Author: admin_gst

Goods and Services Tax – GST – Dated:- 18-10-2018 – Ministry of Finance Posted On: 18 OCT 2018 5:51PM by PIB Delhi There appears to be misgiving about the last date for taking Input Tax Credit (ITC) in relation to invoices or debit notes relating to such invoices pertaining to period from July, 2017 to March, 2018. Such uncertainty seems to stem from the Government s decision to extend the last date for furnishing of details of outward supplies in FORM GSTR-1 from time to time. According to Section 16 (4) of the CGST Act, 2017, a registered person shall not be entitled to take ITC in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under Section 39 for the month of

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ture of taxpayer facilitation and does not impact the ability of the taxpayer to avail ITC on self-assessment basis in consonance with the provisions of Section 16 of the Act. The apprehension that ITC can be availed only on the basis of reconciliation between FORM GSTR-2A and FORM GSTR-3B conducted before the due date for filing of return in FORM GSTR-3B for the month of September, 2018 is unfounded as the same exercise can be done thereafter also. It may, however, be noted that the Government has extended the last date for furnishing of return in FORM GSTR-3B for the month of September, 2018 for certain taxpayers who have been recently migrated from erstwhile tax regime to GST regime vide Notification No. 47/2018- Central Tax dated 10th S

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Goods and Services Tax – Started By: – Bhanwarlal Sharma – Dated:- 18-10-2018 Last Replied Date:- 20-10-2018 – who should issue E-way bill when the supply from job work place to customer ??Either principal or registered Job worker will generate E-way bill for supply?? – Reply By Ganeshan Kalyani – The Reply = Here, job worker can generate e-way bill as the goods are moving from his place and with a condition that job worker is added as an additional place of business. – Reply By DR.MARIAPPAN GO

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Service Tax – Service Tax audit of a private agency by CAG after migration to GST – We have serious doubts whether, with the aid of Rule 5A of the Service Tax Rules, 1994, the CAG can carry out compul

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Goods and Services Tax – Input tax credit – As the deadline for completing this form and availing the credit is 20.10.2018, the respondents are hereby directed to permit the petitioners to fill the GS

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Goods and Services Tax – Started By: – mathur ramachandran – Dated:- 18-10-2018 Last Replied Date:- 20-10-2018 – My client has raised supply invoices in the previous FY 17-18 – but his part-time accountant omitted to enter the values/particulars in GSTR 3B / 1 – But they have paid the tax due in relation thereto in May 18 in the next FY 18-19. Now one of the buyers is refusing to pay the GST amount since the purchase (my client's sale) is not reflected in his GSTR 2A. Now please advise as to how my client can rectify his returns for the FY 17-18 now for including the omitted turnover. Is my understanding that there is no provision in GST for revision of returns? What are the options available to my client to regularise his GST returns

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2018 (10) TMI 1375 – CESTAT MUMBAI – TMI – Refund of service tax paid subject to the condition that no credit has been availed – benefit of Notification No. 17/2011-ST dated 1.3.2011 as also a subsequent identical Notification No.40/2012-ST dated 20.6.2012 – Revenue entertained a view that they have availed the cenvat credit of service tax so paid by them and as such, the condition of the notification stands violated by them – what exactly is the meaning of the expression “taken” appearing in sub-clause (g) of Explanation (2) appended to the notification in question?
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Held that:- The notification debars taking of cenvat credit of service tax paid on the specified services used for the operations in SEZ unit.
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A mere maintenance of an account showing the total quantum of service tax paid by the assessee cannot be held to be availment of cenvat credit. The mere entries in such records which are not even prescribed statutory records, cannot lead to the inevitable conclusion tha

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tions on SEZ, is that no cenvat credit would be availed by the assessee. Such availment cannot be held to be there unless such service tax accumulated in the accounts of the assessee stands utilized by them.
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Appeal allowed – decided in favor of appellant. – ST/87531/2018 – A/87665/2018 – Dated:- 18-10-2018 – Mrs. Archana Wadhwa, Member (Judicial) For the Appellant : Shri Keval Shah, C.A. For the Respondent : Shri Sudhir B. Mane, Assistant Commissioner (AR) ORDER After hearing both the sides duly represented by Shri Keval Shah, Chartered Accountant, for the appellant and Shri Sudhir B. Mane, Assistant Commissioner (AR), I find that the appellant is a unit located in SEZ area and was availing the benefit of Notification No. 17/2011-ST dated 1.3.2011 as also a subsequent identical Notification No.40/2012-ST dated 20.6.2012. In terms of the said notification, the input services, utilized by the SEZ developer, for the authorized operations, are exempt from payment of service tax. The

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were maintaining the record showing the quantum of service tax paid by them in respect of various services so received. 3. Subsequently, they filed a refund claim for ₹ 8.60 lakhs approximately for claim of the said service tax so paid by them. However, inasmuch as the assessee had reflected the said service tax in their ST-3 returns, Revenue entertained a view that they have availed the cenvat credit of service tax so paid by them and as such, the condition of the notification stands violated by them. Accordingly, proceedings were initiated for denial of the refund claim, resulting in passing of the present impugned orders by the authorities below. 4. The appellant during the course of adjudication took a categorical stand that no cenvat credit stands taken by them or stands utilized by them. They have merely maintained a record of the service tax so paid by them in respect of various input services and the total amount of such service tax was reflected by them in their ST-3 re

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know about the total service tax quantum earned by the assessee will also not amount to the fact that as if the assessee has taken and utilized the credit. Not only that the appellant in their subsequent ST-3 returns has again shown the opening balance of such account maintained by them as zero and has reflected the total service tax earned by them in that period. The appreciation of all the above facts leads to only one inevitable conclusion that no cenvat credit was availed by the assessee and as such, there was no violation of the condition of the notification. 6. Even the lower authorities in their impugned orders have nowhere disputed the fact that such amount of service tax reflected by them in their ST-3 returns was utilized by them. The condition of the notification, which grants refund of service tax paid on various services utilized for authorized operations on SEZ, is that no cenvat credit would be availed by the assessee. Such availment cannot be held to be there unless su

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2018 (10) TMI 1554 – CESTAT MUMBAI – TMI – CENVAT Credit – denial on the ground that the service tax registration number of vendor was not mentioned in its input invoices – case of appellant is that since the vendor was registered under Service Tax laws, therefore inadvertent error on the invoices should not be used as a basis to deny the CENVAT credit – Held that:- The vendor applied for service tax registration number on 17.10.2001 and the same was allowed to the vendor on 29.04.2005 i.e. much before the vendor issued invoices to the Appellant for the period in question – It is not the case of Revenue that the vendor has not paid the Service Tax which was collected by him from the Appellant, who have utilised their services. CENVAT credit is being denied to the Appellant only on the ground that the invoices were not having the registration number of the service provider.
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There is no allegation or finding to the effect that the input services were not received by the Appellant

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P-94/2017-18. In the present case CENVAT credit of ₹ 81,854/- has been denied to the Appellant on the ground that the service tax registration number of vendor was not mentioned in its input invoices. It is an admitted fact that as soon as the Audit raised the objection, on 10.05.2010 itself the Appellant submitted the service tax registration of the vendor along with invoices and prayed that since the vendor was registered under Service Tax laws, therefore inadvertent error on the invoices should not be used as a basis to deny the CENVAT credit. But still, the Revenue rejected the CENVAT credit and issued a show-cause notice dated 26.02.2012 after invoking the extended period of limitation as to why:- (i) CENVAT credit of ₹ 81,854/- (Rupees eighty one thousand eight hundred and fifty four only) taken/utilised in respect of invoices mentioned in Para (3) above should not be disallowed and recovered from them under Rule 14 of the CENVAT Credit Rules, 2004 read with the provi

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d in this appeal is whether the Appellant has contravened the provisions of Rule 11(2) of Central Excise Rules, 2002 and Rules 9(2) of CENVAT Credit Rules, 2004 by availing CENVAT credit on the input invoices which did not bear service tax registration of the vendor. On perusal of the records, it is clear that the vendor applied for service tax registration number on 17.10.2001 and the same was allowed to the vendor on 29.04.2005 i.e. much before the vendor issued invoices to the Appellant for the period in question. It is not the case of Revenue that the vendor has not paid the Service Tax which was collected by him from the Appellant, who have utilised their services. CENVAT credit is being denied to the Appellant only on the ground that the invoices were not having the registration number of the service provider. There is no allegation or finding to the effect that the input services were not received by the Appellant or that the said services were not covered under the scope of eli

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2018 (11) TMI 58 – AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH – 2018 (19) G. S. T. L. 128 (A. A. R. – GST) – Rate of GST – Construction services – works contract in relation to construction of road, bridges, buildings, civil structures of government, semi-government and private undertakings, secured through tenders in the case of government undertakings, and through personal negotiations in case of private undertakings – Scope of 'Government Entity' – N/N. 11/2017Central Tax (rate) dated 28.06.2017 – Concessional rate of GST @12% applicable or tax rate applicable at 18%? – Sr. No.3(vi)(c) of Notification no.11/2017-CT (Rate) dtd.28.06.2017.
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Whether MPPGCL, a Government Entity or not? – Held that:- In the Application itself that MPPGCL has been established by the Government of Madhya Pradesh and the Government of Madhya Pradesh has a 100% shareholding in the company. The State Government is also exercising full control over the activities of the said company. Needless to say th

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under MPGST Act 2017, but extrapolating and extending this concessional rate to any or all activities of MPPGCL will not only be unwarranted but also defeat the very purpose of concessional rate.
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The impugned activity of the applicant would attract GST @18% (9% CGST + 9% SGST) classifiable under SAC 9954 read with Notification No.11/2017-Central Tax (Rate) and corresponding notification under MPGST Act 2017.
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Ruling:- M/s. Madhya Pradesh Power Generation Company Limited is a Government Entity as defined under Notification No.31/2017-Central tax (Rate) for the purpose of GST law.
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The works contract service of construction of 599 residential quarters allotted to the applicant by MPPGCL will merit classification under SAC 9954 and would attract GST @ 18% (9% CGST + 9% SGST). – Case Number 18/2018 and Orders No. 15/2018, No.12/2018/AAR/R-28/39 Dated:- 18-10-2018 – RAJIV AGRAWAL AND MANOJ KUMAR CHOUBEY, MEMBER Present for the Behalf of Applicant: Anil Kumar Gupta PROCEEDIN

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pany filled the tender and the same was allotted to it by MPPGCL, as per the scope of work mentioned below: Scope of Work:- Construction of building and structure for colony at village Siveria on lumpsum turnkey basis, which includes approximately 599 staff quarters for plant personnel, all internal connecting roads and drains, necessary geotechnical investigations, complete site clearance & site developmet work, complete water supply system, overhead tanks & underground sump, complete sanitary & sewage works system including Sewage treatment plant, rain water harvesting system, complete electrification system, etc. The contractor shall carry out all other miscellaneous work that will be necessary for completing this package on turnkey basis. 1.4. That, during the course of carrying out the construction work, the applicant company raised Running Bills (RA bills) for the portion of work completed at a point of time. To MPPGCL by charging CGST and SGST at the rate of 9% each,

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hapter, Section or Heading Description of Service Rate (per cent.) Condition 1 Chapter 99 All Services – 2 Section 5 Construction Services – 3 Heading 9954 (Construction services) (vi) Composite supply of works contract as defined in clause(119) of section 2 of the CGST Act, 2017 provided to the Central government, State government, or a local authority or government authority or a government entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of- (a) …………. (b) …………. (c) a residential complex predominantly meant for self use or the use of their employees or other persons specified in paragraph III of the CGST Act, 2017, 6 Provided that where the services are supplied to a government entity, they should have been procured by the said entity in relation to a work entrusted to it by the CG, SG or the Union Territory or local authority, as the cas

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Commencement of Business on 16-07-2002. g. The Registered office of the Company is at Shakti-Bhawan, Rampur, Jabalpur h. The Authorized Capital of the Company at present is ₹ 10,000 Cr. (Ten Thousand Crore) divided into 10,000,00,000 Shares of ₹ 100 each. i. The issued, subscribed and paid up capital is ₹ 5325,54,68,800 (Rs. Five Thousand Three Hundred Twenty Five Crores Fifty Four Lacs Sixty Eight Thousand Eight Hundred only) divided into 5,3255,4,688 shares of ₹ 100 each. j. The Govt. of MP vide Gazett Notification (Extraordinary) No. 226 notified order no. 3679/ FRS/ 18/13/2002 Dtd. 31-05-2005 to give effect to the reorganization of the Madhya Pradesh State Electricity Board. The Para2(a) of the said order is reproduced below : k. With effect from 01.06.2005 (the effective date) the function of Generation of electricity as specified in schedule A to the Transfer Scheme Rules, 2003, shall be conducted and shall be carried on by Madhya Pradesh Power Generating

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adhya Pradesh government, and 100% shareholding and control is being carried out by the MP state government. Further, this company has been exclusively formed to carry out the work of power generation. Therefore, it is an entity unequivocally covered under the purview of Government Entity . 1.10. That, MPPGCL further claimed that, the construction of 599 residential quarters for its staff is also covered under the condition prescribed under entry 3(vi)(c) of the notification (supra). The condition prescribes that, the concessional rate of 12 (6+6)% is applicable on fulfillment of the following: where the services are supplied to a government entity, they should have been procured by the said entity in relation to a work entrusted to it by the CG, SG or the Union Territory or local authority, as the case may be. MPPGCL stated that construction of 599 residential quarters for its staff is the work procured by it from the MP state government, whose work contract for construction was then

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overnment, State government; or a local authority or government authority or a government entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of- (a) to (b) ** ** ** (c) A residential complex predominantly meant for self use or the use of their employees or other persons specified in paragraph 3 of the schedule III of the CGST Act, 2017, Provided that where the services are supplied to a government entity, they should have been procured by the said entity in relation to a work entrusted to it by the CG, SG or the Union Territory or local authority, as the case may be. 1.13 That, in view of the above facts and circumstances, even if we consider MPPGCL to be a Government Entity , then also the moot question remains as to whether the construction work of 599 residential quarters as allotted to the applicant company by MPPGCL is the service which has been procured by MPPGCL entity in relation to a work

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t which thereafter allotted the same to the applicant company. Therefore the riddle of the proviso clause has remained intact. And thus, the work contract does not become entitled to the concessional rate of 12(6+6)%. 2. QUESTIONS RAISED BEFORE THE AUTHORITY: The following questions have been posted before the Authority 1. Whether Madhya Pradesh Power Generation Company Limited is a 'Government Entity'?; 2. If yes, whether the work contract service of construction of 599 residential quarters allotted to the Applicant company under the tender, will be charged under the GST rate of 12% (6+6) [as per entry 3(vi)(c)] or 18% (9+9) [under entry 3(ii)]; 3. Or otherwise if the works contract service is not covered under entry 3(vi)(c), in the facts and circumstances of the Applicant company, then what is the applicable rate of GST? 3. DEAPRTMENT'S VIEW POINT: The CGST & Central Excise Commisionerate, Jabalpur has furnished its opinion vide letter C.No.GST/Party/lsssues/HQRS-JBP

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d by the said entity in relation to a work entrusted to it by the Central Government, State Government, UT or local authority as the case may be (which is a condition for concessional rate of 6%). 4. RECORD OF PERSONAL HEARING: 4.1. Shri Anil Kumar Gupta, C.A. Authorised Representative, appeared on behalf of the applicant for Personal Hearing on 11.10.2018 and he reiterated the submissions already made in the application. He urged for an early ruling in the matter. 5. DISCUSSIONS AND FINDINGS: 5.1 We have carefully considered the submissions made by the applicant in the application, the pleadings on behalf of the Applicant made during the course of personal hearing. At the outset, we find that the issue raised in the Application is squarely covered under Section 97(2)(b) of the CGST Act 2017 and MPGST Act 2017 being a matter related to applicability of exemption notification, and the applicant have complied with the all the requirements for filing this application as laid down under th

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slature; or ii) established by any Government, with 90per cent, or more participation by way of eguity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority. 5.4. We find in the Application itself that MPPGCL has been established by the Government of Madhya Pradesh and the Government of Madhya Pradesh has a 100% shareholding in the company. The State Government is also exercising full control over the activities of the said company. Needless to say that in the given circumstances M/s MPPGCL qualifies to be called and termed as a 'Government Entity' for the purpose of GST law, as it fulfils the necessary and sufficient conditions laid down under notification supra. 5.5. Now, the said Government Entity i.e. MPPGCL has been entrusted with the work of power generation in the State of Madhya Pradesh. Though we do not have details of work entrusted by the State Government to MPPGCL, on the basis of facts brough

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3(vi)(c) of the Notification No.11/2017-CT(Rate) under CGST Act and corresponding notification under MPGST Act 2017, but extrapolating and extending this concessional rate to any or all activities of MPPGCL will not only be unwarranted but also defeat the very purpose of concessional rate. 5.6. We also take a note of the departmental opinion given in this matter by the Joint Commissioner, CGST & Central Excise, Jabalpur, as discussed in foregoing paras, and we express our agreement with the same. The activity in question definitely does not have any relation to the principal work of power generation entrusted by the state government to MPPGCL, and therefore the works contract service of construction of residential quarters would attract GST @18% (9% CGST + 9% SGST) in terms of Notification No.11/2017-CT Rate dtd.28.06.2017 and corresponding notification under MPGST Act 2017. 5.7. Thus in view of the discussions foregoing, we conclude that the impugned activity of the applicant woul

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2019 (1) TMI 359 – AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH – TMI – Classification of supply – Works contract services or not – Applicability of clause (vi)(a) of Sr. No. 3 of table of Notification No. 11/2017-Central Tax(Rate) dated the 28th June, 2017 – applicability of rate of tax on the works contract services received – Held that:- The projects are undertaken for construction of electricity distribution lines, sub-stations and other infrastructure which are meant predominately for sell of electricity in urban and/or rural area – the projects under DDUGY, IPDS, ADB, SSTD, Saubhagya Yojna, FSP and all other schemes of governments are carried out for business purpose and the benefit of Concessional Rate of 12% (6% under Central tax and 6% State tax) as per notification under is not available to the applicant on works pertaining to construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration, which are carried out in

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and 6% State tax) for the said projects in terms of Notification No.24/2017-Central Tax (Rate) dated 21.09.2017 read with Notification No.31/2017-Central Tax (Rate) dated 13.10.2017.
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The applicable rate of tax is 18% (9% under Central tax and 9% State tax). – Case No. 19/2018 Order No. 16/2018 Dated:- 18-10-2018 – RAJIV AGRAWAL AND MANOJ KUMAR CHOUBEY (MEMBER) Present on behalf of applicant: Shree Rohit John, Accounts Officer PROCEEDINGS (Under section 98 of Central Goods and Services Tax Act, 2017 and the Madhya Pradesh Goods and Services Tax Act, 2017) 1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by M/s. Madhya Pradesh Madhya Kshetra Vidyut Vitaran Company Limited (hereinafter also referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical,

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s received by it. 4. QUESTION RAISED BEFORE THE AUTHORITY – The applicant wishes to know whether clause(vi)(a) of Sr. No. 3 of table of Notification No. 11/2017-Central Tax(Rate) dated the 2e June, 2017 is applicable on the works contract services received by it. and determination of liability to pay Tax. 5. DEPARTMENT'S VIEW POINT- The concerned officer submitted that the nature of works contract undertaken by the applicant doesn't come under the category for which the notified rate of tax is 12% (6% CGST and 6% SGST) but it will attract 18% (9% CGST and 9% SGST). 6. RECORD OF PERSONAL HEARING-Shree Rohit John, Accounts Officer Appeared for personal hearing on 11.09.18 and they reiterated the submission already made in the application and attached additional submission which goes as follow – 6.1.1. The Company Madhya Pradesh Madhya Kshetra Company Ltd. is wholly owned subsidiary of M.P. Power Management Co. Ltd. 6.2 The holding Company M.P. Power Management Co. Ltd. is wholly

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– Central Tax (Rate), Dated – 13/10/2017. 4) Notification No. 46/2017 – Central Tax (Rate), Dated – 14/11/2017. 5) Notification No. – 01/2018 – Central Tax (Rate), Dated – 25/01/2018. 6.6 Vide notification no. 24/2017 – Central Tax (Rate), Dated – 21/09/2017, Government of India by inserting entry no. (vi) notified concessional GST rate of 6% for the construction services provided to Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of – a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or c) a residential complex predominantly meant for self-use or the use of their employees or oth

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t the provisions referred above issued under the Notification No. 24/2017-Central Tax (Rate), Dated – 21/09/2017 and Notification No. 31/2017-Central Tax (Rate), Dated -13/10/2017 is applicable on the Company. 7. DISCUSSIONS AND FINDINGS: 7.1. First of all we must look in the contention that the Applicant is a government entity or not. As per Notification No. 31/2017 – Central Tax (Rate), Dated – 13/10/2017 issued under CGST Act, 2017 and corresponding notification under MPGST Act, 2017. Government Entity is defined as under – Government Entity means an authority or a board or any other body including a society, trust, corporation, i) set up by an Act of Parliament or State Legislature; or ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority. 7.2. The Company Madhya Pradesh Madhya Kshetra Company Ltd. is wholly owned subs

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ity. 7.6. Now it is important to discuss the nature of work undertaken by the applicant. The Applicant is entrusted for various ambitious projects of Central and State Government relating to strengthening of power distribution network and Rural Electrification for public welfare such as Deendayal Upadhyay Gram Jyoti Yojna for Rural Electrification (DDUGJY), Integrated Power Development Scheme (IPDS), Saubhagya Yojna, ADB funded project, Scheme for Strengthening of Transmission and Distribution systems (SSTD) projects, feeder separation project (FSP) etc., the work has been carried out with the help of Contractor and work include both supply of material and erection of the same. 7.7. The projects are undertaken for construction of electricity distribution lines, sub-stations and other infrastructure which are meant predominately for sell of electricity in urban and/or rural area. 7.8. As per the Memorandum of Association of the Company, Main objects to be pursued by the Company on its i

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on works pertaining to construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration, which are carried out in respect of projects under DDUGY, IPDS, ADB, SSTD, Saubhagya Yojna, FSP and all other schemes of governments as the same is undertaken for the business purpose. Further, as per Section 2 of CGST Act '2017 and MPGST Act, 2017 defines works contract as a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract; The composite supply of works contract as defined at Section 2 of CGST Act '2017 and MPGST Act, 2017 is treated as supply of service in terms of serial no.6, Schedule Il of CGST Act '2017 and MPGST Act, 2017. In the instan

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Goods and Services Tax – Started By: – Prateek Agrawal – Dated:- 17-10-2018 Last Replied Date:- 22-10-2018 – WHETHER RCM is applicable on LAND DIVERSION FEE PAID TO GOVERNMENT BY THE BUSINESS ENTITY Under Section 9(3) of CGST Act ? – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Sl. No. 5 of Notification No. 13/2017- Central Tax (Rate) dated 28.6.2017 as amended Services supplied by the Central Government, State Government, Union territory or local authority to a business ent

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Goods and Services Tax – GST – Dated:- 17-10-2018 – Ministry of Finance Posted On: 17 OCT 2018 3:10PM by PIB Delhi It has been brought to notice that doubts regarding the manner of filing the quarterly return by Composition Dealers in FORM GSTR-4 in the absence of auto-population of the details of inward supplies (other than supplies attracting reverse charge) received from registered suppliers exist amongst taxpayers. In this regard, it is to clarify that the taxpayers who have opted to pay ta

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Goods and Services Tax – Started By: – mathur ramachandran – Dated:- 17-10-2018 Last Replied Date:- 20-10-2018 – My client has raised supply invoices in the previous FY 17-18 – but his part-time accountant omitted to enter the values/particulars in GSTR 3B / 1 – But they have paid the tax due in relation thereto in May 18 in the next FY 18-19. Now one of the buyers is refusing to pay the GST amount since the purchase (my client's sale) is not reflected in his GSTR 2A. Now please advise as to how my client can rectify his returns for the FY 17-18 now for including the omitted turnover. Is my understanding that there is no provision in GST for revision of returns? What are the options available to my client to regularise his GST returns

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Goods and Services Tax – Constitutional validity of levy of GST on Lottery – a lottery is an ‘actionable claim’ and goods or moveable property. – lottery can be taxed under the Central Goods and Servi

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Goods and Services Tax – Levy of GST on Lottery – is differential levy of tax permissible? – It was after extensive deliberations that, the GST Council had approved the rates as presently obtaining in

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Service Tax – Validity of demand of service tax after migration to GST Regime – although Chapter V of the Finance Act of 1994 stood omitted u/s 173 of GST Act, but the savings clause provided u/s 174(

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2018 (10) TMI 1043 – GUJARAT HIGH COURT – TMI – Permission to file revised declaration in Form TRAN1 for the left over CENVAT Credit – time limit for filing revised Form GST TRAN1 – vires of Rules117 and 120A of the Central Goods and Service Tax Act, 2017.
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Petitioners would contend that the TRAN1 declaration was filed within time and attempt was also made before the last date, i.e. 27.12.2017, to correct a pure typographical error. However, the system did not accept such correction.
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Held that:- The extended time for making declaration, which was extended upto 27.12.2017, would take within its fold, any typographical or such other corrections, which may be noted in the declaration already filed. Even otherwise, the case of the petitioners would, perhaps, fall within the situation of the assessee being unable to file correct declaration due to technical glitches on the official portal, for which purpose, the Commissioners are authorized to grant extension upto 31.03.2019.

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e context of time limit provided therein. The petitioners challenge to the statutory provisions, therefore, stood terminated. 3.The main grievance of the petitioners, however, needs further examination. Counsel for the petitioners pointed out that Form TRAN1 was filed by the petitioners on 08.07.2017 showing balance CENVAT Credit of ₹ 1,06,08,998/. However, due to pure oversight and typographical error, the CENVAT Credit admissible in ITC was shown as Nil . On account of this wrong declaration, the petitioners would not be able to migrate the left over CENVAT Credit as on 30.06.2018 to the GST regime. Counsel pointed out that the last date by extension for filing Form TRAN1 was 27.12.2017, before which date, the petitioners had attempted to make correction in the said Form. 4. A letter was written to the authorities on 25.11.2017 stating as under; Referring to our telecommunication on help desk at the time of filling TRANS 1 in the head of Amount of Tax Credit Carried Forward, We

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ed. Our Service Request Number is 201712191829221. 7. Counsel for the petitioners would contend that the TRAN1 declaration was filed within time and attempt was also made before the last date, i.e. 27.12.2017, to correct a pure typographical error. However, the system did not accept such correction. The petitioners would, thus, lose the entire CENVAT Credit balance of ₹ 1,06,08,998/. 8. It would, prima facie, appear that the extended time for making declaration, which was extended upto 27.12.2017, would take within its fold, any typographical or such other corrections, which may be noted in the declaration already filed. Even otherwise, the case of the petitioners would, perhaps, fall within the situation of the assessee being unable to file correct declaration due to technical glitches on the official portal, for which purpose, the Commissioners are authorized to grant extension upto 31.03.2019. 9. Notice returnable on 30.10.2018. Direct service permitted. – Case laws – Decisi

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2018 (10) TMI 1153 – CESTAT MUMBAI – TMI – CENVAT credit – During the course of manufacture of dutiable Sugar & Molasses, “Bagasse” emerges as a waste/by-product, which was being cleared by the Appellant at ‘Nil’ rate of duty – non-maintenance of separate records for the dutiable product and exempted product as required under Rule 6(2) of the CENVAT Credit Rules, 2004, nor followed the procedural under Rule 6(3A) of the CENVAT Credit Rules, 2004 – Circular No. 1027/15/2016-CX dated 25.04.2016.
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Held that:- The Hon'ble Supreme Court’s decision in the matter of DSCL Sugar Ltd. [2015 (10) TMI 566 – SUPREME COURT] has clearly laid down that bagasse is agricultural waste of sugarcane and the waste and residue of agricultural products, during the process of manufacture of goods cannot be said to be result of any process. There is no manufacturing process involved in Bagasse’s production. “Bagasse” is not ‘goods’ but merely a waste or by-product, therefore Rule 6 of CENVAT Credit Rules,

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t For the Respondent : Shri A.B. Kulgod, Assistant Commissioner (AR), Shri M.R. Melvin, Superintendent (AR) ORDER PER: AJAY SHARMA These appeals have been filed against the Order-in-Appeal Nos. NGPII/ APPL/17/2017-18 dated 08.03.2018 & NGP-II/APPL/21/2017-18 dated 09.03.2018 passed by the Commissioner, CGST & Central Excise, Nagpur-II. 2. The brief facts of the matter is that the Appellant is engaged in manufacture of Sugar & Molasses and they are availing facility of CENVAT credit under CENVAT Credit Rules, 2004, for input and capital goods credit as well as input service credit. During the course of manufacture of dutiable Sugar & Molasses, Bagasse emerges as a waste/by-product, which was being cleared by the Appellant at Nil rate of duty. 3. According to the department, the Appellant is availing CENVAT credit on Bagasse and during the period from September, 2014 to June, 2015 they have neither maintained separate CENVAT credit account for the dutiable product and exe

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n of Hon'ble Supreme Court in the matter of Union of India and Others Vs. DSCL Sugar Ltd. reported in 2015 (322) ELT 769 (S.C.) but confirmed the demand of ₹ 5,48,023/- for the period from March, 2015 to June, 2015, in view of the amendment made in Rule 6 of CENVAT Credit Rules, 2004 w.e.f. 01.03.2015, along with interest and penalty. On filing the appeal by the Appellant, the Learned Commissioner, CGST & Central Excise, Nagpur-II upheld the order passed by the adjudicating authority and rejected the appeal. 5. I have heard Learned Consultant for the Appellant and Learned Authorised Representative for the Revenue and perused the records. Learned Consultant for the Appellant submits that the duty has been demanded from them under the provisions of Rule 6 of the CENVAT Credit Rules, 2004 on the ground that they have not paid the specified amount of sale value of Bagasse under Rule 6(3)(i) of CENVAT Credit Rules, 2004. He further submitted that Bagasse is nothing but waste o

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M/s. ECO Cane Sugar Energy Ltd. & Others etc. Vs. CCE, Kolhapur – 2017 (12) TMI 950- CESTAT-MUMBAI (vii) M/s Shivratna Udyog Ltd. & Others etc. Vs. Commissioner of Customs & Central Excise – 2017 (9) TMI 985- CESTAT MUMBAI (viii) Shree Narmada Khand Udyog, Sahakari Mandli Ltd. Vs. Commissioner (Appeals) – 2018 (8) TMI 1075 – CESTAT AHMEDABAD (ix) M/s Simbhaoli Sugar Ltd. Vs. CCE, Noida – 2018 (8) TMI 160 – CESTAT ALLAHABAD (x) M/s Triveni Engineering & Industries Ltd. Vs. C.C. & C.E. & S.T. – Noida – 2018 (8) TMI 6 – CESTAT ALLAHABAD 6. The Learned Authorised Representative on behalf of the Revenue reiterated the finding in the impugned order and submitted that the subsequent Circular of the Board, being Circular No. 1027/15/2016-CX dated 25.04.2016, issued after amendment made in Rule 6(1) of CENVAT Credit Rules, 2004 w.e.f. 01.03.2005 clarifies that Bagasse cleared for consideration from the factory need to be treated like exempted goods for the purpose of re

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s of exempted service except in the circumstances mentioned in sub-rule(2): Provided that the CENVAT credit on inputs………….. Explanation 1:- For the purposes of this rule, exempted goods or final products as defined in clauses (d) and (h) of Rule 2 shall included non-excisable goods cleared for a consideration from the factory. Reading the aforesaid explanation-I reveals that non-excisable goods cleared for consideration, would fall within the scope of the said Rule. The contention of the Revenue is that since, the exempted goods , final products defined under the CENVAT Credit Rules, 2004 in clause (d) and clause (h), respectively include non-excisable goods, which is cleared for consideration from factory, hence Rule 6(1) is applicable to the by-product bagasse. Clause (d) and (h) of the said Rule reads as follows:- (d) "exempted goods" means excisable goods which are exempt from the whole of the duty of excise leviable thereon, and includes goods which are chargeabl

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is Tribunal, and secondly the said Circular was issued on 25.04.2016 i.e. on a later date, whereas the period in dispute is March, 2015 to June, 2015. 9. Almost all the decisions cited by Learned Counsel for the appellant are on identical issue and in all the decisions, this Tribunal has taken a consistent view that Rule 6 of CENVAT Credit Rules, 2004 has no application in given facts. For instance, in the matter of M/s Shivratna Udyog Ltd. & Others (supra), while allowing the appeal, the following order has been passed by this Tribunal :- I have carefully considered the submissions made by both sides. The fact of the case is that the appellants goods in dispute are bagasse, press-mud, boiler ash and compost which are either waste or by-products. The issue is to be decided is whether in terms of Rule 6(3) an amount of 6% is required to be paid on the clearance of such waste/by product. The issue has been considered in various judgments. In the case of Rallies India Ltd. Vs. Union o

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f non-excisable goods, the reversal under Rule 6(3) is required. In this regard he referred to the Hon ble Supreme Court judgment in the case of DSCL Sugar Ltd.(supra). Wherein the Hon ble Supreme Court has held that in case of non-manufactured/non-excisable goods under Rule 6(3) would not apply and after the amendment in Rule 6(1) by inserting explanation, the ratio of the Hon ble Supreme Court judgment will not applicable for the period after amendment. On careful consideration of this submission, I find that the issue before the Hon ble Supreme Court in DSCL Sugar Ltd. was that whether Rule 6(3) is applicable in case of non-excisable goods. However, in the present case all the goods which are cleared without payment of amount under Rule 6(3) are either by product or waste. In case of by product or waste the decision of Jurisdictional High Court of Bombay in the case of Rallies India Ltd.(supra) settled the issue that case of by product or waste cenvat credit cannot be denied. As pro

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2018 (10) TMI 1416 – BOMBAY HIGH COURT – TMI – Demand barred by limitation – remand of the matter – Section 35G of the Central Excise Act, 1944 – Whether in the facts and circumstances of the case and in law, the Tribunal was correct in remanding the matter to the adjudicating authority?
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Held that:- The impugned order even does not record whether any of the parties at the hearing urged that the order dated 7th June, 2013 of the Commissioner was impossible to understand, therefore, making it difficult to challenge. It cannot be disputed that in the facts of a particular case, the Tribunal may refer/ restore the case to the adjudicating authority for fresh consideration.
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In fact, Section 35C of the Act, while dealing with the orders of the Tribunal does provide that it may if it thinks fit, refer the case back to the authority which passed the order in appeal. However, the word “may if it thinks fit”, is not an arbitrary or subjective satisfaction of the Tribunal but a satis

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l under Section 35G of the Central Excise Act, 1944 (the Act), challenges the order dated 2nd November, 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal). 2 The Appellant urges the following question of law for our consideration: Whether in the facts and circumstances of the case and in law, the Tribunal was correct in remanding the matter to the adjudicating authority? 3 At the request of the parties, the Appeal itself is being disposed of finally at this stage, as the controversy is within a narrow compass. 4 A show cause notice dated 1st April, 2010, was issued to the Appellant by the Respondent Revenue, seeking to recover excess Cenvat Credit, aggregating to ₹ 46.15 Crores, for the period November, 2004 to March, 2008. 5 Appellant filed its reply to the Commissioner, contesting the notice both on merits and limitation. By an order dated 7th June, 2013, the Commissioner held that show cause noticecumdemand, is barred by limitation. Thus, he h

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llenged the conclusion of the Commissioner that the demand is barred by limitation. It is pointed out that the impugned order does not record the dispute which requires adjudication nor does it record the grievance of the parties. It merely proceeds on its perusal of the order of the Commissioner and comes to the conclusion that the order has been passed without any reasons inasmuch as same does not exhibit the mind of the author. 8 On the other hand, Mr. Jetly, learned Counsel for the Revenue, submits that no interference is warranted. This on the ground that no prejudice would be caused as the impugned order has merely restored/ remanded the show cause notice to the Commissioner for fresh adjudication. 9 We have been taken by the parties through the impugned order of the Tribunal. We do not find any recording of the controversy in dispute and the grievance of the parties to it. The impugned order even does not record whether any of the parties at the hearing urged that the order date

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mand a matter for fresh consideration, the same cannot be at its whim and fancy or mere ispi dixit but a conclusion based on reasons. 10 Therefore, the impugned order is not sustainable. Mr. Jetly's submission that no prejudice is caused as the issue has only been remanded, is not correct. The party in whose favour the order is passed is certainly prejudiced if the order in its favour is being set aside without any reasons. Thus, prejudice is caused. Further, there is a manner of passing orders viz: supported by reasons. This giving of reasons by authority is now an undisputed part of Rule of law as held by the Apex Court in CIT v/s. Shukla & Bros. 2010 (4) SCC 785. 11 The substantial questions of law is answered in negative i.e. in favour of the Appellant and against the Respondent Revenue. In these circumstances, the impugned order is quashed and set aside and restored to the Tribunal for fresh consideration. 12 Needless to state the Tribunal would pass an order afresh, in ac

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GST – States – KA.NI.-2-2023/XI-9(42)/17 – Dated:- 17-10-2018 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 NOTIFICATION NO. KA.NI.-2-2023/XI-9(42)/17-U.P.GST Rules-2017, Order-(149)-2018 Lucknow : Dated : October 17, 2018 In exercise of the powers conferred by Section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), read with section 21 of the Uttar Pradesh General Clause Act, 1904 (U.P. Act no. 1 of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods and Services Tax Rules, 2017, namely:- THE UTTAR PRADESH GOODS AND SERVICES TAX (Twenty Second Amendment) RULES, 2018 Short name and commencement 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Twenty Second Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the official Gazette. Insertion of Form GSTR-9C after Form

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the end of the financial year but reflected in the annual return (+) F Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST (+) G Turnover from April 2017 to June 2017 (-) H Unbilled revenue at the end of Financial Year (-) I Unadjusted Advances at the beginning of the Financial Year (-) J Credit notes accounted for in the audited Annual Financial Statement but are not permissible under GST (-) K Adjustments on account of supply of goods by SEZ units to DTA Units (-) L Turnover for the period under composition scheme (-) M Adjustments in turnover under section 15 and rules thereunder (+/-) N Adjustments in turnover due to foreign exchange fluctuations (+/-) O Adjustments in turnover due to reasons not listed above (+/-) P Annual turnover after adjustments as above < Auto > Q Turnover as declared in Annual Return (GSTR9) R Un-Reconciled turnover (Q – P) AT1 6 Reasons for Un – Reconciled difference in Annual Gross Turnover A B C

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28% H 28% (RC) I 3% J 0.25% K 0.10% L Interest M Late Fee N Penalty O Others P Total amount to be paid as per tables above <Auto> <Auto> <Auto> <Auto> Q Total amount paid as declared in Annual Return (GSTR-9) R Un-reconciled payment of amount PT 1 10 Reasons for un-reconciled payment of amount A B Reason 1 << Text >> Reason 2 << Text >> C Reason 3 << Text >> 11 Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above) To be paid through Cash Description Taxable Value Central tax State tax/UT tax Integrated tax Cess, if applicable 1 2 3 4 5 6 5% 12% 18% 28% 3% 0.25% 0.10% Interest Late Fee Penalty Others (please specify) Pt. IV Reconciliation of Input Tax Credit (ITC) 12 Reconciliation of Net Input Tax Credit (ITC) A ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts) B ITC booked in ea

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nt charges Stationery Expenses (including postage etc.) Repair and Maintenance N Other Miscellaneous expenses O P Capital goods Any other expense 1 Q Any other expense 2 R Total amount of eligible ITC availed <> S ITC claimed in Annual Return (GSTR9) T Un-reconciled ITC ITC 2 15 Reasons for un-reconciled difference in ITC A Reason 1 << Text >> B C Reason 2 << Text >> Reason 3 << Text >> 16 Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above) Description Amount Payable Central Tax State/UT Tax Integrated Tax Cess Interest Penalty Pt.V Auditor's recommendation on additional Liability due to non-reconciliation To be paid through Cash Description Value Central tax State tax/UT tax Integrated tax Cess, if applicable 1 2 3 4 5 6 5% 12% 18% 28% 3% 0.25% 0.10% Input Tax Credit Interest Late Fee Penalty Any other amount paid for supplies not included in Annual Return (GSTR 9) Erroneous refund to be paid back O

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nciliation statement is being filed for. 4. Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows :- Table No. Instructions 5A The turnover as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their GSTIN-wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States. 5B Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of

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rch for any supply accounted in the current financial year but such credit notes were reflected in the annual return (GSTR-9) shall be declared here. 5F Trade discounts which are accounted for in the audited Annual Financial Statement but on which GST was leviable (being not permissible) shall be declared here. 5G Turnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here. 5H Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable on such revenue in the same financial year shall be declared here. 5I Value of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Annual Financial Statement shall be declared here. 5J Aggregate value of credit notes which have been accounted for in the audited Annual Financial Statement but were not admissible under section 34 of the CGST Act shall b

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ed in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here. 5O Any difference between the turnover reported in the Annual Return (GSTR-9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here. 5Q Annual turnover as declared in the Annual Return (GSTR-9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR-9). 6 Reasons for non-reconciliation between the annual turnover declared in the audited Annual Financial Statement and turnover as declared in the Annual Return (GSTR-9) shall be specified here. 7 The table provides for reconciliation of taxable turnover from the audited annual turnover after adjustments with the taxable turnover declared in annual return (GSTR-9). 7A Annual turnover as derived in Table 5P above would be auto-populated here. 7B Value of exempted, nil rated, non-GST and no-supply turnover shall be declared her

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of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR-9). The instructions to fill this part are as follows :- Table No. Instructions 9 The Table provides for reconciliation of tax paid as per reconciliation statement and amount of tax paid as declared in Annual Return (GSTR 9). Under the head labelled RC , supplies where tax was paid on reverse charge basis by the recipient (i.e. the person for whom reconciliation statement has been prepared) shall be declared. 9P The total amount to be paid as per liability declared in Table 9A to 9O is auto populated here. 9Q The amount payable as declared in Table 9 of the Annual Return (GSTR9) shall be declared here. It should also contain any differential tax paid on Table 10 or 11 of the Annual Return (GSTR9). 10 Reasons for non-reconciliation between payable / liability declared in Table 9P above and the amount payable in Table 9Q shall be specified here. 11 Any amount

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d for shall be declared here. This shall include transitional credit which was booked in earlier years but availed during Financial Year, 2017-18. 12C Any ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here. 12D ITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto-populated here. 12E Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR-9) shall be declared here. 13 Reasons for non-reconciliation of ITC as per audited Annual Financial Statement or books of account (Table 12D) and the net ITC (Table-12E) availed in the Annual Return (GSTR-9) shall be specified here. 14 This Table is for reconciliation of ITC declared in the Annual Return (GSTR-9) against the expenses booked in the audited Annual Financial Statement

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ity to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table. 8. Towards, the end of the reconciliation statement taxpayers shall be given an option to pay their taxes as recommended by the auditor. PART – B- CERTIFICATION I. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit: * I/we have examined the- (a) balance sheet as on ……… (b) the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on …&

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hellip;……. ……………………………………. 3. (b) *I/we further report that, – (A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to us. (B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from*my/ our examination of the books. (C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow Statement are *in agreement/not in agreement with the books of account maintained at the Principal place of business at ……………………and ** ……………&

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hellip;………… (c) …………………………………………………………………………………… ……………………………………… ……………………………………… **(Signature and stamp/Seal of the Auditor) Place: …………… Name of the signatory ………………… Membership No……………… Date: …………… Full address ……………………… II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by

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beginning from ………..…to ending on ……., (c) the cash flow statement for the period beginning from ……..…to ending on ………, and (d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account/income and expenditure account and balance sheet. 2. I/we report that the said registered person- *has maintained the books of accounts, records and documents as required by the IGST/CGST/<<>> GST Act, 2017 and the rules/notifications made/issued thereunder *has not maintained the following accounts/records/documents as required by the IGST/CGST/<<>> GST Act, 2017 and the rules/notifications made/issued thereunder: 1. 2. 3. 3. The documents required to be furnished under section 35 (5) of the CGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act is annexed herewith in Form No. GSTR-9C. 4. In *my/our opinion and to th

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2018 (10) TMI 1631 – GUJARAT HIGH COURT – TMI – Refund of Excess duty – inverted tax structure – Vires of Central Goods and Service Tax Act, 2017 and the notifications issued thereunder – Held that:- Notice returnable on 29.11.2018. – R/SPECIAL CIVIL APPLICATION NO. 16213 of 2018 Dated:- 17-10-2018 – MR AKIL KURESHI AND DR B.N. KARIA, JJ. For The Petitioner (s) : RC JANI AND ASSOCIATE (6436) ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Draft amendment is allowed. Amendment shall be

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Goods and Services Tax – Started By: – Archna Gupta – Dated:- 16-10-2018 Last Replied Date:- 18-10-2018 – Dear SirPlease reply to the query specified below:According to the new release on GST portal we can file application for refund for multiple tax periods and the facility to upload Statement 1 in case of export of services with payment of tax. The screen shots for filing are also provided on the site. But these tabs and offline utility for statement 1 are not available on GST site.Please hel

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 16-10-2018 – An application for Advance Ruling is to be filed in Form GST ARA -1. The application shall be made on the common portal. A fee of ₹ 5000/- is to be deposited for filing Advance Ruling. The fee shall be paid by internet banking or by using credit or debit cards or National Electronic Fund Transfer or Real Time Gross Settlement or by such other mode and subject to such conditions and restrictions as may be prescribed, shall be credited to the electronic cash ledger of such person to be maintained in such manner as may be prescribed. The application shall state the question on which the Advance Rulings is sought. The Authority for advance ruling constituted under the provisions of a State Goods and Services Tax Act or Union Territory Goods and Services Tax Act shall be deemed to be the Authority for advance ruling in respect of that State or Union territory. Section 97(2) of the Act provides the questio

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he Authority may, after examining the application and the records called for and after hearing the applicant or his authorized representative and the concerned officer or his authorized representative, by order, either admit or reject the application. The Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act. No application shall be rejected under this sub-section unless an opportunity of hearing has been given to the applicant. Where the application is rejected, the reasons for such rejection shall be specified in the order. The maintainability of the application is nothing but the admission of the application by the Authority to decide the question sought by the applicant for advance ruling. There are various factors for the non maintainability of applications. In this article the same are discussed with reference to the decisions of th

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gn and Drawings to power and other projects, operating from Chennai and Bengaluru. The question for Advance Ruling is whether CGST & SGST or IGST is payable on the said supply. i.e., whether the transaction is an inter-state supply or intra-state supply? The Authority held that Section 97 of the CGST Act and Tamil Nadu GST Act (TNGST) has given the scope of Advance Ruling Authority, i.e., the question on which the Advance Ruling can be sought. Apart from list provided in Section 97(2), no other issue can be decided by the Advance Ruling Authority and therefore the Acts limit the Advance Ruling Authority to decide the issues earmarked for it under Section 97(2). The Application is therefore rejected without going into the merits of the case, on the issue of lack of jurisdiction. In re Lambda Therapeutic Research Limited – 2018 (10) TMI 303 – ARA, Gujarat, the applicant has requested for determination as to whether the activities provided by the applicant will be treated as export of

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of supply is not covered by Section 97(2) of the Acts, this authority is helpless to answer the question raised in the application, as it is lacking jurisdiction to decide the issues. The jurisdiction of this authority does not extend to the questions on determination of place of supply . The Authority rejected the application. In re Kandla Port Trust (Deenadayal Port Trust) – 2018 (10) TMI 448 – ARA, Gujarat, the fact of the case is as follows- The applicant owns substantial amount of land at Gandhidham and Adipur location of Kutch District, which has been given on lease to various commercial and other organization for long time period, for which it had entered into lease agreements with various lessees long ago. The applicant revised rate of lease as per directions of Tariff Authority of Major Port, however, many lease holders have challenged the revised rate taking plea that it is against the terms of lease agreement. Some of the lessees are Government of India undertaking and the m

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f the Acts. Further, the issue of refund claim in case of conclusion o dispute after more than 2 years is also not covered by Section 97(2) of the Acts. The jurisdiction of the authority does not extend to the questions on determination of these issues. Pending proceedings Section 98(2) of the Act provides that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act In re Mosaic India Private Limited – 2018 (9) TMI 478 – ARA – Maharastra, the Authority held that in view of admission by the applicant at the time of Personal Hearing that in the present GST regime also, their import consignments have been provisionally assessed for classification and accordingly, applicability Of Customs duty and IGST on the same, their application is liable for rejection as per proviso to section 98 (2) of the CGST Act and therefore cannot be entertained

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red an application seeking Advance Ruling on the following question. Since they are coming under exempted category, as per GST provisions, are they, liable to pay GST for the materials bought and construction services availed. The Advance Ruling sought is whether the Trust is liable to pay GST on receipt of Goods/Services, when the Charitable Trust is exempted under the GST Act 2017. It is made clear that the applicant does not make any of the supplies in question, but are in fact the recipients of the various supplies as stated in their application. Thus, the question is on the liability to pay tax on their purchase and not on the supply. The Authority held that an applicant can seek an Advance Ruling Authority in relation to supply of goods or services or both undertaken or proposed to be undertaken by the applicant. In the case at hand, the applicant is the proposed recipient of the proposed works contract and accordingly, does not fall within the definition of advance ruling. Hence

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excess length? The jurisdictional officers have raised the objection with regard to admission of this advance ruling application and requested that it is to be rejected as the same issue is pending before the investigation authority on the same questions as raised in the application put forth before ARA Authority. The Authority held that the application filed by the applicant is not maintainable as per the provisions of Section 98 of the CGST Act, as proceedings are already initiated against them before the filing of their present application. Other grounds In re Ramway Foods Limited – 2018 (10) TMI 343 – ARA, UP, the Authority held that the applications for the advance ruling should be directly related to applicant in respect of supply of goods or services. In the instant case applicant is a recipient of goods and not the supplier or manufacturer of said goods. Since the applicant has sought question which is directly related to supplier of goods, the above said ruling does not appea

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Goods and Services Tax – Correction of errors in the TRAN-1 declarations – migration to GST Regime – transitional provisions – There is no scope for directing the respondents to allow the petitioner t

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2018 (10) TMI 999 – DELHI HIGH COURT – 2018 (19) G. S. T. L. 643 (Del.) – Transitional Credit/input tax credit – migration to GST Regime – difficulty in reflection of Tran-I credit in GSTR-3 – Held that:- It is highlighted that the reflection of Tran-I credit in GSTR-3 is essential as it would ultimately impact the availability of credit for the entire duration – both transitional credit and input credit for the period 01.07.2017 onwards – Learned counsel submits that unless appropriate directions are given to the respondents, it is likely to face severe adverse financial crisis because in the absence of credit, it would have to pay cash throughout the country to the tune of ₹ 37 crores.
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As the deadline for completing this form and availing the credit is 20.10.2018, the respondents are hereby directed to permit the petitioners to fill the GSTR-3 form manually in a manner, as to permit it to claim a credit, subject to the final outcome of the proceedings – It is clarified t

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of its Delhi office/unit, the input credit of ₹ 7.54 crores was available as on 27.12.2017. The said chart is as follows : Sl.No. Registration No. under existing law (Centralized) Tax period to which the last return filed under the existing law pertains Date of filing of the return Balance eligible CENVAT credit carried forward in the said last return GSTIN of receivers (same PAN) of ITC of Central Tax Distribution document invoice ITC Central Tax transferred No. Date 1. AABCG2219B5D002 062017 24/08/2017 37,33,83,587 .00 37AABCG219B226 001 24/08/2017 900000 2. AABCG2219B5D002 062017 24/08/2017 37,33,83,587 .00 18AABCG221981Z7 002 24/08/2017 2000000 3. AABCG2219B5D002 062017 24/08/2017 37,33,83,587 .00 07AABCG2219B1ZA 12 24/08/2017 745000.00 4. AABCG2219B5D002 062017 24/08/2017 37,33,83,587 .00 24AABCG2219B2ZD 11 24/08/2017 52100000 5. AABCG2219B5D002 062017 24/08/2017 37,33,83,587 .00 29AABCG2219B2Z3 10 24/08/2017 21800000 6. AABCG2219B5D002 062017 24/08/2017 37,33,83,587 .00 09A

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ly impact the availability of credit for the entire duration – both transitional credit and input credit for the period 01.07.2017 onwards. Learned counsel submits that unless appropriate directions are given to the respondents, it is likely to face severe adverse financial crisis because in the absence of credit, it would have to pay cash throughout the country to the tune of ₹ 37 crores. The GSTR-3B form – in the relevant table dealing with eligible ITC, talks of total ITC available; ITC reversed and the net ITC available. As the deadline for completing this form and availing the credit is 20.10.2018, the respondents are hereby directed to permit the petitioners to fill the GSTR-3 form manually in a manner, as to permit it to claim a credit, subject to the final outcome of the proceedings. It is clarified that in the GSTR-3B form, the petitioner can claim transitional as well as the post 01.07.2017 input tax credit. List on 23.01.2019. Dasti under signatures of the Court Master

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M/s. PANEL SOURCE LLP Versus THE ASSISTANT STATE TAX OFFICER SQUD NO. V, STATE GOODS AND SERVICES, KASARAGOD, THE STATE TAX OFFICER, SQUARD NO. V, STATE GOODS AND SERVICES TAX DEPARTMENT, KASARAGOD THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, THIRUVANANTHAPURAM AND UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, NEW DELHI – 2018 (10) TMI 1139 – KERALA HIGH COURT – 2019 (20) G. S. T. L. 193 (Ker.) – Release of detained vehicle with goods – invalid e-way bill – collection of security in the form of simple bond for the value of the goods and bank guarantee equivalent to the amount of applicable tax, interest and penalty – Held that:- The defect found was that the intercepted vehicle was carryin

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10-2018 – MR K.VINOD CHANDRAN AND MR ASHOK MENON, JJ. For The APPELLANT : SRI.S.ANIL KUMAR (TRIVANDRUM) For The RESPONDENT : SRI N NAGARESH, ASGI AND SRI MOHAMMED RAFIQ, SR GP JUDGMENT Vinod Chandran, J. The Writ Appeal is filed against the judgment of the learned Single Judge. One of the reliefs sought for in the Writ Petition is to declare Rule 140 of the CGST/SGST Rules as violative of Article 301 of the Constitution. The specific stipulation, which the petitioner is aggrieved with is that the collection of security in the form of simple bond for the value of the goods and bank guarantee equivalent to the amount of applicable tax, interest and penalty, which is a mandatory condition for the release of the goods detained under Section 129

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st Rule 140 and only insists on consideration of the release of the vehicle. We record the submission of the learned Counsel on behalf of the appellant that the challenge against Rule 140 is not pressed. In such circumstances, we proceed to consider the issue of release of the vehicle. Ext.P7 is the order of detention and Ext.P7(a) is the notice issued under Section 129(3) of the CGST Act. The defect found was that the intercepted vehicle was carrying an invalid e-way bill. The document was categorised as invalid for reason of Part-B of the bill having not been uploaded and not accompanying the goods. The learned Counsel for the appellant submits that Part-B was uploaded even before the notice and order, on 10.09.2018. We notice that the de

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