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2018 (9) TMI 1420 – CESTAT NEW DELHI – TMI – CENVAT Credit – input services – services of Commission Agents to develop its market and promote sales – Held that:- The Tribunal has been consistently allowing the Cenvat Credit under similar circumstances – In the appellant’s own case M/S ULTRATECH CEMENT LTD. AND M/S JAQUAR AND COMPANY PVT LTD. VERSUS CCE & ST, ALWAR [2017 (12) TMI 891 – CESTAT NEW DELHI] Cenvat Credit has been allowed by holding that CBEC vide Circular No. 943/4/2011-CX. Dated 29/04/2011 has clarified that Cenvat credit is admissible on the services of the sale of the dutiable goods on commission basis – credit allowed – appeal dismissed – decided against Revenue. – Appeal No. E/51541/2018-SMC – Final Order No._52942/2018 – Dated:- 12-9-2018 – Mr. V. Padmanabhan, Member (Technical) For the Appellant : Sh. P. Juneja, DR For the Respondent : Sh. Kartikey Kulshreshtha, Advocate ORDER Per: V. Padmanabhan 1. The present appeal is filed by Revenue against the Order-in-Appeal

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er, subsequent to the said decision, CBEC has issued a Circular dated 29/04/2011 clarifying the Cenvat Credit as admissible on the services of the sale of goods on commission basis. The said Circular was also endorsed by the Central Excise vide Notification No. 2/2016-CE (NT) dated 03/02/2016. Following the legal developments on the subject, it is also seen that the Tribunal has been consistently allowing the Cenvat Credit under similar circumstances. In the appellant s own case reported in 2017 (12) TMI 891-CESTAT, New Delhi Cenvat Credit has been allowed with the following observations by the Tribunal. 5. We note that the similar dispute came before the Tribunal in case of Mangalam Cement Ltd. & Ors. The Tribunal vide Final Order Nos.56683-56885 dated 28.08.2017 examined the issue along with the decisions of the Hon ble Gujarat High Court and Punjab & Haryana High Court. The Tribunal observed as below:- 4. With regard to availment of Cenvat credit on the commission paid for s

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he Hon ble Gujarat High Court in the case of Cadila Healthcare Ltd. (supra) was unable to concur with the contrary view taken by the Hon ble Punjab & Haryana High Court in the case of Commissioner of Central Excise, Ludhiana v. Ambika Overseas (supra). The Hon ble Gujarat High Court held that this issue is concerned, the question is answered in favour of the Revenue and against the assessee. In this background, legislature explained the meaning of the sales promotion by inserting Explanation in Rule 2(l) of Rules, 2004 and declared that sales promotion includes services by way of sale of dutiable goods on commission basis. In other way, Explanation to Rule 2(l) of Rules says in clear terms that there is no bar on availment of the Cenvat credit on sales promotion service by way of sale of dutiable E/54289/2015 E/52700/2016 5 goods on commission basis. Further, by inserting the Explanation in the Rule 2(l), it has confirmed the Board Circular and resolved the different views of the H

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2018 (10) TMI 594 – PUNJAB AND HARYANA HIGH COURT – TMI – Petitioner called upon to furnish certain information with reference to levy of service tax on the fee paid for award of license for sale of liquor – Held that:- Respondent fairly submitted that he has received instructions to the State that in 26th meeting of GST Council held on 10.03.2018 it has been decided that no GST/Service Tax is leviable on the fee paid for grant of license sale of liquor for human consumption.
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Keeping in view the statement made by learned counsel for the respondent, prayer made in the present petition has been rendered infructuous and the same is disposed of accordingly. – CWP No.7949 of 2018 (O&M) Dated:- 12-9-2018 – MR RAJESH BINDAL AND MR AMIT RAW

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2018 (11) TMI 144 – SUPREME COURT – TMI – Permission to withdraw Special Leave Petitions, without prejudice to the liberty available to the petitioner(s) to take recourse to appropriate remedy before an appropriate forum – Held that:- Permission is granted – SLP dismissed as withdrawn. – Special Leave to Appeal (Crl.) No(s).6269-6270/2018 WITH SLP (Crl) No(s).6241-6242/2018 Dated:- 12-9-2018 – HON'BLE MR. JUSTICE KURIAN JOSEPH AND HON'BLE MR. JUSTICE SANJAY KISHAN KAUL For the Petition

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2018 (11) TMI 798 – PUNJAB AND HARYANA HIGH COURT – TMI – Levy of service tax – fee paid for award of license for sale of liquor – Held that:- In 26th meeting of GST Council held on 10.03.2018 it has been decided that no GST/Service Tax is leviable on the fee paid for grant of license sale of liquor for human consumption – Petition disposed off. – CWP No.8003 of 2018 (O&M) Dated:- 12-9-2018 – MR RAJESH BINDAL AND MR AMIT RAWAL, JJ. For The Petitioner : Mr. Akshay Bhan, Senior Advocate with Mr. Alok Mittal, Advocate For The Respondent : Mr. Tajender Joshi, Advocate for Mr. Anshuman Chopra, Advocate ORDER RAJESH BINDAL J. The petitioner approached this Court seeking quashing of impugned letter/notice dated 29.05.2017, 14.07.2017 and 11.01.2

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2018 (11) TMI 1136 – CESTAT CHENNAI – TMI – Valuation – prototypes – Department contends that the valuation under Section 4(1)(b) r/w Rule 11 and Rule 8 should be applied – Held that:- At no stretch of imagination, the assessable value of similar model vehicle can be ₹ 71,14,198/-. It is to be noted that under Rule 126 of Central Motor Vehicle Rules, 1989, a prototype of every motor vehicle shall be subject to testing by designated Government Departments or Research Associations or Testing Institutes to ascertain the compliance of provisions of the Act and Rules. The said Act itself uses the word ‘prototypes’. Only after certification by such authorities can the manufacturer of motor vehicles manufacture and market the motor vehicles. The similar model vehicles which are commercially manufactured can be said to be copies of the prototypes. It cannot be then said that these prototypes are consumed in further manufacture of motor vehicles. Thus Rule 8 of Central Excise Valuation R

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8 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 and arrive at 110% of the cost of production under CAS-4. To this, the respondents vide letter dated 20.4.2009 submitted CAS -4 statement and arrived the value of one motor vehicle as ₹ 71,14,198/- for the period December 2008 and April 2009. Similarly, they had submitted CAS-4 pertaining to 14 vehicles removed during June 2009 and November 2009. It was contended by them that Rule 8 was not applicable in their case and that they had adopted the future sale price of the motor vehicles in terms of Rule 4 and had discharged appropriate duty. It appeared to the department that the assessable value adopted by the respondents was not correct and show cause notice was issued proposing to demand duty, interest and for imposing penalties. After due process of law, the Commissioner vide impugned order held that the valuation is to be done under Rule 4 and that Rule 11 r/w Rule 8 is not applicable. The ass

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ubsequently under Rule 4 of Central Excise Valuation Rules 2000. He argued that Rule 4 uses the word such goods and the value of the prototypes cannot be the same as motor vehicles which are commercially marketed. As prototypes vehicles are distinct from the similar motor vehicle models sold subsequently, adoption of the value of such vehicles for valuation of prototypes cannot be in accordance with Rule 4 of Central Excise Valuation Rules 2000. The adjudicating authority has drawn support from the Order-in-Original No.18/2010 dated 28.10.2010 passed by the Commissioner, Pune. Since the order is passed by an authority equivalent to the adjudicating authority who has decided the impugned order, it cannot have a binding precedent value. Further, the adjudicating authority has wrongly relied upon the ratio of the judgment of Hon ble High Court of Bombay in the case of Indian Drug Manufacturers Association Vs. Union of India – 2008 (222) ELT 22 (Bom.). The said case is relating to the valu

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ion 4(1)(b) r/w Rule 11 and Rule 8 ibid namely 110% of the cost of production and should not have resorted to Rule 4. He therefore prayed that the demand proposed in the show cause notice may be confirmed. 4. The ld. counsel Shri Raghavan Ramabhadran appeared and argued the matter on behalf of the respondents. He submitted that the prototypes were cleared to their unit at Nasik on returnable basis for extensive testing at the testing track facility located therein so as to determine their quality and road worthiness. On successful and satisfactory testing, the respondent undertakes production of the motor vehicles in line with the prototypes. After the testing process, the prototype models are scrapped / destroyed or kept as display pieces. Thus goods were cleared by the respondent for testing on payment of excise duty. For this purpose, the price at which the vehicles are likely to be sold after commencing commercial production was adopted by the respondent in terms of Rule 4 of Centr

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nt filed appeal before Commissioner (Appeals). By Order-in-Appeal dated 21.2.2015, the Commissioner (Appeals) allowed the appeal filed by the appellant setting aside the demand. These decisions have been accepted by the department and there are no appeals filed against such decisions passed by the adjudicating authority as well as Commissioner (Appeals). However, the ld. counsel fairly submitted that in another proceedings, the Commissioner of Central Excise, Pune has confirmed the demand vide order dated 30.3.2012. It is submitted that the adjudicating authority has rightly dropped part of the demand and waived the penalties. 5. Heard both sides. 6. As pointed out by ld. AR, since there is no appeal filed by the respondents, the issue with regard to excisability and marketability of the prototypes does not require any further analysis. The issue that has to be looked into is only with regard to the valuation of the prototypes. The department contends that the valuation under Section 4

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ule 8 of Central Excise Valuation Rules 2000 will not apply to such a situation. We find that the Commissioner has gone deeply into the analysis of what is prototype and the valuation to be adopted for such prototypes. He has also relied upon the Order-in-Original No. 18/2010 dated 28.10.2010 passed by the Commissioner of Central Excise, Pune in the appellant s own case, wherein the proceedings were dropped. We find that the department having accepted the decision passed by the Commissioner in the said Order-in-Original as well as the decision passed in Order-in-Appeal dated 21.2.2015, they cannot insist that Rule 11 r/w Rule 8 has to be applied in the present proceedings. 7. From the above discussions, we find no grounds to interfere with the impugned order passed by the Commissioner of Central Excise. The appeal filed by the department is dismissed. (Pronounced in court on 12.09.2018) – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia – taxman

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2018 (11) TMI 1148 – CESTAT CHENNAI – TMI – CENVAT credit – common input services used to render taxable as well as exempted services – Rule 6(3) (c) of the Cenvat Credit Rules, 2004 – invocation of extended period.
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Extended period of limitation – contention of petitioner is that SCN dated 06.01.2011 will become time barred for the period prior to 2009, since an earlier show cause notice dated 12.10.2006 had already been issued to SFL on identical issue – Held that:- Since SCL and SFL remained as separate entities prior to their merger, we are of the view that invoking the extended period of limitation in the second show cause notice dated 06.01.2011 will not be against the order of the Supreme Court in the Nizam Sugar case. [2006 (4) TMI 127 – SUPREME COURT OF INDIA], where it was held that extended period cannot be invoked in a second show cause notice if, for identical facts for an earlier period, a show cause notice has already been issued.
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The appellant will not be en

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case of appellant is that the appellant is entitled to the full cenvat credit in respect of input services specified in Rule 6(5) of the Cenvat Credit Rules – Held that:- This sub rule permits full credit of 17 services specified therein – there is no reason for denying the above credit. It is also relevant to record that in the earlier proceeding culminating in the Order In Original dated 30.09.2009, the full credit of services under Rule 6(5) was in fact allowed by the adjudicating authority.
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Appeal allowed in part. – ST/MISC[CT]/41712/2017 & Appeal No. ST/103/2012-SMC – Final Order No. 42420/2018 – Dated:- 12-9-2018 – Mr. V. Padmanabhan, Member (Technical) And Ms. Sulekha Beevi, Member (Judicial) Sh. Raghavan Ramabadran, Advocate for the appellant Sh. K. Veerabhadra Reddy, JC AR for the Respondent ORDER Per: V. Padmanabhan 1. The present appeal is against the Order-in-Original No. 374/2011 dated 17.11.2011. The period of dispute is June 2007 to March 2010. The impugned order d

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axable and exempted services, they availed these credits in full and claimed that these credits did not exceed 20% of the output service tax liability. As per the provision of Rule 6(3) (c) of the Cenvat Credit Rules, 2004 there was a restriction that the credit on common input services should not exceed 20% of the output service tax liability. This restriction was done away w.e.f. 01.04.2008 when Rule 6(3) was amended and Rule 6(3A) was included providing for reversal on proportionate basis. After issue of show cause notice dated 06.01.2011, the adjudicating authority passed the impugned order dated 17.11.2011 in which the entire cenvat credit availed on common input services was ordered to be reversed. Aggrieved by the decision, the present has been filed. 3. With the above background heard Sh Raghavan Ramabadran, ld. Advocate for the appellant as well Sh. K. Veerabhadra Reddy, JC (AR) for the department. 4. The arguments advanced by the ld. Advocate are summarized below:- a. An iden

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e appellant was required to submit their option for reversal of credit on proportionate basis, in terms of Sub Rule 3A. Even though such intimation was filed by the appellant on a subsequent date, they have adhered to the proportionate reversal. This satisfies the provisions of Rule 6 (3) and consequently the Revenue is not justified, to order reversal of the entire credit availed on common input services. c. The ld. Advocate further reiterated the submissions made in Appeal ST/00028/2010 to the effect that only Rule 6 (3)(c) is applicable in respect of common inputs/ input services and that Rule 6(2) and Rule 6(3) can operate concurrently. d. The ld. Advocate also argued that out of the total demand confirmed amounting to ₹ 1,56,36,250/- an amount or ₹ 1,01,12,140/- pertains to the credit of input services specified in Rules 6(5) of CCR, 2004 for which cenvat credit in full is eligible to be availed. He submitted that this amount cannot be ordered for reversal. e. The ld.

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the view that Rules 6(2) and 6(3) cannot operate concurrently. (c) Even after the amendment carried out w.e.f 01.04.2008 in Rule 6 (3), there is no material change in respect of the compliance aspect of manufacturer/ provider of output service with reference to common input services. He emphasized that the appellant has chosen the option of maintaing separate account as required under Rule 6(2) and has availed the credit in full in respect of the taxable services and NIL in respect of services exclusively used for exempted services. He submitted that in spite of the amendments carried out on 01.04.2008, the appellant will not be entitled to any credit on common input services. (d) Even though the appellant has carried out proportionate reversal of common input services as per Rule 6(3A), the appellant cannot be allowed to avail the cenvat credit on common input services since they have opted to follow Rule 6(2). 6. Heard both sides and carefully perused the record. 7. For the period up

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er period, a show cause notice has already been issued. 9. The issue in this regard had been discussed elaborately by the adjudicating authority in the impugned order and we reproduce below the said findings with our approval:- 30. As regards suppression, the taxpayer have argued that the ingredients mentioned in proviso to Sec. 73(1) is not present in their case and hence extended period of limitation cannot be invoked for demanding wrongly availed cenvat credit beyond period of one year. Also they have stated that earlier notices had been issued to Sify Technologies on the same issue and the Department was aware of the facts and hence another notice cannot be issued invoking suppression of facts. In this regard, I find that the present notice, eventhough addressed to Sify Technologies, pertains to the wrongly availed excess credit by Sify Communications, which was earlier a separate entity and got merged with Sify Tech only w.e.f. 01.04.2008 and the consolidated returns for both the

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dit on common input service, which they were doing and suppressing the said fact from the Department, which came to light only after verification. Thus the taxpayer cannot escape the proviso to Sec. 73(1), as they have suppressed material facts with an intent to avail excess credit to which they are not eligible. I therefore hold that extended period of limitation under Rule 14 of CCR read with proviso to Sec. 73(1) for demand of excess credit availed has been rightly invoked. Since SCL and SFL remained as separate entities prior to their merger, we are of the view that invoking the extended period of limitation in the second show cause notice dated 06.01.2011 will not be against the order of the Supreme Court in the Nizam Sugar case. 10. On the main issue of common input services for the period upto 01.04.2008, the relevant findings of the Tribunal vide Final Order No. 42327/2018 dated 30.08.2018 are reproduced below. 9. We have heard both the sides and perused appeal records. The fac

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that the CENVAT credit on inputs shall not be denied to job worker referred to in rule 12AA of the Central Excise Rules, 2002, on the ground that the said inputs are used in manufacture of goods cleared without payment of duty under the provisions of that rule. (2) Where a manufacturer or provider of output service avails CENVAT credit in respect of any Inputs or input services and manufactures such final products or provides such output service which are chargeable to duty or tax as well as exempted goods or services, then, the manufacturer or provider of output service shall maintain separate accounts for receipt, consumption and inventory of input and input service meant for use in the manufacture of dutiable final products or in providing output service and the quantity of input meant for use in the manufacture of exempted goods or services and take CENVAT credit only on that quantity of input or input service which is intended for use in the manufacture of dutiable goods or in pro

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merely highlights that principle. Sub-rule (1) covers all inputs, including fuel, whereas silly-rule (2) refers to non-fuel inputs. Sub-rule (2) as well as (3) put in place the mechanism to comply with the mandate of sub-rule (1) in the case of a manufacturer/provider of an output service availing CENVAT Credit, but manufactures/provides output services which are both chargeable to duty as well as exempted. Sub-rule (2) requires the manufacturer/provider of output service to maintain separate accounts for inputs/input services which are used for manufacture of dutiable goods/providing taxable service as well as those which are used towards the exempted goods/services. In terms of the sub-rule (2), the assessee is allowed to take CENVAT Credit only in respect of inputs/input services used towards dutiable goods/services. Sub-rule (3), on the other hand, caters to the circumstances where the manufacturer/service provider does not maintain separate accounts as per sub-rule (2). The proce

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reference to manufacturer or provider of output service . As already noted, sub-rule (1) absolutely prohibits availing CENVAT credit on input service which is used in the manufacture of exempted goods or exempted services except in the circumstances mentioned in sub-rule (2). In other words, it is very clear that plenary provision of sub-rule (1) is giving exception to a situation envisaged in sub-rule (2). Sub-rule (2) is for a manufacturer or provider of output service who shall maintain separate accounts for receipt, consumption and inventory of input and input services meant for use in the manufacture of dutiable final products or in providing output service as well as those exempted. A combined reading of provisions of Rule 6 makes it clear that CENVAT credit shall not be allowed for input services both for exempted as well as taxable output services, maintains separate accounts in respect of consumption of such input services on which credit is availed. 12. Sub-rule (3) of Rule

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sub-rule (3). In other words, it cannot be said that for certain input services, the assessee can maintain separate account under sub-rule (2) and in respect of others, he need not maintain such account and opt for sub-rule (3). In our considered opinion that will defeat the very mandate of the main provision under sub-rule (1). 13. We note that mechanism adopted by the appellant for following both sub-rule (2) and sub-rule (3) in respect of different common input services defeats the very restrictions placed under different conditions of sub-rule (3). As seen in the present case itself that appellant invoked clause (c) of sub-rule (3) and submitted that they were not hit by restriction of 20% in utilizing credit on tax liability of final output services, on the ground that total credit availed under sub-rule (3) falls short of the same. We note this claim is misleading and ignoring the fact that they have maintained separate accounts and availed full credit in respect common input se

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on to deny credit on common input services. While we agree on such legal principle, we note that credit cannot be availed beyond the scope of provision in Rule 6. In the appellant's case credits are availed in terms of provision under sub-rule (2) and sub-rule (3) simultaneously. Hence the question of irregularly availing and disputing the reversal due to lack of legal machinery is not tenable. In other words, the appellants should follow legal provision as per Rule 6. Having not followed, they cannot take a plea that there is no provision to deny credit already availed. When the appellants maintained separate accounts for common input services and availed credits under sub-rule (2) of Rule 6, then there is no question of another option for common input services under sub-rule (3) of Rule 6 11. By following our order (supra) in respect of the appellant we hold that appellant will not be entitled to credit on common input services. Turning to the period post 01.04.2008, we note that

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ively taxable services in full, the appellant has subscribed to sub rule 2. Consequently we are inclined to apply the decision of Tribunal as above even for the period post 01.04.2008, despite the amendment carried out in Rule 6(3) and insertion of sub Rule 3A. 13. The only issue which remains to be addressed before we conclude the matter is in respect of the argument advanced that the appellant is entitled to the full cenvat credit in respect of input services specified in Rule 6(5) of the Cenvat Credit Rules. This sub rule permits full credit of 17 services specified therein. We see no reason for denying the above credit. It is also relevant to record that in the earlier proceeding culminating in the Order In Original dated 30.09.2009, the full credit of services under Rule 6(5) was in fact allowed by the adjudicating authority. 14. In view of the above detailed discussions the appeal of the appellant is decided as follows:- 1 The invoking of extended period in terms of the Rule 14 o

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2018 (11) TMI 1149 – CESTAT CHENNAI – TMI – Penalties u/s 76, 77 and 78 of FA – Non-payment of Service Tax – appellant had collected service tax but had not remitted the same to the Government Account – no intent to evade – Held that:- In the present case, facts indicate strongly that the non-payment was due to the financial difficulties. It is also brought out that appellant was burdened with payment of wages to the manpower supplied even though delayed amount / no amount was received from airlines. The amounts received from the customers were always less than the amounts to be spent by them and the difference was to be arranged through loan. The secured loans increased from 11.62 crores in April 2008 to 12.46 crores in March 2009 and unsecured loans increased from ₹ 76.67 lakhs to ₹ 97.78 lakhs; that sundry debtors have gone up from 4.43 crores to 7.56 crores during the same period. They furnished documents to establish these facts.
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0, the appellant had collected service tax but had not remitted the same to the Government Account. It was also noticed that they had delayed the payment of service tax for earlier period from October 2007 to March 2008. Show cause notices were issued to the appellant demanding service tax along with interest and also for imposing penalty. After due process of law, the original authority confirmed the demand, interest and imposed penalties. In appeal No. ST/555/2011, penalty under section 78 of the Finance Act is imposed whereas in Appeal Nos. ST/68 & 69/2012, penalty under section 76 is imposed. Aggrieved, the appellant is now before the Tribunal. 2. The ld. counsel Shri G.Natarajan submitted that the appellant is contesting only the penalties imposed in all the appeals.. He argued that there was no intention to evade payment of service tax and non-payment of service and the delayed payment of service tax was only due to financial crisis. Appellants are engaged in supply of manpow

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rtment to recover their dues from M/s. Indian Airlines and M/s. Kingfisher Airlines who owes major sums to the appellant. Thus, he explained that the non-payment of service tax was only due to such delayed receipt of amounts and non-receipt of amounts from certain airlines. He prayed that Section 80 of the Finance Act may be invoked to set aside the penalties. He relied upon the decision of the Tribunal vide Final Order No. 41943/2018 dated 28.6.2018 in the case of Dusters total Solutions Pvt. Ltd. Vs. Commissioner of GST & Central Excise, Chennai. 3. The ld. AR Shri K. Veerabhadra Reddy supported the findings in the impugned order. He submitted that the appellant has collected the service tax and has not paid it to the Central Government. Therefore, they are guilty of suppression of facts and therefore penalty imposed under section 78 in Appeal No. ST/555/2011 is legal and proper. So also they have delayed the payment of service tax and therefore they are liable to penalty under s

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in 2018 (8) TMI 423, the penalty imposed under section 78 was set aside on the ground that the appellant has put forward reasonable cause for non-payment of service, which was due to financial hardship. In the present case, facts indicate strongly that the non-payment was due to the financial difficulties. It is also brought out that appellant was burdened with payment of wages to the manpower supplied even though delayed amount / no amount was received from airlines. The amounts received from the customers were always less than the amounts to be spent by them and the difference was to be arranged through loan. The secured loans increased from 11.62 crores in April 2008 to 12.46 crores in March 2009 and unsecured loans increased from ₹ 76.67 lakhs to ₹ 97.78 lakhs; that sundry debtors have gone up from 4.43 crores to 7.56 crores during the same period. They furnished documents to establish these facts. Thus the delay / non-payment of service tax cannot be said, is an act o

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GST – States – F. No. 3240/CTD/GST/2018/09 – Dated:- 12-9-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT F. No. 3240/CTD/GST/2018/9. Puducherry, dated 12th September 2018. NOTIFICATION In exercise of the powers conferred by sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), read with section 168 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Commissioner of State Tax, Puducherry, on the recommendations of the Council, hereby makes the following amendments- (i) in notification issued in F.No. 3240/CTD/GST/2017, dated the 08th August, 2017 published in the Gazette of Puducherry, Extraordinary Part-I, No. 129, da

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GST – States – F. No. 3240/CTD/GST/2018/10 – Dated:- 12-9-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT F. No. 3240/CTD/GST/2018/10. Puducherry, dated 12th September 2018. NOTIFICATION In exercise of the powers conferred by sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), read with section 168 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Commissioner of State Tax, Puducherry. on the recommendations of the Council, hereby makes the following amendments- (i) in notification issued in F.No. 3240/CTD/GST/2017/4, dated the 19th September, 2017 published in the Gazette of Puducherry, Extraordinary Part-I, No. 1

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GST – States – F. No. 3240/CTD/GST/2018/11 – Dated:- 12-9-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT F. No. 3240/CTD/GST/2018/11. Puducherry, dated 12th September 2018. NOTIFICATION In exercise of the powers conferred by sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), read with section 168 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Commissioner of State

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GST – States – G.O. Ms. No. 43 – Dated:- 12-9-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 43, Puducherry, dated 12th September 2018) NOTIFICATION In exercise of the powers conferred by section 128 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, by the following classes of taxpayers:- (i) the registere

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GST – States – G.O. Ms. No. 42 – Dated:- 12-9-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 42, Puducherry, dated 12th September 2018) NOTIFICATION In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor Puducherry hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Puducherry Goods and Services Tax (Eighth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the 4th day of September, 2018. 2. In the Puducherry Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), in rule 22, in sub-rule (4), the following proviso shall be inserted, namely:- "Provided that where the person instead of replying to the notice served under sub-rule (1) for contravention of the provisions contained

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following clause shall be substituted, namely :- '(E) "Adjusted Total Turnover" means the sum total of the value of- (a) the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the turnover of services ; and (b) the turnover of zero-rated supply of services determined in terms of clause (D) above and non zero-rated supply of services, excluding- (i) the value of exempt supplies other than zero-rated supplies; and (ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period'. 6. In the said rules, with effect from the 23rd October, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely :- "(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have – (a) received supplies on which the benefit of the Government of Puducherry, Commercial Taxes Secretariat, no

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, vide number G.S.R 1299 (E), dated the 13th October, 2017". 7. In the said rules, in rule 138A, in sub-rule (1), after the proviso the following proviso shall be inserted, namely :- "Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01". 8. In the said rules, for FORM GST REG-20, the following FORM shall be substituted, namely:- "FORM GST REG-20 [See rule 22(4)] Reference No. – Date – To Name Address GSTIN/UIN Show Cause Notice No. Date- Order for dropping the proceedings for cancellation of registration This has reference to your reply filed vide ARN dated in response to the show cause notice referred to above. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated for the

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r). GSTIN/State in case of unregistered job-worker Challan No. Challan date Description of goods UQC Quantity Taxable value Type of goods (Inputs/capital goods) Rate of tax (%) Central tax State/UT tax Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 5. Details of inputs/capital goods received back from job worker or sent out from business place of job work. (A) Details of inputs/capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes : GSTIN/State of job worker if unregistered Challan No. issued by job worker under which goods have been received back Date of challan issued by job worker under which goods have been received back Description of goods UQC Quantity Original challan No. under which goods have been sent for job work Original challan date under which goods have been sent for job work Nature of job work done by job worker Losses & wastes UQC Quantity 1 2* 3* 4 5 6 7* 8* 9 10 11 (B) Details of inputs / capital goods receiv

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oods have been sent for job work Original challan date under which goods have been sent for job work Nature of job work done by job worker Losses & wastes UQC Quantity 1 2 3 4 5 6 7* 8* 9 10 11 Instructions : 1. Multiple entry of items for single challan may be filled. 2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table (B) are optional. 3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one correspondence between goods sent for job work and goods received back after job work is not possible. 6. Verification : I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Name of Place : Date : Authorised Signatory ……… Designation/ Status……&h

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(A to G above) I Credit Notes issued in respect of transactions specified in (B) to (E) above (-) J Debit Notes issued in respect of transactions specified in (B) to (E) above (+) K Supplies/tax declared through Amendments (+) L Supplies / tax reduced through Amendments (-) M Sub-total (I to L above) N Supplies and advances on which tax is to be paid (H + M) above 5 Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year A Zero rated supply (Export) without payment of tax B Supply to SEZs without payment of tax C Supplies on which tax is to be paid by the recipient on reverse charge basis D Exempted E Nil Rated F Non-GST supply G Sub-total (A to F above) H Credit Notes issued in respect of transactions specified in A to F above (-) I Debit Notes issued in respect of transactions specified in A to F above (+) J Supplies declared through Amendments (+) K Supplies reduced through Amendments (-) L Sub-Total (H to K above) M Turnover o

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E Import of goods (including supplies from SEZs) Inputs Capital Goods F Import of services (excluding inward supplies from SEZs) G Input Tax credit received from ISD H Amount of ITC reclaimed (other than B above) under the provisions of the Act I Sub-total (B to H above) J Difference (I – A above) K Transition Credit through TRAN-I (including revisions if any) L Transition Credit through TRAN-II M Any other ITC availed but not specified above N Sub-total (K to M above) O Total ITC availed (I+ N above) 7 Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year A As per Rule 37 B As per Rule 39 C As per Rule 42 D As per Rule 43 E As per section 17(5) F Reversal of TRAN-I credit G Reversal of TRAN-II credit H Other reversals (pl. specify) I Total ITC Reversed (A to H above) J Net ITC Available for Utilization (6O – 7I) 8 Other ITC related information A ITC as per GSTR-2A(Table 3 & 5 thereof) <Auto> <Auto> <Auto> <Auto> B

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of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier Description Taxable Value Central Tax State Tax/UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies / tax declared through Amendments (+) (net of debit notes) 11 Supplies / tax reduced through Amendments (-) (net of credit notes) 12 Reversal of ITC availed during previous financial year 13 ITC availed for the previous financial year 14 Differential tax paid on account of declaration in 10 & 11 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. VI Other Information 15 Particulars of Demands and Refunds Details Central Tax State Tax / UT Tax Integrated Tax Cess Interest Penalty Late Fee / Others 1 2 3 4 5 6 7 8 A Total Refund claimed B Total Refund sanctioned C Total Refund Rejected D Total Refund Pending E Total demand of taxes F Total taxes paid in respect of E above G T

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ction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Signature Name of Authorised Signatory Designation/Staus Place : Date : Instruction :- 1. Terms used : a. GSTIN : Goods and Services Tax Identification Number b. UQC : Unit Quantity Code c. HSN : Harmonized System of Nomenclature Code 2. The details for the period between July 2017 to March 2018 are to be provided in this return. 3. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. The details filled in Part II is a consolidation of all the supplies declared by the taxpayer in the returns filed during the financial year. The instructions to fill Part II are as follows : Table No. Instructions 4A Aggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here. These will include details of supplies made through E-Commerce operators and

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alue of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details. 4F Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details. 4G Aggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered persons, unregistered persons on which tax is levied on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details. 4I Aggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and de

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persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details. 5D, 5E and 5F Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling up these details. The value of "no supply" shall also be declared here. 5H Aggregate value of credit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 5I Aggregate value of debit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 5J & 5K Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GST

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received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below. 6C Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. 6D Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be c

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through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero. 6K Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here. 6L Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here. 6M Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC-01 and FORM ITC-02 in the financial year shall be declared here. 7A, 7B, 7C, 7D 7E, 7F 7G, and 7H Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39,42 and 43 of the CGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the CGST Act, 2017 and details of ineligible tr

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mber 2018 shall be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. 8E & 8F Aggregate value of the input tax credit which was available in FORM GSTR-2A(table 3 & 5 only) but not availed in any of the FORM GSTR-3B returns shall be declared here. The credit shall be classified as credit which was available and not availed or the credit was not availed as the same was ineligible. The sum total of both the rows should be equal to difference in 8D. 8G Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here. 8H The input tax credit as declared in Table 6E shall be auto-populated here. 8K The total input tax credit which shall lapse for the current financial year shall be computed in this row. 5. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details. 6. Part V consists of particulars

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of Annual Return for previous financial year, whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. 13 Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. 7. Part VI consists of details of other information. The instructions to fill Part VI are as follows: Table No. Instructions 15A 15B,15C & 15D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned

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gate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here. 17 & 18 Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above ₹ 1.50 Cr but upto ₹ 5.00 Cr and at four digits' level for taxpayers having annual turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR-1 may be used for filling up details in Table 17. 19. Late fee will be payable if annual return is filed after the due date. FORM GSTR-9A (See rule 80) Annual Return (For Composition Taxpayer) Pt. I Basic Details 1 Financial Year 2 GSTIN 3

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ove 8 Details of other inward supplies as declared in returns filed during the financial year A Inward supplies from registered persons (other than 7A above) B Import of Goods Pt.III Details of tax paid as declared in returns filed during the financial year 9 Description Total tax payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Pt.IV Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier Description Turnover Central Tax State Tax/UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies/tax (outward) declared through Amendments (+) (net of debit notes) 11 Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes) 12 Supplies / tax (outward) reduced through Amendments (-) (net of credit notes) 13 Inward supplies liable to reverse charge reduced through Amendments (-) (net of credit notes) 14

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belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Signature Name of Authorised Signatory Designation/Status Place : Date : Instructions : 1. The details for the period between July 2017 to March 2018 shall be provided in this return. 2. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows: Table No. Instructions 5. Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the return is being filed. For example for the annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this table. It is the sum total of turnover of all taxpayers registered on the same PAN. 3. Part II consists of the details of all outward and inward supplies in the financial year for which the annual return is filed. The instructions to fill Part II are as

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-4 may be used for filling up these details. 8A Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details. 8B Aggregate value of all goods imported during the financial year shall be declared here. 4. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filling of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared),whichever is earlier. The instructions to fill Part V are as follows : Table No. Instructions 10,11, 12,13, and 14 Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 5

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E, 15F, and 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. 16A Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these details. 16B Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC-01 may be used for filling up these details. 17. Late fee will be payable if annual return is filed after the due date."; 11. In the said rules, in FORM GST EWB-01, in the Notes, in serial number 7, in the Table, against Code 4 in the first column, for

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2019 (1) TMI 815 – CESTAT MUMBAI – TMI – CENVAT Credit – input/capital goods – M.S. Angles, Bars, Sheets, Beams etc. – scope of SCN – Held that:- The learned Commissioner (Appeals) has discussed the issue entirely in a different manner inasmuch as the appellant had categorically denied that the disputed goods were not used for laying foundation or making structural support of the capital goods – the matter should go back to the original adjudicating authority for proper fact finding regarding nature of use of the disputed goods by the appellant in its factory premises – appeal allowed by way of remand. – Appeal No. E/87172/2018 – A/88204/2018 – Dated:- 12-9-2018 – Mr. S.K. Mohanty, Member (Judicial) Shri R.V. Shetty, Advocate for appellant Shri A.S. Parabh, Asst. Commr (AR) for respondent ORDER Per: S.K. Mohanty Brief facts of the case are that the appellant is engaged in manufacture of M.S. Angles, Bars, Sheets, Beams etc., falling under Chapter 72 and 73 of CETA, 1985. The appellant

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e rules read with Section 11AC of the Central Excise Act, 1944. On appeal, the learned Commissioner (Appeals) vide impugned order dated 19.04.2018 has upheld the adjudged demand confirmed in the original order, holding that the disputed goods were used in laying foundation and making supporting structure to the capital goods and thus, as per the decision of the Larger Bench of this Tribunal in the case of Tower Vision India Pvt. Ltd. v. Commissioner of Central Excise – 2016 (42) STR 249 (Tri.) and Vandana Global Ltd. v. CCE – 2010 (253) ELT 440 (Tri. LB), Cenvat benefit will not available on the disputed goods. It has further been held in the impugned order that since M.S. Beams were used for erection of poles for carrying out the activity of transmission of electricity and not used for generation of electricity, Cenvat benefit of M.S. Beams cannot be extended to the appellant. Feeling aggrieved with the impugned order dated 19.04.2018, passed by the learned Commissioner (Appeals), CGS

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n order dated 30.10.2015, I find that vide paragraph 6 therein the adjudicating authority has recorded the submissions made by the appellant pursuant to the show cause notice issued to it. The submissions made by the appellant, as recorded in the adjudication order, are relevant for consideration of the present appeal. Therefore, the submissions are extracted herein below:- 6. In response to above show-cause notice, the assessee filed replies which were received by this office on 15.07.2015 and 03.08.2015. The defence taken by assessee in above replies are summarized as under:- (i) They have not used MS Angles, Bars, Sheets, Beams for laying foundation or for making structural support to capital goods. The machineries already installed are demanding repairs and maintenance periodically. The above inputs are being used when certain part or assembly gets damaged on account of regular use. For example, repeator is a part of rolling mills which needs frequent repairs and maintenance. Simil

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2019 (1) TMI 1384 – CESTAT MUMBAI – TMI – Suo-moto Adjustment of excess service tax paid – appellant had adjusted an amount of ₹ 5,67,000/- and ₹ 15,00,000/- in the months of December, 2013 and March, 2014. The adjustment was on account of excess service tax paid in the months of March and April 2011 – Rule 6A of the Service Tax Rules, 1994 – Held that:- The issue arising out of the present appeal is no more res integra in view of the Co-ordinate Bench of this Tribunal in the case of Schwing Stetter (India) Pvt. Ltd. [2016 (6) TMI 239 – CESTAT CHENNAI], where it was held that Section 13 of the General Clauses Act, 1897 provides that singular include the plural. Accordingly, month includes months. Further the various case laws r

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ount of ₹ 5,67,000/- and ₹ 15,00,000/- in the months of December, 2013 and March, 2014. The adjustment was on account of excess service tax paid in the months of March and April 2011. The department had acknowledged the excess payment of service tax during the said period. However, the department had raised the objection that adjustment was required to be made in the subsequent month, as per Rule 6A of the Service Tax Rules, 1994 and not beyond such period. Accordingly, show cause proceedings were initiated against the appellant, which culminated into the adjudication order dated 23.09.2016, wherein the disputed amount of ₹ 20,67,000/- along with interest was confirmed and penalties were also imposed on the appellant. On a

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tter (India) Pvt. Ltd. v. Commissioner of Central Excise, Chennai – 2016 (45) STR 101 (Tri.Che). 4. On perusal of the Co-ordinate bench decision relied upon by the appellant, I find that interpreting the provisions of Section 13 of the General Clauses Act, 1897, the Tribunal has held that singular include the word plural and accordingly, month also includes months. Thus, interpreting the provisions of said Act of 1897, it was held by the Tribunal that excess amount paid in the month of May 2011 can be adjusted in the subsequent months tax liability. Since the issue arising out of the present appeal is no more res integra in view of the Co-ordinate Bench of this Tribunal in the case of Schwing Stetter (India) Pvt. Ltd. (supra), I am of the v

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Goods and Services Tax – Started By: – Lindon Johnson – Dated:- 11-9-2018 Last Replied Date:- 12-9-2018 – For the cars purchased by physically challenged persons with retrofitment, CESS is NIL, but however during the purchase, dealer is requesting to pay the CESS and claim refund. Can you give the procedure to claim refund of CESS. The exemption is based on the belwo Notification. Notification No.1/2017-Compensation Cess (Rate) New Delhi, the 28th June, 2017 – Reply By DR.MARIAPPAN GOVINDARAJAN

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Goods and Services Tax – Started By: – Mahesh Dhanaboina – Dated:- 11-9-2018 Last Replied Date:- 12-9-2018 – Dear Professionals, We are giving discount to our customers on attainment of Target Sales with us on Aggregate Basis.We are issuing credit notes charging GST towards such discount. But, Our customers are telling as per their Auditor's advice that gst will not applicable on such discount as it is not related to a single invoice. In the similar manner, we are also receiving credit note

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Goods and Services Tax – Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017 – Commissioner empowered to extent the Filing of GST TRAN-1 not beyond 31st March, 2019, in respect of

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Goods and Services Tax – Seeks to extend the due date for filing of FORM GSTR – 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 – CT] – TMI Updates – Highlights

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Goods and Services Tax – Seeks to extend the due date for filing of FORM GSTR – 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends no

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Goods and Services Tax – Seeks to extend the due date for filing of FORM GSTR – 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends no

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Goods and Services Tax – Seeks to extend the due date for filing of FORM GSTR – 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends no

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Goods and Services Tax – Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to ₹ 1.5 crores – TMI Updates – Highlights

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Goods and Services Tax – Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover above ₹ 1.5 crores – TMI Updates – Highlights

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Goods and Services Tax – Levy of GST – operation and maintenance work order given by such Municipal Corporation – Admissibility of ITC (input Credit tax) of purchases against such work order – Post 25

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Goods and Services Tax – Classification of Services – no provision has been made for carving out an exception in case of supply of service in the nature of a Works Contract for creating infrastructure

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