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GST – States – 17/2018 – Dated:- 10-9-2018 – FINANCE SECRETARIAT NOTIFICATION (17/2018) No. FD 47 CSL 2017, Bengaluru, dated: 10-09-2018 In exercise of the powers conferred by Section 148 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this Notification referred to as the said Act), and in supercession of – (i) Notification (19/2017) No. FD 47 CSL 2017dated the 15th November, 2017 published in the Karnataka Gazette, Extraordinary, Part-IV-A, No. 1043, dated the 15th November, 2017; (ii) Notification (09/2018) No. FD 47 CSL 2017dated the 1 IthApri1, 2018 published in the Karnataka Gazette, Extraordinary, Part-IV-A, No.568, dated the 11th April, 2018; and (iii) Notification (14/2018) No. FD 47 CSL 2

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ules, 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, 2018 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 from July, 2018

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GST – States – 29215-FIN-CT1-TAX-0043/2017/FIN-S.R.O. No. 379/2018 – Dated:- 10-9-2018 – FINANCE DEPARTMENT NOTIFICATION The 10th September, 2018 S.R.O. No.379/2018- In exercise of the powers conferred by Section 148 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notifications of the Government of Odisha in the Finance Department No.33217-FIN-CT1-TAX-0043/2017/FIN., dated the 15th November, 2017 published in the Extraordinary issue No.1920 of the Odisha Gazette, dated the 15th November, 2017 bearing S.R.O. No. 557/2017 and No. 26518-FIN-CT1-TAX-0043/2017/FIN., dated the 10th August, 2018 published in the Extraordinary issue No. 1

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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 to be filed for the quarters from July, 2017

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GST – States – 29219-FIN-CT1-TAX-0034/2017/FIN-S.R.O. No. 380/2018 – Dated:- 10-9-2018 – FINANCE DEPARTMENT NOTIFICATION The 10th September, 2018 S.R.O. No.380/2018- In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Odisha Goods and Services Tax (Ninth Amendment) Rules, 2018. (2) They shall come into force on the date of their publication in the Odisha Gazette. 2. In the Odisha Goods and Services Tax Rules, 2017 (hereinafter referred to as the

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GST – States – G.O. Ms. No. 118 – Dated:- 10-9-2018 – COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. Ms. No. 118 Dated: 10.09.2018 Aavani-25 Thiruvalluvar Aandu, 2049 NOTIFICATION In exercise of the powers conferred by section 164 of Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Tamil Nadu 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

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GST – States – G.O. Ms. No. 117 – Dated:- 10-9-2018 – COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. Ms. No. 117 Dated: 10.09.2018 Aavani-25 Thiruvalluvar Aandu, 2049 NOTIFICATION In exercise of the powers conferred by section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of- (i) Commercial Taxes and Registration Department Notification No. II(2)/CTR/935(b-I)/2017, published at page 1 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 15th November, 2017; (ii) Commercial Taxes and Registration Department Notification No. II(2)/CTR/316(a)/2018, published in Part II-Section 2 of the Tamil

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may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Tamil Nadu 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 – December, 2018 31st January, 2019 7 January – March, 2019 30th April, 201

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GST – States – F.12(46)FD/Tax/2017-Pt-IV-111 – Dated:- 10-9-2018 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: September 10, 2018 In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:- 1. Short title and commencement.-(1) These rules may be called the Rajasthan Goods and Services Tax (Ninth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. Amendment of rule 117.-In the Rajasthan Goods and Services

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registered persons filing the declaration in FORM GST TRAN-1 in accordance with sub-rule (1A), may submit the statement in FORM GST TRAN-2 by 30th April, 2019. ; 3. Amendment of rule 142.- In the said rules, 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. 4. Amendment of FORM GSTR-9.-In table of para 3 of the instructions of FORM GSTR-9 appended to the said rules, in column 2 of the table against item relating to Table No. SD, 5E and 5F, the following shall be added at the end, with effect from 04.09.2018, namely:- The value of no supply shall also be declared here. [F.12(46)FD/Tax/2017-Pt-IV-111] By Order of the Governor (Anandhi) Joint Secretary to the Gove

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GST – States – F.12(46)FD/Tax/2017-Pt-IV-110 – Dated:- 10-9-2018 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: September 10, 2018 In exercise of the powers conferred by section 148 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of- (i) Notification No. F.12(46)FD/Tax/2017-Pt-II-140 dated 15th November, 2017; and (ii) Notification No. F.12(46)FD/Tax/2017-Pt-II-87, dated 10th August, 2018 except as respects things done or omitted to be done before such supersession, the State Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up t

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tober, 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 to be filed for the quarters from July, 2017 to September, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. F.12(56)FD/Tax/2017-pt-III-84 dated 6th August, 2018, shall be furnished electronically through the common portal, on or before the 31st day of December, 2018; 3. The time limit for furnishing the details or r

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GST – States – F.17(131)ACCT/GST/2017/3841 – Dated:- 10-9-2018 – GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION Jaipur, dated: September 10, 2018 In exercise of the powers by section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) read with sub-rule (5) of rule 61 of the Rajasthan Goods and Services Tax Rules, 2017, hereafter in this notification referred to as the said rules, I, Alok Gupta, Commissioner of State Tax, Rajasthan, on the recommendations

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GST – States – F.17(131)ACCT/GST/2017/3842 – Dated:- 10-9-2018 – GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION Jaipur, dated: September 10, 2018 In exercise of the powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) read with sub-rule (5) of rule 61 of the Rajasthan Goods and Services Tax Rules, 2017, hereafter in this notification referred to as the said rules, I, Alok Gupta, Commissioner Of State Tax, Rajasthan, on the recom

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GST – States – F.17(131)ACCT/GST/2017/3840 – Dated:- 10-9-2018 – GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION Jaipur, dated: September 10, 2018 In exercise of the powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) read with sub-rule (5) of rule 61 of the Rajasthan Goods and Services Tax Rules, 2017, hereafter in this notification referred to as the said rules, l, Alok Gupta, Commissioner of State Tax, Rajasthan, on the recom

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GST – States – 17/2018 – Dated:- 10-9-2018 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 17/2018 CCT s Ref No. A(1)/129/2017, Dt. 10-09-2018 In pursuance of Section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) and clause (b) of sub-rule (1) of Rule 40 of the Telangana Goods and Services Tax Rules, 2017 the Commissioner of State Tax, Telangana, hereby extends the time limit for making the declaration in FORM GST ITC-01 of the said rules, by reg

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Tara Exports Versus The Union of India, Goods and Service Tax Council, The Principal Commissioner of CGST and Central Excise, The Principal Secretary/Commissioner of Commercial Taxes, The Assistant Commissioner (ST) , The Central GST Officer And The Assistant Commissioner, CGST and Central Excise – 2018 (9) TMI 1474 – MADRAS HIGH COURT – 2019 (20) G. S. T. L. 321 (Mad.) – Unable to file TRAN 1 electronically – transitional credit – transition to GST Regime – petition could not file returns despite genuine efforts – Held that:- GST is a new progressive levy. One of the progressive ideal of GST is to avoid cascading taxes. GST Laws contemplate seamless flow of tax credits on all eligible inputs. The input tax credits in TRAN 1 are the credits legitimately accrued in the GST transition. The due date contemplated under the laws to claim the transitional credit is procedural in nature – the petitioner has made genuine efforts for filing returns not only through online but also manually, thi

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ved by the petitioner. 2. Heard the learned counsel appearing for the respective parties and perused the materials placed on record. 3. The petitioner-Company, which is an importer, a processor of cashew nuts, a trader, exporter of cashew kernels and a dealer under the fifth respondent, had attempted to file GST TRAN-1 form in GSTN portal to avail transitional credit upon the implementation of GST. But, according to the petitioner, due to technical glitches in the portal, they could not complete the filing process within the statutory due date ie. before 27.12.2017. Therefore, according to the petitioner, they had tried the grievance redressal portal, but, all the efforts made by the petitioner have ended in vain. In the meantime, the petitioner has filed the TRAN 1 form, manually, on 31.01.2018, before the Assistant Commissioner, CGST & Central Excise, Tirunelveli. However, the same was returned with a direction to contact the Help Desk, with a remark that the returns can only be

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he following decisions of several High Courts: i) judgment of the Allahabad High Court, in the decision reported in 2018 (10) G.S.T.L. 423 (AIL), in the case of Continental India Private Ltd., v. Union of India; ii) judgment of the Bombay High Court, in WP(L)No.2230 of 2018, in the case of Abicor and Binzel Technoweld Private Ltd., v. The Union of India and Anr, dated 06.02.2018; iii) Order of the Chhattisgarh High Court, in WP(T)No.68 of 2018, in the case of M/s.Dhamtari Krishi Kendra v. Union of India and others, dated 14.05.2018; iv) Order of the Delhi High Court, in WP(C)No.1300 of 2018, etc., batch, dated 09.04.2018; v) Order of the Kerala High Court in WP(C)No.17348 of 2018, dated 14.06.2018, in the case of E.V.Radha Krishna Kurup v. Union of India and others; and vi) Order of this Court in WP.No.18794 of 2018, dated 24.07.2018, in the case of M/s.Calibre Industries v. The Principal Commissioner, GST and Central Excise, Chennai and others. 6. On a perusal of the judgments / order

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e of the progressive ideal of GST is to avoid cascading taxes. GST Laws contemplate seamless flow of tax credits on all eligible inputs. The input tax credits in TRAN 1 are the credits legitimately accrued in the GST transition. The due date contemplated under the laws to claim the transitional credit is procedural in nature. In view of the GST regime and the IT platform being new, it may not be justifiable to expect the users to back up digital evidences. Even under the old taxation laws, it is a settled legal position that substantive input credits cannot be denied or altered on account of procedural grounds. 9. In view of the foregoing discussions and also considering the special circumstances of the case that the petitioner has made genuine efforts for filing returns not only through online but also manually, this Court is of the view that the petitioner may be granted the relief as prayed for. 10. Accordingly, this writ petition is disposed of, with a direction to the respondents

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GST – States – CT/LEG/GST-NT/12/17/790 – Dated:- 10-9-2018 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 10th September, 2018 NOTIFICATION-19/2018 In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommen

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GST – States – CT/LEG/GST-NT/12/17/789 – Dated:- 10-9-2018 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 10th September, 2018 NOTIFICATION-18/2018 In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommen

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GST – States – CT/LEG/GST-NT/12/17/788 – Dated:- 10-9-2018 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 10th September, 2018 NOTIFICATION-17/2018 In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommen

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GST – States – CT/LEG/GST-NT/12/17/787 – Dated:- 10-9-2018 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 10th September, 2018 NOTIFICATION-16/2018 In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of- (i) Notification No. 02/2017 dated 8th August, 2017; (ii) Notification No. 23/2017 dated 15th November, 2017; and (iii) Notification No. 04/2018 dated 28th March, 2018; except as respects things done or omitted to be done before such supercession, the Commissioner, on the recommendat

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GST – States – ERTS (T) 65/2017/Pt. I/234 – Dated:- 10-9-2018 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT NOTIFICATION The 10th September, 2018. No.ERTS(T) 65/2017/Pt. I/234. – In exercise of the powers conferred by section 148 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of ( (i) Notification No.ERTS(T) 65/2017/Pt/56 – State Tax dated 15th November, 2017 published in the Gazette of Meghalaya, Extraordinary, Part II-A, vide No. 227, dated the 22nd November, 2017; (ii) Notification No.ERTS(T) 79/2017/559 – State Tax dated 28th March, 2018; and (iii) Notification No.ERTS(T) 65/2017/Pt/303- State Tax dat

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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 SI. 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 from July, 2018 to September, 20

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GST – States – ERTS (T) 65/2017/Pt. I/238 – Dated:- 10-9-2018 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT NOTIFICATION The 10th September, 2018 No. ERTS (T) 65/2017/Pt. I/238. – In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely: 1. (1) These rules may be called the Meghalaya Goods and Services Tax (Ninth Amendment) Rules, 2018. (2) They shall come into force on the date of their notification by the Taxation Department. 2. In the Meghalaya Goods and Services Tax Rules, 2017, (i) in rule 117, (a) after su

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GST – States – 48/2018-State Tax – Dated:- 10-9-2018 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Atal Nagar, Raipur Notification No. 48/2018-State Tax Atal Nagar, Raipur 10th September, 2018 No. F-10-48/2018/CT/V (85) – In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules. 2017, namely:- (1) These rules may be called the Chhattisgarh Goods and Services Tax (Ninth Amendment) Rules, 2018. (2) They shall come into force on the date of issue of this notification. 2. In the Chhattisgarh Goods and Services Tax Rules, 2017, (i) I

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GST – States – 45/2018-State Tax – Dated:- 10-9-2018 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Atal Nagar, Raipur Notification No. 45/2018-State Tax Atal Nagar, Raipur 10th September, 2018 No. F-10-48/2018/CT/V(82) – In exercise of the powers conferred by section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) read with sub-rule (5) of rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), on the recommendations of the Council, the following amendments are hereby made – (i) in notification number (03) Dated the 08th August, 2017; and (ii) in notification No. (16) dated 15th November, 2017, namely:- 2. In th

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GST – States – 47/2018-State Tax – Dated:- 10-9-2018 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Atal Nagar, Raipur Notification No. 47/2018-State Tax Atal Nagar, Raipur, 10th September, 2018 No. F-10-48/2018/CT/V (84) – In exercise of the powers conferred by section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) read with sub-rule (5) of rule 61 of the Chhattisgarh 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, in notification number 34/2018-State Tax, No. F-10-42/2018/CT/V (69), dated the 10th August, 2018 of the Government of Chhattisgar

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Seeks to extend the due date for filing of FORM GSTR – 3B for newly migrated taxpayers – GST – States – 46/2018-State Tax – Dated:- 10-9-2018 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Atal Nagar, Raipur Notification No. 46/2018-State Tax Atal Nagar, Raipur 10th September, 2018 No. F-10-48/2018/CT/V(83) – In exercise of the powers conferred by section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) read with sub-rule (5) of rule 61 of the Chhattisgarh 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 amend

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GST – States – 43/2018-State Tax – Dated:- 10-9-2018 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Atal Nagar, Raipur Notification No. 43/2018-State Tax Atal Nagar, Raipur, 10th September, 2018 No. F-10-48/2018/CT/V (81) – In exercise of the powers conferred by section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 201 7) (hereafter in this notification referred to as the said Act), and in supercession of- (i) Notification No. 57/2017-State Tax, No. 10-93/2017/CT/V (169), dated the 15th November, 2017 of the Government of Chhattisgarh, Commercial Tax Department, published in the Gazette (Extraordinary) of Chhattisgarh, No. 489, dated the 15th November, 2017; (ii) Notification No. 33/201

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of goods or services or both in FORM GSTR-1 of the Chhattisgarh 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 – December, 2018 31 st January, 2019 7 January – March, 2019 30th April, 2019 Provided that the details of outwar

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GST – States – 32/2018 – State Tax – Dated:- 10-9-2018 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 32/2018 – State Tax The 10th September, 2018 No. GST/23/2017/Vol-I.-In exercise of the powers conferred by section 148 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of – (i) Notification No. 53/2017 – State Tax dated 16th November, 2017 published in the Gazette of Arunachal Pradesh, Extraordinary, No. 547, Vol. XXIV, Naharlagun, Friday, November 17, 2017 vide file No. GST/23/2017 dated 16th November, 2017 ; (ii) Notification No. 16/2018 – State Tax dated 28th March, 2018 published in the Gaze

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ial procedure as mentioned below for furnishing the 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 Arunachal Pradesh 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 O

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n FORM GSTR – 1 to be filed for the quarters from July, 2017 to September, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of Notification No. 26/2018 – State Tax dated 6th August, 2018 published in the Gazette of Arunachal Pradesh, Extraordinary, No. 380, Vol. XXV, Naharlagun, Monday, September 3, 2018 vide file No. GST/23/2017/Vol – I date 6th August, 2018, shall be furnished electronically through the common portal, on or before the 31st day of December, 2018; 3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2017 to March, 2019 shall be subsequently

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2018 (11) TMI 167 – CESTAT HYDERABAD – TMI – Management, maintenance and repair services – generation of power by the appellant – whether excisable product or not – whether the amounts received as consideration by the appellant for operating power plant on behalf of his client would be liable for the discharge of service tax under the heading “management, maintenance and repair services?
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Held that:- The appellant is getting separate consideration for operation of the power plant and for maintenance and repair of the power plant. Appellant discharges the tax liability on the portion received as maintenance and repair services but has claimed that no tax is payable on operating part of the contract.
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The issue is no more res integra. The Tribunal in the case of GVK power and infrastructure Ltd. [2018 (2) TMI 1027 – CESTAT HYDERABAD], where it was held that this maintenance under taken by the appellant is in order to keep the power plant in the working conditions; there is no

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common order. 2. The relevant facts that arise for consideration in the appeals filed by the assessee/appellant are during the period in question, 16.06.2005 to March, 2014 appellant was issued various show cause notices for the demand of service tax liability under the category of management, maintenance and repair services , on the ground that appellant had been operating and generating electricity for M/s Lanco Kondapalli Power Plant Ltd. It is the case of the appellant before the lower authorities that the contract entered by appellant is for operation and maintenance of power plant of M/s Lanco Kondapalli Power Plant Ltd and had two portions to it. One is maintenance and another is operation. It is the submission that the demand of service tax liability is on the amount/consideration received by the appellant from the said M/s Lanco Kondapalli Power Plant Ltd towards operation of the power plant. The adjudicating authority has confirmed the demands so raised along with interest. I

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al issue has been decided by this Bench in the case of GVK Power and Infrastructure Ltd. He would take us through the entire case law and the factual position in those cases. He would submit that the said decision of the Bench is reported at 2018-TIOL-788-CESTAT-Hyderabad. As regards one of the appeals, ST/30407/2016, it is in respect of the interest demanded on the out-of-pocket expenses claimed by the appellant and he submits that the law is now settled by the judgment of the Intercontinental Consultants and Technocrats Pvt Ltd and has been upheld by the Apex Court which is reported at 2018-10-GSTL-401. 4. Learned departmental representative reiterates the findings of the lower authorities. It is his submission that operation of a power plant includes various other aspects which are correctly classifiable under heading management, maintenance and repair services as appellant is undertaking the maintenance of the power plant, taking shut down for repairing the machineries which would

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ant. Appellant discharges the tax liability on the portion received as maintenance and repair services but has claimed that no tax is payable on operating part of the contract. 7. We do find that the issue is no more res integra. The Tribunal in the case of GVK power and infrastructure Ltd (Supra) (wherein one of us, M.V.Ravindran was also a member) and has settled the issue as recorded in Paras 7 to 11 of the order, which we reproduce. 7. Heard both sides at length and perused records. On perusal records we find that the issue, as correctly pointed out by both sides is regarding the taxability of the amount received as consideration by the appellant. 8. On perusal of contracts which were produced by the Ld. Counsel in the appeal memorandum, we find that the contract is for operation and maintenance of the power plant to produce electricity and transmit it to the power grid. Appellants are challenging orders on two grounds i.e. production of electricity is manufacture of goods and that

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e laws and producing excerpts from them, concluded operation of power plant is not taxable under maintenance and repair services. The bench considered the following case laws. a) CMS Operation and Maintenance Co. Pvt Ltd., Vs. CCE[2007(7) STR 369(T)] = 2007-TIOL-892-CESTAT-MAD b) Rolls Royce Industrial Power(I) Ltd., Vs. CCE[2006(3) STR 292(T)] = 2004-TIOL-529-CESTAT-DEL c) Basti Sugar Mills Co. Ltd Vs. CCE[2007(7) STR 431(T)] = 2007-TIOL-657-CESTAT-DEL d) Commissioner Vs. Basti Sugar Mill Co. Ltd[2012(25) STR J154(SC)] e) Inox Air Products Ltd. Vs. CCE[2015 (38) STR 90(T)] = 2014-TIOL-803-CESTAT-MUM f) CST-Mum-II Vs. Global S.S. Construction Pvt Ltd [2016-VIL- 240-CST-MUM-ST = 2016-TIOL-832-CESTAT-MUM g) CEST-Mum-II Vs. Polydrill Engineers Pvt Ltd [2016-VIL-263 CST-MUM-ST = 2016-TIOL-927-CESTAT-MUM h) CST-Mum-II Vs. Evonik Energy Services [2016-VIL-265 CSTMUM- ST] = 2016-TIOL-1073-CESTAT-MUM. 11. The issue involved in this case being similar/identical, we have no hesitation to hold th

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e appellant GVK Power and Infrastructure Ltd as to that the generation of electricity being a manufactured product is being non-excisable, service tax liability does not arise under any services. We do not find any reason to deviate from such a view as already taken and recorded in GVK Power and Infrastructure Ltd. Accordingly, the revenue s appeal is rejected. 10. As regards appeal ST/30407/2016 of the appellant/assessee, an amount of ₹ 22,999/- is demanded and confirmed as tax liability under the category of management, maintenance and repair services . This amount of tax has been calculated on the amount received as consideration for the billing of the appellant for out-of-pocket expenses and the reimbursement thereof. We find that the issue is now settled by the Apex Court in the case of Union of India Vs Intercontinental Consultants and Technocrats Pvt Ltd (supra) wherein the Apex Court has upheld the judgment of Hon ble High Court of Delhi that reimbursable expenses cannot

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