2 of FORM GSTR-B and Table 7B of FORM GSTR-1
04/2019 Dated:- 13-3-2019 Delhi SGST
GST – States
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE A ND TAXES
POLICY (GST) Branch
VYAPAR BHAVAN: I.P. ESTATE: NEW DELHI-02
F.No. 3(250)/Policy GST/2019/1182-88
Dated: 13/03/2019
Circular No. 04/2019-GST
(Ref: Central Circular No. 89/08/2019-GST)
Subject: Mentioning details of inter-State supplies made to unregistered person in Table 3.2 of FORM GSTR-B and Table 7B of FORM GSTR-1-Reg.
A registered supplier is required to mention the details of inter-State supplies made to unregistered persons, composition taxable person and UIN hol

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ort), hereby issues the following instructions.
3. It is pertinent to mention that apportionment of IGST collected on inter-State supplies made to unregistered person in the State where such supply takes place is based on the information reported in Table 3.2 of FORM GSTR-3B by the registered person. As such, non-mentioning of the said information results in-
(i) non-apportionment of the due amount of IGST to the State where such supply takes place; and
(ii) a mis-match in the quantum of goods or services or both actually supplied in a State and the amount of integrated tax appointed between the Centre and that State, and consequent non-compliance of sub-section (2) of section 17 of the Integrated Goods and Service Tax Act, 2017.
4. Acc

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Central Government notifies the creation of the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi
01/2019 – S.O. 1359(E) Dated:- 13-3-2019 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. S.O. 1(E) dated 29-12-2023
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION NO. 1/2019
New Delhi, the 13th March , 2019
S.O. 1359(E).-In exercise of the powers conferred by the section 109 of the Central Goods and Services Tax Act,

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Cancellation of GST Registration
By: – Sanjeev Singhal
Goods and Services Tax – GST
Dated:- 12-3-2019

Cancellation of Registration is more important than registration of GST. Reason is simple that all are doing registrations of GST and process is simple but on the other way Cancellation is more complicated because only few have come across this situation and not aware of the steps and form to be filed for cancellation.
** ₹ 20 Lacs or ₹ 40 Lacs .
*** in case of Voluntary Registration made under GST, can be made only after one year of the date of registration.
From the above chart it is clear that cancellation can be initiated by Tax Payer → Tax Officer → Legal heir in case of Death of Taxpayer.
Reason for cancellation:
The registration can be cancelled for the following reasons:
* A person registered under any of the existing laws, but who is not liable to be registered under the GST Act;
The business has been discontinued, transferred fu

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ession of facts.
Procedure for cancellation:
i. 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.
ii. 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.
iii. The reply to the show cause notice issued has to be furnished by the registered person in FORM REG-18 within a period of seven working days.
iv. In case the reply to the show cause notice is found to be satisfactory, the Superintendent of Central Tax will drop the proceedings and pass an order in FORM GST REG -20.
v. However, when the pe

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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.
viii. 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 taxable person or a person paying tax under the composition scheme or TDS/TCS; has been cancelled, the person has to file a final return within three months of the date of cancellation or date of order of cancellation, whichever is later, electronically in FORM GSTR-10 throu

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terest, 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 the applicant to show cause as to why the application submitted for revocation should not be rejected and the applicant has to furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24.
v. Upon receipt of the

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GST Clarification: Some IIM Programs Exempt, Others Taxed Based on Curriculum or Executive Development Classification.
Circulars
GST – States
Applicability of GST on various programmes conduc

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GST Exemption Updates for ADB and IFC: Clarifying Conditions and Compliance for Businesses Engaging with International Entities.
Circulars
GST – States
Applicability of GST on Asian Developme

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GST Clarification on Food and Beverage Services by Educational Institutions to Ensure Uniformity in Tax Obligations.
Circulars
GST – States
Clarification on GST rate applicable on supply of f

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GST Applies to Services by Business Facilitators and Correspondents for Banks: Compliance and Tax Collection Clarified.
Circulars
GST – States
GST on Services of Business Facilitator (BF) or

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Chief Commissioner Seeks Treasury Instructions for Efficient GST Refund Process and Timely Disbursement of Sanctioned Amounts.
Circulars
GST – States
Goods and Services Tax, 2017 – Claims of

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Section 129 of GST Law Prioritizes Penalties for Goods Detention and Transporter Seizure Over General Penalty Provisions.
Case-Laws
GST
Detention – seizure – penalty – applicability of 129 – action can be taken not only against the goods, but also against the transporter. The non-obstante clause in Section 129 indicate that neither Section 126, nor the general provision of penalty under Section 125, or Section 122 would apply in cases where Section 129 is attracted.
TMI Updates – Hi

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Supply Activities Like Accounting and Payroll Assistance Qualify as Zero Rated Supply, Not Intermediary Services Under GST.
Case-Laws
GST
Classification of supply – Accounting, Sales Invoicing, Purchase Invoicing, Cash receipt posting, Bank Payment entries, other receipt entries, Credit Control work, Support Assignment work; Payroll assistance, storing and scanning of data to the data storage disk and any other work – Cannot be held as Intermediary services – Benefit of Zero Rated Suppl

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GST Ruling Rejected: Applicant Failed to Pay Taxes Under Reverse Charge; Application Deemed Non-Maintainable.
Case-Laws
GST
Maintainability of advance ruling application – applicant is recipi

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Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017
Order No. 02/2019 Dated:- 12-3-2019 CGST – Circulars / Ordes
GST
CBEC-20/16/15/2018-GST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, dated 12th March, 2019
Order No. 2/2019-GST
In exercise of the powers conferred by sub-section (1) of section (5) of the Central Goods and Services Tax Act, 2017 (12 of 2017), hereinafter referred to as the “said Act”, read with notification No. 02/2017 – Central Tax dated 19.06.2017, the Central Board of Indirect Taxes and Customs hereby assigns the case specified at Column (2) of the Table below to

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RCM Credit_ Freight charges used in Civil work and Plant & Machinery
Query (Issue) Started By: – Prem Choudhary Dated:- 11-3-2019 Last Reply Date:- 12-3-2019 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Expert
Our Company are manufacturing Cement and having big infrastructure of Factory and Employee residential Colony. My query is related to GST amount paid under RCM on fright charges for transporting of Sand and stone chips etc are eligible for input tax credit in following Scenario:-
1. If the freight Charges is paid for transporting materials which are used in Civil work in factory premises ?
2. If the freight Charges is paid for transporting materials which are used in SILO (Stocking of Cement ) in factory premise

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Showcause Notice for Perishable Goods Detained Without Section 129 Compliance; Interim Relief Granted Under CGST Act Section 130.
Case-Laws
GST
Detention of goods in transit – perishable good

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Input Tax Credit Not Available for Voluntary Gold Coin Gifts Without Contractual Obligations; No GST Paid on Disposal.
Case-Laws
GST
Input tax credit – gift or not – gold coins are not given

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CCTV City Surveillance Setup Classified as Works Contract, Not Original Works; Subject to 18% GST Rate.
Case-Laws
GST
Scope of the term 'Original Works' – setting up of a comprehensive CCTV b

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CCTV Surveillance System Setup for State Government Deemed Taxable Service Under SGST/CGST Act Provisions.
Case-Laws
GST
Levy of tax – SGST/CGST Act – setting up of a comprehensive CCTV based

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Separate Registration Required for Entities Distributing ITC on Common Inputs as Input Service Distributors (ISD.
Case-Laws
GST
Requirement for Registration as Input Service Distributor (ISD)

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