SCOPE OF PRINCIPAL AGENT RELATIONSHIP IN THE CONTEXT OF SCHEDULE-1 OF GGST ACT – GST – States – Circular No. 1819037/40 – Dated:- 10-9-2018 Circular – Trade Notice – Public Notice – Instructions – Office orders
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GST – States – Trade Notice No. 17/2018 – Dated:- 10-9-2018 – Government of India, Ministry of Finance, Department of Revenue Office of the Chief Commissioner, Goods and Services Tax & Customs – 793001 Crescens Building, M.G Road, Shillong- 793001, Tel.Nos.91-0364-2500131/2502052. Trade Notice No. 17/2018 Dated, Shillong the 10th September,2018 Subject: Scope of Principal-agent relationship in the context of Schedule I of the CGST Act-regarding The Central Board of Indirect Taxes & Customs has issued a Circular No. 57/31/2018GST dated September,2018 for the Trade and as well as all concerned regarding scope of Principal-agent relationship in the context of Schedule I of the CGST Act. In terms of Schedule I of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act'), the supply of goods by an agent on behalf of the principal without consideration has been deemed to be a supply. In this connection, various representations have been received reg
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ction (5) of section 2 of the CGST Act as follows: agent means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another. 4. The following two key elements emerge from the above definition of agent: a) the term agent is defined in terms of the various activities being carried out by the person concerned in the principal-agent relationship; and b) the supply or receipt of goods or services has to be undertaken by the agent on behalf of the principal. From this, it can be deduced that the crucial component for covering a person within the ambit of the term agent under the CGST Act is corresponding to the representative character identified in the definition of agent under the Indian Contract Act, 1872. 5. Further, the two limbs of any supply under GST are consideration and in the course or furthe
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consideration to consider it as supply and thus, be liable to GST. Secondly, the element identified in the definition of agent , i.e., supply or receipt of goods on behalf of the principal has been retained in this entry. 7. It may be noted that the crucial factor is how to determine whether the agent is wearing the representative hat and is supplying or receiving goods on behalf of the principal. Since in the commercial world, there are various factors that might influence this relationship, it would be more prudent that an objective criteria is used to determine whether a particular principal-agent relationship falls within the ambit of the said entry or not. Thus, the key ingredient for determining relationship under GST would be whether the invoice for the further supply of goods on behalf of the principal is being issued by the agent or not. Where the invoice for further supply is being issued by the agent in his name then, any provision of goods from the principal to the agent w
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ssue the invoice directly to Mr. A. In this scenario, Mr. B is only acting as the procurement agent, and has in no way involved himself in the supply or receipt of the goods. Hence, in accordance with the provisions of this Act, Mr. B is not an agent of Mr. A for supply of goods in terms of Schedule l, Scenario 2 M/s. XYZ, a banking company, appoints Mr. B (auctioneer) to auction certain goods. The auctioneer arranges for the auction and identifies the potential bidders. The highest bid is accepted and the goods are sold to the highest bidder by M/s. XYZ. The invoice for the supply of the goods is issued by M/s. XYZ to the successful bidder. In this scenario, the auctioneer is merely providing the auctioneering services with no role played in the supply of the goods. Even in this scenario, Mr. B is not an agent of M/s. XYZ for the supply of goods in terms of Schedule l. Scenario 3 Mr. A, an artist, appoints M/S B (auctioneer) to auction his painting. M/s. B arranges for the auction and
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utilizing the services of Mr. B who is a commission agent as per the Agricultural Produce Marketing Committee Act (APMC Act) of the State. Mr. B identifies the buyers and sells the agricultural produce on behalf of Mr. A for which he charges a commission from Mr. A. As per the APMC Act, the commission agent is a person who buys or sells the agricultural produce on behalf of his principal, or facilitates buying and selling of agricultural produce on behalf of his principal and receives, by way of remuneration, a commission or percentage upon the amount involved in such transaction. In cases where the invoice is issued by Mr. B to the buyer, the former is an agent covered under Schedule However, in cases where the invoice is issued directly by Mr. A to the buyer, the commission agent (Mr. B) doesn't fall under the category of agent covered under Schedule l. 9. In scenario 1 and scenario 2, Mr. B shall not be liable to obtain registration in terms of clause (vii) of section 24 of the
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2018 (11) TMI 886 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2018 (19) G. S. T. L. 571 (A. A. R. – GST) – Levy of IGST u/s 5 (3) of IGST act, 2017 – supply of lottery tickets by the organising state – applicability of Serial No.5 of N/N. 4/2017 – Integrated Tax (Rate) – Reverse charge mechanism – Held that:- Applicant is recipient of supply in the form of lottery and is located in Maharashtra. The supplier of lottery is the State Government of Mizoram which is located outside State. Therefore as per the provisions of Section 7(1) of the IGST Act, the transaction shall be treated as a supply of goods in the course of “interstate” trade or commerce – In view of Section 5(3) of the IGST Act, N/N. 4/20171ntegrated Tax (Rate) dated 28.06.2017 has been issued which provides the description of goods in respect of which Integrated Tax shall be paid on Reverse Charge basis by the recipient of the Inter-State supply of such goods.
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The supplier of Lottery in the present case is the Stat
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king an advance ruling in respect of the following ISSUE. 1. Whether application is liable to pay IGST under section 5 (3) of IGST act, 2017. 2. Whether Serial No.5 of Notification No. 4/2017 – Integrated Tax (Rate) is applicable on supply received by the applicant. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGSI Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / MGST Act would be mentioned as being under the GST Act . FACTS AND CONTENTION – AS PER THE APPLICANT The submissions, as reproduced verbatim, could be seen thus- Brier Facts- The applicant is acting as distributor or marketing agent of lottery schemes organised by the S
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he Government nutty, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. The aforesaid provision provides for powers to notify supplies under RCM and recipient became the person liable to pay GST in such cases. However, the determination of nature of supply and tax rate payable Will be same as applicable to supplier. Vide Serial No. 5 of Notification No. 4/2017 – IGST (Rate) (similar notifications issued in CGST SGST also], the following supply of Goods has been notified under RCM – Description of Goods Supplier of Goods Recipient of Goods Supply of lottery. State Government, Union Territory or any local authority Lottery distributor or selling age
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rketing agents of such organising state. 2. That the supply of lottery tickets are covered under RCM under IGST Act as well as under CGST/SGST Act; 3. That under the IGST Act, Government issued Notification No. 4/2017 – IGST (Rate) and notified supply of lottery tickets as goods covered under RCM. The distributors / agent of organising state have been notified as person liable to pay IGST; 4. That in the instant case (based on agreements attached with Brief Facts given in Annexure 1 and marked as Exhibit 1) the supplier (i.e. organising state) is located outside Maharashtra; 5. That in the instant case, the recipient of supply i.e. the applicant) is located in the State of Maharashtra; 6. That as per Sec. 7 (1) of IGST Act, which reads as under – Subject to the provisions of section 10, supply of goods, where the location of the supplier and the place of supply are in- (a) two different States; (b) two different Union territories; or (c) a State and a Union territory, Shall be treated
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ide Maharashtra and place of supply is in Maharashtra, the transaction ought to be treated as inter-state supply as per Sec.7(1) given in Para 6 above. 10. That therefore, IGST is payable on supply of lottery tickets by the organizing State from Outside Maharashtra to a dealer located in the State of Maharashtra. 11. That the applicant prays before Hon ble Authority to pronounce the ruling based on the aforesaid interpretation of law and held the levy of IGST on the supply of lottery tickets involved in the instant case; 12. That any other interpretation will leave Serial No. 5 of Notification No. 4/2017 ibid as obsolete and useless and IGST would be never payable; 13. That the applicant craves leave to add / modify any of the above ground during the Course of hearing. 03. CONTENTION – AS PER THE CONCERNED OFFICER- The submission, as reproduced verbatim, could be seen thus- M/s. Ecool Gaming Solutions Pvt. Ltd., 37/1966, 613-A-Wing, Kohinoor City, 6th Floor, L.B.S. Marg, Kuria(West), M
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he applicant is registered under GST primarily to pay GST under Reverse Charge Mechanism on supply of lottery tickets by the organising state and the rate Of GST prescribed on lottery tickets is 28% if lottery scheme is authorised by the State and submitted that there is no dispute that reverse charge mechanism is applicable on the supply of lottery tickets by the organising state to distributors (like applicant) and mentioned/ discussed Sec.5(3) of IGST,2017 and Serial No.5 of Notification No.4/2017-IGST(Rate). 3. The basic issue to be decided in the application is whether (i) Whether applicant is liable to pay IGST under Section 5(3) of IGST Act,2017; (ii) Whether Serial No.5 of Notification No.4/2017-Intergrated Tax (Rate) is applicable on supply received by the applicant. The applicant in Point No.15 of the application, have stated that the relevant provisions viz. Section 5(3) of IGST Act, 2017 and Serial No.5 of Notification No.4/2017-IGST(Rate) dated 28.06.2017 under which the a
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t is liable to pay IGST under Section 5(3) of IGST Act,2017, the answer is Yes . (ii) whether Serial No.5 of Notification No.4/2017-Intergrated Tax (Rate) is applicable on supply received by the applicant, the answer is Yes . 04. HEARING The case was taken up for Preliminary hearing on dt. 17.07.2018 when Sh. Mahesh Bhattar, consultant along with Sh. Mahadev Batwalkar, Sr. Manager Taxation appeared and requested for admission of application as per contentions in their ARA. Jurisdictional Officer, Sh. Shashikant Deshmukh Supdt., Mumbai East Commissionerate appeared and made written submissions. The application was admitted and called for final hearing on 07.08.2018, Sh. Mahesh Bhattar, consultant along with Sh. Mahadev Batwalkar, Sr. Manager Taxation appeared and made oral and written submissions. Jurisdictional Officer, Sh. Manoj Kumar Inspector Mumbai East Commissionerate appeared and stated that they have already made written submissions. 05. OBSERVATIONS We have gone through the fac
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Serial No.5 of Notification No. 4/2017 – Integrated Tax (Rate) is applicable on supply received by the applicant. 4) We find that Section 5(3) of the IGST Act reads as under:- Section 5(3) -The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. 5) The above position would be very clear from the facts of the case which are reiterated as under:- In the present case, applicant is recipient of supply in the form of lottery and is located in Maharashtra. The supplier of lottery is the State Government of Mizoram which is located outside State. Therefore as per the provisions of Section 7(1) of the IGST Act, the transaction shall be trea
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upplier of Lottery in the present case is the State Government of Mizoram and the recipient of supply i.e. Lottery distributor or Agent, is the applicant in the present case who is located in Maharashtra and therefore the applicant is liable to payment of IGST under Reverse Charge mechanism as per the provisions and Notification referred above. 05. In view of all above deliberations, the questions can be answered thus – ORDER (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) NO.GST-ARA-38/2018-19/B-111 Mumbai, dt. 10.09.2018 For reasons as discussed in the body of the order, the questions are answered thus – Question :-1. Whether applicant is liable to pay IGST under section 5 (3) of IGST Act, 2017. Answer :- Answered in affirmative. Question :- 2. Whether Serial No.5 of Notification No. 4/2017 – Integrated Tax (Rate) is applicable on supply received by the applicant. Answer :- Answered in affirmative. – Case laws
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GST – States – 36/2018-State Tax – Dated:- 10-9-2018 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 36/2018-State Tax The 10th September, 2018 No. GST/23/2017/Vol-I. – In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Arunachal Pradesh 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 Arunachal Pradesh Goods and Services Tax Rules, 2017, (i) in rule 117
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GST – States – 35/2018-State Tax – Dated:- 10-9-2018 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 35/2018-State Tax The 10th September, 2018 No. GST/23/2017/Vol-I.-In exercise of the powers conferred by section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), read with sub-rule (5) of rule 61 of the Arunachal Pradesh 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 28/2018-State Tax dated the 10th August, 2018 published in the Gazette of Arunachal Pradesh, Extraordinary, No. 382, Vol. XXV, Nahar
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2018 (11) TMI 1344 – KERALA HIGH COURT – [2019] 60 G S.T.R. 132 (Ker), 2018 (19) G. S. T. L. 395 (Ker.) – Penalty u/s 129 of GST Act – transport at the behest of an individual, an unregistered person – interstate supply of more than ₹ 50,000/- value – E-way bill – the temporary registration at Pondicherry – compensation cess is seen collected at 20% instead of 25%.
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Held that:- Sub-rule (2) of Rule 138 compels the “registered person”, as a consignor or as a consignee, to generate the e-way bill. If he does not generate e-way bill and hands over the consignment to a transporter, sub-rule (3) applies: the registered person as the consignor upload the information about the transporter in the common portal. And that transporter must, then, generate the e-way bill. Here, Mohan is not a “registered person,” nor is he dealing in the cars-he is a consumer – the Ext.P3 is only a document witnessing transport of a pre-owned vehicle-rather than a vehicle whose sale could not be comple
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onstrue this judgment as expressing any view on the petitioners’ claims and contentions. The matter, as I have observed, concerns, interim custody of the goods. Section 129 and other provisions of the Act the Rules prescribe the procedure for that purpose.
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Either petitioner can get the goods released by complying with section 129 and the relevant rules, and seek an early adjudication of the dispute. – WP(C).No. 29019 of 2018 Dated:- 10-9-2018 – Mr. Justice Dama Seshadri Naidu J. For the Petitioner : Harisankar V. Menon, Smt. Meera V. Menon And Smt. Meera V. Menon For the Respondent : Dr Thushara James GP JUDGMENT Introduction: A person from Trivandrum goes to Pondicherry, purchases a car, and entrusts it to the car dealer to transport it to Trivandrum. On the way, in Kerala, the officials under the GST Act, intercept the vehicle and detain the goods, for no e-way bill accompanies the consignment. After responding to the statutory notice and after suffering a penalty order under
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tends to use it. So he requested the Company to transport the vehicle. Responding to Mohan's request, the Company raised Exhibit P3 invoice, collected the transport charges, paid the IGST, and then dispatched the vehicle through its lorry to Trivandrum. 4. But en route, on 28 August 2018, the Assistant State Tax Officer, the first Respondent, intercepted the vehicle at Amaravila and detained it, invoking Section 129 of the KSGST Act. When the officer detained the consignment, he took a statement from the lorry driver and also passed a formal order of detention, besides issuing a notice under Section 129 (3) of the Act. Exts.P4, P4 (a) and P4 (b) are the statement of the driver, the detention order, and the statutory notice respectively. 5. Through the Ext.P4(b) notice, the State Tax Officer demanded tax and penalty of ₹ 33,59,056/-. The next day, that is on 29 August 2018, the Company and Mohan replied to the statutory notice. On the subsequent day, once again, the Company se
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rically responds, the authorities would have had no objection; only because Mohan wanted a safe transport of his vehicle, he has been made to suffer. 8. To elaborate, Sri Menon contends that Mohan, as an individual, and without ever trading in cars, was found transporting the vehicle, so the entire GST regime remains inapplicable to him. He also stresses on, what he calls, Mohan's honesty in getting the vehicle transported to Trivandrum, rather than have it permanently registered at Pondicherry, by paying less tax. On the Company s paying the IGST on the car sale, Sri Menon, once again, asserts that it was a generous gesture so Kerala, too, gets a share in the tax pie . 9. Sri Menon, then, took me on a tour of semantic exploration; he tried to explain the significance of "used personal and household effects". In the end, and as an alternative plea, Sri Menon has urged the Court to take a lenient view of the transaction because of Mohan s bona fides. He wants the Court to
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e Company sold the car, paid the IGST, and sought to deliver the vehicle at its destination. Dr. James, in that context, asserts that the Company could not have completed the transaction until it delivered the car to the purchaser at the agreed destination. 12. In the end, Dr. James has submitted that if the Court accepts, what she calls, the spin the petitioners put on the concept of used cars , every piece of movable property becomes a used item the moment it is purchased. In this regard, she has referred to certain provisions in the Motor Vehicles Act, too, besides the Value Added Tax Act. Relying heavily on some precedents of this Court, Dr. James has urged the Court to dismiss the writ petition. Discussion: 13. Let us first see out the grounds of detention. Exhibit P4, the notice issued under Section 129 (3) of the Act, contains these allegations: (1) the consignment is an interstate supply of more than ₹ 50,000/- value, so e-way bill is mandatory; (2) the temporary registra
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ating to those goods and conveyance will be detained or seized. They will, however, be released to the owner of the goods (a) on its paying the applicable tax and penalty equal to one hundred percent of the tax payable on the goods. If the goods belong to an exempted category, a different rate applies, though. 15. If a person other than the owner-for example, a transporter-comes forward, it will have the goods released (b) on its paying the tax and penalty equal to the fifty percent of the goods value reduced by the tax amount paid. Of course, the exempted goods do carry a different rate. Clause (c) of Section 129 permits the consignor or the other party to furnish a security equivalent to the amount payable under clause (a) or clause (b) in such form and manner as may be prescribed. The proviso to Section 129 ensures the principles of natural justice: there will be no detention or seizure without the officer s serving an order on the person transporting the goods. 16. And after consid
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uch manner and of such quantum, respectively, as may be prescribed or on payment of applicable tax, interest and penalty payable, as the case may be. 20. If the consignor or the consignee transports the goods, either in its own conveyance or a hired one, it may generate an e-way bill in FORM GST INS-01, after furnishing information about the transporter and the vehicle in Part B of that Form. If it does not generate the e-way bill but hands over the goods to a transporter, the registered person must furnish the information to the transporter. Then, the transporter will generate Part B, based on that information. If the value of goods sought to be transported exceeds ₹ 50,000/-, every supplier, recipient, and the transporter must generate the e-way bill. For the value below ₹ 50,000/-, e-way bill is optional. 21. Under Rule 2 (1) of the Rules, the person in charge of a conveyance must carry- (a) the invoice or bill of supply or delivery challan; and (b) a copy of the eway bi
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ee has not generated the e-way bill, the registered person shall furnish the information about the transporter on the common portal. And the transporter shall generate the e-way bill on the same portal, based on the information the registered person has provided in Part A of FORM GST EWB-01. 24. The second proviso to subrule (3) mandates that if an unregistered person transports the goods either by his own conveyance or by a hired one, or transports through a transporter, he or the transporter may generate the e-way bill in FORM GST EWB-01 on the common portal. In the same breath, we will examine subrule (14), too. It enlists the occasions when no e-way bill is required to be generated. Clause (a) of this sub-rule exempts the goods specified in Annexure from the requirement of e-way bill. And item 7 of the annexure reads thus: used personal and household effects. Indeed, the petitioners contend that what was transported is a car, and that car is a used personal item. 25. Now we may as
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oner s paying 50% of the demanded tax, besides his executing a simple bond. The Department appealed. The Division Bench analysed Section 129 of the then Simultaneous Ordinances. It also noted that Rule 140 permits the authorities to release the seized goods on the person s executing a bond for the value of goods in FORM GST INS-04 and furnishing security in the form of a Bank Guarantee, equivalent to the amount of applicable tax, interest, and penalty payable provisionally. After referring to both Section 67 (6) of the Act and Rule 140 of the KSGST Rules, the Division Bench observes that there is an effective mechanism for provisional release of goods; so the Courts cannot compel the authorities to stray from that mechanism. Then, it reversed the impugned judgment. 28. In The Assistant State Tax Officer v. Indus Towers Limited [MANU/KE/1685/2018], the question is whether there could be detention and seizure under Section 129 of the Act, when there is, obviously, no tax liability on the
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the Act and the Rules. The Division Bench did not agree with the learned Single Judge s view that the Department accepted the genuineness of the delivery challan. A delivery challan under section 55, it observes, is not one issued by the Department but is one prepared by the assessee, who is only obliged to maintain it serially numbered. It does not lie in the detaining officer's mouth to suspect the genuineness of the delivery challan when the consignor swears by it. The Division Bench, in fact, observed that non-taxable nature of the transaction would be justified under the Rules only if the party declares according to Section 138. It held: [o]nly when there is a declaration uploaded in Form KER-1the transaction, which is non-taxable, would be intimated to the Department and available in its site. If not, there could definitely be a sale effected without an invoice; if the delivery challan goes undetected, resulting in evasion of tax. 30. On facts, the Division Bench has held tha
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We, hence, vacate the judgment of the learned Single Judge and allow the appeal. The vehicle and the goods having been already released unconditionally, further notice shall be issued and the adjudication under sub-section (3) completed; upon which if penalty is imposed, definitely the respondents would have to satisfy the same. 31. Indeed, the transaction here is plain and simple. The Company, at Pondicherry, deals in motor cars. Mohan purchased a car. Ext.P1 is the tax invoice, seen with 28% IGST. That transaction was completed, as Mohan had the vehicle temporarily registered at Pondicherry itself. Ext.P2 is the Temporary Certificate of Registration. That was ostensibly to facilitate the task of transporting the car. Mohan had two options: one to drive down the vehicle all the way to Trivandrum; the other, to get it transported safely. He chose the latter. He, then, entrusted the car to the Company for its transportation to Trivandrum. The Company undertook the task. It paid IGST @18
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le 55A applies. To have it applied, we must also steer clear of the mandatory requirements of Rule 138. 34. True, Mohan is an unregistered person getting his car transported. He can transport the car either by his own conveyance or by a hired one . He may transport it through a transporter. That he did. In that event, he or the transporter may generate the e-way bill in FORM GST EWB-01 on the common portal. But the question is, does the Ext.P3 invoice, coupled with the Ext.P1 Tax Invoice, leads us to conclude that the purchase of the car was, in the first place, a completed intra-state sale and that only the transport was an inter-state event? Venturing into that adjudication is premature, for both the Company and Mohan have the issue pending before the authorities concerned. They have an effective remedial measure of appeal, too. Any observation, at that stage, may prejudice their cause or may render the administrative adjudicatory mechanism otiose. All that the petitioners wanted is
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P3 is only a document witnessing transport of a pre-owned vehicle-rather than a vehicle whose sale could not be completed until it was delivered at its destination-at the instance of an unregistered person. Then, we need to examine whether the second proviso to subrule (3) of Rule 138 applies. 37. By undertaking that exercise, I cannot stymie the statutory mechanism provided for adjudicating the detained goods. So it is, for me, premature to venture into that hypothetical field. Besides that, the petitioners also bring in the concept of used personal and household effects. I must appreciate Sri Menon on his thorough exposition of the semantic nuances of the term used. He cited from dictionaries and decisions, too. But, regrettably, I cannot rule on that aspect. Let the authorities decide on it, besides their deciding whether the petitioners could take advantage of Rule 55A of the Rules, as well. 38. Now the question is, does the statutory mandate under section 129 of the GST Act admit
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GST – States – 759/2018/5/(120)/XXVII(8)/2018 CT-33 – Dated:- 10-9-2018 – Government of Uttarakhand Finance Section-8 NOTIFICATION September 10, 2018 No. 759/2018/5/(120)/XXVII(8)/2018 CT-33 – the State Government is satisfied that it is expedient so to do in public interest, Now THEREFORE, in exercise of the powers conferred by section 148 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereafter in this notification referred to as the said Act), on the recommendations of the Council, The Governor is pleased to allow to notify the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the spe
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2018 (12) TMI 864 – CESTAT KOLKATA – TMI – CENVAT credit – freight for outward transportation of goods from their factory to the buyer’s premises – demand alongwith interest and penalty – Held that:- The issue is no more res-entigra in view of the decision of the Hon’ble Supreme Court of India in the case of Commissioner of Central Excise, Belgaum Vs. Vasavadatta Cement Ltd. [2018 (3) TMI 993 – SUPREME COURT], where it was held that From 01.04.2008, with the aforesaid amendment, the CENVAT credit is available only upto the place of removal whereas as per the amended Rule from the place of removal which has to be upto either the place of depot or the place of customer, as the case may be – credit allowed – appeal allowed – decided in favor of appellant. – Appeal Nos. ST/77288/2018 & ST/78059/2018 – FO/76596-76597/2018 – Dated:- 10-9-2018 – SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) Shri S. P. Majumdar, Adv. for the Appellant (s) Shri S. S. Chattopadhyay, Suptd. (A. R.) for the Revenue ORDE
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enue is in appeal before the Tribunal against the setting aside of the penalties vide Appeal No. ST/78059/2018. The assessee is in appeal against the confirmation of the demand vide Appeal No. ST/77288/2018. 4. Heard both sides and perused the appeal records. 5. I find that the issue is no more res-entigra in view of the decision of the Hon ble Supreme Court of India in the case of Commissioner of Central Excise, Belgaum Vs. Vasavadatta Cement Ltd. reported in 2018 (11) G.S.T.L. 3 (S.C.). The relevant paragraphs are reproduced below:- 2. The entire issue hinges upon the interpretation that has to be given to input service which is defined in Rule 2(l) of the Cenvat Credit Rules, 2004. It may be stated at this stage itself that all these appeals relate to a period prior to 1-4-2008. The aforesaid Rule was amended w.e.f. 1-4- 2008 as would be noticed hereafter. However, since we are concerned with the unamended Rule, we reproduce the same hereunder: (l) input service means any service, –
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he aforesaid Rule observing that it is in two parts. In the first part, input service is defined with the expression means and in that context input service is defined as any service used by a provider of a taxable service or providing an output service or used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal . It is further held that second part of the definition starts from includes where some of the services are mentioned, which are included as input services . 4. We may make it clear that in the instant appeals, we are concerned with the first part of the definition. Insofar as second part is concerned, certain contentions, which have been raised by some of the assessees, have been rejected and that aspect is decided in favour of the Department. Since these appeals are filed by the Department questioning the interpretation that is given by the CESTAT as well as the H
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ssees had claimed the tax paid on the transportation of final products from the place of removal (i.e. the place of manufacture) to either the place to their respective depots or transport upto the place of the customers, if from the place of removal the goods were directly delivered at customers place. It is made clear that only first set of transportation from the place of removal was claimed. To put it otherwise, in those cases where the tax paid on transportation on the goods from the place of removal upto the place of depot only that was claimed and if there was any such tax again paid from the place of depot to the place of customers, the Cenvat credit thereof was not claimed and there is no dispute about it. 6. The aforesaid approach of the Full Bench of the CESTAT, as affirmed by the High Court, appears to be perfectly correct and we do not find any error therein. For the sake of convenience, we would like to reproduce the following discussion contained in the judgment of the H
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not specifically used in the said section in the context in which the phrase clearance of final products from the place of removal is used, it includes the transportation charges. Because, after the final products has reached the place of removal, to clear the final products nothing more needs to be done, except transporting the said final products to the ultimate destination i.e. the customer s/buyer of the said product, apart from attending to certain ancillary services as mentioned above which ensures proper delivery of the finished product upto the customer. Therefore, all such services rendered by the manufacturer are included in the definition of input service . However, as the legislature has chosen to use the word means in this portion of the definition, it has to be construed strictly and in a restrictive manner. After defining the input service used by the manufacturer in a restrictive manner, in the later portion of the definition, the legislature has used the word includes
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emoved for being delivered to the customer. Therefore, input service includes not only the inward transportation of inputs or capital goods but also includes outward transportation of the final product upto the place of removal. Therefore, in the later portion of the definition, an outer limit is prescribed for outward transportation, i.e., up to the place of removal. 7. As mentioned above, the expression used in the aforesaid Rule is from the place of removal . It has to be from the place of removal upto a certain point. Therefore, tax paid on the transportation of the final product from the place of removal upto the first point, whether it is depot or the customer, has to be allowed. 8. Our view gets support from the amendment which has been carried out by the rule making authority w.e.f. 1-4-2008 vide Notification No. 10/2008-C.E. (N.T.), dated 1-3-2008 whereby the aforesaid expression from the place of removal is substituted by upto the place of removal . Thus from 1-4-2008, with t
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2018 (12) TMI 865 – CESTAT KOLKATA – TMI – Refund claim – export of services – Rule 5 of the Cenvat Rules read with the provisions of Notification No. 27/2012- CE(NT) dated 18-06-2012 – denial on account of nexus.
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Held that:- The transaction undertaken by the appellants qualified to be “export of service”, as defined under Rule 6A of the Service Tax Rules, 1994. Since they were not in a position to utilize the accumulated Cenvat Credit, refund claim has been filed in terms of Rule 5 of Cenvat Credit Rules, 2004 read with the provisions of Notification No.27/2012 CE (NT) dated 18.06.2012.
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Some of the input services do not qualify the definition of input services in terms of Rule 2 (e) of the Cenvat Credit Rules, 2004 – Held that:- Tribunal in various decisions has consistently held that there cannot be two different yardsticks, one for permitting credit and the other for eligibility for granting rebate. Whatever credit has been permitted to be taken, the same are permitted
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I), Kolkata. 2. Briefly stated the facts of the case are that the appellants are engaged in exporting taxable output service namely, Information Technology Software Service . For providing the service, exported outside the country, the appellant availed various input services, defined under Rule 2(l) of the Cenvat Credit Rules, 2004 (hereafter referred to as the Cenvat Rules , in short). The services provided by them being qualified as Export of Service , as defined under Rule 6A of the Service Tax Rules, 1994 (hereafter referred to as the Rules , in short), the appellant filed Refund Claim in terms of Rule 5 of the Cenvat Rules read with the provisions of Notification No. 27/2012- CE(NT) dated 18-06-2012 during the period from April, 2014 to June, 2014. 3. The grounds for disallowance of credit in respect of all the three adjudication Orders as well as Orders-in-Appeal are summarized in the following Table:- Sl. No. Name of the Service Provider Nature of Service Inadmissible CENVAT Cr
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s. 4. AT & T Global Network Services India Pvt. Ltd. Internet telecommunication Service 2,84,664 Service receiver s address in input invoice does not match The invoices are in the name of appellant themselves and the receipt of services has not been challenged so the same credit may be allowed Refer Case law of DHL Logistics Vs. Commr. Of Central Excise. (CESTAT.- Mumbai) 5. Kochhar & Co Legal Consultancy Service 15,061.60 Does Not have relation or nexus to export of service Refer 2014 (33) STR 96 (Tri.-del.)- KPMG Vs. CCE, New Delhi, 2018- TIOL- 2451- CESTAT-MUM Accelya Kale Sol Ltd. Vs. Commr. Of CGST, 2018-TIOL- 2443-CESTATMUM- Visteon Technical and Services Center Pvt. Ltd, Vs. Commr. Of CGST 6. Deloitte Haskins & Sells Chartered Accountant Service 9,270.00 Does not have relation or nexus to export of service Refer 2014 (33) STR 96 (Tri.-del.)- KPMG Vs. CCE, New Delhi, 2018- TIOL- 2451- CESTAT-MUM Accelya Kale Sol Ltd. Vs. Commr. Of CGST, 2018-TIOL- 2443-CESTATMUM- Vist
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les, 1994. Since they were not in a position to utilize the accumulated Cenvat Credit, refund claim has been filed in terms of Rule 5 of Cenvat Credit Rules, 2004 read with the provisions of Notification No.27/2012 CE (NT) dated 18.06.2012. The present dispute is on disallowance of such refund claim under various heads on the ground of lack of nexus/co-relation between the input service and the out-put service. I find that in the present case, some of the input services do not qualify the definition of input services in terms of Rule 2 (e) of the Cenvat Credit Rules, 2004. I find that the Tribunal in various decisions has consistently held that there cannot be two different yardsticks, one for permitting credit and the other for eligibility for granting rebate. Whatever credit has been permitted to be taken, the same are permitted to be utilized and when the same is not possible, there is provision for grant of refund or rebate. Without questioning the credit taken, the eligibility to
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GST – States – 48 /2018 – State Tax – Dated:- 10-9-2018 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 48 /2018 – State Tax Dated: the 10th September, 2018 NOTIFICATION In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Sikkim 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 Sikkim Goods and Services Tax Rules, 2017, (i) in rule 117, (a) after sub-rule (1), the
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GST – States – 44/2018 – State Tax – Dated:- 10-9-2018 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 44/2018 – State Tax Dated: 10th September, 2018 NOTIFICATION In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of – (i) Notification No. 18/2017 – State Tax dated 8th August, 2017 published in the Gazette of Sikkim, vide number .. dated the 8th August, 2017; (ii) Notification No. 58/2017 – State Tax dated 15th November, 2017 published in the Gazette of Sikkim; (iii)Notification No.
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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 July, 2017 to November, 2018 for the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – State Tax dated 6th August, 2018 published in the Gazette of Sikkim, shall be extended till the 31st day of December, 2018. 2. 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 notified in the Official Gazette. Dipa Basnet Secretary Commercial Taxes Div
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GST – States – 43/2018 – State Tax – Dated:- 10-9-2018 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 43/2018 – State Tax Dated:10th September, 2018 NOTIFICATION In exercise of the powers conferred by section 148 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of – (i) Notification No. 57/2017 – State Tax dated 15th November, 2017 published in the Gazette of Sikkim; (ii) Notification No. 17/2018 – State Tax dated 28th March, 2018 published in the Gazette of Sikkim ; and (iii)Notification No. 33/2018 – State Tax dated 10th August, 2018 published in the Gazette of Sikkim, except as respects th
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he 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 from July, 2018 to September, 2018 by- (i) registered persons in the State of Kerala; (ii) registered persons whose principal place of business is in Kodagu district in the State of Karna
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Goods and Services Tax – Started By: – Vinay Jhawar – Dated:- 9-9-2018 Last Replied Date:- 17-9-2018 – Can one claim refund of unutilised input tax credit of compensation cess paid on coal purchase, in application for inverted duty structure along with CGST and SGST refund. – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = In my view it can be claimed. Views of experts are solicited. – Reply By Yash Jain – The Reply = Sir, It's a typical issue, but prima facie following is the status on refund on compensation cess, 1. If your products are sold by way of charging tax, then irrespective of rate charged on final products (whether or not final product is subject to cess in addition to Cgst/sgst or igst) , then compensation cess is not Refundable , as input of cess can be utilized Only against payment of output cess. 2. For exports – If goods are exported by way of charging GST , (IGST paid on exports (reversal of input and then claiming refund of igst) , in such situation also refund
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h advance ruling authority to determine whether (by chance, if any) we can get refund. It will cost only R's. 10000/-, but will provide, a definite clarity. Rgds – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = You are correct. – Reply By Gorantla Bhaskar Rao – The Reply = Dear querist,I agree with the experts. As of now the provisions are clear that only input cess can be utilised for payment of output cess. Hence, refund is not possible. – Reply By Yash Jain – The Reply = Dear Sir, The Provision with regard to refund for compensation cess is very much clear that Refund for Compensation cess on coal can be availed if and only if the Goods as being manufactured from Coal are being exported under Zero rate exports under Bond/LUT . In rest all the cases (Even for Exempt Supply) Refund for compensation cess will not be available. However it is always advisable to approach the AAR before refund : Reason: It will safeguard you from any adverse remarks from the Department (U/s Sec 74 –
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simmilar for bith inverted and zero rated supply refund (only service not allowed in inverted structure) – Reply By Yash Jain – The Reply = Sir,For Advance Ruling – Well Yes we can go for advance ruling, but If the Circular Allows one to take refund for Cess then why to go for such ruling. It will come after 90 days and that too chances of it being dismissed is high as we already have circular/clarification. Advance ruling cannot override the GST Law.Cess for Inverted duty structure : We pay ₹ 400/- PMT as cess on coal. Say the Coal is Trading at ₹ 8500 to 9000 (PMT) (This being indigenous procured coal) (Say 400/ 8500 = 5% Say) and ₹ 11500/- (400/11500 = 3% Say). Your final product must be taxable at more than 5%, so it will be impossible to prove that accumulation is on account of inverted duty structure. As we pay advoleram rate, it is not an inverted duty structure as it does not have any output GST Tax.Also another reason is that, Input is cess is allowed only fo
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GST – States – POL-41/1/2017-POLlCY /12553/CT – Dated:- 9-9-2018 – Commissionerate of CT and GST, Odisha (At Cuttack) (Finance Department, Government of Odisha) No-POL-41/1/2017-POLlCY /12553/CT Dated 09.09.2018 NOTIFICATION In pursuance of section 168 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) and sub-rule (3) of rule 45 of the Odisha Goods and Services Tax Rules, 2017, I, Saswat Mishra, IAS, Commissioner of State Tax, do hereby extend the time limit for making the d
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GST – States – POL-41/1/2017-POLlCY /12598/CT – Dated:- 9-9-2018 – Commissionerate of CT and GST, Odisha (At Cuttack)
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Goods and Services Tax – Started By: – akhilesh joshi – Dated:- 8-9-2018 Last Replied Date:- 10-9-2018 – Hello Sir,I m akhilesh joshi government contractor. My firm M/S Subhash joshi construction, barwani m.p. is dealing in government road contract. The issue is my firm Resale of some our plants & Machines and also purchasing reused plant & machines, so that our C.A. is suggested to resale our plant to be charge 18% GST & also purchase reused plants and machines to pay 18% GST.Is that true? Please guide us with reference of notification no.Please we are waiting your reply.Thank you.RegardsAkhilesh joshi – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 18 (6) of CGST Act, 2017 In case of supply of capit
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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 8-9-2018 Last Replied Date:- 25-9-2018 – Introduction The Central Government has made many amendments to the Central Goods and Services Tax Rules, 2017 (which came into effect from 01.07.2017). Now it has made the eighth amendment to the Rules vide Notification No. 39/2018-Central Tax, dated 4th September, 2018. These Rules contains 9 rules causing amendment in various rules and forms. This article will discuss the salient features of this amendment. Effective date Clause (2) provides that save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. Rule 6 to this amendment Rules came into effect from 23th October, 2017. All other rules came into effect from 04.09.2018 i.e., the date of notification in the Official Gazette. Cancellation of Registration Rule 22 provides the procedure for cancellation of registration by the Department itself complying wit
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ee is liable to pay the tax with interest and to file returns and also attracting penal provisions. Conditions for claiming input tax credit Rule 36 provides the list of documents on the basis of which the assessee can avail input tax credit. Rule 36(2) provides that input tax credit shall be availed by a registered person only if all the applicable particulars as specified in the provisions of Chapter VI are contained in the said document, and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person. Rule 3 gives some relaxation for the conditions stipulated in Rule 36(2). This rule proposes to insert a proviso to Rule 36(2). The newly inserted proviso provides that if the said document does not contain all the specified particulars but contains the details of- the amount of tax charged; description of goods or services; total value of supply of goods or services or both; GSTIN of the supplier and recipient; and place of supply in case of
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he original copy of the invoice shall be sent along with the last consignment. New definition for Adjusted Total Turnover Rule 89 provides the procedure for the refund of tax, interest, penalty, fees or any other amount. Rule 89(4) provides that in the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula – Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover Clause (E) of Rule 89(4) defines the expression Adjusted Total Turnover . Rule 5 proposes the existing definition of the expression Adjusted Total Turnover to be substituted by a new definition. The newly substitution clause (E) defines the expression Adjusted Total Turnover as the
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17 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1305 (E), dated the 18th October, 2017; or notification No. 40/2017-Central Tax (Rate), dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1320 (E), dated the 23rd October, 2017; or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017; or notification No. 79/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vi
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Form GST REG – 20 Rule 8 proposes to substitute a new form GST REG-20 for the existing one. The new form is changed on the basis of the changes in Rule 22(4). It will cater to the needs of the new proviso to Rule 22(4) i.e., dropping of the proceedings of cancellation of registration of a registered person, if the assessee furnishes all the pending returns and makes full payment of the tax dues along with applicable interest and late fee, instead of filing reply to the show cause notice issued by the proper officer for cancellation of registration. New Form GST ITC – 04 Rule 9 proposes to substitute a new form GST ITC – 04 for the existing one for giving details of goods/capital goods sent to job worker and received back. In the existing form the following details are to be furnished- Details of inputs/capital goods sent for job-work; Details of inputs/capital goods received back from job worker or sent out from business place of job-work. In the new form the following details are to
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xable person. Section 44(1) of the Act provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year. The said Rule also provides for insertion of Form GSTR – 9A for Annual Return to be filed by the Composition Dealer, under Rule 80. The Form GSTR – 9B, the Annual Return meant for e-commerce operators and the Form GSTR – 9C, the Annual Return meant for every registered person 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, have not yet been notified by th
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GST – GST RFD – 10A – 1[FORM GST RFD-10A (See Rule 95) Application for refund by Canteen Stores Department (CSD) 1. GSTIN : 2. Name : 3. Address : 4. Tax Period (Quarter) : From To 5. Amount of Refund Claim :
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Goods and Services Tax – GST – By: – Pramod Kumar Rai – Dated:- 7-9-2018 Last Replied Date:- 26-9-2018 – I came across Notification No. 20/2018-C.T. (Rate) dated 26.07.2018, issued in exercise of powers conferred by Clause (ii) of proviso to sub section 3 of Section 54, by which Notification No. 5/2017-C.T. (Rate) dated 28.6.2017 has been amended to allow refund of unutilised input tax credit in respect of certain commodities of garment industry w.e.f. 1.8.2018, where credit has accumulated on account of inverted duty structure ( rate of tax on inputs being higher than the rate of tax on the output supplies of such goods). While doing so, this notification going beyond the legislative mandate also prescribes that accumulated Input Tax Credit (ITC) lying unutilised in balance in respect of these commodities, after payment of tax up to the Month of July 18 shall lapse. Section 54 of CGST/SGST Act, 2017 is a section dealing with refunds and it does not deal with creating a new liability
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cumulated credit alone, where accumulated credit can be converted into cash refund. Under Sub-clause 2 of Section 54(3), no power is given to go beyond the refund and to nullify the claim of credit itself. Lapsing of credit basically nullifies the credit claim under Section 16 of CGST Act which cannot be done under Section 54 of the Act. The Notification No. 20/2018-C.T. (Rate) dated 26.07.2018 is issued under so called powers conferred by Clause (ii) of proviso to Section 54(3) vide which credit has been made to lapse and thus this notification is ultra vires the act. I thought that based on representation of the industry Notification No. 20/2018 shall be corrected/amended, simply because under Section 54 of the CGST/SGST Act, government does not have power to force lapse of any credit. However to my utter surprise I came across Circular No. 56/30/2018-GST dated 24.08.2018 vide which Notification No. 20/2018-C.T. (Rate) dated 26.07.2018 has been justified with following clarification
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as credit refunded in liquid cash can be used for any purpose. Thus denial of refund of accumulated credit under Section 54, is basically denial of conversion of credit into cash. Denial of refund is neither equivalent to Denial of Credit nor lapsing of credit. Under section 54 when a refund claim is made with respect to accumulated credit, the amount of refund claim needs to be debited from the electronic credit ledger as prescribed under Sub-Rule (3) of Rule 86 of CGST/SGST Rules 2017 and in case refund so filed is rejected, either fully or partly, the amount debited under sub-rule (3), to the extent of rejection, shall be re-credited to the electronic credit ledger under Sub-Rule (4) of Rule 86 of CGST/SGST Rules 2017. This also shows that rejection/denial of refund claim does not have anything to do with lapsing of credit. Therefore the understanding expressed in Circular No. 56/30/2018-GST dated 24.08.2018 justifying issuance of Notification No. 20/2018-C.T. (Rate) dated 26.07.20
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325; 20/2018 दिनांक 26/07/18. विषय :1.कपडे पर संग्रहित inverted ITC को समाप्त नही करने हेतू । 2.अधिसूचना क्रमांक 20/2018 (वस्तू व सेवाकर)की समीक्षा करने हेतू । महोदय, सादर वन्दे। वस्तू व सेवाकर अधिसूचना संख्या 20/1018 &#
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11;सके उपयोग करने का हमारा अधिकार जारी रखा जाना चाहिए। उपरोक्त अधिसूचना वस्तू व सेवाकर परिषद की 28 वी बेठक मे की गयी सिफ़ारिश के आधार पर जारी की गयी है जो की परिषद की वेबसाईट पर म
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#2350;ाप्त करने का निर्णय नही हूआ था किन्तु इसके विपरीत पर अधिसूचना मे इसे समाप्त (lapse) कर दिया गया जो की उपयुक्त प्रतीत नही होता। 2. उपरोक्त अधिसूचना धारा 54 की उपधारा 3 के खंड (2) द्वारा प
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2309;धिकार मात्र वस्तुओं और सेवाओं के लिए संचित क्रेडिट की वापसी का कवरेज तय करने तक ही सीमित है। धारा 54 किसी भी तरह के आईटीसी को समाप्त करने के लिए सशक्त नहीं है, यहां तक कि इस ध&#
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;ा है, इसलिए भविष्य में हमारी कर देनदारियों के निर्वहन के लिए इसका उपयोग करने का हमारा मूल अधिकार है। अत इसे समाप्त नहीं किया जाना चाहिए। 4. जीएसटी का मूल्य माल की लागत में शाम&#
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2340; किया जाता है तो हमारी लेखांकन और लाभप्रदता (accounting and profitability) पर प्रतिकूल प्रभाव पडेगा। 5. आईटीसी संचय की अवधि 01/07/17 से 31/07/18 थी और इस दोरान संग्रहित आईटीसी का भविष्य मे उपयोग करने का अधिकार उपल&#
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;चानक आईटीसी को समाप्त करना यह उचित नहीं है, क्योंकी कोई भी अधिसूचना भविष्य के लिए प्रभावी होनी चाहिये लेकिन इस अधिसूचना से भूतकाळ मे प्रदत अधिकारो का हनन हो रहा है। 6. हमारे 
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#2368; जीएसटी का उपयोग हो चुका है और कौनसी जीएसटी अधिशेष है। इसी कारण से ITC समाप्ती के लिए परिपत्र मे दिये गये सूत्रानुसार आनेवाले परिणाम न्यायसंगत नहीं लगते आइए इसे निम्नलिखित
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61; बी के साथ उचित नहीं है क्योंकि ए और बी दोनो के पास inverted itc है और दोनो ने इसके लिए समान मूल्य चुकाया है लेकिन केवल बी संचय के कारण अपनी आईटीसी खो रहा है जबकी ए का कुछ भी नुकसान नहीं है
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2339; दस्तावेज होता है ओर इसके प्रकाशित होने से पहले आलेखन (Drafting) को भालीभांती जांचा जाना चाहिये और दस्तावेज की भाषा इतनी सुगम, सरल ओर सक्षम होनी चाहीये की उसे आसानी से समझा जा सके। 
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330;ंभित हो गये क्युंकी इसमे lapse शब्द का इस तरह प्रयोग किया गया जिससे प्रतीत होता है की 31/07/18 को जो भी ITC है वह समाप्त हो जायेगी, stock को भी नजरंदाज किया गया और lapse शब्द को स्पष्ट नही किया गया। इस &#
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2332;ारी की गयी है लेकिन यह सिफारिश के अनुरूप नही होकर विपरीत है क्योंकी इसमे संग्रहित itc को lapse किया गया जबकी परिषद की सिफारिश मे ऐसा कूछ भी नही है। 3. इसमे धारा 54 का उल्लेख किया गया है é
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2366; क्रेडिट को समाप्त करने का कोई इरादा नहीं है,केवल 31/07/18 तक संचित जीएसटी पर धनवापसी नही करेंगे, लेकिन इसके विपरीत अधिसूचना और परिपत्र मे संचित ITC को समाप्त कर दिया गया, अत ऐसा प्रत&#
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2352;िपत्र क्रमांक 56/30/2018 दिनांक 24/8/2018 को पुरे 28 दिनो के बाद जारी किया गया, जो की योग्य समय नहीं कहा जा सकता। आपसे निवेदन है की वस्तुस्थिती को समझे और संग्रहित ITC को समाप्त नही करते हुये, भवि&
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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 7-9-2018 – The question of classification of product called caesarstone which is an article made from artificial stone has been recently examined by Authority for Advance Ruling (AAR) and later by Appellate Authority for Advance Ruling (AAAR), Maharashtra in the matter of Re: Hafele India Pvt. Ltd. About Product Caesarstone is a product imported by applicant. This product is an article made from artificial stone. It is a product made using artificial or engineered stone. Basic Customs Duty was paid on the same as per Customs Tariff Act, 1975- Heading 6810 on goods cleared for home consumption as also the IGST. The caesarstone quartz surfaces were used for onward domestic sales in India. These are used as kitchen / furniture / home accessories. Caesarstone is 'engineered quartz surface' which outperforms natural stone. The manufacturer does not use it as a synonym of quartz as claimed by the appellant. It is bein
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ame, nature and use and not known by a mixture of quartz combined with other materials. Therefore the quartz contained in the goods in question i.e. Caesarstone, is not in crude state and has undergone processes beyond those allowed in Note 1 of Chapter 25. Advance Ruling The assessee was of the view that Caesarstone merits classification under HSN 2506 of the GST Schedule, however, at the time of importation, the same was being classified in heading 6810 for the purpose of levy of Basic Customs Duty (BCD) and IGST on the same. Considering the ambiguity in classification, the appellant initiated an application for an Advance Ruling before Advance Ruling Authority for determination of correct classification of Caesarstone under the Maharashtra Goods and Services Tax Act, 2017. Chapter 25 covers the naturally occurring quartz which has undergone changes without changing the structure of product (Heading 2506). Chapter 25 specifically excludes goods like caesarstone. The Authority for Adv
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as to be imported, it would have been classified under 2506 in the above two forms only. However, the form in which the goods are imported, even if it is presumed for the sake of argument that these are quartz, are neither in form of 'lumps' nor in the form of 'powder', but are Agglomerated/Fabricated/Engineered stone in slab form. For correct classification, one needs to understand the processes that the product has undergone from the primary state of the materials used to the finished state of the product being offered 'off the shelf. Chapter Note 1 to chapter 25 stipulates that the headings of this Chapter cover only products which are in the crude state or which have been washed, crushed, ground, powdered, levitated, sifted, screened, concentrated by floatation, magnetic separation or other mechanical of physical processes (except crystallisation), but not products which have been routed, calcined, obtained by mixing or subjected to processing beyond that mentio
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the processes mentioned in Chapter Note 1 to Chapter 25, and thus the said goods cannot be classified under this Chapter. The competing entry HSN 6810 covers Articles of Artificial Stones. As per the Explanatory Notes to HSN 6810, 'Artificial Stone is an imitation of natural stone obtained by agglomerating pieces of natural stone or crushes or powdered natural stone' (limestone, marble, granite, porphyry, serpentine etc.) with lime or cement or other binders (e.g. plastics). Articles of artificial stone include those of 'terrazzo', 'granito', etc.' The Explanatory Notes also state that- 'when lumps of quartz of various sizes are introduced into the mixture, artificial type products are obtained.' As per the Explanatory Notes to HSN 6810, 'Artificial Stone is an imitation of natural stone obtained by agglomerating pieces of natural stone or crushes or powdered natural stone (limestone, marble, granite, porphyry, serpentine etc.) with lime or cemen
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2018 (9) TMI 477 – GUJARAT HIGH COURT – TMI – Correction in migration Form – TRAN 1 Form – Input Tax Credit – migration to GST Regime – Held that:- Despite best efforts from the petitioner, the correction in the migration form did not materialize before the said date. Subsequently however, the correction has been carried out. Since such correction did not take place before 27.12.2017, the Tran1 form did not recognize the petitioner's unused CENVAT credit as on 01.06.2017 – NOTICE, returnable on 05.10.2018. – SPECIAL CIVIL APPLICATION NO. 13813 of 2018 Dated:- 7-9-2018 – MR. AKIL KURESHI AND MR. B.N. KARIA, JJ. For The Petitioner : Mr Hardik P Modh (5344) ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner's grievan
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al dates for filing Tran1 form expired, the petitioner realized this mistake and as permitted by the department, tried to amend the migration form by indicating the Central Excise Registration number. Several attempts for correction of the registration form failed due to the program glitches of the official portal of the department, upon which, the petitioner also entered into correspondence with the department on multiple occasions. In the meantime, the time for filing Tran1 form was extended from time to time and the last extension was till 27.12.2017. Despite best efforts from the petitioner, the correction in the migration form did not materialize before the said date. Subsequently however, the correction has been carried out. Since suc
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2018 (9) TMI 564 – CESTAT HYDERABAD – TMI – CENVAT Credit – whether the appellant is eligible to avail CENVAT credit of the service tax paid by him on Royalty charges paid to M/s Solute? – time limitation.
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Held that:- The show cause notice issued in September, 2015 is blatantly time barred. Hence the entire demand raised on the appellant needs to be set aside on the question of limitation itself.
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Appeal allowed. – E/30104/2018 – FINAL ORDER No. A/31082/2018 – Dated:- 7-9-2018 – Mr. M.V. Ravindran, Member (Judicial) For the Appellant : Shri Lalit Mohan Chandna, Advocate For the Respondent : Shri P.S. Reddy, Asst. Commissioner/AR ORDER PER: M.V. RAVINDRAN 1. This appeal is directed against the Order-in-Appeal No. HYD-EXCUSMD- AP2-056-17-18 dated 15.09.2017. 2. The relevant facts that arise for consideration are, the appellants are engaged in manufacturing paper quality products, organic compounds and water treatment chemicals falling under Chapters 29 & 38 of Central Exc
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Consultants Pvt. Ltd., Chennai (hereinafter referred to as M/s Solute) on 29.03.2008. As per the agreement, M/s Solute have to make available the technical knowhow, technical information and assistance in production and sale of high quality, speciality chemicals used in paper and pulp industry and they also grants exclusive right to issue sub-licenses / user licences to corporate entries and / or individuals in the domestic territory and grants exclusive rights to apply for licenses to manufacture and sell the products. 4. The appellant has entered into a Confidentiality Agreement with M/s Srivilas Hydrotech Pvt. Ltd., Bollaram (hereinafter referred to as M/s Srivilas) and provided certain proprietary information relating to product formulations, technology etc. which they procured from M/s Solute to M/s Srivilas and getting certain goods manufactured for them as per their requirement. M/s Srivilas manufacture the goods only for the appellants and they maintain confidentiality of the
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ds and re-packed and re-labelled the same into smaller containers and cleared the same from their premises on payment of appropriate duty as being deemed manufacturer of the goods. It is his submission that the CENVAT credit of service tax paid on Royalty charges is used directly or indirectly in the manufacture of final products. He would draw my attention to the decision of Tribunal in the case of TATA Motors [2017 (50) STR 28] wherein identical issue was considered. He would submit that though initially appellant had indicated that there was understanding as a job worker between appellant and M/s Srivilas but it was an arrangement of purchase of finished goods manufactured by M/s Srivilas, but the fact remains that appellant had shared the technology procured by them from M/s Solute, was sold by the appellant in smaller packs as deemed manufacturer. It is his further submission that the issue is also contested on limitation as appellant availed the CENVAT credit and informed the dep
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g capacity. It is his further submission that question of limitation raised by the appellant does not arise as appellant had tried to misdirect the queries of the department by stating that they had job worker arrangement with M/s Srivilas. It is his submission that there was an intention to avail ineligible CENVAT credit. 8. I have considered the submission made at length on both sides and perused the records. 9. On perusal of records the only issue that falls for consideration is whether the appellant is eligible to avail CENVAT credit of the service tax paid by him on Royalty charges paid to M/s Solute. Undisputedly, appellant procured technology for manufacturing of speciality chemicals from M/s Solute, paid royalty charges and discharged service tax. The appellant having no manufacturing capacity of his own got the finished goods manufactured from M/s Srivilas by sharing the technology procured by them. After getting the bulk finished goods from M/s Srivilas they re-packed and re-
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2018 (9) TMI 625 – THE NATIONAL ANTI-PROFITEERING AUTHORITY – 2018 (19) G. S. T. L. 497 (N. A. P. A.) – Profiteering Activity – Benefit of reduction in the rate of tax – it was alleged that Respondent had not passed on the benefit of reduction in the rate of tax by lowering the price of Vaseline VTM 400 ml, which he had purchased from the respondent, when the Goods and Services Tax (GST) was reduced from 28% to 18% on this product on 15.11.2017 – Rule 129 (1) of the CGST Rules, 2017.
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Held that:- Respondent has himself admitted through the Table submitted by him vide his submissions dated 23.4.2018 that prior to the reduction in the GST on the product from 28% to 18% w.e.f. 15.11.2017 it was being purchased by the Respondent at the base price of ₹ 158.66/- per unit with GST of ₹ 44.42/- @ 28% and the total purchase price was ₹ 203.08/ per unit and it was being sold by him on the price of ₹ 213.63/per unit after adding his margin @ 4.06% of ₹ 10.55/-.
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d that the HUL had changed the base price in its software and hence he was bound to charge the increased base price at the time of issuing invoices.
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However, the Respondent being a registered dealer having GSTIN 08AAEFS7072EIZ4 under the CGST/SGST Acts 2017 was fully aware of the reduction in the rate of tax of the product issued vide Notification No. 41/2017- Central Tax (Rate) dated 14.11.2017, with effect from 15.11.2017 and Section 171 of the above Act and hence he was legally bound not to charge the enhanced base price resulting in negation of the effect of reduction in the rate of tax and thus he cannot escape his accountability of passing on the benefit of the reduction in the rate of tax to his customers.
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The Respondent has also averred that Section 171 of the Act did not provide for any methodology for determining the commensurate reduction in the prices – Held that:- Section 171 only stipulates that any benefit of reduction in the rate of the tax or the ITC which
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to reduce the sale price of the product immediately commensurate to the reduction in the rate of tax as was notified on 14.11.2017 and pass on the benefit of reduction in the rate of the tax to his customers.
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Penalty – Held that:- It is clear from the facts of the present case that the Respondent was fully aware of the Notification dated 14.11.2017 whereby the rate of GST was reduced on the above product from 28% to 18%. He was also fully aware of the provisions of Section 171 of the above Act whereby he was bound to pass on the benefit of reduction in the rate of tax by commensurate reduction in the price of the above product. However, the Respondent has deliberately acted in defiance of the above law and hence he is guilty of the conduct which is contumacious and dishonest – Accordingly, it is proposed to impose penalty on the Respondent under Section 122 of the CGST Act, 2017 read with Rule 133 (d) of the CGST Rules, 2017. However, before the penalty is imposed the Respondent
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ction in the rate of tax by lowering the price of Vaseline VTM 400 ml. , (here-in-after referred to as the product) which he had purchased from the respondent, when the Goods and Services Tax (GST) was reduced from 28% to 18% on this product on 15.11.2017. He had also alleged that he had bought the above product from the Respondent @ ₹ 213.63/- per unit vide tax invoice No. GSA25066 on 26.09.2017 which included GST @ 28% and the Respondent had charged the same price when he had purchased the above product vide tax invoice No. GSA37782 on 15.11.2017 when the GST had been reduced to 18%. He had thus claimed that the Respondent had indulged in profiteering in contravention of the provisions of Section 171 of the CGST Act, 2017 and hence appropriate action should be taken against him. 2. The above application was examined by the Standing Committee on Anti-Profiteering and was referred to the DGAP, vide minutes of it's meeting dated 29.11.2017 for detailed investigation under Rule
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to the supply of goods and therefore, it did not fall under the ambit of Section 171 of the above Act. The DGAP has also informed that the Respondent had also contended that the peak sale period for the above product was during winters and before coming into force of the GST it was being sold under various Consumer Promotion Schemes (CPS) during the lean season by offering additional quantity or along with some additional products and such CPS were usually withdrawn during the winters. He has further informed that the Respondent had also submitted that the Scheme launched during the month of September, 2017 by offering additional quantity of the product was not withdrawn in November, 2017 and the MRP was retained at ₹ 235/- for 400 ml. of Vaseline which was the MRP for 300 ml. and thus the benefit of reduced rate of tax was passed on to the recipients through the additional quantity of 100 ml. The DGAP has also stated that the Respondent had claimed that the product was sold @ &
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he time of supply of the goods and services and any future event related to that supply would not render the transaction of original supply infructuous. The DGAP has also reported that the GST rate on the product had been reduced from 28% to 18% vide Notification No. 41/2017-Central Tax (Rate) dated 14.11.2017, with effect from 15.11.2017 and hence the benefit of tax reduction was required to be passed on by the Respondent. He has further reported that the claim made by the Respondent that the benefit of GST rate reduction had been passed on by increasing the quantity of Vaseline from 300 ml. to 400 ml. without any increase in the MRP was not tenable as the Respondent was not competent to either increase the quantity of the product or to reduce the MRP w.e.f. 15.11.2017 as it was not in his stock and on which full Input Tax Credit (ITC) of 28% had been availed by him. The DGAP has also submitted that the base price of the product, at the time of GST rate reduction w.e.f. 15.11.2017, wa
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/- per unit, which showed that the unit base price was enhanced by ₹ 14.15/- (Rs. 181.05-Rs. 166.90) and therefore, profiteering to the extent of ₹ 14.15/- per unit was proved against the Respondent. The DGAP has also stated that the Applicant No. 1 had again purchased 11 units of the product vide invoice No. GSA42046 dated 28.11.2017 from the Respondent on which the same net price of ₹ 213.63/- inclusive of GST was charged thus, profiteering of ₹ 14.15/- per unit was established against him. 6. The DGAP has concluded by stating that the Respondent had profiteered to the extent of ₹ 5,50,370/- from November, 2017 to January, 2018 which included the profiteering of ₹ 184/- made by him from the Applicant No. 1 on the sale of the 11 units of the product on 28.11.2017. He has further stated that the Respondent had profiteered an amount of ₹ 2,41 ,922/- @ ₹ 16.69/- including GST @ 18% per unit on the sale of 14,495 units and ₹ 3,08,448/-
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etailed written submissions on 10.4.2018 as well as additional written submissions on 23.4.2018 in which it was submitted that the Respondent was a distributor of HUL and he was bound to follow the price pattern and other sale policies decided by the HUL. He has also explained the entire chain of purchase of the product made by him from the HUL and it's subsequent sale to the retailers during the period prior to 15.11.2017, from 15.11.2017 to 07.12.2017 and from 08.12.2017 to 31.01.2018 as per the table given below in which the Respondent has been mentioned as the Noticee:- 8. The Respondent has stated that before 15.11.2017, the product was purchased by him from the HUL @ ₹ 158.66/- per unit on which tax at the rate of 28% i.e. ₹ 44.42/- was paid by him which was subsequently availed as ITC and thereafter, the product was sold at ₹ 213.64/- inclusive of GST and 4.06% margin. He has also stated that on 14.11.2018 he had 1288 units of the product in his stock, whic
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he HUL. Therefore he has further stated that profit, if any, was made by the HUL and not by him, as the excess amount of ₹ 18,217.90/- stood debited from his account on 26.02.2018 to the HUL for the 1288 units of the product which were in his stock as on 14.11.2017. He has also furnished a copy of The Bank Certificate and the Chartered Accountant's Certificate in this behalf. He has further contended that the cumulative benefit of reduction in the tax available on all the Stock Keeping Units (SKU) of which the product was part of, which came to ₹ 5,18,443.74/-, had been debited on 26.02.2018 to the account of the HUL; and the Respondent had not profited in any manner with the reduction in the rate of tax from 28% to 18% on 15.1 1.2017. 9. The Respondent has also submitted that during the period w.e.f. 15.11.2017 to 07.12.2017, he had bought the product from the HUL at the higher rate of ₹ 172.77/- and paid CST, i.e. ₹ 31.10/which was availed by him as ITC. H
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diary in the supply chain and had not profited due to the reduction in the rate of tax. 10. The Respondent has also argued that the notice dated 29.12.2017 and the Report by the DGAP dated 16.03.2018 were void ab-initio as the product bought by the Applicant No. 1 had been returned by him and therefore he had not suffered any loss. He has further argued that the term 'supply' was defined in Section 7 (1) (a) of the CGST Act, 2017 and under Section 34 (1) of the above Act, where the goods were returned, the supplier was required to issue a credit note and mention the details of the credit note in the GST return filed for the month in which such note was issued and hence it was evident that there was a provision in the Act itself for negating a supply transaction and since it was not in dispute that the transaction stood annulled by the Applicant No. 1 himself on 15.12.2017 therefore, no profiteering could be alleged by him. He has also relied upon the law settled by the Hon'
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passed on to the recipient by way of commensurate reduction in prices however there was no mechanism mentioned in the CGST Act on the factoring of commensurate reduction in the prices and the Act did not provide any methodology for determining the meaning of the term "commensurate reduction in prices." He has further averred that the Act also did not provide any time period/ time frame within which such commensurate reduction in prices was to take place in the absence of which a reasonable time period was required to be given to any registered person to bring about the necessary reduction in prices in view of the reduction in the GST rate since there were various practical issues as also various legal requirements which were required to be complied with. He has further averred that it was impossible to change the entire pricing mechanism, labelling and packaging overnight as it was settled that the law could not force a person to do a thing which was impossible as was enshrin
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₹ 14.15/- had been calculated by the DGAP by presuming that the difference between the original base price and the increased base price was earned by the Respondent, which was not correct as the base price was increased by the HUL post the change in the rate of tax, and this increase in base price was also earned by the HUL, therefore, profiteering, if any, could not be attributed to the Respondent. 14. During the course of the proceedings the HUL was also asked to clarify the claims made by the Respondent in respect of the increase in the base price, recovery of excess ITC and the deposits made by it in the CWF. The HUL vide its reply dated 03.05.2018 had admitted that it had asked its Redistribution Stockist to credit the excess ITC to its account and also that it had deposited the same in the CWF after recovering the same from them. 15. The DGAP vide his reply received by the Authority on 03.07.2018 on the letter dated 03.05.2018 of the HUL has stated that the profiteered amo
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8377; 9.77/- per unit and the product was sold by him at the price of ₹ 213.64/-. Therefore, it is clear that there was no reduction in the sale price charged by him although the rate of GST was cut by 10%, rather the base price was increased by ₹ 14.11/- per unit by the Respondent. The same price was charged by him on all the transactions made by him between 15.11.2017 to 7.12.2017. The base price was reduced by ₹ 2/- w.e.f. 8.12.2018 by the HUL after which sale price of ₹ 211.82/was charged by the Respondent whereby there was excess realisation of ₹ 12.11/- per unit. The Respondent has further admitted that he had sold 10 units of the product to the Applicant No. 1 vide invoice No. GSA25066 dated 26.9.2017 on which the base price was charged as ₹ 166.90/- and the sale price including the GST @ 28% was realised as ₹ 213.63/-. It is also acknowledged by the Respondent that he had sold 20 units of the product to the above Applicant vide invoice
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nsurately reducing the price of his product rather the base price was increased by him exactly by the same amount by which the tax had been reduced. The Respondent has claimed that the HUL had changed the base price in its software and hence he was bound to charge the increased base price at the time of issuing invoices. However, the Respondent being a registered dealer having GSTIN 08AAEFS7072EIZ4 under the CGST/SGST Acts 2017 was fully aware of the reduction in the rate of tax of the product issued vide Notification No. 41/2017- Central Tax (Rate) dated 14.11.2017, with effect from 15.11.2017 and Section 171 of the above Act and hence he was legally bound not to charge the enhanced base price resulting in negation of the effect of reduction in the rate of tax and thus he cannot escape his accountability of passing on the benefit of the reduction in the rate of tax to his customers. The Respondent has also not produced any evidence to show that he had objected to the increase made by
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5.11.2017 had been returned by him on 15.12.2017 and accordingly the transaction of supply had become infructuous and hence no profiteering could be alleged against him. However, this contention of the Respondent is not correct as the supply of goods stood completed on 15.11.2017 as soon as the tax invoice was issued by him after receipt of entire consideration and delivery of the goods was made to the above Applicant. This transaction was admittedly reflected by Respondent in his return for the month of November, 2017. The goods were returned by the above Applicant on 15.12.2017 on which the Respondent had issued a credit note in favour of the above Applicant vide which the cost of the goods as well as the GST charged was refunded to the above Applicant, which was again mentioned by him in his return for the month of December, 2017 as per the provisions of section 34 of the CGST Act, 2017. In case the transaction made on 15.11.2017 had been negated there was no question of its having
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for any methodology for determining the commensurate reduction in the prices. The argument advanced by the Respondent appears to be frivolous as it involves only mathematical calculation of the amount by which the tax had been reduced i.e. by 10% and after subtracting the same from the existing Maximum Retail Price (MRP), the MRP was to be re-fixed as per the provisions of the Legal Metrology (Packaged Commodities) Rules, 2011. It was also mandatory for the Respondent to declare the reduced MRP by affixing additional sticker or stamping or online printing as per the letter No. WM-10(31 )/2017 dated 16.11.2017 issued by the Ministry of Consumer Affairs, Food and Public Distribution. Govt. of India which he has failed to do. The GST law requires that the commensurate benefit as a result of reduction in the rate of tax or ITC has to be passed on to the recipients on each and every product which the Respondent has not done. It would also be pertinent to mention here that this Authority has
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t does not belong to them. The Respondent has made no effort to pass on the benefit which had become due after reduction in the rate of tax to his customers rather he had increased the base price and had infact illegally collected an amount equal to the reduction which had accrued due to the change in the rate of tax. He has also not followed the 2011 Rules supra citing his practical and logistical problems, which does not appear to be correct and hence he has contravened the provisions of the Section 171. The Respondent was at no stage required to perform an impossible act and hence the doctrine of "Lex non cogit ad impossibilia" does not apply in his case. 19. The Respondent has also claimed that the HUL had enhanced the quantity of Vaseline from 300 ml. to 400 ml. and charged the same MRP of ₹ 235/- after the tax was reduced and hence the benefit of reduction had been passed on to the customers. The contention of the Respondent made in this regard is completely unten
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equal to the amount of reduction in the rate of tax and hence any subsequent deposit of such excess amount in to the CWF cannot absolve him of the allegation of profiteering. 21. It is clear from the narration of the facts stated above that the Respondent has indulged in profiteering in violation of the provisions of Section 171 of the CGST Act, 2017 and has not passed on the benefit of reduction of tax as per the Notification dated 14.11.2017 supra in respect of the above product to his customers and therefore, he is liable for action under Rule 133 of the CGST Rules, 2017, the relevant provisions of which state as under:- "133. x-x-x-x-x-x-x-x-x-x-x-x-x-x-x-xx-x-x-x-x-x-x-x-x-x-x-x-x-x-x-x-x-x (3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order – (a) red
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ion in the rate of tax as was notified on 14.11.2017 and pass on the benefit of reduction in the rate of the tax to his customers. 23. Since the price of the product and the GST charged by him from the above Applicant in respect of the tax invoice issued on 15.11.2017 has been returned by him to the Applicant No. 1 the amount of profiteering is not being determined however, in respect of the tax invoice issued by him to the above Applicant on 28.11.2017 the amount of profiteering is determined as ₹ 184/-as has been mentioned in para 16 supra which shall be returned by him to the Applicant No. 1 with interest @ 18% w.e.f. 28.11.2017 till the same is paid. Based on the details of the supplies made by the Respondent to the other recipients who are not identifiable the amount of profiteering is determined as ₹ 5,50,186/excluding the amount of ₹ 184/-, which shall be deposited by him along with interest @ 18% to be calculated from the first of the subsequent month in which
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y aware of the Notification dated 14.11.2017 whereby the rate of GST was reduced on the above product from 28% to 18%. He was also fully aware of the provisions of Section 171 of the above Act whereby he was bound to pass on the benefit of reduction in the rate of tax by commensurate reduction in the price of the above product. However, the Respondent has deliberately acted in defiance of the above law and hence he is guilty of the conduct which is contumacious and dishonest. He has further acted in conscious disregard of the obligation which was cast upon him by the law, by issuing incorrect invoices in which the base price was deliberately enhanced exactly equal to the amount of reduced tax and thus he had denied the benefit of reduction in the rate of tax granted vide Notification dated 14.11.2017 to his customers. Accordingly he has committed offence under Section 122 (1) of the CGST Act, 2017 which states as under:- "122. Penalty for certain offences (1) Where a taxable perso
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GST – States – S.O. 232 – Dated:- 7-9-2018 – BIHAR GOVERNMENT COMMERCIAL TAX DEPARTMENT NOTIFICATION The 7th September 2018 S.O. 232, Date 7th September 2018- In exercise of the powers conferred by section 128 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, by the following classes of taxpayers:- (i) the registered persons whose return in FORM GSTR-3B of t
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GST – States – S.O. 231 – Dated:- 7-9-2018 – BIHAR GOVERNMENT COMMERCIAL TAX DEPARTMENT NOTIFICATION The 7th September 2018 S.O. 231 Dated 7th September 2018-In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Bihar Goods and Services Tax (Eighth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force with effect from 4th September 2018. 2. In the Bihar Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), in rule 22, in sub-rule (4), the following proviso shall be inserted, namely:- Provided that where the person instead of replying to the notice served under sub-rule (1) for contravention of the provisions contained in clause (b) or clause (c) of sub-section (2) of section 29, furnishes all the
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the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the turnover of services; and (b) the turnover of zero-rated supply of services determined in terms of clause (D) above and non-zero-rated supply of services, excluding- (i) the value of exempt supplies other than zero-rated supplies; and (ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period. . 6. In the said rules, with effect from the 23rd October, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:- (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have – (a) received supplies on which the benefit of the Commercial Taxes Department notification No. S.O.-249 dated the 18th October, 2017 published in the Bihar Gazette, Extraordinary, vide number 982, dated the 18th October, 2017 or notification No. 40/2017-
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, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01. . 8. In the said rules, for FORM GST REG-20, the following FORM shall be substituted, namely:- FORM GST REG-20 [See rule 22(4)] Reference No. – Date – To Name Address GSTIN/UIN Show Cause Notice No. Date- Order for dropping the proceedings for cancellation of registration This has reference to your reply filed vide ARN dated in response to the show cause notice referred to above. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated for the following reasons: <<text>> or The above referred show cause notice was issued for contravention of the provisions of clause (b) or clause (c) of sub-section (2) of section 29 of the Bihar Goods Services Tax Act, 2017. As you have filed a
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f inputs/capital goods received back from job worker or sent out from business place of job work (A) Details of inputs/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes: GSTIN/State of job worker if unregistered Challan No. issued by job worker under which goods have been received back Date of challan issued by job worker under which goods have been received back Description of goods UQC Quantity Original challan No. under which goods have been sent for job work Original challan date under which goods have been sent for job work Nature of job work done by job worker Losses & wastes UQC Quantity 1 2* 3* 4 5 6 7* 8* 9 10 11 (B) Details of inputs / capital goods received back from job worker other than the job worker to whom such goods were originally sent for job work; and losses and wastes: GSTIN/State of job worker if unregistered Challan No. issued by jobworker under which goods have been received back Date of challan iss
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filled. 2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table (B) are optional. 3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one correspondence between goods sent for job work and goods received back after job work is not possible. 6. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Name of Authorised Signatory ……… Designation /Status………………… Place Date 10. In the said rules, after FORM GSTR-8, the following FORMS shall be inserted, namely:- FORM GSTR-9 (See rule 80) Annual Return Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name 3B Trade Name (if any) Pt. II Details of Out
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-total (I to L above) N Supplies and advances on which tax is to be paid (H + M) above 5 Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year A Zero rated supply (Export) without payment of tax B Supply to SEZs without payment of tax C Supplies on which tax is to be paid by the recipient on reverse charge basis D Exempted E Nil Rated F Non-GST supply G Sub-total (A to F above) H Credit Notes issued in respect of transactions specified in A to F above (-) I Debit Notes issued in respect of transactions specified in A to F above (+) J Supplies declared through Amendments (+) K Supplies reduced through Amendments (-) L Sub-Total (H to K above) M Turnover on which tax is not to be paid (G + L above) N Total Turnover (including advances) (4N + 5M – 4G above) Pt.III Details of ITC as declared in returns filed during the financial year Description Type Central Tax State Tax/ UT Tax Integrated Tax Cess 1 2 3 4 5 6 6 Details of ITC avail
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ce (I – A above) K Transition Credit through TRAN-I (including revisions if any) L Transition Credit through TRAN-II M Any other ITC availed but not specified above N Sub-total (K to M above) O Total ITC availed (I+ N above) 7 Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year A As per Rule 37 B As per Rule 39 C As per Rule 42 D As per Rule 43 E As per section 17(5) F Reversal of TRAN-I credit G Reversal of TRAN-II credit H Other reversals (pl. specify) I Total ITC Reversed (A to H above) J Net ITC Available for Utilization (6O – 7I) 8 Other ITC related information A ITC as per GSTR-2A(Table 3 & 5 thereof) <Auto> <Auto> <Auto> <Auto> B ITC as per sum total of 6(B) and 6(H) above <Auto> C ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to September, 2018 D Difference [A-(B+C)] E
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red through Amendments (+) (net of debit notes) 11 Supplies / tax reduced through Amendments (-) (net of credit notes) 12 Reversal of ITC availed during previous financial year 13 ITC availed for the previous financial year 14 Differential tax paid on account of declaration in 10 & 11 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. VI Other Information 15 Particulars of Demands and Refunds Details Central Tax State Tax/ UT Tax Integrated Tax Cess Interest Penalty Late Fee/Others 1 2 3 4 5 6 8 9 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 supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis Details Taxable Value Central Tax State Tax/UT Tax Integrated Tax Cess 1 2 3 4 5 6 A Supplies received from Composition
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tity Code c. HSN: Harmonized System of Nomenclature Code 2. The details for the period between July 2017 to March 2018 are to be provided in this return. 3. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. The details filled in Part II is a consolidation of all the supplies declared by the taxpayer in the returns filed during the financial year. The instructions to fill Part II are as follows: Table No. Instructions 4A Aggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here. These will include details of supplies made through E-Commerce operators and are to be declared as net of credit notes or debit notes issued in this regard. Table 5, Table 7 along with respective amendments in Table 9 and Table 10 of FORM GSTR-1 may be used for filling up these details. 4B Aggregate value of supplies made to registered persons (including sup
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sued in the current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details. 4G Aggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered persons, unregistered persons on which tax is levied on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details. 4I Aggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 4J Aggregate value of debit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FOR
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ll be declared here. Table 8 of FORM GSTR-1 may be used for filling up these details. The value of no supply shall also be declared here. 5H Aggregate value of credit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 5I Aggregate value of debit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 5J & 5K Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details. 5N Total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also include amount of advances on which tax is paid but invoices have
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claimed in the ITC ledger. This is to be declared separately under 6(H) below. 6C Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. 6D Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. 6E Details of input tax credit availed on import of goods including supply of goods received from SEZs shall be declared here. It may be noted that the total ITC a
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hall be declared here. 6L Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here. 6M Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC01 and FORM ITC-02 in the financial year shall be declared here. 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39,42 and 43 of the Bihar Goods and Services Tax Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the Bihar Goods and Services Tax Act, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B) of FORM GSTR-3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 shall be declared in 7H. 8A The total credit
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GSTR-3B returns shall be declared here. The credit shall be classified as credit which was available and not availed or the credit was not availed as the same was ineligible. The sum total of both the rows should be equal to difference in 8D. 8G Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here. 8H The input tax credit as declared in Table 6E shall be auto-populated here. 8K The total input tax credit which shall lapse for the current financial year shall be computed in this row. 5. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details. 6. Part V consists of particulars of transactions for the previous financial year but declared in the returns of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions decl
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the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. 7. Part VI consists of details of other information. The instructions to fill Part VI are as follows: Table No. Instructions 15A, 15B, 15C and 15D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of
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ticular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above ₹ 1.50 Cr but upto ₹ 5.00 Cr and at four digits level for taxpayers having annual turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR-1 may be used for filling up details in Table 17. 19 Late fee will be payable if annual return is filed after the due date. FORM GSTR-9A (See rule 80) Annual Return (For Composition Taxpayer) FORM GSTR-9A (See rule 80) Annual Return (For Composition Taxpayer) Pt. I Basic Details 1 2 3A 3B 4 5 Financial Year GSTIN Legal Name <Auto> Trade Name (if any) <Auto> Period of composition scheme during the year (From To ) Aggregate Turnover of Previous Financial Year (Amount in Rs.in all tab
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tax paid as declared in returns filed during the financial year 9 Description Total tax payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Pt. IV Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier Description Turnover Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies / tax (outward) declared through Amendments (+) (net of debit notes) 11 12 13 Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes) Supplies / tax (outward) reduced through Amendments (-) (net of credit notes) Inward supplies liable to reverse charge reduced through Amendments (-) (net of credit notes) 14 Differential tax paid on account of declaration made in 10, 11, 12 & 13 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt.V 15 Other Informa
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ame of Authorised Signatory Designation / Status Place Date Instructions: – 1. The details for the period between July 2017 to March 2018 shall be provided in this return. 2. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows : Table No. Instructions 5 Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the return is being filed. For example for the annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this table. It is the sum total of turnover of all taxpayers registered on the same PAN. 3. Part II consists of the details of all outward and inward supplies in the financial year for which the annual return is filed. The instructions to fill Part II are as follows: Table No. Instructions 6A Aggregate value of all outward supplies net of debit notes / credit notes, net of advances and net of goods returned for the entire financial year shall be
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4A and Table 5 of FORM GSTR-4 may be used for filling up these details. 8B Aggregate value of all goods imported during the financial year shall be declared here. 4. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Table No. Instructions 10,11,12,13 and 14 Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 5 (relating to inward supplies) or Table 7(relating to outward supplies) of FORM GSTR- 4 of April to September of the current financial year or upto the date of filing of Annual Return for the
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f taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. 16A Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these details. 16B Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC-01 may be used for filling up these details. 17 Late fee will be payable if annual return is filed after the due date. ; 11. In the said rules, in FORM GST EWB-01, in the Notes, in serial number 7, in the Table, against Code 4 in the first column, for the letters and word SKD or CKD in the second column, the letters and words SKD or CKD or supply in batches or lots shall be substituted. [(File No. Bikri kar/GST/vividh-21/2017(Part-3) 2600)] By the o
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