Author: admin_gst

Haryana Goods and Services Tax (Second Amendment) Rules, 2019
17/GST-2 Dated:- 31-1-2019 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 31st January, 2019
No. 17/GST-2.- In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Haryana Goods and Services Tax (Second Amendment) Rules, 2019.
(2) Save as otherwise provided in these rules, they shall come into force on the first day of February, 2019.
2. In the Haryana Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in Chapter-II, in the heading, for the words “Composition Rules”, the words, “Composition Levy” shall be substituted.
3. In the said rules, in rule 7, in the Table, under column (3),

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er section 9 for any other place of business;
(c) all separately registered places of business of such person shall pay tax under the Act on supply of goods or services or both made to another registered place of business of such person and issue a tax invoice or a bill of supply, as the case may be, for such supply.
Explanation.- For the purposes of clause (b), it is hereby clarified that where any place of business of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other registered places of business of the said person shall become ineligible to pay tax under the said section.
(2) A registered person opting to obtain separate registration for a place of business shall submit a separate application in FORM GST REG-01 in respect of such place of business.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant ofregistration shall, mutatis mutandis, apply to an application submitted u

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ake any taxable supply during the period of suspension and shall not be required to furnish any return under section 39.
(4) The suspension of registration under sub-rule (1) or sub-rule (2) shall be deemed to be revoked upon completion of the proceedings by the proper officer under rule 22 and such revocation shall be effective from the date on which the suspension had come into effect.”.
7. In the said rules, after rule 41, the following rule shall be inserted, namely:-
“41A. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory.-(1) A registered person who has obtained separate registration for multiple places of business in accordance with the provisions of rule 11 and who intends to transfer, either wholly or partly, the unutilisedinput tax credit lying in his electronic credit ledger to any or all of the newly registered place of business, shall furnish within a period of thirty days from obtaining such separate

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“and entry 92A” shall be inserted.
9. In the said rules, in rule 43,-
(a) in sub-rule (1), in clause (g), in the Explanation, after the word and figures “entry 84”, the words, figures and letter “and entry 92A” shall be inserted.
(b) in sub-rule (2), in the Explanation, clause (a) shall be omitted.
10. In the said rules, in rule 53,-
(a) in sub-rule (1), after the word and figure “section 31”, the words and figure “and credit or debit notes referred to in section 34” shall be omitted;
(b) in sub-rule (1), clause (c) shall be omitted;
(c) in sub-rule (1), clause (i) shall be omitted;
(d) after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) A credit or debit note referred to in section 34 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) nature of the document;
(c) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containin

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the proviso to sub-section (5) of section 35,” shall be inserted.
12. In the said rules, in rule 83,-
(a) in sub-rule (1), in clause (a), for the words “Central Board of Excise” the words “Central Board of Indirect Taxes” shall be substituted;
(b) in sub-rule (3), in the second proviso, for the words “eighteen months”, the words “thirty months” shall be substituted;
(c) for sub-rule (8), the following sub-rule shall be substituted, namely:-
“(8) A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to-
(a) furnish the details of outward and inward supplies;
(b) furnish monthly, quarterly, annual or final return;
(c) make deposit for credit into the electronic cash ledger;
(d) file a claim for refund;
(e) file an application for amendment or cancellation of registration;
(f) furnish information for generation of e-way bill;
(g) furnish details of challan in FORM GST ITC-04;

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the said rules, in rule 86, in sub-rule (2), after the word and figure “section 49”, the words, figures and letters “or section 49A or section 49B,” shall be inserted.
15. In the said rules, in rule 89, in sub-rule (2), for clause (f), the following clause shall be substituted, namely:-
“(f) a declaration to the effect that tax has not been collected from the Special Economic Zone unit or the Special Economic Zone developer, in a case where the refund is on account of supply of goods or services or both made to a Special Economic Zone unit or a Special Economic Zone developer;”.
16. In the said rules, in rule 91,-
(a) in sub-rule(2),-
(i) for the sign “.” existing at the end, the sign “:” shall be substituted; and
(ii) the following proviso shall be inserted, namely:-
“Provided that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.”;
(b) in sub-rule (3),-
(i) for the sign “.” existing at the end, the sign “:” shall be substitut

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fter the words “convertible foreign exchange”, the words “or in Indian rupees, wherever permitted by the Reserve Bank of India” shall be added.
19. In the said rules, in FORM GST REG-01, in instruction 12, for the words “business verticals” occurring twice, the words “places of business” shall be substituted.
20. In the said rules, in FORM GST REG-17, at the end, the following “Note”shall be inserted, namely:-
“Note: – Your registration stands suspended with effect from – (date).”.
21. In the said rules, in FORM GST REG-20, at the end, the following “Note”shall be inserted, namely:-
“Note: – Your registration stands suspended with effect from – (date).”.
22. In the said rules, after FORM GST ITC-02, the following form shall be inserted, namely:-
FORM GST ITC-02A
[See rule 41A]
Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25
1.
GSTIN of transferor
2.
Legal name of transferor
3.
Trade name of transferor, if any
4.
GSTIN of t

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and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
“6
To furnish information for generation of e-way bill
7
To furnish details of challan in FORM GST ITC-04
8
To file an application for amendment or cancellation of enrolment under rule 58
9
To file an intimation to pay tax under the composition scheme or withdraw from the said scheme”.
24. In the said rules, in FORM GSTR -4,-
(a) in clause 6,for the Table, the following Table shall be substituted, namely:-
Rate of tax
Total Turnover
Out of turnover reported in (2), turnover of services
Composition tax amount
Central Tax
State/UT Tax
1
2
3
4
5
(b) in clause 7, for the Table, the following Table shall be substituted, namely:-
“Quarter
Rate
Original details
Revised details
Total Turnover
Out of turnover reported in (3), turnover of services
Central Tax
State/UT Tax
Total Turnover
Out of turnover reported in (7), turnover of services
Central Tax
State/

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“15.Details of payment of admitted amount and pre-deposit:-
(a) Details of payment required
Particulars
Central tax
State/ UT tax
Integrated tax
Cess
Total amount
a) Admitted amount
Tax/ Cess
< total >
Interest
< total >
Penalty
< total >
Fees
< total >
Other charges
< total >
< total >
b) Pre-deposit (10% of disputed tax/cess but not exceeding ₹ 25 crore each in respect of CGST, SGST or cess, or not exceeding ₹ 50 crore in respect of IGST and ₹ 25 crore in respect of cess)
Tax/Cess
< total >
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess but not exceeding ₹ 25 crore each in respect of CGST, GGST or cess, or not exceeding ₹ 50 crore in respect of IGST and ₹ 25 crore in respect of cess)
Sr. No.
Description
Tax payable
Paid through Cash/ Credit Ledger
Debit entry no.
Amount of tax paid
Central tax
State/UT tax
Integrated tax
CESS
1
2
3
4
5
6
7
8
9
1

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e (a), in the Table, for the brackets, figures and words “(20% of disputed tax)”, the brackets, figures, words and letters “(20% of disputed tax/cess but not exceeding ₹ 50 crore each in respect of CGST, GGST or cess or not exceeding ₹ 100 crore in respect of IGST and ₹ 50 crore in respect of cess)” shall be substituted;
(ii) in sub-clause (b), for the brackets, words and figures “(pre-deposit 20% of the disputed admitted tax and Cess)”, the brackets, words, figures and letters”(pre-deposit of 20% of the disputed admitted tax and cess but not exceeding ₹ 50 crore each in respect of CGST, GGST or cess or not exceeding ₹ 100 crore in respect of IGST and ₹ 50 crore in respect of cess)” shall be substituted;
(b) after clause 14, the following shall be inserted, namely:-
“15. Place of supply wise details of the integrated tax paid (admitted amount only) mentioned in the Table in sub-clause (a) of clause 14 (item (a)), if any
Place of Supply (Name of

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Extension of the due date for furnishing Form GSTR-7 for the months of October, 2018 to December, 2018 till 28/02/2019
07/2019 – State Tax Dated:- 31-1-2019 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 01/2019-C.T./GST
Dated: 31/01/2019
No. 07/2019 – State Tax
In exercise of the powers conferred b

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Extension in period of submitting the declaration in GST Form TRAN-1
F.17(131)ACCT/GST/2017/4187 Dated:- 31-1-2019 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
Jaipur, dated January 31, 2019
In exercise of the powers conferred by sub-rule (1A) of rule 117 of the Rajasthan Goods and Services Tax Rules, 2017 read with section 168 of the Rajasthan Goods and Services Tax Act, 2017, on the recommendations

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Commissioner of CGST, Mumbai East Versus Western Union Services India Pvt. Ltd.
Service Tax
2019 (3) TMI 418 – CESTAT MUMBAI – 2019 (369) E.L.T. 844 (Tri. – Mumbai)
CESTAT MUMBAI – AT
Dated:- 31-1-2019
APPEAL No. ST/86744/2018 – A/85245/2019
Service Tax
Dr. D.M. Misra, Member (Judicial)
Shri M. Suresh, Joint Commissioner (AR), for appellant
Mihir Deshmukh, Advocate, for respondent
ORDER
Heard both sides.
2. This is an appeal filed by the Revenue against order-in-appeal No. PK/353/ME/2017 dated 20.12.2017 passed by Commissioner of Central Excise & GST (Appeals), Mumbai-II.
3. Briefly stated the facts of the case are that the respondent had filed two quarterly refund claims for the period April 2012 to June 2012 and July 2012 to September 2012 totaling to Rs. 40,54,016/- in terms of Notification No.27/2012-CE(NT) dated 18.6.2012. The learned adjudicating authority rejected a portion of the refund claim amounting to Rs. 33,97,770/-, inter alia, on the ground

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a particular quarter has been taken into consideration in calculating the refund amount. It is his contention that the learned Commissioner (Appeals) without appreciating the said change in the law, allowed the refund claim, which was rejected by the adjudicating authority.
5. Learned Advocate, Shri Mihir Deshmukh, for the respondent, submits that even though by mistake, the invoices which were issued before amendment and its turnover was considered while allowing refund claim during the quarters October 2011 to March 2012, and now also included in the present refund claims as the export proceeds were received during the subsequent period, however, the net effect of the refund allowed by the learned Commissioner (Appeals) would not undergo any change. It is his contention that while reducing the export turnover of the services at numerator, the same amount should also be reduced from total turnover in the denominator in calculating the refund amount.
6. I find that the dispute centre

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er the old provisions, if not claimed, could be claimed within one year from the relevant date even after 1.4.2012 but not twice for the same invoices, once while raising the invoices and second time while receiving the proceeds of the invoice. Both proceedings operate in different spheres which would be clear if the proviso to Rule 5(2) of Cenvat Credit Rules, 2004 is read along with the amended definition of 'export turnover services'. However, I find force in the contention of the learned Advocate for the respondent that once the 'export turnover of services' is reduced automatically, the total turnover gets reduced. This fact needs to be ascertained by applying the formula in the proper perspective.
7. In the result, the impugned order is set aside and the appeal is allowed by way of remand to the adjudicating authority to recalculate the refund amount based on the formula prescribed under the amended Rule 5 of Cenvat Credit Rules, 2004 taking into consideration the correct export

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GST on Services of Business Facilitator (BF) or a Business Correspondent(BC) to Banking Company.
11/2019/GST Dated:- 31-1-2019 Andhra Pradesh SGST
GST – States
Government of Andhra Pradesh
Commercial Taxes Department
Proceedings of the Chief Commissioner of State Tax (FAC), Andhra Pradesh
Present: Sri.J.SyamaIa Rao, I.A.S.
Office of the
Chief Commissioner of State Tax,
Edupugallu,Vijayawada
Circular No. 11/2019/GST
CCTs Ref.in CCW/GST/74/2015
Dt. 31.01.2019
Subject: GST on Services of Business Facilitator (BF) or a Business Correspondent(BC) to Banking Company- reg.
Representations have been received seeking clarification on following two issues:
(i) What is the value to be adopted for the purpose of computing GST

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rging any fee to the customers for services rendered by them on behalf of the bank. On the other hand, banks (and not BCS) are permitted to collect reasonable service charges from the customers for such service in a transparent manner. The arrangements of banks with the Business Correspondents specify the requirement that the transactions are accounted for and reflected in the bank's books by end of the day or the next working day, and all agreements/ contracts with the customer shall clearly specify that the bank is responsible to the customer for acts of omission and commission of the Business Facilitator/Correspondent.
2.3 Hence, banking company is the-service provider in the business facilitator model or the business correspondent

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rovided by BF/BC is dependent on the meaning of the expression “accounts in its rural area branch”.
3.1 It is clarified that for the purpose of availing exemption from GST under Sl. No. 39 of said notification, the conditions flowing from the language of the notification should be satisfied. These conditions are that the services provided by a BF/BC to a banking company in their respective individual capacities should fall under the Heading 9971 and that such services should be with respect to accounts in a branch located in the rural area of the banking company. The procedure for classification of branch of a bank as located in rural area and the services which can be provided by BF/BC, is governed by the RBI guidelines.
Therefore, class

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Clarification on GST rate applicable on supply of food and beverage services by educational institution.
10/2019/GST Dated:- 31-1-2019 Andhra Pradesh SGST
GST – States
Government of Andhra Pradesh
Commercial Taxes Department
Proceedings of the Chief Commissioner of State Tax (FAC), Andhra Pradesh
Present: Sri.J.Syamala Rao, I.A.S.

Office of the
Chief Commissioner of State Tax,
Edupugallu, Vijayawada
Circular No. 10/2019/GST
CCTs Ref.in CCW/GST/74/2015
Dt. 31.01.2019
Subject: Clarification on GST rate applicable on supply of food and beverage services by educational institution- reg.
Representations have been received seeking clarification as to the rate of GST applicable on supply of food and beverages services by educational institution to its students. It has been stated that the words “school, college” appearing in Explanation I to Entry 7 (i) of G.O.Ms.No.259, Revenue (Commercial Taxes-II), 29th June, 2017 {corresponding Notification No. 1 1/2017-Central Tax (

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ces provided by an educational institution to its students, faculty and staff. There is no conflict between the two entries. Entries in G.O.Ms.No.259, Revenue (Commercial Taxes- II), 29th June, 2017 {corresponding Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017} prescribing GST rates on service have to be read together with entries in exemption in G.O.Ms.No.588, Revenue (Commercial Taxes-II), 12th December, 2017{corresponding Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017}. A supply which is specifically covered by any entry of G.O.Ms.No.588, Revenue (Commercial Taxes-II), 12th December, 2017{corresponding Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017} is exempt from GST notwithstanding the fact that GST rate has been prescribed for the same under G.O.Ms.No.259, Revenue (Commercial Taxes-II), 29th June, 2017 {corresponding Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017}.
2.1 Supply of all services by an educational institution t

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o its students, faculty and staff, where such supply is made by the educational institution itself, is exempt under G.O.Ms.No.588, Revenue (Commercial Taxes-II), 12th December, 2017 {corresponding Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017, vide Sl. No. 66 w.e.f. 01-07-2017 itself. However, such supply of food and beverages by any person other than the educational institutions based on a contractual arrangement with such institution is leviable to GST@ 5%.
3. In order to remove any doubts on the issue, Explanation I to Entry 7(i) of G.O.Ms.No.259, Revenue (Commercial Taxes-II), 29th June, 2017 {corresponding Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017} has been amended vide G.O.Ms.No.24 Rev.(CT-II) Dept. m. 18-01-2019 {corresponding notification No. 27/2018-Central Tax(Rate) dated 31.12.2018} to omit from it the words “school, college”. Further, heading 9963 has been added in Column (2) against entry at SI. No. 66 of G.O.Ms.No.588, Revenue (Commerci

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Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
08/2019/GST Dated:- 31-1-2019 Andhra Pradesh SGST
GST – States
Government of Andhra Pradesh
Commercial Taxes Department
Proceedings of the Chief Commissioner of State Tax (FAC), Andhra Pradesh
Present: Sri.J.SyamaIa Rao, I.A.S.

Office of the
Chief Commissioner of State Tax,
EdupugaIIu, Vijayawada
Circular No.08/2019/GST
CCTs Ref.in CCW/GST/74/2015
Dt.31.01.2019
Subject: Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC) – reg.
This circular is regarding applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
2. The ADB Act, 1966 provid

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d its operations and transactions authorised by the Agreement, shall be immune from all taxation and from all customs duties. The Corporation shall also be immune from liability for the collection or payment of any tax or duty [Section 3 (1) of IFC Act, 1958 read with Article VI, Section 9 (a) of the Schedule thereto refers].
3. CESTAT Mumbai vide final order dated 17-10-2016 in the case of M/s Coastal Gujarat Power Ltd. = 2016 (12) TMI 229 – CESTAT MUMBAI has held that when the enactments that honour international agreements specifically immunize the operations of the service provider from taxability, a law contrary to that in the form of Section 66A of Finance Act, 1994 will not prevail. With the provider being not only immune from taxat

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Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs)
07/2019/GST Dated:- 31-1-2019 Andhra Pradesh SGST
GST – States
Government of Andhra Pradesh
Commercial Taxes Department
Proceedings of the Chief Commissioner of State Tax (FAC), Andhra Pradesh
Present: Sri.J.SyamaIa Rao, I.A.S.

Office of the
Chief Commissioner of State Tax,
Edupugallu, Vijayawada
Circular No.07/2019/GST
CCTs Ref.in CCW/GST/74/2015
Dt. 31.01.2019
Subject: Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs)- Reg.
This has reference to the Indian Institutes of Management Act, 2018 which came into force on 31st January, 2018. According to provisions of the IIM Act, all the 11Ms listed c; in the schedule to the 11M Act are “institutions of national importance”. They are empowered to (i) grant degrees, diplomas, and other academic distinctions or titles, (ii) specify the criteria and process for admission

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a sample list of programs which are of long duration (one year or more), recognized by law and are exempt from GST.
3. For the period from 1st July, 2017 to 30th January, 2018, 11Ms were not covered by the definition of educational institutions as given in G.O.Ms.No.588, Revenue (Commercial Taxes-II), 12th December, 2017 {corresponding notification No. 12/2017-Central Tax (Rate) dated 28.06.2017}. Thus, they were not entitled to exemption under Sl. No. 66 of the said notification. However, there was specific exemption to following three programs of IIMs under Sl. No. 67 of G.O.Ms.No.588, Revenue (Commercial Taxes-II), 12th December, 2017 {corresponding notification No. 12/ 2017 Central Tax (Rate) dated 28.06.2017} :-
(i) two-year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management,
(ii) fellow programme in Management,
(ii

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7 Central Tax (Rate) dated 28.06.2017} are available to the 11Ms. The legal position in such situation has been clarified by Hon'ble Supreme Court in many cases that if there are two or more exemption notifications available to an assessee, the assessee can claim the one that is more beneficial to him. Therefore, from 31st January, 2018 to 31st December, 2018, IIMs can avail exemption either under Sl. No 66 or Sl. No. 67 of the said notification for the eligible programs. In this regard following case laws may be referred-
i. H.C.L. Limited vs Collector of Customs [2001 (130) ELT 405 (SC)] = 2001 (3) TMI 971 – SUPREME COURT OF INDIA
ii. Collector of Central Excise, Baroda vs Indian Petro Chemicals [1997 (92) ELT 13 (SC)] = 1996 (12) TMI 66 – SUPREME COURT OF INDIA
iii. Share Medical Care vs Union of India reported at 2007 (209) ELT 321 (SC) = 2007 (2) TMI 2 – SUPREME COURT OF INDIA
iv. CCE vs Maruthi Foam (P) Ltd. [1996 (85) RLT 157 (Tri.) = 1995 (9) TMI 194 – CEGAT, NEW DELHI

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d to while determining eligibility of various programs conducted by Indian Institutes of Managements for exemption from GST.
Sl.No.
Periods
Programmes offered by Indian Institutes of Management
Whether exempt from GST
(1)
(2)
(3)
(4)
1
1st July, 2017 to 30th January, 2018
i. two-year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management,
ii. fellow programme in Management,
iii. five years integrated programme in Management.
Exempt GST from
i. One- year Post Graduate Programs for Executives,
ii. Any programs other than those mentioned at Sl. No. 67 of G.O.Ms.No.588, Revenue (Commercial Taxes-II), 12th December, 2017 {corresponding notification No. 12/2017 Central Tax (Rate) dated 28.06.2017}.
iii. All short duration executive development programs or need based specially designed programs (less than one year).
N

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(PGP-FABM) 2-year program
3. Fellow Programme in Management (FPM) – 4 to 5-year program
4. Post-Graduate Programme in Management for Executives (PGPX) – 12 months (1 year) full time program
5. ePost-Graduate Programme (ePGP) – 2-year online program.
This list is an example of long duration programs recognised under IIM Act, 2017 offered by IIM Ahmedabad. Similar programs offered by other IIMs of India may kindly be referred by 11Ms and tax authorities during assessment.
Annexure 2: Programmes not exempt under GST Law
The executives / professionals doing short term courses (less than one year) are considered as “participants” of the programmes of the IIM Ahmedabad:
1. Armed Forces Programme
2. Faculty Development Programme
3. Executive Education
a. Customized Executive Programmes
b. Open Enrolment Programme
This list is an example of short duration executive development programs offered by IIM Ahmedabad which are available to participants. Similar programs offered by other

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Whether exporter availing 0.1% concessional rate of IGST eligible for drawback?
Query (Issue) Started By: – Mohideen A Dated:- 30-1-2019 Last Reply Date:- 31-1-2019 Goods and Services Tax – GST
Got 1 Reply
GST
We are an exporter unit enjoying 0.1% concessional rate of GST on inward supplies and then directly export to our clients abroad as exports. Can we avail both drawback on such exports and concessional rate on input GST. kindly clarify.
also, the current drawback rate has only

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Reverse Charge applicability of GST or Not
Query (Issue) Started By: – shankar narayanan Dated:- 30-1-2019 Last Reply Date:- 31-1-2019 Goods and Services Tax – GST
Got 4 Replies
GST
Vendor is from Mumbai (Un-registered service provider) since Vendor is falling below the threashold limit of ₹ 20L. Vendor issued invoice to his Noida customer towards supply of one manpower to his Noida Customer. As per invoice place of provision of service is Noida. As per invoice Service provider is Mumbai address and Service Recipient is Noida address
Query is whether Noida customer need to pay GST under reverse charge ? Please clarify
Reply By KASTURI SETHI:
The Reply:
Security service is under RCM and not manpower supply. Both are d

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Rule 41A
Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory
GST
Input Tax Credit
Rule 41A of Central Goods and Services Tax Rules, 2017
1[Rule 41A. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory.-
(1) A registered person who has obtained separate registration for multiple places of business in accordance with the provisions of rule 11 and who intends to transfer, either wholly or partly, the unutilised input tax credit lying in his electronic credit ledger to any or all of the newly registered place of business, shall furnish within a period of thirty days from obtaining such separat

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Rule 21A
Suspension of registration
GST
Registration
Rule 21A of Central Goods and Services Tax Rules, 2017
1[Rule 21A. Suspension of registration.-
(1) Where a registered person has applied for cancellation of registration under rule 20, the registration shall be deemed to be suspended from the date of submission of the application or the date from which the cancellation is sought, whichever is later, pending the completion of proceedings for cancellation of registration under rule 22.
(2) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29 or under rule 21, he may 4[****] suspend the registration of such person with effect from a date to be determined by him, pending the completion of the proceedings for cancellation of registration under rule 22.
11[(2A) Where,-
(a) a comparison of the returns furnished by a registered person under section 39 with the details of outward supplies furnished in

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thirty days, as to why his registration shall not be cancelled.]
(3) A registered person, whose registration has been suspended under sub-rule (1) or sub-rule (2) 6[or sub-rule (2A)], shall not make any taxable supply during the period of suspension and shall not be required to furnish any return under section 39.
2[Explanation.-For the purposes of this sub-rule, the expression “shall not make any taxable supply” shall mean that the registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies made by him during the period of suspension.]
7[(3A) A registered person, whose registration has been suspended under sub-rule (2) or sub-rule (2A), shall not be granted any refund under section 54, during the period of suspension of his registration.]
(4) The suspension of registration under sub-rule (1) or sub-rule (2) 8[or sub-rule (2A)] shall be deemed to be revoked upon completion of the proceedings by the proper officer under rule 22 and such revocation s

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order having the effect of revocation of suspension of registration has been passed, the provisions of clause (a) of sub-section (3) of section 31 and section 40 in respect of the supplies made during the period of suspension and the procedure specified therein shall apply.]
 
 
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NOTES:-
1.
Inserted vide Notification No. 03/2019 – Central Tax dated 29-01-2019 w.e.f. 01-02-2019
2.
Inserted vide Notification No. 49/2019 – Central Tax dated 09-10-2019
3.
Inserted vide Notification No. 49/2019 – Central Tax dated 09-10-2019
4. 
Omitted vide Notification No. 94/2020-Central Tax dated 22-12-2020 before it was read as
“, after affording the said person a reasonable opportunity of being heard,”
5. 
Inserted vide Notification No. 94/2020-Central Tax dated 22-12-2020 
6. 
Inserted vide Notification No. 94/2020-Central Tax dated 22-12-2020
7. 
Inserted vide Notification No. 94/2020-Central Tax date

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Section 34 of CGST Act: Adjust Tax Liability with Credit/Debit Notes for Accurate GST Compliance on Goods and Services.
Act-Rules
GST
Credit and debit notes. – Section 34 of the CENTRAL GOODS

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GST Registration Cancellation Rules: Section 29 Details Conditions, Process for Suspension, Voluntary Cancellation, and Ensures Fair Hearing.
Act-Rules
GST
Cancellation or suspension of regis

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GST Registration Process: Section 25 Explains Mandatory and Voluntary Registration, GSTIN Issuance, and Conditions for Cancellation.
Act-Rules
GST
Procedure for registration – Section 25 of t

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Compulsory GST Registration: Section 24 Requires Specific Categories to Register Regardless of Turnover for Compliance and Tax Collection.
Act-Rules
GST
Compulsory registration in certain cas

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GST Registration Rules: Section 22 Mandates Registration for Businesses Exceeding Turnover Threshold, Includes Exceptions for Certain Taxpayers.
Act-Rules
GST
Persons liable for registration.

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Section 20 of CGST Act: How Input Service Distributors Allocate Tax Credits Among Recipients Based on Turnover and Services Received.
Act-Rules
GST
Manner of distribution of credit by Input S

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Central Goods and Services Tax Act: Key Rules on Input Tax Credit Allocation and Blocked Credits in Section 17 Explained.
Act-Rules
GST
Apportionment of credit and blocked credits. – Section

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Eligibility and Conditions for Claiming Input Tax Credit u/s 16 of CGST Act 2017 Explained.
Act-Rules
GST
Eligibility and conditions for taking input tax credit. – Section 16 of the CENTRAL G

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Understanding Time of Supply for Services u/s 13 of CGST Act 2017: Key to GST Compliance Clarity.
Act-Rules
GST
Time of supply of services. – Section 13 of the CENTRAL GOODS AND SERVICES TAX

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Section 12 of CGST Act: Timing of Goods Supply for GST Crucial for Tax Rate and Liability Determination.
Act-Rules
GST
Time of supply of goods. – Section 12 of the CENTRAL GOODS AND SERVICES

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Simplified Taxation for Small Businesses under GST: Section 10 Composition Levy Explained for Easy Compliance and Reduced Burden.
Act-Rules
GST
Composition levy. – Section 10 of the CENTRAL G

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Section 9 of CGST Act: Levy and Collection of GST on Intra-State Supplies, Including Reverse Charge Mechanism Explained.
Act-Rules
GST
Levy and collection. – Section 9 of the CENTRAL GOODS AN

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Section 7 of CGST Act 2017: Defining Supply Scope, Including Sale, Transfer, and Import Services for GST Clarity.
Act-Rules
GST
Scope of supply. – Section 7 of the CENTRAL GOODS AND SERVICES

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