Author: admin_gst

TCS PROVISIONS ON ELECTRONIC COMMERCE OPERATOR w.e.f. 01.10.2018
By: – Anuj Bansal
Goods and Services Tax – GST
Dated:- 22-9-2018

Section 52 of CGST Act governs the provision of TCS in case of Electronic Commerce Operator(here after referred as'ECO'). By press release dated 26/6/2017, Government has deferred the applicability of provisions of Section 52 relating to TCS, until further notice. The GST Council in their 22nd meeting held on 6th October, 2017 at New Delhi decided that operationalisation of TCS provisions shall be postponed till 31.03.2018. Thereafter, vide press release Dt.10/03/18, Government during 26th meeting of GST council held in New Delhi, decided that provisions relation to TCS stand suspended till 30.06.18. Then again vide press release Dt.29.06.18 provisions of Section 52 were suspended till 30.09.18 by the Government.Now finally, vide Notification no. 51/2018- Central Tax, Dt. 13.09.18 provisions of section 52 shall come in force from 01.10.2018,

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ity is there to return the goods too. To capture the unreported sales by vendors through ECO, Government has introduced provisions of TCS in GST Act. ECO is required to collect TCS of 1% from net taxable value of supplies made through them. For an example,suppose a certain product is sold at ₹ 10000/- through an Operator by a seller. The Operator would collect tax @ 1% of the net value of ₹ 10000/- i.e. ₹ 100/- as TCS. Further, following definitions are relevant before we proceed to analyse section 52 of CGST Act:-
* According to Section 2(45) of CGST Act, “Electronic commerce operator” means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce.
* According to Section 2(44) of CGST Act, “Electronic commerce” means the supply of goods or services or both, including digital products over digital or electronic network.
Section 52 of CGST Act and its analysis:
As per above section, 'Every Electronic commerce ope

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es by way of providing accommodation in hotel, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, except where such hotel, guest house etc. are liable for registration.
RATE OF TCS, COLLECTION AND PAYMENT OF TAX
Tax shall be collected by ECO @ 1% of net value of taxable supplies made through it, where payment of such supplies has to be collected by ECO.After determining the value of turnover as stated above, tax has to be collected on monthly basis.
Tax collected shall be deposited by the ECO to the Government within 10 days after the end of the month in which such collection is made. Tax collected has to be bifurcated in IGST, CGST, SGST and Union territory tax as is charged on invoice and deposited accordingly. Meaning, in case of Intra- state transaction TCS will be bifurcated in (0.5% CGST+ 0.5% SGST) and shall be deposited accordingly. While in case of Inter-state transaction, TCS of 1% will be deposited towards IGST as pe

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year.
MATCHING CONCEPT
Most important aspect is matching of details filed by ECO in GSTR-8 and by supplier in GSTR 1. Both the details should match. In case of discrepancy, both the parties shall be communicated discrepancies. The discrepancies shall be communicated in Form GST-MIS-3 to the supplier and GST MIS-4 to the ECO. As per CGST Rules 79(2) & 79(3) both of them should rectify the same. If rectification is not done in the month of communication of discrepancy, and if value of outward supply declared by operator is more than that of supplier, tax liability to the extent of discrepancy shall be added to output tax liability of supplier in following month in which discrepancy was communicated. Concern supplier is required to pay the tax along with the interest specified.
DEPARTMENT MAY CALL DETAILS
The department may issue a notice to theoperator to furnish details about:
* Supplies of goods/or services effected during any period, or
* Stock of goods held by the suppliers

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Stock Valutaion while ttransferring to Branches in different states
Query (Issue) Started By: – ravi kiran Dated:- 22-9-2018 Last Reply Date:- 22-9-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Sir
We seek your guidlines.
1) Head office in one state and branches in different states having different GST Numbers under the same PAN No.
2) Balance sheet is one only for Head office and its branches accross different states under same PAN No
3) Query: Stock transfers from Head office to branches to be valued at cost price or any profit to be added?
4) We are importing goods in head office and transferring to branches. We have landed cost available.
5) Do we need to transfer the goods to branches at cost price or do w

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l will be accepted as open market value provided whatever duties of Customs paid is included in the open market value, that is, landed cost+ Customs duties payable.
Q.5: – According to rule 28 of CGST Rules, 2017, "the value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall-
(a) be the open market value of such supply;
(b) if the open market value is not available, be the value of supply of goods or services of like kind and quality;
(c) if the value is not determinable under clause (a) or (b), be the value as determined by the application of rule 30

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paid or payable for the said supply of goods and or services where the supplier and the recipient of the supply are not related and price is the sole consideration for the supply.
In your case since you are related parties, the value of supply shall be
i) Open Market Value
ii) Value of supply of " like kind and quality "
iii) Value determined by rule 4 or 5
You can recheck and ensure the open market value of the similar goods and go ahead.
If not available follow rule 4 which says " Cost of the goods plus 10% ".
You may refer Sec.15 of the Act for more clarity.
Thanks..
Our experts may modify wherever required.
Reply By Yash Jain:
The Reply:
Dear Sir,
As per Rule 28 (In Reference to Section 15 of CGST Act (R

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Seizure Order Overturned Due to Missing E-Way Bill; No Intentional Law Violation Found by Petitioners Before Feb 2018.
Case-Laws
GST
Seizure order – E-way bill not accompanied – neither it can be said that Petitioners have deliberately committed any fault or disobeyed law intentionally or fraudulently, particularly when respondent-authorities themselves were not very clear – Order of Seizure of goods for the period prior to 1.2.2018 set aside.
TMI Updates – Highlights, quick notes,

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State authorities can detain and seize goods during inter-state movement under IGST Act to prevent tax evasion.
Case-Laws
GST
Jurisdiction of state authorities to detain and seize the goods under inter-state movement under IGST Act – Officers of State are also competent for search, seizure and imposition of penalty in respect of violation of Central Enactments. Moreover, provisions relating to search and seizure are not for the purpose of imposition of a new liability but to regulate fi

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Turmeric commission agents' services to agriculturists under Heading 9986 attract 'NIL' CGST and SGST rates.
Case-Laws
GST
Levy of GST – The service by the Commission Agents as per the submis

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Applicant Must Pay IGST on Vessel Transport via Reverse Charge; Addresses Ocean Freight Double Taxation Concerns.
Case-Laws
GST
Levy of GST on – applicability of Ocean freight Charges and Sys

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Copper XLPE Cable Not Eligible for Concessional GST Rate, Falls Outside Notification No. 03/2017-CT, SI. No. 1 Scope.
Case-Laws
GST
Classification of goods – Concessional rate of GST – supply

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GST Adjustments in Returns
Query (Issue) Started By: – akhil revuri Dated:- 21-9-2018 Last Reply Date:- 21-9-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Expert,
Please tell ,e how to solve the following issues?
1) Forgot to show nil rated purchases in the FY 17-18 in 3B return. can we show that nil rated purchases in the current FY i.e., in 18-19? And if can we show it under table 5 of 3B along with the Current years nil rated purchases?
2) Filed 3B returns for the months of Jan, Feb, March 18 Returns and total nil rated sales shown is ₹ 10L.
however in GSTR-1 of the March Qtr Total nil rated sales showed is ₹ 14L. how to rectify this in this year returns?
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Re

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GST on Schooel fees charges by Schools
Query (Issue) Started By: – alok saxena Dated:- 21-9-2018 Last Reply Date:- 22-9-2018 Goods and Services Tax – GST
Got 5 Replies
GST
pl clear if any pvt School or coaching centre charges GST on Fees which Status of Refund and who will entitle to claim without GST no
Alok Saxena
8003398895
Reply By SHIVKUMAR SHARMA:
The Reply:
No.You can not take Refund of GST Paid. As you are not Registered under GST.
Reply By alok saxena:
The Reply:
if fees paid by any prop.person his son & he registered in GST composition Scheme.
Reply By A.K. Batra:
The Reply:
Dear sir,
As per entry no 66 of Notification No. 12/2017-CT (rate) dated 28.06.2018 services provided by an educational institution to i

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COLLECTION OF TAX AT SOURCE UNDER ‘GST’
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 21-9-2018

Date of effect
The provisions of GST came into effect from 01.07.2017. Section 3 of the Central Goods and Services Tax Act, 2017 ('Act' for short) provides that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
Vide Notification No. 51/2018-Central Tax, dated 13.09.2018, the Central Government appointed 01.10.2018 as the date on which the provisions of section 52 (tax collected at source) of the Act will come into force.
Who are to collect tax at source?
Section 52(1) provides that every electronic commerce operator, not being an agent, shall collect an amount calculated of the net value of taxable supplies made through it by other suppliers where the consideration with respect

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tronic verification code, in Form GST REG-07 for the grant of registration through the common portal. The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application.
Amendment of registration certificate
Rule 19 provides that where there is any change in any of the particulars furnished in the application for registration in Form GST REG-07 the registered person shall, within a period of fifteen days of such change, submit an application, duly signed or verified through electronic verification code, electronically in Form GST REG-14, along with the documents relating to such change at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. If the particulars furnished is correct the proper officer will cause amendment of registration certificate.
Where the proper officer is of the opinion that the

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cation, or
(b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause,
the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal.
Cancellation of registration certificate
Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in Form GST REG-06 has been issued is no longer liable to collect tax at source under 52 the said officer may cancel the registration and such cancellation shall be communicated to the said person electronically in Form GST REG-08. The proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration.
Rate of tax
Every electronic commerce operator, not being an agent, shall collect an amount calculated at such rate not exceeding one per cent., as may be

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s tax under sub-section (3) of section 52, he shall be liable to pay a penalty of ten thousand rupees or an amount equivalent to the tax evaded or the tax not collected under section 52 or short collected or collected but not paid to the Government whichever is higher.
Furnishing of statement
Section 52(4) provides that every operator who collects the amount shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected during a month, Form GSTR – 8, within ten days after the end of such month.
The following information is to be furnished in Form GSTR – 8-
* Basic details;
* Details of supplies made through e-commerce operator;
* Amendments to details of supplies in respect of any earlier statement;
* Details of interest;
* Tax payable and paid;
* Interest payable and paid;
* Refund claimed from elect

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n of any omission or incorrect particulars shall be allowed after the due date for furnishing of statement for the month of September following the end of the financial year or the actual date of furnishing of the relevant annual statement, whichever is earlier.
Matching with GSTR – 1
Section 52(8) provides that the details of supplies furnished by every operator shall be matched with the corresponding details of outward supplies furnished by the concerned supplier registered under this Act. Rule 78 provides that the following details relating to the supplies made through an e-Commerce operator, as declared in Form GSTR-8, shall be matched with the corresponding details declared by the supplier in Form GSTR-1-
* State of place of supply; and
* net taxable value
where the time limit for furnishing Form GSTR-1 under section 37 has been extended, the date of matching of the above mentioned details shall be extended accordingly. The Commissioner may, on the recommendations of the Co

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de available.
Where the discrepancy is not rectified, an amount to the extent of discrepancy shall be added to the output tax liability of the supplier in his return in Form GSTR-3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liability and interest payable thereon shall be made available to the supplier electronically on the common portal in Form GST MIS-3.
Section 52(11) provides that the concerned supplier, in whose output tax liability any amount has been added, shall pay the tax payable in respect of such supply along with interest, at the rate specified under section 50(1) on the amount so added from the date such tax was due till the date of its payment.
Powers of Authority
Any authority not below the rank of Deputy Commissioner may serve a notice, either before or during the course of any proceedings under this Act, requiring the operator to furnish such details relating to-
* supplies of good

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Interest related
Query (Issue) Started By: – Ramesh Prajapati Dated:- 21-9-2018 Last Reply Date:- 10-10-2018 Goods and Services Tax – GST
Got 10 Replies
GST
Sir,
A dealer has submitted gstr 3b of July 17 with following detalis.
Output gst 100000
Itc 80000
Net gst paid 20000
Later he rectified above data in December 17 gstr 3b as under
Output tax 250000
Itc 150000 (
Net gst 100000(itc adjusted from credit ledger)
My question is on which amount interest would be payable
250000, 100000 or other?
My dout.. As dealer has adjusted itc in December, he would liable to pay interest on entire amount of output i. E 250000 from August to December
Pl guide
Reply By SHIVKUMAR SHARMA:
The Reply:
Interest is to be payable on

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he Return "for the month" in which it is filed
As the Additional ITC (Rs.70000/-) is not claimed in the Returns for the Month of August, same will not be considered as ITC in August.
However As per Sec 18(5), ITC Will not be available in case Invoice is more than 1 year Old. Assuming that you have not filed Return for Aug-2018, you can take input
However if the Returns for Aug-2018 is filed without considering the Input then you will not be eligible for the ITC Of ₹ 70000/-
Reply By SHIVKUMAR SHARMA:
The Reply:
Shri Yash Jain Ji
The Querist have made the Payment of Tax in Dec.2017 not In Dec.2018
Reply By Ramesh Prajapati:
The Reply:
Thank you sir!
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
Interest is to be p

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Goa Goods and Services Tax (Tenth Amendment) Rules, 2018
38/1/2017-Fin(R&C)(71) Dated:- 21-9-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
Notification No. 38/1/2017-Fin(R&C)(71)
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Goa Goods and Services Tax (Tenth Amendment) Rules, 2018.
(2) They shall come into force with effect from the 13th day of September, 2018.
2. In the FORMS to the Goa Goods and Services Tax Rules, 2017, after FORM GSTR-9A, the following shall be inserted, namely:-
“FORM GSTR-9C
See rule 80(3)
PART – A – Reconciliation Statement
Pt. I
Basic Details
1
Financial Year
2
GSTIN
3A
Legal Name
< Auto >
3B
Trade Name
(if any)
< Auto >
4
Are y

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

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mount
PT 1
10
Reasons for un-reconciled payment of amount
A
B
Reason 1
<< Text >>
Reason 2
<< Text >>
C
Reason 3
<< Text >>
11
Additional amount payable but not paid (due to reasons specified under Tables
6,8 and 10 above)
To be paid through Cash
Description
Taxable Value
Central tax
State tax / UT tax
Integrated tax
Cess, if applicabl e
1
2
3
4
5
6
5%
12%
18%
28%
3%
0.25%
0.10%
Interest
Late Fee
Penalty
Others
(please specify)
Pt.
Reconciliation of Input Tax Credit (ITC)
IV
12
Reconciliation of Net Input Tax Credit (ITC)
A
ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts)
B
ITC booked in earlier Financial Years claimed in current
Financial Year
(+)
C
ITC booked in current Financial Year to be claimed in subsequent Financial Years
(-)
D
ITC availed as per audited financial statements or books of account
< A

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Total amount of eligible ITC availed
<>
S
ITC claimed in Annual Return (GSTR9)
T
Un-reconciled ITC
ITC 2
15
Reasons for un – reconciled difference in ITC
A
Reason 1
<< Text >>
B
C
Reason 2
<< Text >>
Reason 3
<< Text >>
16
Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above)
Description
Amount Payable
Central Tax
State/UT Tax
Integrated Tax
Cess
Interest
Penalty
Pt.
V
Auditor's recommendation on additional Liability due to non-reconciliation
To be paid through Cash
Description
Value
Central tax
State tax / UT tax
Integrated tax
Cess, if applicabl e
1
2
3
4
5
6
5%
12%
18%
28%
3%
0.25%
0.10%
Input Tax Credit
Interest
Late Fee
Penalty
Any other amount paid for supplies not included in Annual Return (GSTR 9)
Erroneous refund to be paid back
Outstanding demands to be settled
Other (Pl. specify)
Verification:
I hereby solemnly affirm and declare that the information given he

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

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the annual return (GSTR-9)shall be declared here.
5F
Trade discounts which are accounted for in the audited Annual Financial Statement but on which GST was leviable(being not permissible) shall be declared here.
5G
Turnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here.
5H
Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable on such revenue in the same financial year shall be declared here.
5I
Value of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Annual Financial Statement shall be declared here.
5J
Aggregate value of credit notes which have been accounted for in the audited Annual Financial Statement but were not admissible under Section 34 of the CGST Act shall be declared here.
5K
Aggregate value of all goods supplied by SEZs to DTA units for

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

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

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clared here. This shall include transitional credit which was booked in earlier years but availed duringFinancial Year 2017-18.
12C
Any ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here.
12D
ITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto-populated here.
12E
Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR9) shall be declared here.
13
Reasons for non-reconciliation of ITC as per audited Annual Financial Statement or books of account (Table 12D) and the net ITC (Table12E) availed in the Annual Return (GSTR9) shall be specified here.
14
This table is for reconciliation of ITC declared in the Annual Return (GSTR9) against the expenses booked in the audited Annual Financial Statement or books of a

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

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

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

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penditure account for the period beginning from ………..…to ending on …….,
(c) the cash flow statement for the period beginning from ……..…to ending on ………, and
(d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account/income and expenditure account and balance sheet.
2. I/we report that the said registered person-
*has maintained the books of accounts, records and documents as required by the
IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder
*has not maintained the following accounts/records/documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder:
1.
2.
3.
3. The documents required to be furnished under section 35 (5) of the CGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act is annexed herewith in Form No.GSTR-9C.
4. In *my/o

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Government of Goa appoints the 1st day of October, 2018, as the date on which the provisions of section 52 of the Goa Goods and Services Tax Act, 2017
38/1/2017-Fin(R&C)(73) Dated:- 21-9-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
Notification
38/1/2017-Fin(R&C)(73)
In exercise of the powers conferred by sub-section (3) of section 1 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter

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Notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-state taxable supplies under HGST Act, 2017.
89/GST-2 Dated:- 21-9-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 21st September, 2018
No. 89/GST-2.- In exercise of the powers conferred by sub-section (1) of section 52 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Gover

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Kanakia Hotels & Resorts Pvt. Ltd. Versus The Union of India & Ors.
GST
2018 (9) TMI 1643 – BOMBAY HIGH COURT – TMI
BOMBAY HIGH COURT – HC
Dated:- 21-9-2018
WRIT PETITION NO. 5946 OF 2018
GST
M.S. SANKLECHA & RIYAZ I. CHAGLA, JJ.
Mr. Tarun Gulati a/w Mr. Vinayak Mathur I/b PDS Legal for the petitioner
Mr. M. Dwivedi a/w Mr. J.B. Mishra for the respondents  
P.C.
1. This petition under Article 226 of the Constitution of India seeks a direction to respondents in particular respondent no.5 i.e. the Chairman, Goods and Services Tax Network, Ministry of Finance to enable online submission of the declaration under Form GST TRAN-1 so as to enable the petitioner to claim input tax credit of Cenvat credit under the Goo

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ee (ITGRC) held on 22.06.2018. The ITGRC committee had approved filing of TRAN-1 by the petitioner. ITGRC referred the matter to the Law Committee to examine the consequential actions required to be taken and the mechanism for implementation of such actions (this is in accordance with Clause 7 of the Circular dated 3.4.2018). The matter was deliberated in the Law Committee and after the approval of the competent authority, CBIC has now issued Notification No.48/2018 dated 10.09.2018 (copy attached) wherein Rule 117(1A) has been inserted. This rule provides for the following :
“(1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under Rule 117(1A) of the Central Goods and Services Tax Rules, 2017 in certain cases.
CCT/26-2/2017-2018/13/2242 Dated:- 21-9-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
Department of Finance
Office of the Commissioner of Commercial Taxes
__
Order
CCT/26-2/2017-2018/13/2242
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under Rule 117(1A) of the Central Goods and Se

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M/s Shree Trading Co. Versus Union of India and others
GST
2018 (10) TMI 48 – PUNJAB AND HARYANA HIGH COURT – TMI
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 21-9-2018
CWP No. 24275 of 2018
GST
MR. RAJESH BINDAL AND MR. AMIT RAWAL JJ.
Present:- Mr. Rishab Singla, Advocate for the petitioner.
Mr. Sunish Bindlish, Advocate for respondents No.1 and 2.
Ms. Anu Pal, Deputy Advocate General, Punjab.
Rajesh Bindal, J.
The assessee in the instant petition claims to be registered under Punjab VAT Act, 2005 (in short PVAT Act) as well as CST Act and under the GST Act, 2017 and is filing the VAT returns along with annual statements well in time as per the provisions of the PVAT Act and discharging the due liabilities.
Accord

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.(C) 1300/2018 titled as “Sare Realty Projects Private Limited Vs. Union of India & others” and other connected petitions.
The Government has also issued a Circular No.39/13/2018- GST dated 3.4.2018 to approach the Redressal Committee concerned for redressal of issues relating to filing of Form TRAN-01. It has been stated that certain assessees have already approached the Nodal Officer or the Redressal Committee concerned by submitting their respective representations but the same have not been adjudicated and no decision has been taken thereupon so far.
After hearing learned counsel for the parties, perusing the present petition and without expressing any opinion on the merits of the case, we dispose of the present petition by granting l

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Seeks to extend the due date for filling of FORM GSTR-3B for newly migrated (obtaining GSTIN vide notification No. FTX.56/2017/Pt-I/130 dtd.14/09/2018) taxpayers [Amends notf. No. 4/2017-GST and 17/2017-GST].
CT/GST-14/2017/161-14/2018-GST Dated:- 21-9-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN
NOTIFICATION No. 14/2018-GST
The 21st September, 2018
No. CT/GST-14/2017/161.- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 (hereafter in this notification

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Seeks to extend the due date for filling of FORM GSTR-3B for newly migrated (obtaining GSTIN vide notification No. FTX.56/2017/Pt-I/130 dtd.14/09/2018) taxpayers [Amends notf. No. 11/2017-GST and 3/2018-GST].
CT/GST-14/2017/162-15/2018-GST Dated:- 21-9-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN
NOTIFICATION No. 15/2018-GST
The 21st September, 2018
No. CT/GST-14/2017/162.- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 (hereafter in this notification

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Seeks to extend the due date for filling of FORM GSTR-3B for newly migrated (obtaining GSTIN vide notification No. FTX.56/2017/Pt-I/130 dtd.14/09/2018) taxpayers [Amends notf. No. 12/2018-GST].
CT/GST-14/2017/163-16/2018-GST Dated:- 21-9-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX ASSAM :: :: KAR BHAWAN
NOTIFICATION No. 16/2018-GST
The 21st September, 2018
No. CT/GST-14/2017/163.- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as

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The Puducherry Goods and Services Tax (Ninth Amendment) Rules, 2018.
G.O. Ms. No. 45 Dated:- 21-9-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 45, Puducherry, dated 21st September 2018)
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Puducherry Goods and Services Tax (Ninth Amendment) Rules, 2018.
(2) They shall be deemed to have come into force with effect from the

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Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to 1.5 crores.
G.O. Ms. No. 44 Dated:- 21-9-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 44, Puducherry, dated 21st September 2018)
NOTIFICATION
In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), (hereafter in this notification referred to as the said Act) and in supersession of-
(i) Notification issued vide G.O. Ms. No. 53/CT/2017-18, dated the 17th November, 2017 published in the Gazette of Puducherry, Extraordinary Part I, No.189, dated the 17th November, 2017;

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w for furnishing the details of outward supply of goods or services or both.
2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-
TABLE
Sl. No.
Quarter for which the details in FORM GSTR-1 are furnished
Time period for furnishing the 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
Jul

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Gurugram Zonal Unit of the Directorate General of GST Intelligence (DGGI) arrests two businessmenin a case of fraudulent issuance of Input Tax Credit (ITC) invoices without actual supply of goods, involving evasion of approximately 79.21 crore on the taxable value of concocted supplies of 450 crore
GST
Dated:- 20-9-2018

Gurugram Zonal Unit of the Directorate General of GST Intelligence (DGGI) have arrested two businessmen, namely, Sh. Vikas Goel, Director of M/s Mica Industries Ltd, Delhi and Bhiwadi & M/s. Satellite Cables Pvt Ltd., Bhiwadi and Sh. Raju Singh Proprietor of M/s Galaxy Metal Products on 14.09.2018 in a case of fraudulent issuance of Input Tax Credit invoices without actual supply of goods, involving evasion of

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ake invoices. They are involved in issuing fake bills/invoices to each other in a Circular manner without any concomitant movement of goods or payments for such transactions thereby wrongful availing and utilizing fake ITC. On verification of corroborated documentary evidences and statements of various persons it was established that there was no movement of goods against the invoices raised. Both the Directors of companies and both the proprietor of firms have admitted that all payments for the transactions were made by third party adjustments and which were done at the end of the year. There was no actual payment invoice wise.
Further investigations are underway and the quantum of evasion is likely to go up. Officers are not ruling out t

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Guidance Issued for Processing IGST Refund Claims Stuck Due to Transmission Issues from GSTN to DG Systems.
Circulars
Customs
Sanction of pending IGST refund claims where the records have not

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Non GST Supply
Query (Issue) Started By: – Archna Gupta Dated:- 20-9-2018 Last Reply Date:- 21-9-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Sir/ Madam
Please clarify that is there any difference between Non-Taxable supply and Non-GST supply with examples.
Regards
Archna Gupta
Reply By SHIVKUMAR SHARMA:
The Reply:
1.Supply of Goods & Services That have Nil GST is Called Non taxable Supply.
Example: Grains ,Salt,Jaggery Etc.
2.Goods & Services that does not come under the purview of GST while other taxes may be applicable
called Non GST Supply.
Example : Petrol,Diesel,Alcohol Etc.
Reply By Archna Gupta:
The Reply:
Dear Mr. Sharma
In the definition of exempt supply the terms Nil rated and non taxable supp

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k on internet and ass you know internet is everything for the business. buy indian facebook likes
Reply By Nitika Aggarwal:
The Reply:
Dear Mam,
As per section 2(78) of CGST Act, 2017 non taxable supply means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act. Meaning thereby, such supply of goods or services are first taxable but due to exemption notifications issued on timely basis, they are not exigible to tax.
Like supply of cereal grains are not leviable to tax because they are covered under the exemption notification no. 02/2017-CT(rate) dated 28.06.2018.
Non GST Supplies are those supplies on which the act itself not applicable. They are kept outs

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