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2018 (12) TMI 348 – ALLAHABAD HIGH COURT – TMI – Seizure of goods with vehicle – seizure on the ground that E-Way Bill had expired – Held that:- The goods had reached at the destination in time but on account of no entry, the vehicle could not enter into the city. In the meantime, the detention order was passed – the seized goods and the vehicles be released forthwith on furnishing security in the form of bank guarantee of the amount equivalent to that as prescribed under section 129(1) of the U.P. GST Act. – Writ Tax No. – 1530 of 2018 Dated:- 3-12-2018 – Pankaj Mithal And Pankaj Bhatia JJ. For the Petitioner : Shubham Agrawal For the Respondent : C.S.C. ORDER Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri C.B. Tri

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2018 (12) TMI 387 – MADHYA PRADESH HIGH COURT – TMI – Service provided by way of technical testing or analysis of new developed drugs – exemption from payment of service tax – Held that:- This Court after taking into account the material available on record, is of the opinion that the present appeal certainly deserves to be admitted on the substantial questions of law – it is directed that the respondent shall not take any coercive action against the petitioner. – CEA 87/2018 Dated:- 3-12-2018 – S.C. SHARMA AND VIRENDER SINGH JJ. Shri Sumit Nema, learned Senior counsel with Shri Gagan Tiwari, learned counsel for the appellant. Shri Amol Shrivastava, learned counsel on behalf of Central Goods and Service Tax Excise and Customs. 1. The appe

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d to conduct drug trial and the agreement is on record. 3. Learned senior counsel has also drawn the attention of this Court towards the order passed by Director General of Health Services dated 27.02.2014 appointing Dr. Sunil Jain as an Investigator and his contention is that the learned Commissioner of Central Excise and Customs after taking into account the notification has arrived at a conclusion that no service tax can be imposed upon the petitioner organization. He has stated that thereafter department went an appeal and the Appellate Tribunal has reversed the findings arrived at by the learned Commissioner. He has stated that the present appellant has been singled out and no action has been taken in respect of 21 others investigators

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ake action against other persons also. He has stated that the petitioner is only an investigator and the question of grant of benefit of the notifications referred by the learned Senior Counsel does not arise. 4. This Court after taking into account the material available on record, is of the opinion that the present appeal certainly deserves to be admitted on the following substantial questions of law:- (ii) Whether the CESTAT was correct in fact and in law in arriving at the finding that the Appellant is only a trial site and principal investigator and not Clinical Research Organization without consideration of Agreement entered into between the Sponsors of Clinical Trial and the Appellant? (iv) Whether the CESTAT was correct in arriving

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2018 (12) TMI 536 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – TMI – Levy of GST – Construction services – relevant date of completion of construction of the property – supply of services – GST on any amount received as consideration towards sale of completed offices, after the date of completion, where part of the consideration was received prior to the date of completion – GST on the consideration received as consideration towards the sale of completed offices, where the entire consideration is received after the date of completion of construction.
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Relevant date of completion of construction of the property – Held that:- Entry No.5 of Schedule II of CGST Act 2017, which stipulates that any construction of a complex or building or a civil structure or a part thereof would be treated as a supply of service and the constructions where the entire consideration has been received after the issuance of completion certificate, where required, by the competent authority or after its fi

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of completion of the property and if the entire amount Of consideration has been received after such date of completion, then that would not be treated as a taxable service, If any part of the consideration is received before such date, then the transaction would be treated as a supply of service as per clause 5 of schedule II to the GST Act and attracts the levy of GST.
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What constitutes “first occupation”? – Held that:- The word “first occupation” is not defined anywhere in the Act. The Bengaluru Mahanagara Palike Building Bye-Laws 2003, under clause 5.7, stipulates that nobody can occupy the building or portion of the building until the Occupancy Certificate is obtained from the competent authority – the relevant date, in the instant case, would be the date of occupancy certificate or the first occupancy, which can only be after the date of occupancy certificate, whichever is earlier.
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In the instant case the competent authority i.e. B.B.M.P., Bengaluru issues the completi

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ND DR. RAVI PRASAD M.P. MEMBER Represented by: Sri Jayesh Zaverchand Shah, Partner ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017 1. M/s. Bindu Ventures, (called as the Applicant hereinafter), No.2, Bindu Galaxy, 1st Main, West of Chord Road, Rajajinagar Industrial Estate, Bengaluru – 560044, having GSTIN number 29AAPFB6663D1Z5, has filed an application for Advance Ruling under Section 97 of CGST Act,2017, KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of ₹ 5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a Partnership firm and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question: (a) Which date should be considered as the date of completion of the property – the date of receipt of necessary

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n rent. b. The applicant states that they had undertaken one such project by the name Bindu Galaxy which is a commercial complex situated at No.2, 1st Main, Industrial Town, West of Chord Road, Rajajinagar, Bengaluru 560044 and they had started the construction on this project in the month of February 2016 on land owned by them. The construction of the commercial complex Bindu Galaxy was completed in all aspects by the end of the month of November 2017. c. The applicant states that he entered into agreement to sell with the prospective buyers and receive advances towards booking of commercial offices. He also states that they have discharged VAT and service tax on advances received on or before 30.06.2017 and GST on advances received on or after 01.07.2017. He states that they are paying GST at the rate of 18% with 1/3rd of the amount being appropriated towards sale of land (Which is not liable to GST). d. The applicant states that subsequently, on receipt of the entire consideration f

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the construction of the building was complete in all respects by 01.12.2017. 4. The applicant has filed a statement containing his interpretation of facts and law in respect of the aforesaid questions and the same is as under: 4.1 Schedule II of the Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017 in entry 5 states as under: 5. Supply of services The following shall be treated as supply of services, namely:- (a) renting of immovable property; (b) 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. Explanation.-For the purposes of this clause- (1) the expression "competent authority" means the Government or any authority authorised to issue completion c

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the amount of consideration, towards the sale of immovable property, is received prior to issuance of completion certificate, then, the entire amount, including the amount of consideration received after the issuance of complete certificate, shall be liable to GST. 4.4 The completion certificate may be obtained from the Government or any other prescribed governmental authority. However, in case where there is no requirement to obtain such certificate from the local government, then the same may be obtained from a. An architect registered with the Council of Architecture constituted under the Architects Act, 1972; or b. A Chartered Engineer registered with the Institute of Engineers (India); or c. A licensed surveyor of the respective local body of the city or town or village or development or planning authority. 4.5 Therefore, the applicant contends that in his opinion, the date mentioned on the completion certificate received from the Chartered Engineer shall be taken as the date of

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e applicant encloses a copy of the certificate obtained from Chartered Engineer certifying that the building is completed in all respects including all essential amenities such as BESCOM Power Connection, BWSSB Water Supply, Sanitation Connection by 1st of December 2017 and is ready for occupation . Thus, the Bangalore Mahanagara Palike Building Byelaws, 2003 provides a clear distinction between a completion certificate and an occupancy certificate and that it cannot be deemed to be a completion certificate as contemplated under the GST Law. 5.1 The applicant states that the GST Law also defines the word competent authority: as an explanation to clause 5 in Schedule II and the same is as under: Explanation.-For the purposes of this clause- (1) the expression "competent authority" means the Government or any authority authorised to issue completion certificate under any law for the time being in force and in case of non-requirement of such certificate from such authority, from

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ion is received after the first occupancy. Hence, it would be of utmost importance to understand the meaning of the phrase first occupation used in the provision. While the GST Law at present does not provide the meaning of this phrase, supportmay be drawn from its ordinary meaning: Meaning of the word first , as per Cambridge English Dictionary, Merriam-Webster Dictionary & Oxford English Dictionary respectively is as under: Coming before all others in time or order (a person or thing) coming before all others in order, time, amount, quality, or importance. Preceding all others in time, order, or importance. Meaning of the word occupation as per Cambridge English Dictionary, Merriam-Webster Dictionary & Oxford English Dictionary respectively is as under: The action of living in or using a building or other place An occasion when someone moves into and starts using a building The act or process of taking possession of a place or area. The applicant states, read together, the ph

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deeds for purchase of respective property. They also furnishes a copy of Electricity Bill of the complex dated 01.12.2017, for the period 04.08.2017 to 30.11.2017, wherein the reading of the sub-meters installed for each is worked out, in support of their claim towards evidence of occupation of the building during the aforesaid period. The applicant requests to accede to their submissions. PERSONAL HEARING:/PROCEEDINGS HELD ON 03.04.2018. 6. Sri. Jayesh Z Shah, Partner, M/s. Bindu Ventures appeared on behalf of the applicant before the Authority for Advance Ruling on 21.03.2018 and submitted that the Applicant is into the business of construction of commercial complexes; they started construction of Bindu Galaxy in February 2016 & all necessary approvals are received in November 2017; no occupancy certificate is obtained but the office space is occupied; completion certificate from Chartered Engineer is obtained , Service Tax & GST has been paid on the advances received since

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ere the entire consideration has been received after the issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier, are exempt. 7.4 The stress here is on the words entire consideration ; after the issuance of completion certificate by the competent authority, where required and first occupation The competent authority is defined in clause (29) of section 2 of the Central Goods and Service Tax Act, 2017 and the same reads as under: (29) competent authority means such authority as may be notified by the Government; Clause (80) of section 2 of the Central Goods and Services Tax Act provides for the meaning of the words notified and the same reads as under: (80) notification means a notification published in the Official Gazette and the expressions notify and notified shall be construed accordingly; In the instant case, therefore, the crucial aspect which decides the tax liability is the date of completion certificate

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inspection of the building (including whether the owner had obtained commencement certificate as per section 300 of the Karnataka Municipal Corporations Act, 1976 and compliance regarding production of all required documents including clearance from the Fire Service Department in the case of high rise buildings at the time of submitting application) and intimate the applicant within thirty days of receipt of the intimation whether the application for occupancy certificate is accepted or rejected. In case, the application is accepted, the occupancy certificate shall be issued in the form given in Schedule IX provided the building is in accordance with the sanctioned plan. (b) Physical inspection means the Authority shall find out whether the building has been constructed in all respects as per the sanctioned plan and requirement of building bye-laws, and includes inspections by the Fire Service Department wherever necessary. 7.6 The complete extract of Bye-law 5.6 brings out that once t

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wever, rests with the BBMP. Therefore the certificate is only of the nature of a supportive document and the law does not recognize it as the document which is enough as the competent authority is mandated to necessarily inspect and then certify whether the building is fit for occupation. b. Clause (b) of Bye-law 5.6 provides a further insight into why the Bye-law 5.6 mandates an inspection and it also brings out the character of the certificate that is finally issued. Clause (b) provides that during inspection of the building, the authority will examine in detail the compliance of all the building bye-laws and the sanctioned plan. The sanctioned plan and building bye-laws are guidelines which take into account the habitat fitness of the buildings. In other words these building bye-laws, once complied with in totality ensure that the building is complete in all respects and is ready to be occupied. This brings us to a point where we see that the terms Occupancy Certificate and Completi

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pinion that the Occupancy Certificate is akin to Completion Certificate and is a must, 7.7 The Applicant has submitted affidavits from two buyers to the effect that they had occupied the building in September 2017 itself and the Occupancy Certificate is yet to be obtained. In this regard we find that bye-law 5.7 is relavent. The said bye-law is reproduced below: 5.7 Occupancy or letting of the new buildings – No person shall occupy or allow any other person to occupy any new building or part of a new building for any purpose whatsoever until occupancy certificate to such buildings or part thereof has been granted by an officer authorised to give such certificate if in his opinion in every respect the building is completed according to the sanctioned plans and fit for the use for which it is erected. The Authority may in exceptional cases (after recording reasons) allow partial occupancy for different floors of a building. The bye-law clearly provides that the building or any part of th

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ion of the property and if the entire amount Of consideration has been received after such date of completion, then that would not be treated as a taxable service, If any part of the consideration is received before such date, then the transaction would be treated as a supply of service as per clause 5 of schedule II to the GST Act and attracts the levy of GST. 7.9 The next issue before us to decide is what constitutes first occupation . The word first occupation is not defined anywhere in the Act. The Bengaluru Mahanagara Palike Building Bye-Laws 2003, under clause 5.7, stipulates that nobody can occupy the building or portion of the building until the Occupancy Certificate is obtained from the competent authority. Therefore the question / situation of occupying the building / part of the building before obtaining the occupancy certificate does not arise and hence the date of first occupation can only be after the date of occupancy certificate. Thus the relevant date, in the instant c

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anning authority; In the instant case the competent authority i.e. B.B.M.P., Bengaluru issues the completion certificate in the name of Occupancy Certificate and hence the date of occupancy certificate need to be considered. In view of the above, the date of first occupation is irrelevant to the instant case & hence can h be considered at all as the completion certificate ( Occupancy Certificate ), is required to be obtained mandatorily by the applicant from the competent authority i.e BBMP, Bengaluru, Karnataka. 9. In view of the foregoing, we rule as follows: RULING 1. The date of Occupancy Certificate issued by the competent authority, i.e. Bruhat Bengaluru Mahanagara Palike should be treated as the date of completion of the construction. 2. If any part of the consideration is received before such date of completion, then the transaction would be considered as the supply of services in terms of entry 5 of Schedule II to the GST Acts, and liable for GST. 3. If the entire consider

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2018 (12) TMI 710 – APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL – TMI – Classification of goods – HIDPE Woven Tarpaulin – whether classified under HSN 6306 of GST tariff? – Held that:- In view of the Note 1(h) to Section XI of the GST Tariff Act, the tarpaulins of IIDPE woven fabrics, laminated as per specification of IS 7903:2017, being expressly excluded, do not merit classification under Chapter 63.
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Ruling of the West Bengal Authority for Advance Ruling pronounced, 2018 (8) TMI 874 – AUTHORITY FOR ADVANCE RULINGS WEST BENGAL [2018 (8) TMI 874 – AUTHORITY FOR ADVANCE RULINGS WEST BENGAL], is upheld in its entirety.
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Appeal disposed off. – 07/WBAAAR/Appeal/2018 Dated:- 3-12-2018 – MR. RAKESH KUMAR SHARMA, AND MS. SMARAKI MAHAPATRA, MEMBER Present for the Appellant: Sri Pankaj Kumar Patwari, Advocate Present for the Respondent: Sri Santanu De, Assistant Commissioner of State Tax, Serampore Charge, Hooghly This Appeal has been filed by M/s. East Hooghly Polyplast Pv

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he First Schedule of the Customs Tariff Act, 1975 (hereinafter referred to as the Tariff Act ). 4. The Appellant has filed an Appeal against the above Advance Ruling requesting to set aside/modify the impugned Advance Ruling passed by the Authority for Advance Ruling OR pass any such further or other orders as may be deemed fit and proper in facts and circumstances of the case on the following grounds: (A) The Appellant has contradicted the AAR order on the ground that Tarpaulin made from EIDPE woven fabrics is covered under clause 1 (g) of Section XI of the Tariff Act, that is made up of monofilaments. According to Appellant's view, the Tarpaulin, as specified vide IS 7903:2017, is manufactured by the Appellant from mono-axially oriented HDPE tapes classifiable under Chapter of textiles by the Bureau of Indian Standards (BIS). (B) The Appellant differed from the observation of the AAR that they had not disclosed, at the time of hearing, the width of the tape, used for weaving. The

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ppellant also stated that in the instant case, Chapter 63 provided the most specific description to the products ill question. So, it is a settled law that if there are two competing entries under which a product may be classifiable, then the entry which covers the product more specifically should be preferred over the entry which is general in nature. 5. During the course of the hearing the Appellant reiterated the points as stated in their Grounds in Appeal. 6. The grounds taken in appeal by the Appellant are being considered sequentially in respect of relevant section Notes of the Tariff Act: i) The main contention of the Appellant for classification of Tarpaulin under Chapter 63 is that Tarpaulin made from IIDPE woven fabrics is covered under clause 1(g) of Section XI of the Tariff Act, that is made up of monofilaments and hence the final product, that is tarpaulins made from HDPE woven fabric did not fall under the definition of plastics provided in Chapter 39. ii) The Advance Rul

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ated with plastics or articles thereof, of Chapter 39. Tariff Head 6306 covers Tarpaulins, awnings and sun blinds; tents: sails for boats, sailboards or land craft; camping goods . iii) The Appellant submitted that: a) the final products of the company in question are tarpaulins made from HDPE woven fabric which are made out of synthetic fibres and are primarily used for Agricultural purposes as a harvesting material and for disaster management. b) the intermediate output HDPE tapes is obtained from granules conforming to IS 6192:1994 i.e., Textiles-monoaxially oriented high density polyethylene tapes which then passed through power looms wherein the HDPE tapes are sent for circular weaving and are converted into laminated HDPE fabrics as per specification contained in IS 6899 Textiles-high density polyethylene woven fabrics . c) the Appellant carries out the manufacture of tarpaulins made from HDPE through a process wherein weaving of the synthetic tapes are done followed by carrying

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nitted or crocheted fabrics, felt or nonwovens. impregnated, coated, covered or laminated with plastics or articles thereof, of Chapter 39. 8. During the course of hearing the Appellant also produced a sample of the tarpaulin in question which was made of HDPE woven fabrics and was laminated with LLDPE. Since water proofing is the principal characteristic of a tarpaulin it goes without saying that HDPE woven fabric can be used as tarpaulin only when such fabric is laminated. Thus the Appellant's contention that the issue was related to Tarpaulin, simpliciter, and not of laminated HDPE fabrics, is not the correct representation of facts. The process of lamination can neither be ignored nor treated in seclusion, as it is an integral and vital process for HDPE fabrics being put to use as tarpaulin. 9. Therefore, in view of the Note 1(h) to Section XI of the GST Tariff Act mentioned above, the tarpaulins of IIDPE woven fabrics, laminated as per specification of IS 7903:2017, being expr

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2018 (12) TMI 1012 – KERALA HIGH COURT – TMI – Penalty – Whether the refusal to exercise discretion by the learned Single Judge as against penalty proceedings was proper or not, especially considering the fact that the penalty proceeding taken was under Section 67 of the Kerala Value Added Tax Act, 2003?
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Held that:- When a penalty proceeding is initiated there is no question of a permission to file revised return, beyond the period of limitation – In the present case, the notice issued at Ext.P2 was dated 28.03.2018. The assessee has a contention that Ext.P3 communication seeking revised reruns was issued on 27.03.2018, a day before the proceedings had commenced. However, it is to be emphasised that the audited statement was filed long back on 16.05.2017, when the assessee definitely had the knowledge of the shortfall in the returns. There was no cause for the assessee to have, not sought for a revised return immediately thereafter.
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The Intelligence Officer had in attempti

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proceed with the matter and decide on whether there was any willful non-disclosure of material. 2. On facts, it has to be noticed that the assessee filed its return for the year 2014-15. The assessee, was a dealer who was required to file audited statement of accounts under Section 42 of the KVAT Act. The audited statement was filed on 16.05.2017. Admittedly as per the audited statement there were discrepancies in the returns filed. The assessee had an option to file a revised return along with the audited statement, as provided under Section 42. For reasons best known to the assessee, the opportunity was not availed. The learned Counsel for the assessee, before us, submits that at that point there was a change in regime and the goods and services enactment was already in place and hence there was a confusion as to how the revised return has to be filed. 3. Subsequently, an Intelligence Officer took note of the discrepancies in the annual return, as revealed on the filing of the audite

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Joseph Prabakar appearing for the assessee would at the outset take us through the provisions to persuade us to find the proceedings being totally without jurisdiction. According to the learned Counsel on the return being filed, the Assessing Officer could proceed under Section 25 for the purpose of assessment of escaped turnover within a period of five years; which period as of now is not over. Sub-section (3) of Section 25 is specifically noticed to argue that therein initiation of proceedings under Section 67 would necessarily be regulated by a satisfaction entered by the Assessing Officer as to whether the escapement, is due to willful non-disclosure of assessable turnover or not. In the present case, it is pointed out that the audit report was filed by the assessee themselves and hence there could be no willful non-disclosure alleged as against the assessee. True there was no revised return filed as is permissible under Section 42 but however, it is submitted, the mere fact that t

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e escapement was by reason of willful non disclosure of the assessee. Reliance is also placed on 2014 VIL 492 Ker (M/s. Chakkiath Brothers v. The Assistant Commissioner, Commercial Taxes,) and WP(C) No.27101 of 2015 (Canmec Office Technologies v. State of Kerala). The assessee also argues on the basis of Joemon Rajan that there was an estimation made by the Intelligence Officer insofar as adopting 60% Gross Profit (GP) which in any event was not permissible. 5. The learned Senior Government Pleader submits that there was absolutely no estimation made by the Intelligence Officer, since it is stated in the impugned order that the GP was as disclosed in the returns. There was definitely suppression, insofar as the returns having not disclosed the actual purchase, sales and so on and so forth as noticed in the order itself. With respect to the contumacious conduct that is required under Section 67 it is pointed out that this Court in State of Kerala v. Joy Alukkas [2018(3) KLT 360] found s

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elligence Officer has absolutely no power to carry out an estimation. It was also in that context that it was observed that in cases where the computation of tax evaded is not possible; the Intelligence Officer who detects the offence should not attempt to quantify the tax likely to have been evaded, which is essentially an exercise of estimation on best judgment, which power is exclusively conferred on the assessing authority. Chakkiath Brothers and Canmec Office Technologies was in the context of penalty being imposed on a wrong claim of exemption made by the assessee which the Assessing officer could have interfered with at the time of assessment. The reliance placed in both the aforesaid case was on the decision of the Hon'ble Supreme Court in Sreekrishna Electricals v. State of Tamil Nadu [(2009) 11 SCC 687]. 7. We sitting in Division had distinguished the two regimes and the more onerous obligation on the assessee in the VAT regime to file a correct return, the failure of whi

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y. The learned Single Judge found the penalty proceedings to be possible only in case of reassessment. The power of the Assessing Officer to proceed under Section 19 was held to be independent of the power of the Intelligence Officer to proceed under Section 45A; by the Division Bench in the cited case. The enabling power under Section 19 of the KGST Act and Section 25 of the KVAT Act, to resort to imposition of penalty under Section 45A or Section 67, is independent of the power exercised by the departmental officers empowered to initiate a proceeding under Section 45A or Section 67 of the two enactments. 9. In this case, the Intelligence Officer had verified the KVATIS, to notice the discrepancies as revealed from the returns filed by the dealer, which came to light when the audited statement was filed. In this context, we have to notice the audited statement itself was filed on 16.05.2017 and the dealer did not avail of the opportunity to file a revised return. Whatever be the reaso

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esaid discrepancies to the notice of the department. 10. The learned Counsel then would rely on C.R. Varghese to contend that in certain instances this Court, this very Division Bench had granted the opportunity to file revised return even when the time for filing such returns had expired. We have to notice the facts in each of the cases which were considered by us in C.R Varghese. In one, the monthly returns were filed by the assessee as provided under the KVAT Act, and audited statement filed as per Section 42 on 30.12.2016. Within a month, on 30.01.2017 Ext.P1 communication was addressed to the Assessing Officer pointing out the discrepancies in the returns and seeking permission to revise the returns. After the said communication, a proceeding was initiated by the Assessing Officer under Section 25(3)threatening reopening of assessment. The next case was on facts of the assessee having not disclosed the purchase of machinery as capital equipment in March 2014. In September 2015 the

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ccept it. At the risk of repetition, it has to be stated that there is no prohibition in attempting a revision of return after the time specified, if no penal proceeding is initiated. What would be required in such circumstances, as was earlier noticed, is a practical and pragmatic approach, wherein the Assessing Authority looks into the bona fides of the claim and decides whether a permission can be granted or not. The Assessing Officer definitely would have the authority to examine such claims even beyond the period and decide the question in accordance with well established principles of law and ensure that the attempt is not to cover up or get over a penal provision or avoid the penal consequences of detection. 12. Hence when a penalty proceeding is initiated there is no question of a permission to file revised return, beyond the period of limitation. In the present case we see that the notice issued at Ext.P2 was dated 28.03.2018. The assessee has a contention that Ext.P3 communic

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dings under Article 226 . 13. We also notice that the estimation alleged in the penalty order is with respect to the GP at 60%. We see from the order that the Intelligence Officer states that it is the G.P disclosed and conceded in the return. We have not seen the return nor have we examined or affirmed the said finding of the Intelligence Officer. The assessee would be free to urge such contention before the Appellate Authority and if there is any estimation made, then necessarily U.K Monu Timbers and Joemon Rajan would apply on all fours. As far as the submission of the learned Counsel appearing for the assessee that there is a proper assessment made by the Intelligence Officer we are not convinced prima facie that any estimation has been carried out. The Intelligence Officer had in attempting to find out the correct figures as per the audited report computed the tax evaded so as to determine the penalty; which is a permissible exercise. We hence leave the assessee to a statutory app

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2019 (2) TMI 190 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – TMI – Classification of goods – Eucalyptus/ Polar Wood Waste in Logs having length of 30 cm to 200 cm and Girth of approx. 10 cm to 60 cm – whether covered under HSN 4401 and chargeable to tax under Uttarakhand State GST @ 2.5% and under CGST @ 2.5%?
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Held that:- Though the applicant is seeking advance ruling in respect of Eucalyptus / Poplar Woods Waste in Logs having length of 30 cm to 200 cm and Girth of approx. 10 cm to 60 cm, so as to classify the same under Chapter heading 4401 (attracting GST @ 5% in respect of Wood in chips or particles), the applicant has failed to correctly frame the question to which the classification is sought from the authority – since length and girth are not criteria for classification of wood under Chapter 44 or more specific 4401, therefore, the answer in given-in negative to the question which the applicant has sought. – AAR Ruling No. 12/2018-19 In Application No. 10/2018-19 Dat

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d under CGST @2.5%. 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 3. As per the said subsection (2) of Section 97 of the Act ibid advance ruling can be sought by an applicant in respect of : (a) Classification of any goods or services or both (b) Applicability of a notification issued under the provisions of this Act, (c) Determination of time and value of supply of goods or services or both, (d) Admissibility of input tax credit of tax paid or deemed to have been paid (e) Determination of the liability to pay tax on any goods or services or both (f) Whether the applicant is required to be registered (g) Whether any particular thing done by the applicant with respect to any goods or services or both

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aid date and submitted documents describing therein exact nature of work being undertaken. Mrs. Preeti Manral, Deputy Commissioner, SGST-Dehradun appointed as concerned officer by the competent authority of State GST was also present during the hearing proceedings. 5. In the present application, applicant has requested for advance ruling on : (a) Classification of Eucalyptus / Poplar Wood Waste in Logs having length of 30 cm to 200 cm and Girth of approx. 10 cm to 60 cm being covered under HSN 4401. (b) Whether the commodity of Eucalyptus / Poplar Wood Waste in Logs having length of 30 to 200 cm and Girth of approx. 10 cm to 60 cm is chargeable to tax under Uttarakhand State GST and CGST @ 2.5%. 6. Before going into the details of the instant question on which the ruling has been sought by the applicant, it is important to understand the GST Tariff, for which the relevant portion going under the heading of Adoption of Customs Tariff for classification of goods [R.K. Jain s GST Tariff M

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P, WHETHER OR NOT AGGLOMERATED IN LOGS, BRIQUETTES, PELLETS OR SIMILAR FORMS – Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms : 440111 – Coniferous: 44011110 In logs……………………………………………………………………………… mt 44011190 Other……………………………………………………………………………… mt 440112 – Non-coniferous: mt 44011210 In logs……………………………………………………………………………… 44011290 Other&hel

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lip;…………………………………………………… mt 44014000 Sawdust and wood waste and scrap, not agglomerated………………………………………… mt 6.3. Further, for the sake or better understanding of the issue in hand, the relevant portion from the Chapter 44 (Wood and articles of wood; wood charcoal or the GST Tariff Manual, is reproduced as under : Chapter/Heading/Sub-heading/Tariff Item Description of goods GST Rates Central CGST State/UT/SGST/ UTGST Inter State/IGST Compensation Cess 4401 Firewood or fuel wood Nil Nil Nil Nil 4401 Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 2.5% 2.5% 5% Nil 4403 Wood in the rough 9% 9% 18% Nil 6.4. Thus, though the advance ruling has been sought in

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Goods and Services Tax – Started By: – Shrivats Pandey – Dated:- 2-12-2018 Last Replied Date:- 2-12-2018 – sir After filing of complaint to the technical teamFor non opening of gst revocation the complaint has been not solved despite of being order recived for annul of cancellation gstn by proper officer the help desk says the problem is sent to the high level authority my complain was on 16/11/2018 and status is said to openWhat to do now and whom to contact Kindly help?? – Reply By KASTURI SE

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 1-12-2018 – Zero rated supply The expression zero rated supply is defined under section 16(1) of Integrated Goods and Services Tax Act, 2017 as any of the following supplies of goods or services or both, namely:- export of goods or services or both; or supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit. Issue The issue to be considered in this article whether supplying of food to the employees of the Unit situated in a Special Economic Zone amounts to supply under the definition of zero rated supply with reference to decided case law before the Appellate Authority for Advance Rulings in Merit Hospitality Services Private Limited – 2018 (11) TMI 335 – APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA – order No. MAH/AAAR/SS-RJ/12/2018-19, dated 01.11.2018. Facts of the case The appellant is providing catering services to the various corporate offices on regular basi

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Co-operative society for supply of food and not with the company. In the fourth case the appellant entered a contract with a company which has units in SEZ.The food is supplied to the employees of the Unit and the payment is received by the appellant from the employees. The appellant filed an application before the Authority for Advance Ruling raising the following questions- Whether the activity in the first case amounts to canteen services and GST @ 5% is applicable? Whether the supply of food and distribution of food to the employees amount to canteen service and GST rate @ 5% is applicable? Whether the supply of appellants amount to running a canteen? In respect of supply to the unit in a SEZ the following are the questions- Since the food is directly supplied by the appellant whether GST is not applicable? Whether the supply by the appellant amounts to running a canteen in a SEZ unit and GST is not applicable to such supply? Whether the appellant can claim the supply as a restaur

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re not furnished by the appellants as directed by the Authority. The Authority erred in quoting, relying and concluding his opinion based to his observations on the transactions in the domestic market with zero rated supply. Section 16(3) of the Integrated Goods and Services Tax Act, 2017 allows a registered person to make zero rated supplies without payment of tax subject to conditions, safeguards and procedures as laid out under Rule 96A of the CGST Rule. Ruling of the Appellate Authority The appellant only requested the ruling from the Appellate Authority for the supplies made to the unit in a SEZ and not for others. Personal hearing was afforded to the appellant by the Appellate Authority for Advance Rulings. The Appellate Authority for Advance Rulings analyzed the provisions of section16 (1) of the Integrated Goods and Services Tax Act, 2017. The Appellate Authority observed that the appellant is not supplying the food to the SEZ developer or to a SEZ Unit. The employees of the Un

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Goods and Services Tax – Started By: – ANKIT KUMAR – Dated:- 1-12-2018 Last Replied Date:- 8-12-2018 – Dear ExpertsPlease suggest the HSN code and GST rate for shell of almonds ( baadam ka chilka). – Reply By Rajagopalan Ranganathan – The Reply = Sir, It will fall under heading 0802 and is exempted from gst vide Sl. No. 49 of Notification No. 2/2017-Central Tax (Rate) dated 28.6.2017 as amended. – Reply By KASTURI SETHI – The Reply = Dear Querist, Will you please let me know the usage of shell

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Goods and Services Tax – GST – Dated:- 1-12-2018 – The total gross GST revenue collected in the month of November, 2018 is ₹ 97,637 crore of which CGST is ₹ 16,812 crore, SGST is ₹ 23,070 crore, IGST is ₹ 49,726 crore (including ₹ 24,133 crore collected on imports) and Cess is ₹ 8,031 crore (including ₹ 842crore collected on imports). The total number of GSTR 3B Returns filed for the month of October up to 30th November, 2018 is 69.6 lakh. The governmen

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Goods and Services Tax – The supply of goods which are moved from a place located outside taxable territory and are delivered at a place outside taxable territory, would not be liable to tax in India

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Goods and Services Tax – Confiscation of goods – invocation of Section 129 – The dealer has also furnished a security equivalent to the value of the goods. There is, hence, no question of the applicab

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Goods and Services Tax – GST – Dated:- 1-12-2018 – Frequently Asked Questions on TCS Sr. no. Question Answer 1. What is Electronic Commerce? As per Section 2(44) of the CGST Act, 2017, electronic Commerce means the supply of goods or services or both, including digital products over digital or electronic network. 2. Who is an e-commerce operator? As per Section 2(45) of the CGST Act, 2017, electronic Commerce operator means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce. 3. What is Tax Collection at Source (TCS)? As per Section 52 of the CGST Act, 2017 the e-commerce operator, not being an agent, is required to collect an amount calculated at the rate not exceeding one per cent., as notified by the Government on the recommendations of the Council, of the net value of taxable supplies made through it, where the consideration with respect to such supplies is to be collected by such operator. The amount so collected is called a

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made by him. However, a person supplying services, other than supplier of services under section 9 (5) of the CGST Act, 2017, through an e-commerce platform are exempted from obtaining compulsory registration provided their aggregate turnover does not exceed INR 20 lakhs (or INR 10 lakhs in case of specified special category States) in a financial year. Government has issued the notification No. 65/2017 – Central Tax dated 15th November, 2017 in this regard. 7. Whether TCS is required to be collected by e-commerce operators on supply of services by unregistered suppliers through their portal? As per Section 24(ix) of the CGST Act, 2017, every person supplying goods or services through an ecommerce operator is mandatorily required to register. However, vide Notification 65/2017-Central Tax dated 15th November, 2017 a person supplying services, other than supplier of services under section 9 (5) of the CGST Act, 2017, through an e-commerce platform were exempted from obtaining compulsor

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State/UT has indicated one administrative jurisdiction where all e-commerce operators having business (but not having physical presence) in that State/UT shall register. The proper officer for the purpose of registration of ECOs has also been notified by each State/UT. 9. Foreign e-commerce operator do not have place of business in India since they operate from outside. But their supplier and customers are located in India. So, in this scenario will the TCS provision be applicable to such e-commerce operator and if yes, how will foreign e-commerce operator obtain registration? Where registered supplier is supplying goods or services through a foreign e-commerce operator to a customer in India, such foreign e-commerce operator would be liable to collect TCS on such supply and would be required to obtain registration in each State / UT. It may be noted that each State/UT has indicated one administrative jurisdiction where all e-commerce operators having business (but not having physical

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lier during the said month. 12. Whether value of net taxable supplies to be calculated at gross level or at GSTIN level? The value of net taxable supplies is calculated at GSTIN level. 13. Is every e-commerce operator required to collect tax on behalf of actual supplier? Yes, every e-commerce operator is required to collect tax where the supplier is supplying goods or services through e-commerce operator and consideration with respect to the supply is to be collected by the said e-commerce operator. 14. At what time should the e-commerce operator collect TCS? TCS is to be collected once supply has been made through the e-commerce operator and where the business model is that the consideration is to be collected by the e-commerce operator irrespective of the actual collection of the consideration. For example, if the supply has taken place through the e-commerce operator on 30th October, 2018 but the consideration for the same has been collected in the month of November, 2018, then TCS

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since same would fall within the domain of Customs Act, 1962, it would be outside the purview of TCS. Thus, TCS is not liable to be collected on import of goods or services. 19. Is there any exemption on Gold, owing to the fact that rate of GST is only 3% and TCS on it would erode the margin for the seller? No such exemption from TCS has been granted. 20. Whether payment of TCS through Input Tax Credit of operator for depositing TCS as per Section 52 (3) of the CGST Act, 2017 is allowed? No, payment of TCS is not allowed through Input Tax Credit of e-Commerce operator. 21. It is very common that customers of e-commerce companies return goods. How these sales returns are going to be adjusted? An e-commerce company is required to collect tax only on the net value of taxable supplies made through it. In other words, value of the supplies which are returned (supply return) may be adjusted from the aggregate value of taxable supplies made by each supplier (i.e. on GSTIN basis). In other wor

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ed. 24. How can actual suppliers claim credit of TCS? The amount of TCS deposited by the operator with the appropriate Government will be reflected in the electronic cash ledger of the actual registered supplier (on whose account such collection has been made) on the basis of the statement filed by the operator in FORM GSTR-8 in terms of Rule 67 of the CGST Rules, 2017. The said credit can be used at the time of discharge of tax liability by the actual supplier. 25. How is TCS to be credited in cash ledger? Whether the refund of such TCS credit lying in the ledger would be allowed at par with the refund provisions contained in section 54(1) of the CGST Act, 2017? TCS collected is to be deposited by the e-commerce operator separately under the respectvive tax head (i.e. Central tax / State tax / Union territory tax / Integrated tax). Based on the statement (FORM GSTR-8) filed by the e-commerce opertaor, the same would be credited to the electronic cash ledger of the the actual supplier

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section 52(6) of the CGST Act, 2017, interest is applicable on omission as well in case of incorrect particulars noticed. In such a case, interest is applicable since it is a case of omission. Further penalty under section 122(vi) of the CGST Act, 2017 would also be leviable. 28. What will be the place of supply for e-commerce operator for recharge of talk time of the Telecom Operator / recharge of DTH / in relation to convenience fee charged from the customers on booking of air tickets, rail supplied through its online platform? As per section 12(11) of the IGST Act, 2017, the address on record of the customer with the supplier of services is the place of supply. 29. Under multiple e-commerce model, Customer books a Hotel via ECO-1 who in turn is integrated with ECO-2 who has agreement with the hotelier. In this case, ECO-1 will not have any GST information of the hotelier. Under such circumstances, which e-commerce operator should be liable to collect TCS? TCS is to be collected by t

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Goods and Services Tax – Started By: – nandankumar roy – Dated:- 1-12-2018 Last Replied Date:- 12-12-2018 – DEAR SIR, PL SHARE STATUS OF GST ANNUAL RETURN ANNUAL RETURN GSTR 9 LAST DATE 31.12.18 BUT TILL DATE GOVT NOT UPLOADED TO GST SITE ANY FORMAT AND IN THIS CONTEXT GOVT MAY EXTEND DATE AND WHERE WE WILL GET THIS FORMAT IF ANYONE GET THIS. REGARDS, N K ROY – Reply By KASTURI SETHI – The Reply = It is expected at any time. Amendments in the format are under process. These are in the interest

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GST – States – F.A-3-43-2018-1-V-(100) – Dated:- 1-12-2018 – MADHYA PRADESH GOVERNMENT COMMERCIAL TAX DEPARTMENT Mantralya, Vallabh Bhawan, Bhopal Bhopal, Dated 01 December, 2018. No. F.A-3-43-2018-1-V-(100).- In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (Madhya Pradesh Act 19 of 2017), the State Government hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:- AMENDMENTS These amendments shall deemed to have come into force from date 30th October, 2018. 2. In the Madhya Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 83, the following rule shall be inserted, namely:- 83A. Examination of Goods and Services Tax Practitioners.- (1) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule, shall pass an examination

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option to choose from the list of centers as provided by NACIN at the time of registration. (6) Period for passing the examination and number of attempts allowed.- (i) A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule 83 is required to pass the examination within two years of enrolment: Provided that if a person is enrolled as a goods and services tax practitioner before 1st of July 2018, he shall get one more year to pass the examination: Provided further that for a goods and services tax practitioner to whom the provisions of clause (b) of sub-rule (1) of rule 83 apply, the period to pass the examination will be as specified in the second proviso of sub-rule (3) of said rule. (ii) A person required to pass the examination may avail of any number of attempts but these attempts shall be within the period as specified in clause (i). (iii) A person shall register and pay the requisite fee every time he intends to appear at the examination. (iv) I

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provision of admit card, manner of reporting at the examination center, prohibition on possession of certain items in the examination center, procedure of making representation and the manner of its disposal. (ii) Any person who is or has been found to be indulging in unfair means or practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a person is as under:- (a) obtaining support for his candidature by any means; (b) impersonating; (c) submitting fabricated documents; (d) resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination; (e) found in possession of any paper, book, note or any other material, the use of which is not permitted in the examination center; (f) communicating with others or exchanging calculators, chits, papers etc. (on which something is written); (g) misbehaving in the examination center in any manner; (h) tamp

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ure established by NACIN on the official websites of the Board, NACIN and common portal. (13) Power to relax.- Where the Board or State Tax Commissioner is of the opinion that it is necessary or expedient to do so, it may, on the recommendations of the Council, relax any of the provisions of this rule with respect to any class or category of persons. Explanation:- For the purposes of this sub-rule, the expressions- (a) jurisdictional Commissioner means the Commissioner having jurisdiction over the place declared as address in the application for enrolment as the GST Practitioner in FORM GST PCT-1. It shall refer to the Commissioner of Central Tax if the enrolling authority in FORM GST PCT-1 has been selected as Centre, or the Commissioner of State Tax if the enrolling authority in FORM GST PCT-1 has been selected as State; (b) NACIN means as notified by notification No. F-A-3-17-2018-1-(V)48 dated 28.05.2018. ANNEXURE-A [See sub-rule 7] Pattern and Syllabus of the Examination PAPER: GS

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ch becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01. (2) Where the demand of an order uploaded under sub-rule (1) is rectified or modified or quashed in any proceedings, including in appeal, review or revision, or the recovery is made under the existing laws, a summary thereof shall be uploaded on the common portal in FORM GST DRC-08A and Part II of Electronic Liability Register in FORM GST PMT-01 shall be updated accordingly. . 4. In the said rules, in FORM GST REG-16,- (a) against serial number 7, for the heading, the following heading shall be substituted, namely:- In case of transfer, merger of business and change in constitution leading to cha

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date of application for cancellation of registration). . 5. In the said rules, in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:- 10. Information against the Serial 4A of Table 4 shall not be furnished. . 6. In the said rules, for FORM GST PMT-01 relating to Part II: Other than return related liabilities , the following form shall be substituted, namely:- Form GST PMT-01 [See rule 85(1)] Electronic Liability Register of Registered Person (Part-II: Other than return related liabilities) (To be maintained at the Common Portal) Reference No.:- GSTIN/Temporary Id- Date:- Name (Legal)- Trade name, if any- Period- From …to… (dd/mm/yyyy) Stay status- Stayed/Un-stayed Act – Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All (Amount in Rs.) Sr.No. Date(dd/mm/yyyy) Reference No. Tax Period, if applicable Ledger used for dis-charging liability Description Type of Transaction* Amount debited/credited (Central Tax/State Tax/UT Tax/Integ

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for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer. 6. The closing balance in this part shall not have any effect on filing of return. 7. Reduction in amount of penalty would be automatic if payment is made within the time specified in the Act or the rules. 8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through credit or cash. Debit and credit entry will be created simultaneously. . 7. In the said rules, in FORM GST APL-04, after serial number 9, and the Table relating thereto, the following shall be inserted, namely:- 10. Details of IGST Demand Place of Supply (Name of State/UT) Demand Tax Interest Penalty Other Total 1 2 3 4 5 6 7 . Disputed Amount Determined Amount 8. In the said rules, after FORM GST DRC-07, the following form shall be inserted, namely:

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5 6 7 Central Acts State/UT Acts CST Act 20. Amount of demand paid under existing laws Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State/UT Acts CST Act 21. (19-20) Balance amount of demand proposed to be recovered under GST laws << Auto-populated >> Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State/UT Acts CST Act Signature Name Designation Jurisdiction To _______________ (GSTIN/ID) _________________ Name _______________ (Address) Copy to:- Note:- 1. In case of demands relating to short payment of tax declared in return, acknowledgement/reference number of the return may be mentioned. 2. Only recoverable demands shall be posted for recovery under GST laws. Once a demand has been created through FORM GST DRC-07A, and the status of the demand changes subsequently, the status may be amended through FORM GST DRC-08A. 3. Demand paid up to the date of uploading the summary of the order should only be mentioned in Table 20. Diffe

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tion No. << Auto, editable>> 8 Jurisdiction under earlier law <<Auto, editable>> 9 Act under which demand has been created <<Auto, editable>> 10 Tax period for which demand has been created <<Auto, editable>> 11 Order No. (original) <<Auto, editable>> 12 Order date (original) <<Auto, editable>> 13 Latest order No. <<Auto, editable>> 14 Latest order date <<Auto, editable>> 15 Date of service of the order <<Auto, editable>> 16 Name of the officer who has passed the order (optional) <<Auto, editable>> 17 Designation of the officer who has passed the order <<Auto, editable>> 18 Whether demand is stayed ðYes ð No 19 Date of stay order 20 Period of stay 21 Reason for updation <<Text box>> Part B – Demand details 22. Details of demand posted originally through Table 21 of FORM GST DRC-07A (Amount in Rs. In all tables) <<Auto>> Act

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2018 (12) TMI 935 – RAJASTHAN HIGH COURT – TMI – Pre-deposit – It is the case of the petitioner that due to financial constraints, it could not deposit the aforesaid amount of ₹ 25 lacs within the stipulated period – Held that:- This Court cannot lose sight of the fact that an appeal under Section 35G of the Act of 1944 lies against the order of the CESTAT before this Court and the petition under Article 226 of the Constitution of India is not proper remedy. The petitioner having filed an appeal before this Court against the earlier order dated 13.05.2005 of the Tribunal cannot circumvent such course or remedy.
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The present writ petition laying challenge to the order passed by the CESTAT way back on 07.02.2012, is apparently a subterfuge to overcome the hurdle of limitation which stands expired six years ago – petition not maintainable and is dismissed. – D.B. Civil Writ Petition No. 13318/2018 Dated:- 1-12-2018 – Mr. Justice Sangeet Lodha And Mr. Justice Dinesh Mehta For

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the adjudicating authority had not supplied the relied upon documents to the petitioner. Subsequent thereto, another order came to be passed by the adjudicating authority on 23.08.2004, whereby not only the duty of ₹ 2,23,64,285/- was confirmed, an equal amount of penalty (Rs.2,23,64,285/-) was also inflicted upon the petitioner under Section 11AC of the Central Excise Act, 1944 (hereinafter referred to as the Act of 1944 ). The appellant approached the CESTAT feeling aggrieved with the said order dated 23.08.2004, by way of filling an appeal along with a stay application/ application for waiver of pre-deposit. The Tribunal vide its order dated 07.02.2005 disposed of petitioner s application seeking waiver of pre-deposit and directed the petitioner to deposit a sum of ₹ 25 lacs within a period of eight weeks from the date of passing of the order viz. 07.02.2005. It is the case of the petitioner that due to financial constraints, it could not deposit the aforesaid amount of

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est, the BIFR passed an order dated 04.03.2010 and permitted the petitioner Company to deposit the amount of ₹ 25 lacs within two weeks, with a corresponding direction to the CESTAT to hear the company s appeal on deposit of ₹ 25 lacs. It will not be out of place to reproduce the stipulation contained in the BIFR s order dated 04.03.2010, which runs as under :- (c) The company would deposit ₹ 25.00 lacs with Excise Department out of the direction of 25%, by CESTAT within two weeks. In the interest of revival of the company, CESTAT is directed to consider hearing the company s appeal on deposit of ₹ 25.00 lacs. The petitioner however deposited the aforesaid amount of ₹ 25 lacs on 25.06.2010, after about 15 weeks as against 2 weeks time allowed by the Tribunal. The petitioner then moved the CESTAT by way of filing an application on 03.08.2010 and prayed that the order dated 13.05.2005 rejecting its appeal be recalled and the appeal be heard on merit. The sai

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Goods and Services Tax – Started By: – J SHAH – Dated:- 30-11-2018 Last Replied Date:- 13-12-2018 – Respected Sirs,My Client are providing Transportation/Vehicle (Trailer) hire Service. Some Trailers are used for Taxable Supplies, Some Trailers are provided to GTA (which was Exempted as GTA to GTA Transacction),Some Trailers are provided to SEZ Developer (Supply to SEZ without payment of Tax by filling of LUT). My query is in above case, how to reverse the ITC Creditwhich was fully taken generally on Spare Parts, Repairs, Manpower (Drivers) and on vehicle itself, as it was run for Taxable,Exempted and also in NIL Rated Supplykindly guide on the sameThanks – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = There is a formula for this calcul

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Goods and Services Tax – Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018. – TMI Updates – Highlights

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Goods and Services Tax – Started By: – Rishabh Mishra – Dated:- 30-11-2018 Last Replied Date:- 1-12-2018 – Dear Sir,We have paid GST twice For same material supplied to a interstate party, i.e. two invoices for same material has been made & GST is paid for both theses invoices. Later we came to know the duplicacy. Now we want to cancel one invoice & refund the GST paid.What do we do? Please suggest your valuable opinion.Thanks & Regards,Rishabh MishraHaridwar – Reply By DR.MARIAPPAN

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Goods and Services Tax – Started By: – Haresh Raithatha – Dated:- 30-11-2018 Last Replied Date:- 1-12-2018 – Hello all, There are two parties. One is XYZ and other is XYZ(HUF). GSTR-3B of XYZ is filed in the GSTIN of XYZ(HUF) in which there is neither any turnover in this month nor in future. Turnover of XYZ is shown in GSTR-3B of XYZ(HUF) and its ITC is also take. In short, whole data of XYZ is gone in GSTR-3B of XYZ(HUF). And the amount of GST paid in XYZ(HUF) is quite considerable. Whether t

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Goods and Services Tax – Started By: – Shyam Agarwal – Dated:- 30-11-2018 Last Replied Date:- 2-12-2018 – Respected Experts, which section of place of supply will be applicable for PRIVATE Coaching classes whether Section 12(2)-General Rule or Section 12(5)-POS for Training and performance appraisal Rule or Section 12(6) POS for admission to cultural, artistic or Educational etc. Which section of place of supply shall apply for Private coaching classes? – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = Section 12 of the Act deals with the time of supply. – Reply By Shyam Agarwal – The Reply = Sir, Thanks for consideration, but Section 12 of IGST Act deals with Place of supply for services where service provider and service receiver both a

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appropriate. – Reply By Shyam Agarwal – The Reply = Thanks Sir but why GST Flyers issued by CBIC talks about section 12(6) as a place of supply for Educational services. Please throw some light sir. – Reply By KASTURI SETHI – The Reply = Dear sir,Board's circulars have no statutory force. We are to rely on the Act. – Reply By CASusheel Gupta – The Reply = Agree with Kasturi Sir Section 12(6) is not applicable as it is applicable only to admission to a cultural, artistic, sporting, scientific, educational, entertainment event…….. . There is difference between admission and regular coaching. Thanks and regards – Reply By Shyam Agarwal – The Reply = Thanks to Kasturi Sir and Susheel Sir, then I want to confirm from Susheel Sir that In

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Goods and Services Tax – Detention of goods – e-way bills meant for intra-state transport – interstate movement of goods – in the name of interim orders and in the name of our exercising judicial disc

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Goods and Services Tax – Erection of a series of transmission towers and commissioning of the transmission line – It is thus a single source contract for bundled supplies of goods and services – Benef

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Goods and Services Tax – Supply of Services or not – applicant is affiliated to International Inner Wheel and the administrative body for all Inner Wheel Clubs spread in 27 Inner Wheel Districts all o

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Goods and Services Tax – GST – By: – Saurav Patni – Dated:- 30-11-2018 Last Replied Date:- 10-12-2018 – Introduction Ever since GST came into prominence with effect from 1st July, 2017, there were several anticipations for the GST audit and its reconciliation with the annual return, including linkage of the same with the erstwhile VAT regime or the Income Tax Return/Tax Audit Report. Some of the additions in the Tax Audit Report were also opined and notified by the Government, so that the payments made under GST regime commensurate with the Income Tax & Account Books such as reconciliations in respect of turnover, expenditures incurred, ITC availed, etc., however the same has been kept in abeyance till 31st March, 2019 for the very reason of it being burdensome for the companies to compile the enhanced requirements for tax audit post the close of the accounting period and statutory audits. However amidst all such skepticism, the Government has recently introduced and notified the

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yze the Annual Return in depth to ensure better compliance and understand the essence of the Form as notified by the Council by virtue of Notification No. 39/2018-CT dated 04.09.2018. Annual Return As per section 44(1) of the CGST Act, 2017, 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 may be prescribed on or before the thirty-first day of December following the end of such financial year. From this it can reasonably be implied that barring the following persons/taxpayers, all the taxpayers are required to file the Annual Return: Input Service Distributor Person paying tax u/s 51 (TDS) and u/s 52 (TCS) Casual Taxable Person Non-Resident Taxable Person The forms w.r.t Annual Return as notified by the Council is based on certain category of the taxpayers which i

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ay of default that prevails in not adhering to the deadline. Further, it is pertinent to note that the maximum fees that can be levied shall not exceed 0.25% of the total turnover in the respective state or union territory. As per the functionality of other returns prescribed under the Act, the Annual Return also, does not come with the option to revise, and hence, to connote, the Annual Return is a one-shot summarized return of consolidated figures for a particular Financial Year, with no recourse for revision. Therefore, the Annual Return is required to be dealt with utmost skepticism for the very reason that the same is the consolidated return based on the figures already stated in the erstwhile returns filed under this Act and will be cited by various stakeholders including auditors-both external and internal, tax authorities, etc. for taking reference in their dealings in matters relating to tax governance. The part-wise analysis of some of the important contents which has to be c

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ge mechanism (RCM) It is pertinent to note that B2B supplies unlike B2C supplies shall not be netted by Dr. / Cr. notes as the same is dealt separately under Table 4I and 4J. Further, the amendments made in this respect and reported in the returns shall not form part of this table and will be separately reported under Table 4K & 4L. Unadjusted Advances (Table No. 4F) It shall include all such advances on which tax has been paid in the current Financial Year but invoice has not been issued yet. Note that: the un-adjusted advances shall not be a part of Table 4A to 4E only those advances for which invoice is not been issued i.e. which remains unadjusted as at the end of the Financial Year are to be included. Inward Supplies liable to reverse charge mechanism (RCM) (Table No. 4G) It shall include all inward supplies (including advances and import of services, if any) received from registered/unregistered persons on which tax is paid by the recipient on reverse charge basis. Inward Sup

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considered as supply i.e. items which are specified under Schedule III of the CGST Act, 2017 like sale of land, etc. However, there is no specific table in the annual return to include such cases and is absolutely absurd to include the value of such activities in Table 5D to 5F. Therefore, ambiguity arises as to whether such transactions need to be inculcate in the stated tables or not which requires clarification by the Council. Total Turnover (including advances) (Table No. 5N) It shall include the sum total of: all the supplies on which tax has been paid or not including amendments, if any advances on which tax is paid but invoice is not issued in the current Financial Year but shall not include the value of inward supplies on which tax has been paid under RCM. 3. Part-III Details of ITC as declared in returns filed during the Financial Year Inward Supplies (Table No. 6B to 6D) Table 6B shall include: All inward supplies other than RCM Supply of services received from SEZs Table 6C

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ptember would now be lapsed and have to be booked as an expense resulting in loss of credit and profitability at the same time. Contrary to the said situation, it is not clear, whether a taxpayer can avail the eligible credit in excess of the credit specified in GSTR-2A or not as the difference in Table 8 would be shown as negative in such case. This is owing to the fact that the taxpayer may have availed the correct amount of credit based on the invoice but the invoice may not appear in the GSTR-2A. The matter requires clarity as the taxpayer cannot be made deprived of the eligible ITC. 4. Part- IV Details of tax paid as declared in returns filed during the financial year The details of tax payable and paid bifurcated into cash/credit utilization is required to be provided as is stated in the returns filed for the financial year. 5. Part- V Particulars of the transactions for the previous Financial Year declared in returns of April to September of current Financial Year or up to the d

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(Table No. 17 & 18) It shall include the rate-wise HSN summary of all inward and outward supplies during the Financial Year. It is pertinent to note that the HSN wise summary of outward supplies was required to be stated in GSTR-1, but the same was not segregated by the taxpayers in accordance with the GST rate. Further, the rate-wise HSN summary of inward supplies was never required to be stated in the monthly returns. Thus, it becomes all the more cumbersome to have such records prepared, update and reported in the Annual Return at the same time. From the aforesaid analysis, it is evident that GSTR-9 format i.e. Annual Return has ambiguities and interpretational issues which requires an overall insight before stating the same in the said return simply because, the format mandates new and vivid details which are not reasonably maintained by a common taxpayer and thus the compilation of the same is a time-consuming exercise. Further, it also clarifies the fact that any additional

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