Author: admin_gst

GST – States – FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /02 – Dated:- 31-12-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /02 Dated: 31 December, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (revenue Branch), F. /no. Fin/REV-3/GST/1/08(Pt-1) D dated the 30th June 2017, namely:- In the said notification, – (A) in the opening paragraph, after the words, brackets and figures sub-section (1) of section 9 , the words, brackets and figures and sub-section (5) of section 15 , shall be inserted; (B) in Schedule I – 2.5%, (i) S. Nos. 23 and 24 and the entries relating thereto, shall be omitted; (ii) after S. No. 123 and the entries r

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

serted in the end, namely, Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S.No. 38 of the Table mentioned in notification in the notification F. No. FIN/REV-3/GST/1/08(Pt-1) N dated the 30th June, 2017, the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent of the gross consideration charged for all such supplies. The remaining thirty per cent of the gross consideration charged shall be deemed as value of the said taxable service ; (viii) S. No. 243A shall be re-numbered as S. No. 243B, and before S. No. 243B as so re-numbered, the following serial number and entries shall be inserted, namely: 243A 8714 20 Parts and accessories of carriage for disabled persons ; (C) in Schedule II – 6%, (i) after S. No. 101 and the entries relating thereto, the following serial numbers and the entries shall be inserted,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

umber and entries shall be inserted, namely:- 121A 4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber ; (ii) S. Nos. 142, 143, 144 and the entries relating thereto, shall be omitted; (iii) in S. No. 369A, for the entry in column (3), the entry Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) shall be substituted; (iv) after S. No. 376AA and the entries relating thereto, the following serial number and entries shall be inserted, namely: – 376AAA 8507 Lithium-ion accumulators (other than battery) including lithium-ion power bank ; (v) in S. No. 383A, in the entry in column (3), after the words television cameras , the comma and words ,digital cameras an

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /09 – Dated:- 31-12-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /09 Dated: 31 December, 2018 NOTIFICATION In exercise of the powers conferred by section 148 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Nagaland, Finance Department

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – CT/LEG-NT/12/17/29 – Dated:- 31-12-2018 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 31st December, 2018 NOTIFICATION- 25/2018 In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following further amendmen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – CT/LEG-NT/12/17/30 – Dated:- 31-12-2018 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 31st December, 2018 NOTIFICATION- 26/2018 In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following further amendmen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – CT/LEG-NT/12/17/31 – Dated:- 31-12-2018 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 31st December, 2018 NOTIFICATION- 27/2018 In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 201 7) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following further amendme

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /10 – Dated:- 31-12-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /10 Dated: 31 December, 2018 NOTIFICATION In exercise of the powers conferred by section 148 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Dep

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – CT/LEG/GST-NT/12/17/32 – Dated:- 31-12-2018 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 31st December, 2018 NOTIFICATION- 28/2018 In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in the notificat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /14 – Dated:- 31-12-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /14 Dated: 31 December, 2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council , and in supersession of the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV3/GST/l/08(Pt-l)/461, dated the 14th September, 2017, notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08(Pt-1)/55 dated th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to insert explanation in an item in notification No.FIN/REV-3/GST/1/08 (Pt-1) “N” dated the 30th June, 2017 – GST – States – FIN/REV-3/GST/1/08 /(Pt-1)(Vol 1)/08 – Dated:- 31-12-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/08 Dated: 31st December, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recomme

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend Notification No. FIN/REV-3/GST/l/08 (Pt-l) P dated the 30th June, 2017 – GST – States – FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/07 – Dated:- 31-12-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/07 Dated: 31st December, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/l/08 (Pt-l) "P" dated the 30th June, 2017, namely:- In the said notification, (i) in the T

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

erial numbers and entries shall be inserted, namely: – (1) (2) (3) (4) 12. Services provided by business facilitator (BF) to a banking company Business facilitator (BF) A banking company, located in the taxable territory 13. Services provided by an agent of business correspondent (BC) to business correspondent (BC). An agent of business correspondent (BC) A business correspondent, located in the taxable territory. 14. Security services (services provided by way of supply of security personnel) provided to a registered person: Provided that nothing contained in this entry shall apply to, – (i) (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agenci

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend Notification No. FIN/REV-3/GST/1/08 (Pt-1) “O” dated the 30th June, 2017 – GST – States – FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/06 – Dated:- 31-12-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/06 Dated: 31st December, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08 (Pt-1) O dated the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

mber 27 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 27A Heading 9971 Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY). Nil Nil ; (c) against serial number 34A, in the entry in column (3), after the letters and words PSUs from the , the words banking companies and shall be inserted; (d) against serial number 66, for the entry in column (2), the following entry shall be substituted namely: – Heading 9992 or Heading 9963 ; (e) serial number 67 and the entries relating thereto, shall be omitted; (f) after serial number 74 and the entries relating thereto, the following serial numbe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend Notification No. FIN/REV-3/GST/1/08 (Pt-1) “N” dated the 30th June, 2017 – GST – States – FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/05 – Dated:- 31-12-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/05 Dated: 31st December, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Gover

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ir transport service or charter operations, engaged by specified organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation] ; (B) in column (3), in item (vii), after the brackets and figures (iv), , the brackets and figures (iva), shall be inserted; (d) against serial number 15, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) (vi) Service of third party insurance of goods carriage 6 – (vii) Financial and related se

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

(ii), after the brackets, figures and word (i) above , the words and number and serial number 38 below shall be inserted; (h) against serial number 34,- (A) against item (ii) in column (3), for the entry in column (4), the entry 6 shall be substituted; (B) after item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: – (3) (4) (5) (iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. 9 – ; (C) in item (iiia), the words exhibition of cinematograph films, shall be omitted; (D) in column (3), in item (vi), after the brackets and figures (ii), , the brackets and figures (iia), shall be inserted; (

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/03 – Dated:- 31-12-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/03 Dated: 31st December, 2018 NOTIFICATION In exercise of the powers conferred by sub-sections (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08 (Pt-1) E dated the 30th June, 2017, namely:- In the said notification, in the Schedule, – (i) for S. No. 43A and the entries relating thereto, the following serial numbers and entr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 18/2018-GST – CT/GST-14/2017/183 – Dated:- 31-12-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN NOTIFICATION No. 18/2018-GST The 31st December, 2018 No. CT/GST-14/2017/183.- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017, the Commissioner, on the recommen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 19/2018-GST – CT/GST-14/2017/184 – Dated:- 31-12-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN NOTIFICATION No. 19/2018-GST The 31st December, 2018 No. CT/GST-14/2017/184- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017, the Commissioner, on the recommend

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 20/2018-GST – CT/GST-14/2017/185 – Dated:- 31-12-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN NOTIFICATION No. 20/2018-GST The 31st December, 2018 No. CT/GST-14/2017/185.- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017, the Commissioner, on the recommen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O. Ms. No. 157 – Dated:- 31-12-2018 – NOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 [G.O. Ms. No. 157, Commercial Taxes and Registration (B1), 31st December 2018, Margazhi 16, Vilambi, Thiruvalluvar Aandu-2049] No.II(2)/CTR/1099(e-1)/2018 WHEREAS, sub-section (4) of Section 16 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this Order referred to as the said Act) Provides that a registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under Section 39 f

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under Section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier; AND WHEREAS, the financial year 2017-18 was the first year of the implementation of the Goods and Services Tax in India and the taxpayers were still in the process of familiarising themselves with the new taxation system and due to lack of said familiarity- (i) the registered persons eligible to avail input tax credit could not claim the same in terms of provisions of Section 16 because of missing invoices or debit notes referred to in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

In sub-section (4) of Section 16 of the said Act, the following proviso shall be inserted, namely: – "Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under Section 39 for the month of September, 2018 till the due date of furnishing of the return under the said Section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier under sub-section (I) of Section 37 till the due date for furnishing the details under sub-section (1) of said Section for the month of March. 2019. 3. In sub-section (

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O. Ms. No. 158 – Dated:- 31-12-2018 – NOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 [G.O. Ms. No. 158, Commercial Taxes and Registration (B1), 31st December 2018, Margazhi 16, Vilambi, Thiruvalluvar Aandu-2049] No.II(2)/CTR/1099(e-2)/2018 WHEREAS, sub-section (1) of Section 44 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under Section 51 or Section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O. Ms. No. 159 – Dated:- 31-12-2018 – NOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 [G.O. Ms. No. 159, Commercial Taxes and Registration (B1), 31st December 2018, Margazhi 16, Vilambi, Thiruvalluvar Aandu-2049] No.II(2)/CTR/1099(e-3)/2018 WHEREAS, sub-section (4) of Section 52 of the Tamil Nadu Goods and Services Tax Act. 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, includin

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O. Ms. No. 165 – Dated:- 31-12-2018 – NOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 [G.O. Ms. No. 165, Commercial Taxes and Registration (B1), 31st December 2018, Margazhi 16, Vilambi, Thiruvalluvar Aandu-2049] No.II(2)/CTR/1099(e-4)/2018 In exercise of the powers conferred by Section 128 of the Tamil Nadu Goods and Services Tax Act. 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of the Council. and in supersession of the Commercial Taxes and Registration Department Notification published at page 1 in Part II-Section 2 of the Tamil

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

twenty-five rupees for every day during which such failure continues: Provided that where the total amount of state tax payable in 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Amendment in Notification No. 2319/CSTUK/GST-Vidhi Section/2017-18 dated the 08th August, 2017 and notification No. 3905/CSTUK/GST-Vidhi Section/2017-18 dated the 15th November, 2017 – GST – States – 7545/CSTUK/GST-Vidhi Section/2018-19/CT.68 – Dated:- 31-12-2018 – Government of Uttarakhand NOTIFICATION December 31, 2018 No. 7545/CSTUK/GST-Vidhi Section/2018-19/CT.68 – ln exercise of the powers conferred by section 168 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with su

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 7546/CSTUK/GST-Vidhi Section/2018-19/CT.69 – Dated:- 31-12-2018 – Government of Uttarakhand NOTIFICATION December 31, 2018 No. 7546/CSTUK/GST-Vidhi Section/2018-19/CT.69 – ln exercise of the powers conferred by section 168 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with sub-rule (5) of rule 61 of the Uttarakhand Goods and Services Tax Rules, 2017, I , the Commissioner, on the recommendations of the Council, hereby makes the following further amendments-

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 7547/CSTUK/GST-Vidhi Section/2018-19/CT.70 – Dated:- 31-12-2018 – Government of Uttarakhand NOTIFICATION December 31, 2018 No. 7547/CSTUK/GST-Vidhi Section/2018-19/CT.70 – ln exercise of the powers conferred by section 168 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with sub-rule (5) of rule 61 of the Uttarakhand Goods and Services Tax Rules, 2017, I , the Commissioner, on the recommendations of the Council, hereby makes the following further amendments

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – Order No. 2/2018-State Tax – Dated:- 31-12-2018 – GOVERNMENT OF ODISHA FINANCE DEPARTMENT Order The 31th December, 2018 ODISHA GOODS AND SERVICES TAX ( REMOVAL OF DIFFICULTIES) ORDER, 2018 Order No. 2/2018-State Tax WHEREAS, sub-section (4) of section 16 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this Order referred to as the said Act) provides that a registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoices or invoice relating to such debit note perta

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier; AND WHEREAS, the financial year 2017-18 was the first year of the implementation of the Goods and Services Tax in Odisha and the taxpayers were still in the process of familiarising themselves with the new taxation system and due to lack of said familiarity- (i) the registered persons eligible to avail input tax credit could not claim the same in terms of provisions of section 16 because of missing invoices or debit notes referred to sub-section (4) within the stipulated time; (ii) the registered persons could not rectify the error or omission in terms of provis

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ed person shall be entitled to take input tax credit after the due date of furnishing of the return under section 39 for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier under sub-section (1) of section 37 till the due date for furnishing the details under sub-section (1) of said section for the month of March, 2019.". 3. In sub-section (3) of section 37 of the said Act, after the existing proviso, the following proviso shall be inserted, namely: – "Provide

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – Order No. 3/2018-State Tax – Dated:- 31-12-2018 – GOVERNMENT OF ODISHA FINANCE DEPARTMENT Order The 31th December, 2018 ODISHA GOODS AND SERVICES TAX ( REMOVAL OF DIFFICULTIES) ORDER, 2018 Order No. 3/2018-State Tax WHEREAS, sub-section (1) of section 44 of the Odisha Goods and Services Tax Act, 2017 (Odisha act 7 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

HEREFORE, in exercise of the powers conferred by section 172 of the Odisha Goods and Services Tax Act, 2017, the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following Order, to remove the difficulties, namely:- 1. Short title – This Order may be called the Odisha Goods and Services Tax (Third Removal of Difficulties) Order, 2018. 2. In section 44 of the Central Goods and Services Tax Act, 2017, in the Explanation, for the figures, letters and word "31st March, 2019", the figures, letters and word "30th June, 2019"shall be substituted. [NO.40934-FIN-CT1-TAX-0043-2017] By Order of the Governor SAUMYAJIT ROUT

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =