Company Fails to Pass Tax Rate Cut from 28% to 18%, Engages in Profiteering; Actions Deemed Dishonest.
Case-Laws
GST
Profiteering Activity – Benefit of reduction in the rate of tax from 28% t
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Court Upholds Section 47 of CGST Act 2017; Dismisses Petition on Late Fees as Penalty Claim.
Case-Laws
GST
Constitutional validity of section 47 of the CGST Act, 2017 – Levy of late-fees – principal contentions of the petitioners are that the Government is trying to recover penalty in the guise of late fee charges – Petition dismissed since the, the petitioners who are themselves active tax consultants and tax practitioners, not the person who suffered the penalty.
TMI Updates – Hig
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COMPLETE ANALYSIS OF REVERSE CHARGE MECHANISM UNDER GST LAW
By: – Sandeep Rawat
Goods and Services Tax – GST
Dated:- 12-9-2018
COMPLETE ANALYSIS OF REVERSE CHARGE MECHANISM UNDER GST LAW
“Reverse charge mechanism under GST law is quite complicated. There is also misconception among the taxpayers. I have received a lot of queries related to the reverse charge mechanism. Therefore through this article, I have tried to prepare Critical analysis which may be useful to the taxpayers to avoid confliction.”
Generally, the supplier of goods or services is liable to pay GST. However, in specified cases like imports and other notified supplies, the liability may be cast on the recipient under the reverse charge mechanism. Reverse charge means the liability to pay tax is on the recipient of supply of goods or services instead of the supplier of such goods or services in respect of notified categories of supply.
TWO TYPE OF REVERSE CHARGE SCENARIOS IN GST LAW.
* First is d
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the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient 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.
Accordingly, whenever a registered person procures supplies from an unregistered supplier, he needs to pay GST on reverse charge basis. However, supplies where the aggregate value of such supplies of goods or services or both received by a registered person from any or all the unregistered suppliers is less than five thousand rupees in a day are exempted.
REGISTRATION
A person who is required to pay tax under reverse charge has to compulsorily register under GST and the threshold limit of ₹ 20 lakhs (Rs. 10 lakhs for special category states except J & K) is not applicable to him.
ITC
A supplier cannot take ITC of GST paid o
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hen you have purchased from an unregistered supplier AND such purchase of goods or services falls under reverse charge.
This is due to the fact that your supplier cannot issue a GST-compliant invoice to you, and thus you become liable to pay taxes on their behalf. Hence, self-invoicing, in this case, becomes necessary.
COMPLIANCES IN RESPECT OF SUPPLIES UNDER REVERSE CHARGE MECHANISM:
* As per section 31 of the CGST Act, 2017 read with Rule 46 of the CGST Rules, 2017, every tax invoice has to mention whether the tax in respect of supply in the invoice is payable on reverse charge. Similarly, this also needs to be mentioned in receipt voucher as well as refund voucher, if tax is payable on reverse charge.
Maintenance of accounts by registered persons: Every registered person is required to keep and maintain records of all supplies attracting payment of tax on reversecharge
Any amount payable under reverse charge shall be paid by debiting the electronic cash ledger. In other wor
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registered suppliers will not attract GST. In other words, there is a reverse charge on buying from unregistered dealers if you are dealing with unregistered suppliers and making payments above ₹ 5,000.
For Inter-state purchases the buyer has to pay IGST. For Intra-state purchased CGST and SGST has to be paid under RCM by the purchaser.
(TILL DATE IT IS NOT EFFECTIVE)
B. Services through an e-commerce operator
If an e-commerce operator supplies services then reverse charge will be applicable to the e-commerce operator. He will be liable to pay GST.
For example, UBER provides services of passengers transport through cab. UBER is liable to pay GST and collect it from the customers instead of the registered service providers.
If the e-commerce operator does not have a physical presence in the taxable territory, then a person representing such electronic commerce operator for any purpose will be liable to pay tax. If there is no representative, the operator will appoint a repre
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f service
1.
Any service supplied by any person who is located in a non-taxable territory to any person other than non-taxable online recipient.
Any person located in a non-taxable territory
Any person located in the taxable territory other than non-taxable online recipient.
2.
GTA Services
Goods Transport Agency (GTA)
Any factory, society, co- operative society, registered person, body corporate, partnership firm, casual taxable person; located in the taxable territory
3.
Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or a firm of advocates, or by a firm of advocates, by way of legal services, to a business entity.
An individual advocate, including a senior advocate or a firm of advocates
Any bu
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cal authority
Any business entity located in the taxable territory
7.
Services supplied by a director of a company or a body corporate to the said company or the body corporate
A director of a company or a body corporate
The company or a body corporate located in the taxable territory
8.
Services supplied by an insurance agent to any person carrying on insurance business
Aninsurance agent
Any person carrying on insurance business, located in the taxable territory
9.
Services supplied by a recovery agent to a banking company or a financial institution or a non-banking financial company
A recovery agent
A banking company or a financial institution or a non- banking financial company, located in the taxable territory
10
Supply of services by an author, music composer, photographer, artist or the like by way of transfer or permitting the use or enjoyment of a copyright covered under section 13(1)(a) of the Copyright Act, 1957 relating to original literary, dramatic, mus
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deeprawatca@gmail.com
(Mr. Sandeep Rawat has vast experience & knowledge in dealing with Direct and Indirect Taxation. He is providing his expertise service as Managing Partner at SRT Consultancy & Service. He can be reached atsandeeprawatca@gmail.com)
Reply By Yash Jain as =
Dear Sir,
Your kind end would be highly grateful if you can guide us on the follows and as under,
1. Application of Reverse Charge Mechanism – In case of Reimbursement of Expenses by an employee to employer if an employee purchases goods in course of duty (Example .: If our engineers do site visit and purchase fittings on which he makes payment, then whether such reimbursement will attract GST Under RCM?.
2. Updation vide GST Amendment Act, 29.08.2018 : As per amendment Act, the Government will notify companies/person who will be liable to pay Tax U/s 9(3). Is this correct
3. Making Invoices for Purchases from URD : At present thought RCM is suspended till 30.09.2019, but do we have to make self invoices a
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Refund of IGST on export of Goods
Query (Issue) Started By: – Archna Gupta Dated:- 12-9-2018 Last Reply Date:- 12-9-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Sir
I have query regarding refund of IGST on export of goods on the payment of IGST.
1. Do we need to file any application online or offline and any supporting documents online/ offline for refund of IGST?
2.If there are any other formalities for getting refund please let me know.
3. Is govenment issuing refund of IGST to exporters within time prescribed in Act.
4. Can we file table-9 of GSTR-1 for the same invoices more than once. In other words can we amend the same invoice details in GSTR-1 more than once.
Please guide.
Regards
Reply By SHIVKUMAR
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nny to Penny)
b. File GSTR 1, only after filing of (Export General Manifest) – EGM, (Which will be filed by shipper, ensure Qty Details are filed correctly.
c. Then file GSTR 3B and Show the Separately the amount of Exports (Do not club with Local Sales – Its General Mistake done by many exporters)
d. Open and ICEGATE Login (You will be able to check the “Validation Status – It states the confirmation from GST & Customs that Details are matching)
e. The Duty Drawback should be only for custom portion
2. If there are any other formalities for getting refund please let me know.
The Only formality is that we file GSTR 1 & 3B Correctly.
Mentioned AD Code properly and Get the Bank Account PFMS Validated.
3. Is government issuing refund o
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Levy of GST on Priority Sector Lending Certificates (PSLC) – regarding
62/36/2018 Dated:- 12-9-2018 CGST – Circulars / Ordes
GST
CIRCULAR No.62/36/2018-GST
F. No. 354/124/2018-TRU
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
New Delhi, 12th September, 2018
To
The Principal Chief Commissioners / Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director
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In Re: Magarpatta Retail Private Limited
GST
2018 (9) TMI 855 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 12-9-2018
GST-ARA-56/2018-19/B-114
GST
SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER
PROCEEDINGS
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Magarpatta Retail Private Limited, the applicant, seeking an advance ruling in respect of the following questions :
The
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Rajwinder Singh Versus The Commissioner, Central Goods & Services Tax Commissionerate, Jalandhar
GST
2018 (9) TMI 971 – PUNJAB AND HARYANA HIGH COURT – TMI
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 12-9-2018
CWP No. 8002 of 2018 (O&M)
GST
MR. RAJESH BINDAL AND MR AMIT RAWAL, JJ.
For The Respondent : Mr. Tajender Joshi, Advocate for Mr. Anshuman Chopra, Advocate
ORDER
RAJESH BINDAL J.
The petitioner approached this Court seeking quashing of impugned letter/notice dated
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In Re: Sterlite Technologies Limited
GST
2018 (9) TMI 975 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2018 (17) G. S. T. L. 518 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 12-9-2018
GST-ARA-41/2018-19/B-112
GST
SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER
PROCEEDINGS
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Sterlite Technologies Limited, the applicant, seeking an advance ruling in respect of the following questions :-
1.1. Whether the Applicant is required to separately discharge GST on the excess length of OF although the cost of such excess length is already included in the price charged to independent customers?
1.2 Whether the Ap
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G ON THE QUESTION(S) ON WHICH THE ADVANCE RULING IS REQUIRED
1. This Application is being preferred by Sterlite Technologies Limited, Maharashtra (“Company”/”Applicant”), a company incorporated in India under the provisions of the Companies Act, 1956 having its registered office at E-1, E-2,E-3, MIDC Waluj, Aurangabad-431136, Maharashtra, India.
2. The Applicant is engaged in providing goods and services which qualify as 'supply' as per provisions of the Central Goods and Service Tax Act, 2017 (“CGST Act”) and is duly registered thereunder bearing GSTIN 27AAECS8719B1ZC.
3. The Company is engaged in manufacturing of products which inter alia includes preform, Optic Fibre (“OF”) and Optic Fibre Cable (“OFC”). The process flow for manufacturing OFC involves manufacture of preform which is used for manufacture of OF and such Of is then used for manufacture of OFC. Diagrammatic presentation of the OFC manufacturing process is as under:
Step I
Step II
Step III
Step IV
Silica
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actured and winded up in exact length, any damage to the loose ends would render entire length OF in the spool unusable owing to shortfall in maintaining standard length.
6. To overcome these practical challenges whilst ensuring that of manufactured by STL retains its minimum required length, each lot of OF is manufactured and supplied with marginally surplus length (e.g. 1-2 meter surplus length in a spool that ought to contain Of in multiples of 2.1 kilometre in length). The practice to manufacture and supply of in excess length is a standard practice across industry and all the supplies being made (both to STL's unit in Rakholi and Dadra as well as third party customers).
7. Usable length of OF (in multiples of 2.1 km/4.2 km) which is mentioned on the invoice (which the customer has placed an order and agreed to pay) is considered as 'usable quantity' whereas the actually supplied quantity (which is marginally surplus than the standard length-not usable) is known as &
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ssessable value may be invoked.
10. Further, since supply of OF to its own units in Dadra and Nagar Haveli is treated as supply between distinct persons, the assessable value is determined under Rule 28(a) of the CGST Rules based on 'Open Market Value' which is independent of cost incurred for manufacture of excess length. In other words, as long as the open market value is available and is not disputed, cost of manufacturing excess length is immaterial to arrive at the assessable value.
11. However, for the identical reason of absence of any price being earmarked for excess length of OF and in view of the provision of Entry No. 2 of Schedule 1 of the CGST Act which provides to treat a transaction between distinct persons as a 'supply' even in absence of any consideration, there is possibility that the 'open market value' arrived at for delivered quantity, which inter alia includes cost of excess length, would be disputed
12.Given the above background, presen
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estigation being undertaken by them on the same issue as raised by the applicant in their Advance Ruling Application. However the full facts and details of the investigation are not being reproduced here for the sake of confidentiality of investigation proceedings. However only relevant paras with respect to initiation of proceedings is reproduced below:-
“At the outset it is to submit that the issues for determination raised by the taxpayer has been placed before Authority of Advance Ruling, only after initiation of investigation by the preventive officers of GST Commissionerate, Aurangabad on the basis of searches conducted on 02.04.2018 and 03.04.2018 and consequent follow-up actions conducted by the department including statements of the key persons recorded under Section 70 of the CGST Act, 2017.
In this connection, your attention is invited towards proviso to Section 98 of the CGST Act, 2017, (similar provision has been given in proviso to Section 98 of the Maharashtra GST Act
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rest of Rs. 24,73,379/- and submitted the detailed work-sheet of entries against which they availed irregular ITC.
It is also pertinent to mention here that the taxpayer at nowhere in the invoices issued have mentioned that the cost of excess length is already included in prices charged to customers. The prices charged to the customers are as per purchase orders placed by customers and only towards the invoiced quantity and not for excess lengths.
This is issued with the approval of the Joint Commissioner (Preventive), GST & Central Excise, Aurangabad. Joint Commissioner (Preventive) GST & Central Excise, Aurangabad has submitted report vide letter dated 24.07.2018
Please refer to this office letter of even number dated 12.07.2018 on the above subject.
At the outset it is to submit that the issues for determination as raised by the taxpayer has been placed before Authority of Advance Ruling, only after initiation of investigation by the preventive officers of GST Commissionerate,
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declare before Authority of Advance Ruling, in para 17 of form GST ARA-01 that whether question raised in the application is already pending or decided in any proceedings in applicant's case under any provisions of the Act. The fact that the case has been booked against the taxpayer on the said issue in the month of April 2018 i.e. well before making this application, which is under investigation, needs to be co-related with the declaration submitted by the taxpayer in form GST ARA-01. The admissibility of the application may be dealt with accordingly and any mis-declaration made by the taxpayer may be taken up as per provisions of the Act.
It is also pertinent to mention here that the taxpayer at nowhere in the invoices issued have mentioned that the cost of excess length is already included in prices charged to customers. The prices charged to the customers are as per purchase orders placed by customers and only towards the invoiced quantity and not for excess lengths.
It is i
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at the Assistant Commissioner (Preventive), CGST Commissionerate, Aurangabad may be made a party to the subject issue and comments / views may be taken before deciding the issue.
This is issued with the approval of the Commissioner, GST & Central Excise, Aurangabad.
Further, Dy. Commissioner of State Tax, Large Tax Unit, (AUR-VAT-E-003) Aurangabad Division, Arangabad has submitted following report.
M/s. Sterlite Technologies Ltd (GSTIN 27AAEC58719BIZC) has applied in form GST ARA 01 for Advance Ruling under section 98 (CGST ACT 2017) before Hon. Authority for Advance Ruling, Maharashtra, Mumbai on 19th June 2018. The hearing is scheduled for acceptance or rejection of said application, on 17/07/2018. Being the Jurisdictional officer (DGST-AUR-VAT-E003.Aurangabad) I am directed to attend for primary hearing and represent the case with Legal submission.
In this regard the Taxpayer, M/S Sterlite Technologies Ltd (GSTIN 27AAEC58719BlZC) was communicated and asked to attend to this offi
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information about the investigation action taken during 02/04/2018 to 03/04/2018 by Central GST office. Hence, it is clear that M/s. Sterlite Technologies Ltd. (GSTIN k7AAEC58719BIZC) has applied in Form GST ARA 01 before Hon. Authority for Advance Ruling only after initiation of investigation by the Preventive officers of CGST office, Aurangabad on basis bf searches conducted on 02/04/2018 and 03/04/2018.
Hon. Sir, in this connection, your attention is invited towards proviso to Section 98 of the CGST ACT 2017 (similar provision has been given in proviso to section of the Maharashtra GST Act 2017) wherein specially provided that:
“The Authority for Advance Ruling shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act”.
In view of provisions given in the CGST Act 2017, and Maharashtra GST Act 2017, the application submitted by M/S. Sterlite Tech
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sue with respect to admission or rejection of application.
As requested opportunity to present their side of the case was granted to CGST Commissionerate, Aurangabad wherein Sh. Sandeep Vaichal Supt. Appeared on 28.08.2018 and made written submissions and stated that the department is investigating the matter on the same issue for which advance ruling application is made by the applicant.
05. OBSERVATIONS
We have gone through the facts of the case and the written submissions made by both, the applicant and the departmental authority. We find that
1. The Company is registered person under GST Act and engaged in manufacturing of products which inter alia includes preform, Optic Fibre (“OF”) and Optic Fibre Cable (“OFC”). The optical fibre (OF) as manufactured by the Applicant is supplied to its units located in Rakholi and Dadra as well as to third party customers on payment of appropriate GST. Such OF is then further used for manufacture of OFC.
2. The applicant submitted that sup
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ejection of the application have been held on various dates and details of the same are already produced above.
5. During the course of hearing, we find that jurisdictional officers have raised the objection with regard to admission of this advance ruling application and requested that it is to be rejected as the same issue is pending before the investigation authority on the same questions as raised in the application put forth before ARA Authority. In connection to the same the officers have invited our attention towards proviso to Section 98 of the CGST Act, 2017, (similar provision has been given in proviso to Section 98 of the Maharashtra GST Act, 2017), wherein it is specifically provided that “the Authority for Advance Ruling shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act” and further stating that in view of the express provisions gi
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proceedings. However in their oral and written submissions their only contentions is that no proceedings for denial of admission of the ARA application can be stated to be initiated against them until Show Cause Notice in this respect has been issued to them.
8. However the contentions of the applicant are not sustainable in view of there being no difference with regard to the fact that searches were conducted against the applicant on 02.04.2018 and 03.04.2018 on the same issue as raised in the application and consequent follow up actions against them have also been conducted by the department as part of the investigations including recording of statements of key persons under Section 70 of the GST Act, 2017.
9. The contention of the applicant that no proceedings can be stated to have been initiated against them until Show Cause Notice is issued to them is not tenable in view of the very clear position that Show Cause Notice is a form of charge memo/charge sheet filed which is
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s authorised representative, by order, either admit or reject the application:
Provided that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act:
Provided further that no application shall be rejected under this sub-section unless an opportunity of hearing has been given to the applicant:
Provided also that where the application is rejected, the reasons for such rejection shall be specified in the order.
12. Thus the application filed by the applicant is not maintainable as per the provisions of Section 98 of the CGST Act, as proceedings are already initiated against them before the filing of their present application.
13. The various case laws referred to by the applicant in their submissions are in different context and are therefore not relevant in the present proceeding before this authority. The provision in the law is
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Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6.
41/2018-State Tax Dated:- 12-9-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/2(II)/2018-TAX/Pt
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
….
N O T I F I C A T I O N
No.41/2018-State Tax
Dated Aizawl the 12th Sept., 2018
In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (12 of 2017), the Government of Mizoram, 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 the Mizoram Goods an
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The Mizoram Goods and Services Tax (Eighth Amendment) Rules, 2018.
39/2018-State Tax Dated:- 12-9-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/2(1)/2018-TAX/Pt
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
….
N O T I F I C A T I O N
No.39/2018-State Tax
Dated Aizawl the 12th Sept., 2018
In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Mizoram Goods and Services Tax (Eighth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Mizoram 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
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r lots” shall be inserted.
5. In the said rules, in rule 89, in sub-rule (4), for clause (E), the following clause shall be substituted, namely:-
'(E) “Adjusted Total Turnover” means the sum total of the value of-
(a) 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 o
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rted, namely:-
“Provided further that in case of imported goods, 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:
<
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 sec
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tax (%)
Central tax
State/UT tax
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
5. Details of 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 receive d back
Date of challan issued by job worker under which goods have been receive d 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:
GS
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
Nature of job work done by job worker
Losses & wastes
UQC
Quantity
1
2
3
4
5
6
7*
8*
9
10
11
Instructions:
1. Multiple entry of items for single challan may be 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
Place
Authorised Signatory ………
Date
Designation
/Status………………… “.
10. In the said rules, after FORM GSTR-8, the follow
= = = = = = = =
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= = = = = = = =
of transactions specified in (B) to (E) above (-)
J
Debit Notes issued in respect of transactions specified in (B) to (E) above (+)
K
Supplies / tax declared through Amendments (+)
L
Supplies / tax reduced through Amendments (-)
M
Sub-total (I to L 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 whi
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
vices
E
Import of goods (including supplies from SEZs)
Inputs
Capital Goods
F
Import of services (excluding inward supplies from SEZs)
G
Input Tax credit received from ISD
H
Amount of ITC reclaimed (other than B above) under the provisions of the Act
I
Sub-total (B to H above)
J
Difference (I – A above)
K
Transition Credit through TRAN-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
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
Cess
Interest
Late fee
Penalty
Other
Pt. V
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
Taxable Value
Central Tax
StateTax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
10
Supplies / tax declared through Amendments (+) (net of debit notes)
11
Supplies / tax reduced through Amendments (-) (net of credit notes)
12
Reversal of ITC availed during previous financial year
13
ITC availed for the previous financial year
14
Differential tax paid on account of declaration in 10 & 11 above
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
A
Total Refund claimed
B
Total Refund sanctioned
C
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Signature
Name of Authorised
Place
Signatory
Date
Designation / Status
Instructions: –
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UQC: Unit Quantity 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.
Instruc
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
STR-1 may be used for filling up these details.
4D
Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
4E
Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details.
4F
Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued 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 va
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
lling up these details.
5B
Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
5C
Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details.
5D,5E and 5F
Aggregate value of exempted, Nil Rated and Non-GST supplies shall 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
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
Table 4A of FORM GSTR-3B for the taxpayer would be auto-populated here.
6B
Aggregate value of input tax credit availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs 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)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed 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 the
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
M GSTR-3B may be used for filling up these details.
6H
Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here.
6J
The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero.
6K
Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall 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, 7C, 7E, 7G 7H 7B,
7D, 7F, and
Details of input tax credit revers
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
e value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details.
8E & 8F
Aggregate value of the input tax credit which was available in FORM GSTR-2A(table 3 & 5 only) but not availed in any of the FORM 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 cre
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
revious financial year, whichever is earlier shall be declared here.
12
Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year , whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.
13
Details of ITC for goods or services received in the previous financial year but ITC for 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
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
shall be declared here. Table 5 of FORM GSTR-3B may be used for filling up these details.
16B
Aggregate value of all deemed supplies from the principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the MGST Act shall be declared here.
16C
Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here.
17 & 18
Summary of supplies effected and received against a particular 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 b
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
d during the financial year
Description
Taxable Value
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
A
Inward supplies liable to reverse charge received from registered persons
B
Inward supplies liable to reverse charge received from unregistered persons
C
Import of services
D
Net Tax Payable on(A), (B) and (C) above
8
Details of other inward supplies as declared in returns filed during the financial year
A
Inward supplies from registered persons (other than 7A above)
B
Import of Goods
Pt.III
Details of 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
Integ
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
tails of credit reversed or availed
Description
Central Tax
State Tax / UT Tax
Integrated Tax
Cess
1
2
3
4
5
A
Credit reversed on opting in the composition scheme (-)
B
Credit availed on opting out of the composition scheme (+)
17
Late fee payable and paid
Description
Payable
Paid
1
2
3
A
Central Tax
B
State Tax
Verification:
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Place
Date
Signature
Name of Authorised Signatory
Designation / Status
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
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
hall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
7B
Aggregate value of 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. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
7C
Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details.
8A
Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 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 Se
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
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 non-GST refund claims.
15E,15F and 15G
Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of 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 sha
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
GST – Tamil Nadu Goods and Services Tax Act, 2017 – Section 52 relating to Collection of tax at source – Bringing into force – Notification – Issued
G.O. Ms. No. 123 Dated:- 12-9-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. Ms. No. 123
Dated: 12.09.2018
Aavani-27
Thiruvalluvar Aandu, 2049
NOTIFICATION
In exercise of the powers conferred by sub-section (3) of section 1 of the Tamil Nadu Goods and Serv
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Plain text (Extract) only
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= = = = = = = =
GST – Tamil Nadu Goods and Services Tax Act, 2017 – Section 51 relating to Tax deduction at source – Bringing into force – Notification – Issued
G.O. Ms. No. 122 Dated:- 12-9-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. Ms. No. 122
Dated: 12.09.2018
Aavani-27
Thiruvalluvar Aandu, 2049
NOTIFICATION
In exercise of the powers conferred by sub-section (3) of section 1 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereinafter referred to as the said Act) and in supersession of Commercial Taxes and Registration Department Notification No. II(2)/CTR/783(c-3)/2017published at page 3 in Part II-section 2 of the Tamil Nad
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
Tamil Nadu Goods and Services Tax (Tenth Amendment) Rules, 2018
G.O. Ms. No. 121 Dated:- 12-9-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. Ms. No. 121
Dated: 12.09.2018
Aavani-27
Thiruvalluvar Aandu, 2049
NOTIFICATION
In exercise of the powers conferred by section 164 of Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Tamil Nadu Goods and Services Tax (Tenth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the FORMS to the Tamil Nadu 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
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
revenue at the end of Financial Year
(-)
I
Unadjusted Advances at the beginning of the Financial 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 Exempt
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
Auto >
Q
Total amount paid as declared in Annual Return (GSTR 9)
R
Un-reconciled payment of amount
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 Fina
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
Miscellaneous expenses
O
P
Capital goods
Any other expense 1
Q
Any other expense 2
R
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
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ent is being filed for.
4. Part II consists of reconciliation of the annual turnover declared in 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 accountin
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
h for any supply accounted in the current financial year but such credit notes were reflected in 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 A
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations 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-su
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
d here.
5. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation 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 an
= = = = = = = =
Plain text (Extract) only
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ledger in the financial yearfor which the reconciliation statement is being filed for shall be declared 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 R
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e declared here.
7. Part V consists of the auditor's recommendation on the additional liability 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 exp
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…………………………………….
…………………………………….
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 …&hellip
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hellip;……………………………………………
(c) ……………………………………………………………………………………
………………………………………
………………………………………
**(Signature and stamp/Seal of the Auditor)
Place: ……………
Name of the signatory …………………
Membership No………………
Date: ……………
Full address ……………&helli
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(a) balance sheet as on ………
(b) the *profit and loss account/income and expenditure 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 fu
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CGST C.C & C. E-JODHPUR 1 Versus ULTRATECH CEMENT LTD
Central Excise
2018 (9) TMI 1420 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 12-9-2018
Appeal No. E/51541/2018-SMC – Final Order No. _52942/2018
Central Excise
Mr. V. Padmanabhan, Member (Technical)
For the Appellant : Sh. P. Juneja, DR
For the Respondent : Sh. Kartikey Kulshreshtha, Advocate
ORDER
Per: V. Padmanabhan
1. The present appeal is filed by Revenue against the Order-in-Appeal No. 32-33/2017 dated 29/01/2018. The period of dispute is October, 2014 to March, 2015. The respondent is engaged in the manufacture of cement and related products. They availed the services of Commission Agents to develop its market and promote sales. They availed the Cenvat Credit of the Service Tax paid by Commission Agents under the Cenvat Credit Rules, 2004. The Original Authority took a view that the respondent will not be entitled to such Cenvat Credit, but the Commissioner (Appeals) vide the impugned ord
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ESTAT, New Delhi Cenvat Credit has been allowed with the following observations by the Tribunal.
“5. We note that the similar dispute came before the Tribunal in case of Mangalam Cement Ltd. & Ors. The Tribunal vide Final Order Nos.56683-56885 dated 28.08.2017 examined the issue along with the decisions of the Hon'ble Gujarat High Court and Punjab & Haryana High Court. The Tribunal observed as below:-
“4. With regard to availment of Cenvat credit on the commission paid for sale promotion activities, the CBEC vide Circular No. 943/4/2011-CX. Dated 29/04/2011 has clarified that Cenvat credit is admissible on the services of the sale of the dutiable goods on commission basis. The said circular was endorsed by the Central E/54289/2015 E/52700/2016 4 Government vide Notification No. 2/2016-CE (NT) dated 03/02/2016. In the case of Cadila Healthcare Ltd. (supra), the Hon'ble Gujarat High Court had not referred to the Circular dated 29/04/2011 and also there were divergent views by the Hon
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04 and declared that sales promotion includes services by way of sale of dutiable goods on commission basis. In other way, Explanation to Rule 2(l) of Rules says in clear terms that there is no bar on availment of the Cenvat credit on sales promotion service by way of sale of dutiable E/54289/2015 E/52700/2016 5 goods on commission basis. Further, by inserting the Explanation in the Rule 2(l), it has confirmed the Board Circular and resolved the different views of the High Courts. Taking into circumstances under which the Explanation was inserted in Rule 2(l) of Rules, 2004 and consequence of the Explanation to extend the benefit to the assessee as per Board Circular, we hold that the Explanation inserted in Rule 2(l) of Rules, 2004 by Notification No. 2/2016-CX (N.T.) (supra) should be declaratory in nature and effective retrospectively”.
4. By following the earlier order of the Tribunal in the appellant's own case, I find no merit in the appeal filed by the Revenue which is rejected
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Parbhjit Singh Sarna Versus The Commissioner, Central Goods & Services Tax Commissionerate, Jalandhar
GST
2018 (10) TMI 594 – PUNJAB AND HARYANA HIGH COURT – TMI
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 12-9-2018
CWP No. 7949 of 2018 (O&M)
GST
MR RAJESH BINDAL AND MR AMIT RAWAL, JJ.
For The Petitioner : Mr. Akshay Bhan, Senior Advocate with Mr. Alok Mittal, Advocate
For The Respondent : Mr. Tajender Joshi, Advocate for Mr. Anshuman Chopra, Advocate
ORDER
RAJESH BINDA
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NEERAJ JAIN Versus UNION OF INDIA
GST
2018 (11) TMI 144 – SC Order – TMI
SUPREME COURT – SC
Dated:- 12-9-2018
Special Leave to Appeal (Crl. ) No(s). 6269-6270/2018 WITH SLP (Crl) No(s). 6241-6242/2018
GST
HON'BLE MR. JUSTICE KURIAN JOSEPH AND HON'BLE MR. JUSTICE SANJAY KISHAN KAUL
For the Petitioner : Mr. Abhay Gupta, Adv., Ms. Manisha Gupta, Adv., Mr. Praveen Swarup, Adv., Mr. Susmit Pushkar, AOR (N.P.)
For the Respondent: Mr. B. Krishna Prasad, AOR (N.P.)
O R D
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Baljinder Kashyap Versus The Commissioner, Central Goods & Services Tax Commissionerate, Jalandhar
Service Tax
2018 (11) TMI 798 – PUNJAB AND HARYANA HIGH COURT – TMI
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 12-9-2018
CWP No.8003 of 2018 (O&M)
Service Tax
MR RAJESH BINDAL AND MR AMIT RAWAL, JJ.
For The Petitioner : Mr. Akshay Bhan, Senior Advocate with Mr. Alok Mittal, Advocate
For The Respondent : Mr. Tajender Joshi, Advocate for Mr. Anshuman Chopra, Advocate
ORDER
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Commissioner of GST & Central Excise Chennai Versus M/s. Mahindra & Mahindra Ltd.
Central Excise
2018 (11) TMI 1136 – CESTAT CHENNAI – 2019 (365) E.L.T. 455 (Tri. – Chennai)
CESTAT CHENNAI – AT
Dated:- 12-9-2018
Appeal No. E/469/2011 – Final Order No. 42408/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri V. Padmanabhan, Member (Technical)
Shri K. Veerabhadra Reddy, JC (AR) for the Appellant
Shri Raghavan Ramabhadran, Advocate for the Respondent
ORDER
Per Ms. Sulekha Beevi C.S.
This appeal is filed by the department against the order of Commissioner of Central Excise who partly set aside the demand raised in the show cause notice.
2. The respondents are engaged in manufacture of motor vehicles. During scrutiny of ER-I Returns, for the months of December 2008, April 2009, June 2009 and November 2009, it was noticed that the respondents had removed 16 numbers of motor vehicles (prototypes) (2200CC – 7 Seater) to their unit Nasik on ret
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issioner vide impugned order held that the valuation is to be done under Rule 4 and that Rule 11 r/w Rule 8 is not applicable. The assessable value adopted by the assessee was increased by the adjudicating authority and differential duty was confirmed under Rule 4. The assessee had paid the said enhanced differential duty. Aggrieved by the dropping of the demand as raised in the show cause notice as well as penalties, the department has filed the present appeal.
3. The ld. AR Shri K. Veerabhadra Reddy appeared and argued on behalf of the department. At the foremost, it was submitted by him that the respondents did not file any appeal or cross-objections and therefore the findings of the Commissioner that the goods (prototypes) are marketable and excisable requires no interference. The issue therefore is with regard to only valuation. The prototype motor vehicles were cleared by the respondents to their own unit at Nasik for testing their road worthiness as a prerequisite prior to manu
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in the case of Indian Drug Manufacturers' Association Vs. Union of India – 2008 (222) ELT 22 (Bom.). The said case is relating to the value of physician samples and the goods cannot be compared with that of the present goods. Another decision relied upon by the adjudicating authority is the case of M/s. VST Tillers and Tractors Ltd. Vs. Commissioner of Central Excise – 2003 (159) ELT 699. In the said case, the issue before the Tribunal was whether the IC engines consumed captively by the assessee can be valued on the basis of sale price of identical goods sold subsequently. In the present case, prototypes are not identical goods with the similar model motor vehicles sold subsequently and therefore the decision would not apply. When the prototype vehicles are sold for the purpose of testing of road worthiness, the situation is akin to the prototype vehicles being used / consumed in the manufacture of motor vehicles and therefore Rule 8 would be applicable for valuation. Thus, when there
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t which the vehicles are likely to be sold after commencing commercial production was adopted by the respondent in terms of Rule 4 of Central Excise Valuation Rules 2000. Thus the case of the department that the prototype when used for testing is akin to captive consumption is a wrong allegation. The prototypes are not captively consumed and therefore Rule 8 is not applicable. The prototypes are not consumed by the respondents for manufacture of further motor vehicles. Such prototypes are final product by themselves and cannot be said to be consumed in the manufacture of further motor vehicles. That the allegation that the respondent ought to have adopted Rule 8 and CAS-4 is entirely wrong. He adverted to the Order-in- Original No.18/2010 dated 28.10.2010 in their own case passed by the Commissioner of Central Excise, Pune wherein on similar set of facts and issue, the adjudicating authority had dropped the proceedings. On the very same issue, another show cause notice was issued which
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that has to be looked into is only with regard to the valuation of the prototypes. The department contends that the valuation under Section 4(1)(b) r/w Rule 11 and Rule 8 should be applied. It is pertinent to note that when the respondent was asked to submit CAS-4 statement, the assessable value has been arrived to be Rs. 71,14,198/- for one motor vehicle. At no stretch of imagination, the assessable value of similar model vehicle can be Rs. 71,14,198/-. It is to be noted that under Rule 126 of Central Motor Vehicle Rules, 1989, a prototype of every motor vehicle shall be subject to testing by designated Government Departments or Research Associations or Testing Institutes to ascertain the compliance of provisions of the Act and Rules. The said Act itself uses the word 'prototypes'. Only after certification by such authorities can the manufacturer of motor vehicles manufacture and market the motor vehicles. The similar model vehicles which are commercially manufactured can be said to b
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M/s. Sify Technologies Ltd., Chennai Versus Comm. (Central Ex. & S.T.), LTU, Chennai (Presently Known as “The Commr. GST, CCE, Chennai south Commissionerate”)
Service Tax
2018 (11) TMI 1148 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 12-9-2018
ST/MISC[CT]/41712/2017 & Appeal No. ST/103/2012-SMC – Final Order No. 42420/2018
Service Tax
Mr. V. Padmanabhan, Member (Technical) And Ms. Sulekha Beevi, Member (Judicial)
Sh. Raghavan Ramabadran, Advocate for the appellant
Sh. K. Veerabhadra Reddy, JC AR for the Respondent
ORDER
Per: V. Padmanabhan
1. The present appeal is against the Order-in-Original No. 374/2011 dated 17.11.2011. The period of dispute is June 2007 to March 2010. The impugned order denied the cenvat credit availed by the appellant on common input services used to render taxable as well as exempted services. It is relevant to record that the appellant, M/s. Sify Technologies Ltd. (SFL) got merged with M/s. Sify Communication Ltd. (SCL),
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credit on common input services should not exceed 20% of the output service tax liability. This restriction was done away w.e.f. 01.04.2008 when Rule 6(3) was amended and Rule 6(3A) was included providing for reversal on proportionate basis. After issue of show cause notice dated 06.01.2011, the adjudicating authority passed the impugned order dated 17.11.2011 in which the entire cenvat credit availed on common input services was ordered to be reversed. Aggrieved by the decision, the present has been filed.
3. With the above background heard Sh Raghavan Ramabadran, ld. Advocate for the appellant as well Sh. K. Veerabhadra Reddy, JC (AR) for the department.
4. The arguments advanced by the ld. Advocate are summarized below:-
a. An identical issue in respect of SFL prior to it merger with SCL had already been raised by Revenue by way of show cause notice no. 48/2006 dated 12.10.2006 which was decided by issue of Order-in-Original dated 30.09.2009. The appeal against the said Order-in-
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atisfies the provisions of Rule 6 (3) and consequently the Revenue is not justified, to order reversal of the entire credit availed on common input services.
c. The ld. Advocate further reiterated the submissions made in Appeal ST/00028/2010 to the effect that only Rule 6 (3)(c) is applicable in respect of common inputs/ input services and that Rule 6(2) and Rule 6(3) can operate concurrently.
d. The ld. Advocate also argued that out of the total demand confirmed amounting to Rs. 1,56,36,250/- an amount or Rs. 1,01,12,140/- pertains to the credit of input services specified in Rules 6(5) of CCR, 2004 for which cenvat credit in full is eligible to be availed. He submitted that this amount cannot be ordered for reversal.
e. The ld. Advocate also contested the allegation of suppression of facts on the part of the appellant as well as the order for payment of penalties.
5. The ld. DR justified the impugned order and opposed the arguments advanced on behalf of the appellant. He emphasiz
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rence to common input services. He emphasized that the appellant has chosen the option of maintaing separate account as required under Rule 6(2) and has availed the credit in full in respect of the taxable services and NIL in respect of services exclusively used for exempted services. He submitted that in spite of the amendments carried out on 01.04.2008, the appellant will not be entitled to any credit on common input services.
(d) Even though the appellant has carried out proportionate reversal of common input services as per Rule 6(3A), the appellant cannot be allowed to avail the cenvat credit on common input services since they have opted to follow Rule 6(2).
6. Heard both sides and carefully perused the record.
7. For the period up to 31.03.2008, both sides agree that the issue on merit is identical to the issue decided in order in original dated 30.09.2009. The appellant has challenged the said order in appeal no. ST/00028/2010, which was heard on 06.08.2018. Subsequently the
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pression, the taxpayer have argued that the ingredients mentioned in proviso to Sec. 73(1) is not present in their case and hence extended period of limitation cannot be invoked for demanding wrongly availed cenvat credit beyond period of one year. Also they have stated that earlier notices had been issued to Sify Technologies on the same issue and the Department was aware of the facts and hence another notice cannot be issued invoking suppression of facts. In this regard, I find that the present notice, eventhough addressed to Sify Technologies, pertains to the wrongly availed excess credit by Sify Communications, which was earlier a separate entity and got merged with Sify Tech only w.e.f. 01.04.2008 and the consolidated returns for both the companies were filed only w.e.f 01.04.2009. The earlier notices had been issued only to Sify Technologies for wrong availment of Cenvat Credit on common input services when they had claimed to maintain separate set of accounts. The presence of si
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ith an intent to avail excess credit to which they are not eligible. I therefore hold that extended period of limitation under Rule 14 of CCR read with proviso to Sec. 73(1) for demand of excess credit availed has been rightly invoked.”
Since SCL and SFL remained as separate entities prior to their merger, we are of the view that invoking the extended period of limitation in the second show cause notice dated 06.01.2011 will not be against the order of the Supreme Court in the Nizam Sugar case.
10. On the main issue of common input services for the period upto 01.04.2008, the relevant findings of the Tribunal vide Final Order No. 42327/2018 dated 30.08.2018 are reproduced below.
“9. We have heard both the sides and perused appeal records. The facts of the case are not in dispute. It is only the application of provisions of Rule 6 to the facts of the case which are in dispute. Admittedly, the appellants were using inputs / input services which are common for exempted as well as taxa
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the provisions of that rule.
(2) Where a manufacturer or provider of output service avails CENVAT credit in respect of any Inputs or input services and manufactures such final products or provides such output service which are chargeable to duty or tax as well as exempted goods or services, then, the manufacturer or provider of output service shall maintain separate accounts for receipt, consumption and inventory of input and input service meant for use in the manufacture of dutiable final products or in providing output service and the quantity of input meant for use in the manufacture of exempted goods or services and take CENVAT credit only on that quantity of input or input service which is intended for use in the manufacture of dutiable goods or in providing output service on which service tax is payable.
(3) Notwithstanding anything contained in sub-rules (1) and (2), the manufacturer or the provider of output service, opting not to maintain separate accounts, shall follow ei
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/provider of an output service availing CENVAT Credit, but manufactures/provides output services which are both chargeable to duty as well as exempted. Sub-rule (2) requires the manufacturer/provider of output service to maintain separate accounts for inputs/input services which are used for manufacture of dutiable goods/providing taxable service as well as those which are used towards the exempted goods/services. In terms of the sub-rule (2), the assessee is allowed to take CENVAT Credit only in respect of inputs/input services used towards dutiable goods/services. Sub-rule (3), on the other hand, caters to the circumstances where the manufacturer/service provider does not maintain separate accounts as per sub-rule (2). The procedure which is required to be followed in such circumstances is outlined in sub-rule (3).
11. The appellants have relied on the principle laid down by the Hon'ble Supreme Court in Gujarat Narmada Fertilizers Co. Ltd.(supra). However, they have relied on t
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ntioned in sub-rule (2). In other words, it is very clear that plenary provision of sub-rule (1) is giving exception to a situation envisaged in sub-rule (2). Sub-rule (2) is for a 'manufacturer' or 'provider of output service' who shall maintain separate accounts for receipt, consumption and inventory of input and input services meant for use in the manufacture of dutiable final products or in providing output service as well as those exempted. A combined reading of provisions of Rule 6 makes it clear that CENVAT credit shall not be allowed for input services both for exempted as well as taxable output services, maintains separate accounts in respect of consumption of such input services on which credit is availed.
12. Sub-rule (3) of Rule 6 is another option available to the assessee who opts not to maintain separate accounts under sub-rule (2). Thus sub-rule (3) provides for a situation when a manufacturer / service provider who is using common inputs for dutiable and exempted pro
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opinion that will defeat the very mandate of the main provision under sub-rule (1).
13. We note that mechanism adopted by the appellant for following both sub-rule (2) and sub-rule (3) in respect of different common input services defeats the very restrictions placed under different conditions of sub-rule (3). As seen in the present case itself that appellant invoked clause (c) of sub-rule (3) and submitted that they were not hit by restriction of 20% in utilizing credit on tax liability of final output services, on the ground that total credit availed under sub-rule (3) falls short of the same. We note this claim is misleading and ignoring the fact that they have maintained separate accounts and availed full credit in respect common input services attributable to taxable output services in terms of sub-rule (2). In other words, it would lead to a situation where the assessee can choose to maintain separate account in respect of common input services under sub-rule (2) and, at the s
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rule (2) and sub-rule (3) simultaneously. Hence the question of irregularly availing and disputing the reversal due to lack of legal machinery is not tenable. In other words, the appellants should follow legal provision as per Rule 6. Having not followed, they cannot take a plea that there is no provision to deny credit already availed. When the appellants maintained separate accounts for common input services and availed credits under sub-rule (2) of Rule 6, then there is no question of another option for common input services under sub-rule (3) of Rule 6″
11. By following our order (supra) in respect of the appellant we hold that appellant will not be entitled to credit on common input services. Turning to the period post 01.04.2008, we note that Rule 6(3) has been amended from this date and Rule 6 (3A) has been inserted in place of the erstwhile Rule 6(3) (c) which had prescribed a limit of 20% on the common input services credit. Rule 6(3A) has prescribed the procedure for propor
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ertion of sub Rule 3A.
13. The only issue which remains to be addressed before we conclude the matter is in respect of the argument advanced that the appellant is entitled to the full cenvat credit in respect of input services specified in Rule 6(5) of the Cenvat Credit Rules. This sub rule permits full credit of 17 services specified therein. We see no reason for denying the above credit. It is also relevant to record that in the earlier proceeding culminating in the Order In Original dated 30.09.2009, the full credit of services under Rule 6(5) was in fact allowed by the adjudicating authority.
14. In view of the above detailed discussions the appeal of the appellant is decided as follows:-
1 The invoking of extended period in terms of the Rule 14 of the CCR, 2014 read with the proviso to section 73 (l) is upheld.
2. The demand raised and confirmed in the impugned order is sustained. However the appellant will be entitled to the entire credit claimed under Rule 6(5). The adjudica
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M/s. Universal Aviation Services (P) Ltd. Versus Commissioner of GST & Central Excise Chennai
Service Tax
2018 (11) TMI 1149 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 12-9-2018
Appeal Nos. ST/555/2011 and ST/68 & 69/2012 – Final Order Nos. 42409-42411/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri G. Natarajan, Advocate for the Appellant
Shri K. Veerabhadra Reddy, ADC (AR) for the Respondent
ORDER
Per Bench
Brief facts are that the appellants are engaged in providing manpower supply service, security service and cleaning service mainly to the airlines industry. During the course of audit of accounts, it was noticed that during the period April 2008 to September 2010, the appellant had collected service tax but had not remitted the same to the Government Account. It was also noticed that they had delayed the payment of service tax for earlier period from October 2007 to March 2008.
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s unable to pay the service tax. They could not afford to delay the payment of wages to the 5000 labourers employed for baggage handling, ticketing, ground support, driving etc. In order to sustain the business, the appellant had to give priority to such payments. Moreover, the appellant could not retrench their employees also as they have to continue to supply the manpower to airlines. As and when any amounts were received by the appellant from the airlines, albeit with service tax, the amounts were used by the appellant to pay salary to its employees as otherwise the entire business would go to standstill. The failure to pay service tax was only due to giving priority to such payments in order to avoid closure of business. The appellant had also requested the department to recover their dues from M/s. Indian Airlines and M/s. Kingfisher Airlines who owes major sums to the appellant. Thus, he explained that the non-payment of service tax was only due to such delayed receipt of amounts
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f service tax was due to non-receipt of the dues from the airlines and also due to the delayed receipt of amounts. It is seen from the records that their clients include M/s. Indian Airlines and M/s. Kingfisher Airlines. The appellant in their reply to the show cause notice has stated that they were undergoing much financial crisis due to non-receipt of the amounts from airlines. The said ground of non-payment of service tax due to financial difficulties has been discussed in detail by the Tribunal in the case of M/s. Dusters Total Solutions Pvt. Ltd. (supra) wherein the Tribunal had set aside the penalty imposed under Section 76 of the Finance Act invoking section 80 of the said Act. Similarly, in the case of M/s. Q Source Global consulting Pvt. Ltd. vide reported in 2018 (8) TMI 423, the penalty imposed under section 78 was set aside on the ground that the appellant has put forward reasonable cause for non-payment of service, which was due to financial hardship. In the present case,
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Amendments in the Notification No. F.No. 3240/CTD/GST/2017, dated the 08th August, 2017; and F.No. 3240/CTD/GST/2017/7, dated the 17th November, 2017.
F. No. 3240/CTD/GST/2018/09 Dated:- 12-9-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F. No. 3240/CTD/GST/2018/9.
Puducherry, dated 12th September 2018.
NOTIFICATION
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), read with section 168 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Commissioner of State Tax, Puducherry, on the recommendations
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Amendments in the Notification issued in F.No. 3240/CTD/GST/2017/4, dated the 19th September, 2017 and Notification issued in F.No. 3240/CTD/GST/2018/l, dated the 29th March, 2018.
F. No. 3240/CTD/GST/2018/10 Dated:- 12-9-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F. No. 3240/CTD/GST/2018/10.
Puducherry, dated 12th September 2018.
NOTIFICATION
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), read with section 168 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Commissioner of State Tax, Pud
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Seeks to extend the due date for filing of FORM GSTR – 3B for newly migrated (obtaining GSTIN vide notification No. F.No. 3240/CTD/GST/2017/6, dated the 10th August, 2018.
F. No. 3240/CTD/GST/2018/11 Dated:- 12-9-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F. No. 3240/CTD/GST/2018/11.
Puducherry, dated 12th September 2018.
NOTIFICATION
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), read with section 168 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Commissioner of State Tax, Puducherry,
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Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6
G.O. Ms. No. 43 Dated:- 12-9-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 43, Puducherry, dated 12th September 2018)
NOTIFICATION
In exercise of the powers conferred by section 128 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, 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 the Puducherry Goods and Services
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The Puducherry Goods and Services Tax (Eighth Amendment) Rules, 2018.
G.O. Ms. No. 42 Dated:- 12-9-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 42, Puducherry, dated 12th 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 (Eighth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the 4th day of September, 2018.
2. In the Puducherry 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:-
"Pro
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t;, the words "or in batches or lots" shall be inserted.
5. In the said rules, in rule 89, in sub-rule (4), for clause (E), the following clause shall be substituted, namely :-
'(E) "Adjusted Total Turnover" means the sum total of the value of-
(a) 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
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r notification No. 79/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R 1299 (E), dated the 13th October, 2017".
7. In the said rules, in rule 138A, in sub-rule (1), after the proviso the following proviso shall be inserted, namely :-
"Provided further that in case of imported goods, 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 referre
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–
3. Period : Quarter – Year –
4. Details of inputs/capital goods sent for job work (includes inputs/capital goods directly sent to place of business/premises of job worker).
GSTIN/State in case of unregistered job-worker
Challan No.
Challan date
Description of goods
UQC
Quantity
Taxable value
Type of goods (Inputs/capital goods)
Rate of tax (%)
Central tax
State/UT tax
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
5. Details of 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
Ori
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egistered
Invoice No. in case supplied from premises of job worker issued by the Principal
Invoice date in case supplied from premises of job worker issued by the Principal
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
Instructions :
1. Multiple entry of items for single challan may be 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 tha
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pply (Export) on payment of tax (except supplies to SEZs)
D
Supply to SEZs on payment of tax
E
Deemed Exports
F
Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above)
G
Inward supplies on which tax is to be paid on reverse charge basis
H
Sub-total (A to G above)
I
Credit Notes issued in respect of transactions specified in (B) to (E) above (-)
J
Debit Notes issued in respect of transactions specified in (B) to (E) above (+)
K
Supplies/tax declared through Amendments (+)
L
Supplies / tax reduced through Amendments (-)
M
Sub-total (I to L 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
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ervices
C
Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed
Inputs
Capital Goods
Input Services
D
Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed
Inputs
Capital Goods
Input Services
E
Import of goods (including supplies from SEZs)
Inputs
Capital Goods
F
Import of services (excluding inward supplies from SEZs)
G
Input Tax credit received from ISD
H
Amount of ITC reclaimed (other than B above) under the provisions of the Act
I
Sub-total (B to H above)
J
Difference (I – A above)
K
Transition Credit through TRAN-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 pe
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ed in current financial year (E + F + J)
Pt. IV
Details of tax paid as declared in returns filed during the financial year
9
Description
Tax Payable
Paid through cash
Paid through ITC
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
7
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
Other
Pt. V
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
Taxable Value
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
10
Supplies / tax declared through Amendments (+) (net of debit notes)
11
Supplies / tax reduced through Amendments (-) (net of credit notes)
12
Reversal of ITC availed during previous financial year
13
ITC availed for the previous financial year
14
Differential tax paid on account of declaration in 10 & 11 above
D
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rated Tax
Cess
1
2
3
4
5
6
7
8
9
18
HSN Wise Summary of Inward supplies
HSN Code
UQC
Total Quantity
Taxable Value
Rate of Tax
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
7
8
9
19
Late fee payable and paid
Description
Payable
Paid
1
2
3
A
Central Tax
B
State Tax
Verification :
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best on my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Signature
Name of Authorised Signatory
Designation/Staus
Place :
Date :
Instruction :-
1. Terms used :
a. GSTIN : Goods and Services Tax Identification Number
b. UQC : Unit Quantity 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 c
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on which tax is to be paid by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR-1 may be used for filling up these details.
4C
Aggregate value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details.
4D
Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
4E
Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details.
4F
Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued 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 supp
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and deemed exports (4E), credit notes (4I), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details.
5A
Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details.
5B
Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
5C
Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details.
5D, 5E and 5F
Aggregate value of exempted, Nil Rated and Non-GST supplies shall 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
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id by the recipient (i.e. by the person filing the annual return) on reverse charge basis.
4. Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows :
Table No.
Instructions
6A
Total input tax credit availed in Table 4A of FORM GSTR-3B for the taxpayer would be auto-populated here.
6B
Aggregate value of input tax credit availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs 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)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below.
6C
Aggregate value of input tax credit
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ing up these details.
6F
Details of input tax credit availed on import of services (excluding inward supplies from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR-3B may be used for filling up these details.
6G
Aggregate value of input tax credit received from input service distributor shall be declared here. Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details.
6H
Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here.
6J
The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero.
6K
Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here.
6L
Details of transition credit received in the electronic credit ledger after
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eived during 2017-18 and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-I.
8B
The input tax credit as declared in Table 6B and 6H shall be auto-populated here.
8C
Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details.
8E & 8F
Aggregate value of the input tax credit which was available in FORM GSTR-2A(table 3 & 5 only) but not availed in any of the FORM 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
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:
Table No.
Instructions
10 & 11
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 9A, Table 9B and Table 9C of FORM GSTR-1 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.
12
Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year, whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.
13
Details of ITC for goods or services received in the previous financial year but ITC for 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
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d by the adjudicating authority shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand as declared 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 supplies received from composition taxpayers shall be declared here. Table 5 of FORM GSTR-3B may be used for filling up these details.
16B
Aggregate value of all deemed supplies from the principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the CGST Act shall be declared here.
16C
Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here.
17 & 18
Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto ₹ 1.50 C
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rated tax
Cess
1
2
3
4
5
6
7
6
Details of Outward supplies on which tax is payable as declared in returns filed during the financial year
A
Taxable
B
Exempted, Nil-rated
C
Total
7
Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) declared in returns filed during the financial year
Description
Taxable Value
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
A
Inward supplies liable to reverse charge received from registered persons
B
Inward supplies liable to reverse charge received from unregistered persons
C
Import of services
D
Net Tax Payable on (A), (B) and (C) above
8
Details of other inward supplies as declared in returns filed during the financial year
A
Inward supplies from registered persons (other than 7A above)
B
Import of Goods
Pt.III
Details of tax paid as declared in returns filed during the financial year
9
Description
Total tax payable
Paid
1
2
3
Integrat
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T Tax
Integrated Tax
Cess
Interest
Penalty
Late Fee/Others
1
2
3
4
5
6
7
8
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
Details of credit reversed or availed
Description
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
A
Credit reversed on opting in the composition scheme (-)
B
Credit availed on opting out of the composition scheme (+)
17
Late fee payable and paid
Description
Payable
Paid
1
2
3
A
Central Tax
B
State Tax
Verification :
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Signature
Name of Authorised
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eclared here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling up these details.
6B
Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here.
7A
Aggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
7B
Aggregate value of 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. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
7C
Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details.
8A
Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared her
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al Return for the previous financial year, whichever is earlier shall be declared here.
5. Part V consists of details of other information. The instruction to fill Part V 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 non-GST refund claims.
15E, 15F, and 15G
Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be dec
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