Author: admin_gst

Seeks to insert explanation in an item in notification No.FIN/REV-3/GST/1/08 (Pt-1) “N” dated the 30th June, 2017
FIN/REV-3/GST/1/08 /(Pt-1)(Vol 1)/08 Dated:- 31-12-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/08
Dated: 31st December, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (3) of section 11 of the Nagaland Goods and Services Tax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend Notification No. FIN/REV-3/GST/l/08 (Pt-l)”P” dated the 30th June, 2017
FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/07 Dated:- 31-12-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/07
Dated: 31st December, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (3) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/l/08 (Pt-l) "P" dated the 30th Jun

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

after serial number 11 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
“12.
Services provided by business facilitator (BF) to a banking company
Business facilitator (BF)
A banking company, located in the taxable territory
13.
Services provided by an agent of business correspondent (BC) to business correspondent (BC).
An agent of business correspondent (BC)
A business correspondent, located in the taxable territory.
14.
Security services (services provided by way of supply of security personnel) provided to a registered person:
Provided that nothing contained in this entry shall apply to, –
(i) (a) a Department or Establishment of the Central Government o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend Notification No. FIN/REV-3/GST/1/08 (Pt-1) “O” dated the 30th June, 2017
FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/06 Dated:- 31-12-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/06
Dated: 31st December, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (R

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or making a taxable supply of goods or services.
Nil
Nil”;
(b) after serial number 27 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“27A
Heading 9971
Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY).
Nil
Nil”;
(c) against serial number 34A, in the entry in column (3), after the letters and words “PSUs from the”, the words “banking companies and” shall be inserted;
(d) against serial number 66, for the entry in column (2), the following entry shall be substituted namely: –
“Heading 9992 or Heading 9963”;
(e) serial number 67 and the entries relating thereto,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend Notification No. FIN/REV-3/GST/1/08 (Pt-1) “N” dated the 30th June, 2017
FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/05 Dated:- 31-12-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/05
Dated: 31st December, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08 (Pt-1) “N” dated the 30th June, 2017, namely:-
1. In the said notification,-
(i) in the Table, –
(a) against

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

es “(iv),”, the brackets and figures “(iva),” shall be inserted;
(d) against serial number 15, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –
(3)
(4)
(5)
“(vi) Service of third party insurance of “goods carriage”
6
–
(vii) Financial and related services other than (i), (ii), (iii), (iv), (v), and (vi) above.
9
-“;
(e) against serial number 17, for item (viii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –
(3)
(4)
(5)
“(viia) Leasing or renting of goods
Same rate of central tax as applicable on supply of like goods involving transfer of title in goods
–
(viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above
9
-“;
(f) against serial number 21, in column (3), in item (ii), after the brackets, figures and word “(i) above”, the words a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ing serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“38.
9954 or 9983 or 9987
Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, –
(a) Bio-gas plant
(b) Solar power based devices
(c) Solar power generating system
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
(e) Waste to energy plants / devices
(f) Ocean waves/tidal waves energy devices/plants
9
-“;
(ii) in paragraph 4 relating to Explanation, after clause (x), the following clauses shall be inserted, namely: –
“(xi) “specified organisation” shall mean, –
(a) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or
(b) 'Committee' or 'State Committee' as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002).
(xii) “goods carriage” has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988).”.
2. This n

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend Notification No. FIN/REV-3/GST/1/08 (Pt-1) “E” dated the 30th June, 2017
FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/03 Dated:- 31-12-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/03
Dated: 31st December, 2018
NOTIFICATION
In exercise of the powers conferred by sub-sections (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08 (Pt-1) “E” dated the 30th June,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers
18/2018-GST – CT/GST-14/2017/183 Dated:- 31-12-2018 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. 18/2018-GST
The 31st December, 2018
No. CT/GST-14/2017/183.- 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, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments –
(i) in notification No. 4

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers
19/2018-GST – CT/GST-14/2017/184 Dated:- 31-12-2018 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. 19/2018-GST
The 31st December, 2018
No. CT/GST-14/2017/184- 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, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments –
(i) in notification No. 11

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
20/2018-GST – CT/GST-14/2017/185 Dated:- 31-12-2018 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. 20/2018-GST
The 31st December, 2018
No. CT/GST-14/2017/185.- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Tamil Nadu Goods and Services Tax (Second Removal of Difficulties) Order, 2018
G.O. Ms. No. 157 Dated:- 31-12-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017
[G.O. Ms. No. 157, Commercial Taxes and Registration (B1), 31st December 2018, Margazhi 16, Vilambi, Thiruvalluvar Aandu-2049]
No.II(2)/CTR/1099(e-1)/2018
WHEREAS, sub-section (4) of Section 16 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this Order referred to as the said Act) Provides that a registered person shall not be entitled to take input tax credit

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

case there is short payment of tax on account of such error or omission, in return to be furnished for such tax period:
Provided that no rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under Section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier;
AND WHEREAS, the financial year 2017-18 was the first year of the implementation of the Goods and Services Tax in India and the taxpayers were still in the process of familiarising themselves with the new taxation system and due to lack of said familiarity-
(i) the registered persons

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

move the difficulties, namely :-
1. Short title-This Order may be called the Tamil Nadu Goods and Services Tax (Second Removal of Difficulties) Order, 2018.-
2. In sub-section (4) of Section 16 of the said Act, the following proviso shall be inserted, namely: –
"Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under Section 39 for the month of September, 2018 till the due date of furnishing of the return under the said Section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier u

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Tamil Nadu Goods and Services Tax (Third Removal of Difficulties) Order, 2018
G.O. Ms. No. 158 Dated:- 31-12-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017
[G.O. Ms. No. 158, Commercial Taxes and Registration (B1), 31st December 2018, Margazhi 16, Vilambi, Thiruvalluvar Aandu-2049]
No.II(2)/CTR/1099(e-2)/2018
WHEREAS, sub-section (1) of Section 44 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a per

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

he registered persons, as referred to in the said sub-section (1) and because of that, certain difficulties have arisen in giving effect to the provisions of the said Section.
NOW, THEREFORE, in exercise of the powers conferred by Section 172 of the Tamil Nadu Goods and Services Tax Act. 2017, the Governor of Tamil Nadu, on recommendations of the Council, hereby makes the following Order, to remove the difficulties. namely:-
1. Short title.-This Order may be called the Tamil Nadu Goods and Services Tax (Third Removal of Difficulties) Order, 2018.
2. In Section 44 of the Tamil Nadu Goods and Services Tax Act. 2017. in the Explanation, for the figures, letters and word "31st March. 2019", the figures. letters and word "30

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Tamil Nadu Goods and Services Tax (Fourth Removal of Difficulties) order. 2018
G.O. Ms. No. 159 Dated:- 31-12-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017
[G.O. Ms. No. 159, Commercial Taxes and Registration (B1), 31st December 2018, Margazhi 16, Vilambi, Thiruvalluvar Aandu-2049]
No.II(2)/CTR/1099(e-3)/2018
WHEREAS, sub-section (4) of Section 52 of the Tamil Nadu Goods and Services Tax Act. 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) sh

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

giving effect to the provisions of the said sub-section;
NOW. THEREFORE, in exercise of the powers conferred by Section 172 of the Tamil Nadu Goods and Services Tax Act, 2017, the Governor of Tamil Nadu on recommendations Of the Council, hereby makes the following Order, to remove the difficulties, namely:
1. Short title – This Order may be called the Tamil Nadu Goods and Services Tax (Fourth Removal of Difficulties) order. 2018.
2. In Section 52 of the Tamil Nadu Goods and Services Tax Act, 2017, in sub-section (4). the following Explanation shall be inserted, namely: –
"Explanation: – For the purposes of this sub-section. it is hereby declared that the due date for furnishing the said statement for the months of October, No

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-B for the period July, 2017 to September, 2018 in specified cases
G.O. Ms. No. 165 Dated:- 31-12-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017
[G.O. Ms. No. 165, Commercial Taxes and Registration (B1), 31st December 2018, Margazhi 16, Vilambi, Thiruvalluvar Aandu-2049]
No.II(2)/CTR/1099(e-4)/2018
In exercise of the powers conferred by Section 128 of the Tamil Nadu Goods and Services Tax Act. 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this notification referred

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

es the amount of late fee payable by any registered person for failure to fumish the return in FORM GSTR-3B for the month of July, 2017 onwards by the due date under Section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues:
Provided that where the total amount of state tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July. 2017 onwards by the due date under Section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues:
Provided further that the amount of late fee payable

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Amendment in Notification No. 2319/CSTUK/GST-Vidhi Section/2017-18 dated the 08th August, 2017 and notification No. 3905/CSTUK/GST-Vidhi Section/2017-18 dated the 15th November, 2017
7545/CSTUK/GST-Vidhi Section/2018-19/CT.68 Dated:- 31-12-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
NOTIFICATION
December 31, 2018
No. 7545/CSTUK/GST-Vidhi Section/2018-19/CT.68 – ln exercise of the powers conferred by section 168 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with sub-rule (5) of rule 61 of the Uttarakhand Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments-
(i) in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Amendment in Notification No. 3795/CSTUK/GST-Vidhi Section/2017-18 dated the 06th November, 2017 and notification No. 6237/CSTUK/GST-Vidhi Section/2017-18 dated the 23rd March, 2018
7546/CSTUK/GST-Vidhi Section/2018-19/CT.69 Dated:- 31-12-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
NOTIFICATION
December 31, 2018
No. 7546/CSTUK/GST-Vidhi Section/2018-19/CT.69 – ln exercise of the powers conferred by section 168 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with sub-rule (5) of rule 61 of the Uttarakhand Goods and Services Tax Rules, 2017, I , the Commissioner, on the recommendations of the Council, hereby makes the following further amendments-
(i)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Amendment in Notification No. 3043/CSTUK/GST-Vidhi Section/ 2018-19 dated the 10th August, 2018
7547/CSTUK/GST-Vidhi Section/2018-19/CT.70 Dated:- 31-12-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
NOTIFICATION
December 31, 2018
No. 7547/CSTUK/GST-Vidhi Section/2018-19/CT.70 – ln exercise of the powers conferred by section 168 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with sub-rule (5) of rule 61 of the Uttarakhand Goods and Services Tax Rules, 2017, I , the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in notification No. 3043/CSTUK/GST-Vidhi Section/ 2018-19 dated the 10th August, 2018 as ame

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Odisha Goods and Services Tax (Second Removal of Difficulties) Order, 2018.
Order No. 2/2018-State Tax Dated:- 31-12-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
Order
The 31th December, 2018
ODISHA GOODS AND SERVICES TAX ( REMOVAL OF DIFFICULTIES) ORDER, 2018
Order No. 2/2018-State Tax
WHEREAS, sub-section (4) of section 16 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this Order referred to as the said Act) provides that a registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 fo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cation of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier;
AND WHEREAS, the financial year 2017-18 was the first year of the implementation of the Goods and Services Tax in Odisha and the taxpayers were still in the process of familiarising themselves with the new taxation system and due to lack of said familiarity-
(i) the registered persons eligible to avail input tax credit could not claim the same in terms of provisions of section 16 because of missing invoices or debit notes refer

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, 2018.
2. In sub-section (4) of section 16 of the said Act, the following proviso shall be inserted, namely: –
"Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under section 39 for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier under sub-section (1) of section 37 till the due date for furnishing the details under sub-section (1) of said section for the month of March, 2019."

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Odisha Goods and Services Tax (Third Removal of Difficulties) Order, 2018
Order No. 3/2018-State Tax Dated:- 31-12-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
Order
The 31th December, 2018
ODISHA GOODS AND SERVICES TAX ( REMOVAL OF DIFFICULTIES) ORDER, 2018
Order No. 3/2018-State Tax
WHEREAS, sub-section (1) of section 44 of the Odisha Goods and Services Tax Act, 2017 (Odisha act 7 of 2017) (hereafter in this Order referred to as the said 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 eve

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

provisions of the said section.
NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Odisha Goods and Services Tax Act, 2017, the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following Order, to remove the difficulties, namely:-
1. Short title – This Order may be called the Odisha Goods and Services Tax (Third Removal of Difficulties) Order, 2018.
2. In section 44 of the Central Goods and Services Tax Act, 2017, in the Explanation, for the figures, letters and word "31st March, 2019", the figures, letters and word "30th June, 2019"shall be substituted.
[NO.40934-FIN-CT1-TAX-0043-2017]
By Order of the Governor
SAUMYAJIT ROUT
Under-Secret

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Odisha Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018.
Order No. 4/2018-State Tax Dated:- 31-12-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
Order
The 31th December, 2018
ODISHA GOODS AND SERVICES TAX ( REMOVAL OF DIFFICULTIES) ORDER, 2018
Order No. 4/2018-State Tax
WHEREAS, sub-section (4) of section 52 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of out ward supplies of goods or services or both effected through it, including

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

and Services Tax Act, 2017, the State Government, on the recommendations of the Goods and Services Tax Council, hereby makes the following Order, to remove the difficulties, namely: –
1. Short title – This Order may be called the Odisha Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018.
2. In section 52 of the Central Goods and Services Tax Act, 2017, in sub-section (4), the following Explanation shall be inserted, namely: –
"Explanation: – For the purposes of this sub-section, it is hereby declared that the due date for furnishing the said statement for the months of October, November and December, 2018 shall be the 31st January, 2019.".
[NO.40938-FIN-CT1-TAX-0043-2017]
By Order of the Governor
SAUMYAJI

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Amendment in Notification No. F. 17(131)ACCT/GST/2018/3765 dated the 10th August, 2018
F.17(131)ACCT/GST/2017/4056 Dated:- 31-12-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
Jaipur, dated: December 31, 2018
In exercise of the powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) read with sub-rule (5) of rule 61 of the Rajasthan Goods and Services

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Amendment in Notification Nos. F.17(131)ACCT/GST/2017/2472 dated the 15th September, 2017 and F.17(131)ACCT/GST/2017/3179 dated the 23rd March, 2018
F.17(131)ACCT/GST/2017/4055 Dated:- 31-12-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
Jaipur, dated: December 31, 2018
In exercise of the powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) read wit

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Amendment in Notification Nos. F. 17(131) ACCT/GST/2017/2309 dated the 08th August, 2017 and F. 17(131) ACCT/GST/2017/2857 dated the 15th November, 2017
F.17(131)ACCT/GST/2017/4054 Dated:- 31-12-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
Jaipur, dated: December 31, 2018
In exercise of the powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) read

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST on stock transfer of Empty Cylinders
Query (Issue) Started By: – Kaustubh Karandikar Dated:- 30-12-2018 Last Reply Date:- 6-1-2019 Goods and Services Tax – GST
Got 11 Replies
GST
XYZ (Trader in Maharashtra) is receiving filled cylinders of “Refrigerant Gas” from its own manufacturing unit at Gujarat. XYZ is re-selling these filled cylinders to the customers. The customer is sending back the empty cylinder to XYZ which in turn XYZ is sending back to their unit in Gujarat. Is XYZ liable to pay GST on the empty cylinders send back to Gujarat from their Maharashtra unit?
Reply By KASTURI SETHI:
The Reply:
Two types of supplies are involved. B to B and B to C and back from C to B. Cost of transportation, loading , unloading etc. from B to B, B to C and back are already borne and GST paid. Empty cylinder is property of the consumer. Already paid by the consumer. Hence no GST is required to be paid again.
Reply By Kaustubh Karandikar:
The Reply:
Respected Shri Sethi Sir,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ed and shall be paid by the taxable person.
* Identical definition is given for inter – state supply under Section 5(1) of IGST Act, 2017.
* As per Section 7(1)(c) of CGST Act, 2017, 'Supply' includes the activities specified in Schedule I, made or agreed to be made without a consideration.
* As per Schedule – I (2) of Section 7, supply of goods or services or both between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of business, will be treated as supply, even if made without consideration.
* Section 25(4) of CGST Act states that, a person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act. Therefore, establishments of same person with distinct GST Registration Numbers will be treated as 'distinct persons&

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

com)
Reply By YAGAY andSUN:
The Reply:
Such empty cylinders would move on Delivery Challan and E Way bills shall also be accompanies. However, no GST would be payable.
Reply By KASTURI SETHI:
The Reply:
Respected Sh.Karandikar Ji,. Sir, I am very eager to know your comments on the views of M/s. YAGAY AND SUNS, Sirs. His reply is ' "Gaagar Mein Sagar" . He has covered so many aspects in his brief reply. Will you please quench my thirst ?
?
Reply By Kaustubh Karandikar:
The Reply:
Sir,
I full appreciate the advice given by the experts. But since there is no specific exemption for empty cylinders, it will be treated as supply to distinct person and GST will be liable though that may not be the intention of the govt.
Reply By HIREGANGE& ASSOCIATES:
The Reply:
Circular 80/54/2018-GST dated 31-12-2018 brings out that earlier circular was for movement of goods on wheels and hence in a conservative view, what can be looked at is to charge GST, however value adopted can

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Composition scheme not updated yet on the portal
Query (Issue) Started By: – L D Raj & Co Dated:- 29-12-2018 Last Reply Date:- 7-1-2019 Goods and Services Tax – GST
Got 6 Replies
GST
I'm wondering why Notification No. 1/2018- Central Tax not considered in the law yet on your portal…sec 10 for manufacturers still shows 1% whearas its changed to 0.5% back in Jan 18
Reply By KASTURI SETHI:
The Reply:
It is 0.5 % per cent. of the turnover in State in case of a manufacturer and it is 0.5 % in Central GST in case of a manufacturer. It is 1 % in total (CGST : 0.5 % + SGST 0.5%).
Reply By L D Raj & Co:
The Reply:
currently it shows as 1% under CGST Act alone for Manufacturers.
Reply By Surender Gupta:
The Reply:
Section 10

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

shortcomings, we are always ready to learn and improve.
Further, it is common understanding that in the Indirect Tax laws, statutory provisions must be read with related notifications and circulars. Without reading the two together, our interpretation of provisions my be wrong as happened in this case.
Notification No. 1/2018- Central Tax nowhere states that provisions of section 10 shall be amended since the provision of an act can be amended by the parliament only and not by the government through the notifications.
Reply By KASTURI SETHI:
The Reply:
Sh.Surender Gupta Ji,. Yes, Sir. It is true and factual position.
Reply By KASTURI SETHI:
The Reply:
TMI posts each and every notification, case larw, circular immediately. This site is

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

EXPORT SECOND HAND CAPITAL GOODS
Query (Issue) Started By: – SHIV MISHRA Dated:- 29-12-2018 Last Reply Date:- 31-12-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear All,
I worked in manufacturing company. recently we export second hand machine which purchased pre GST regime,whether its required to reverse ITC utilised at time of purchase,if Yes than how much ITC to be reverse in such case.Can anyone provide GST rules on above issue.
Reply By KASTURI SETHI:
The Reply:
No reversal is required. Exported goods are treated as duty-paid goods., . Credit is allowed for making zero rated supply. Zero-rate is also a rate of duty for the purpose of export. Read Section 16 of IGST Act, 2017. A case law pertaining to pre-GST er

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Discount after Supply
Query (Issue) Started By: – Kaustubh Karandikar Dated:- 28-12-2018 Last Reply Date:- 31-12-2018 Goods and Services Tax – GST
Got 7 Replies
GST
XYZ is issuing invoice for the supply of goods and charging full GST on the full value of the invoice. At the bottom of the invoice, a remark is given as 'if payment is received within 7 days, 2% discount will be given'. Can XYZ subsequent to supply issue credit note with GST to the customer for 2% discount if the payment is received within 7 days and reduce his GST liability in that month to the extent of the GST on 2% discount shown in the credit note?
Reply By KASTURI SETHI:
The Reply:
This is called conditional discount which was not allowed in Central Excise. Regarding discount status quo is maintained in GST regime. Conditional discount does not conform to the parameters of pre-known or at the time of sale/supply. The element of uncertainty is present notwithstanding terms and conditions in a contract.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

eceives the payment with respect to the supply:”
On conjoint reading it is very clear that the date of issuance of Invoice is the time of supply and as at the time of supply the discount of 2% is duly recorded in the Invoice, the supplier is required to reverse the ITC as attributable to the discount. In my view the procedure adopted by the querist is correct.
Any different view by our experts in the matter is highly solicited.
Thanks,
With regards,
Reply By KASTURI SETHI:
The Reply:
Re-examined the whole issue in depth. I agree with Sh.Alkesh Jani Ji. If discount is genuine and has been passed on to the buyer and also established on the basis of records maintained by the supplier. Invoice itself is an agreement for this purpose.
Just For knowledge sake (Case pertained to pre-GST era)
The issue of Conditional discount is pending with the the Supreme Court. The party filed appeal as the party lost the case in the Tribunal.
Business Auxiliary Service – Additional discount extend

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t for providing services in the form of weekly reseller sell and inventory reports in the specified format based on which H.P. decides on their business policy relating to marketing, etc. Such discount pertained to Business Auxiliary Services provided by the assessee to H.P. and leviable to Service Tax.
[Iris Computers Ltd. v. Commissioner – 2018 (11) G.S.T.L. J80 (S.C.)] = 2017 (11) TMI 1491 – SUPREME COURT
Reply By Kaustubh Karandikar:
The Reply:
Respected Mr. Jani and Sethi,
Thanks for your valuable guidance. but i had the following apprehentions:
* As per Section 34(1) of CGST Act, 2017, Credit Note can be issued only under the following situations by the registered person, who has supplied goods or services or both:
* Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, or
* where the goods supplied are returne

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =