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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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Deadline Extended for Newly Migrated Taxpayers to Submit FORM GSTR-3B Returns.
Notifications
GST
Time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers extended

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Deadline Extended for Taxpayers with Provisional IDs to Complete Migration Process Using Special Procedure.
Notifications
GST
Due date extended for availing the special procedure for completi

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GST Rate Clarification for Sprinkler and Drip Irrigation Systems Issued to Ensure Consistent Application and Compliance.
Circulars
GST
Clarification regarding GST tax rate for Sprinkler and D

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New Circular Clarifies GST Rates and Classification for Goods, Ensures Uniform Application Across Categories.
Circulars
GST
Clarification regarding GST rates & classification (goods)
TMI

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December 2018 GST Revenue Hits Rs. 94,726 Crore, Demonstrating Economic Stability and Effective Tax Compliance Measures.
News
GST
GST Revenue collection for December 2018
TMI Updates – Hi

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GST Applies to Services by Business Facilitators and Correspondents for Banks: Key Compliance Details for Financial Services.
Circulars
GST
GST on Services of Business Facilitator (BF) or a B

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GST Clarification: Consistent Tax Rate for Food and Beverage Services in Educational Institutions Ensures Compliance and Eliminates Ambiguity.
Circulars
GST
Clarification on GST rate applicab

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GST Clarifies Picture Printing Services Classification Under Code 998386 for Accurate Tax Compliance and Understanding.
Circulars
GST
Clarification on issue of classification of service of pr

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GST Clarification on Tax Liabilities and Exemptions for ADB and IFC in Recent Circulars.
Circulars
GST
Applicability of GST on Asian Development Bank (ADB) and International Finance Corporati

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GST Rules for IIM Programs Clarified: Guidelines Ensure Compliance and Transparency in Educational Services Tax Liabilities.
Circulars
GST
Applicability of GST on various programmes conducted

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