Author: admin_gst

SHRI. A. BALASUBRAMANIAN Versus THE ASSISTANT STATE TAX OFFICER SQUAD NO. 1, STATE GST DEPARTMENT, PALAKKAD AND MS. NAMASCO TRADERS AND EXPORTS, KUTHUPARAMBA
GST
2018 (11) TMI 1189 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 15-11-2018
WP (C). No. 8186 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADVS. SRI. T. M. SREEDHARAN (SR. ) AND SRI. V. P. NARAYANAN
For The Respondent : SMT. M. M. JASMINE, GP
JUDGMENT
The petitioner, a businessman in Tamilnadu, is the consignor of goods sent across to Kerala. On 7. 3. 2018 the Assistant State Tax Officer, Palakkad, detained the goods on these two grounds.
i. GSTIN of the recipient is incorrect, which is in violation of Rule 46 of the CGST Rules

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The Madhya Pradesh Goods and Services Tax Rules, 2017
F-A-3-39-2018-1-V-(97) Dated:- 15-11-2018 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhawan, Bhopal
Bhopal, Dated 15th November, 2018
No. F.A-3-39-2018-1-V-(97).-In exercise of the powers conferred by Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:-
AMENDMENT
They shall be deemed to have come into force with effect from the 23rd October, 2017.
2. In the Madhya Pradesh Goods and Services Tax Rules, 2017, in rule 96, for sub-rule

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The Madhya Pradesh Goods and Services Tax Rules, 2017
F-A-3-38-2018-1-V-(98) Dated:- 15-11-2018 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhawan, Bhopal
Bhopal, Dated 15th November, 2018
No. F.A-3-38-2018-1-V-(98).-In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:-
AMENDMENT
They shall come into force on the date of their publication in the Official Gazette.
2. In the Madhya Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as

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n 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 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 (10), the following sub-rule shall be substituted, namely:-
“(10) The persons claiming refund of integrated tax paid on exports of goods or services should not

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Notifies the persons whose registration under the said Act has been cancelled by the proper officer on or before the 30th September, 2018 furnish the final return in Form GSTR-10 of the said rules till the 31st December, 2018.
F-A-3-42-2018-1-V-(95) Dated:- 15-11-2018 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhawan, Bhopal
Bhopal, Dated 15th November, 2018
No. F.A-3-42-2018-1-V-(95).- In exercise of t

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The Goa Goods and Services Tax (Thirteenth Amendment) Rules, 2018.
38/1/2017-Fin(R&C)(80) Dated:- 15-11-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
__
Notification
38/1/2017-Fin(R&C)(80)
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Goa Goods and Services Tax (Thirteenth Amendment) Rules, 2018.
(2) They shall come into force with effect from the 30th day of October, 2018.
2. In the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 83, the following rule shall be inserted, namely:-
“83A. Examination of Goods and Services Tax Practitioners.- (1) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enr

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

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hall issue examination guidelines covering issues such as procedure of registration, payment of fee, nature of identity documents, provision of admit card, manner of reporting at the examination center, prohibition on possession of certain items in the examination center, procedure of making representation and the manner of its disposal.
(ii) Any person who is or has been found to be indulging in unfair means or practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a person is as under:-
(a) obtaining support for his candidature by any means;
(b) impersonating;
(c) submitting fabricated documents;
(d) resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination;
(e) found in possession of any paper, book, note or any other material, the use of which is not permitted in the examination center;
(f) communicating with others o

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satisfied with his result may represent in writing, clearly specifying the reasons therein to NACIN or the jurisdictional Commissioner as per the procedure established by NACIN on the official websites of the Board, NACIN and common portal.
(13) Power to relax.- Where the Board or State Tax Commissioner is of the opinion that it is necessary or expedient to do so, it may, on the recommendations of the Council, relax any of the provisions of this rule with respect to any class or category of persons.
Explanation:- For the purposes of this sub-rule, the expressions-
(a) “jurisdictional Commissioner” means the Commissioner having jurisdiction over the place declared as address in the application for enrolment as the GST Practitioner in FORM GST PCT-1. It shall refer to the Commissioner of Central Tax if the enrolling authority in FORM GST PCT-1 has been selected as Centre, or the Commissioner of State Tax if the enrolling authority in FORM GST PCT-1 has been selected as State;
(b) N

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y:-
“142A. Procedure for recovery of dues under existing laws.- (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01.
(2) Where the demand of an order uploaded under sub-rule (1) is rectified or modified or quashed in any proceedings, including in appeal, review or revision, or the recovery is made under the existing laws, a summary thereof shall be uploaded on the common portal in FORM GST DRC-08A and Part II of Electronic Liability Register in FORM GST PMT-01 shall be updated accordingly.”.
4. In the said rules, in FO

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he effective date of surrender of registration falls or furnish an undertaking to the effect that no taxable supplies have been made during the intervening period (i.e. from the date of registration to the date of application for cancellation of registration).”.
5. In the said rules, in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:-
“10. Information against the Serial 4A of Table 4 shall not be furnished.”.
6. In the said rules, for FORM GST PMT-01 relating to “Part II: Other than return related liabilities”, the following form shall be substituted, namely:-
“Form GST PMT-01
[See rule 85(1)]
Electronic Liability Register of Registered Person
(Part-II: Other than return related liabilities)
(To be maintained at the Common Portal)
Reference No.:-
GSTIN/Temporary Id-
Date:-
Name (Legal)-
Trade name, if any-
Period- From …to… (dd/mm/yyyy)
Stay status- Stayed/Un-stayed
Act – Central Tax/State Tax/UT Tax/Integrated

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ayable due to decision of appeal, rectification, revision, review etc. will be reflected here.
4. Negative balance can occur for a single Demand ID also if appeal is allowed/partly allowed. Overall closing balance may still be positive.
5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer.
6. The closing balance in this part shall not have any effect on filing of return.
7. Reduction in amount of penalty would be automatic if payment is made within the time specified in the Act or the rules.
8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through credit or cash. Debit and credit entry will be created simultaneously.”.
7. In the said rules, in FORM GST APL-04, after serial number 9, and the Table relating thereto, t

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r who has passed the order (optional)
15
Designation of the officer who has passed the order
16
Whether demand is stayed
ð Yes ð No
17
Date of stay order
18
Period of stay
From – to –
Part B – Demand details
19.
Details of demand created
(Amount in Rs. in all Tables)
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State/UT Acts
CST Act
20.
Amount of demand paid under existing laws
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State/UT Acts
CST Act
21.
(19-20)
Balance amount of demand proposed to be recovered under GST laws
<< Auto-populated >>
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State/UT Acts
CST Act
Signature
Name
Designation
Jurisdiction
To
_______________ (GSTIN/ID)
_________________ Name
_______________ (Address)
Copy to:-
Note:-
1. In case of demands relating to short payment of tax declared in return, acknowledg

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ence No.
Date
Part A – Basic details
Sr. No.
Description
Particulars
(1)
(2)
(3)
1
GSTIN
2
Legal name
<>
3
Trade name, if any
<>
4
Reference No. vide which demand uploaded in FORM GST DRC-07A
5
Date of FORM GST DRC-07A vide which demand uploaded
6
Government Authority who passed the order creating the demand
ð State/UT ð Centre
<>
7
Old Registration No.
<< Auto, editable>>
8
Jurisdiction under earlier law
<>
9
Act under which demand has been created
<>
10
Tax period for which demand has been created
<>
11
Order No. (original)
<>
12
Order date (original)
<>
13
Latest order No.
<>
14
Latest order date
<>
15
Date of service of the order
<>
16
Name of the officer who has passed the order (optional)
<>
17
Designation of the officer who has passed the order
<

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Sakshi Enterprises Versus State of U.P. And 2 Others
GST
2018 (12) TMI 65 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 15-11-2018
Writ Tax No. – 1461 of 2018
GST
Pankaj Mithal And Ashok Kumar JJ.
For the Petitioner : Shubham Agrawal
For the Respondent : C.S.C.
ORDER
Heard Ms. Sanyukta Singh and Sri Subham Agrawal, learned counsel for the petitioner and Sri C.B. Tripathi, learned counsel appeared for the respondents.
The goods of the petitioner in tran

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Calcutta Ahmedabad Roadlines Private Limited Versus State Tax Officer, Kharagpur Range And Ors.
GST
2018 (12) TMI 1408 – CALCUTTA HIGH COURT – 2018 (19) G. S. T. L. 411 (Cal.)
CALCUTTA HIGH COURT – HC
Dated:- 15-11-2018
W. P. 21257 (W) of 2018
GST
Mr Debangsu Basak, J.
For The Petitioner : Mr. Arshat Agarwal And Mr. Shovan Ghosh
For The Respondent : Mr. Arshat Agarwal And Mr. Shovan Ghosh
ORDER
It is the contention of the petitioner that, it is not in a position to upload the appeal electronically.
Learned Advocate for the State submits that, the appeal can be filed manually also. He refers to Rule 97A and 107A of the West Bengal Goods and Services Tax Rules, 2017. The Rules of 2017 permit manual filing of appeal

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Oracle Financial Services Software Ltd. Versus Commissioner of CGST, Mumbai East
Service Tax
2018 (12) TMI 1426 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 15-11-2018
Appeal No. ST/86353/2018 – A/88143/2018
Service Tax
Mr. S.K. Mohanty, Member (Judicial) And Mr. P. Anjani Kumar, Member (Technical)
Shri B. Raichandani, Advocate for appellant
Shri M. Suresh, Asst. Commr (AR) for respondent
ORDER
Per: S.K. Mohanty
This appeal is directed against the impugned order dated 06.12.2017 passed by the Commissioner of CGST, Mumbai East.
2. Brief facts of the case are that the appellant is engaged in providing “Information Technology Software Service” and “Management, Maintenance or Repair Service”, defined as taxable services under the Finance Act, 1994. For providing such taxable services, the appellant got it registered with the Service Tax department. The appellant avails CENVAT Credit of service tax paid on the input services used for providing those output

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pporting evidences were produced by the appellant to demonstrate that the disputed services can be considered as input service for the Cenvat benefit.
3. Learned Advocate appearing for the appellant submits that although under the unamended definition of 'input service” (effective upto 31.03.2011) and the amended definition (with effect from 01.04.2011) the disputed services were clarified as 'input service' for the purposes of availment of Cenvat benefit. He further submits that since the disputed services were used / utilized for providing the output service and such services having been covered under the definition of input service as per the Rule 2(l) of Cenvat Credit Rules, 2004, the benefit of credit shall not to be denied to the appellant. To support his stand that the disputed services are conforming to the definition of input service, the learned Advocate has relied upon the following decisions rendered by the judicial forums:-
(a) Axis Bank Ltd. v. CCE- 2017-TIOL 3867-Cesta

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disputed services should be considered as input service in terms of Rule 2(l) of the Rules for the period upto 31.03.2011. Under the amended definition of Rule 2(l) (with effect from 01.04.2011), the assessee is permitted to avail credit on any service used for providing the output service, excepting the excluded category of services mentioned in the definition of input service. The description of disputed services provided in the impugned order, do not fall under the excluded category provided under Rule 2(l) of the Rules. Therefore, denial of Cenvat benefit on the disputed services on the ground that those services are not confirming to the definition of input service is not proper and justified. However, since the original authority had specifically recorded the findings that the appellant had not produced any documentary evidences to show nexus as well as the eligibility of Cenvat benefit on the disputed services, we are of the view that the matter should be remanded to the origina

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GST Council may have to take a view on the funding of NDRF – Shri N.K.Singh
GST
Dated:- 14-11-2018

GST Council may have to take a view on the funding of NDRF – Shri N.K.Singh
XVFC concludes International Workshop on Financing of Disaster Risk Management in India, urged to come up with a structure to make 'Disaster Mitigation' an integral part of development expenditure
XVFC concluded the International Workshop in India on Financing of Disaster Risk Management yesterday in New Delhi. The two-day conference discussed various issues related to Disaster Risk Management (DRM) ranging from urbanization, climate change, coastal erosion, localized catastrophes and the price associated with it, among many other issues. The ne

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sues on which GST Council may have to take a view.
This is not only the issue of earmarking of funds for DRM but also to ensure that funds earmarked are used for DRM like in case of funds devolved to states on account of Forest cover. Deciding on conditionality for use of such funds is a tricky thing. Shri Subhash Chandra Garg, Secretary DEA in his closing remarks urged the Commission to come up with a structure to make Disaster Mitigation an integral part of development expenditure. We need to rethink about ways to finance flexible safety net for the people during stress, he said. Dr. P. K. Mishra said that issue in funding arises due to the different nature of mitigation activities (non-contingent) and relief activities (contingent needs

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NDRF/SDRF is a key question. DRM needs are very diverse as they include relief, recovery, resilience, mitigation and therefore need careful consideration in decision making which in turn depends on availability of suitable data, analytical tools and replicable models. Experts agreed that any resilience model may be started in Pilot mode and then scaled up. Funds for DRM will require resources and investment not only from govt. but also from private sector, NGOs and civil society.
Participants including Ms. Fracine Pickup, Country Director, UNDP and Dr. Junaid Kamal, Country Director, World Bank India thanked the Chairman and members of the Commission for organizing the International Conference on DRM in India and bringing together ideas,

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Include free tool costs in component valuation u/s 15 of CGST, SGST, IGST Act 2017.
Case-Laws
GST
Valuation of goods supplied – The amortised cost of tools which are re-supplied back to the a

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Availing IGST credit
Query (Issue) Started By: – Chidambaram Subramaniam Dated:- 14-11-2018 Last Reply Date:- 2-12-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Sir,
Our Company provide temporary accomodation to many of the outstation candidates at the time of joining the company through a vendor and the vendor charges IGST in all their invoices.
My Query is whether the company can avail credit of the IGST charged by the vendor for such nature of expenses.
Please guide us.
thanks and regards
Chidambaram
Reply By KASTURI SETHI:
The Reply:
Dear Querist,
Will such expenses form part of Profit & Loss Account in the Company's Annual Report/Balance Sheet ?
Reply By Chidambaram Subramaniam:
The Reply:
Dear Si

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Complete Analysis of Annual Return And GST Audit Under GST Law
By: – Sandeep Rawat
Goods and Services Tax – GST
Dated:- 14-11-2018

Government has announced for annual return to be filed under Goods & Service tax Act. However a Lot of difficulties are being faced by taxpayers and professionals while filing GST returns due to technical glitches and ambiguous law. After filing monthly returns, a regular person has to even file an Annual Return which is quite detailed. it's critical to start focusing on various compliances such as input and output reconciliations, preparation and filing of annual return and GST audit certification.
Annual Return and GST Audit
GSTR-9 ANNUAL RETURN
GSTR 9 form is an annual return to be filed once in a year by the registered taxpayers under GST including those registered under composition levy scheme. It consists of details regarding the supplies made and received during the year under different tax heads i.e. CGST, SGST and IGST. It consol

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upplies declared during the financial year(FY). This detail must be picked up by consolidating summary from all GST returns filed in previous FY.
* Part-III
Details of ITC declared in returns filed during the FY. This will be summarised values picked up from all the GST returns filed in previous FY.
* Part-IV
Details of tax paid as declared in returns filed during the FY.
* Part-V
Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to the date of filing of annual returns of previous FY whichever is earlier. Usually, the summary of amendment or omission entries belonging to previous FY but reported in Current FY would be segregated and declared here.
* Part-VI
Other Information comprising details of:
* -GST Demands and refunds,
* HSN wise summary information of the quantity of goods supplied and received with its corresponding Tax details against each HSN code,
* Late fees payable and paid details and
* Se

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d and file a copy of audited annual accounts and reconciliation statement of tax already paid and tax payable as per audited accounts along with GSTR 9C.
This form is to be prepared and audited by a chartered accountant or cost accountant. This statement is to be filled for every GSTIN separately and therefore there-can be several reports of GSTR-9C for same PAN.
This form is divided into mainly 2 parts-
PART-A: RECONCILIATION STATEMENT
The figures in the audited financial statements are at PAN level. Hence, the turnover, Tax paid and ITC earned on a particular GSTIN( or State/UT) must be pulled out from the audited accounts of the organisation as a whole.
The Reconciliation Statement is divided into five parts as follows:
Part-I: Basic details:
Consists of FY, GSTIN, Legal Name and Trade Name. The taxpayer must also mention if he is subject to audit under any other law
Part-II:
Reconciliation of turnover declared in the Audited Annual Financial Statement with turnover dec

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ith a breakup of eligible and ineligible ITC and reconciliation of the eligible ITC with that amount claimed as per GSTR 9. This declaration will be after considering the reversals of ITC claimed, if any.
Part-V: Auditor's recommendation on additional Liability due to non-reconciliation-
Here, the Auditor must report any tax liability identified through the reconciliation exercise and GST audit, pending for payment by the taxpayer. This can be non-reconciliation of turnover or ITC on account of :
* Amount paid for supplies not included in the Annual Returns(GSTR 9)
* Erroneous Refund to be paid back
* Other Outstanding demands to be settled
Lastly, the instructions to the format of GSTR-9C specify that an option will be given to taxpayers to settle taxes as recommended by the auditor at the end of the reconciliation statement.
PART-B: CERTIFICATION.
The GSTR-9C can be certified by the same CA who conducted the GST audit or it can be also certified by any other CA who did no

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revise this return.
However, this fee cannot be more than 0.25% of total turnover in the respective state/union territory
There is no specific penalty prescribed in the GST Law for not getting the accounts audited by a Chartered Accountant or a Cost Accountant. Therefore, in terms of Section 125 of CGST Act, 2017, he shall be subjected to penalty up to ₹ 25,000/-.
MAJOR PROBLEM/ISSUE WHILE CARRRING OUT GST AUDIT
Major problem faced while carrying out GST audit for the financial year 2017-18
* HSN of inward supplies is required in the annual return GSTR 9 which was not needed while filing monthly GSTR 3B.
* Multiple audits under indirect tax laws: VAT audits and Service Tax audit may be required to be carried out for the first quarter and GST audit for the next three quarters;
* The difference in the annual return as per the books of accounts and GST data filed during the financial year.
* Segregated details of ITC availed are required as Inputs/Input services/ Capital

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Sidhi Vinayak Agencies And Another Versus State Of U.P. And 2 Others
GST
2018 (11) TMI 710 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 14-11-2018
Writ Tax No. – 1449 of 2018
GST
Pankaj Mithal And Ashok Kumar JJ.
For the Petitioner : Shubham Agrawal
For the Respondent : C.S.C.
ORDER
Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri C.B. Tripathi, learned counsel appearing for the respondents .
The petitioners are the selling and purchasing dealers of the goods in transit. The goods have been seized on account of the fact that a proper E-way bill was not accompanying the goods.
The submission of Sri Agrawal is that the E-way bill was generated on 2.11.2018 much before the inte

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M/s S.R. Sales Versus State Of U.P. And 2 Others
GST
2018 (11) TMI 711 – ALLAHABAD HIGH COURT – 2018 (19) G. S. T. L. 409 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 14-11-2018
Writ Tax No. – 1446 of 2018
GST
Pankaj Mithal And Ashok Kumar JJ.
For the Petitioner : Rahul Agarwal
For the Respondent : C.S.C.
ORDER
Heard Sri Rahul Agarwal, learned counsel for the petitioner and Sri C.B. Tripathi, learned counsel for the respondents.
The petitioner has preferred this writ petit

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M/s. Suryadev Alloys & Power Pvt. Ltd. Versus Commissioner of GST & Central Excise Chennai Outer
Central Excise
2018 (11) TMI 739 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 14-11-2018
Appeal No. E/42092/2018 – Final Order No. 42882/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial)
Ms. S. Sridevi, Advocate for the Appellant
Shri L. Nandakumar, AC (AR) for the Respondent
ORDER
Brief facts are that the appellants are engaged in manufacture of MS billets, TMT bars, etc. and are availing the facility of CENVAT credit on inputs, capital goods and input services. It was noticed that the appellants have availed CENVAT credit based on invoices issued by their head office as input service distributor wi

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. She submitted that the appellant had reversed the entire credit even before issuance of the show cause notice. The only violation alleged by the department is that the head office had distributed the credit without taking ISD registration. Since there is only one unit apart from the head office, the credit was distributed and therefore the appellant was under bonafide belief that they are eligible to avail the credit. Further, the installation of air-conditioners where only renovation of the premises and the appellant is eligible for credit. Even though the credit impugned in this appeal is eligible, the appellant has reversed the same and is not contesting on merits. That the penalty therefore may be set aside.
3. The ld. AR Shri L. Nan

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Asian Cast And Forgings Private Limited Versus Union of India and others
GST
2018 (11) TMI 801 – PUNJAB AND HARYANA HIGH COURT – TMI
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 14-11-2018
CWP No. 28745 of 2018 (O&M)
GST
Mr Rajesh Bindal And Mr Manoj Bajaj, JJ.
For The Petitioner : Mr. Jagmohan Bansal and Mr. Chetan Jain, Advocates
For The Respondent : Mr. Tajender K. Joshi, Advocate And Mr. Pankaj Gupta, Additional Advocate General, Punjab
ORDER
Rajesh Bindal, J.
The

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M/s Krishna Enterprises Versus State Of U.P. And 2 Others
GST
2018 (11) TMI 956 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 14-11-2018
Writ Tax No. – 1445 of 2018
GST
Pankaj Mithal And Ashok Kumar JJ.
For the Petitioner : Rahul Agarwal
For the Respondent : C.S.C.
ORDER
Heard Sri Rahul Agarwal, learned counsel for the petitioner and Sri C.B. Tripathi, learned counsel for the respondents.
The petitioner has come up in this petition against the order pa

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Amendments in the Notification of the Government of Tripura in the Finance Department, No.F.1-11(91)-TAX/GST/2018(Part), dated the 14th September, 2018.
F.1-11(91)-TAX/GST/2018(Part-I) Dated:- 14-11-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(91)-TAX/GST/2018(Part-I)
Dated, Agartala, the 14th November, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (3) of section 1, read with section 51 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), hereafter in this notification referred to as the said Act, the State Government, on the recommendations of the Council, hereby makes the following fur

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M/s. Suryadev Alloys and Power Pvt. Ltd. Versus Commissioner of GST & Central Excise Chennai Outer
Central Excise
2018 (11) TMI 1019 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 14-11-2018
Appeal No. E/42032/2018 – Final Order No. 42881/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial)
Ms. S. Sridevi, Advocate for the Appellant
Shri L. Nandakumar, AC (AR) for the Respondent
ORDER
Brief facts are that the appellants are engaged in manufacture of MS bars, MS billets etc. and are availing the facility of CENVAT credit on inputs, capital goods and input services. During the course of audit, it was noticed that for the period September 2014 to September 2015, the appellant had wrongly availed credit to the tune of Rs. 21,35,493/- beyond the time limit of six months / one year in contravention of Rule 4(1) of CENVAT Credit Rules, 2004. Show cause notice dated 2.5.2017 was issued proposing to recover the wrongly availed credit and to impose penalt

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the appeal paper book and submitted that all the invoices are dated 14.6.2012 to 9.1.2014. and are issued prior to 1.9.2014. The time limit for availing credit was prescribed or has come into effect only with effect from 1.9.2014. Thus the invoices on which credit has been later availed by the appellant having been issued prior to 1.9.2014, the credit availed by the appellant is correct and proper. She clarified that the credit though availed by the appellant is after 1.9.2014, since the invoices are prior to 1.9.2014, the time limit provided in amended provision does not apply. She relied upon the decision of the Tribunal in the case of Voss Exotech Automotive Pvt. Ltd. Vs. Commissioner of Central Excise, Pune – 2018 (3) TMI 1048-CESTAT Mumbai; M/s. Hariprabha Chemicals Pvt. Ltd. Vs. Commissioner of Central Excise, Kolhapur – 2018 (9) TMI 19 – CESTAT Mumbai and M/s. Indian Potash Ltd. Vs. Commissioner of Central Excise, Meerut – 2018 (10) TMI 1367-CESTAT Ahmedabad.
3. The ld. AR Shr

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supra), wherein the Tribunal has discussed as under:-
“4. On careful consideration of the submissions made by both the sides, I find that for denial of the credit, the Notification No.21/14-CE(NT) dated 11.7.2014 was invoked wherein six months period is available for taking credit. As per the facts of the case, credit was taken in respect of the invoices issued in the month of March and April 2014 in November 2014. On going through the notification No.6/2015-CE(NT) dated 1.3.2015, the period available for taking credit is 1 year in terms of the notification, the invoices issued in the month of March and April 2014 become eligible for cenvat credit. I also observed that the notification No.21/14-ST(NT) dated 11.7.2014 should be applicable to those cases wherein the invoices were issued on or after 11.7.2014 for the reason that notification was not applicable to the invoices issued prior to the date of notification therefore at the time of issuance of the invoices no time limit was pres

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The Andhra Pradesh Goods and Services Tax (Twenty Sixth Amendment) Rules, 2018
G.O.MS.No. 569 Dated:- 14-11-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH

REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 569 Dated: 14-11-2018.
NOTIFICATION
In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government hereby make the following amendment to the Andhra Pradesh Goods and Services Tax Rules, 2017 issued in G.O.Ms.No.227, Revenue (CT-II) Dept., Dt.22-06-2017 as subsequently amended.
1. (i) These rules may be called the Andhra Pradesh Goods and Services Tax (Twenty Sixth Amendment) Rul

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321(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, Subsection (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

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The Andhra Pradesh Goods and Services Tax (Twenty Fifth Amendment) Rules, 2018.
G.O.MS.No. 568 Dated:- 14-11-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
–
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 568 Dated: 14-11-2018.
NOTIFICATION
In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government hereby make the following amendment to the Andhra Pradesh Goods and Services Tax Rules, 2017 issued in G.O.Ms.No.227, Revenue (CT-II) Dept., Dt.22-06-2017 as subsequently amended.
1. (i) These rules may be called the Andhra Pradesh Goods and Services Tax (Twenty Fifth Amendment) R

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Reliance Cable Industries Versus Commissioner of GST (East) Delhi
Central Excise
2018 (11) TMI 1147 – DELHI HIGH COURT – 2019 (365) E.L.T. 788 (Del.)
DELHI HIGH COURT – HC
Dated:- 14-11-2018
CEAC 45/2018, CM APPL. 35746/2018, CEAC 46/2018, CM APPL. 35747/2018
Central Excise
MR. S. RAVINDRA BHAT AND MR. PRATEEK JALAN JJ.
Mr. Rupesh Kumar, Advocate for the petitioner.
Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur, Adv. for respondent.
S. RAVINDRA BHAT, J. (ORAL)
1. The question of law sought to be urged by the appellant in these two appeals is whether in regard to the total circumstances of the case, the Customs Excise and Service Tax Appellate Tribunal (CESTAT) was justified in rejecting the appeal without appreciating the facts and evidence before it.
2. The brief facts of the case are that on 08.08.2011, search and seizure proceedings were carried out in the appellant's premises. There is no dispute that it manufactures electricity wires

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g electricity consumption bills etc. to say that the activity carried on and the returns filed with the excise authorities did not warrant a finding of clandestine removal or attract a duty liability. It was urged that the bills and invoices seized and the statements made by the raw material suppliers in fact established that duty had been paid and that no liability therefore, could arise.
3. The order-in-original of the Commissioner of Central Excise made on 31.07.2014 analyzed the nature of the evidence as well as the statements recorded – of the appellant as well as his brother and several other individuals, including the raw material suppliers located out of Delhi. The Commissioner was of the opinion that the main buyers from whom sale proceeds were received were M/s. Classik Cable Corporation, M/s. Deepak Electricals, M/s Vimal Electricals, etc. In the event, it was also stated that they were also found that the main suppliers of raw materials were M/s. Taparia Polymers, M/s. Ome

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versal Enterprises, Shahdara to various customers. The firm in the above name was found to be not in existence at the address cited in the invoices. This firm was admitted to be a fake firm as confirmed by Sh. Chittaranjan Pradhan, Supervisor cum Operator of the appellant. Invoices of such fake firm was made use of by the appellant as cover for clandestine clearances made without payment of duty.
(iii) Certain loose papers were recovered at the time of search at the residence of Shri Lalit Jain, Prop. These loose sheets contained the details of various raw material suppliers and the quantum of such raw materials procured by the appellant. The main supplier of copper wire was M/s Balaji Metal, Shahdara, Delhi. Sh. Naresh Gupta, Prop. M/s Balaji Metal confirmed in his statement dated 08.08.2011 that raw materials have been supplied to the appellant by his firm. He also confirmed the total quantity of such raw material supplied to the appellant during the years 2007-10,2010-2011 and 2011

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the appellant, it was noticed that many of the sale transactions were found tallied with the credit entries in the bank account. Further, many of the entries found in the diaries were also duplicated in the loose sheets.
(vii) The investigating officers recorded the statements of Sh. Lalit Jain on 08.08.2011, 10.08.2011, 30.08.2011, 11.04.2013 and 17.05.2013. In these very detailed statements, Shri Lalit Jain has admitted the fact that raw materials were being procured often by cash without accounting. He also admitted that the finished goods were also cleared clandestinely for payments received by cheque and sometimes in cash. It is seen from the RUDs that he has confirmed in details the transactions with each of the raw materials suppliers as well as finished product purchasers. On the basis of the above main evidences, Revenue has made the case for demand of duty on the basis of allegations of clandestine removal.
9. The main grounds on which the order has been assailed are summar

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aw material suppliers, quantity of raw materials procured and the period during which the same has been procured. The documents also indicate in detailed the various customers with the details of goods cleared as well as the payments received and pending. Many of the entries found are corroborated by payments made/ received in the bank account of the appellant. Obviously, such transactions are accounted. This leads us to the reasonable conclusion that the documents found are a truthful account of the actual transactions made by the appellant in terms of procurement of raw material as well as manufacture and clearance of the finished products. We also note that in the several statements recorded from Sh. Lalit Jain, he has admitted in detail each and every entry found in such documents. The adjudicating authority has also given detailed findings in para No. 20 on how the appellant factory had the capacity to manufacture the quantum of goods alleged to have been cleared clandestinely. We

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in the light of the evidences placed on record by the Revenue in the form of documents as well as various inculpatory statements, we are of the view that the allegation that the appellant has procured raw materials, manufactured wires and cables and cleared the same clandestinely without payment of duty stands established. Consequently, the demand of duty as well as the penalties imposed in the impugned order is upheld. The order for confiscation of seized goods also stands upheld.”
5. Learned counsel urges that the Tribunal omitted to discuss the detailed evidence and besides merely placed its imprimatur on the findings of the Commissioner which is not expected of it. Learned counsel relied upon the judgment reported as Prabhat Zarda Factory Co. & Ors. v CCE, Delhi, CEAC No.7-9 of 2018 (decided on 16.5.2018). It was urged besides that the statements of the proprietor and his raw material suppliers were interpreted adversely against them and that the statement of several suppliers, in

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did not fully corroborate the version given by Lalit Jain, the proprietor of the appellant. The order-in-original noted importantly as follows:
“14. It is submitted by RCI in defense that the documents on the basis of which demand is raised show only the amount and date; that these nowhere give the description of the goods or the quality or quantity of goods and the amounts mentioned have been assumed to be pertaining to the sale of goods manufactured and cleared clandestinely.
14.1 I find the truth to be otherwise. Infact, Annexure XII specifically refers to page No. 12 (supplied to RCI as relied upon document No. X) of S.No. 15 of Annexure 'A' to Panchnama dated 8.8.2011 drawn at the factory premises of RCI which mentions the name of the item(coil), their quantity, size, amount and name of the party (S.B. Elec., Erode). In this regard, Shri Lalit Jain, proprietor of RCI admitted that they cleared wire and cable valued at Rs. 17,66,345/- to M/s S.B. Electricals, Erode cland

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these very parties by cheque/DD on various dates. These payments on verification by the Department were found to have been credited in the bank account of RCI, details of which were supplied to RCI as Annexure-III. Similar is the position of payments made to various raw material suppliers by cheque/DD and reflected in these documents (pages 1 to 7) which on verification were found to have been debited in RCI's bank account (Annexure-III of SCN). One of the suppliers of raw material Shri Naresh Gupta of M/s Balaji Metals confirmed in his statement that the entries shown in page 6 and 7 of S. No.6 of Annexure 'A' of Panchnama drawn at the residence in the name of 'Nareshje' pertained to his firm M/s Balaji Metals and he had received the amount mentioned from Shri Lalit Jain for supply of bare copper wire to RCI during in 2009-10 in cash and cheque. Further, the parties mentioned in these documents were also admitted by Shri Lalit Jain to be its buyers and supplier of

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arly related to sale of wire and cables and purchase of raw materials only. Thus, there is sufficient evidence on record to show that the amount mentioned in the resumed documents represented value of the wire and cables clandestinely removed.
16. Relying on statements dated 10.08.2011 of Shri Lalit Jain and dated 14.03.2012 of Shri Prithiviraj it is submitted that the statements clearly show that the documents recovered from the residence were written by Shri Prithviraj; that an effort was made by Prithviraj to explain the entries in the records; that the details contain the amount pertaining to purchase and sale done by Prithviraj and that none of the details in those records pertained to RCI. It is further argued that statement dated 11.04.2013 and 17.05.2013 of Shri Lalit Jain are not correct statements.
16.1 I find from records that Shri Lalit Jain stated on 8.8.2011 that his elder brother Prithviraj was unemployed and was dependent on him. However, Shri Prithviraj stated on 4.1

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3 but the same were also returned back undelivered. Thus, it is apparent that Sh. Prithviraj intentionally avoided his appearance before the department and facts disclosed by him in his statement dated 4.1.12 cannot be treated as truthful as he was assisting his brother Sh. Lalit Jain in his business operations of M/s Reliance as admitted by Sh. Lalit Jain in his statement dated 17.05.13.
16.2 I further find that explaining pages 1 to 7 of S. No.6 of Annexure 'A' to panchnarna drawn at the residence of Shri Lalit Jain, Shri Prithviraj stated that these details were related to commission received against sale of goods by him, cash transactions and details of money financed by him to different parties. He stressed upon that these transactions had no relation with the business of MIs Reliance. I find that untruthfulness of statement of Shri Prithviraj is evident from the fact, that various entries in these documents showing payment/receipt through cheque/DO to raw material suppli

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the statement that “I am 8th pass. I can read and write Hindi and understand English”. He also wrote in his own hand “Seen & Read” before putting his signatures in English”. Further, on panchnama dated 8.8.2011 drawn at the factory premises of RCI he wrote in English in his own hand “Received copy of Panchnama” and put his dated signatures in English. In his statement dated 8.8.2011 he again in his own hand used and wrote various words in English like “PVC, MIB, Copper Wire, coil, OVEN, MOMENT, LINEMAN, CLASSIK, Industries, Bill No.105- Universal Enterprise, S.B. Electrical, H.D.F.C. BANK SHAHDARA, VISHWAS NAGAR, Bilty, SR.D. Transport” etc. Various English words like “insulated, concern, material, triplicate, entry, operator, enterprises, annexure” have also been written in Hindi while writing statement in Hindi. It is apparent from the above that Shri Lalit Jain is literate, has good working knowledge of English at least sufficient enough to understand the statement tendered/typed i

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le as evidence. Regarding statement of Shri Naresh Gupta proprietor of M/s Balaji Metals, who admitted having supplied bare copper wire to RCI and also accepted the entries made at page No.6 and 7 of S.No. 6 of Annexure 'A' to Panchnama dated 8.S.2011 drawn at the residence of Shri Lalit Jain, it is submitted that as stated by Shri Prithviraj these entries pertained to trading done by him (Prithviraj). I have already discussed this point in paragraph 16, 16.1 and 16.2 above and come to the conclusion that statement of Shri Prithviraj does not state true facts and these entries are in fact related to unaccounted receipt of bare copper wire from M/s Balaji Metals. Thus, it is apparent that the resumed documentary evidence regarding receipt of excess and unaccounted raw material i.e. bare copper wire, PVC, etc. as reflected in the resumed documents stand corroborated by the statement of the raw material supplier, Shri Lalit Jain of RCI, and seizure of PVC, bare copper wire, master

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continuously for 8 hrs that the unit worked in one shift only and did not have Generator Set in the factory.
20.1 I find from record that on 8.8.2011 when the factory premises of RCI were visited by the Department, the unit was found to be working with 10 workers. Two insulation machines, two mixers for heating and mixing PVC granules, one bunching machine, two lining machines and two coiling addas were also found installed. In his statement recorded on 8.8.2011 itself Shri Lalit Jain explaining the process of manufacture elaborated that with the help of the machines installed 300 cable bundles of 90 metre coil each could be manufactured in 8 hours. Nothing has been brought on record to disprove this part of the statement. Further, the statement stands corroborated by sales account of M/s S.B. Electricals, Erode for the month of July, 2011 resumed as page No. 12 of S. No. 15 of Annexure 'A' attached to Panchnama dated 8.8.2011 drawn at the factory premises of RCI (copy supplie

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ub-meter installed in the factory. I find the ledger account of Power & Electricity for the year 2006-07 to 2011-12 submitted along with reply to the SCN to be unauthenticated. In the circumstances, no notice can be taken of it. Moreover, no evidence of use of electricity out of the main connection by others with use of sub-meter arid the quantity of goods manufactured by them has been brought on record. Further, for establishing charge of clandestine removal the Department is not bound to prove excess electricity consumption.
21. RCI has further argued that private record/diaries of third party cannot be the sold basis for clandestine removal where the authenticity is doubted or there is absence of corroborative evidence; that charge of clandestine removal must be corroborated by independent and unimpeachable evidence such as purchase of excess raw material/excess consumption of electricity/transport and delivery of goods; that burden to prove charge of clandestine removal is always

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7. It is evident that when the appellant's premises were visited by the anti-evasion team, manufacturing activity was carried out. According to the order-in-original -based upon the inspection report, two insulation machines, two mixers for heating and mixing PVC granules, one bunching machine, two lining machines and two coiling addas were found installed. The statement of the proprietor Lalit Jain explained the process of manufacture and elaborated that with the help of machines installed 300 cable bundles of 90 metre coil each could be manufactured in eight hours. The Commissioner noted – in our opinion, correctly, that this itself established that the unit had the capacity to produce what was ultimately attributed to it. As far as the facts related to the raw material and the other documents recovered from the appellant are concerned, the Commissioner noted that the statement of the one Vimal Taparia, Proprietor of M/s Ankur Plastics clearly admitted that he had made sales of PVC

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nt and the documents pertain to purchase and sale of the household goods of different persons. The Commissioner deduced that Sh. Prithvi Raj Jain appears to have distorted the facts with the motive of helping his brother. Initially, he had participated during the investigation but did not appear despite repeated summons in the proceedings. The Commissioner in these circumstances held that the statement of the proprietor's brother was unreliable and that the documents seized revealed a completely different story.
9. No doubt, the CESTAT has not discuss the evidence as greatly as it normally does and is expected to. What is however evident – from a plain reading of paras 6 to 10 is that the main points, which ultimately led the Commissioner to impose penalty and also inflict duty liability were taken into account. It is of course, desirable that the CESTAT as First Appellate Forum should discuss the evidence in some depth.
10. In the facts of this case, this Court is of the opinion tha

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Asian Bikes Private Limited Versus Union of India and others
GST
2018 (11) TMI 1188 – PUNJAB AND HARYANA HIGH COURT – TMI
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 14-11-2018
CWP No. 28733 of 2018 (O&M)
GST
Mr. Rajesh Bindal and Mr. Manoj Bajaj
Present Mr. Jagmohan Bansal and Mr. Chetan Jain, Advocates, for the petitioner.
Mr. Tajender K. Joshi, Advocate, for respondent nos. 1 to 3. Mr. Pankaj Gupta, Additional Advocate General, Punjab, for respondent no.4.
Rajesh Binda

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Processing of refund under the GST.
33T of 2018 Dated:- 14-11-2018 Maharashtra SGST
GST – States
Office of the
Commissioner of State Tax,
(GST), 8th floor, GST Bhavan,
Mazgaon, Mumbai-400010.
TRADE CIRCULAR
To,
…………………………
…………………………
No. JC/HQ-I/GST/Refund/Trade Cir./01/2017-18 Mumbai, Date: 14/11/2018
Trade Cir. No. 33T of 2018
To,
…………………..
–
Subject: : Processing of refund under the GST.
Sir/Gentlemen/Madam,
1. Various representations have been received seeking clarification on issues relating to refund. In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law across the field formations, the Commissioner of State tax, Maharashtra State, in exercise of its powers conferred by section 168 (1) of the Maharashtra Goods and Services Tax Act, 2017 (hereinafter referred to as the “MGST Act”), hereby clarifies the issues as detailed

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re being filed in a semi-electronic environment and the processing was completely based on the information provided by the claimants, it becomes necessary that invoices are scrutinized. Accordingly, it was clarified that the invoices relating to inputs, input services and capital goods were to be submitted for processing of claims for refund of integrated tax where services are exported with payment of integrated tax; and invoices relating to inputs and input services were to be submitted for processing of claims for refund of input tax credit where goods or services are exported without payment of integrated tax.
3.2. The claimant shall submit the details of the invoices on the basis of which input tax credit had been availed during the relevant period for which the refund is being claimed, in the format enclosed as Annexure-A manually along with the application for refund claim in FORM GST RFD-01A and the Application Reference Number (ARN). The claimant shall also declare the eligib

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aimant at the end of the tax period for which the refund claim is being filed after the return for the said period has been filed; and
(c) The balance in the electronic credit ledger of the claimant at the time of filing the refund application.
4.2. After calculating the least of the three amounts, as detailed above, the equivalent amount is to be debited from the electronic credit ledger of the claimant in the following order:
(a) Integrated tax, to the extent of balance available;
(b) Central tax and State tax/Union Territory tax, equally to the extent of balance available and in the event of a shortfall in the balance available in a particular electronic credit ledger (say, State tax), the differential amount is to be debited from the other electronic credit ledger (i.e., State tax/Union Territory tax, in this case).
4.3. The procedure described in para 3.2 above, however, is not presently available on the common portal. Till the time such facility is made available on the co

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ion of the Act and rules made thereunder the proper officer shall order for the rejected amount to be recredited to the electronic credit ledger of the claimant using FORM GST RFD-01B. For recovery of this amount, a demand notice shall have to be simultaneously issued to the claimant under section 73 or 74 of the MGST Act, as the case may be. In case the demand is confirmed by an order issued under subsection (9) of section 73, or sub-section (9) of section 74 of the MGST Act, as the case may be, the said amount shall be added to the electronic liability register of the claimant through FORM GST DRC-07. Alternatively, the claimant can voluntarily pay this amount, along with interest and penalty, if applicable, before service of the demand notice, and intimate the same to the proper officer in FORM GST DRC-03 in accordance with sub-section (5) of section 73 or sub-section (5) of section 74 of the MGST Act, as the case may be, read with sub-rule (2) of rule 142 of the MGST Rules. In such

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01B) only after the receipt of an undertaking from the claimant to the effect that he shall not file an appeal or in case he files an appeal, the same is finally decided against the claimant.
6. Scope of rule 96(10) of the MGST Rules:
6.1. Rule 96(10) of the MGST Rules, as amended retrospectively by notification No. 39/2018-State Tax, dated 18.09.2018 provides that registered persons, including importers, who are directly purchasing/importing supplies on which the benefit of reduced tax incidence or no tax incidence under certain specified notifications has been availed, shall not be eligible for refund of integrated tax paid on export of goods or services. For example, an importer (X) who is importing goods under the benefit of Advance Authorization/EPCG, is directly purchasing /importing supplies on which the benefit of reduced/Nil incidence of tax under the specified notifications has been availed. In this case, the restriction under rule 96(10) of the MGST Rules is applicable to

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rt tax authority (Centre or State), has refused to disburse the relevant sanctioned amount calling into question the validity of the sanction order on certain grounds. E.g. a tax officer of one administration has sanctioned, on a provisional basis, 90 per cent. of the amount claimed in a refund application for unutilized ITC on account of exports. On receipt of the provisional sanction order, the tax officer of the counterpart administration has observed that the provisional refund of input tax credit has been incorrectly sanctioned for ineligible input tax credit and has therefore, refused to disburse the tax amount pertaining to the same.
7.2. It is clarified that the remedy for correction of an incorrect or erroneous sanction order lies in filing an appeal against such order and not in withholding of the disbursement of the sanctioned amount. If any discrepancy is noticed by the disbursing authority, the same should be brought to the notice of the counterpart refund sanctioning aut

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f the MGST Rules provides that where any deficiencies have been communicated under rule 90(3), the amount debited under rule 89 (3) shall be re-credited to the electronic credit ledger. Therefore, the intent of the law is very clear that in case a deficiency memo in FORM GST RFD-03 has been issued, the refund claim will have to be filed afresh.
8.2. It has been learnt that certain field formations are issuing show cause notices to the claimants in cases where the refund application is not re-submitted after the issuance of a deficiency memo. These show-cause-notices are being subsequently adjudicated and orders are being passed in FORM GST RFD-04/06. It is clarified that show-cause-notices are not required to be issued where deficiency memos have been issued. A refund application which is re-submitted after the issuance of a deficiency memo shall have to be treated as a fresh application. No order in FORM GST RFD-04/06 can be issued in respect of an application against which a deficie

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Tamil Nadu Goods and Services Tax (Amendment) Ordinance, 2018
TAMIL NADU ORDINANCE NO. 2 OF 2018 Dated:- 14-11-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
Tamil Nadu Acts and Ordinances
The following Ordinance which was promulgated by the Governor on the 13th November 2018 is hereby published for general information:-
An Ordinance to amend the Tamil Nadu Goods and
Services Tax Act, 2017.
WHEREAS the Legislative Assembly of the State is not in session and the Governor of Tamil Nadu is satisfied that circumstances exist which render it necessary for him to take immediate action for the purposes hereinafter appearing;
NOW, THEREFORE, in exercise of the powers conferred by clause (1) of Article 213 of the Constitution, the Governor hereby promulgates the following Ordinance:-
1. Short title and commencement.
(1) This Ordinance may be called the Tamil Nadu Goods and Services Tax (Amendment) Ordinance, 2018.
(2) (i) Sections 3 and 30 shall be d

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uot;Central Board of Indirect Taxes and Customs" shall be substituted;
(3) in clause (17), for sub-clause (h), the following sub-clause shall be substituted, namely:-
"(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and";
(4) clause (18) including the Explanation thereunder shall be omitted;
(5) in clause (35), for the expression "clause (c)", the expression "clause (b)" shall be substituted;
(6) in clause (69), in sub-clause (f), after the expression "Article 371", the expression "and Article 371J" shall be inserted;
(7) in clause (102), the following Explanation shall be added, namely:-
"Explanation.- For the removal of doubts, it is hereby clarified that the expression "services" includes facilitating or arranging transactions in securities.".
3. Amendment of section 7.
In section 7 of the principal Act,-
(

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of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.".
5. Amendment of section 10.
In section 10 of the principal Act,-
(1) in sub-section (1),-
(a) for the expression "in lieu of the tax payable by him, an amount calculated at such rate", the expression "in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate" shall be substituted;
(b) in the proviso, for the expression "one crore rupees, as may be recommended by the Council.", the expression "one crore and fifty lakh rupees as may

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be omitted.
8. Amendment of section 16.
In section 16 of the principal Act, in sub-section (2),-
(1) in clause (b), for the Explanation, the following Explanation shall be substituted, namely:-
"Explanation.- For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services-
(i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise;
(ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person.";
(2) in clause (c), for the expression "section 41", the expression "section 41 or section 43A" shall be substituted.
9. Amendment of section 17.
In section 17 of the principal Act,-
(1) in sub-section (3),

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ting training on navigating such vessels; or
(D) imparting training on flying such aircraft;
(ii) for transportation of goods;
(ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa):
Provided that the input tax credit in respect of such services shall be available,-
(i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein;
(ii) where received by a taxable person engaged,-
(I) in the manufacture of such motor vehicles, vessels or aircraft; or
(II) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him;
(b) the following supply of goods or services or both,-
(i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or air

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;, the expression "under entries 84 and 92A" shall be substituted.
11. Amendment of section 22.
In section 22 of the principal Act,-
(1) in sub-section (1), after the proviso, the following proviso shall be added, namely:-
"Provided further that where such person makes taxable supplies of goods or services or both from a special category State in respect of which the Central Government has enhanced the aggregate turnover referred to in the first proviso, he shall be liable to be registered if his aggregate turnover in a financial year exceeds the amount equivalent to such enhanced turnover.";
(2) in the Explanation, in clause (iii), the following shall be added at the end, namely:-
"except the State of Jammu and Kashmir and the States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand.".
12. Amendment of section 24.
In section 24 of the principal Act, lor clause (x), the following clause shall be substituted, namely:

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n 29 of the principal Act,-
(1) in the marginal heading, after the expression "Cancellation", the expression "or suspension" shall be inserted;
(2) in sub-section (1), after clause (c), the following proviso shall be added, namely:-
"Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed.";
(3) in sub-section (2), after the proviso, the following proviso shall be added, namely:-
"Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed.".
15. Amendment of section 34.
In section 34 of the principal Act,-
(1) in sub-section (1),-
(i) for the expression "Where a tax invoice has", the expression "Where one or more tax invoices ha

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or the time being in force.".
17. Amendment of section 39.
In section 39 of the principal Act,-
(1) in sub-section (1),-
(a) for the expression "in such form and manner as may be prescribed", the expression "in such form, manner and within such time as may be prescribed" shall be substituted;
(b) the expression "on or before the twentieth day of the month succeeding such calendar month or part thereof" shall be omitted;
(c) the following proviso shall be added, namely:-
"Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein.";
(2) in sub-section (7), the following proviso shall be added, namely:-
"Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Gov

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shall in the returns furnished under sub-section (1) of section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers.
(2) Notwithstanding anything contained in section 41, section 42 or section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such as may be prescribed.
(3) The procedure for furnishing the details of outward supplies by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed.
(4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty per cent of the input tax credit available, on the basis of details furnished by the suppliers under the said sub-section.
(5) The amount of tax specified in the ou

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and where such default has continued for more than two months from the due date of payment of such defaulted amount, shall be such as may be prescribed.".
19. Amendment of section 48.
In section 48 of the principal Act, in sub-section (2), after the expression "section 45", the expression "and to perform such other functions" shall be inserted.
20. Amendment of section 49.
In section 49 of the principal Act,-
(1) in sub-section (2), for the expression "section 41", the expression "section 41 or section 43A" shall be substituted;
(2) in sub-section (5),-
(a) in clause (c), the following proviso shall be added, namely:-
"Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax.";
(b) in clause (d), the following proviso shall be added, namely:-
"P

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ons of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, Central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.".
22. Amendment of section 52.
In section 52 of the principal Act, in sub-section (9), for the expression "section 37", the expression "section 37 or section 39" shall be substituted.
23. Amendment of section 54.
In section 54 of the principal Act,-
(1) in sub-section (8), in clause (a),-
(a) for the expression "on zero-rated supplies", the expression "on export" shall be substituted;
(b) for the expression "such zero-rated supplies", the expression "such exports" shall be substituted;
(2) in the Explanation, in clause (2),-
(a) in sub-clause (c), in item (i), after the expression "foreign exchange", the expression "or in Indian rupees wherever permitted by the Reserve Bank of Indi

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tion 112 of the principal Act, in sub-section (8), in clause (b), after the expression "arising from the said order," the expression "subject to a maximum of fifty crore rupees," shall be inserted.
27. Amendment of section 129.
In section 129 of the principal Act, in sub-section (6), including the proviso, for the expression "seven days", in two places where it occurs, the expression "fourteen days" shall be substituted.
28. Amendment of section 143.
In section 143 of the principal Act, in sub-section (1), in clause (b), after the proviso, the following proviso shall be added, namely:-
"Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years, respectively.".
29. Amendment of Schedule I.
In Schedule I of the principal Act, in paragraph 4, for the expression "taxable person", the expression

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