Author: admin_gst

GST @ 18 MONTHS
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 3-1-2019

As we enter into 2019, we have surpassed 18 months of GST Raj in India since July 1, 2017 and soon be finishing up with first full financial year of 2018-19 under GST regime.
This is no time to admire or criticize GST but to address the implementation issues including the technical glitches it is confronted with. As the data would reveal, the high-empowered Council, GST Council, which takes decisions under GST regime has had 31 meetings so far including 7 in 2018 itself, more than the average board meetings, an Indian company generally holds in a year. The 32nd meeting is scheduled for 10th January, 2019.
The implementation of GST all a

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gainst the tax offices and even imposed fines on officers.
2019 being an election year, we can expect some taxpayer friendly decisions and roll-backs in rates as well as simplification of procedures. New return filing mechanism is on the cards. The tax rates are now being rationalized and lowered. A higher threshold limit is being thought of in place of ₹ 20 lakh. It could go up to ₹ 75 lakh which may be a real relief as the present threshold limit is based on 'aggregate turnover' which is wide enough to cover even exempt and non-taxable supplies. This in many cases causes hardship and real beneficiaries for whom it is meant are not able to avail this exemptions. Thanks to the forthcoming elections.
It is highly possible that

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egister return filers 87.30 lakh
Assessees with turnover below ₹ 70 lakh 63.50 lakh
Average GST collection (2017-18) ₹ 89885 crore
GST Collection (in Rs. crore)
1,03,459
94,016
95,610
96,483
93,960
94,442
1,00,710
97,637
94,726
96,782
89,885
April
May
June
July
Aug.
Sep.
Oct.
Nov.
Dec.
Avg. of
2018-19
Avg. of 2017-18
2018
(Source: Business Line dated 02.01.2019)
So far, in two months only, i.e., in April 2018 and October 2018, GST collection has crossed ₹ 1 lakh crore. The total gross GST revenue collected in December is ₹ 94,726 crore. This comprises CGST (Central Goods and Services Tax) amounting to ₹ 16,442 crore while collection from SGST (State GST) was ₹ 22,459 crore and

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M/s. GODREJ AND BOYCE MFG CO LTD. Versus STATE TAX OFFICER SQUAD NO. IV, STATE GOODS AND SERVICE TAX DEPARTMENT, THRISSUR, ASSISTANT COMMISSIONER SPECIAL CIRCLE-I, SALES TAX COMPLEX, COCHIN, ASSISTANT COMMISSIONER (APPEALS) COMMERCIAL TAXES, SALES TAX COMPLEX, COCHIN AND ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, KAKKANAD, COCHIN
VAT and Sales Tax
2019 (1) TMI 166 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 3-1-2019
WP (C). No. 35 of 2019
CST, VAT & Sales Tax
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADV. SRI.TOMSON T.EMMANUEL
For The Respondent : DR THUSHARA JAMES, GP
JUDGMENT
The petitioner, a registered dealer under the Kerala Value Added Tax Act, 2003 (KVAT Act), question

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M/s. CORBEL PRE-LAMINATED BOARDS INDIA (P) LIMITED Versus THE STATE GST OFFICER THIRD CIRCLE, STATE GST DEPARTMENT, PALAKKAD, DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD, THE INSPECTING ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD AND THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM
VAT and Sales Tax
2019 (1) TMI 232 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 3-1-2019
WP (C). No. 1 of 2019
CST, VAT & Sales Tax
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADVS. SRI. K. P. ABDUL AZEES, SMT. SHOBA ANNAMMA EAPEN AND SMT. T. ARCHANA
For The Respondent : DR THUSHARA JAMES, GP
JUDGMENT
The petitioner, a registered d

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VINOD P.A. Versus ASSISTANT STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, PERINTHALMANNA, STATE OF KERALA, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, COMMISSIONER (GST), GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NEW DELHI, STATE DEPUTY COMMISSIONER (APPEALS), COCHIN AND THE FEDERAL BANK LTD.
GST
2019 (1) TMI 304 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 3-1-2019
WP (C). No. 73 of 2019
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADV. SRI.TOMSON T.EMMANUEL
For The Respondent : DR THUSHARA JAMES, GP
JUDGMENT
The petitioner transported certain goods from Tamil Nadu to Perinthalmanna. When the authorities checked the documents carried along with the goods, they found

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M/s. Precision Technocrates & Marketers Versus CGST, C.C. & C.E., Jodhpur-1
Service Tax
2019 (1) TMI 1171 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 3-1-2019
Service Tax Appeal No. ST/51894/2018-ST [SM] – FINAL ORDER NO. 50036/2019
Service Tax
MRS. RACHNA GUPTA, MEMBER (JUDICIAL)
Present for the Appellant: Mr. Ashish, CA & Mr. Rajesh, Consultant
Present for the Respondent: Mr. P. Juneja, D.R.
ORDER
PER: RACHNA GUPTA
The appellants are engaged in providing commercial or industrial construction services. During the course of audit of the appellant for the period w.e.f. October, 2009 to March, 2011, Department observed that the appellant has availed the credit of Central Excise Duty paid on various items as that of Cement, M.S. Plates, M.S. Channels etc. used for construction of factory shed, building or laying of foundation or making of structures for the support of capital goods as inputs. Department alleging the credit to have been wrongly avai

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hmedabad) has been relied upon. It is further impressed upon that the appellant has paid the tax on the gross amount without availing any abatement on the benefit of the Composition Scheme. The said circumstances otherwise entitle the appellant to avail the credit as has been disallowed by Commissioner (Appeals). S.B. Jivani vs. CCE reported in 2014 (35) STR 351 (Tri.-Admd.) has been relied upon.
4. Finally, the show cause notice is objected as being barred by time on the ground that the appellant was under the bonafide belief for explanation 2, incorporated in the definition of the input, to not to be applicable upon the appellant and as such there was no suppression of fact as is alleged. Extended period was not invokable. The order under challenge is accordingly prayed to be set aside. Appeal is prayed to be allowed.
5. Per-contra, ld. DR while justifying the order under challenge has impressed upon para 7 of the impugned order. It is submitted that Commissioner (Appeals) has reas

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ng oils, greases, cutting oils, coolants, accessories of final products cleared along with the final product, goods used as paint or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose within the factory of production.
(ii)all goods except light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol, and motor vehicles used for providing any output service.
Explanation 1. – The light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol shall not be treated as an input for any purpose whatsoever.
Explanation 2. – Input includes goods used in the manufacture of capital goods which are further used in the factory of manufacture.
but shall not include cement, angles, channels, CTD or TMT bars or other items used for construction of factory shed, building or laying of foundation or making of structures for support of capital goods.
w.e

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ds except when used as parts or components in the manufacture of a final product;
(D) motor vehicles;
(E) any goods, such as food items, goods used in a guesthouse, residential colony, club or a recreation facility and clinical establishment, when such goods are used primarily for personal use or consumption of any employee; and
(F) any goods which have no relationship whatsoever with the manufacture of a final product.
7. The plain reading of the amended explanation makes it clear that the opening line for Explanation 2 is about the input including goods as are used in the manufacture of the capital goods used in the factory of the manufacturer. It becomes clear that the explanation is exclusively in respect of the manufacture only, that too when it is used for construction of factory shed, building or laying of foundation or making of structure etc. The use of word factory shed further clarifies that the explanation is exclusively for the manufacturer and not for the service

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M/s. Boutique Hotel India Pvt. Ltd. Versus CGST CC & C.E., Jodhpur-1
Service Tax
2019 (1) TMI 1174 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 3-1-2019
Service Tax Appeal No. ST/53469/2018-ST [SM] – FINAL ORDER NO. 50037/2019
Service Tax
MRS. RACHNA GUPTA, MEMBER (JUDICIAL)
Present for the Appellant: Ms. Priyanka Goel, Advocates
Present for the Respondent: Mr. P. Juneja, D.R.
ORDER
PER: RACHNA GUPTA
The appellant herein is the service provider for the services as that of cab operators, mandap keepers, health club etc. The Department observed that during the period from October, 2007 to December, 2012, the appellant has short paid the tax amounting to Rs. 13,25,286/-. It was for the foreign remittances that the appellant has made to the Foreign Service providers for receiving various services as that of advertising & marketing, business auxiliary service, commission to travel agent service etc. The Department thereafter served a show cause notice

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aid there was the option of cenvat credit and it would have been the Revenue neutral situation. It is only the penalty, which has been confirmed by the order under challenge that has been objected by the appellant vide the present appeal. Ld. Counsel has placed reliance upon Section 73 sub section (3) of the Finance Act, 1994 for the purpose. Reliance is placed on decision in the case of M/s.I2K2 Networks Pvt. Ltd. reported in 2018-TIOL-2343-CESTAT-All. Accordingly, the order is prayed to be set aside. Appeal is prayed to be allowed.
4. Per contra, ld. D.R. has paid emphasis on para 7.2 of the order under challenge where the plea of the applicability of Section 73 (3) of the Finance Act has duly been considered by Commissioner (Appeals). It is impressed upon that since the short payment of the tax has not been paid by the appellant unless the Department has pointed it out, it amounts to the suppression of fact and in that scenario it is Section 73, sub section (4) which comes into exi

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vice tax, and inform the [Central Excise Officer] of such payment in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in respect of the amount so paid :
Provided that the Central Excise Officer may determine the amount of short-payment of service tax or erroneously refunded service tax, if any, which in his opinion has not been paid by such person and, then, the Central Excise Officer shall proceed to recover such amount in the manner specified in this section, and the period of “thirty months” referred to in sub- section (1) shall be counted from the date of receipt of such information of payment.
Explanation.1- For the removal of doubts, it is hereby declared that the interest under section 75 shall be payable on the amount paid by the person under this sub-section and also on the amount of short payment of service tax or erroneously refunded service tax, if any, as may be determined by the [Central Excise Officer], but for this sub-se

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the present case that the entire duty as has been proposed to be recovered from the impugned show cause notice stands deposited vide challan No. 00055 dated 18.03.2003. The interest has also been deposited vide challan No. 00003 dated 19.03.2003. The fact has very much been acknowledged in the show cause notice itself. The entire payment is thus before the issuance of show cause notice dated 16.04.2013. There is no reason to deny the benefit of sub section (3) of Section 73 of the Act to the appellant.
7. The Department has made emphasis on sub-section (4) thereof, but the perusal of show cause notice makes it clear that Section 73 to sub-section (4) has not been invoked. It has now been settled law that the Department is not allowed to go beyond the show cause notice, otherwise also section 73 sub-section (4) includes the cases where the short payment or non-payment by the reason of fraud, collusion, willful misstatement or suppression of facts. Mere non-payment or short payment for

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Time limit extended for furnishing GSTR-3B for newly migrated taxpayers
S.O. 02 Dated:- 3-1-2019 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Commercial Tax Department
Notification
The 3rd January 2019
S.O. 2, dated the 3rd January 2019- In exercise of the powers conferred by section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Bihar Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Co

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M/s Athani Sugars Ltd. Versus The Commissioner of CGST, Kolhapur (Vice-Versa)
Central Excise
2019 (2) TMI 379 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 3-1-2019
Appeal No. E/88189/2018, E/88779/2018 – A/85009-85010/2019
Central Excise
DR. D.M. MISRA, MEMBER (JUDICIAL)
Shri V.B. Gaikwad, Advocate for Appellant
Shri N.N. Prabhudesai, Supdt. (AR) for Respondent
ORDER
Per: Dr. D.M. Misra
These two appeals are filed, one by the assessee appellant and other by the Revenue challenging the same Order-in-Appeal No. PUN-EXCUS-001-APP-0063-2018-19 dated 05.06.2018 passed by the Commissioner of Central Excise & Service Tax (Appeals), Pune-I.
2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of sugar and molasses falling under Chapter 1701 and 1703 of Central Excise Tariff Act, 1985. Alleging that during the period March, 2015 to May, 2015, the appellant had cleared the exempted goods namely, Bagasse emerged as a by-

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UM. Therefore, the impugned order is bad in law and not sustainable.
4. Learned AR for the Revenue reiterates the findings of the learned Commissioner (Appeals).
5. Heard both sides and perused the records.
6. I find that the issue of applicability of Rule 6(1) of CENVAT Credit Rules, 2004 to bagasse which emerges during the course of manufacture of sugar and molasses, has been settled taking note of the judgment of Hon'ble Supreme Court in the case of Union of India Vs. DSCL Sugar Ltd. – 2015 (322) ELT 769 (SC) in favour of the assessee in the aforesaid cases. In Shree Narmada Khand Udyog (supra), this Tribunal observed as follows: –
“5. I find that the department has dropped the demand on the byproduct “Bagasse” for the period prior to 01.03.2015. However, on insertion of explanation I to Rule 6 of CCR, 2004 by virtue of Notification No. 6/2015-CE(NT) dt. 1.3.2015 a view was taken by the department that bagasse being not an excisable goods and cleared from the factory, agains

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l” rate of duty;
(h) “final products” means excisable goods manufactured or produced from input, or using input service;”
6. The amended definition of 'excisable goods' and 'manufacture', have been considered by the Hon'ble Supreme Court in DSCL Sugar Ltd's case (supra). Their Lordships observed as follows:-
“10. In the present case it could not be pointed out as to whether any process in respect of Bagasse has been specified either in the Section or in the Chapter notice. In the absence thereof this deeming provision cannot be attracted. Otherwise, it is not in dispute that Bagasse is only an agricultural waste and residue, which itself is not the result of any process. Therefore, it cannot be treated as falling within the definition of Section 2(f) of the Act and the absence of manufacture, there cannot be any excise duty.
11. Since if is not a manufacture, obviously Rule 6 of the Cenvat Rules, 2004, shall have no application as rightly held by the H

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Bihar Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018
S.O. 13 Dated:- 3-1-2019 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Commercial Tax Department
The 31st December 2018
The 3rd January 2019
S.O. 13, Date 3rd January 2019- WHEREAS, sub-section (4) of section 52 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1)shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section

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owing Order, to remove the difficulties, namely:
1. Short title. This Order may be called the Bihar Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018.
2. In section 52 of the Bihar Goods and Services Tax Act, 2017, in sub-section (4), the following Explanation shall be inserted, namely:
“Explanation: – For the purposes of this sub-section, it is hereby declared that the due date for furnishing the said statement for the months of October, November and December, 2018 shall be the 31st January, 2019.”.
3. This order shall come into force with effect from 31st December, 2018.
[(File No. Bikri kar/GST/vividh-21/2017(Part-4)-43)]
By the order of Governor of Bihar,
DR. PRATIMA,
Commissioner State Tax-cum-Secretar.

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Bihar Goods and Services Tax (Third Removal of Difficulties) Order, 2018
S.O. 12 Dated:- 3-1-2019 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Commercial Tax Department
The 31st December 2018
The 3rd January 2019
S.O. 12, Date 3rd January 2019- WHEREAS, sub-section (1) of section 44 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-fir

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Bihar Goods and Services Tax (Second Removal of Difficulties) Order, 2018
S.O. 11 Dated:- 3-1-2019 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Commercial Tax Department
Notification
The 3rd January 2019
S.O. 11, Date 3rd January 2019- WHEREAS, sub-section (4) of section 16 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that a registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoices or invoice relating to such debi

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

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

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Late fee waived for GSTR 3B for July 17 to September 2018
S.O. 09 Dated:- 3-1-2019 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Commercial Tax Department
Notification
The 3rd January 2019
S.O. 09, Date 3rd January 2019- In exercise of the powers conferred by section 128 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Bihar, on the recommendations of the Council, and in supersession of the Commercial Taxes Department notification No S.O.145 dated the 7th September, 2017 published in the Bihar Gazette, Extraordinary, vide number. 817, dated the 7th September, 2017, Commercial Taxes Department notification No S.O.255 dated the 24th Octob

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urn is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July, 2017 onwards by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues:
Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019.
2. This notification shall come into force with effect from 31st December, 2018.
[(F

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M/s EMT Megatherm Pvt. Ltd. Versus CGST & Excise, Kolkata North
Central Excise
2019 (2) TMI 1022 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 3-1-2019
Ex. Appeal No.78802/2018 – FO/A/75009/2018
Central Excise
SHRI P. K. CHOUDHARY, JUDICIAL MEMBER
Ms. Heena Bairagara, C.A. for the Appellant (s)
Shri S. S. Chattopadhay, Supdt. (A.R.) for the Revenue
ORDER
Per Shri P. K. Choudhary :
This is an appeal filed by the Appellant against Order-in-Appeal No.422/S.Tax.I/Kol/2018 dated 27.06.2018.
2. Briefly stated the facts of the case are that the appellant is a manufacturer of induction heating equipments classifiable under Chapter 85 of the First Schedule to the Central Excise Tariff Act, 1985. Show-cause notice

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appeal before the Tribunal.
3. The ld.Counsel appearing on behalf of the appellant, submits that they have purchased the inputs on the strength of the invoices containing all the particulars and they are availing the credit of duty on the basis of valid duty paying documents. She submits that the only ground on which the credit is denied is that the invoices bear handwritten serial numbers and the credit has also been taken on the basis of duplicate/photo copies of invoices. In this regard, the ld.Counsel submits that the serial number on the invoices can be hand-written and moreover, even the invoices can be hand-written and the printed invoices is not a mandatory requirement under the Statute. The copies of the invoices are filed in the

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supra). The relevant Paragraph of the said decision is reproduced thus :
“4. I have gone through the rival submissions. I find that both the orders-in-original as well as the impugned order do not identify any statutory provision which mandates the pre-printing of the serial number. Para 3.2 of the Central Excise Manual relied in the impugned order reads as follows :
“3.2 The serial number can be given at the time of printing or by using franking machine. But when the invoice book is authenticated in the manner specified in sub-rule (5) of the Rule 11, each foil of the invoice book should contain serial number before being brought into use. Hand written serial number shall not be accepted.”
4.1 The said Central Excise Manual and the pa

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New GST Rate Clarification for Multimodal Transport Services with Explanation 2 to Item 9(vi) for Consistent Taxation.
Notifications
GST
Rate of GST on Multimodal transportation of goods, ser

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GST Council Adds Three New Services to Reverse Charge Mechanism for Taxation as of December 22, 2018.
Notifications
GST
3 new services specified to be taxed under Reverse Charge Mechanism (RC

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GST Council Exempts New Services from Tax Following Recommendations at 31st Meeting on December 22, 2018.
Notifications
GST
Fresh exemption from GST on certain services as recommended by Good

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GST Council Recommends New GST Rates for Services in 31st Meeting on December 22, 2018.
Notifications
GST
GST rates of various services as recommended by Goods and Services Tax Council in its

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GST Exemption Introduced for Gold Supply by Nominated Agencies to Registered Buyers to Boost Transaction Efficiency.
Notifications
GST
Fresh exemption from GST on supply of gold by nominated

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GST Council Introduces New Exemptions to Simplify Tax Process and Cut Costs for Specific Goods.
Notifications
GST
Fresh exemption from GST on certain goods as per recommendations of the GST C

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GST Council Recommends New GST Rate Changes to Streamline Tax Structure and Address Industry Concerns in 31st Meeting.
Notifications
GST
Changes in the GST rates on certain goods as per recom

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Board Can Assign Territorial Jurisdiction for GST Cases to Designated Officers for Efficient Tax Administration.
Notifications
GST
Power given to Board to assign territories jurisdiction to s

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Deadline for FORM ITC-04 Submission Extended to March 31, 2019, for July 2017 to December 2018 Period.
Notifications
GST
Due date extended for furnishing FORM ITC-04 for the period from July,

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Late Fees for FORM GSTR-3B (July 2017-Sept 2018) Can Be Waived, Offering Relief for Delayed Submissions.
Notifications
GST
Amount of late fee payable for delayed filing of FORM GSTR-3B and fu

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Waiver Approved for Late Fees on FORM GSTR-1 Submissions from July 2017 to September 2018 in Specified GST Cases.
Notifications
GST
Waiver of Late fees leviable on account of delayed furnishi

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Supplies between Government Departments, PSUs, and other Departments exempt from TDS under GST framework.
Notifications
GST
Supplies made by Government Departments and PSUs to other Governmen

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