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M/s. Anil Fireworks Factory Versus Commissioner of GST & Central Excise Madurai

M/s. Anil Fireworks Factory Versus Commissioner of GST & Central Excise Madurai
Central Excise
2018 (12) TMI 724 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 10-12-2018
Appeal No. E/41389/2018 – Final Order No. 43070/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial)
Shri S. Ramachandran, Consultant for the Appellant
Shri L. Nandakumar, AC (AR) for the Respondent
ORDER
Brief facts are that during the audit of accounts, it was noticed that the appellant had taken CENVAT credit of ineligible inputs namely fireworks purchased from their other units. The department was of the view that such fireworks purchased by other units and packed with their own products and cleared as a gift pack is not eligible for credit. According to department Rule 16(1) of Central Excise Rules 2002 is to be applied and therefore the goods purchased from other sister concern when being packed, the activity did not amount to manufacture as per Chapter Note to third sche

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ment is of the view that there is process of manufacture involved in packing the gift box by combining various firework items and therefore has denied credit. It is submitted by him that appellants included the value of the fireworks purchased from other manufacturers to arrive at the value of gift boxes which were cleared on payment of duty. Therefore, the fireworks purchased from other manufacturers are inputs for the appellants. The show cause notices propose to recover the credit availed on fireworks which are purchased from outside manufacturers. Since the value of the goods cleared by the appellant (the gift combo boxes) includes the value of the goods which are purchased from outside manufacturers, the appellant is eligible to avail the CENVAT credit. He relied upon the following case laws:-
a. Cello Home Products Vs. Commissioner of Central Excise, Daman – 2012 (284) ELT 52 (Tri. Ahmd.)
b. Manik Machinery Manufacturers Pvt. Ltd. vs. Commissioner of Central Excise, Mumbai – 20

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he assessable value of the final product / gift boxes cleared by them. The definition of inputs for the relevant periods read as under:-
“(k) “input” means –
(i) all goods used in the factory by the manufacturer of the final product; or
(ii) any goods including accessories, cleared along with the final product, the value of which is included in the value of the final product and goods used for providing free warranty for final products”
The definition thus show that not only the inputs that is used for manufacture of final products but also those goods cleared whose value is included in such final product will come within the definition of inputs. Further, all goods used in the factory by the manufacturer of the final product would come within the definition. This means any goods used by manufacturer within the factory is input. The words used are 'by the manufacturer' and not 'for the manufacture'. The authorities below have erred in interpreting that in order to qualify as inp

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t to be used directly in the manufacture and also not required to be contained in the final product but if it is used even in relation to the final product credit should be allowed. In the present case the playing cards indeed supplied alongwith final product it fulfilled the criteria of inputs, therefore credit cannot be denied of the duty paid on playing cards. Though there are contrary judgments on this issue but comparing the judgments of both the sides, I find that Tribunal's Single and Division Bench in cases Cello Home products (supra) and G.S. Enterprises (supra) respectively held that items supplied along with final product for sale promotion have been considered as input and Cenvat credit was allowed. In the case of Prime Health Care Products (supra) Hon'ble Gujarat High Court on the identical issue also allowed the credit in respect of bought out tooth brush supplied along with tooth paste manufactured by the assessee. The Hon'ble High Court has allowed the Cenvat credit on

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ed as inputs under the CENVAT Credit Rules, 2002 and utilise this credit according to the said rules.
(2) If the process to which the goods are subjected before being removed does not amount to manufacture, the manufacturer shall pay an amount equal to the CENVAT credit taken under sub-rule (1) and in any other case the manufacturer shall pay duty on goods received under sub- rule (1) at the rate applicable on the date of removal and on the value determined under sub-section (2) of section 3 or section 4 or section 4A of the Act, as the case may be.
[Explanation. – The amount paid under this sub-rule shall be allowed as CENVAT credit as if it was a duty paid by the manufacturer who removes the goods.]
(3) If there is any difficulty in following the provisions of sub-rule (1) and sub-rule (2), the assessee may receive the goods for being re-made, refined, re-conditioned or for any other reason and may remove the goods subsequently subject to such conditions as may be specified by

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Iffco-Tokio General Insurance Co. Ltd. Versus Commissioner, Goods and Service Tax Commissioner, Rohtak, Haryana

Iffco-Tokio General Insurance Co. Ltd. Versus Commissioner, Goods and Service Tax Commissioner, Rohtak, Haryana
Service Tax
2018 (12) TMI 877 – PUNJAB AND HARYANA HIGH COURT – TMI
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 10-12-2018
CWP No. 31128 of 2018
Service Tax
MR AJAY KUMAR MITTAL AND MRS MANJARI NEHRU KAUL, JJ.
For The Petitioner (s) : Mr. M.S. Sawhney, Advocate
ORDER
AJAY KUMAR MITTAL, J. (Oral)
The petitioner has approached this Court under Articles 226/227

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S/S Patel Hardware Versus Commissioner, State G.S.T. And 2 Others

S/S Patel Hardware Versus Commissioner, State G.S.T. And 2 Others
GST
2018 (12) TMI 1005 – ALLAHABAD HIGH COURT – 2019 (21) G. S. T. L. 145 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 10-12-2018
Writ Tax No. – 1388 of 2018
GST
Saumitra Dayal Singh,J.
For the Petitioner : Ved Prakash Singh
For the Respondent : C.S.C.
ORDER
SAUMITRA DAYAL SINGH,J.
1. First supplementary affidavit filed today. The same is taken on record.
2. The present writ petition raises a short but interesting question of law being whether the petitioner would have a surviving right of appeal beyond a period of 30 days from the date of the penalty order or 30 days from the date of service of that order on the driver of the truck who was found to be

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ority. In fact, it has been disputed that that order was first communicated to the petitioner on 25.05.2018. Having thus first gained knowledge of that order the petitioner further claims to have filed the appeal under Section 107(1) of the Act within the period of three months there from.
5. The aforesaid appeal came to be dismissed as time barred by the order dated 06.07.2018 by treating the period of limitation to have been commenced from 12.02.2018 that is the date of the order.
6. Learned counsel for the petitioner submits that in the first place the statutory forum of second appeal against the impugned order dated 06.07.2018 does not exist inasmuch as the Tribunal has yet not been constituted under the Act. That position is admitted

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o be aggrieved. Unless such construction is offered, the right of appeal would itself be lost though a delay of more than a month would in all such cases be such as may itself not warrant such strict construction.
9. In the facts of the present case as well it is seen that it is largely undisputed that the impugned penalty order was served on the driver of the truck while the penalty order is directed against the owner of the goods. Therefore, for that reason also it may be accepted that the penalty order had not been communicated to the petitioner prior to the date 25.05.2018.
10. The order dated 06.07.2018 is set aside. The Appellate Authority may condone the delay and proceed to decide the appeal as expeditiously as possible.
11. Acco

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Vijay Pre Stressed Products Pvt Ltd Versus CCT, Visakhapatnam, GST

Vijay Pre Stressed Products Pvt Ltd Versus CCT, Visakhapatnam, GST
Central Excise
2019 (2) TMI 436 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 10-12-2018
Application No. E/ROM/30805/2018 And Appeal No. E/30498/2018 – M/30582/2018
Central Excise
Mr. P. Venkata Subba Rao, Member (Technical)
Shri N.V. Ramana Rao, Advocate for the Appellant.
Shri B. Guna Ranjan, Superintendent/AR for the Respondent.
ORDER
Per: P.V. Subba Rao.
1. This application for rectification of mistake has been filed by the appellant against Final Order No. A/30753-30754/2018 dated 27.06.2018.
2. Learned counsel for the applicant submits that this order was issued against Appeal Nos. E/30498 & 30499/2018 arising out of Orders-in-Ap

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Effective tax rate on complex, building, flat etc.

Effective tax rate on complex, building, flat etc.
GST
Dated:- 9-12-2018

It is brought to the notice of buyers of constructed property that there is no GST on sale of complex/ building and ready to move-in flats where sale takes place after issue of completion certificate by the competent authority. GST is applicable on sale of under construction property or ready to move-in flats where completion certificate has not been issued at the time of sale.
Effective rate of tax and credit available to the builders for payment of tax are summarized in the table for pre-GST and GST regime.
Period
Output Tax Rate
Input Tax Credit details
Effective Rate of Tax
Pre- GST
Service Tax: 4.5%
VAT: 1% to 5%
(composition scheme)
Centr

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dence,
for affordable segment and for other segment has not increased as compared to pre- GST regime.
Housing projects in the affordable segment such as Jawaharlal Nehru National Urban Renewal Mission, Rajiv Awas Yojana, Pradhan Mantri Awas Yojana or any other housing scheme of State Government etc., attract GST of 8%. For such projects, after offsetting input tax credit, the builder or developer in most cases will not be required to pay GST in cash as the builder would have enough ITC in his books of account to pay the output GST.
For projects other than affordable segment, it is expected that the cost of the complex/ buildings/ flats would not have gone up due to implementation of GST. Builders are also required to pass on the benefit

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Revocation of cancellation of Gst registration.

Revocation of cancellation of Gst registration.
Query (Issue) Started By: – Amit Satpute Dated:- 8-12-2018 Last Reply Date:- 9-12-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear sir,
From my employee wrongly applied cancellation of Gst registration and jurisdiction officer approved application.the reason of cancellation submitted in applications "turnover below than taxable limit" But turnover is upto 11crore. Now how to revocation of cancellation of Gst registra

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MAXIMUM TIME LIMIT FOR AVAILING ITC

MAXIMUM TIME LIMIT FOR AVAILING ITC
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 8-12-2018 Last Reply Date:- 14-12-2018 Goods and Services Tax – GST
Got 7 Replies
GST
Dear Experts,
Kindly let us know the maximum limit for availing ITC (IGST) from the date of invoice.
Reply By YAGAY andSUN:
The Reply:
September month or annual return which ever is earlier.
Reply By KASTURI SETHI:
The Reply:
I support the views of M/s.YAGAY And SUN, experts.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
Whether you mean time limit? If so adopt the views of the experts.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 16 (4) of CGST Act, 2017 "A registered person shall not be entitled to take input

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GST Annual Returns Filing Deadline Extended to March 31, 2019 for FORM GSTR-9, GSTR-9A, and GSTR-9C.

GST Annual Returns Filing Deadline Extended to March 31, 2019 for FORM GSTR-9, GSTR-9A, and GSTR-9C.
News
GST
GST Annual Returns – Due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-

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Tutti-Frutti Derived from Papaya Classified Under HSN Code 20060000, Not 08111010.

Tutti-Frutti Derived from Papaya Classified Under HSN Code 20060000, Not 08111010.
Case-Laws
GST
Classification of an item – tutty-fruity – Whether Tutti-fruity be classified under HSN 081110

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Steam-Powered Turbine Not Classified as Renewable Energy Device, Ineligible for 5% Concessional IGST Rate.

Steam-Powered Turbine Not Classified as Renewable Energy Device, Ineligible for 5% Concessional IGST Rate.
Case-Laws
GST
Classification of goods – rate of GST – the steam was generated out of

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Composite Supply Rule: Bundled goods/services treated as composite if principal supply is exempt, not non-taxable, others taxable.

Composite Supply Rule: Bundled goods/services treated as composite if principal supply is exempt, not non-taxable, others taxable.
Case-Laws
GST
The two or more supplies of goods or services

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Company Accused of Profiteering by Failing to Pass Tax Reduction Benefits to Consumers on Popular Chocolates.

Company Accused of Profiteering by Failing to Pass Tax Reduction Benefits to Consumers on Popular Chocolates.
Case-Laws
GST
Profiteering – benefit of tax reduction not passed on to the recipi

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Johnson & Johnson accused of profiteering by not passing tax reduction benefits to consumers on Baby Shampoo.

Johnson & Johnson accused of profiteering by not passing tax reduction benefits to consumers on Baby Shampoo.
Case-Laws
GST
Profiteering – benefit of tax reduction not passed on – Johnson & J

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Extension of due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C

Extension of due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C
GST
Dated:- 8-12-2018

FORM GSTR-9 as part of the CGST Rules. notification no. 49/2018-Central Tax, dated 13.09.2018has been notified vide FORM GSTR-9C while notification No. 39/2018-Central Tax, dated 04.09.2018have been notified vide FORM GSTR-9A and
2. The competent authority has decided to extend the due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C till 31st March, 2019. The requisite FOR

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Obtaining GST Registration Voluntarily

Obtaining GST Registration Voluntarily
Query (Issue) Started By: – Kaustubh Karandikar Dated:- 8-12-2018 Last Reply Date:- 9-12-2018 Goods and Services Tax – GST
Got 4 Replies
GST
XYZ is a proprietor of an ENT Hospital. The income generated by the hospital along with the proprietor's other income such as earning through Residential premises given on rent, capital gains, bank interest, FD interest, interest on loan given to a company, interest on PPF and dividend etc. 1) Can XYZ obtain GST Registration voluntarily, despite no statutory obligation? If yes, 2) will XYZ able to take credit of inputs / input services and later claim refund as there are no taxable outward supplies?
Reply By KASTURI SETHI:
The Reply:
Dear Sir, There

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PROFITEERING TESTED NEGATIVE IN FABINDIA CASE

PROFITEERING TESTED NEGATIVE IN FABINDIA CASE
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 8-12-2018

In over a dozen of complaints adjudicated by National Anti-profiteering Authority (NAA), majority of the cases have been decided in favour of trade and industry and against the complainant, for want of evidence or complaint proved to be non sustainable.
In yet another case of Fabindia Overseas Pvt. Ltd. Hyderabad, the NAA has ordered in favour of Fabindia ruling that there is no contravention of section 171 of the CGST Act, 2017 as profiteering was not established.
In Mandalika Sakunthala, Hyderabad and DGAP, New Delhi v. Fabindia Overseas Pvt. Ltd., Hyderabad (2018) 11 TMI 1011 (NAA), the NAA vide its Order dated 16.11.2018 has concluded that the complaint was based on wrong pre-GST tax rates in respect of two items, viz, 'bathing bar' and 'instant drink power (50gms)' and as such, there was no case for charging more rate. Infact, for both the produc

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of tax was fixed as 18% on the above products they were still being sold at the above MRP by increasing their base prices. Thus, the company had indulged in profiteering in contravention of the provisions of Section 171 of CGST Act, 2017 and therefore, action should be taken against it.
The complaint was examined and investigated as per procedure. The company submitted that there was increase in the rate of tax and hence no benefit could be passed on by it and that it was procuring both the products on inter-state basis from their sole vendors and his tax liability had increased by 3.5% post implementation of GST from 14.5% VAT to 18% GST w.e.f. 01.07.2017 and therefore, it had suffered loss in his margin on sale of both the products. It also submitted that MRP of the products sold by the company was constant for the last 3 years and there was no rate reduction or increase, after implementation of the GST although the rate of tax had increased.
It was reveled in investigation that Va

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ing his margin of profit from his base price from ₹ 82.97 to ₹ 80.51 by suffering loss of ₹ 2.46 per bathing bar in gross margin during the GST regime. According to DGAP report, as the reduction in the base price was more than the lTC, the allegation of profiteering was not established.
In case of Milk powder, there was no change in it he ITC and the company's cost price had remained the same at ₹ 18.86. When the sale of old pre-GST stock of the above product in the GST era was compared with the sale in the pre-GST regime, although the rate of tax had increased from 14.5% to 18% after the implementation of the GST the company had still sold the above product at the same MRP of ₹ 501-, by reducing his base price from ₹ 43.67 to ₹ 42.37 and had thus suffered a loss of ₹ 1.30 in his gross margin in the GST regime. In this case also since the base price had been reduced to maintain the same MRP inspite of increase in the tax rate, the anti-p

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Goods and Services Tax – Lexicon

Goods and Services Tax – Lexicon
GST
Dated:- 7-12-2018

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Document 1
GOODS AND SERVICES TAX
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LEXICON
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Year of GST
NATION
TAX
GST MARKET
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OFFICE OF THE COMMISSIONER OF GST AND CENTRAL EXCISE
CHENNAI OUTER
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INTRODUCTION
What is Goods and
Services Tax in Hindi?
A quick internet search that throws many variant

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e to his request is in your hands now.
This lexicon has been constructed by first compiling all
legal terms from the English versions of GST Acts and
Rules by us and then taking the help of three of our inspec-
tors who are native Hindi speakers in finding out the
equivalent Hindi terminologies from the Hindi versions of
these Acts and Rules published in the Gazette of India (R
h). Thus, this GST lexicon is not a mere translation
from English to Hindi. Rather it is a compilation of GST
related terminologies purely based on the statute. So, with
all the confidence at our command we assure you that this
nd we assure you
that
lexicon is as authentic as it gets.
The lexicon is our small contribution towards effective
implementation of official language in our GST offices.
This book will be useful to GST officers for making file
notings in Hindi. Officers who are not native Hindi
speakers can make bilingual notings in files by substituting
a few English words with the cor

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Barter
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Basic fare
Ã Â¤ââ¬ Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â° Ã Â¤ââ¬¢Ã Â¤Â¿Ã Â¤Â°Ã Â¤Â¾Ã Â¤Â¯Ã Â¤Â¾
Belief
Ã Â¤ÂµÃ Â¤Â¿Ã Â¤Â¶Ã Â¥ÂÃ Â¤ÂµÃ Â¤Â¾Ã Â¤Â¸
Beneficiary
Best judgment
Beyond reasonable doubt
Bidders
Bill of export
Bill of supply
Board
Board of trustees
Body of persons
Ã Â¤Â«Ã Â¤

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Ã Â¤ââ¬¢Ã Â¥ââ¬¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â°Ã Â¥ââ¬Ã Â¤Â¯
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Centralised registration
CENVAT credit
Certificate
Ã Â¤ââ¬¦Ã Â¤ââ¬âÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¨Ã Â¥ââ¬Ã Â¤Â¤ Ã Â¤ÂµÃ Â¤Â¿Ã Â¤Â¦Ã Â¥ÂÃ Â¤Â¯Ã Â¤Â®Ã Â¤Â¾Ã Â¤Â¨ Ã Â¤Â®Ã Â¥ââ¬Å¡Ã Â¤Â²Ã Â¥ÂÃ Â¤Â¯ Ã Â¤ÂµÃ Â¤Â°Ã Â¥ÂÃ Â¤Â§Ã Â¤Â¿Ã Â¤Â¤ Ã Â¤ââ¬¢Ã Â¤Â° /
Ã Â¤Â¸Ã Â¥ââ¬¡Ã Â¤Â¨Ã Â¤ÂµÃ Â¥ââ¬¡Ã Â¤Å¸ Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¤Ã Â¥ÂÃ Â¤Â¯Ã Â¤Â¯
Cess
Chairman
Challan identification number
Chartered accountant
Chartered engineer
Cheque
Chief

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position
Compounded
Compounding amount
Comptroller and Auditor
General of India
Computation
Computer
Computerisation
Concealing
Concerned officer
Concessionaire
Conditions
10
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Ã Â¤ÂªÃ Â¤Â°Ã Â¤Â¿Ã Â¤ââ¬¢Ã Â¥ÂÃ Â¤Â·Ã Â¥ââ¬¡Ã Â¤Â¤Ã Â¥ÂÃ Â¤Â°
Ã Â¤ââ¬¦Ã Â¤Â¨Ã Â¥ÂÃ Â¤ÂªÃ Â¤Â¾Ã Â¤Â²Ã Â¤Â¨ Ã Â¤Â°Ã Â¥ââ¬¡Ã Â¤Å¸Ã Â¤Â¿Ã Â¤ââ¬Å¡Ã Â¤ââ¬â
Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤Â¯Ã Â¥ÂÃ Â¤ââ¬¢Ã Â¥ÂÃ Â¤Â¤ Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¦Ã Â¤Â¾Ã Â¤Â¯ / Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â®Ã Â¥ââ¬Å¡Ã Â¤Â¹Ã Â¤Â¿Ã Â¤ââ¬¢ Ã Â¤ÂªÃ Â¥ââ¬Å¡Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â¿
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Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤Â¸Ã Â¥ÂÃ Â¤Â¥Ã Â¤Â¿Ã Â¤Â¤
Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¶Ã Â¤Â®Ã Â¤Â¿Ã Â¤Â¤ Ã Â¤Â°Ã Â¤ââ¬¢Ã Â¤Â®/
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Â²
Ã Â¤ÂªÃ Â¤Â°Ã Â¥ââ¬¡Ã Â¤Â·Ã Â¤Â¿Ã Â¤Â¤Ã Â¥ââ¬
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Consignment
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Consolidated
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Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤ÂµÃ Â¤Â¿Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â¨
Constitution
Construction
Consulate
Consumer
Consumer welfare fund
Container freight station
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Continental shelf
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Continuous
Contract
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Ã Â¤Â¸Ã Â¤ââ¬Å¡

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Course or furtherance of business
Court
Court of wards
Credit card
Credit note
Cross-examine
Cross-objections
Culpable mental state
Currency
Custodian
Custody
Customs
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Ã Â¤ââ¬¢Ã Â¥ÂÃ Â¤Â°Ã Â¥ââ¬¡Ã Â¤Â¡Ã Â¤Â¿Ã Â¤Å¸ Ã Â¤Å¸Ã Â¤Â¿Ã Â¤ÂªÃ Â¤ÂªÃ Â¤Â£ / Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¤Ã Â¥ÂÃ Â¤Â¯Ã Â¤Â¯ Ã Â¤Å¸Ã Â¤Â¿Ã Â¤ÂªÃ Â¥ÂÃ Â¤ÂªÃ Â¤Â£
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°Ã Â¥ââ¬
Deduct tax at source
Ã Â¤Â¸Ã Â¥ÂÃ Â¤Â°Ã Â¥ââ¬¹Ã Â¤Â¤ Ã Â¤ÂªÃ Â¤Â° Ã Â¤ââ¬¢Ã Â¤Â° Ã Â¤ââ¬¢Ã Â¥ââ¬ Ã Â¤ââ¬¢Ã Â¤Å¸Ã Â¥ÅâÃ Â¤Â¤Ã Â¥ââ¬
Deduction
Deductor
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Deemed exports
Default
Deferred payment
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Deficiencies
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Degree of permanence
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Del credere agent
Delayed
Delete
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Ã Â¤ÂµÃ Â¤Â¿Ã Â¤Â²Ã Â¤ââ¬Å¡

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Despatch
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Destination
Destroyed
Detained
Detention
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Ã Â¤Â°Ã Â¥ââ¬¹Ã Â¤ââ¬¢Ã Â¤Â¾ Ã Â¤ââ¬âÃ Â¤Â¯Ã Â¤Â¾
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LEXICON
15
Ã Â¤Â¶Ã Â¤Â¬Ã Â¥ÂÃ Â¤Â¦Ã Â¤Â¸Ã Â¥ââ¬Å¡Ã Â¤Å¡Ã Â¥ââ¬
Developer
Development board
Devices
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Ã Â¤Â¯Ã Â¥ÂÃ Â¤ââ¬¢Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾Ã Â¤Â
Digital signature certificate
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Director
Director General
Disciplinary action
Disclosure
Discount
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Â¥ââ¬Å¡Ã Â¤Å¡Ã Â¥ââ¬
Distributor
District
District judge
Division
Document
Domain
Domestic
Drawback
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Ã Â¤ÅâÃ Â¤Â¿Ã Â¤Â²Ã Â¤Â¾
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Ã Â¤Â®Ã Â¤ââ¬Å¡Ã Â¤Â¡Ã Â¤Â²
Ã Â¤Â¦Ã Â¤Â¸Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â¾Ã Â¤ÂµÃ Â¥ââ¬¡Ã Â¤ÅâÃ Â¤Â¼
Ã Â¤Â¡Ã Â¥ââ¬¹Ã Â¤Â®Ã Â¥ââ¬¡Ã Â¤Â¨
Ã Â¤ËÅÃ Â¤Â°Ã Â¥ââ¬¡Ã Â¤Â²Ã Â¥ââ¬Å¡
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Due date
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Duly stamped
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Duplicate
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Duty
Easeme
asement
E-auction
E-commerce
Effaced
Electricity
Electricity board
Electronic Cash ledger
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Ã Â¥ÂÃ Â¤ââ¬¢Ã Â¤Â²Ã Â¤Â¿Ã Â¤Â¤ Ã Â¤ââ¬¢Ã Â¤Â° Ã Â¤Â¦Ã Â¤Â¾Ã Â¤Â¯Ã Â¤Â¿Ã Â¤Â¤Ã Â¥ÂÃ Â¤Âµ
Evaded
Evidence
Ã Â¤ââ¬¦Ã Â¤ÂªÃ Â¤ÂµÃ Â¤ââ¬Å¡Ã Â¤Å¡Ã Â¤Â¨
Ã Â¤Â¸Ã Â¤Â¾Ã Â¤ââ¬¢Ã Â¥ÂÃ Â¤Â·Ã Â¥ÂÃ Â¤Â¯
E-way bill
Exchange
Excisable goods
Exclusive economic zone
Exempt
Exempt supplies
Existing law
Exparte
Expenses
Export
Export manifest
Export oriented unit
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Finished goods
Firm
First schedule
First stage dealer
Fixed establishment
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LEXICON
Foreign currency
20
20
Foreign inward remittance certificate
Fraud
Free sample
Frontier
Full and true disclosure
Fully exempt supplies
Fund
Gazette
lazetted holidays
Gift
Godown
Goin

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Goods and Services Tax Network
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LEXICON
21
Goods and Services Tax practitioner
Goods transport agency
Government
Graduate degree
Grant
Gross negligence
Gr

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ry
Ã Â¤Â®Ã Â¤Â§Ã Â¥ÂÃ Â¤Â¯Ã Â¤ÂµÃ Â¤Â°Ã Â¥ÂÃ Â¤Â¤Ã Â¥ââ¬
LEXICON
Intermediate goods
International booking
Internet
Internet banking
Internet Protocol Address
Inter-state
Intra-state
Inventory
Inverted duty structure
Investigation
Investment
Invoice
24
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Ã Â¤ââ¬¡Ã Â¤ââ¬Å¡Ã Â¤Å¸Ã Â¤Â°Ã Â¤Â¨Ã Â¥ââ¬¡Ã Â¤Å¸
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Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤Â¯Ã Â¥ÂÃ Â¤ââ¬¢Ã Â¥ÂÃ Â¤Â¤ Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¦Ã Â¥ââ¬¡Ã Â¤Â¶Ã Â¤ââ¬¢
LEXICON
Joint Secretary
Judge
Judicial member
Jurisdiction
Karta
Knowledge of a fact
Labour
Land
Land customs station
Land revenue
25
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Land revenue authority
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Ã Â¤Â°
Market value
Ã Â¤Â¬Ã Â¤Â¾Ã Â¤ÅâÃ Â¤Â¾Ã Â¤Â° Ã Â¤Â®Ã Â¥ââ¬Å¡Ã Â¤Â²Ã Â¥ÂÃ Â¤Â¯
Matching
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Member
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Memorandum
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Mentally incapacitated
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Mercantile agent
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Merger
Microfilm
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Migration
Ministry of External Affairs
Minor
Minor breach
Minor processing
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Ã Â¤ââ¬¦Ã Â¤ÅâÃ Â¤Â®Ã Â¤Â¾Ã Â¤Â¨Ã Â¤Â¤Ã Â¥ââ¬Ã Â¤Â¯
Non-banking financial company
Non-business purpose
Non-cognizable
Non-filers
Non-motorised conveyance
Non-recovery
Non-resident
Non-resident external account
Non-taxable
Notice
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Ã Â¤ââ¬âÃ Â¥Ëâ Ã Â¤Â° Ã Â¤ââ¬¢Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â¬Ã Â¤Â¾Ã Â¤Â°Ã Â¥ââ¬ Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¯Ã Â¥ââ¬¹Ã Â¤ÅâÃ Â¤Â¨
Ã Â¤ââ¬¦Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤ÅâÃ Â¥ÂÃ Â¤Å¾Ã Â¥ââ¬¡Ã Â¤Â¯
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Ã Â¤ââ¬âÃ Â¥Ëâ Ã Â¤Â° Ã Â¤Â®Ã Â¥ââ¬¹Ã Â¤Å¸Ã Â¤Â°Ã Â¥ââ¬Ã Â¤ââ¬¢Ã Â¥ÆâÃ Â¤Â¤ Ã Â¤ÂµÃ Â¤Â¾Ã Â¤Â¹Ã Â¤Â¨
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Ã Â¤ââ¬¦Ã Â¤Â¨Ã Â¤Â¿Ã Â¤ÂµÃ Â¤Â¾Ã Â¤Â¸Ã Â¥ââ¬ Ã Â¤ÂµÃ Â¤Â¿Ã Â¤Â¦

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Passport
Ã Â¤ÂªÃ Â¤Â¾Ã Â¤Â¸Ã Â¤ÂªÃ Â¥ââ¬¹Ã Â¤Â°Ã Â¥ÂÃ Â¤Å¸
Payment
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Penalty
Periodic
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Perishable
Ã Â¤Â¨Ã Â¤Â·Ã Â¥ÂÃ Â¤Å¸ Ã Â¤Â¹Ã Â¥ââ¬¹Ã Â¤Â¨Ã Â¤Â¾ / Ã Â¤ÂµÃ Â¤Â¿Ã Â¤Â¨Ã Â¤Â¶Ã Â¥ÂÃ Â¤ÂµÃ Â¤Â°
LEXICON
Permanent account number
Person
Petroleum crude
Physical verification
Pipeline
Place of origin
Police
Policy
Port
Possession
Post office
Postgraduate degree
Pre-bid deposit
Prejudice
Premises
32
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id or payable
Ã Â¤Â®Ã Â¥ââ¬Å¡Ã Â¤Â²Ã Â¥ÂÃ Â¤Â¯ Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤Â¦Ã Â¤Â¤Ã Â¥ÂÃ Â¤Â¤ Ã Â¤ââ¬¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ Ã Â¤ÅâÃ Â¤Â¾Ã Â¤Â¤Ã Â¤Â¾
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Arctic
LEXICON
33
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Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¥Ã Â¤Â® Ã Â¤Â¦Ã Â¥ÆâÃ Â¤Â·Ã Â¥ÂÃ Â¤Å¸Ã Â¤Â¯Ã Â¤Â¾
Principal Commissioner
Principal Director General
Prima facie
Principal
Principal Additional Director General
Principal Chief Commissioner
Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â¨
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Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â¨ Ã Â¤ââ¬ Ã Â¤Â¯Ã Â¥ÂÃ Â¤ââ¬¢Ã Â¥ÂÃ Â¤Â¤
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Principal place of business
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LEXICON
34
Ã Â¤Â¶Ã Â¤Â¬Ã Â¥ÂÃ Â¤Â¦Ã Â¤Â¸Ã Â¥ââ¬Å¡Ã Â¤Å¡Ã Â¥ââ¬
Property
Proprietor
Propriety
Pro-rata basis
Prosecution
Provision of service
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Ã Â¤Â¸Ã Â¥ÂÃ Â¤ÂµÃ Â¤Â¤Ã Â¥ÂÃ Â¤ÂµÃ Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¥ââ¬
Ã Â¤ââ¬Ã Â¤Å¡Ã Â¤Â¿Ã Â¤Â¤Ã Â¥ÂÃ Â¤Â¯
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Provisional
Public
Public servant
Public utilities
Punishable
Purchase
Pure agent
Quarterly return
Radio frequency identification device
Railways
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39
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Seal
Search
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Second hand goods
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Second stage dealer
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Secretary
Secreted
Securities
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Seizure
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Selection committee
Self-assessed
Selling price
Semi knocked down
Semi-finished
Service distributor
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Ã Â¤Â¹Ã Â¤Â¸Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â¾Ã Â¤ââ¬¢Ã Â¥ÂÃ Â¤Â·Ã Â¤Â°
Signature
Simplified Registration Scheme Ã Â¤Â¸Ã Â¤Â°Ã Â¤Â²Ã Â¥ââ¬Ã Â¤ââ¬¢Ã Â¥ÆâÃ Â¤Â¤ Ã Â¤Â°Ã Â¤ÅâÃ Â¤Â¿Ã Â¤Â¸Ã Â¥ÂÃ Â¤Å¸Ã Â¥ÂÃ Â¤Â°Ã Â¥ââ¬Ã Â¤ââ¬¢Ã Â¤Â°Ã Â¤Â£ Ã Â¤Â¸Ã Â¥ÂÃ Â¤ââ¬¢Ã Â¥ââ¬Ã Â¤Â®
Society
Software
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Sole agent
Sound mind
Special audit
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Special category states.
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Special economic zone
Specific order
Specified
Speed post
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Statistics
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Stayed
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Stock
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Stock Broking
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Storage
Submission
Subordinate
Sub-registrar
Subsidy
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Sub-soil
Substantial question of law
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Successive
Sufficient cause
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ÂÃ Â¤Â·Ã Â¤Â£
Survey
Tax
Tax collected at source
Tax deducted at source
Tax deduction and collection
account number
Tax identification number
Tax invoice
Tax return preparer
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Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤ââ¬âÃ Â¥ÂÃ Â¤Â¯Ã Â¤Â¾ / Ã Â¤Â²Ã Â¥ââ¬¡Ã Â¤ââ¬âÃ Â¤Â¾ Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤ââ¬âÃ Â¥ÂÃ Â¤Â¯Ã Â¤Â¾
Ã Â¤ââ¬¢Ã Â¤Â° Ã Â¤ÂªÃ Â¤Â¹Ã Â¤Å¡Ã Â¤Â¾Ã Â¤Â¨ Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤ââ¬âÃ Â¥ÂÃ Â¤Â¯Ã Â¤Â¾
Ã Â¤ââ¬¢Ã Â¤Â° Ã Â¤Â¬Ã Â¥ââ¬Ã Â¤ÅâÃ Â¤ââ¬¢
Ã Â¤ââ¬¢Ã Â¤Â° Ã Â¤ÂµÃ Â¤Â¿Ã Â¤ÂµÃ Â¤Â°Ã Â¤Â£Ã Â¥ââ¬ Ã Â¤Â¤Ã Â¥Ëâ Ã Â¤Â¯Ã Â¤Â¾Ã Â¤Â°Ã Â¤ââ¬¢Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â¾
LEXICON
43
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Taxable
Taxable supplies
Taxdues
Te

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Testing
Ã Â¤ÅâÃ Â¤Â¾Ã Â¤ââ¬Å¡Ã Â¤Å¡
Ticket
Ã Â¤Å¸Ã Â¤Â¿Ã Â¤ââ¬¢Ã Â¤Å¸
Time
Title
Token
Tolerate
Tools
Ã Â¤Â¸Ã Â¤Â®Ã Â¤Â¯
Ã Â¤Â¸Ã Â¥ÂÃ Â¤ÂµÃ Â¤Â¾Ã Â¤Â®Ã Â¤Â¿Ã Â¤Â¤Ã Â¥ÂÃ Â¤Âµ
Ã Â¤Å¸Ã Â¥ââ¬¹Ã Â¤ââ¬¢Ã Â¤Â¨
Ã Â¤Â¸Ã Â¤Â¹Ã Â¤Â¨ Ã Â¤ââ¬¢Ã Â¤Â°Ã Â¤Â¨Ã Â¤Â¾
Ã Â¤ââ¬Ã Â¤ÅâÃ Â¤Â¾Ã Â¤Â°
LEXICON
Total turnover
Totalisator
Trade
Transaction value
Transactions
Transfer
44
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Ã Â¤ââ¬¢Ã Â¥ÂÃ Â¤Â² Ã Â¤ââ¬ Ã Â¤ÂµÃ Â¤Â°Ã Â¥ÂÃ Â¤Â¤
Ã Â¤Â¯Ã Â¥ââ¬¹Ã Â¤ââ¬âÃ Â¤ââ¬¢
Ã Â¤ÂµÃ Â¥ÂÃ Â¤Â¯Ã Â¤Â¾Ã Â¤ÂªÃ Â¤Â¾Ã Â¤Â°
Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤ÂµÃ Â¥ÂÃ Â¤Â¯Ã Â¤ÂµÃ Â¤Â¹Ã Â¤Â¾Ã Â¤Â° Ã Â¤Â®Ã Â¥ââ¬Å¡Ã Â¤Â²Ã Â¥ÂÃ Â¤Â¯
Transferee
Transit
Transitional provisions
Transmission
Transport authority
Transporter
Treatment
Trial balance
Triplicate
Trust
Trustee
Turnover
Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤ÂµÃ Â¥ÂÃ Â¤Â¯Ã Â¤ÂµÃ Â¤Â¹Ã Â¤Â¾Ã Â¤Â°
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Ã Â¤ââ¬¦Ã Â¤ââ¬Å¡Ã Â¤Â¤Ã Â¤Â°Ã Â¤Â¿Ã Â¤Â¤Ã Â¥ââ¬
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Â¹Ã Â¤Â¿Ã Â¤Â¸Ã Â¥ÂÃ Â¤Â¸Ã Â¤Â¾
Ã Â¤ââ¬¦Ã Â¤Â¸Ã Â¤Â®Ã Â¥ÂÃ Â¤Â¯Ã Â¤ââ¬¢ Ã Â¤Â¯Ã Â¤Â¾ Ã Â¤ââ¬ Ã Â¤Â§Ã Â¤Â¿Ã Â¤ââ¬¢Ã Â¥ÂÃ Â¤Â¯
Ã Â¤ââ¬¦Ã Â¤Â¨Ã Â¤Â¿Ã Â¤ââ¬âÃ Â¤Â®Ã Â¤Â¿Ã Â¤Â¤ Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤ââ¬âÃ Â¤Â®
Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤ËÅ Ã Â¤Â°Ã Â¤Â¾Ã Â¤ÅâÃ Â¥ÂÃ Â¤Â¯ Ã Â¤ââ¬¢Ã Â¥ÂÃ Â¤Â·Ã Â¥ââ¬¡Ã Â¤Â¤Ã Â¥ÂÃ Â¤Â°
Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤ËÅ Ã Â¤Â°Ã Â¤Â¾Ã Â¤ÅâÃ Â¥ÂÃ Â¤Â¯ Ã Â¤ââ¬¢Ã Â¥ÂÃ Â¤Â·Ã Â¥ââ¬¡Ã Â¤Â¤Ã Â¥ÂÃ Â¤Â° Ã Â¤ââ¬¢Ã Â¤Â°
Union territory tax
Unique enrolment number
Ã Â¤ÂµÃ Â¤Â¿Ã Â¤Â¶Ã Â¤Â¿Ã Â¤Â·Ã Â¥ÂÃ Â¤Å¸ Ã Â¤Â¨Ã Â¤Â¾Ã Â¤Â®Ã Â¤Â¾Ã Â¤ââ¬Å¡Ã Â¤ââ¬¢Ã Â¤Â¨ Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤ââ¬âÃ Â¥ÂÃ Â¤Â¯Ã Â¤Â¾
Unique identity number
Unique quantity code
Unit
United Nations Organisation
University
Unreasonable
Unregistered person
Un-utilized credit
Used goods
Valid
Validate
Validity
Valuable
Ã Â¤ÂµÃ Â¤Â¿Ã Â¤Â¶Ã Â¤Â¿Ã Â¤Â·Ã Â¥ÂÃ Â¤Å¸ Ã Â¤ÂªÃ Â¤Â¹Ã Â¤Å¡Ã Â¤Â¾Ã Â¤Â¨ Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤ââ¬âÃ Â¥ÂÃ Â¤Â¯Ã Â¤Â¾
Ã Â¤Â¯Ã Â¥ââ¬Å¡Ã Â¤Â¨Ã Â¤Â¿Ã Â¤ââ¬¢ Ã Â¤Â®Ã Â¤Â¾Ã Â¤Â¤Ã Â¥ÂÃ Â¤Â°Ã Â¤Â¾ Ã Â¤ââ¬¢Ã Â¥ââ¬¹Ã Â¤Â¡
Ã Â¤Â¯Ã Â¥ââ¬Å¡Ã Â

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ue added tax
Verification
Vice-chairman
Village
Vocation
Void
Voluntarily
Voucher
Wage
ager
Wages
Warehouse
Wastage
Waste
Wholly dependent
Wholly exempt
Wilful
Withdrawal
Witness
Women
46
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Ã Â¤Â¸Ã Â¤Â¤Ã Â¥ÂÃ Â¤Â¯Ã Â¤Â¾Ã Â¤ÂªÃ Â¤Â¨
Ã Â¤ââ¬°Ã Â¤ÂªÃ Â¤Â¾Ã Â¤Â§Ã Â¥ÂÃ Â¤Â¯Ã Â¤ââ¬¢Ã Â¥ÂÃ Â¤Â·
Ã Â¤ââ¬âÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¾Ã Â¤Â®
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Ã Â¤ÂÃ Â¤ââ¬Å¡Ã Â¤Â¡Ã Â¤Â¾Ã Â¤Â° Ã Â¤ââ¬âÃ Â¥ÆâÃ Â¤Â¹
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Ã Â¤ââ¬¦Ã Â¤ÂªÃ Â¤Â¶Ã Â¤Â¿Ã Â¤Â·Ã Â¥ÂÃ Â¤Å¸
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Ã Â¤ÂªÃ Â¥ââ¬Å¡Ã Â¤Â°Ã Â¥ÂÃ Â¤Â£ Ã Â¤Â°Ã Â

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of GST
NATION
TAX
GST MARKET
Ã Â¤ÂÃ Â¤ââ¬¢
Ã Â¤ÂÃ Â¤Â¾Ã Â¤Â°Ã Â¤Â¤
–
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000
GOODS AND SERVICES TAX….
SPENCER
EQUAL
Hv
Growth Strength Truth
P. Velraj, Student at Government College of Fine Arts, Chennai
TAX
TAX
TAX
TAX
TAX
TAX
TAX
CENVAT
TAX
MONEY…!, Ho No….!
BEFORE GST
VAT
TA X
EXCISE
DUTY
TAX
TAX
STATE EXCISE
CENTRAL EXCISE
Money
Saved…
GST?
ÃÅ½Â¤ÃÅ½ââ¬Â¨ÃÅ½Â§
Tax
TAX
Barrier,
Reduced
HAPPY
TAX
TAX
AFTER GST
Bhavani K, Student at Government College of Fine Arts, Chennai
LEXICON
List of Acts
50
Ã Â¤Â¶Ã Â¤Â¬Ã Â¥ÂÃ Â¤Â¦Ã Â¤Â¸Ã Â¥ââ¬Å¡Ã Â¤Å¡Ã Â¥ââ¬
Additional Duties of Excise
(Goods of Special
Importance) Act, 1957
Additional Duties of Excise
(Textile and Textile Articles)
Act, 1978
Ã Â¤ââ¬¦Ã Â¤Â¤Ã Â¤Â¿Ã Â¤Â°Ã Â¤Â¿Ã Â¤ââ¬¢Ã Â¥ÂÃ Â¤Â¤ Ã Â¤ââ¬°Ã Â¤Â¤Ã Â¥ÂÃ Â¤ÂªÃ Â¤Â¾Ã Â¤Â¦ Ã Â¤Â¶Ã Â¥ÂÃ Â¤Â²Ã Â¥ÂÃ Â¤ââ¬¢
(Ã Â¤ÂµÃ Â¤Â¿Ã Â¤Â¶Ã Â¥ââ¬¡Ã Â¤Â· Ã Â¤Â®Ã Â¤Â¹Ã Â¤Â¤Ã Â¥ÂÃ Â¤Âµ Ã Â¤ââ¬¢Ã

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Central Goods and
Services Tax Act, 2017
Ã Â¤ââ¬¢Ã Â¥ââ¬¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â°Ã Â¥ââ¬Ã Â¤Â¯ Ã Â¤Â®Ã Â¤Â¾Ã Â¤Â² Ã Â¤ââ¬Ã Â¤Â° Ã Â¤Â¸Ã Â¥ââ¬¡Ã Â¤ÂµÃ Â¤Â¾ Ã Â¤ââ¬¢Ã Â¤Â°
Ã Â¤ââ¬¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®, 2017
Central Goods and
Services Tax Rules, 2017
Ã Â¤ââ¬¢Ã Â¥ââ¬¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â°Ã Â¥ââ¬Ã Â¤Â¯ Ã Â¤Â®Ã Â¤Â¾Ã Â¤Â² Ã Â¤ââ¬Ã Â¤Â° Ã Â¤Â¸Ã Â¥ââ¬¡Ã Â¤ÂµÃ Â¤Â¾ Ã Â¤ââ¬¢Ã Â¤Â°
Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®, 2017
LEXICON
CENVAT Credit Rules,
2004
51
Ã Â¤Â¶Ã Â¤Â¬Ã Â¥ÂÃ Â¤Â¦Ã Â¤Â¸Ã Â¥ââ¬Å¡Ã Â¤Å¡Ã Â¥ââ¬
Ã Â¤Â¸Ã Â¥ââ¬¡Ã Â¤Â¨Ã Â¤ÂµÃ Â¥ââ¬¡Ã Â¤Å¸ Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¤Ã Â¥ÂÃ Â¤Â¯Ã Â¤Â¯ Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®,
2004
Code of Civil Procedure,
1908
Ã Â¤Â¸Ã Â¤Â¿Ã Â¤ÂµÃ Â¤Â¿Ã Â¤Â² Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤ââ¬¢Ã Â¥ÂÃ Â¤Â°Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤Â¹Ã Â¤Â¿Ã Â¤Â¤Ã Â¤Â¾,
1908
Code of Criminal Procedure,
1973
Ã Â¤Â¦Ã Â¤ââ¬Å¡Ã Â¤Â¡ Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤ââ¬¢Ã Â¥ÂÃ Â¤Â°Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤Â¹Ã Â¤Â¿Ã Â¤Â¤Ã Â¤Â¾,
1973
Companies Act,
2013
Ã Â¤ââ¬¢Ã Â¤

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¤Â° Ã Â¤Â¸Ã Â¥ââ¬¡Ã Â¤ÂµÃ Â¤Â¾ Ã Â¤ââ¬¢Ã Â¤Â°
( Ã Â¤Â°Ã Â¤Â¾Ã Â¤ÅâÃ Â¥ÂÃ Â¤Â¯Ã Â¥ââ¬¹Ã Â¤ââ¬Å¡ Ã Â¤ââ¬¢Ã Â¥ââ¬¹ Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¤Ã Â¤Â¿Ã Â¤ââ¬¢Ã Â¤Â°)
Ã Â¤ââ¬¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®, 2017
Income Tax Act,
1961
Ã Â¤ââ¬ Ã Â¤Â¯Ã Â¤ââ¬¢Ã Â¤Â° Ã Â¤ââ¬¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®,
1961
Indian Evidence Act,
1872
Ã Â¤ÂÃ Â¤Â¾Ã Â¤Â°Ã Â¤Â¤Ã Â¥ââ¬Ã Â¤Â¯ Ã Â¤Â¸Ã Â¤Â¾Ã Â¤ââ¬¢Ã Â¥ÂÃ Â¤Â·Ã Â¥ÂÃ Â¤Â¯
Ã Â¤ââ¬¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®, 1872
Industrial Disputes Act,
Ã Â¤ââ¬Ã Â¤Â¦Ã Â¥ÂÃ Â¤Â¯Ã Â¥ââ¬¹Ã Â¤ââ¬âÃ Â¤Â¿Ã Â¤ââ¬¢ Ã Â¤ÂµÃ Â¤Â¿Ã Â¤ÂµÃ Â¤Â¾Ã Â¤Â¦
1947
Ã Â¤ââ¬¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®, 1947
LEXICON
Information Technology
Act, 2000
53
Ã Â¤Â¶Ã Â¤Â¬Ã Â¥ÂÃ Â¤Â¦Ã Â¤Â¸Ã Â¥ââ¬Å¡Ã Â¤Å¡Ã Â¥ââ¬
Ã Â¤Â¸Ã Â¥ââ¬Å¡Ã Â¤Å¡Ã Â¤Â¨Ã Â¤Â¾ Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¥ÅâÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â¯Ã Â¥ââ¬¹Ã Â¤ââ¬âÃ Â¤Â¿Ã Â¤ââ¬¢Ã Â¥ââ¬
Ã Â¤ââ¬¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®, 2000
Insolvency and Bankruptcy
Ã Â¤ÂµÃ Â¤Â¿Ã Â¤Â¾Ã Â¤Â²Ã Â¤Â¾ Ã Â¤ââ¬Ã Â¤Â° Ã Â¤Â§Ã Â¤Â¨Ã Â¤Â¶Ã Â¥ââ¬¹Ã Â¤Â§

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Â¿Ã Â¤Â¯Ã Â¤Â®,
1988
Prevention of Corruption
Act, 1988
Ã Â¤ÂÃ Â¥ÂÃ Â¤Â°Ã Â¤Â·Ã Â¥ÂÃ Â¤Å¸Ã Â¤Â¾Ã Â¤Å¡Ã Â¤Â¾Ã Â¤Â° Ã Â¤Â¨Ã Â¤Â¿Ã Â¤ÂµÃ Â¤Â¾Ã Â¤Â°Ã Â¤Â£
Ã Â¤ââ¬¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®, 1988
LEXICON
Registration Act,
1908
54
Ã Â¤Â¶Ã Â¤Â¬Ã Â¥ÂÃ Â¤Â¦Ã Â¤Â¸Ã Â¥ââ¬Å¡Ã Â¤Å¡Ã Â¥ââ¬
Ã Â¤Â°Ã Â¤Â°Ã Â¤ÅâÃ Â¤Â¸Ã Â¥ÂÃ Â¤Å¸Ã Â¥ÂÃ Â¤Â°Ã Â¥ââ¬Ã Â¤ââ¬¢Ã Â¤Â°Ã Â¤Â£ Ã Â¤ââ¬¦Ã Â¤Â§Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¿Ã Â¤Â®,
1908
Reserve Bank of India Act,
1934
Right to Fair Compensation
and Transparency in Land
Acquisition, Rehabilitation
and Resettlement Act, 2013
Securities Contracts
(Regulation) Act, 1956
Ã Â¤ÂÃ Â¤Â¾Ã Â¤Â°Ã Â¤Â¤Ã Â¥ââ¬Ã Â¤Â¯ Ã Â¤Â°Ã Â¤Â¿Ã Â¤ÅâÃ Â¤Â°Ã Â¥ÂÃ Â¤Âµ Ã Â¤Â¬Ã Â¥Ëâ Ã Â¤ââ¬Å¡Ã Â¤ââ¬¢
Ã Â¤ââ¬¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®, 1934
Ã Â¤ÂÃ Â¥ââ¬Å¡Ã Â¤Â®Ã Â¤Â¿ Ã Â¤ââ¬¦Ã Â¤Â°Ã Â¥ÂÃ Â¤ÅâÃ Â¤Â¨ Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â¨Ã Â¤Â°Ã Â¥ÂÃ Â¤ÂµÃ Â¤Â¸Ã Â¤Â¨ Ã Â¤ââ¬Ã Â¤Â°
Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â¨Ã Â¤Â°Ã Â¥ÂÃ Â¤ÂµÃ Â¥ÂÃ Â¤Â¯Ã Â¤Â¸Ã Â¥ÂÃ Â¤Â¥Ã Â¤Â¾Ã Â¤ÂªÃ Â¤Â¨ Ã Â¤Â®Ã Â¥ââ¬¡Ã Â¤ââ¬Å¡

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ÂµÃ Â¤Â¾ Ã Â¤ââ¬¢Ã Â¤Â° Ã Â¤ââ¬¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®, 2017
M. Hariharan, Student at Government College of Fine Arts, Chennai
Manufacturer
whale saler
Retailer
Consumer
TAX
Online
GS
$150
Traditional
cost to reach 2000 audience cast to reach.
Mail
2000 Audience
$900
Magas
500
$250
TAX
Ã£ââ¬¦ÂÃ£ââ¬¦Â
Socal
Network
Search $75
$50
Digital
No cascading
&
ONE
GST
ONE
India
INDUSTRIAL GROWTH
R. Harees Kumar, Student at Government College of Fine Arts, Chennai
57
(Ã Â¤Â²Ã Â¥ââ¬¹Ã Â¤ââ¬¢ Ã Â¤Â¸Ã Â¤ÂÃ Â¤Â¾ Ã Â¤Â¦Ã Â¥ÂÃ Â¤ÂµÃ Â¤Â¾Ã Â¤Â°Ã Â¤Â¾ 09.08.2018 Ã Â¤ââ¬¢Ã Â¥ââ¬¡ Ã Â¤ÂªÃ Â¤Â¾Ã Â¤Â°Ã Â¤Â¿Ã Â¤Â¤ Ã Â¤Â°Ã Â¥ÂÃ Â¤Âª Ã Â¤Â®Ã Â¥ââ¬¡Ã Â¤ââ¬Å¡)
2018 Ã Â¤ââ¬¢Ã Â¤Â¾ Ã Â¤ÂµÃ Â¤Â¿Ã Â¤Â§Ã Â¥ââ¬¡Ã Â¤Â¯Ã Â¤ââ¬¢ Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤ââ¬âÃ Â¥ÂÃ Â¤Â¯Ã Â¤Â¾Ã Â¤ââ¬Å¡Ã Â¤ââ¬¢ 143 – Ã Â¤Â¸Ã Â¥ââ¬
(Ã Â¤Â¦Ã Â¤Â¿ Ã Â¤Â¸Ã Â¥ââ¬¡Ã Â¤ââ¬Å¡Ã Â¤Å¸Ã Â¥ÂÃ Â¤Â°Ã Â¤Â² Ã Â¤ââ¬âÃ Â¥ÂÃ Â¤Â¡Ã Â¥ÂÃ Â¤Â¸ Ã Â¤ÂÃ Â¤ââ¬Å¡Ã Â¤Â¡ Ã Â¤Â¸Ã Â¤Â°Ã Â¥ÂÃ Â¤ÂµÃ Â¤Â¿Ã Â¤Â¸Ã Â¥ââ¬¡Ã Â¤Åâ Ã Â¤Å¸Ã Â¥Ëâ Ã Â¤ââ¬¢Ã Â

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Â¤Â¾Ã Â¤Â¶Ã Â¥ÂÃ Â¤Â²Ã Â¥ÂÃ Â¤ââ¬¢ Ã Â¤ââ¬¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®, 1962 Ã Â¤Â®Ã Â¥ââ¬¡Ã Â¤ââ¬Å¡
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CT TAXES.
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INDIRECT
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AND
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CUSTOMS
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OF INDIA
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We Acknowledge…
Ankush, Kuldeep Singh and Praveen Kumar
Chaudhari, our Inspectors and native Hindi
speakers, who painstakingly and skillfully culled out
Hindi equivalents of the English words and phrases
that we had lined up from GST Act and Rules.
Madhivanan M. K. and Leema P. Jose,
our Superintendents, without whose tireless
efforts this little book of lexico

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RCM CLAUSE 9 ( 3 ) AND 9 ( 4 )

RCM CLAUSE 9 ( 3 ) AND 9 ( 4 )
Query (Issue) Started By: – narednra gatagat Dated:- 7-12-2018 Last Reply Date:- 11-12-2018 Goods and Services Tax – GST
Got 4 Replies
GST
SIR
I AM A EDUCATIONAL BOOKS PUBLISHERS
I PAY ROYALTI TO AUTHOR
GST APPLICABLE OR NOT APPLICABLE ON ROYALTI UNER RCM CLAUSE 9 (3) OR 9 (4)
Reply By KASTURI SETHI:
The Reply:
It is covered in Serial No.9 of Notification No.13/2017-Central Tax (Rate) dated 28.6.17 as amended. read with Section 9(3) of CGST Act

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GST Registration

GST Registration
Query (Issue) Started By: – Kaustubh Karandikar Dated:- 7-12-2018 Last Reply Date:- 17-1-2019 Goods and Services Tax – GST
Got 3 Replies
GST
XYZ is a Doctor (Proprietor) is running an ENT Hospital. Apart from his income from the hospital which is exempted from GST, he is also earning through Residential premises given on rent, capital gains, bank interest, FD interest, interest on loan given to a company, interest on PPF and dividend. All these incomes including from the hospital are exempted but is crossing the threshold limit of ₹ 20 Lacs. Is XYZ required to obtain GST Registration?
Reply By KASTURI SETHI:
The Reply:
Not required. See the definition of the term, "Aggregate turnover" under S

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GOODS AND SERVICES TAX AUDIT

GOODS AND SERVICES TAX AUDIT
By: – Sachin Jain
Goods and Services Tax – GST
Dated:- 7-12-2018

“Audit Under GST Regime”
“Audit” this word is well versed within the industrial and commercial world, where an ordinary man interprets it as a compliance measure or activity to be done on yearly basis and on the other hand big players are well aware about the importance of audit.
As we all know GST rolled in July 2017, it is also known as the biggest indirect tax reform in the Indian history. GST is a revolutionary in commodity and services tax. It has brought about an ideal shift in the methodology of levy and collection of taxes. GST being a self-assessment tax, audit procedures are introduced for ensuring proper compliance.
Under the earlier Central Excise and Service Tax laws, there was no requirement for audit of accounts and furnishing reconciliation statement by an accountant except special audit. However, some state VAT laws stipulate audit of records by a Chartere

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value of supplies declared in the return furnished for the financial year with the audited annual financial statement. So audit report is to be provided at the time of filing annual return.
Key points
* Turnover includes value of all exempt supplies and exports under the same PAN, on all India basis.
* GST period comprises of 9 months i.e. July 2017 to March 2018, whereas the relevant section 35(5) uses the expression financial year, it is reasonable to understand that the turnovers for the whole of the financial year would also include the first quarter of the financial year 2017-18. However, clarification is required in this case from the government.
The GST Audit would be undertaken for the first time in India. GST Audit will require a huge preparation from both the auditor and the auditee. It is different form Statutory audit and Tax audit.
GST audit would require coverage of a larger number of records. The GST audit requires deep understanding of the GST laws the working of

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Tax Audit report is also revised for FY 2017-18 to include certain details related to GST like taxable supply, exempt supply, registered and unregistered dealer etc. This again added to the compliance.
A series of aspects need to be considered while preparing the following reconciliations;
* Reconciliation of GST Outward Supply i.e. GSTR-1 (Taxable, exempt, export etc.) with books of account;
* Reconciliation of GSTR- 2A with Input Tax Credit (ITC) availed in GST Return;
* Reconciliation of outward supply and ITC between GSTR-3B, GSTR-1 and Books of account;
* Reconciliation of GST Payable between GSTR 3B and books.
* Reconciliation of Taxable Turnover;
* Reconciliation of rate wise liability and amount payable thereon;
* Reconciliation of ITC declared in Annual Return (GSTR-9) with ITC availed on expenses as per audited Annual Financial Statement or books of account. (with various subheads of profit and loss account);
* Reconciliation of expenses subject to reverse ch

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any. GST is required to be paid on the same in some cases even when same is without consideration.
Inward Supply and Input Tax Credit (ITC)
* Re-check the nature of ITC availed;
* Check all ITC which is not allowed as per section 17(5) of the CGST Act.;
* A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note pertaining to FY 2017-18 after filing GSTR 3B of September 2018. Given this, the taxpayer should identify all the invoices of inwards supply where ITC is not availed;
* It is to be noted that once the same is not availed it will become the cost for the Company;
* The ratio of reversal of ITC is required to recomputed on the basis of yearly details of supply and effect of the must have been considered while finalizing books;
* The taxpayer shall identify ITC where vendor's payment is pending for more than 180 days from the date of invoice;
* The amount of such ITC pertaining to FY 2017-18 must have been reversed al

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nd certificates for Special Purpose issued by the ICAI notes the difference between the term 'certificate' and 'report' as under;
A Certificate is a written confirmation of the accuracy of facts stated there in and does not involve any estimate or the opinion; on the other hand
A Report, on the other hand is a formal statement usually made after an enquiry, examination or review of specified matters under report and includes the reporting auditor's opinion thereon.
Thus, where a certificate is issued the auditor shall be responsible for accuracy of what is stated therein. In case of a report, he is responsible for ensuring that the report is based on the factual data, true and fair to the best of his belief, knowledge and information furnished to him.
* Other types of Audit under GST
Audit u/s 65
Audit u/s 66
1) Not compulsory, audit only for selected registered person only
(By general or special order)
2) Audited by commissioner or officer authorized by him.
1) Not compuls

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c and independent examination of the books and records may be limited to transactions and performances of an entity for a stated purpose, say audit under GST. However, the outcome of the audit is very beneficial for the auditee.
Such an audit may be conducted to ascertain whether they present a true and fair view of the financial transactions vis-a-vis returns filed with the authorities.
As present the due date for furnishing GST Audit report in the aforesaid format is 31 December 2018. However, till date no GST utility is provided by authorities, also the Tab for the same is not available on GST portal.
A number of clarification is required in relation to the details to be furnished in GST audit report.
As GST audit is the first time activity for the stakeholders. The due date provided by the authorities does not seems to be feasible. Extension of due date is expected from the authorities.
“HOWEVER ONE CANNOT FORECAST THE UPCOMING SURPRISES AND CHALLENGES UNDER GST”
WE NEED TO

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Sh. Pushpak Chauhan and Director General Anti-Profiteering, Central Board of Indirect Taxes & Customs, Versus M/s. Harish Bakers & Confectioners Pvt. Ltd.,

Sh. Pushpak Chauhan and Director General Anti-Profiteering, Central Board of Indirect Taxes & Customs, Versus M/s. Harish Bakers & Confectioners Pvt. Ltd.,
GST
2018 (12) TMI 473 – NATIONAL ANTI-PROFITEERING AUTHORITY – 2019 (22) G. S. T. L. 463 (N. A. P. A.)
NATIONAL ANTI-PROFITEERING AUTHORITY – NAPA
Dated:- 7-12-2018
Case No. 17/2018
GST
SH. B. N. SHARMA, CHAIRMAN, SH. J.C. CHAUHAN, TECHNICAL MEMBER, MS. R. BHAGYADEVI, TECHNICAL MEMBER
Present:-
None for the Applicant No. 1.
Sh. Bhupender Goyal Assistant Director (Costs) for the Applicant No.
Mrs. Monika Goel and Sh. Rajesh Kumar Soota, Advocates for the Respondent.
ORDER
1. The present Report dated 18.06.2018 has been received from the Director General of Safeguards, now Director General of Anti-Profiteering (here-in-after referred to as the DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case are that vide his applicatio

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gainst him. The above application was examined by theStanding Committee on Anti-Profiteering and was referred to the DGAP, vide minutes of it's meeting dated 20.12.2017 for detailed investigations under Rule 129 (1) of the CGST Rules, 2017.
2. The DGAP had called upon the Respondent to submit his reply on the above allegation and also asked him to suo moto determine the quantum of benefit which had not been passed on by the Respondent after the GST rate reduction for the period w.e.f. 15.11.2017 to 31.03.2018. The Respondent had submitted replies vide his letters dated 12.02.2018, 27.02.2018, 21.03.2018, 16.04.2018, 24.04.2018 and 02.05.2018 and admitted that he had sold the above products to the applicant vide invoices dated 10.11.2017 and 16.11.2017 after charging the tax at the prevalent rates of 28% and 18% on the base prices and he had not made any additional profit after the reduction in the GST rate. He had also replied that since their base prices had been increased by the

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percentage)
price Charged (Rs.) (including CST)
299238
10.11.2017
Nestle Munch Nuts 32 Gm.Chocolate
15.63
28%
20.00
Cadbury Dairy Milk Chocolate
31 .25
28%
40.00
311392
16.1 1.2017
Nestle Munch Nuts 32 Gm. Chocolate
16.95
18%
20.00
Cadbury Dairy Milk Chocolate
33.90
18%
40.00

Pre 15.11.207

Post 15.11.2017

Description of product
Base Purchase price (Rs.)
Base Sale price (Rs.)
Margin of Profit
Base Purchase Price (Rs.)
Base Sale price (Rs.)
Margin of profit
A
B
C
D=(C-B)/B
E
F
G=(F-E)/E
Nestle Munch Nuts 32 Gm. Chocolate
14.01
15.63
11.50%
15.20
16.95
11.50%
Cadbury Dairy Milk Chocolate
27.90
31.25
12.00%
30.27
33.90
12.00%
3. The DGAP's Report has submitted that the Respondent had also filed Purchase & Sale invoices from November 2017 to March 2018, copies of the GSTR-3B from November, 2017 to March, 2018 along with copies of GSTR-I from November, 2017 to February, 2018 but did not provide the details of

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es “with GST benefits where applicable”. Accordingly the DGAP's Report has held that though the base prices were increased but since discounts were given by the Distributors to the Respondent, he was bound to pass on the benefit of reduction in the rate of tax w.e.f. 15.11.2017 to the customers. The Report also stated that the Respondent was responsible for passing on the benefit as he was a registered supplier under the CGST/SGST Act, 2017. It is also submitted by the DGAP that it was established from the record that the Respondent had sold 114 units of Nestle Munch Nuts 32 Gm. Chocolate at the MRP of Rs. 20/- including GST @ 28% during the period between 01.11.2017 to 14.11.2017 when the base price of the above product was Rs. 15.63 per unit. One unit of the above product was sold by the Respondent to the Applicant No. 1 on 16.11.2017 vide invoice No. 311392 dated 16.11.2017 by increasing it's base price from Rs. 15.63 to Rs. 16.95 due to which the MRP had remained Rs. 20/- p

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assed on the benefit of rate reduction to the above Applicant.
4. The DGAP's Report further stated that from the records submitted by the Respondent it was revealed that he had purchased 910 units of Nestle Munch Nuts 32 Gm. and 4646 units of Cadbury Dairy Milk Chocolate during the period between 15.11.2017 to 31.03.2018. He has also reported that the Respondent had failed to supply the details of the invoices of the outward supplies pertaining to the above period and hence he had presumed that the above quantity of the Chocolates was sold by him during the period between 15.11.2017 to 31.03.2018. The DGAP had therefore, concluded that the Respondent had resorted to profiteering of Rs. 15,958/- as per the details given in the table below. He has also reported that the Respondent had profiteered an amount of Rs. 4.69 from the Applicant No. 1 vide invoice date 16.11.2017 while selling two units of the above products to him.
Product
MRP (Rs.)
Before 14.11.2017 (Rs.)
15.11.2017 to

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ng as he had given details of all the basic components of the prices of the chocolates on the invoices and the benefit of tax rate reduction has been passed to the Applicant No. 1. He also submitted that he had not made any additional profit after the reduction in the rate of tax and that he had reduced the tax rate from 28% to 18% and he had sold the chocolates after charging the applicable rate of tax on base prices which were calculated on the basis of the cost of the purchases and mark- up and hence he had not resorted to profiteering. He had also submitted that. In fact the base prices of the above products had been increased by the Distributors as the cost of Nestle Munch Nuts 32 Gm. to him was Rs. 14.01 per unit before 15.11.2017 which was increased to Rs. 15.20 after 15.11.2017 and he had sold the same at the base price of Rs. 15.63 before 15th November 2017 and at the base price of Rs. 16.95 after 15th November, 2017, thus keeping this margin same at 11.5%. He had further stat

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sed i.e. the recipient of the goods and services took credit of the GST paid by him on the purchase of goods and services and used such ITC while discharging GST output tax liability on supply of goods and services and since no additional ITC was available to him he was bound to enhance the base prices of the above products.
7. The Respondent has also claimed that he had purchased Cadbury Dairy Milk Chocolates from M/S CTC at the base price of Rs. 27.90 per unit before15.11.2017 and at the base price Rs. 30.27 per unit after 15.11.2017. He has further claimed that since the Distributor had increased the basic purchase price, he was also forced to increase his basic sale price however, he had not increased his profit margin. The Respondent has also pleaded that M/S CTC through it's sale invoices issued to him on different dates during the pre and post GST period was giving him quantity discounts through various schemes which could not be construed as discounts on the basic prices a

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e months of November, 2017 to March, 2018 on the base price and therefore, the finding of the DGAP that “M/S Navin Enterprise, in his various sale invoices issued to the noticee on different dates during the period from November, 2017 to March, 2018, had given discount on the base price” mentioned in para 1 1 of the Investigation Report was incorrect. He has also contended that the statement made in para 11 of the Report that M/S NE had clearly mentioned in his invoices “With GST benefits wherever applicable” was not correct as such statement was not found in his invoices for the month of November, 2017 and was added in his invoices during the month of January, 2018, whereas M/S NE had increased the base price from Rs. 14.01 per unit to Rs. 15.20 per unit after 14th November, 2017.
9. The Respondent has also raised objection against para 12 of the Investigation Report which stated that it was the responsibility and statutory obligation of the Respondent to pass on the benefit of tax r

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port was wrong as he had purchased 944 units of Nestle Munch Nuts 32 Gm. and 4515 units of Cadbury Dairy Milk Chocolate during the period between 15.11.2017 to 31.03.2018.
10. The above submissions filed by the Respondent were forwarded to the DGAP who vide his reply dated 16th August 2018 has stated that the Respondent was a supplier who was registered vide GSTIN 06AABCH2910GIZ3 and the Applicant No. 1 had alleged that he had not passed the benefit of tax reduction to him. He has also stated that the Respondent was required to sell the products at the basic prices which were prevalent before 15.11.2017 by levying GST @ 18% to pass on the benefit of reduction in the rate of tax. The DGAP has also contended that being a registered supplier under the CGST/SGST Act, 2017 the Respondent was legally bound to pass on the benefit of reduction in rate of tax to his customers. The DGAP has further contended that the point raised by Respondent regarding calculation of the profiteered amount in

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A)
4,731
1 ,024
Sale Made during 01.11.2017 to 14.11.2017 as per Sales Calculation Sheet submitted by Noticee (Units)(B)
85
114
Total Sale deemed to have been made during 15.11.2017 to 31.03.2018 (Units) (C)=(A)-(B)
4646
910
Profiteering Per Unit (In Rs.) (D)
3.13
1.56
Total Profiteering (In Rs.) (E)=(C)*(D)
14542
1,416
11. The Authority had decided to call the representatives of the Distributors viz. M/S CTC and M/S NE as the Respondent had specifically alleged that both of them had increased the base prices after 15.11.2017 and had also not given him any discounts to pass on the benefit of rate reduction. On 21.08.2018 Mr. Rajesh Chandna on behalf of M/S CTC and Sh. Rajeev on behalf of M/S appeared for the hearing. Both the above Distributors vide their written submissions stated that their billing softwares were fully managed/controlled by the manufacturers viz. M/S Mondelez India Foods Private Ltd (Cadbury) & M/S Nestle Limited India respectively and they couldn'

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iterated the points already submitted by M/S CTC. They had also submitted the details of the purchase and sale invoices to support their contentions.
12. Both the written submissions filed by the Distributors were forwarded to the DGAP for his reply. The DGAP vide his reply dated 11.09.2018 had submitted that the invoices of M/S NE from Nestle India Limited and invoices of M/S CTC from M/S Mondelez India Foods Private Ltd. were not relevant to the present case filed against the Respondent. He had further submitted that the invoices submitted by both the above Distributors had been examined vide paras 11 and 12 of his Report dated 18.06.2018 and it was found that on some of the products on some dates discounts had been given with the remark 'GST transaction discount 6.6%' and comments such as 'anti profiteering provisions under GST require that you pass on to consumers, benefits of GST reduction given to you' and 'with GST benefits where applicable' were recorde

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fore us and it has been revealed that the Central Govt. vide Notification No. 41/2017Central Tax (Rate) dated 14.11.2017 had reduced the rate of GST from 28% to 18% in respect of the above two products viz. the Nestle Munch Nuts 32 Gm. Chocolate and the Cadbury Dairy Milk Chocolate with effect from 15.11.2017, the benefit of which was required to be passed on to the recipients by the Respondent as per the provisions of Section 171 of the above Act.
15. It is also revealed from the perusal of the tax invoice dated 10.11.2017 issued by the Respondent in favour of the Applicant No. 1 that he had sold one unit of Nestle Munch Nuts 32 Gm. Chocolate at the base price of Rs. 15.63 and after levying GST @ 28% realised MRP of Rs. 20/- from him. It is also revealed from the above invoice that the Respondent had charged Rs. 31.25 per bar for the Cadbury Dairy Milk Chocolate and sold it @ MRP of Rs. 40/after realising GST of 28%. Perusal of the tax invoice dated 16.11.2017 shows that the Responde

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6. The Respondent has vehemently argued that he had no control on the fixing of the base prices as well as the MRPs as he was charged increased base prices by his Distributors Viz. M/S CTC and M/S NE and hence the Respondent could not make any changes in the base prices and the MRPs. He has also claimed that he had charged 18% GST after the rate was reduced w.e.f. 15.11.2017 on all the sales made by him and had also maintained the same profit margins which he was charging before 15.11.2017 and hence he had not profiteered. However, it is apparent from the record that the Respondent is duly registered under the CGST/SGST Act, 2017 and therefore, he was under legal obligation to follow the Notification dated 14.11.2017 mentioned above vide which the rate of GST was reduced from 28% to 18% on both the above products. He cannot deny his accountability as well as the duty cast upon him under the above Notification by contending that he had not increased the base prices whereas he had charge

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passing of the benefit unless the MRPs were reduced and the base prices were maintained. The claim of the Respondent that his profit margins had remained the same is also not tenable as he had not only increased the base prices but had also earned additional margin on the enhanced prices. He had further forced his customers to pay additional GST on the increased base prices otherwise the customers should have got further benefit of reduced base prices. The Respondent has also cited the case of Dinesh Mohan Bhardwaj supra in his support however the facts of the present case are different than that case as the complainant in the above case had been given the benefit of ITC whereas in the present case the Applicant No. 1 was to be given the benefit of tax reduction and hence the Respondent cannot claim any relief on account of the above case. Therefore, the above contentions of the appellant cannot be accepted.
17. The Respondent has also argued that M/S CTC and M/S NE had not given him

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units of the Cadbury Dairy Milk Chocolate during the period between 15.11.2017 to 31.03.2018 and since he has not furnished the details of the outward supplies made during the above period the DGAP has rightly taken the above units to have been sold by the Respondent during the above period. It is also clear from the record that the Respondent had increased the base price by Rs. 1.56 per unit in the case of Nestle Munch Nuts 32 Gm. Chocolate and Rs. 3.13 per unit in respect of the Cadbury Dairy Milk Chocolate and hence the total amount of profiteering is determined as Rs. 15,958/- (Rs. 1416 + Rs. 14,542) on all the above units of both the products. The Respondent has claimed that the amount of profiteering should be calculated on the basis of the difference between the base price at which he had purchased the above products and the base price on which he had sold them, however, this argument of the Respondent is fallacious as the amount of profiteering has to include the amount of add

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ot passed on the benefit of tax reduction to his customers.
21. It is clear from the narration of the facts stated above that the Respondent has indulged in profiteering in violation of the provisions of Section 171 of the CGST Act, 2017 and has not passed on the benefit of reduction of tax as per the Notification dated 14.11.2017 supra in respect of the above products to his customers and therefore, he is liable for action under Rule 133 of the CGST Rules, 2017, the relevant provisions of which state as under:-
“133. x-x-x-x-x-x-x-x-x-x-x-x-x-x-x-xx-x-x-x-x-x-x-x-x-x-x-x-x-x-x
(3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order –
(a) reduction in prices:
(b) return to the recipient, an amount equivalent to the amount not passed on by the way of commens

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to his customers. Since the Applicant No. 1 has paid a higher price of Rs. 4.69 (1.56 + 3.13) for 02 items Viz. Nestle Munch Nuts 32 Gms. and Cadbury Dairy Milk Chocolate, the Respondent is directed to refund the same to the Applicant No. 1 along with interest @ 18% w.e.f. 16.11.2017 till the same is paid to the Applicant No. 1. The Respondent has also voluntarily deposited an amount of Rs. 1295/- in the CWF. Therefore, the balance profiteered amount of Rs. 14,658.31 (15,958 – {1295 + 4.69}) will be deposited into the CWF by the Respondent as per the provisions of Rule 133 (3) (c) of the CGST Rules, 2017 along with the interest at the rate of 18% to be calculated from the date of collection of the higher amount till the date of the deposit of such amount. The above amounts shall be refunded or deposited by the Respondent within a period of 3 months from the date of receipt of this order failing which the same shall be recovered by the DGAP and refunded or deposited as has been directe

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ORSON HOLDINGS COMPANY LIMITED Versus UNION OF INDIA

ORSON HOLDINGS COMPANY LIMITED Versus UNION OF INDIA
GST
2018 (12) TMI 588 – GUJARAT HIGH COURT – 2019 (23) G. S. T. L. J81 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 7-12-2018
R/SPECIAL CIVIL APPLICATION NO. 18982 of 2018
GST
MS HARSHA DEVANI AND MR A. P. THAKER, JJ.
For The Petitioner (s) : MR VINAY SHRAFF, ADVOCATE with MR.AVINASH PODDAR(9761), MR.VISHAL J DAVE, MR NIPUN SINGHVI(9653), MS HIRAL MEHTA, ADVOCATES
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. This petition challenges the constitutional validity of rule 138(10) of the Central Goods and Services Tax Rules, 2017 / Gujarat Goods and Services Tax Rules, 2017 as being unconstitutional and violative of Articles 14, 19(1)(g) and 301 of the Constitution of India, to the extent the said provision restricts validity period of the e-way bill in terms of distance to be travelled in a day.
2. Mr. Vinay Shraff, learned advocate with Mr. Vishal Dave, learned advocate for the petitioners invited the

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ixed, the order has been passed prior to the said date, without giving an opportunity of hearing to the petitioner, which is in breach of sub-section (4) of section 129 of the Act.
4. It was further pointed out that penalty is sought to be imposed under section 129(1) of the Act, whereas section 122(1)(xiv) of the Act provides that where a taxable person who transports any taxable goods without the cover of documents as may be specified in this behalf, he shall be liable to pay a penalty of ten thousand rupees or an amount equivalent to the tax evaded or the tax not deducted under section 51 or short deducted or deducted but not paid to the Government or tax not collected under section 52 or short collected or collected but not paid to the Government, etc., whichever is higher.
5. Reference was made to section 73 of the Act, which provides for determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than

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ion (8) thereof, which provides that where any person chargeable with tax under sub-section (1) pays the said tax along with interest payable under section 50 and a penalty equivalent to twentyfive per cent of such tax within thirty days of issue of the notice, all proceedings in respect of the said notice shall be deemed to be concluded. It was submitted that therefore, even in the case of fraud or wilful misstatement or suppression of facts, the statute provides for payment of penalty equivalent to twenty-five per cent of the tax within thirty days from the date of the notice.
7. It was further submitted that the statute is required to be read as a whole and that section 129 of the Act ought not to have been read in isolation. Reliance was placed upon the decision of the Supreme Court in Kailash Chandra and others v. Mukundi Lal and others, AIR 2002 SC 829, wherein the court has held that a provision in the statute is not to be read in isolation. It has to be read with other related

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M/s Maa Mundeshwari Traders Versus Union Of India And 3 Others

M/s Maa Mundeshwari Traders Versus Union Of India And 3 Others
GST
2018 (12) TMI 589 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 7-12-2018
Writ Tax No. – 1562 of 2018
GST
Pankaj Mithal And Pankaj Bhatia JJ.
For the Petitioner : Aloke Kumar
For the Respondent : A.S.G.I.,C.S.C.
ORDER
Heard Sri Aloke Kumar, learned counsel for the petitioner and Sri C.B. Tripathi, learned special counsel for the respondents.
The petitioner is the purchaser of the goods

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ASHOKKUMAR SATYANARAYAN AGARWAL Versus STATE TAX OFFICER (1)

ASHOKKUMAR SATYANARAYAN AGARWAL Versus STATE TAX OFFICER (1)
GST
2018 (12) TMI 610 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 7-12-2018
R/SPECIAL CIVIL APPLICATION NO. 18998 of 2018
GST
MS. HARSHA DEVANI AND DR. A. P. THAKER, JJ.
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Mr. Vinay Shraff, learned advocate with Mr. Vishal Dave, learned advocate for the petitioner invited the attention of the court to Circular No.41/15/2018-GST dated 13.4.2018 issued by the Government of India and more particularly, to clause 2(l) thereof. It was submitted that the petitioner is ready and willing to pay the penalty in terms of the said clause and that the proceedings may go on and that the petitioner

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Aap And Co., Chartered Accounts Throu Authorised Partner Versus Union of India

Aap And Co., Chartered Accounts Throu Authorised Partner Versus Union of India
GST
2018 (12) TMI 620 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 7-12-2018
R/Special Civil Application No. 18962 of 2018
GST
Ms. Justice Harsha Devani And Dr. Justice A. P. Thaker
For the Petitioner : Mr Vinay Shraff with Mr. Avinash Poddar, Mr.Vishal J Dave And Nipun Singhvi
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Mr. Vinay Shraff, learned counsel for the petitioner has invited the attention of the court to the impugned press release dated 18.10.2018 to point out that according to section 16(4) of the Central Goods and Services Tax Act, 2017, a registered person is not entitled to take input tax credit

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61 thereof, which provides thus:-
“(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.”
2. It was pointed out that the Central Government realising its mistake thereafter, vide Notification No.17/2017-Central Tax dated 27th July, 2017 notified the the Central Goods and Services Tax (Fourth Amendment) Rules, 2017 whereby subrule (5) of rule 61 came to be substituted as follows :-
“(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FO

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