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Goods and Services Tax – GST – Collection of tax at source (TCS) – Section 52 of the CGST Act comes into force w.e.f 01.10.2018 – TMI Updates – Highlights

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Goods and Services Tax – TDS liability u/s 51 of CGST Act, 2017 come into force w.e.f. 01-10-2018 – Persons liable to deduct TDS from payment made or credited to the supplier of taxable goods or services specified – TMI Updates – Highlights

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Goods and Services Tax – 63/37/2018 – Dated:- 14-9-2018 – Circular No. 63/37/2018 – GST F. No. 349/48/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 14th September, 2018 To The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioner of Central Tax (All) / The Principal Directors General/ Directors General (All) / Pr. Chief Controller of Accounts (CBIC) Madam/ Sir, Subject: Clarification regarding processing of refund claims filed by UIN entities – regarding The Board vide Circulars No. 36/10/2018-GST dated 13th March, 2018 and No. 43/17/2018-GST dated 13th April, 2018 has specified the detailed procedure for filing and processing of refund applications by UIN entities (Embassy/Mission/Consulate / United Nations Organizations/Specified International Organizations). Various representations have been received on certain issues pertaining to the pr

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alue of goods or services or the end use of such goods or services (official or personal purposes). 2.1 It has been observed that many UIN entities are claiming the refund on all invoices irrespective of whether or not they are eligible for the same as per the reciprocity letter issued by MEA. It is observed that such claims are attested/signed by Diplomats/Consulars and authorized signatories of the Consulates or Embassies of the foreign countries. 3. UIN entities have been advised to submit a statement of invoices and hard copies of only those invoices wherein the UIN is not mentioned vide Circular No. 43/17/2018-GST dated 13th April,2018. Further, refund processing officers have been advised not to request for original or hard copy of the invoices unless necessary. However, it is observed that the delay in processing of the UIN refunds is primarily due to the non-furnishing of the hard copy of the invoices by the UIN entities and the statement of invoices as specified in paragraph 2

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by Embassy/Mission/Consulate is enclosed as Annexure-B and that to be submitted by United Nations Organizations/Specified International Organizations is enclosed as Annexure-B-1. 4.3 Undertaking: A sample undertaking to be submitted by Embassy/Mission/Consulate is enclosed as Annexure-C and that to be submitted by United Nations Organizations/Specified International Organizations is enclosed as Annexure-C-1. 4.4 Statement of Invoices: The detailed statement of invoices shall be submitted in the format specified in Annexure D. 5. Prior Permission letter for GST refund for purchase of vehicles: MEA vide letter F. No. D_II/451/12(5)/2017 dated 21.06.2018 has informed that it is mandatory to enclose the copy of Prior Permission Letter issued by the Protocol Special Section of MEA at the time of submission of GST refund for purchase of vehicle by the foreign representatives. Accordingly, it is advised that UIN entities must submit the copy of the Prior Permission letter and mention the sam

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d claims filed for the quarters from April, 2018 to March, 2019, subject to the condition that the copies of such invoices which are attested by the authorized representative of the UIN entity shall be submitted to the jurisdictional officer. 8. Format of Monthly report: Circular No. 36/10/2018-GST dated 13th March, 2018 provides for a monthly report to be furnished to the Principal Director General of Goods and Services Tax by the 30th of the succeeding month. The report shall now be furnished in a new format as specified in Annexure E. 9. It is requested that suitable trade notices may be issued to publicize the contents of this Circular. 10. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow. (Upender Gupta) Commissioner (GST) Annexure A: Checklist for processing UIN refunds (a) Covering letter for each quarterly refund (b) Final copy of FORM GST RFD- 10 with Application Reference Number (ARN)

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GST RFD- 10 (to be submitted with only the first refund claim filed) Annexure B: Certificate to be submitted by Mission/Embassy/Consulate Date: CERTIFICATE (as per CBIC s (a) notifications No. 13/2017 – Integrated Tax (Rate), 16/2017-Central Tax (Rate) and No. 16/2017 – Union Territory tax (Rate) all dated 28th June, 2017 and corresponding notifications under the respective State Goods and Services Tax Acts) The Mission/Embassy/Consulate of the __________, < Name of the State > hereby confirms that: I. The goods mentioned in the invoices for the period ________to ____________ have been put to official use/ are in the official use of the Embassy/ Consulate or for personal use of the members of his/her family. II. The goods will not be supplied further or otherwise disposed of before the expiry of three years from the date of receipt of the goods and III. In the event of non-compliance of clause (I) and (II), the Mission/ Embassy /Consulate will pay b

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the Organization>, < Name of the State > hereby confirms that: The goods mentioned in the invoices for the period ________to ________ have been used or are intended to be used for official purpose of the < Name of the Organization >, New Delhi. I, _____________________, declare that I have read and understood all the conditions mentioned above and hereby agree to abide by them. (Signature) Name Head of the Organisation/Authorized Signatory Note: Please take print on letterhead of the organization and sign with stamp. Annexure C: Format for undertaking for Mission/Embassy/Consulate Date: UNDERTAKING (as per CBIC s notifications No. 13/2017 – Integrated Tax (Rate), 16/2017-Central Tax (Rate) and No. 16/2017 – Union Territory tax (Rate) all dated 28th June, 2017 and corresponding notifications under the respective State Goods and Services Tax Acts) The Embassy/Mission/Consulate of the __________, < Name of the State >

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n Territory tax (Rate) all dated 28th June, 2017 and corresponding notifications under the respective State Goods and Services Tax Acts) The < Name of the Organisation > , < Name of the State > hereby state that the services received as mentioned in the invoices for the period _________ to _________ are for official purpose of the < Name of the Organisation >, < Name of the State >. I, _____________________, declare that I have read and understood all the conditions mentioned above and hereby agree to abide by them. ( ) Name Authorized Signatory Note: Please take print on letter head of the organization and signed with stamp. Annexure D: Format for statement of invoices Sl. No. GSTIN of supplier Invoice No. Invoice Date Invoice Value Taxable Value Central Tax State Tax / UT Tax Integrated Tax Place of Supply Goods / Services Descr

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Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 – regarding – Goods and Services Tax – 64/38/2018 – Dated:- 14-9-2018 – Circular No. 64/38/2018-GST CBEC/20/16/03/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 14th September, 2018 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) / The Principal Directors General / Directors General (All) Madam/Sir, Subject: Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/

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with rule 138A of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the CGST Rules ) requires that the person in charge of a conveyance carrying any consignment of goods of value exceeding ₹ 50,000/- should carry a copy of documents viz., invoice/bill of supply/delivery challan/bill of entry and a valid e-way bill in physical or electronic form for verification. In case such person does not carry the mentioned documents, there is no doubt that a contravention of the provisions of the law takes place and the provisions of section 129 and section 130 of the CGST Act are invocable. Further, it may be noted that the non-furnishing of information in Part B of FORM GST EWB-01 amounts to the e-way bill becoming not a valid document for the movement of goods by road as per Explanation (2) to rule 138(3) of the CGST Rules, except in the case where the goods are transported for a distance of upto fifty kilometres within the State or Union territory to or from the p

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lling mistakes in the name of the consignor or the consignee but the GSTIN, wherever applicable, is correct; b) Error in the pin-code but the address of the consignor and the consignee mentioned is correct, subject to the condition that the error in the PIN code should not have the effect of increasing the validity period of the e-way bill; c) Error in the address of the consignee to the extent that the locality and other details of the consignee are correct; d) Error in one or two digits of the document number mentioned in the e-way bill; e) Error in 4 or 6 digit level of HSN where the first 2 digits of HSN are correct and the rate of tax mentioned is correct; f) Error in one or two digits/characters of the vehicle number. 6. In case of the above situations, penalty to the tune of ₹ 500/- each under section 125 of the CGST Act and the respective State GST Act should be imposed (Rs.1000/- under the IGST Act) in FORM GST DRC-07 for every consignment. A record of all such consignme

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2018 (9) TMI 908 – CESTAT NEW DELHI – TMI – Refund claim – destruction of rejected inputs and expired manufactured goods – rejection of refund on the ground that destruction was not carried out in the presence of Central Excise officer and that the prior permission for taking out of the goods of the appellants units was not taken before the destruction – Held that:- Admittedly the noticee is a 100% Export Oriented Unit (EOU). Resultantly, a Notification No. 23/2003 dated 31.03.2003 as is stands amended vide Notification No. 30/2015 dated 25.05.2015 are applicable upon the appellant. As per this Notification, the duty shall not be leviable in case the capital goods or reject, waste or scrap material are to be destroyed. As per 2003 Notification, presence of Central Excise Officer was a mandate at the time of such destruction. However, after the amendment in the Notification, if the said destruction is within the unit, the intimation thereof is required to be given to the Customs Author

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as such cannot be denied on a mere procedural lapse on his part that too when it occurred due to no knowledge of the impugned Notification.
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Refund is to be allowed – appeal allowed – decided in favor of appellant. – Excise Appeal No. E/52165/2018 [DB] – 52953/2018 – Dated:- 14-9-2018 – Mr. C.L. Mahar, Member (Technical) Versus Mrs. Rachna Gupta, Member (Judicial) For the Appellant : Mr. Neerav Mainkar, Advocate For the Respondent : Mr. H.C. Saini, D ORDER PER: RACHNA GUPTA Present is an Appeal against the Order No. 338 dated 25.04.2018. 2. The appellant herein are engaged in the manufacturing of pharmaceutical ingredients falling under the Chapter namely organic chemicals. The refund application was filed by the appellant on 27.09.2017 before the Department submitting that they carried out destruction of rejected inputs and expired manufactured goods outside their EOU premises but under the supervision of Madhya Pradesh Waste Management Project, Pitampur District, MP which is an

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r. Neerav Mainkar, Ld. Advocate for the appellant and Mr. H.C. Saini, Ld. DR for the Department. 4. It is submitted by the appellant that an intimation about the destruction was sent to the Excise Officers as well vide the appellant s letter dated 22.12.2016. The Notification which stands amended in the year 2015 was not in the notice of the appellant at the time of destruction and the intimation was presumed bonafide, to be the only requirement for the purpose. Resultantly, the destruction was carried out outside the premises of the appellant on 24.12.2016 and 25.12.2016. It is thereafter that the Notification extending exemption to the appellant from paying duty upon the goods which are or are to be destroyed on account of being expired or no more fit for consumption, came to appellant s notice. He accordingly, applied for the refund. The Department has been alleged to have wrongly rejected the claim, on such a lapse, which is merely procedural in nature. It is impressed upon that de

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peal is accordingly prayed to be dismissed. 6. After hearing both the parties and perusing the record, we observe and hold that admittedly the noticee is a 100% Export Oriented Unit (EOU). Resultantly, a Notification No. 23/2003 dated 31.03.2003 as is stands amended vide Notification No. 30/2015 dated 25.05.2015 are applicable upon the appellant. As per this Notification, the duty shall not be leviable in case the capital goods or reject, waste or scrap material are to be destroyed. As per 2003 Notification, presence of Central Excise Officer was a mandate at the time of such destruction. However, after the amendment in the Notification, if the said destruction is within the unit, the intimation thereof is required to be given to the Customs Authorities and if it is outside the unit, a permission of Customs Authorities is required. The fact still is abundantly clear that the duty shall not be leviable on the impugned goods, appellant being an EOU. It is also apparent from the Show Caus

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t into domestic tariff area. Seeing from this angle also, the question of leviability of duty on the cleared goods does not at all arise. 7. It is also apparent from record that while removing the products from appellant s unit, intimation was given by the appellant to the Customs Authorities. No doubt as per the impugned Notification, in case of destruction outside the unit, it is not merely the intimation but the prior permission of the Customs Officer is required. But as submitted by Department, the objective of the said prior permission is the physical verification of the stock proposed to be destructed so as to avoid the revenue loss. And that despite no liability of the appellant to pay duty, he has paid the same while clearing his products for destruction to Madhya Pradesh Waste Management Project. Resultantly, it becomes clear that the prior permission or presence of the Custom Officer retains no further significance. Resultantly, we are of the opinion that the lapse on part of

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bstantive mandatory based on considerations of policy, and some others may merely belong to the area of procedure. It will be erroneous to attach equal importance to the non-observance of all conditions irrespective of the purposes they were intended to serve. A distinction between the provisions of statute which are of substantive character and were built in with certain specific objectives or policy on the one hand, and those which are merely procedural and technical in their nature on the other, must be kept clearly distinguished. In fact, it is now a trite law that the procedural infraction of notifications/circulars etc. are to be condoned if exports have really taken place and the law is settled now that substantive benefit cannot be denied for procedural lapses. Procedure has been prescribed to facilitate verification of substantive requirements. The core aspect or fundamental requirement for debate is its manufacture and subsequent export. As long as this requirement is met, ot

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2018 (9) TMI 972 – GUJARAT HIGH COURT – 2018 (18) G. S. T. L. J169 (Guj.) – Payment of Contract Value with respect to Works Contract – transitional provisions – petitioner's grievance is with respect to 10% of the contract value which according to the contract, would become payable at a later date – Held that:- As per the interpretation of the Advance Ruling Authority and the Appellate Authority, no input tax credit would be available.
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NOTICE, returnable on 12.10.2018. – R/SPECIAL CIVIL APPLICATION NO. 14177 of 2018 Dated:- 14-9-2018 – MR AKIL KURESHI AND MR B.N. KARIA, JJ. For The Petitioner : MR. S. N. SOPARKAR, LD. SENIOR ADVOCATE with UCHIT N SHETH (7336) For The Respondent : ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP(99) ORAL

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Goods and Services Tax – 65/39/2018-DOR – Dated:- 14-9-2018 – Circular No. 65/39/2018-DOR F.No.S.31011/11/2018-ST-I-DoR Government of India Ministry of Finance Department of Revenue *** New Delhi, Dated the 14th September, 2018 To, 1. Secretaries of the Central Ministries as pe list enclosed. 2. Chief Secretaries of all States/UTs with legislature/ UTs without Legislature. 3. All Finance Secretaries/ CCTs of the States/ UTs with Legislature/UTs without Legislature. 4. Chairman CBIC /All Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (through Member, GST, CBIC) 5. Pr.Chief Controller of Accounts, CBIC. Madam/Sir, Subject: Guidelines for Deductions and Deposits of TDS by the DDO under GST Section 51 of the CGST Act 2017 provides for deduction of tax by the Government Agencies (Deductor) or any other person to be notified in this regard, from the payment made or credited to the supplier (Deductee) of taxable goods or services or

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deduction shall be made available to the deductee. All the DDOs in the Government, who are performing the role as deductor have to register with the common portal and get the GST Identification Number (GSTIN). 3. The subject section which provides for tax deduction at source was not notified to come into force with effect from 1st July, 2017, the date from which GST was introduced. Government has recently notified that these provisions shall come into force with effect from 1st October, 2018, vide Notification No. 50/2018 – Central Tax dated 13th September, 2018. 4. For payment process of Tax Deduction at Source under GST two options can be followed, which are as under: Option I: Generation of challan for every payment made during the month Option II: Bunching of TDS deducted from the bills on weekly, monthly or any periodic manner 5. In order to give effect to the above options from 01.10.2018, a process flow of deduction and deposit of TDS by the DDOs has been finalised in consultat

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e CPIN, the DDO will have to select mode of payment as either (a) NEFT/RTGS or (b) OTC. In the OTC mode, the DDO will have to select the Bank where the payment will be deposited through OTC mode. (iv) The DDO shall prepare the bill on PFMS (in case of Central Civil Ministries of GoI), similar payment portals of other Ministries/Departments of GoI or of State Governments for submission to the respective payment authorities. (v) In the Bill, (a) the net amount payable to the Contractor; and (b) 2% as TDS will be specified (vi) In case of NEFT/RTGS mode, the DDO will have to mention the CPIN Number (as beneficiary s account number), RBI (as beneficiary) and the IFSC Code of RBI with the request to payment authority to make payment in favour of RBI with these credentials. (vii) In case of the OTC mode, the DDO will have to request the payment authority to issue A Category Government Cheque in favour of one of the 25 authorized Banks. The Cheque may then be deposited along with the CPIN wit

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month as it would require them to make large number of challans during the month. Such DDOs may exercise this option wherein the DDO will have to deduct the TDS from each bill, for keeping it under the Suspense Head. However, deposit of this bunched amount from the Suspense Head can be made on a weekly, monthly or any other periodic basis. 9. Following process shall be followed by the DDO in this regard: (i) The DDO shall prepare the Bill based on the Expenditure Sanction. The Expenditure Sanction shall contain the (a) Total amount, (b) net amount payable to the Contractor/Supplier/Vendor and (c) the 2% TDS amount of GST. (ii) The DDO shall prepare the bill on PFMS (in case of Central Civil Ministries of GoI), similar payment portals of other Ministries/Departments of GoI or of State Governments for submission to the respective payment authorities. (iii) In the Bill, it will be specified (a) the net amount payable to the Contractor; and (b) 2% as TDS (iv) The TDS amount shall be mentio

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. The DDO may also attach a certified copy of the record maintained by him in this regard. (ix) The payment authority will pass the bill by clearing the Suspense Head operated against that particular DDO after exercising necessary checks. (x) In case of NEFT/RTGS mode, the DDO will have to mention the CPIN Number (as beneficiary s account number), RBI (as beneficiary) and the IFSC Code of RBI with the request to payment authority to make payment in favour of RBI with these credentials. (xi) In case of the OTC mode, the DDO will have to request the payment authority to issue A Category Government Cheque in favour of one of the 25 authorized Banks. The Cheque may then be deposited along with the CPIN with any of branch of the authorized Bank so selected by the DDO. (xii) Upon successful payment, a CIN will be generated by the RBI/Authorized Bank and will be shared electronically with the GSTN Portal. This will get credited in the electronic Cash Ledger of the concerned DDO in the GSTN Po

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2018 (9) TMI 981 – CESTAT CHENNAI – TMI – CENVAT Credit – inputs removed as such – whether such removal amounts to trading activity or not? – reversal of proportionate credit – Rule 6(3A) of CENVAT Credit Rules, 2004 – Held that:- The department does not have a case that these spares and consumables are not integrally connected to the machines. They have also not denied that these are inputs for the appellants and also that the credit availed on such spares and consumables are not eligible. It is to be specifically stated that there is no allegation show cause notice that such goods are not inputs to the appellant. Thus when inputs are removed as such Rule 3(5) would come into application.
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There is clear distinction from Rule 3(5) from trading activity for the reason that the credit is not eligible on traded goods whereas credit under Rule is eligible on inputs used for the clearance of final products.
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Credit remains allowed – appeal allowed – decided in favor of appellant

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e same. Hence this appeal. 2. On behalf of the appellant, ld. consultant Shri M. Saravanan appeared and argued the matter. He submitted that the appellants had cleared certain spare parts and consumables along with the final products namely CNS machines. The department alleges that removal of such inputs / goods on which the appellant has availed input credit amounts to trading activity and therefore the appellants having not maintained separate accounts is not entitled to the credit on common input services for the trading activity. He explained that the appellant is not engaged in any trading activity and the inputs were removed as such as per Rule 3(5) of CENVAT Credit Rules, 2004. Since there is no trading activity, the allegation that Rule 6 is applicable and that appellant is not eligible for the credit on input services attributable to trading is incorrect and on wrong interpretation of law. He relied upon the decision of the Tribunal in the case of Lakshmi ring travellers (CBE)

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purchased from other manufacturers and cleared it to the customers along with CNC machines. The department does not have a case that these spares and consumables are not integrally connected to the machines. They have also not denied that these are inputs for the appellants and also that the credit availed on such spares and consumables are not eligible. It is to be specifically stated that there is no allegation show cause notice that such goods are not inputs to the appellant. Thus when inputs are removed as such Rule 3(5) would come into application. There is clear distinction from Rule 3(5) from trading activity for the reason that the credit is not eligible on traded goods whereas credit under Rule is eligible on inputs used for the clearance of final products. The Tribunal in the case of Lakshmi ring Travellers (CBE) (supra) had occasion to consider the very same issue and observed as under:- 5. It is brought out from the facts that the appellant has reversed the credit when the

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GST – States – F.1-11(91)-TAX/GST/2018(Part) – Dated:- 14-9-2018 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1-11(91)-TAX/GST/2018(Part) Dated, Agartala, the 14th September, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 1 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereinafter referred to as the said Act), the State Government hereby appoints the 1st day of October, 2018, as the date on which t

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GST – States – F.1-11(91)-TAX/GST/2018(Part) – Dated:- 14-9-2018 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1-11(91)-TAX/GST/2018(Part) Dated, Agartala, the 14th September, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 1 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) and in supersession of the notification of the Government of Tripura in the Finance Department No.F.1-11(91)-TAX/GST/2017(Part-VI), dated the 22nd September, 2017, published in the Tripura Gazette, Extraordinary Issue, vide number 343, dated the 22nd September, 2017, except as respects things done or omitted to be done before such supersession, the State Government hereby appoint

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GST – States – F.1-11(91)-TAX/GST/2018(Part) – Dated:- 14-9-2018 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1-11(91)-TAX/GST/2018(Part) Dated, Agartala, the 14th September, 2018 NOTIFICATION In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Tripura State Goods and Services Tax (Tenth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Tripura State Goods and Services Tax Rules, 2017, with effect from the 29th June, 2017, in rule 80, after the proviso of sub-rule ―(1)‖, for the figure ―(1)‖, the figure ―(2)‖ shall be substituted and for the figure ―(2)&#821

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otes issued after the end of the financial year but reflected in the annual return (+) F Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST (+) G Turnover from April 2017 to June 2017 (-) H Unbilled revenue at the end of Financial Year (-) I Unadjusted Advances at the beginning of the Financial Year (-) J Credit notes accounted for in the audited Annual Financial Statement but are not permissible under GST (-) K Adjustments on account of supply of goods by SEZ units to DTA Units (-) L Turnover for the period under composition scheme (-) M Adjustments in turnover under section 15 and rules thereunder (+/- ) N Adjustments in turnover due to foreign exchange fluctuations (+/- ) O Adjustments in turnover due to reasons not listed above (+/- ) P Annual turnover after adjustments as above < Auto > Q Turnover as declared in Annual Return (GSTR9) R Un-Reconciled turnover (Q – P) AT1 6 Reasons for Un – Reconciled difference in Annual

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G H 12% 12% (RC) 18% 18% (RC) 28% 28% (RC) I J K L M N 3% 0.25% 0.10% Interest Late Fee Penalty O Others P Total amount to be paid as per tables above < Auto > < Auto > < Auto > < Auto > Q Total amount paid as declared in Annual Return (GSTR 9) R Un-reconciled payment of amount PT 1 10 Reasons for un-reconciled payment of amount A B Reason 1 << Text >> Reason 2 << Text >> C Reason 3 << Text >> 11 Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above) To be paid through Cash Description Taxable Value Central tax State tax / UT tax Integrated tax Cess, if 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 fro

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eyance charges Bank Charges Entertainment charges Stationery Expenses (including postage etc.) Repair and Maintenance N Other Miscellaneous expenses O P Capital goods Any other expense 1 Q Any other expense 2 R Total amount of eligible ITC availed <> S ITC claimed in Annual Return (GSTR9) T Un-reconciled ITC ITC 2 15 Reasons for un – reconciled difference in ITC A Reason 1 << Text >> B C Reason 2 << Text >> Reason 3 << Text >> 16 Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above) Description Amount Payable Central Tax State/UT Tax Integrated Tax Cess Interest Penalty Pt. V Auditor's recommendation on additional Liability due to non-reconciliation To be paid through Cash Description Value Central tax State tax / UT tax Integrated tax Cess, if 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 Retur

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atement is the financial year for which the reconciliation statement is being filed for. 4. Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows :- Table No. Instructions 5A The turnover as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their GSTIN wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States. 5B Unbilled revenue which was recorded in the boo

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credit notes which were issued after 31st of March for any supply accounted in the current financial year but such credit notes were reflected in the annual return (GSTR-9)shall be declared here. 5F Trade discounts which are accounted for in the audited Annual Financial Statement but on which GST was leviable(being not permissible) shall be declared here. 5G Turnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here. 5H Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable on such revenue in the same financial year shall be declared here. 5I Value of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Annual Financial Statement shall be declared here. 5J Aggregate value of credit notes which have been accounted for in the audited Annual Financial Statement but were not admiss

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he Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here. 5O Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here. 5Q Annual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR 9). 6 Reasons for non-reconciliation between the annual turnover declared in the audited Annual Financial Statement and turnover as declared in the Annual Return (GSTR 9) shall be specified here. 7 The table provides for reconciliation of taxable turnover from the audited annual turnover after adjustments with the taxable turnover declared in annual return (GSTR-9). 7A Annual turnover as derived in Table 5P above would be auto-populated here. 7B Value of exempted, nil rated, non-GST a

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re. 5. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are as follows :- Table No. Instructions 9 The table provides for reconciliation of tax paid as per reconciliation statement and amount of tax paid as declared in Annual Return (GSTR 9). Under the head labelled ―RC‖, supplies where tax was paid on reverse charge basis by the recipient (i.e. the person for whom reconciliation statement has been prepared ) shall be declared. 9P The total amount to be paid as per liability declared in Table 9A to 9O is auto populated here. 9Q The amount payable as declared in Table 9 of the Annual Return (GSTR9) shall be declared here. It should also contain any differential tax paid on Table 10 or 11 of the Annual Return (GSTR9). 10 Reasons for non-reconciliation between payable / liability declared in Table 9P above and the amount paya

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rfor which the reconciliation statement is being filed for shall be declared here. This shall include transitional credit which was booked in earlier years but availed duringFinancial Year 2017-18. 12C Any ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here. 12D ITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto-populated here. 12E Net ITC available for utilization as declared in Table 7J of Annual Return (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 bo

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itor s recommendation on the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table. 8. Towards, the end of the reconciliation statement taxpayers shall be given an option to pay their taxes as recommended by the auditor. PART – B- CERTIFICATION I. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit: * I/we have examined the- (a) balance sheet as on ……… (b) the *profit and loss account/income and expenditure account for the period beginning from …&h

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ip;……………………. ……………………………………. 3. (b) *I/we further report that, – (A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to us. (B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from*my/ our examination of the books. (C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow Statement are *in agreement/not in agreement with the books of account maintained at the Principal place of business at ……………………and

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p;………………………… (c) …………………………………………………………………………………… ……………………………………… ……………………………………… **(Signature and stamp/Seal of the Auditor) Place: …………… Name of the signatory ………………… Membership No……………… Date: …………… Full address ……………………… II. Certification in cases where the reconciliat

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/income and expenditure account for the period beginning from ………..…to ending on ……., (c) the cash flow statement for the period beginning from ……..…to ending on ………, and (d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account/income and expenditure account and balance sheet. 2. I/we report that the said registered person- *has maintained the books of accounts, records and documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder *has not maintained the following accounts/records/documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder: 1. 2. 3. 3. The documents required to be furnished under section 35 (5) of the CGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act is annexed herewith in Form

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p;….……………………… ……………………………………… **(Signature and stamp/Seal of the Auditor) Place: …………… Name of the signatory ………………… Membership No……………… Date: …………… Full address ……………………… By Order of the Governor, (L. K. Gupta) Additional Chief Secretary Government of Tripura Note:- The principal rules were published in the Tripura Gazette, Extraordinary Issue, vide notification No. F.1-11(91)-TAX/GST/2017, dated the 22nd June, 2017, published vide number 206, dated the 22nd June, 2017 and last amended vide notification No.F.1-11(91)-TAX/GST/2018, dated the 11th September, 2018, published vide number 799, date

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2018 (9) TMI 1203 – BOMBAY HIGH COURT – TMI – Maintainability of appeal – Condonation of 11 days delay in filing the appeal – Held that:- In the case of Commissioner of Central Excise Vs. Eon Hinjewadi Infrastructure (P) Ltd. [2018 (9) TMI 665 – BOMBAY HIGH COURT] it was held that the jurisdiction of this Court to entertain appeals under Section 35G of the Act is determined by the order passed by the Tribunal and not on the basis of the question framed by the appellant.
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This Court does not have jurisdiction to entertain the appeal. Therefore, it would be appropriate if the applicants also file their appeal from the impugned order to the Hon'ble Supreme Court, if they are so advised – Appeal dismissed as not maintainable. – NOTICE OF

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he Tribunal has been challenged by the respondent before the Hon'ble Supreme Court being Civil Appeal No.1321 of 2018 and the same has also been admitted on 22nd January, 2018. In the above view, it is submitted by Mr. Thakker that this appeal would not be maintainable before this Court. 3. Mr. Jetly, learned Counsel appearing for the applicant presses the appeal on the ground that the issue being raised in the accompanying appeal is with regard to the impugned order of the Tribunal not following the earlier directions of the Hon'ble Supreme Court. Therefore, according to him this appeal would be maintainable before this Court. 4. We note that as impugned order is the subject matter of appeal which has been admitted by the Hon'b

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GST – States – 19/2018 – Dated:- 14-9-2018 – FINANCE SECRETARIAT NOTIFICATION (19/2018) No. FD 47 CSL 2017, Bengaluru, dated: 14/09/2018 In exercise of the powers conferred by Sub-Section (3) of Section 1 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as the said Act), the Government of Karnataka 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 force. By order an

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GST – States – 47/2018-State Tax – Dated:- 14-9-2018 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 14th September 2018 NOTIFICATION Notification No. 47/2018-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT. No. JC (HQ)-1/GST/2018/Noti/-/ADM-8.- In exercise of the powers conferred by section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) read with sub-rule (5) of rule 61 of the Maharashtra Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules ), the Commissioner of State Tax, Maharashtra State, on the recommendations of the Council, hereby makes the following further amendments in Notification No.JC(HQ)1/GST/2018/Noti/34/

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GST – States – 46/2018-State Tax – Dated:- 14-9-2018 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 14th September 2018 NOTIFICATION Notification No. 46/2018-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. JC (HQ)-1/GST/2018/Noti/Returns/ADM-8.-In exercise of the powers conferred by section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) read with sub-rule (5) of rule 61 of the Maharashtra Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules ), the Commissioner of State Tax, Maharashtra State, on the recommendations of the Council, hereby makes the following further amendments- (i) in Notification No. JC(HQ)-1

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mber (GSTIN) in terms of Notification No. GST-1018/C.R.74/Taxation-1.[Notification No. 31/2018- State Tax ], dated the 8th August 2018 published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B, No. 294, dated the 9th August 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018. . RAJIV JALOTA, Commissioner of State Tax, Maharashtra State, Mumbai. Note :- (1) The principal Notification No. JC(HQ)-1/GST/2017/Noti/18/ADM-8 [Notification No. 35/2017- State Tax], dated the 18th September 2017, published in the Maharashtra Government Gazette, Extra-ordinary, Part II, No.84, dated the 18th September 2017 and was subsequently amended by Notification No. JC (HQ)-1/GST/2017/Noti

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GST – States – 45/2018-State Tax – Dated:- 14-9-2018 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 14th September 2018. NOTIFICATION Notification No. 45/2018-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. JC(HQ)-1/GST/2018/Noti/Returns/ADM-8.- In exercise of the powers conferred by section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), read with sub-rule (5) of rule 61 of the Maharashtra Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules ), the Commissioner of State Tax, Maharashtra State, on the recommendations of the Council, hereby makes the following amendments :- (i) in Notification No. JC (HQ)-1/GS

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ber (GSTIN) in terms of Notification No. GST-1018/C.R.74/Taxation 1. [Notification No. 31/2018- State Tax], dated 8th August, 2018 published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B, No. 294, dated the 9th August, 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018. . RAJIV JALOTA, Commissioner of State Tax, Maharashtra State, Mumbai. Note.-(1) The principle Notification No. JC (HQ)-1/GST/2017/Noti/18/ADM-8, [Notification No. 21/2017- State Tax], dated the 8th August 2017, was published in the Maharashtra Government Gazette, Extra-ordinary, Part II, No. 66, dated the 11th August 2017. (2) The principle Notification No. JC (HQ)-1/GST/2017/Noti/18/ADM-8. [Notifi

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GST – States – 44/2018-State Tax – Dated:- 14-9-2018 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 14th September 2018 NOTIFICATION Notification No. 44/2018-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. JC(HQ)-1/GST/2018/Noti/Returns/ADM-8.- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereafter in this notification referred to as the said Act ), and in supersession of- (i) Notification No.JC(HQ)-1/GST/2017/Noti/18/ADM-8 [Notification No. 18/2017- State Tax], dated the 8th August 2017, published in the Maharashtra Government Gazette, Extra

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ugust, 2018, except as respects things done or omitted to be done before such supersession, the Commissioner of State Tax, Maharashtra State, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Maharashtra Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for the months from July, 2017 to September, 2018 till the 31st day of October, 2018 and for the months from October, 2018 to March, 2019 till the eleventh day of the succeeding month: Provided that the time limit for furnishing the details of outward supplies in FOR

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GST – States – 50/2018-State Tax – Dated:- 14-9-2018 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 14th September, 2018 Notification No. 50/2018-State Tax No.(GHN-89)/GST-2018/S.1(4)TH:- In exercise of the powers conferred by sub-section (3) of section 1 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) and in supercession of the Government Notification, Finance Department No.(GHN-82)/GST-2017/S.1(3)/TH dated the 15th September, 2017, Notification No. 33/2017-State Tax, except as respects things done or omitted to be done before such supersession, the Government of Gujarat hereby appoints the 1st day of October, 2018, as the date on which the provisions of section 51 of the said Act shall come into for

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GST – States – 49/2018-State Tax – Dated:- 14-9-2018 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Dated the 14th September, 2018. Notification No. 49/2018-State Tax No.(GHN-88)/GSTR-2018(31)TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Gujarat Goods and Services Tax (Tenth Amendment) Rules, 2018. (2) They shall be deemed to have been come into force from the 13th day of September, 2018. 2. In the FORMS to the Gujarat Goods and Services Tax Rules, 2017, after FORM GSTR-9A, the following shall be inserted, namely:- FORM GSTR-9C See rule 80(3) PART – A – Reconciliation Statement Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name < Auto > 3B Trade Name (if any) < Auto > 4 Are you liable to audit under any Act? &

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ual Financial Statement but are not permissible under GST (-) K Adjustments on account of supply of goods by SEZ units to DTA Units (-) L Turnover for the period under composition scheme (-) M Adjustments in turnover under section 15 and rules thereunder (+/- ) N Adjustments in turnover due to foreign exchange fluctuations (+/- ) O Adjustments in turnover due to reasons not listed above (+/- ) P Annual turnover after adjustments as above < Auto > Q Turnover as declared in Annual Return (GSTR9) R Un-Reconciled turnover (Q – P) AT1 6 Reasons for Un – Reconciled difference in Annual Gross Turnover A B C Reason 1 << Text >> Reason 2 << Text >> Reason 3 << Text >> 7 Reconciliation of Taxable Turnover A Annual turnover after adjustments (from 5P above) < Auto > B Value of Exempted, Nil Rated, Non-GST supplies, No-Supply turnover C D E F Zero rated supplies without payment of tax Supplies on which tax is to be paid by the recipient on reverse ch

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t; Text >> C Reason 3 << Text >> 11 Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above) To be paid through Cash Description Taxable Value Central tax State tax / UT tax Integrated tax Cess, if 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 <<

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C Reason 2 << Text >> Reason 3 << Text >> 16 Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above) Description Amount Payable Central Tax State/UT Tax Integrated Tax Cess Interest Penalty Pt. V Auditor's recommendation on additional Liability due to non-reconciliation To be paid through Cash Description Value Central tax State tax / UT tax Integrated tax Cess, if 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 &h

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ual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their GSTIN wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States. 5B Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting in the last financial year and was carried forward to the current financial year shall be declared here. In other words, when GST is payable during the financial year on such revenue (which was recognized earlier), the value of such revenue shall be declared here. (For example, if rupees Ten Crores of unbilled revenue existed for the financial y

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ial Statement for April 2017 to June 2017 shall be declared here. 5H Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable on such revenue in the same financial year shall be declared here. 5I Value of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Annual Financial Statement shall be declared here. 5J Aggregate value of credit notes which have been accounted for in the audited Annual Financial Statement but were not admissible under Section 34 of the GGST 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 turnov

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shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR 9). 6 Reasons for non-reconciliation between the annual turnover declared in the audited Annual Financial Statement and turnover as declared in the Annual Return (GSTR 9) shall be specified here. 7 The table provides for reconciliation of taxable turnover from the audited annual turnover after adjustments with the taxable turnover declared in annual return (GSTR-9). 7A Annual turnover as derived in Table 5P above would be auto-populated here. 7B Value of exempted, nil rated, non-GST and no-supply turnover shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. 7C Value of zero rated supplies (including supplies to SEZs) on which tax is not paid shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. 7D Value of reverse charge supplies on which tax is to be paid by the recipient shall be decl

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head labelled ―RC‖, supplies where tax was paid on reverse charge basis by the recipient (i.e. the person for whom reconciliation statement has been prepared ) shall be declared. 9P The total amount to be paid as per liability declared in Table 9A to 9O is auto populated here. 9Q The amount payable as declared in Table 9 of the Annual Return (GSTR9) shall be declared here. It should also contain any differential tax paid on Table 10 or 11 of the Annual Return (GSTR9). 10 Reasons for non-reconciliation between payable / liability declared in Table 9P above and the amount payable in Table 9Q shall be specified here. 11 Any amount which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared here. 6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under:- Table No. Instructions 12A ITC availed (after reversals) as per the audited Annual Financial Statement shall be declared here. There may be cas

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. 12D ITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto-populated here. 12E Net ITC available for utilization as declared in Table 7J of Annual Return (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

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Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table. 8. Towards, the end of the reconciliation statement taxpayers shall be given an option to pay their taxes as recommended by the auditor. PART – B- CERTIFICATION I. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit: * I/we have examined the- (a) balance sheet as on ……… (b) the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on ……., and (c) the cash flow statement for the period beginning from ……..…to ending on ………, – attached herewith, of M/s …………… (Name), …………………….………… (Address), ..…………&hel

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which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to us. (B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from*my/ our examination of the books. (C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow Statement are *in agreement/not in agreement with the books of account maintained at the Principal place of business at ……………………and ** ……………………additional place of business within the State. 4. The documents required to be furnished under section 35 (5) of the GGST Act and Reconciliation Statement required to be furnished under section 44(2) of the GGST 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 exp

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ip;………………… ……………………………………… **(Signature and stamp/Seal of the Auditor) Place: …………… Name of the signatory ………………… Membership No……………… Date: …………… Full address ……………………… II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts: *I/we report that the audit of the books of accounts and the financial statements of M/s. ………………..…………………. (Name and address of the assessee with GSTIN) was conducted by M/s. …………&h

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I/we report that the said registered person- *has maintained the books of accounts, records and documents as required by the IGST/CGST/<<>>GGST Act, 2017 and the rules/notifications made/issued thereunder *has not maintained the following accounts/records/documents as required by the IGST/CGST/<<>>GGST 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 GGST Act and Reconciliation Statement required to be furnished under section 44(2) of the GGST 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) …………………………

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GST – States – 51/2018-State Tax – Dated:- 14-9-2018 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 14th September, 2018 Notification No. 51/2018-State Tax No.(GHN-90)/GST-2018/S.1(5)TH:- In exercise of the powers conferred by sub-section (3) of section 1 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereinafter referred to as the said Act), the Government of Gujarat hereby appoints the 1st day of October, 2018, as the date on which the provisions of se

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2018 (9) TMI 1438 – MADHYA PRADESH HIGH COURT – 2018 (362) E.L.T. 975 (M. P.) – CENVAT credit – input services – GTA service – place of removal – recovery of CENVAT credit with Interest and penalty – Held that:- Though a plea was taken by the assessee in his reply that by issue of N/N. 2014-CE(NT) dated 11/07/2014, sub-rule (qa) has been inserted in Rule 2 of Cenvat Credit Rules 2004 incorporating the definition of place of removal, the Cenvat credit on outward freight was stopped w.e.f. 11/07/2014. This defense by the assessee appeared to be deliberate to overcome the show cause because even prior to insertion of definition of “place of removal” under Cenvat Credit Rules, 2004, the same definition of “place of removal” under Section 4(3)(c) of 1944 Act was applicable for Rule 2 of Rules 2004 in terms of Rule 2(t) of the 2004 Rules which stipulates that “words and expressions used in these rules and not defined but defined in the Excise Act or Finance Act shall have the meanings respe

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Act, 1944. [2] The facts giving rise to the controversy briefly are that, the appellant is engaged in the manufacture of excisable goods falling under Chapter 34 of Central Excise Tariff Act, 1985. It is also availing Cenvat Credit facility on inputs, capital goods and input services under the provisions of Cenvat Credit Rules, 2004. During the course of audit of records of the appellant for the period 2011-12 to 2014-15, the appellant was found to have availed the Cenvat Credit of the value on outward freight paid beyond the place of removal of input services amount to ₹ 70,714/-. [3] Show cause notice was served on the appellant in terms of Section 11A of 1944 Act, stating therein that as per Rule 2(1) of the Rules of 2004, input services includes services used in relation to inward transportation of inputs or capital goods and outward transportation upto the place of removal, which as per the definition under Section 4(3)(c) of 1944 Act means (i) a factory or any other place o

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able for rule 2 of Cenvat Credit Rules, 2004 in terms of rule 2(f) of the Cenvat Credit Rules, 2004, which reads as under: Rule 2(f) words and expressions used in these rules and not defined but defined in the Excise Act or the Finance Act shall have the meanings respectively assigned to them in those Acts. The definition of 'place of removal' has always been there in section 4 of the Central Excise Act, 1944. Prior to the inclusion of the definition in Cenvat Credit Rules, 2004, it is clearly mentioned that if any word or expression is not defined in Cenvat Rules, but defined in any other Acts, it shall hold good. Therefore, even before the place of removal was defined in Cenvat Credit Rules, the definition under section 4 was to be held good. 8. In view of the above, it is clear that prior to 11.07.2014 also, the cenvat credit on outward freight beyond the place of removal was not admissible to them in terms of rule 2(I) of the Cenvat Credit Rules, 2004 read with rule 2(f) of

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walior, by his order dated 19/09/2017 in an appeal by observing that:- For admissibility to credit for outward transportation there is no requirement that the cost of freight should enter into the transaction value of the manufactured goods. According to the department, since the cost of outward transportation does not form part of the transaction value of the manufactured goods as defined in Section 4 of the Central Excise Act, 1944, any service tax paid for the outward transportation of goods from place of removal cannot be allowed as credit to the manufacturer, although, the question of denial of credit does not arise if the cost of freight is included in the transaction value. The issue in dispute in the present case is not one of valuation of excisable goods in terms of Section 4 of the Central Excisable Act, 1994 or under the Central Excise Valuation Rules but admissibility of CENVAT credit of service tax on GTA service. The two issues, namely, 'valuation' and 'CENVAT

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of the Central Excise Act, 1944 as also in terms of the provisions under the Sale of Goods Act, 1930) occurred at the said place. The Supreme Court has also held in the All India Federation of Tax Practitioners case 2007(7) S.T.R. 625 (S.C.) that service tax and excise duty are consumption taxes to be borne by the consumer and, therefore, if credit is denied on transportation service, the levy of service tax on transportation will become a tax on business rather than being a consumption tax. The submission of the Revenue that CENVAt credit cannot be allowed for services if the value thereof does not form part of value subjected to excise duty is clearly against the fundamental concept laid down by the Supreme Court in the All India Federation of Tax Practitioners case. There is an additional reason for holding that CENVAT credit is admissible on services even if the value thereof is not part of the value subjected to duty. This is because the interpretation of the expression input ser

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ended period, what is required to be seen is whether certain ingredients on the part of the assessee such as suppression of facts etc. are present or not. The provisions of the CENVAT Credit Rules are very clear and unambiguous. The appellant have taken credit on GTA services used beyond place of removal which is in blatant violation of the CENVAT Credit Rules. The fact of availment of such irregular credit was also not disclosed to the department. It was a clear case of suppression warranting invocation of extended period and imposition of mandatory penalty under Section 78. 13. It is well settled that mens rea is not a necessary ingredient for imposition of penalty. It was a clear case of suppression and there is not discretion in the matter of imposing penalty under section 11AC of the Act. 14. In view of the above, the cenvat credit of ₹ 70,714/- irregularly availed by the respondent is hereby disallowed and ordered for recovery along with interest. [11] This order has been u

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ocation of the extended period for the demand beyond one year on the ground of suppression, since no suppression of material fact is alleged or established against the appellant? [13] Clause (a) of sub-section (1) of Section 11A of 1944 Act stipulates:- 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded.- (1) Where any duty of excise has not been levied or paid or has been shortlevied or short-paid or erroneously refunded, for any reason,other than the reason of fraud or collusion or any wilful mis-statement or suppression of facts or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty,- (a) the Central Excise Officer shall, within two years from the relevant date,serve notice on the person chargeable with the duty which has not been so levied or paid or which has been so short-levied or short-paid or to whom the refund has erroneously been made, requiring him to show c

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3/02/2017-CX dated 10/03/2017 issued by the Central Board of Excise and Customs F.No. 96/1/2017-CX.1, which envisages:- 2.7 Discussion on Limitation: As per the provisions of Central Excise Act, 1944, the duty which has not been levied or paid or has been short levied or short paid or erroneously refunded can be demanded only within normal period i.e. within two years from the relevant date. However, in specific case, where any duty of excise has been not paid or short paid or erroneously refunded, by reason of fraud or collusion or any wilful mis-statement or suppression of facts or contravention of any of the provisions of the Act or rules made thereunder with intent to evade payment of duty, then the duty can be demanded within a period of vie years from the relevant date. The SCN should clearly spell out the ingredients for invoking the extended period of five years with evidence on record. A more detailed discussion on the subject is contained in paragraph No. 3.1 to 3.6. 3.2 Ingr

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ate the contentions. [18] In M/s Larsen & Turbo Ltd. (supra), in respect of period March 1993 and December 1994 show cause notice on 27/01/1994 was issued for recovery of ₹ 32,35,575/- in regard to manufacture of 75 PSC girders but excise duty was paid. The said show cause was withdrawn and after a long time on 01/05/1996 another show cause was issued on same premise by invoking extended period of limitation under Section 11A(4) alleging suppression of fact. It was held by their Lordships that the acts of fraud or suppression must be specifically pleaded. The allegations in regard to suppression of facts must be clear and explicit so as to enable the noticee to reply thereto effectively. It was observed by their Lordships that since first show cause notice did not contain the allegation of suppression of facts, the same could not have been taken to justify the invocation of extended period of limitation. It was also observed that the assessee having raise the plea of bonafide

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issue of notification No. 2014-CE(NT) dated 11/07/2014, sub-rule (qa) has been inserted in Rule 2 of Cenvat Credit Rules 2004 incorporating the definition of place of removal, the Cenvat credit on outward freight was stopped w.e.f. 11/07/2014. This defense by the assessee appeared to be deliberate to overcome the show cause because even prior to insertion of definition of place of removal under Cenvat Credit Rules, 2004, the same definition of place of removal under Section 4(3)(c) of 1944 Act was applicable for Rule 2 of Rules 2004 in terms of Rule 2(t) of the 2004 Rules which stipulates that words and expressions used in these rules and not defined but defined in the Excise Act or Finance Act shall have the meanings respectively assigned to them in those Act . The show cause notice clearly mentioned that vide spot Memo No. 4 dated 15/09/2015, the assessee was requested to pay the amount of ₹ 70,714/- along with interest and penalty, but since he failed to pay and took plea that

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2018 (10) TMI 5 – CESTAT NEW DELHI – TMI – Clandestine manufacture and removal – M. S. Ingots – demand for duty raised on the basis of the input output norm declared by the appellant in their ER-5 returns – whether the demand raised thereby on the basis of arithmetical calculation can be sustained?
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Held that:- The allegation of clandestine clearance has been made by the Revenue authorities, but the same has not been supported by any documentary evidence. The entire demand has been worked out on the basis of presumption, taking into account the formula declared by the appellant – Clandestine clearance needs to be established on the basis of tangible documentary as well as oral evidence. In the present case, no such evidence has been brought on record by the Revenue.
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The Tribunal in the case of M/S EASTER (INDIA) CHEMICALS LTD. & RAJ TANDON VERSUS COMMISSIONER OF CENTRAL EXCISE, GHAZIABAD [2017 (2) TMI 304 – CESTAT ALLAHABAD] has set aside the demand made only on the basis o

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, 2016, the appellant accounted for production of M. S. Ingots lesser than what would arise as per above formula by consumption of the scrap accounted by the appellant. The Department formula the opinion that the appellant had not accounted their production of final products in full and proceeded to demand differential Central Excise duty amounting to ₹ 15,86,161/- on the presumption of short accountal of production of 485.25 MT of M.S. Ingots. After issue of show cause notice, the Original Authority, vide his order dated 06.06.2017, confirmed the demand of duty but the Commissioner (Appeals), reduced such demand to ₹ 7,10,136/- by taking into account certain quantum of M.S. Scrap which was claimed by the appellant as cleared as such from the factory. The present appeal has been filed by the appellant challenging even the reduced demand for Central Excise duty. 3. Heard Shri Ajay Mishra, ld. Advocate for the appellant as well as Shri P. R. Gupta, ld. AR for the Revenue. 4.

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aside by the Tribunal. Finally, he submitted that the demand may be set aside. 5. Ld. AR justified the impugned order and submitted that the ratio of 1.1 MT of raw material for 1 MT of ingots has been declared by the appellant in his ER-5 returns and hence such a ratio is binding on the appellant. 6. Heard both sides and perused appeal record. 7. The dispute in the present case is regarding the demand for duty raised on the basis of the input output norm declared by the appellant in their ER-5 returns. The appellant has declared the ratio of raw materials required to be used in the manufacture of finished product as 1.1 MT of raw material will be required to produce 1 MT of finished products. By applying such calculation Revenue came to the conclusion that the appellant has failed to account the full quantum of goods manufactured by them. The differential duty as per the calculation has been raised alongwith interest and penalties. 8. The question which has to be decided is whether th

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erved that input/ output data in ER-5 return for the year 2007-08 is used to estimate quantum of goods manufactured in the year 2005-06. This estimated manufacture is not covered by any of the provisions of Central Excise Act or Rules made thereunder. The said Show Cause Notice has not invoked any enabling provisions which enables Revenue to use input/output data given in ER-5 return for charging Central Excise duty on estimated goods that should have been manufactured by the appellant. I, further find that Hon ble High Court of Allahabad has laid down the principle in the said case (supra) referred to above and relied upon by the ld. Counsel for the appellant. The principle laid down is that if the provisions of erstwhile Rule 173E of Central Excise Rules, 1944 are invoked then it was mandatorily required to fix norm for electricity consumption, notify them to manufacturers and thereafter ascertain reasons for deviations, and after taking into account the consumption of various inputs

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GST – States – FTX.56/2017/Pt-I/128-22/2018 – Dated:- 14-9-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 14th September, 2018 No.FTX.56/2017/Pt-I/128.- In exercise of the powers conferred by sub-section (1) of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII or 2017), the Governor of Assam, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes t

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METRENDS SHOES AND BAGS LLP Versus THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, KERALA, UNION OF INDIA REPRESENTED BY THE SECRETARY (REVENUE) MINISTRY OF FINANCE, NEW DELHI, THE COMMISSIOENR OF STATE TAXES TAX TOWEER, THIRUVANANTHAPURAM, STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, THIRUVANANTHAPURAM, THE NODAL OFFICER FOR STATE GST, KARAMANA, ADDL. 7TH RESPONDENT IMPLEADED, NEW DELHI – 2018 (11) TMI 333 – KERALA HIGH COURT – TMI – Input tax credit – unable to upload FORM GST TRAN-1 within the stipulated time – migration to GST Regime – failure to upload the form due to some system error – Held that:- The Government of India has issued Circular No.39/13/2018-GST, dated 03.04.2018, for “setting up an

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ALIDHARAN (AROOR) And SRI.R.RAMAKRISHNAN POTTY For The Respondent : DR THUSHARA JAMES GP JUDGMENT The petitioner, a registered dealer under the Kerala Value Added Tax Act, has now migrated to the Goods and Services Tax regime. To use the input tax available to its credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. The petitioner asserts that though it attempted to upload the form within the time, it failed because of some system error. The petitioner, therefore, seeks directions for taking credit of the available input tax. 2. Heard the learned counsel for the petitioner, the learned Government Pleader, as well as the learned Standing Counsel, besides perusing the record. 3. The Governm

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due process as envisaged in law could not be completed on the Common Portal. 5.3 Such an application shall enclose evidences as may be needed for an identified issue to establish bona fide attempt on the part of the taxpayer to comply with the due process of law 5.4 These applications shall be collated by the nodal officer and forwarded to GSTN who would on receipt of application examine the same. GSTN shall after verifying its electronic records and the applications received, identify the issue involved where a large section of tax payers are affected. GSTN shall forward the same to the IT Grievance Redressal Committee with suggested solutions for resolution of the problem. (italics supplied) 4. Not only the petitioner but also many other

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2018 (11) TMI 445 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – [2018] 59 G S.T.R. 67 (AAR), 2018 (19) G. S. T. L. 140 (A. A. R. – GST) – Classification of an item – Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement – classifiable under HSN Code No: 23099090 or otherwise – N/N. 02/2017 – Held that:- The product is being marketed as “Mono calcium phosphate for animal and poultry feed” and “Mono calcium phosphate for animal, poultry and aqua feed”. It is further observed that their labels contain “Biofos” is a feed grade Mono calcium phosphate.
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The products of the applicant are for aquatic/ poultry/animal feed. Accordingly, on merits the classification of the product, to be decided under Sl. 102, 105 of notification of 2/2017. CGST Rate.
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Ruling:- Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement”, HSN Code No: 23099090, is classifiable under exempted goods, notified vide the Entry No. 102 of Notification No.02/2017, dated: 2

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t by the applicant is as follows.. Whether Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement , HSN Code No: 23099090, is classifiable under exempted goods is notified vide Notification No.02/2017 of Section 6(1) of the Act, the Entry No. 102 falling under Chapter Heading No.2309?. On verification of basic information of the applicant, it is observed that the applicant falls under State jurisdiction, i.e Vuyyuru Circle, of Vijayawada II Division (as per the bifurcation lists of tax payers between the Centre and State in the prescribed manner). Accordingly, the application has been forwarded to the jurisdictional officers and also a copy marked to the Central Tax authorities to offer their remarks as per the Sec. 98(1) of CGST/APGST Act'2017, and requested for the information. In response to this communication, the concerned jurisdictional officer, offered their remarks, and stated that there are no proceedings pending relating to the applicant, and no proceed

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ed as Mono calcium phosphate for animal and poultry feed and Mono calcium phosphate for animal, poultry and aqua feed . It is further observed that their labels contain Biofos is a feed grade Mono calcium phosphate. We have seen the relevant notification, 2/2017 CGST Rate dt. 28.6.2017, entry 102, 105 which reads as under…….. Sl.No Chapter heading, tariff Description of the goods 102 2302, 2304, 2305, 2306, 2308, 2309 Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & deoiled cake 105 2835 Di-calcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470:2002 Based on the facts of the case, and on merit of record submitted by the applicant, that products of the applicant are for aquatic/ poultry/animal feed. Accordingly, on merits the classification of the product, to be decided under Sl. 102, 105 of notific

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