Goods and Services Tax – Seizure order – E-way bill not accompanied – neither it can be said that Petitioners have deliberately committed any fault or disobeyed law intentionally or fraudulently, part
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Goods and Services Tax – Jurisdiction of state authorities to detain and seize the goods under inter-state movement under IGST Act – Officers of State are also competent for search, seizure and imposi
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Goods and Services Tax – Levy of GST – The service by the Commission Agents as per the submissions of the applicant to the agriculturists of turmeric is service under the Heading 9986 and is taxed to
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Goods and Services Tax – Levy of GST on – applicability of Ocean freight Charges and System of double taxation with respect to import of raw materials – The applicant is liable to pay IGST on transpor
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Goods and Services Tax – Classification of goods – Concessional rate of GST – supply of Copper XLPE insulated armoured low tension cables – Whether the power cables supplied by the Applicant would be
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Goods and Services Tax – Started By: – akhil revuri – Dated:- 21-9-2018 Last Replied Date:- 21-9-2018 – Dear Expert, Please tell ,e how to solve the following issues? 1) Forgot to show nil rated purchases in the FY 17-18 in 3B return. can we show that nil rated purchases in the current FY i.e., in 18-19? And if can we show it under table 5 of 3B along with the Current years nil rated purchases? 2) Filed 3B returns for the months of Jan, Feb, March 18 Returns and total nil rated sales shown is ₹ 10L. however in GSTR-1 of the March Qtr Total nil rated sales showed is ₹ 14L. how to rectify this in this year returns? – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = The turnover is less than the threshold amount. Then why did you
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Goods and Services Tax – Started By: – alok saxena – Dated:- 21-9-2018 Last Replied Date:- 22-9-2018 – pl clear if any pvt School or coaching centre charges GST on Fees which Status of Refund and who will entitle to claim without GST noAlok Saxena8003398895 – Reply By SHIVKUMAR SHARMA – The Reply = No.You can not take Refund of GST Paid. As you are not Registered under GST. – Reply By alok saxena – The Reply = if fees paid by any prop.person his son & he registered in GST composition Scheme. – Reply By A.K. Batra – The Reply = Dear sir, As per entry no 66 of Notification No. 12/2017-CT (rate) dated 28.06.2018 services provided by an educational institution to its students, faculty and staff are exempt from the purview of GST. Further d
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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 21-9-2018 – Date of effect The provisions of GST came into effect from 01.07.2017. Section 3 of the Central Goods and Services Tax Act, 2017 ( Act for short) provides that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. Vide Notification No. 51/2018-Central Tax, dated 13.09.2018, the Central Government appointed 01.10.2018 as the date on which the provisions of section 52 (tax collected at source) of the Act will come into force. Who are to collect tax at source? Section 52(1) provides that every electronic commerce operator, not being an agent, shall collect an amount calculated of the net value of taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the operator. The power t
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on through the common portal. The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application. Amendment of registration certificate Rule 19 provides that where there is any change in any of the particulars furnished in the application for registration in Form GST REG-07 the registered person shall, within a period of fifteen days of such change, submit an application, duly signed or verified through electronic verification code, electronically in Form GST REG-14, along with the documents relating to such change at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. If the particulars furnished is correct the proper officer will cause amendment of registration certificate. Where the proper officer is of the opinion that the amendment sought is either not warranted or the documents furnished therewi
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eipt of the reply to the notice to show cause, the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal. Cancellation of registration certificate Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in Form GST REG-06 has been issued is no longer liable to collect tax at source under 52 the said officer may cancel the registration and such cancellation shall be communicated to the said person electronically in Form GST REG-08. The proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration. Rate of tax Every electronic commerce operator, not being an agent, shall collect an amount calculated at such rate not exceeding one per cent., as may be notified by the Government on the recommendations of the Council, of the net value
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ousand rupees or an amount equivalent to the tax evaded or the tax not collected under section 52 or short collected or collected but not paid to the Government whichever is higher. Furnishing of statement Section 52(4) provides that every operator who collects the amount shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected during a month, Form GSTR – 8, within ten days after the end of such month. The following information is to be furnished in Form GSTR – 8- Basic details; Details of supplies made through e-commerce operator; Amendments to details of supplies in respect of any earlier statement; Details of interest; Tax payable and paid; Interest payable and paid; Refund claimed from electronic cash ledger; Debit entries in cash ledger for TCS/interest payment (to be populated after payment of tax and subm
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er following the end of the financial year or the actual date of furnishing of the relevant annual statement, whichever is earlier. Matching with GSTR – 1 Section 52(8) provides that the details of supplies furnished by every operator shall be matched with the corresponding details of outward supplies furnished by the concerned supplier registered under this Act. Rule 78 provides that the following details relating to the supplies made through an e-Commerce operator, as declared in Form GSTR-8, shall be matched with the corresponding details declared by the supplier in Form GSTR-1- State of place of supply; and net taxable value where the time limit for furnishing Form GSTR-1 under section 37 has been extended, the date of matching of the above mentioned details shall be extended accordingly. The Commissioner may, on the recommendations of the Council, by order, extend the date of matching to such date as may be specified therein. Communication of discrepancies Section 52(9) provides t
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ier in his return in Form GSTR-3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liability and interest payable thereon shall be made available to the supplier electronically on the common portal in Form GST MIS-3. Section 52(11) provides that the concerned supplier, in whose output tax liability any amount has been added, shall pay the tax payable in respect of such supply along with interest, at the rate specified under section 50(1) on the amount so added from the date such tax was due till the date of its payment. Powers of Authority Any authority not below the rank of Deputy Commissioner may serve a notice, either before or during the course of any proceedings under this Act, requiring the operator to furnish such details relating to- supplies of goods or services or both effected through such operator during any period; or stock of goods held by the suppliers making supplies through such operator in the
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Goods and Services Tax – Started By: – Ramesh Prajapati – Dated:- 21-9-2018 Last Replied Date:- 10-10-2018 – Sir, A dealer has submitted gstr 3b of July 17 with following detalis.Output gst 100000Itc 80000Net gst paid 20000Later he rectified above data in December 17 gstr 3b as underOutput tax 250000Itc 150000 (Net gst 100000(itc adjusted from credit ledger) My question is on which amount interest would be payable 250000, 100000 or other? My dout.. As dealer has adjusted itc in December, he would liable to pay interest on entire amount of output i. E 250000 from August to December Pl guide – Reply By SHIVKUMAR SHARMA – The Reply = Interest is to be payable on ₹ 150000/-For the Period From August to December 2017.250000-100000(80000+2
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ns for the Month of August, same will not be considered as ITC in August. However As per Sec 18(5), ITC Will not be available in case Invoice is more than 1 year Old. Assuming that you have not filed Return for Aug-2018, you can take input However if the Returns for Aug-2018 is filed without considering the Input then you will not be eligible for the ITC Of ₹ 70000/ Reply By SHIVKUMAR SHARMA – The Reply = Shri Yash Jain JiThe Querist have made the Payment of Tax in Dec.2017 not In Dec.2018 – Reply By Ramesh Prajapati – The Reply = Thank you sir! – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = Interest is to be paid on ₹ 1,50,000 as opined by Shri Sivakumar. – Reply By Yash Jain – The Reply = Dear Sir, As the statement of the
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GST – States – 38/1/2017-Fin(R&C)(71) – Dated:- 21-9-2018 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification No. 38/1/2017-Fin(R&C)(71) In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 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 (Tenth Amendment) Rules, 2018. (2) They shall come into force with effect from the 13th day of September, 2018. 2. In the FORMS to the Goa 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? << Please specify >> (Amount in ₹ in all tables)
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justments 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 basis Taxable turnover as per adjustments above (A-B-C-D) <
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mount 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 applicabl e 1 2 3 4 5 6 5% 12% 18% 28% 3% 0.25% 0.10% Interest Late Fee Penalty Others (please specify) Pt. Reconciliation of Input Tax Credit (ITC) IV 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 << Text >> Reason 3 << Te
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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 applicabl e 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 ………………… Membership
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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 current financial year, GST was paid o
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5H Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable on such revenue in the same financial year shall be declared here. 5I Value of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Annual Financial Statement shall be declared here. 5J Aggregate value of credit notes which have been accounted for in the audited Annual Financial Statement but were not admissible under Section 34 of the CGST Act shall 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 taxpayer as well as normal taxpayer. Theref
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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 reported net of credit notes, debit notes
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erse 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 (Statewise) registrations exist on the sa
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ks 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 (GSTR9) 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 (Table12E) availed in the Annual Return (GSTR9) shall be specified here. 14 This table is for reconciliation of ITC declared in the Annual Return (GSTR9) 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 / was payable are to be declared here.
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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. Based on our audit I/we report tha
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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 particulars given in the said Form No
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…………………………………… **(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. ………………………………&helli
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oks 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) …………………………….…………………&hell
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GST – States – 38/1/2017-Fin(R&C)(73) – Dated:- 21-9-2018 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification 38/1/2017-Fin(R&C)(73) In exercise of the powers conferred by sub-section (3) of section 1 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the said Act), the Government of Goa hereby appoints the 1st day of October, 2018, as the date on which the provisions of section 52 of the said Act shall come into for
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GST – States – 89/GST-2 – Dated:- 21-9-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 21st September, 2018 No. 89/GST-2.- In exercise of the powers conferred by sub-section (1) of section 52 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby notifies that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of half per cent. of the net valu
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2018 (9) TMI 1643 – BOMBAY HIGH COURT – TMI – Unable to upload Form GST TRAN-1 – transition to GST regime – input tax credit – It is the petitioner's case that inspite of its best efforts, the Form GST TRAN-1 for availing transitional credit under the GST Act, was not accepted online – Held that:- As the Notification has been issued, GSTN will now enable filing of TRAN 1 on the common portal for the petitioner and other registered persons in respect of whom extension has been allowed. – WRIT PETITION NO. 5946 OF 2018 Dated:- 21-9-2018 – M.S. SANKLECHA & RIYAZ I. CHAGLA, JJ. Mr. Tarun Gulati a/w Mr. Vinayak Mathur I/b PDS Legal for the petitioner Mr. M. Dwivedi a/w Mr. J.B. Mishra for the respondents P.C. 1. This petition under Article
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the communication received by Mr. Mishra from respondent no.5 to the following effect : This is in reference to Writ Petition (St.) NO.12151 of 2018 before Bombay High Court in respect of GST matters filed by M/s. Kanakia Hotels & Resorts. The issue of the petitioner was discussed in the 1st IT Grievance Redressal Committee (ITGRC) held on 22.06.2018. The ITGRC committee had approved filing of TRAN-1 by the petitioner. ITGRC referred the matter to the Law Committee to examine the consequential actions required to be taken and the mechanism for implementation of such actions (this is in accordance with Clause 7 of the Circular dated 3.4.2018). The matter was deliberated in the Law Committee and after the approval of the competent authori
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that the registered persons filing the declaration in FORM GST TRAN-1 in accordance with sub-rule (1A), may submit the statement in FORM GST TRAN-2 by 30th April, 2019. Therefore, the petitioner will be allowed to file form GST TRAN-2 as well. As the Notification has been issued, GSTN will now enable filing of TRAN 1 on the common portal for the petitioner and other registered persons in respect of whom extension has been allowed. In this regard, communication will be sent to the petitioner shortly on the steps to be followed to file TRAN 1. In view of the above, the issue of the petitioner stands resolved. This is taken on record and marked A for identification. 4. In view of the above, Mr. Gulati, learned Counsel appearing for the petitio
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GST – States – CCT/26-2/2017-2018/13/2242 – Dated:- 21-9-2018 – Department of Finance Office of the Commissioner of Commercial Taxes __ Order CCT/26-2/2017-2018/13/2242 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under Rule 117(1A) of the Central Goods and Services Tax Rules, 2017 in certain cases. In exercise of the powers conferred by sub-rule (1A) of Rule 117 of the Goa Goods and Services Tax Rules, 2017 read with Section 168 of the Goa Goods and Servic
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2018 (10) TMI 48 – PUNJAB AND HARYANA HIGH COURT – TMI – Unable to file TRAN-01 Form – transitional credit – Though credit of VAT is being shown on GST Portal, the credit not being reflected in his account – migration to GST Regime – Held that:- The Government has also issued a Circular No.39/13/2018- GST dated 3.4.2018 to approach the Redressal Committee concerned for redressal of issues relating to filing of Form TRAN-01 – the present petition is disposed off by granting liberty to the petitioner to file a detailed and comprehensive representation raising all the pleas, as raised in the present writ petition before the Nodal Officer within a period of five days from the date of receipt of certified copy of the order. – CWP No.24275 of 20
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Form on 31.08.2017 (Annexure P-2). Though credit of VAT is being shown on GST Portal, the credit not being reflected in his account. Being aggrieved, the petitioner also filed a complaint on 29.06.2018 with the GST Portal, which has duly been acknowledged through an email but no action has been taken so far. In such circumstances, the petitioner approached this Court for redressal of his grievance. It is also brought to the notice of this Court that Delhi High Court had disposed of similar matters by a common order dated 09.04.2018 passed in W.P.(C) 1300/2018 titled as Sare Realty Projects Private Limited Vs. Union of India & others and other connected petitions. The Government has also issued a Circular No.39/13/2018- GST dated 3.4.20
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the date of receipt of certified copy of the order. It is directed that in the event of representation being filed by the petitioner within the aforesaid period, such representation as well as the representation already filed, if any, shall be forwarded to the I.T. Redressal Committee concerned within next fifteen days after verification by the G.S.T.N and the Committee shall thereafter decide the same in terms of clause 5.4 of Circular No.39/13/2018-GST dated 3.4.2018 by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of four weeks from the date of receipt of the representation. The petitioner shall be entitled to lead any evidence to substantiate his claim before the concerned autho
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GST – States – CT/GST-14/2017/161-14/2018-GST – Dated:- 21-9-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN NOTIFICATION No. 14/2018-GST The 21st September, 2018 No. CT/GST-14/2017/161.- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules ), the Commissioner, on the recommendations of the Council, hereby makes the following amendments- (i) Notification No. CT/GST-10/2017/188 dated the 8th August, 2017 (No. 4/2017-GST of the Commissioner of State Tax, Assam, p
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GST – States – CT/GST-14/2017/162-15/2018-GST – Dated:- 21-9-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN NOTIFICATION No. 15/2018-GST The 21st September, 2018 No. CT/GST-14/2017/162.- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules ), the Commissioner. on the recommendations of the Council, hereby makes the following amendments- (i) Notification No. CT/GST-14/2017/29 dated the 16th September, 2017 (No. 11/2017-GST) of the Commissioner of State Tax, Ass
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GST – States – CT/GST-14/2017/163-16/2018-GST – Dated:- 21-9-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX ASSAM :: :: KAR BHAWAN NOTIFICATION No. 16/2018-GST The 21st September, 2018 No. CT/GST-14/2017/163.- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules ), the Commissioner, on the recommendations of the Council. hereby makes the following further amendments in notification No, CT/GST-14/2017/137 dated the 10th August, 2018 (No, 12/2017-GST) of the Commissioner of State Tax,
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GST – States – G.O. Ms. No. 45 – Dated:- 21-9-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 45, Puducherry, dated 21st September 2018) NOTIFICATION In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Puducherry Goods and Services Tax (Ninth Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 10th day of September, 2018. 2. In the Puducherry Goods and Services Tax Rules, 2017, (i) in rule 117, (a) after sub-rule (1), the
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GST – States – G.O. Ms. No. 44 – Dated:- 21-9-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 44, Puducherry, dated 21st September 2018) NOTIFICATION In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), (hereafter in this notification referred to as the said Act) and in supersession of- (i) Notification issued vide G.O. Ms. No. 53/CT/2017-18, dated the 17th November, 2017 published in the Gazette of Puducherry, Extraordinary Part I, No.189, dated the 17th November, 2017; (ii) Notification issued vide G.O. Ms. No.25, dated the 9th April, 2018 published in the Gazette of Puducherry, Extraordinary Part I, No. 48, dated the 9th April, 2018; and (iii
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R-1 of the Central 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 the details in FORM GSTR-1 are furnished Time period for furnishing the 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, 2019 7 January – March, 2019 30th April, 2019 Provided that the details of outward supply of goods or services or both in
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Gurugram Zonal Unit of the Directorate General of GST Intelligence (DGGI) arrests two businessmenin a case of fraudulent issuance of Input Tax Credit (ITC) invoices without actual supply of goods, involving evasion of approximately ₹ 79.21 crore on the taxable value of concocted supplies of ₹ 450 crore – Goods and Services Tax – GST – Dated:- 20-9-2018 – Gurugram Zonal Unit of the Directorate General of GST Intelligence (DGGI) have arrested two businessmen, namely, Sh. Vikas Goel, Director of M/s Mica Industries Ltd, Delhi and Bhiwadi & M/s. Satellite Cables Pvt Ltd., Bhiwadi and Sh. Raju Singh Proprietor of M/s Galaxy Metal Products on 14.09.2018 in a case of fraudulent issuance of Input Tax Credit invoices without actual s
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Industries, Delhi for issuing such fake invoices. They are involved in issuing fake bills/invoices to each other in a Circular manner without any concomitant movement of goods or payments for such transactions thereby wrongful availing and utilizing fake ITC. On verification of corroborated documentary evidences and statements of various persons it was established that there was no movement of goods against the invoices raised. Both the Directors of companies and both the proprietor of firms have admitted that all payments for the transactions were made by third party adjustments and which were done at the end of the year. There was no actual payment invoice wise. Further investigations are underway and the quantum of evasion is likely to g
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Customs – Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems-reg. – TMI Updates – Highlights
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Goods and Services Tax – Started By: – Archna Gupta – Dated:- 20-9-2018 Last Replied Date:- 21-9-2018 – Dear Sir/ MadamPlease clarify that is there any difference between Non-Taxable supply and Non-GST supply with examples.RegardsArchna Gupta – Reply By SHIVKUMAR SHARMA – The Reply = 1.Supply of Goods & Services That have Nil GST is Called Non taxable Supply.Example: Grains ,Salt,Jaggery Etc.2.Goods & Services that does not come under the purview of GST while other taxes may be applicablecalled Non GST Supply.Example : Petrol,Diesel,Alcohol Etc. – Reply By Archna Gupta – The Reply = Dear Mr. SharmaIn the definition of exempt supply the terms Nil rated and non taxable supply are used differently so these two terms can not be same. R
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he business. buy indian facebook likes – Reply By Nitika Aggarwal – The Reply = Dear Mam, As per section 2(78) of CGST Act, 2017 non taxable supply means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act. Meaning thereby, such supply of goods or services are first taxable but due to exemption notifications issued on timely basis, they are not exigible to tax. Like supply of cereal grains are not leviable to tax because they are covered under the exemption notification no. 02/2017-CT(rate) dated 28.06.2018. Non GST Supplies are those supplies on which the act itself not applicable. They are kept outside the purview of whole goods and service tax act. – Discuss
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Goods and Services Tax – Started By: – Ashok Swain – Dated:- 20-9-2018 Last Replied Date:- 21-9-2018 – Dear Experts, Kindly clarify whether TDS under GST has to be deducted from the payments made to foreign supplier on a/c of import of goods. The location of foreign supplier is outside India but the place of supply is within India. But as per Section 51 of CGST Act, no deduction shall be made if the location of the supplier and the place of supply is in a State which is different from the State of registration of the recipient. Also, the foreign supplier will not have any GSTIN and hence there is no scope for him to get the refund through elcetronic cash ledger. Please contribute your inputs on this. Ashok – Reply By Yash Jain – The Reply
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der sub-section (2) shall be such as may be prescribed, and shall include supplies on which the recipient is liable to pay tax on reverse charge basis, transactions in securities, sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building. Thus in respect of the supplier every supplies attracting RCM is exempt supplies. As the recipient of the supplies couldn't deduct tax on exempt supplies.. There is no question on deducting Tax on Import or supplies on which the tax is paid on RCM basis – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = You are not required to recover tax under GST. – Reply By Ashok Swain – The Reply = Thank you Experts for the clarification. As the subject is taxed under RCM, there should
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Goods and Services Tax – Levy of GST – liquidated damages for delay in erection, testing and commissioning – independent supply or not? – The appellant could have opted for harsh measures like termina
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