Author: admin_gst

2018 (10) TMI 754 – CESTAT NEW DELHI – TMI – CENVAT Credit – input services – service tax paid to the service agent on sale commissions – period from April 2015 to November 2015 – Held that:- From the definition of input services, it becomes clear that the activity of sales promotion is specifically included in the definition of input services – similar view adopted in the case of CCE Ludhiana Vs. Ambika Overseas [2011 (7) TMI 980 – PUNJAB & HARYANA HIGH COURT].
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As per Circular No. 943/4/2011-CX dated 29.04.2011, also the cenvat credit of service tax paid on amount of commission paid to the commission agent is available to the assessee – Though the Commissioner (Appeals) vide order under challenge, has extended a retrospective benefit of notification no. 2/2016 dated 03.02.2016 but we are of the opinion that the said notification is nothing but the clarification of the said circular.
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Appeal dismissed – decided against Revenue. – Excise Appeal No. E/51550/2018-CU [DB] with

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7; 12,96,9,860/- due to contravention of provisions of Rule 2 read with Rule 3 with Cenvat Credit Rules, 2004 (CCR, 2004 in short) was proposed. The said show cause notice was initially adjudicated vide order no. 359 dated 12.01.2017 vide which the proposed demand was confirmed alongwith the appropriate interest and the proportionate penalties. Being aggrieved an appeal was filed before Commissioner (Appeals) which was allowed. Resultantly the department has moved the present appeal. 2. Ld. DR while impressing upon the grounds of appeal has mentioned that the Commissioner Appeals has extended the benefit of Notification 2/2016-CE dated 03.02.2016 but the said notification has wrongly been given a retrospective effect because the impugned period is prior the notification i.e. April 2015 to November 2015. It is impressed upon that the explanation in Rule 2(1)(C) CCR, 2004 shall be effective only from the date of publication in the official gadget i.e. It shall only be prospective applica

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dia Ltd. Vs. Commissioner of Central Excise Surat 2016 (335) ELT 660 has prayed for the order under challenge to be confirmed and appeal to be dismissed. 4. After hearing both the parties and perusing the entire record we are of the opinion as follows: It is an admitted fact that the appellant have been paying commission to foreign/ domestic agents. They have utilized the cenvat credit of service tax paid there upon. Department has denied the said utilization and a recovery thereof proposed vide the impugned show cause notice was confirmed by Order-in-Original on the ground that the sale commission is not an input service. Since the said decision has been reversed, for the adjudication of the impugned controversy definition of input service is relevant. Section 2k of CCR, 2004 reads as follows: Input means [(k) input means – (i) all goods used in the factory by the manufacturer of the final product; or (ii) any goods including accessories, cleared along with the final product, the valu

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ation to modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; but excludes services……………………. From the above definition it becomes clear that the activity of sales promotion is specifically included in the definition of input services we also draw our support from the decision of the case CCE Ludhiana Vs. Ambika Overseas 2012 (25) STR 348 (P & H). 5. As per circular dated 29.04.2011 also the cenvat credit of service tax paid on amount of commission

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2019 (2) TMI 1002 – AUTHORITY FOR ADVANCE RULING, HARYANA – TMI – Levy of GST – Classification of supply – construction and guaranteed lease – Private Entrepreneurs Godowns built under the PEG-2008 scheme of the FCI and leased out to the Nodal Agency (UPSWC) on ‘Lease and services basis’ for the storage of FCl’s food grain stocks (Wheat) – Mixed Supply – Held that:- Under the scheme for construction of godowns for FCl-storage requirement through private entrepreneurs2008 (known as PEG-2008 scheme), the Haryana State Co-operative Supply and Marketing Federation Ltd. (Hafed) was notified as Nodal Agency for construction of godowns in the State of Haryana – The Haryana State Cooperative Supply and Marketing Federation Ltd. (HAFED) was notified as nodal agency for construction of godowns in the State of Haryana under the said PEG-2008 Scheme of the Central Government/ FCI.
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In case of Lease only basis, godowns have been built by the Private Investor and have been leased out to the No

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ion no. 46/ST-2, dated 30.06.2017 – Since, as per the copy of contract/agreement with Hafed, the applicant is providing both the services, i.e., the support services in relation to agricultural produce as well as Real Estate Services in terms of SAC 997212, and since both these services are capable of being provided independent of each other, these cannot be understood to be naturally bundled and supplied conjointly in the ordinary course of business. Therefore, the applicant has/is providing ‘Mixed Supply’ as per section 2 (74) of the CGST/HGST Act, 2017 and attract tax rate of that particular supply which attracts the highest rate of tax in terms of section 8 (b) of the Act ibid. – AAR No. HAR/HAAR/R/2018-19/13 In Application No.: 13/2018-19 Dated:- 11-9-2018 – SANGEETA KARMAKAR AND VIJAY KUMAR SINGH, MEMBER Present for the Applicant: Dr. Subash C. Batra, GM (Warehousing Operations) . Factual Background As Per Applicant 1. A Scheme known as SCHEME FOR CONSTRUCTION OF GODOWNS FOR FCI

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iry, were issued Letter of Allotment for Construction of godowns for specified capacity at one location (Elenabad) under the said PEG-2008 Scheme of the Govt. of India at agreed rates of rent per quintal per month. 5. M/s. Awla Infra accordingly constructed storage capacity at one location (Elenabad) under the said scheme in terms of the respective Letter of Allotment. Agreements were signed between the Private Investor (M/s. Awla Infra) and the Nodal Agency (HAFED) and between the Nodal Agency (HAFED) and the FCI. This is a tripartite arrangement where one agreement has been executed between the private investor and the nodal agency and the other agreement has been executed between the nodal agency and the FCI. Copy of the agreement between the Private Investor and the HAFED is placed on record at Annexure-3. 6. Under the said PEG-2008 Scheme, there are two types of PEGs – (i) On Lease only basis and (ii) On Lease and Services basis. In case of Lease only basis, godowns have been buil

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er rates applicable from time to time. Service Tax as applicable can be claimed by the lessor along with the monthly rent provided the lessor furnishes an invoice for the same containing valid service tax registration number. 9. In terms of the agreement between the nodal agency and the FCI, Private Investors will be responsible for the payment of service tax as applicable on storage charges of food grains and claim the same from FCI through the Nodal Agency. The relevant clause is understood to be as under:- 9.1 – For godowns hired on lease & services basis: Storage charges for godowns constructed for lease & services by Private Investors and supervised by the Nodal Agency shall be reimbursed to the Nodal Agency at the monthly rates/qtl. as approved by SLC/HLC for lease & services. FCI shall also pay to the Nodal Agency, 15% of the monthly rates/qtl. as approved by SLC/HLC as supervision charges on submission of separate bills. There shall be annual increase of 33% of perc

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licability of GST as per which the present case falls under Sr. No. 1 – Agreements of FCI with nodal agencies (where Private investors construct godowns). According to this letter dated 07.09.2017 of the FCI, in case of both type of scheme with or without services the agreement between FCI and Nodal agencies is in the nature of Storage and Warehousing services and that Storage and Warehousing services for agriculture produce, food grains including Pulses, Rice etc. is fully exempted under GST. Copy of this letter dated 07.09.2017 of the FCI is placed on record as Annexure-4. Question(s) on which advance ruling is required Whether GST is exempt or is applicable on the Private Entrepreneurs Godowns built under the PEG-2008 scheme of the FCI and leased out to the Nodal Agency (UPSWC) on Lease and services basis for the storage of FCl s food grain stocks (Wheat) . Applicant s interpretation of law and/or facts, in respect of the aforesaid question(s) 12. Under the Service Tax regime, Distr

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ST/HGST Act. 2017 13. The Deputy Excise & Taxation Commissioner, Sirsa being the jurisdictional officer had submitted his comments as required under section 98 (1) of the CGST/HGST Act, 2017 as under:- 13.1 That as per provisions of section 7 of Haryana GST Act/CGST Act and Schedule Il Sr. No.5 appended to section 7, the renting/leasing of immovable property is supply of services. Since the applicant being the owner of immovable property, supplies the services for commercial purposes to Hafed, thus the amount received on account of Rent/lease is taxable being supply of taxable services falling under section 7 of HGST Act, 2017. 13.2 It is further pointed out that as per Notification No.46/ST-2 dated 30th June 2017 Haryana Goods and Services Tax Act (Rate), Sr.No.24 and Notification No. 47/ST-2 dated 30the June 2017 Haryana Goods and Services Tax Act (Rate) Sr.No.54, the GST Rate on loading, unloading, packing, shortage or warehousing of agriculture produce is Nil but renting of imm

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f supply as defined under section 7 of HGST/CGST Act, 2017. 13.4 Further it will not be out of place to mention that the agreement between the owner of the godowns and HAFED is having commercial terms and conditions which itself shows that the godowns have been given on rent or lease for commercial purposes and not for supporting cultivation of plant. 13.5 Explanation F. No.354/173/2017-TRU dated 15-11-2017 appended by the present applicant in support of his claim does not squarely cover the case of the present applicant as in the said explanation only the term Market Produce is defined and in the end of the said definition any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fiber, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketab

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n had given additional submissions which were taken on record. 15. It had been submitted that as Nodal Agency, (HAFED)/ FCI have refused /are refusing to pay the GST to the Private Investor on the plea that this arrangement with the Private Investor falls under the classification of Storage or Warehousing of Agricultural Produce and Rice and is therefore, exempt from the payment of GST. For them, both sides it is the Central Govt. – one side it is the GST Dept. and the other side it is the FCI and we as private investor are only intermediary and as intermediary we cannot be put to any harassment or made to suffer for the reason that there is any ambiguity in the rules or the activity involved is open to different interpretation. 16. After detailed discussions the application was admitted being covered by clauses (a) & (b) of section 97 (2) of the CGST/HGST Act 2017. As regard merits, the decision was reserved which is being released today. Discussion and finding of the authority 17

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iry and on being successful at the tender enquiry, were issued Letter of Allotment for Construction of godowns for specified capacity at one location (Elenabad) under the said PEG-2008 Scheme of the Govt. of India at agreed rates of rent per quintal per month. 21. Under the said PEG-2008 Scheme, there are two types of PEGS – (i) On Lease only basis and (ii) On Lease and Services basis. 21.1 In case of Lease only basis, godowns have been built by the Private Investor and have been leased out to the Nodal Agency which manages storage, preservation and warehousing of the stocks of the FCI stored therein. 21.2 In case of Lease and Services basis, godowns have been built by the Private Investor and have been leased out to the Nodal Agency and the storage, preservation and warehousing of the stocks of the FCI stored therein is managed by the Private Investor under the supervision of the Nodal Agency. 21.3 The applicant s case, as per its agreement with the Nodal Agency, falls under the PEG s

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have only stored stock of wheat for Hafed on behalf of FCI and no other commodity other than wheat has been in storage in their PEG. However, as per clause 19 of the contract agreement between Hafed and the applicant it is clearly mentioned that the Lessee, though hiring these spaces for keeping FCI and /or its own food stocks, however, Lessee will be free to use these spaces for keeping stocks belonging to any other party. 24. The relevant notifications for the purpose of understanding the nature of the services provided by the applicant are as per Sr. No. 24 (e) of notification no. 11 /2017-Central Tax (Rate), dated 28.06.2017 and Sr. No. 54 (e) of notification no. 12/ 2017-Central Tax (Rate), dated 28.06.2017 read with the corresponding State Tax notification No. 46/ST-2 & 47/ST-2 both dated 30.06.2017. The SAC 9972 is also relevant to determine the true classification of the services provided by the applicant. 25. The scope of entry 24 (e) and 54 (e) in respective notification

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ng own or leased non-residential property. Such services attract 18% GST as per Sr. no. 16 of notification no. 11/2017-Central Tax (Rate), dated 28.06.2017 and its corresponding State tax notification no. 46/ST-2, dated 30.06.2017. 27. Since, as per the copy of contract/agreement with Hafed, the applicant is providing both the services, i.e., the support services in relation to agricultural produce as well as Real Estate Services in terms of SAC 997212, and since both these services are capable of being provided independent of each other, these cannot be understood to be naturally bundled and supplied conjointly in the ordinary course of business. Therefore, the applicant has/is providing Mixed Supply as per section 2 (74) of the CGST/HGST Act, 2017 and attract tax rate of that particular supply which attracts the highest rate of tax in terms of section 8 (b) of the Act ibid. Advance ruling under section 98 of the CGST/HGST Act 2017 In the backdrop of above discussions and findings the

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2019 (2) TMI 1003 – AUTHORITY FOR ADVANCE RULING, HARYANA – TMI – Classification of supply – applicant is supplying WTE PLANT BOILER'S FLUE GAS CLEANING SYSTEM (to the customer's address at Andhra Pradesh) – whether classified under HSN Code 84051090? – rate of GST – Held that:- The impugned product is classifiable under heading 8421 of the first schedule to the Customs Tariff Act, 1975, being filtering or purifying machinery and apparatus for gases.
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Rate of GST – Held that:- From the working of impugned device, it can be inferred that this device can also be used as pollution control equipment in other power plants as well, which may be based on other fuel, such as fossil fuel, etc. Thus, this impugned item cannot be called as part of “waste to energy plants/devices” in generalized manner, as it would depend upon in its actual use – it emerges that the impugned item supplied by the applicant is pollution control device classifiable under chapter heading 8421 of the first schedu

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tax @5% according to the said entry as under:- Following renewable energy devices & parts for their manufacture. (a) Bio-gas-gas plant (b) Solar power based devices (c) Solar Power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants/devices (f) Solar Lantern/Solar Lamp (g) Ocean waves/tidal waves energy devices/plants 2. That the applicant is supplying WTE PLANT BOILER'S FLUE GAS CLEANING SYSTEM (to the customer's address at Andhra Pradesh) and the same is classified under HSN Code 84051090 attracting GST @5%. The supply mainly includes supply from Boldrocchi Sub Vendor's Factory (within India) to Customer's Address directly as well as some supply may be from Boldrocchi's factory to Customers address. 3. That according to applicant's interpretation, Sr. No. 234 of schedule I of rate of tax, specifically defines that renewable energy devices for manufacturer of renewable energy plants would came under 5% cat

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Energy to M/s. Timarpur Okhla Waste Management Private Limited. 3. The purchase order copy clearly mentions that it is for manufacturing and supply of waste to energy plant boilers fuel gas cleaning system (FGCS) package to JUIL'S Guntur waste to energy project Thus the package is specifically supplied for the conversion of waste to energy. According to the PO the complete system package is specifically for waste to energy project and hence covered under HSN Code 84051090 chargeable at 5% IGST. 5. Questions on which ruling has been sought by the applicant, are as under: [Section 97(2)(a) and (e)]- Clarify the HSN Code and the applicable rate of tax under the Goods and Service Tax Act, 2017 on the of WTE plant boilers flue gas cleaning system (FGCS) as specified in annexure B attached in the application. RECORDS OF PERSONAL HEARING – 2ND PROVISO TO SECTION 98(2) OF CGST/HGST ACT, 2017 6. Opportunity for personal hearing was granted to the applicant on 14.08.18, which was attended b

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ing of sorted municipal solid waste in boiler for combustion and steam generation (iii) Flue Gas Cleaning System – In order to control air pollution, provisions are made in the combustion system of boilers to minimize the level of pollutants present in the flue gas coming out of the boiler. Further treatment is required to bring the levels below the prescribed values as per prescribed norms. The flue gas treatment system consisting of lime and activated carbon injection system, quenching chamber and reaction tower followed by bag filters ensure compliance to the prescribed regulation. Process control for the flue gas treatment facility consists of three loops, in which the first loop continuously controls the flow of re-circulated absorbent to the reactor by continuously monitoring the quantity of flue gas. The second loop is controlled by a temperature measurement of the outlet gas, which ensures that the flue gas is cooled down by controlling the quantity of water sprayed. The third

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rifuges u 7.50% – 84211940 Self cleaning centrifuges u 7.50% – 84211950 Decanter centrifuges horizontal bowl u 7.50% – 84211960 Screw conveyor centrifuges u 7.50% – Other : 84211991 For chemical industries u 7.50% – 84211999 Other u 7.50% Filtering or purifying machinery and apparatus for liquids: 842121 – For filtering or purifying water : 84212110 Ion exchanger plant or apparatus u 7.50% – 84212120 Household type filters u 10% – 84212190 Other u 7.50% – 84212200 – For filtering or purifying beverages other than water u 7.50% – 84212300 – Oil or petrol-filters for internal combustion engines u 7.50% – 84212900 – Other u 7.50% Filtering or purifying machinery and apparatus for gases: 84213100 – Intake air filters for internal combustion engines u 7.50% – 842139 – Other : 84213910 Air separators to be employed in the processing, smelting or refining of minerals, ores or metals; air strippers u 7.50% – 84213920 Air purifiers or cleaners u 7.50% – 84213990 Other u 7.50% Part

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of waste to energy plant/device would depend upon the fact of it being used so. From the working of impugned device, it can be inferred that this device can also be used as pollution control equipment in other power plants as well, which may be based on other fuel, such as fossil fuel, etc. Thus, this impugned item cannot be called as part of waste to energy plants/devices in generalized manner, as it would depend upon in its actual use. 12. Thus, it emerges that the impugned item supplied by the applicant is pollution control device classifiable under chapter heading 8421 of the first schedule to the Customs Tariff Act, 1975 and when the same is supplied for being used in waste to energy plants/devices the same would be covered by Sr. No. 234 of schedule I of Notification No.01/2017-Central Tax (Rate) dt.28.06.2017 & Notification No.35/ST-2 dt.30.06.2017, chargeable to CGST @ 2.5% and SGST @ 2.5%. ADVANCE RULING UNDER SECTION 98 OF THE CGST/HGST ACT, 2017 13. Pollution control de

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Goods and Services Tax – GST – Dated:- 10-9-2018 – It has been observed that the number of taxpayers who have filed FORM GSTR-3B is substantially higher than the number of taxpayers who have furnished FORM GSTR-1. Non-furnishing of FORM GSTR-1 is liable to late fee and penalty as per the provisions of the GST law. In order to encourage taxpayers to furnish FORM GSTR-1, a one-time scheme to waive off late fee payable for delayed furnishing of FORM GSTR-1 for the period from July, 2017 to September, 2018 till 31.10.2018 has been launched. In this regard, the due date for furnishing FORM GSTR-1 for the period from July, 2017 to September, 2018 has been extended till 31st October, 2018 for all registered persons having aggregate turnover above

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mber, 2018 as notified vide notification No. 38/2018-Central Tax dated 24th August, 2018. Further, for those taxpayers who will now be migrating to GST as per the procedure specified in notification No. 31/2018-Central Tax, dated 06.08.2018, the last date for furnishing the details of outward supplies of goods or services or both in FORM GSTR-1 and for filing the return in FORM GSTR-3B for the months of July, 2017 to November, 2018 has been extended till 31.12.2018. Notification Nos. 45, 46 and 47/2018 – Central Tax dated 10th September, 2018 have thus been issued for extension of dates for filing FORM GSTR-3B. It is hereby clarified that as per the provisions of section 16 (4) of the Central Goods and Services Tax Act, 2017, the registered

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 10-9-2018 – Annual Return Section 44 of the Central Goods and Services Tax Act, 2017 ( Act for short) provides the registered person under GST is liable to file annual return every year on or before 31st December following the end of the financial year. The Input Service Distributor, casual taxable person, a non resident taxable person and the persons who are liable to deduct tax at source and collect tax at source are not required to file the Annual Return. The e-commerce operators are to file annual statement. The Annual return shall be filed electronically. Audit of accounts Section 35(5) of the Act requires that every registered person whose turnover during a financial year exceeds ₹ 2 crores shall get his accounts audited by a chartered accountant or a cost accountant. The registered person has to furnish the audited accounts along with the Annual return. A reconciliation Statement shall also be attached alo

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rson whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner. Form GSTR – 9 and form GSTR – 9A have been introduced by the Government vide Notification No. 39/2018-Central Tax, dated 04.09.2018. Form GSTR – 9B and Form GSTR – 9C have not yet been introduced. Without Form GSTR -9C in which audited annual accounts and a reconciliation statement are to be certified, the annual return could not be filed by the registered person. It is hoped that the Central Government would introduced by means of an amendment to the Rules in future. Form GSTR – 9 The annual return GSTR – 9 has six parts as detailed below- Part I – Basic details; Part II – Details of outward a

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made to un-registered persons (B2C); (b) Supplies made to registered persons (B2B); (c) Zero rated supplies (Export) on payment of tax (except supplies to SEZ); (d) Supplies to SEZ on payment of tax; (e) Deemed Exports; (f) Advances on which tax has been paid but invoice has not been issued (not covered under (a) to (e) above); (g) Inward supplies on which tax is to be paid on reverse charge basis; (h) Sub total(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); (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 during the financial year- (a) Zero rated supply (Export) without payment of tax; (b) Supply to SEZs without payment o

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harge (other than b above) on which tax is paid & ITC availed – Inputs/Capital goods/Input services (d) Inward supplies received from registered persons liable to reverse charge (other than b above) on which tax is paid and ITC availed – Inputs/Capital goods/Input services (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-1 (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 Sec

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tax Central Tax State/UT Tax Cess Interest Late fee Penalty Other For all the above the details as furnished below should be given- Tax payable Tax paid though- Cash ITC (IGST/CGST/SGST/UTGST/Cess 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 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 15. Other Information – Particulars of demand and refunds (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) Total demands pending out of E above 16. Information on sup

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Goods and Services Tax – 43/2018 – Dated:- 10-9-2018 – Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 43/2018 – Central Tax New Delhi, the 10th September, 2018 G.S.R. 854 (E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of – (i) Notification No. 57/2017 – Central Tax dated 15th November, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1413 (E), dated the 15th November, 2017; (ii) Notification No. 17/2018 – Central Tax dated 28th March, 2018 published in

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he details of outward supply of goods or services or both. 2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:- Table Sl. No. Quarter for which details in FORM GSTR-1 are furnished Time period for furnishing details in FORM GSTR-1 (1) (2) (3) 1 July – September, 2017 31st October, 2018 2 October – December, 2017 31st October, 2018 3 January – March, 2018 31st October, 2018 4 April – June, 2018 31st October, 2018 5 July – September, 2018 31st October, 2018 6 October

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18] by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax dated 6th August, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 742 (E), dated the 6th August, 2018, shall be furnished electronically through the common portal, on or before the 3[31st day of March, 2019]; 1[Provided further that the details of outward supply of goods or services or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 for the quarter from July, 2018 to September, 2018 for registered persons whose principal place of business is in Srikakulam district in the State of Andhra Pradesh shall be furnished elec

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Goods and Services Tax – 44/2018 – Dated:- 10-9-2018 – Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 44/2018 – Central Tax New Delhi, the 10th September, 2018 G.S.R. 855 (E). – In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of – (i) Notification No. 18/2017 – Central Tax dated 8th August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 994 (E), dated the 8th August, 2017; (ii) Notification No. 58

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l, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central 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 FORM GSTR-1 for the months from 2[July, 2017 to February, 2019] for the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/

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l Goods and Services Tax Rules, 2017 for the month of October, 2018 for registered persons whose principal place of business is in Srikakulam district in the State of Andhra Pradesh shall be furnished electronically through the common portal, on or before the 30th November, 2018: Provided also that the details of outward supply of goods or services or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 for the month of October, 2018 for registered persons whose principal place of business is in in Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram in the State of Tamil Nadu shall be furnished electronically through the common portal,

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Goods and Services Tax – 45/2018 – Dated:- 10-9-2018 – Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 45/2018 – Central Tax New Delhi, the 10th September, 2018 G.S.R. 856 (E),- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following amendments- (i) in notification number 21/2017 – Central Tax dated the 08th August, 2017 published in the Gazette of India, Extraordinary, Part II, Se

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ber G.S.R.742(E), dated the 06th August, 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018. . [F.No.349/58/2017-GST (Pt.)] (Gunjan Kumar Verma) Under Secretary to the Government of India Foot Note: 1. The principal notification number 21/2017 – Central Tax dated the 08th August, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.997(E), dated the 08th August, 2017. 2. The principal notification number 56/2017 – Central Tax dated the 15th November, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.1412(E), dated the 15th November, 2017. – Notification – Circu

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Goods and Services Tax – 46/2018 – Dated:- 10-9-2018 – Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 46/2018 – Central Tax New Delhi, the 10th September, 2018 G.S.R. 857 (E),- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments- (i) in notification number 35/2017 – Central Tax dated the 15th September, 2017 published in the Gazette of India, Extraordinary,

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ide number G.S.R.742(E), dated the 06th August, 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018. . [F.No.349/58/2017-GST (Pt.)] (Gunjan Kumar Verma) Under Secretary to the Government of India Foot Note: 1. The principal notification number 35/2017 was published in the Gazette of India vide number G.S.R. 1164(E), dated the 15th September, 2017 and was subsequently amended by notification number 02/2018 was published in the Gazette of India vide number G.S.R. 47(E), dated the 20th January, 2018. 2. The principal notification number 16/2018 was published in the Gazette of India vide number vide number G.S.R. 268(E), dated the 23rd March, 2018 and was subsequently amended by notifica

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Goods and Services Tax – 47/2018 – Dated:- 10-9-2018 – Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 47/2018 – Central Tax New Delhi, the 10th September, 2018 G.S.R. 858 (E),- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in notification number 34/2018 – Central Tax dated the 10th August, 2018 published in the Gazette of India, Extraordinary, Part II,

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Goods and Services Tax – 48/2018 – Dated:- 10-9-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 48 /2018 – Central Tax New Delhi, the 10th September, 2018 G.S.R. 859 (E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Central Goods and Services Tax (Ninth Amendment) Rules, 2018. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Central Goods and Services Tax Rules, 2017, (i) in rul

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accordance with sub-rule (1A), may submit the statement in FORM GST TRAN-2 by 30th April, 2019. ; (ii) in rule 142, in sub-rule (5), after the words and figures of section 76 , the words and figures or section 125 shall be inserted. [F. No. 349/58/2017-GST (Pt.)] (Gunjan Kumar Verma) Under Secretary to the Government of India Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 39/2018-Central Tax, dated the 4th September, 2018, published vide number G.S.R 831 (E), dated the 4th September, 2018. – Notificati

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2018 (9) TMI 613 – ALLAHABAD HIGH COURT – TMI – Extension of time period for filing of GST Tran- 1 – case of petitioner is that despite making several efforts on the last date for filing of the application, the electronic system of the respondent no.2 did not respond – input tax credit – Held that:- The respondents are directed to reopen the portal within two weeks from today. In the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner – petition allowed. – Writ Tax No. – 1218 of 2018 Dated:- 10-9-2018 – Bharati Sapru And Surya Prakash Kesarwani JJ. For the Petitioner : Shubham Agrawal For the Respondent : A.S.G.I.,Dh

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that despite making several efforts on the last date for filing of the application, the electronic system of the respondent no.2 did not respond, as a result of which the petitioner is likely to suffer loss of the credit that it is entitled to by passage of time. The respondents have been served with a notice of this writ petition two days ago and they have instructions to state that some new committee is likely to be formed, which will take care of the individual cases probably within next two weeks but are unable to give any exact date. Learned counsel for the respondents prays for and is allowed one month's time to file a counter affidavit. List this matter on 11.10.2018. In the meantime, the respondents are directed to reopen the p

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GST – States – (GHN-85)/GSTR-2018(29) – Dated:- 10-9-2018 – GOVERNMENT OF GUJARAT FINANCE DEPARTMENT Sachivalay, Gandhinagar. Dated the 10thSeptember, 2018 Corrigendum No.(GHN-85)/GSTR-2018(29)-TH-In the notification of the Government of Gujarat, Finance Department No.(GHN-80)/GSTR-2018(27)TH dated the 4th September, 2018, Notification No.39/2018-StateTax,in clause 10, in Form GSTR-9, in instruction No.3, against the column 5D, 5E and 5F, at the end, the following sentence is inserted, namely:-

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GST – States – 47/2018-State Tax – Dated:- 10-9-2018 – NOTIFICATION By the Commissioner of State Tax, Gujarat State, Ahmedabad Dated the 10th September, 2018. Notification No. 47/2018-State Tax No. GSL/S.168/B.18 In exercise of the powers conferred by section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017) read with sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner of S

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GST – States – 45/2018-State Tax – Dated:- 10-9-2018 – NOTIFICATION By the Commissioner ur Stntc Tax, Gujarat State, Ahmedabad Dated the 10th September, 2018. Notification No. 45/2018-State Tax No. GSL/S.168/B.16 In exercise of the powers conferred by section 168 of the Gujarat Goods and Services Act, 2017 (Guj.25 of 2017) rend with sub-rule (5) of rule 61 of the Gujarat Goods and Services Tux Rules, 2017 (hereafter in this notification the referred to us the said rules), the Commissioner of State Tax, on the recommendations of the Council, hereby makes the following amendments- (i) in notification number 21/2017-State Tax, published by the Commissioner of State Tax Notification No. GSL/GSTR-61/B.2 dated the 08th August, 2017; and (ii) in

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GST – States – 48/2018-State Tax – Dated:- 10-9-2018 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Dated the 10th September, 2018. Notification No. 48/2018-State Tax No.(GHN-86)/GSTR-2018(30)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 (Ninth Amendment) Rules, 2018. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Gujarat Goods and Services Tax Rules, 2017, (i) in rule 117, (a) after sub-rule (1), the f

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GST – States – 43/2018-State Tax – Dated:- 10-9-2018 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Dated the 10th September, 2018. Notification No. 43/2018-State Tax No. (GHN-83)/GST-2018/S.148(9)TH- In exercise of the powers conferred by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of – (i) Notification No. 57/2017 – State Tax published vide Government Notification, Finance Department No.(GHN-128)GST-2017/S.148(2)-TH dated the 15th November, 2017; (ii) Notification No. 17/2018 – State Tax published vide Government Notification, Finance Department No. (GHN-41)/GST-2018/S.148(6)TH dated the 28th March,2018; and (ii

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s and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:- Table Sl. No. Quarter for which details in FORM GSTR-1 are furnished Time period for furnishing details in FORM GSTR-1 (1) (2) (3) 1 July – September, 2017 31st October, 2018 2 October – December, 2017 31st October, 2018 3 January – March, 2018 31st October, 2018 4 April – June, 2018 31st October, 2018 5 July – September, 2018 31st October, 2018 6 October – December, 2018 31st January, 2019 7 January – March, 2019 30th April, 2019 Provided that the details of outward supply of goods or services or both in FORM GSTR-1 for the quarter fr

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GST – States – 49/2018/GST – Dated:- 10-9-2018 – Government of Jammu and Kashmir Department of Commercial Taxes Excise and Taxation Complex, Solina, Rambagh, Srinagar Notification No: 49/2018/GST In exercise of the powers conferred by section 168 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) read with sub-rule (5) of rule 61 of the Jammu and Kashmir Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), I, the Commissioner, on the recommendations of the Council, hereby make the following further amendments- (i) in notification number 14/2017-GST; Dated. 18/09/2017 issued vide endorsement No. PS/CCT/1036-46 dated 18-09-2017; and (ii) in notification number Notificat

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GST – States – 48/2018-GST – Dated:- 10-9-2018 – Government of Jammu and Kashmir Department of Commercial Taxes Excise and Taxation Complex, Solina, Rambagh, Srinagar Notification No: 48/2018-GST In exercise of the powers conferred by section 168 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) read with sub-rule (5) of rule 61 of the Jammu and Kashmir Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), l, Commissioner, on the recommendations of the Council, hereby make the following amendments- (i) in notification number 04/2017-GST dated. 08/08/2017 issued vide endorsement No. 831-840/PS/CCT dated 08-08-2017; and (ii) in notification number Notification No. 32 of

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2018 (9) TMI 988 – CESTAT MUMBAI – TMI – Condonation of delay in filing appeal – case of Revenue is that the reasons cited by the appellant in condoning such delay cannot be considered as sufficient cause that had prevented him from presenting the appeal within the period of 2 months against the order of the first adjudicating authority.
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Held that:- It is a settled principal of law that appellant had to show sufficient cause that prevented him to prefer appeal within the stipulated period but “sufficient cause” is a question of fact and the same is dependent on various factors/ situations, sickness being one of such cause – Section 86 (7) dictates the Tribunal to follow the same procedure as it exercises and follows in hearing the appeals and making orders under Central Excise Act 1994 and the Central Excise Act vide Section 35C empowers this Tribunal to confirm, modify or annul the decision of the order appeal against, which indicates that the merit of the decision is to be ass

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Nadkarni, Advocate For the Respondent : Shri O.M. Shivadikar, AC (AR) ORDER Heard on the appeal and perused the Order-in-Appeal. It is found that Commissioner (Appeals), CGST & Central Excise, Nagpur has dismissed the appeal preferred before him by the present appellant on the ground that there was delay of 28 days in preferring appeal before him and the reasons cited by the appellant in condoning such delay cannot be considered as sufficient cause that had prevented him from presenting the appeal within the period of 2 months against the order of the first adjudicating authority. He has not gone into the merit of the case. 2. During hearing of the appeal, the ld. Counsel for the appellant submitted that the proprietor of the firm had submitted the order copy and other necessary documents to his Chartered Accountant Shri Amit Agarwal who earlier represented the appellant before various forums in the instant matter and the Chartered Accountant promised to get the appeal drafted and

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er in revision no. 7/2009/ST/Review dated 09.11.2009, which order number is also found reflected in the order of the Commissioner (Appeals) and the same indicates that the letter of authority was filed by Chartered Accountant Shri Amit Agarwal and Shri Atul D. Sarda with inward stamp of CESTAT, Mumbai. In the final Order-in-Appeal nos. SN/152 & 153/NGP dated 19.12.2008 passed by the Commissioner (Appeals), Nagpur, in which present appellant was respondent no. 1, name of Shri Amit Agarwal as the counsel for the respondent is also reflected. However, in this impugned Order-in-Appeal names of advocates Shri G.L. Deshpande and Shri Sanjay Agarwal are found mentioned to have represented the appellant during personal hearing. From the above factual aspect it cannot be denied that there was change of authorised representative made by the appellant for the purpose of filing of appeal before the Commissioner (Appeals) and the reason attributed by the appellant for such change of representat

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niently forgetting about the same. 7. In a judicial proceeding, it has to be borne in mind that due to narrow technicalities, substantial justice cannot be denied. Service of experts is hired and that itself would justify a person s sincerity in pursing his right of appeal to get the desired remedy and the same can never be equated with sub-letting the task and forgetting the same. In the instant case the appellant submitted that he was sick and his sickness was not doubted by the Commissioner (Appeals). Under the circumstances, a man of ordinary prudential would have come to the finding the appellant was prevented by sufficient cause to file the appeal at the appropriate time due to sickness. 8. In the case law reported in 1987 (28) ELT 15, it has also been held by the Hon'ble Supreme Court that when substantial justice and technical consideration are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested rig

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cedure as it exercises and follows in hearing the appeals and making orders under Central Excise Act 1994 and the Central Excise Act vide Section 35C empowers this Tribunal to confirm, modify or annul the decision of the order appeal against, which indicates that the merit of the decision is to be assessed by the Appellate Tribunal. In the instant case, as found from the order of the Commissioner (Appeals), no merit concerning tax liability of the appellant has been discussed and the appeal filed by him was rejected as not maintainable as hit by the period of limitation. 11. Section 35B (b) empowers the Appellate Tribunal to entertain appeal against an order passed by the Commissioner (Appeals) under Section 35A and in view of Sub-Section 4 to Section 35A, such order of the Commissioner(Appeals), at the time of disposal of appeal before him, shall state the points for determination, the decision thereon and the reasons for such decisions. Hon ble Supreme Court in Saheli Leasing & I

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2018 (9) TMI 1135 – MADRAS HIGH COURT – TMI – CENVAT Credit – input services – Construction services – Held that:- The conclusion of the Tribunal is well founded, as construction service is an eligible service for credit for providing output service of renting of immovable property and without construction of the building, the renting of immovable property cannot be provided – Appeal dismissed – decided against Revenue. – Civil Miscellaneous Appeal No.2021 of 2018 & CMP.No.15699 of 2018 Dated:- 10-9-2018 – Mr. T. S. Sivagnanam And Mrs. V. Bhavani Subbaroyan JJ. For the Appellant : Mr.V.Sundareswaran JUDGMENT T.S. SIVAGNANAM, J. We have heard the learned Senior Standing Counsel for the appellant. 2. The appeal by the Revenue, filed under Section 35G of the Central Excise Act, 1944 read with Section 83 of Chapter V of the Finance Act, 1994, is directed against the final order passed by the Customs, Excise and Service Tax Appellate Tribunal dated 04.1.2018. 3. The appeal is admitted on

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nput with respect to service tax amount of ₹ 5,08,20,984/- towards 'commercial or industrial construction service' during 2008-09 for the payment of service tax towards 'renting of immovable property services'. 5. The case of the Department was that the assessee leased out a part of the factory premises to one M/s.Hanil Lear India Private Limited (for brevity the HLIPL) vide land and licence agreement dated 18.8.2008 for a period of 11 months. However, in March 2009, the CENVAT credit was taken. Hence, the Department was of the view that the assessee had not used the input service relating to that portion in or in relation to the manufacture of their finished products. 6. Summons were issued to the assessee, pursuant which, a statement was recorded. Subsequently, the assessee paid a sum of ₹ 1,20,18,840/- including cess from their CENVAT credit account on 23.9.2009 under protest and intimated the same vide their letter dated 24.9.2009. In response to the let

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ed the demand made in the said show cause notice vide order dated 14.9.2010. Challenging the order of the Adjudicating Authority, the assessee preferred an appeal before the Tribunal. The Tribunal allowed the appeal filed by the assessee vide order dated 04.1.2018, which is impugned in this appeal. 8. We have heard Mr.V.Sundareswaran, learned Senior Standing Counsel for the appellant. 9. The Tribunal took note of the allegations in the said show cause notice ie. the assessee was not eligible for input service credit availed under the head 'commercial or industrial construction activities' during the period 2008-09. The Tribunal, after referring to the definition 'input service' as it stood at the material time under Rule 2(3) of the said Rules, pointed out that the first limb of the definition made it clear that in the case of service provider, the service tax paid would be eligible input service, if the service is used for providing output service. The assessee contend

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GST – States – 01-T/2018 – Dated:- 10-9-2018 – Office of the Commissioner of Commercial Taxes (Karnataka) Vanijya Therige Karyalaya, Gandhinagar, Bengaluru, NOTIFICATION (1-T/2018) No. KGST.CR.01/17-18, Dated: 10.09.2018 In exercise of the powers conferred by section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) read with sub-rule (5) of rule 61 of the Karnataka Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), on the recommendations of the Council, in Notification (1-K/ 2018) No. KGST.CR.01/17-18 dated the 10th August, 2018 published in the Karnataka Gazette, Extraordinary, Part-IVA, No. 1266, dated the 13th August, 2018, the following further amendments a

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GST – States – (01-S/2018) No. KGST.CR.01/2017-18 – Dated:- 10-9-2018 – Office of the Commissioner of Commercial Taxes (Karnataka) Vanijya Therige Karyalaya, Gandhinagar, Bengaluru, NOTIFICATION (1-S/ 2018) No. KGST.CR.01/17-18, Dated: 10.09.2018 In exercise of the powers conferred by section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) read with sub-rule (5) of rule 61 of the Karnataka Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), on the recommendations of the Council, the following further amendments are hereby made – (i) in Notification (1-K/2017)No. KGST.CR.01/17-18 dated the 15th September, 2017 published in the Karnataka Gazette, Extraordinary, P

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Seeks to extend the due date for filing of FORM GSTR – 3B for newly migrated. Amendments in the Notification (1-C/2017)No. KGST.CR.01/17-18 dated the 08th August, 2017 and Notification (1-W/2017)No. KGST.CR.01/17-18 dated the 15thNovember, 2017. – GST – States – (01-R/2018) No. KGST.CR.01/2017-18 – Dated:- 10-9-2018 – Office of the Commissioner of Commercial Taxes (Karnataka) Vanijya Therige Karyalaya, Gandhinagar, Bengaluru, NOTIFICATION (1-R/ 2018) No. KGST.CR.01/17-18, Dated: 10.09.2018 In exercise of the powers conferred by section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) read with sub-rule (5) of rule 61 of the Karnataka Goods and Services Tax Rules, 2017 (hereafter in this notification referred

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supercession the Notification (1-A/2017) No. KGST.CR.01/17-18 dated the 8th August, 2017, Notification (1-X/2017) No. KGST.CR.01/ 17-18 dated 15th November, 2017, Notification (1-D/2018) No. KGST.CR.01/17-18 dated 11thApri1, 2018, Notification (1-J/2018) No. KGST.CR.01/17-18 dated 10th August, 2018 – GST – States – (01-Q/2018) No. KGST.CR.01/2017-18 – Dated:- 10-9-2018 – Office of the Commissioner of Commercial Taxes (Karnataka) Vanijya Therige Karyalaya, Gandhinagar, Bengaluru, NOTIFICATION (1-Q/2018) No. KGST.CR.01/17-18, Dated: 10.09.2018 In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter i

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ed the 13th August, 2018, except as respects things done or omitted to be done before such supercession, on the recommendations Of the Council, the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Karnataka 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 is hereby extended till the 31st day of October, 2018 and for the months from October, 2018 to March, 2019 is hereby extended ill the eleventh day of the succeeding month: Provided that the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the

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