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Goods and Services Tax – 53/2018 – Dated:- 9-10-2018 – MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION No. 53/2018 – Central Tax New Delhi, the 9th October, 2018 G.S.R. 1007(E).-In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Central Goods and Services Tax (Eleventh Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 23rd October, 2017. 2. In the Central Goods and Services Tax Rules, 2017, in rule 96, for sub-rule (1

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S.R 1320 (E), dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 or notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017. . [F. No. 349/58/2017-GST (Pt.)] Dr. SREEPARVATHY S.L., Under

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Goods and Services Tax – 54/2018 – Dated:- 9-10-2018 – Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 54/2018 – Central Tax New Delhi, the 9th October, 2018 G.S.R. 1011 (E). – In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Central Goods and Services Tax (Twelfth Amendment) Rules, 2018. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Central Goods and Services Tax Rules, 2017 (hereinaf

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n (i), vide number G.S.R 1321(E), dated the 23rd October, 2017; or (b) availed the benefit of notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E), dated the 13th October, 2017, the refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export

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the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or (b) availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3

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2018 (10) TMI 534 – CESTAT NEW DELHI – TMI – Levy of Tractor Cess – whether the tractor cess is leviable on the part and component of the tractor cleared by the appellant? – Held that:- It is clear that part and accessories etc. of the tractor cannot be compared with that of the tractor itself. Therefore, the tractor cess is not leviable thereon in terms of Notification dated 06.09.1985.
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CBEC Circular No. 41/88, dated 31.08.1988 in the case of parts and accessories of the automobile which clearly goes in favour of the appellant – aforesaid circular is with reference to automobile cess but the principle enunciated there is squarely applicable in the instant case.
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Appeal allowed – decided in favor of appellant. – Ex. Appeal Nos. 50809, 51323- 51324 of 2018 – Final Order Nos. 53087–53089/2018 – Dated:- 9-10-2018 – Mr. Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) For the Appellant : Sh. Sagar Kulkarni, Advocate For the Respondent : Sh. H. C. Saini,

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ctor Cess Rules, 1992, the provisions of the Central Excise and Salt Act, 1944 and the Rules made thereunder has been made applicable for the purpose of levy and collection of tractor cess and hence the provisions of Section 11A of the Central Excise Act, 1944 equally applicable in this case. It was alleged that the appellant by not paying the Tractor cess has contravened the provision of Rule 6 of the Central Excise Rules, 2002 read with Rule 3 of the Tractor Cess Rules, 1992 with intention to evade tax and therefore extended period of limitation was also applied as per Central Excise Act (supra). 3. Ld. Advocate appearing on behalf of the appellant submitted that on perusal of the notification regarding imposition of tractors cess, it is evident that cess is leviable on tractor and not on the parts, components and accessories thereof to tractor cess as the Government of India has not notified the same by the independent notification. It is also impressed upon by the ld. Advocate that

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ovides that the rate of cess shall not in any case exceed two annas per cent of the value of the goods. If the cess is levied in line with the Excise Tariff Act, 1985, this would exceed the maximum rate of 1/8th per cent prescribed in the IDR Act. Therefore, the cess may continue to be levied and collected on the vehicles in the condition they are cleared from the premises of the manufacturers and no cess should be levied again in case the body on the chassis is built by an independent body builder on the cess paid chassis . 3.1 It was therefore argued by the ld. Advocate that the ratio laid down in the aforesaid judgments are mutatis-mutandis applicable for imposition of tractor cess on the parts, components and accessories of tractor is to be treated at par with that of automobile cess and the levy on the component and part of the automobile. He further stated that Commissioner (Appeals) has not considered the relevant provision of the IRDA Act regarding the imposition of cess on the

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2018 (10) TMI 563 – CESTAT CHENNAI – TMI – CENVAT Credit – input services – insurance services (errors and omission policy taken by the appellant for indemnifying the errors / omissions or defects in the software products supplied by them) – It appeared to the department that general insurance / insurance auxiliary services are not covered within the definition of input service and therefore the appellants are not eligible for the credit – Held that:- In the case of M/s. Rane brake Lining Ltd. Vs. Commissioner of Central Excise [2018 (7) TMI 611 – CESTAT CHENNAI], the Tribunal has allowed credit on product liability insurance – The very same analogy can be applied for the software products which are supplied by the appellant.
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Further on analyzing the definition of input services, it can be seen that only those type of insurance services which fall under the category of life insurance, health insurance etc. which are availed for personal consumption are excluded from the ambit of

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ndakumar, AC (AR) ORDER Brief facts are that the appellants are engaged in providing various taxable services namely telecommunication service, online information and data processing retrieval services, internet café services, franchisee services, information technology software services etc. On verification of records, it was noticed that they had availed input service credit on insurance services for an amount of ₹ 7,73,832/- for the period from April 2014 to March 2015. It appeared to the department that general insurance / insurance auxiliary services are not covered within the definition of input service and therefore the appellants are not eligible for the credit. Show cause notice dated 19.4.2016 was issued proposing to disallow the credit and recover the same along with interest and for imposing penalties. After due process of law, the original authority confirmed the demand of ₹ 7,73,832/- by disallowing the credit and ordered for recovery of the same along

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it. She relied upon the decision in the case of M/s. Rane brake Lining Ltd. Vs. Commissioner of Central Excise – 2018 (7) TMI 611 and Granules India Ltd. Vs. Commissioner of Central Excise – 2017 (5) TMI 1079. 2. The other issue is with regard to the disallowance of credit on transit insurance policy to the tune of ₹ 3,57,232/-. She submitted that the said insurance services were availed for moving of goods for installation. The appellant provides telecommunication services and for such services the erection and commissioning services of various parts required for the output services are to be moved from their factory premises to the customer premises and the insurance policy was availed for transit of such goods. The department has denied the services alleging that the appellant has not proved the nexus for providing the output service as well as for the reason that insurance service are excluded from the definition of input service. She argued that only those insurance services

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ng the definition of input services, it can be seen that only those type of insurance services which fall under the category of life insurance, health insurance etc. which are availed for personal consumption are excluded from the ambit of the definition. These policies which are for covering the product liability in case of defect to the products supplied would definitely come within the inclusive part of the definition. The conclusion arrived by the authorities below that these are post-manufacturing activities cannot be agreed. Even on analysis of the definition, the inclusive part specifically mentions the services which can be availed upto the place of removal. The storage services are eligible only upto place of removal. So also outward transportation service is eligible only upto the place of removal. The inclusive part of the definition does not qualify the list of services mentioned therein except storage and outward transportation with the words upto the place of removal . Ne

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2018 (10) TMI 661 – CESTAT HYDERABAD – TMI – Demand of interest on delayed payment of service tax – whether the demand of interest on the service tax by the Department is sustainable?
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Held that:- The service tax law does not provide any limitation for demand of interest on service tax – However, the Hon’ble Supreme Court has, in the case of T.V.S. Whirlpool Ltd., [1999 (10) TMI 701 – SUPREME COURT OF INDIA] laid down the law that the period of limitation which applies to the principal amount also apply to the interest thereon. This judgment was passed under the Customs Act which also did not have the period of limitation for demand of interest during the relevant period.
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The demand of interest is liable to be set aside on the ground of limitation of time because not only is there no evidence of elements required to invoke extended period in the show cause notice, there is not even any allegation that the interest has not been paid by reasons of fraud, collusion, willful m

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ances received by them and also imposed a penalty under Section 77 of the Act, 1994. Aggrieved, the appellant approached the First Appellate Authority who, upheld the Order-in- Original and dismissed the appeal. Hence this appeal. 2. Learned Counsel for the appellant took the bench through the facts of the case and said that the only point of dispute at present is the demand of interest on delayed payment of service tax on advances received by them from their customers. He admits that the demand of service tax should have been paid on the date of receipt and they have paid the service tax late. He however, argues that the interest on such delayed payment also has to be demanded within the time limit laid down for recovery of service tax i.e., 18 months and within extended period 5 years can be invoked in case of fraud, collusion, willful mis-statement etc. These elements have not been proved and therefore, demand of payment of interest on service tax is time barred. He relied on the ci

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ng recovery of interest. He, however, relied on the following case laws to buttress his case that the demand is hit by limitation of time. i) Commissioner Vs. T.V.S. Whirpool Ltd., [2000 (119) ELT A177] in which, Hon ble Supreme Court held that the period of limitation that applies to a claim for the principal amount should also apply to the claim for interest thereon under the Customs Act. ii) Canara Bank Vs. Commissioner of Central Excise & Customs, LTU, Bangalore [2016 (45) STR 214 (Tri.-Bang.)] in which, it was held that the period of limitation applies to claim of interest under Section 75 of the Finance Act, 1994. iii) Oil & Natural Gas Corporation Ltd., Vs. Commissioner of Central Excise & Service Tax, Surat [2015 (38) STR (867) (Tri.-Ahmd.)] iv) Bank of Baroda Vs. Commissioner of Service Tax, Mumbai [2015 (40) STR 1069 (Tri.-Mumbai)] v) V. Mathialagan Vs. Commissioner of Central Excise, Puducherry [2018-TIOL-1509-CESTAT-MAD] Even on merits, the appellants argued tha

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de the time limitation applicable to the interest as well. 4. I have considered the arguments on both sides. The only point to be decided is whether the demand of interest on the service tax by the Department is sustainable. I find that the service tax law does not provide any limitation for demand of interest on service tax. However, the Hon ble Supreme Court has, in the case of T.V.S. Whirlpool Ltd., (supra) laid down the law that the period of limitation which applies to the principal amount also apply to the interest thereon. This judgment was passed under the Customs Act which also did not have the period of limitation for demand of interest during the relevant period. The ratio of this judgment has been followed in several orders passed by the Tribunal indicated above. Respectfully following the same, I, hold that the demand of interest is liable to be set aside on the ground of limitation of time because not only is there no evidence of elements required to invoke extended perio

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GST – States – 53/2018—State Tax – Dated:- 9-10-2018 – EXCISE AND TAXATION DEPARTMENT NOTIFICATION No. 53/2018-State Tax Shimla-2, the 9th October, 2018 No. EXN-F(10)-28/2018.-In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely :- 1. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 23rd October, 2017. 2. In the Himachal Pradesh Goods and Services Tax Rules, 2017, in rule 96, for sub-rule (10), t

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, published in the Gazette of India, Extraordinary, Part-II, Section 3, sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 or notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part-II, Section 3, sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017. . By order, JAGDISH CHANDER SHARMA, Principal Secretary (E&T) to the Government of Himachal Pradesh. Note.-The principal rules were published in the Gazette of Himachal Pradesh vi

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GST – States – 54/2018 – State Tax – Dated:- 9-10-2018 – EXCISE AND TAXATION DEPARTMENT NOTIFICATION No. 54/2018 – State Tax Shimla-2, the 9th October, 2018 No. EXN-F(10)-28/2018.-In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2018. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Himachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as

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ication No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number G.S.R 1299(E), dated the 13th October, 2017, the refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted. . 3. In the said rules, in rule 96, for sub-rule (10), the following su

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lished in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or (b) availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No.79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E), dated the 13th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme. . By order, (JAGDHISH CHAN

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GST – States – S.O. 260 – Dated:- 9-10-2018 – Commercial Tax Department Notification The 9th October 2018 S.O. 260, Date 9th October, 2018- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:- 1. Short title and commencement.- (1) These rules may be called the Bihar Goods and Services Tax (Eleventh Amendment) Rules, 2018. (2) It shall be deemed to have come into force with effect from the 23rd October, 2017. 2. In the Bihar Goods and Services Tax Rules, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted and shall be deemed to ha

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GST – States – S.O. 261 – Dated:- 9-10-2018 – Commercial Tax Department Notification The 9th October 2018 S.O. 261, Dated 9th October 2018-In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:- 1. Short title and commencement.- (1) These rules may be called the Bihar Goods and Services Tax (Twelfth Amendment) Rules, 2018. (2) It shall come into force with effect from 9th October, 2018. 2. In the Bihar Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 89, f

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vailed the benefit of notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E), dated the 13th October, 2017, the refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted. . 3. In the said rules

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-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or (b) availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1299 (E), dated the 13th October, 2017 except so far it relates to receipt of capital goods by such person again

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2018 (10) TMI 779 – GAUHATI HIGH COURT – 2018 (19) G. S. T. L. J74 (Gau.) – Levy of GST or VAT – Work Contracts executed up to 30.06.2017 – since the raising of invoices and payment for the supplies would be under the GST regime and the transaction were not accounted under the VAT – Held that:- In the consequence, because of such inaction on the part of the respondent Hailakandi Municipal Board, the petitioner is now being exposed to the risk of being subjected to some coercive action by the taxing authorities.
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In such view of the matter and being prima facie satisfied and also considering the balance of convenience and the irreparable loss the petitioner may suffer, it is provided that in the interim, no coercive action shall be tak

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ed 29.09.2015. An issue has arisen as to whether after the coming into effect of the GST regime from 01.07.2017, the respondent Hailakandi Municipal Board is required to add and deduct the concerned tax along with the bills. The Hailakandi Municipal Board by a communication dated 07.08.2018 addressed to the petitioner informs that as per the Govt. Circular dated 24.08.2017, in respect of the work contracts executed up to 30.06.2017, where the bills/invoices been raised on or after 01.07.2017, the payment in respect of deduction of tax will be made as per the provision of AGST Act of 2017. It is also stated that since the raising of invoices and payment for the supplies would be under the GST regime and the transaction were not accounted und

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GST – States – 53/2018-State Tax – Dated:- 9-10-2018 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Dated the 9th October, 2018. Notification No. 53/2018-State Tax No. (GHN-98)/GSTR-2018(32)TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Gujarat Goods and Services Tax (Eleventh Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 23rd October, 2017. 2. In the Gujarat Goods and Services Tax Rules, 2017, in rule 96, for sub-rule (10), the following su

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Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 or notification No. 78/2017- Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017- Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017. . By order and in the name of the Governor of Gujarat, K H Pathak Joint Secretary to Government. Note : The principal rules were published in Government Notification, Finance Department No.(GHN-26)/GSTR-2017(1).TH dated the 21st June, 2017 Notification

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GST – States – 54/2018-State Tax – Dated:- 9-10-2018 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Dated the 9th October, 2018. Notification No. 54/2018-State Tax No. (GHN-99)/GSTR-2018(33)TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Gujarat Goods and Services Tax (Twelfth Amendment) Rules, 2018. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Gujarat Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in

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ber, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E), dated the 13th October, 2017, the refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted. . 3. In the said rules, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:- (10) The p

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1 (E), dated the 23rd October, 2017 has been availed; or (b) availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i),vide number G.S.R 1299 (E), dated the 13th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme. . By order and in the name of the Governor of Gujarat, K H Pathak Joint Secretary to Government. Note : The principal rules were pub

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GST – States – Memo No. 3332/GST-2 – Dated:- 9-10-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT From Excise & Taxation Commissioner, Haryana, Panchkula. To All the Dy. Excise & Taxation Commissioner (ST), in the State of Haryana. Memo No. 3332/GST-2 Panchkula, date the 09-10-2018 Subject: Scope of Principal-agent relationship in the context of Schedule I of the HGST Act- regarding. In terms of Schedule I of the Haryana Goods and Services Tax Act, 2017 (hereinafter referred to as the HGST Act ), the supply of goods by an agent on behalf of the principal without consideration has been deemed to be a supply. In this connection, various representations have been received regarding the scope and ambit of the principal-agent relationship under GST. In order to clarify some of the issues and to ensure uniformity in the implementation of the provisions of the law across the field formations, the Commissioner of State Tax, in exercise of its powers conferred under section 16

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es or both on behalf of another. 4. The following two key elements emerge from the above definition of agent: a) the term agent is defined in terms of the various activities being carried out by the person concerned in the principal-agent relationship; and b) the supply or receipt of goods or services has to be undertaken by the agent on behalf of the principal. From this, it can be deduced that the crucial component for covering a person within the ambit of the term agent under the HGST Act is corresponding to the representative character identified in the definition of agent under the Indian Contract Act, 1872. 5. Further, the two limbs of any supply under GST are consideration and in the course or furtherance of business . Where the consideration is not extant in a transaction, such a transaction does not fall within the ambit of supply. But, in certain scenarios, as elucidated in Schedule I of the HGST Act, the key element of consideration is not required to be present for treating

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e whether the agent is wearing the representative hat and is supplying or receiving goods on behalf of the principal. Since in the commercial world, there are various factors that might influence this relationship, it would be more prudent that an objective criteria is used to determine whether a particular principal-agent relationship falls within the ambit of the said entry or not. Thus, the key ingredient for determining relationship under GST would be whether the invoice for the further supply of goods on behalf of the principal is being issued by the agent or not. Where the invoice for further supply is being issued by the agent in his name then, any provision of goods from the principal to the agent would fall within the fold of the said entry. However, it may be noted that in cases where the invoice is issued by the agent to the customer in the name of the principal, such agent shall not fall within the ambit of Schedule I of the HGST Act. Similarly, where the goods being procur

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erms of Schedule I. Scenario 2 M/s. XYZ, a banking company, appoints Mr. B (auctioneer) to auction certain goods. The auctioneer arranges for the auction and identifies the potential bidders. The highest bid is accepted and the goods are sold to the highest bidder by M/S XYZ. The invoice for the supply of the goods is issued by M/S XYZ to the successful bidder. In this scenario, the auctioneer is merely providing the auctioneering services with no role played in the supply of the goods. Even in this scenario, Mr. B is not an agent of M/S XYZ for the supply of goods in terms of Schedule I. Scenario 3 Mr. A, an artist, appoints M/S B (auctioneer) to auction his painting. M/s. B arranges for the auction and identifies the potential bidders. The highest bid is accepted and the painting is sold to the highest bidder. The invoice for the supply of the painting is issued by M/S B on the behalf of Mr. A but in his own name and the painting is delivered to the successful bidder. In this scenari

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he commission agent is a person who buys or sells the agricultural produce on behalf of his principal, or facilitates buying and selling of agricultural produce on behalf of his principal and receives, by way of remuneration, a commission or percentage upon the amount involved in such transaction. In cases where the invoice is issued by Mr. B to the buyer, the former is an agent covered under Schedule I. However, in cases where the invoice is issued directly by Mr. A to the buyer, the commission agent (Mr. B) doesn't fall under the category of agent covered under Schedule I. 9. In scenario I and scenario 2, Mr. B shall not be liable to obtain registration in terms of clause (vii) of section 24 of the HGST Act. He, however, would be liable for registration if his aggregate turnover of supply of taxable services exceeds the threshold specified in sub-section (1) of section 22 of the HGST Act. In scenario 3, M/S B shall be liable for compulsory registration in terms of the clause (vii

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2018 (10) TMI 1241 – CALCUTTA HIGH COURT – 2018 (19) G. S. T. L. 591 (Cal.) – GST default – Bail application – offence committed under Section 132(1)( c) read with Section 132(5) of the Central Goods & Services Act, 2017 – Relaxation and/or modification and/or waiver of the conditions of the bail – Held that:- GST Authority and their Investigating Officer has failed to submit charge sheet against the petitioners and even no extension of time to complete the investigation has been sought for by them.
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The courts cannot extend investigation period under Section 167 of the Code of Criminal Procedure.
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This Court is pleased to relax the conditions of bail imposed by this Court’s order dated July 12, 2018 so as to enable their release on bail as they have statutory right to be released and further bearing in mind the principles as to presumption of innocence and the right of liberty guaranteed under Article 21 of the Constitution of India and accordingly the petitioners be releas

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h a further direction to appear before the Investigating Officer/Authority holding investigation to assist the investigating machinery as and when called upon and to appear before the authority concerned till the final investigation or till the offence is compounded under the provision subject to the satisfaction of the learned Additional Chief Judicial Magistrate, Sealdah and the said order was further modified by order dated July 12, 2018 to the extent that the petitioners be enlarged on bail by furnishing personal recognition bond of ₹ 10 lakh each and on further condition to deposit of the evaded amount respectively. The petitioners were arrested on May 12, 2018 and are still in custody and they have not been able to be released on bail by furnishing bond with the conditions as imposed by the order dated July 12, 2018. Learned advocate for the petitioners has sought for relaxation of conditions of bail pursuant to the order passed by the Hon ble Apex Court in Special Leave to

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nder Section 132(1)( c) read with Section 132(5) of the Central Goods & Services Act, 2017 to argue that the present petitioners be released on bail on furnishing bail bond because he is languishing in jail beyond the statutory period. Mr. Moitra also relied on a decision of Delhi High Court in the case of Raj Kumar Aggarwal v. Director General, Central Excise, reported in 147(2008) DLT 1 to argue that on the similar circumstances the petitioner could not get release and my attention is invited to the observation in paragraph 17 which reads thus:- the use of these words inter alia under Section 437(3) and 438(1)(b)(2) of the Cr.P.C, that is no reason to make a distinction between the word conditions of bail or terms of bail either in the context of Section 167(2) or Chapter-XXXIII. They have been employed as synonymous of each other. In Sreenivasulu Reddy v. State of Tamil Nadu VII (2000) CCR 96 the accused had already deposited a sum of ₹ 35 crore out of the ₹ 50 crore

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to a Court to grant or refuse bail it was impermissible for it to assume that an offence has been committed even at the stage of grant of bail and to direct repayment of any amount is both onerous and unwarranted. In Amarjit Singh v. State ( NCT of Delhi) 2002(61) DRJ 67, after adverting to Sandeep Jain, the Supreme Court had recorded that ? We have no hesitation in coming to the conclusion that the imposition of condition to deposit the sum of ₹ 15,00,000/- in the form of an FDR in the Trial Court is an unreasonable condition. In M.R. Narayanan v. State 103(2003) DLT 434, applying the ratio in Sreenivasulu Reddy is was concluded that conditions akin to deposit of money ought not to be imposed as a ground for grant of bail; that conditions/terms are imposed solely to ensure the presence of the accused at the time of trial. The only situation where money may be deposited in fact arises from the volition of the accused. This is where the required person by any Court to execute a bo

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& Ors. v. State of Maharastra & Ors., reported in (1994)4 SCC 602 to the observation made in paragraph 21 which is to the following effect quoted:- Thus, we find that once the period for filing the charge-sheet has expired and either no extension under Clause (bb) has been granted by the Designated Court or the period of extension has also expired, the accused person would be entitled to move an application for being admitted to bail under sub-section (4) of Section 20 TADA read with Section 167 of the Code and the Designated Court shall release him on bail. We are not impressed with the argument of the learned counsel for the appellant that on the expiry of the period during which investigation is required to be completed under Section 20(4) TADA read with Section 167 of the Code, the court must release the accused on bail on its own motion even without any application from an accused person on his offering to furnish bail. In our opinion an accused is required to make an appl

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prosecutor to the Designated Court for grant of extension under clause (bb), its notice should be issued to the accused before granting such an extension so that an accused may have an opportunity to oppose the extension on all legitimate and legal grounds available to him. It is true that neither clause(b) nor clause (bb) of sub-section (4) of Section 20 TADA specifically provide for the issuance of such a notice but in our opinion the issuance of such a notice must be read into these provisions both in the interest of the accused and the prosecution as well as for doing complete justice between the parties. This is a requirement of the principles of natural justice and the issuance of notice to the accused or the public prosecutor, as the case may be, would accord with fair play in action, which the courts have always encouraged and even insisted upon. It would also strike a just balance between the interest of the liberty of an accused on the other hand. There is no prohibition to

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. In case of State of Maharashtra v. Bharati Chandmal Verma (Mrs) Alias Ayesha Khan; reported in (2002) 2 SCC 121, reference is made to the following effect:- For the application of the proviso to Section 167(2) of the Code there is no necessity to consider when the investigation could regally have commenced. That proviso is intended only for keeping an arrested person under detention fr the purpose of investigation and the legislature has provided a maximum period for such detention. On the expiry of the said period the further custody becomes unauthorized and hence it is mandated that the arrested person shall be released on bail if he is prepared to and does furnish bail. It may be a different position if the same accused was found to have been involved in some other offence disconnected from the offence for which he was arrested. In such an eventuality the officer investigating such second offence can exercise the power of arresting him in connection with the second case. But if th

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charge sheet is filed, the so-called indefeasible right of the accused would not stand extinguished thereby, and on the other hand, the accused has to be released on bail. The Court further proceeded to say that such an accused, thus is entitled to be released on bail in enforcement of his indefeasible right will, however, have to be produced before the Magistrate on a charge-sheet being filed in accordance with Section 209 and the Magistrate must deal with him in the matter of remand to custody subject to the provisions of the Code relating to and subject to the provisions of cancellation of bail, already granted in accordance with law laid down by the Court in case of Mohd. Iqbal(supra). In the case of Rajnikant Jivanlal & Anr. v. Intelligence Officer, Narcotic Control Bureau, New Delhi, reported in (1989) 3 SCC 532 my attention is invited to paragraph 13 of the cited decision which reads thus:- an order for release on bail under proviso (a) to Section 167(2) may appropriately be

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ity and their Investigating Officer has failed to submit charge sheet against the petitioners and even no extension of time to complete the investigation has been sought for by them. In respectful consideration of the principles laid down in the cited decisions and further in view of latest decision of the Hon ble Apex Court that the courts cannot extend investigation period under Section 167 of the Code of Criminal Procedure, this Court is pleased to relax the conditions of bail imposed by this Court s order dated July 12, 2018 so as to enable their release on bail as they have statutory right to be released and further bearing in mind the principles as to presumption of innocence and the right of liberty guaranteed under Article 21 of the Constitution of India and accordingly the petitioners be released on furnishing personal bond of ₹ 50,00,000/- each to the satisfaction of learned Additional Chief Judicial Magistrate, Sealdah. Thus, CRAN 2698 of 2018 and CRAN 2700 of 2018 are

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GST – States – FTX.56/2017/327 – Dated:- 9-10-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 9th October, 2018 No.FTX.56/2017/327 – In exercise of the powers conferred by sub-section (3) of section 1 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereinafter referred to as the "said Act"), the Governor of Assam hereby appoints the 1st day of October, 2018, as the date on which the provisions of section 52

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GST – States – FTX.56/2017/260 – Dated:- 9-10-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 9th October, 2018 No. FTX.56/2017/260.- In exercise of the powers conferred by section 128 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the "said Act"), the Governor of Assam, on the recommendations of the Council, hereby waives the late fee paid under section 47 of

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GST – States – FTX.56/2017/313 – Dated:- 9-10-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 9th October, 2018 No. FTX.56/2017/313.- In exercise of the powers conferred by section 148 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the "said Act"), and in supercession of- (i) Notification No. FTX.56/2017/Pt-11/47 dated the 14th December, 2017 of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 750 dated the 18th December, 2017; (ii)Notification No. FTX.56/2017/237 dated the 3rd May, 2018 of the Finance (Taxation) Department, Government of Assam, pub

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s or services or both.  2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Assam Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:- Table Sl. No. Quarter for which details in FORM GSTR-1 are furnished Time period for furnishing details in FORM GSTR-1 (1) (2) (3) 1 July – September, 2017 31st October, 2018 2 October – December, 2017 31st October, 2018 3 January – March, 2018 31st October,2018 4 April – June, 2018 31st October, 2018 5 July – September, 2018 31st October, 2018 6 October – December, 2018 31st January,20

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ed Goods and Services Tax Identification Number, (GSTIN) in terms of notification No. FTX. 56/2017/Pt-I/130 dated the 14th September, 2018, of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 448 dated the 18th September, 2018, shall be furnished electronically through the common portal, on or before the 31st day of December, 2018; 3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2017 to March, 2019 shall be subsequently notified in the Official Gazette. This notification shall be deemed to have come into force from 10th day of September, 2018. RAJ

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GST – States – FTX.56/2017/326 – Dated:- 9-10-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 9th October, 2018 No. FTX.56/2017/326.- In exercise of the powers conferred by sub-section (3) of section 1 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) and in supercession of the notification No. FTX.56/2017/155 dated the 17th October, 2017 of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 590 dated the 17th October, 2018, except as respects things done or omitted to be done before such supersession, the Governor of Assam hereby appoints the 1st day of October, 2018, as the date on which the provisions of se

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GST – States – FTX.56/2017/315 – Dated:- 9-10-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 9th October, 2018 No. FTX.56/2017/315 – In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely: – 1. Short title and commencement (1) These rules may be called the Assam Goods and Services Tax (Ninth Amendment) Rules, 2018. (2) They shall come into force with effect from 10th day of September 2018. 2. Amendment in rule 117 In the principal rules, in rule 117- (a) after sub-rule (1), the following sub-r

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GST – States – G.O. Ms. No. 130 – Dated:- 9-10-2018 – COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. Ms. No. 130 Dated: 09.10.2018 Purattasi – 23 Thiruvalluvar Aandu, 2049 NOTIFICATION In exercise of the powers conferred by section 164 of Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:- I. (1) These rules may be called the Tamil Nadu Goods and Services Tax (Twelfth Amendment) Rules, 2018. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Tamil Nadu Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules)

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nefit of Notification No.78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or Notification No.79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1299(E), dated the 13th October, 2017, the refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.". 3. In the said rules, in rule 96, for sub-rule (10)

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tober, 2017 or Notification No. 41/2017-lntegrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321(E), dated the 23rd October, 2017 has been availed; or (b) availed the benefit under Notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or Notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E), dated the 13th October, 2017 except so far it relates to receipt of capital

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GST – States – G.O. Ms. No. 129 – Dated:- 9-10-2018 – COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. Ms. No. 129 Dated: 09.10.2018 Purattasi – 23 Thiruvalluvar Aandu, 2049 NOTIFICATION In exercise of the powers conferred by section 164 of Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:- l. (1) These rules may be called the Tamil Nadu Goods and Services Tax (Eleventh Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 23rd October, 2017. 2. In the Tamil Nadu Goods and Services Tax Rules, 2017, in rule 96, for sub-rule (10), the follo

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GST – States – FTX.56/2017/329 – Dated:- 9-10-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 9th October, 2018 No. FTX.56/2017/329.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Government of Assam hereby makes the following rules further to amend the Assam Goods and Services Tax Rules, 2017, namely:- Short title and commencement. 1. (1) These rules may be called the Assam Goods and Services Tax (Tenth Amendment) Rules, 2018. (2) They shall come into force from 13th September, 2018. Insertion of FORM GSTR-9C 2. In the FORMS to the Assam Goods and Services Tax Rules, 2017, after FORM GSTR-9A, the following shall be inserted, namely:- FORM GSTR-9C See rule 80(3) PART – A – Reconciliation Statement Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name < Auto > 3B Trade Name (if any) <Auto > 4 Are you liable to audit under any Act? <

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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 Reason 1 << Text >> Reason 2 << Text >> Reason 3 << Text >> 7 Reconciliation of Taxable Turnover A Annual turnover after adjustments (from 5P above) <Auto> B Value of Exempted, Nil Rated, Non-GST supplies, No-Supply turnover C D E F Zero rated supplies without payment of tax Supplies on which tax is to be paid by the recipient on reverse charge bas

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ason 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 earlier Financial Years claimed in current Financial Year (+) C ITC booked in current Financial Year to be claimed in subsequent Financial Years (-) D ITC availed as per audited financial statements or books of account < Auto > E ITC claimed in Annual Return (GSTR9) F Un-reconciled ITC ITC 1 13 Reasons for un-reconciled difference in ITC A B C Reason 1 << Text >> Reason 2 &

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gt;> 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 Outstanding demands to be settled Other (Pl. specify) Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from. **(Signature and stamp/Seal of the Auditor) Place: …………… Name of the signatory …………

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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 accounting in the last financial year and was carried forward to the current financial year shall be declared here. In other words, when GST is payable during the financial year on such revenue (which was recognized earlier), the value of such revenue shall be declared here. (For example, if rupees Ten Crores of unbilled revenue existed for the financial year, 2016-17, and during the curr

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o 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 SGST Act shall be declared here. 5K Aggregate value of all goods supplied by SEZs to DTA units for which the DTA units have filed bill of entry shall be declared here. 5L There may be cases where registered persons might have opted out of the composition scheme during the current financial year. Their turnover as per the audited Annual Financial Statement would include turnover both as composition taxpaye

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s 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 here. This shall be reported net of credit notes, debit notes and amendments if any. 7C Value of zero rated supplies (including supplies to SEZs) on which tax is not paid shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. 7D Value of reverse charge supplies on which tax is to be paid by the recipient shall be declared here. This shall be rep

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s 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 which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared here. 6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under:- Table No. Instructions 12A ITC availed (after reversals) as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) re

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ual 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 or books of account. The various sub-heads specified under this table are general expenses in the audited Annual Financial Statement or books of account on which ITC may or may not be available. Further, this is only an indicative list of heads under which expenses are generally booked. Taxpayers may add or delete any of these heads but all heads of expenses on which GST has been paid / wa

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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 ……., and (c) the cash flow statement for the period beginning from ……..…to ending on ………, -attached herewith, of M/s. …………… (Name), …………………….………… (Address), ..…………………(GSTIN). 2.

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owledge 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 ** ……………………additional place of business within the State. 4. 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. 5. In *my/our opinion and to the best of *my/our information and according to explanations given to *me/us, the pa

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ip;……… ……………………………………… **(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 a person other than the person who had conducted the audit of the accounts: *I/we report that the audit of the books of accounts and the financial statements of M/s.………………..…………………. (Name and address of the assessee with GSTIN) was conducted by M/s. ……………………&he

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ed 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 the best of *my/our information and according to examination of books of account including other relevant documents and explanations given to *me/us, the particulars given in the said Form No.9C are true and correct subject to the following observations/qualifications, if any: (a) …………………………….………&hel

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GST – States – FTX.56/2017/261 – Dated:- 9-10-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 9th October, 2018 No. FTX.56/2017/261.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, hereby makes the following rules further to amend the Assam Goods and Services Tax Rules, 2017, namely:- Short title and commencement. 1. (1) These rules may be called the Assam Goods and Services Tax (Eight Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force with effect from 4th September, 2018. Amendment of rule 22. 2. In the principal rules, in rule 22, in sub-rule (4), for the punctuation mark . the punctuation mark : shall be substituted; and thereafter the following new proviso shall be inserted, namely :- Provided that where the person instead of replying to the notice served under sub-rule (1) for contr

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ked down condition , the words or in batches or lots shall be inserted. Amendment of rule 89. 5. In the principal rules, in rule 89, in sub-rule (4), for clause (E), the following clause shall be substituted, namely:- (E) Adjusted Total Turnover means the sum total of the value of- (a) the turnover in the State, as defined under clause (112) of section 2, excluding the turnover of services; and (b) the turnover of zero-rated supply of services determined in terms of clause (D) above and nonzero rated supply of services, excluding- (i) the value of exempt supplies other than zero-rated supplies; and (ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period. . Amendment of rule 96. 6. In the principal rules, with effect from the 23rd October, 2017, in rule 96 for sub-rule (10), the following sub-rule shall be substituted namely:- (10) The persons claiming refund of integrated tax paid on exports of

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tte of India, Extraordinary, Part II, section 3, sub-section (i),vide number G.S.R 1299 (E), dated the 13th October, 2017. . Amendment of rule 138A. 7. In the principal rules, in rule 138A, in sub-rule (1), in the proviso for the punctuation . the punctuation : shall be substituted; and thereafter the following proviso shall be inserted, namely:- Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01. . Substitution of FORM GST REG-20. 8. In the said rules, for FORM GST REG-20, the following FORM shall be substituted, namely:- FORM GST REG-20 [see rule 22(4)] Reference No. – Date – To Name Address GSTIN/UIN Show Cause Notice No. Date- Order for dropping the proceedings for cancellation of registration This has reference to your reply filed vide ARN dated in response to the show cause no

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egal name – (b) Trade name, if any – 3. Period: Quarter – Year – 4. Details of inputs/capital goods sent for jobwork (includes inputs/capital goods directly sent to place of business /premises of job worker) GSTIN/State in case of unregistered job-worker Challan No. Challan date Description of goods UQC Quantity Taxable value Type of goods (Inputs/capital goods) Rate of tax (%) Central tax State/UT tax Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 5. Details of inputs/capital goods received back from job worker or sent out from business place of job work (A) Details of inputs/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes: GSTIN/State of job worker if unregistered Challan No. issued by job worker under which goods have been received back Date of challan issued by job worker under which goods have been received back Description of goods UQC Quantity Original challan No. under which goods have been sent for job work Original

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rom premises of job worker issued by the Principal Invoice date in case supplied from premises of job worker issued by the Principal Description of goods UQC Quantity Original challan no. under which goods have been sent for job work Original challan date under which goods have been sent for job work Nature of job work done by job worker Losses & wastes UQC Quantity 1 2 3 4 5 6 7* 8* 9 10 11 Instructions: 1. Multiple entry of items for single challan may be filled. 2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table (B) are optional. 3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one correspondence between goods sent for job work and goods received back after job work is not possible. 6. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct

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s F Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above) G Inward supplies on which tax is to be paid on reverse charge basis H Sub-total (A to G above) I Credit Notes issued in respect of transactions specified in (B) to (E) above (-) J Debit Notes issued in respect of transactions specified in (B) to (E) above (+) K Supplies/tax declared through Amendments (+) L Supplies / tax reduced through Amendments (-) M Sub-total (I to L above) N Supplies and advances on which tax is to be paid (H + M) above 5 Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year A Zero rated supply (Export) without payment of tax B Supply to SEZs without payment of tax C Supplies on which tax is to be paid by the recipient on reverse charge basis D Exempted E Nil Rated F Non-GST supply G Sub-total (A to F above) H Credit Notes issued in respect of transactions specified in A to F above (-) I Debit Notes

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ods Input Services D Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed Inputs Capital Goods Input Services E Import of goods (including supplies from SEZs) Inputs Capital Goods F Import of services (excluding inward supplies from SEZs) G Input Tax credit received from ISD H Amount of ITC reclaimed (other than B above) under the provisions of the Act I Sub-total (B to H above) J Difference (I – A above) K Transition Credit through TRAN-I (including revisions if any) L Transition Credit through TRAN-II M Any other ITC availed but not specified above N Sub-total (K to M above) O Total ITC availed (I+ N above) 7 Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year A As per Rule 37 B As per Rule 39 C As per Rule 42 D As per Rule 43 E As per section 17(5) F Reversal of TRAN-I credit G Reversal of TRAN-II credit H Other reversals (pl. specify) I Total ITC Reversed (A

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through cash Paid through ITC Central Tax State Tax/UT Tax Integrated Tax Cess 1 2 3 4 5 6 7 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Other Pt. V Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier Description Taxable Value Central Tax State Tax/UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies / tax declared through Amendments (+) (net of debit notes) 11 Supplies / tax reduced through Amendments (-) (net of credit notes) 12 Reversal of ITC availed during previous financial year 13 ITC availed for the previous financial year 14 Differential tax paid on account of declaration in 10 & 11 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. VI Other Information 15 Particulars of Demands and Refunds Details Central Tax State Tax / UT Tax Integrated Tax Cess Interest Penalty Late Fee

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mnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Signature Name of Authorised Signatory Designation / Status Place Date Instructions: – 1. Terms used: a. GSTIN: Goods and Services Tax Identification Number b. UQC: Unit Quantity Code c. HSN: Harmonized System of Nomenclature Code 2. The details for the period between July 2017 to March 2018 are to be provided in this return. 3. Part II consists of the details of all outward supplies and advances received during the financial year for which the annual return is filed. The details filled in Part II is a consolidation of all the supplies declared by the taxpayer in the returns filed during the financial year. The instructions to fill Part II are as follows: Table No. Instructions 4A Aggregate value o

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p these details. 4D Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details. 4E Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details. 4F Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details. 4G Aggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered persons, unregistered persons on which tax is levied on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1

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supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details. 5C Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details. 5D,5E & 5F Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling up these details. 5H Aggregate value of credit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 5I Aggregate value of debit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 5J and 5K Details of amendments made to exports (except supplies t

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on all inward supplies except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A) (5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below. 6C Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A) (3) of FORM GSTR-3B may be used for filling up these details. 6D Aggregate value of input tax credit availed on all inward supplies received from registered persons on whic

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the provisions of the Act shall be declared here. 6J The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero. 6K Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here. 6L Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here. 6M Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC-01 and FORM ITC-02 in the financial year shall be declared here. 7A, 7B, 7C, 7D, 7E, 7F, 7G & 7H Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39, 42 and 43 of the CGST Rules, 2017 shall be declared here. This column shoul

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of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here. Table 4(A) (5) of FORM GSTR-3B may be used for filling up these details. 8E & 8F Aggregate value of the input tax credit which was available in FORM GSTR-2A (table 3 & 5 only) but not availed in any of the FORM GSTR-3B returns shall be declared here. The credit shall be classified as credit which was available and not availed or the credit was not availed as the same was ineligible. The sum total of both the rows should be equal to difference in 8D. 8G Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here. 8H The input tax credit as declared in Table 6E shall be auto-populated here. 8K The total input tax credit which shall lapse for the current financial year shall be computed in this row. 5. Part IV is the actual tax paid during the financial

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nancial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year, whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. 13 Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4 (A) of FORM GSTR-3B may be used for filling up these details. 7. Part VI consists of details of other information. The instructions to fill Part VI are as follows: Table No. Instructions 15A,15B,15C & 15D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in t

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he job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the CGST Act shall be declared here. 16C Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here. 17 and 18 Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above ₹ 1.50 Cr. but upto ₹ 5.00 Cr. and at four digits level for taxpayers having annual turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR-1 may be used for filling up details in Table 17. 19 Late fee will be payable if annual return is filed after the due

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liable to reverse charge received from unregistered persons C Import of services D Net Tax Payable on (A), (B) and (C) above 8 Details of other inward supplies as declared in returns filed during the financial year A Inward supplies from registered persons (other than 7A above) B Import of Goods Pt. III Details of tax paid as declared in returns filed during the financial year 9 Description Total tax payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Pt. IV Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier Description Turnover Central Tax State Tax/UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies / tax (outward) declared through Amendments (+) (net of debit notes) 11 Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes) 12 Supplies / tax (outward) reduced through Amendments

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reby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Signature Name of Authorised Signatory Designation / Status Place Date Instructions: – 1. The details for the period between July 2017 to March 2018 shall be provided in this return. 2. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows : Table No. Instructions 5 Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the return is being filed. For example for the annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this table. It is the sum total of turnover of all taxpayers registered on the same PAN. 3. Part II consists of the details of all outwa

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Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details. 8A Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details. 8B Aggregate value of all goods imported during the financial year shall be declared here. 4. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Table No. Instructions 10,11,12,13 and 14 Details of additions or amendments to any of

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been received and will exclude provisional refunds received. These will not include details of non-GST refund claims. 15E, 15F & 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. 16A Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these details. 16B Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC-01 may be used for filling up these details. 17 Late fee will be payable if annual return is filed after the due date. ; 11. In the said

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2018 (11) TMI 404 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – 2018 (19) G. S. T. L. 146 (A. A. R. – GST) – Rate of GST – agricultural tractor trailers (attachment) parts leaf springs, disks, axels, hubs, & shacke pins meant for tractor trailers – Held that:- As per the description given by the applicant along with the photographs, the commodity shall be classified as ‘springs and leaves for springs of iron and steel’, the commodity falls under the HSN Code 7320 and it listed in the entry no 234 of schedule III of N/N. 01/2017-central tax (Rate), dated: 28.06.2017 and taxable at 9% for CGST and 9% for SGST.
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Ruling:- The commodity ‘Springs & leaves for springs of iron and steel’, falls under entry number 234 of schedule Ill of notification number 01/2017 – Central tax (Rate), dated : 28.06.2017 and taxable at 9% under CGST Act’2017 and 9% under APGST Act,2017. – AAR/AP/15(GST)/2018 In Application No. AAR/20(GST)/2018 Dated:- 9-10-2018 – SRI. J.V.M SARMA AND SRI. AMARESH KUMA

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erved that the applicant falls under State jurisdiction, i.e Autonagar Circle, of Vijayawada II Division (as per the bifurcation lists of tax payers between the Centre and State in the prescribed manner), accordingly, the application has been forwarded to the jurisdictional officers and also a copy marked to the Central Tax authorities to offer their remarks as per the Sec. 98(1) of CGST/APGST Act 2017, and requested for the information. In response to this communication, the concerned jurisdictional officer, offered their remarks, and stated that there were no proceedings pending relating to the applicant, and no proceedings were passed on the issue, for which the advance ruling sought by the applicant. A personal hearing is called for on 14th September 2018, to hear from the applicant. Sri.T.Vinod Babu, Managing partner, had attended and submitted the facts of the case. The applicant sought for the rate of tax on the parts of tractor trailer including the leaf springs. In the other c

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Rate of Tax 197 of schedule II Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; *parts [8433 90 00] 12% (6%-CGST+6%-SGST) However, as per the description given by the applicant along with the photographs, the commodity shall be classified as springs and leaves for springs of iron and steel , the commodity falls under the HSN Code 7320 and it listed in the entry no 234 of schedule III of notification no. 01/2017-central tax (Rate), dated: 28.06.2017 and taxable at 9% for CGST and 9% for SGST. S.No Chapter/ Heading Description Applicable Rate of Tax 234 7320 Springs and leaves for springs, of iron and steel 18% Accordingly, this authority is hereby giving the ruling as follows RULING The commodity Springs & leaves for springs of iron and steel , falls under entry number 234 of schedule Ill of notification number 01/2017 –

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2018 (11) TMI 405 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – TMI – Request for withdrawal of their advance ruling application – levy of GST – considerations collected by the road transport department in account of issuing fancy number on reservation – Held that:- Since the applicant withdrew the application before personal hearing, the same is dismissed. – AAR/AP/06(GST)/2018 In Application AAR/19/(GST)/2018 Dated:- 9-10-2018 – SRI. J.V.M SARMA AND SRI. AMARESH KUMAR, MEMBER Present for the Applicant: Sri. P. Ganesh Chandra Babu Present for the Jurisdictional Officer: No Remarks Received Note: Under Section 100 of the APGST Act 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted und

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e of tax? This authority, did not called for any remarks from jurisdictional officer as per the section 98(1) of CGST Act,2017, as the applicant is an un-registered one, and conducted a personal hearing on 14th September 2018. The applicant made a request through letter dated 14.09.2018 for withdrawal of their advance ruling application, at the time of personal hearing. Keeping in view of the request made by the applicant, the authority passed the following order: ORDER Since the applicant withdrew the application before personal hearing, the same is dismissed. Accordingly, the application stands disposed off . – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.co

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