Author: admin_gst

Uttarakhand Goods and Services Tax (Tenth Amendment) Rules, 2018
857/2018/16(120)/XXVII(8)/2018/CT-49 Dated:- 27-9-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
NOTIFICATION
September 27, 2018
No. 857/2018/16(120)/XXVII(8)/2018/CT-49 – In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with section 21 of Uttar Pradesh General Clause Act, 1904 (Act No. 1 of 1904) (as applicable in the State of Uttarakhand), the Governor is pleased to make the following rules to further amend the Uttarakhand Goads and Services Tax Rules, 2017, namely:-
The Uttarakhand Goods and Services Tax (Tenth Amendment) Rules, 2018
1. Short title and Commencement
(1) These rules may be called the Uttarakhand Goods and Services Tax (Tenth Amendment) Rules, 2018.
(2) They shall come into force from the 13th day of September, 2018.
2. Insertion of FORM
In F

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s issued after the end of the financial year but reflected in the annual return
(+)
F
Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST
(+)
G
Turnover from April 2017 to June 2017
(-)
H
Un-billed revenue at the end of Financial Year
(-)
I
Un-adjusted 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

Q
Turnover as declared in Annual Return (GSTR9)
R
Un-Reconciled turnover (Q – P)
AT1
6
Reasons for U

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)
12%
12% (RC)
18%
F
G
H
I
18% (RC)
28%
28% (RC)
3%
J
K
L
M
0.25%
0.10%
Interest
Late Fee
N
O
P
Q
R
Penalty
Others
Total amount to be paid as per tables above




Total amount paid as declared in Annual Return (GSTR 9)
Un-reconciled payment of amount
PT 1
10
Reasons for un-reconciled payment of amount
A
B
C
Reason 1
<>
Reason 2
<>
Reason 3
<>
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 applicable
1
2
3
4
5
6
5%
12%
18%
28%
3%
0.25%
0.10%
Interest
Late Fee
Penalty
Others (please specify)
Pt.IV
Reconciliation of Input Tax Credit (ITC)
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

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s, wages, Bonus etc.)
Conveyance charges
Bank Charges
K
L
M
N
O
P
Entertainment charges
Stationery Expenses (including postage etc.)
Repair and Maintenance
Other Miscellaneous expenses
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
<>
B
C
Reason 2
<>
Reason 3
<>
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 applicable
1
2
3
4
5
6
5%
12%
18%
28%
3%
0.25%
0.10%
Input Tax Credit
Interest
Late Fee
Penal

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for every GSTIN separately.
3. The reference to current financial year in this statement is the financial year for which the reconciliation statement 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

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ver in the audited Annual Financial Statement is not required to be included here.
5E
Aggregate value of credit notes which were issued after 31st of March 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
Aggreg

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nnual Financial Statement due to difference in valuation of supplies shall be declared here.
5N
Any difference between the turnover reported in the Annual Return (GSTR-9) 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 (GSTR-9) 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

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Reasons for non-reconciliation between adjusted annual taxable turnover as derived from Table 7E above and the taxable turnover declared in Table 7F shall be specified 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 (GSTR-9) shall be declared here. It should also contain any differentia

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ence over multiple States.
12B
Any ITC which was booked in the audited Annual Financial Statement of earlier financial year(s)but availed in the ITC ledger in the financial year for 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 during Financial 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 (GSTR-9) shall be declared here.
13
Reasons for non-reconciliation of ITC as per audited Annual Financial Statement or books of account (Table 12D) and

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Table 14R and ITC declared in Table 14S shall be specified here.
16
Any amount which is payable due to reasons specified in Table 13 and 15 above shall be 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-9-C) is drawn up by the person w

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and the rules/notifications made/issued thereunder:
1.
2.
3.
3. (a) *I/we report the following observations/ comments / discrepancies / inconsistencies; if any:
…………………………………….
…………………………………….
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 expenditu

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hellip;…………………
(b) ……………………………………………………………………………………
(c) ……………………………………………………………………………………
………………………………………
………………………………………
**(Signature and stamp/Seal of the Auditor)
Place: ……………
Name of the signatory ………………&he

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we annex hereto a copy of their audit report dated ……………………………. along with a copy of each of :-
(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/ Uttarakhand GST Act, 2017 and the rules/notifications made/issued thereunder
*has not maintained the following accounts/records/documents as required by the IGST/CGST/ Uttarakhand GST Act, 2017 and

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Uttarakhand Goods and Services Tax (Ninth Amendment) Rules, 2018
855/2018/15(120)/XXVII(8)/2018/CT-48 Dated:- 27-9-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
NOTIFICATION
September 27, 2018
No. 855/2018/15(120)/XXVII(8)/2018/CT-48 – In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with section 21 of Uttar Pradesh General Clause Act, 1904 (Act No. 1 of 1904) (as applicable in the State of Uttarakhand), the Governor is pleased to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:-
The Uttarakhand Goods and Services Tax (Ninth Amendme

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waive the late fee return in FORM GSTR-3B, FORM GSTR-4 and FORM GRTR-6
853/2018/10(120)/XXVII(8)/2018/CT-41 Dated:- 27-9-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
NOTIFICATION
September 27, 2018
No. 853/2018/10(120)/XXVII(8)/2018/CT-41 – WHERES, the State Government is satisfied that it is expedient so to do in public interest,
Now THEREFORE, in exercise of the powers conferred by section 128 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), the Governor, on the recommendations oi the Council, is pleased to allow to waive the late fee paid under section 47 of the said Act, by the following classes of taxpayers :-
(i) the registered pe

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In Re: M/s. Sonkamal Enterprises Private Limited
GST
2018 (12) TMI 532 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2019 (20) G. S. T. L. 498 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 27-9-2018
GST-ARA-48/2018-19/B-123
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 SONKAMAL ENTERPRISES PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following ISSUE..
1) Whether the procedure to raise the invoice from Mumbai Head Office for imports received at Haldia Port Kolkata where we do not have any separate GST Registration and Charge IGST from Mumbai to our Custo

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atement of relevant facts having a bearing on the question(s) raised
Sonkamal Enterprises Private Limited is a Company having its Head office at Mumbai and a Branch in Gujarat – Gandhidham, Both are Registered Under the GST Act. We are importer of Chemicals especially phenol which we currently import at JNPT Port, Maharashtra and Kandla Port, Gujarat. We wish to Import the Chemicals at Haldia Port (Kolkata, West Bengal). We are storing goods at rented Customs warehouse at Haldia Port, we do not have any establishment or place of operation in State of West Bengal, we endeavour to clear the goods from that warehouse (Ex Bond) in the name of our Mumbai Head Office so here importation will be completed by payment of Custom Duty in Mumbai Head Office Name and we want to sell the goods to customers in West Bengal and other States nearby from that warehouse and charge IGST to our customer by raising bill from Mumbai and not West Bengal.
We do not have any godown in the state of West Bengal

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as per our understanding registration is required 'in' the state 'from which' taxable supplies are made. Registration is not required 'in' the State 'to which' taxable supplies are made. It is important to identify the 'origin' of supply even though GST is a 'destination' based tax. Tax goes to the destination-state but registration is required in the Origin-State. so the Location of Supplier is relevant for registration. In case of goods the Location of the supplier includes 'place where goods are stored'. Hence, location of supplier of goods is where business is ordinarily carried on or where the goods themselves are located, it is the place where the supplier holds control over the goods ready to deliver. In other words, location of supplier may be understood as the location of goods ready for supply. The word 'location' in this phrase refers to the site or premises (geographical point) where the supplier is situated, with the goods in his control, ready to be supplied.
Now in our

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d warehouse and we will not be required to have registration in West Bengal.
WRITE UP FOR THE PRACTICE TO BE FOLLOWED AND PRE GST PRACTICE FORR THE SAID TRANSACTION:  
There is no Pre GST practice in this case, as transaction is to be undertaken for the 1st time at Kolkata port.
The Practice that we are intending to follow is : We will import the goods at Kolkata port in the name of M/s. Sonakamal Enterprises Pvt. Ltd. – Mumbai H.O. GSTIN. The Material will be stored at Kolkata Custom Port in the Custom Bonded Warehouse, we will remove the goods from warehouse only when we get any customers for delivery. The material will be supplied directly from that port to Customers in Kolkatta and in other nearby states.
The Tax Invoice will be raised From Mumbai Branch with Mumbai GSTIN levying IGST, These invoice data will be uploaded by us in GSTR-1 Form of Mumbai Branch.
E Way bill will be issued as Follows :
Bill From : SEPL Mumbai GSTIN
Dispatch From : Kolkata Port Bonded Wareho

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will be made and maintained properly.
03. CONTENTION – AS PER THE CONCERNED OFFICER
The submission, as reproduced verbatim, could be seen thus-
M/s. Sonkamal Enterprises Pvt. Ltd., 47, 602, Sunil Enclave, Periera Hill Road, Off. Andheri Kurla Road, Cinemagic Theatre, Andheri (East), Mumbai 400099 (here in after referred to as 'the applicant') has filed above detailed application under Section 98 of the Central Goods and Service Tax Act, 2017 read with Rule 104 (1) of the CGST Rules, 2017 seeking advance ruling on:
(i) whether the procedure to raise the invoice from Mumbai Head Office for imports received at Haldia Port, Kolkata where they do not have any separate GST Registration and Charge IGST from Mumbai to our Customers is correct? Or do they have to take separate Registration in the State of West Bengal for the below mentioned transactions?.
(ii) If they do not need separate registration in West Bengal, can they do the transaction on Mumbai Head Office GSTIN, then in case

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IGST to their customers by raising bill from Mumbai and not West Bengal. They do not have any godown in the state of West Bengal and will not have any other godown or storage facility in the state other than the Haldia Port Customs Warehouse.
3. In point No.16 of the application, the applicant has stated and interpreted that they will be supplying Goods to their customers in West Bengal from Customs Warehouse situated at Kolkata, therefore place of supply is West Bengal as per Section 10(1)(a) of IGST Act, 2017. Since they are only registered at Maharashtra and are supplying the goods or their Maharashtra GSTIN registration number for this transaction, so it is an interstate supply of goods as defined in Section 7(3) of the IGST Act, 2017 and therefore the transaction attracts IGST. Hence, they are not required to have separate GST registration in the state of West Bengal.
FINDINGS
The basic issue to be decided in the application is whether
(i) whether the procedure to raise the in

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a.
6. Since, the applicant wish to import Chemicals viz. goods at Haldia Port (Kolkata, West Bengal), the nature of supply of goods is an interstate supply of goods as defined in Section 7(2) of the IGST Act, 2017 because Section 7(2) deals with Supply of goods imported into the territory of India and not Section 7(3) of the IGST Act, 2017, as claimed by the applicant, as it pertains to Supply of Services.
Secondly, the place of Supply of Goods as per Section 11(a) of the IGST Act,2017 which is for goods imported into India and the place of supply shall be the location of the importer and not Section of IGST Act, 2017, as claimed by the applicant, which is for place of supply of goods other than supply of goods imported into.
7. Coming to the 1st question, i.e. “whether the procedure to raise the invoice from Mumbai Head Office for imports received at Haldia Port, Kolkata where they do not have any separate GST Registration and Charge IGST from Mumbai to our Customers is correct? Or

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supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees:….” In this case, the applicant makes a taxable supply of goods from Mumbai Head Office, as he does not have any office in the State of West Bengal as per his applicant. Hence, place from where the supplier makes a taxable Supply of Goods shall be the location of the supplier i.e Mumbai Head Office. since the applicant do not have any godown in the state of West Bengal as per their application and hence it appears that separate registration need not be taken in the State of West Bengal.
8. Coming to the 2nd question, i.e. “If they do not need separate registration in West Bengal, can they do the transaction on Mumbai Head Office GSTIN, then in case of issuance of e-way bill is it correct to Mention the GSTIN of Mumbai and Dispatch place of Haldia Port? the answer the answer appears to be positive i.e. the applicant need not take separate registration in West Bengal and the

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y do the transaction on Mumbai Head Office GSTIN, then in case of issuance of e-way bill is it correct to Mention the GSTIN of Mumbai and Dispatch place of Haldia Port?, the answer appears to be positive i.e. the applicant need not take separate registration in West Bengal and they can do the transaction on Mumbai Head Office GSTIN and it appears to be correct to mention the GSTIN of Mumbai Head Office in the E-way Bill and dispatch place as Customs Warehouse situated at Kolkata. However, the aforesaid is subject to issuance of an invoice and paying applicable IGST or CGST+SGST or Compensation Cess etc., as applicable as per the CGST/SGST/UTGST/IGST Acts respectively.
04. HEARING
The case was taken up for Preliminary hearing on dt. 31.07.2018 when Ms. Dhwani Piyush Shah, Accountant of the company along with Sh. Dinesh Taylor, Chief Accountant and Sh. Vinod Shah, Director appeared and requested for admission of application as per contentions in their ARA. Jurisdictional Officer, Ms.

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t.
They do not have any establishment or place of operation or any godown or GSTIN in the State of West Bengal and after importation, want to clear the goods from that warehouse (Ex Bond) in the name of their Mumbai Head Office. They want to sell such imported goods to customers in West Bengal and other States nearby from that warehouse and charge IGST by raising bills/invoices from Mumbai and not from West Bengal. The terms of delivery Will be Ex-Terminal (i.e., the ownership and its respective risks and rewards will be transferred to their customer the moment goods are cleared from the customs port). The goods will be transported directly from that port to Customers in Kolkata or in any other states. The Tax Invoice be raised From Mumbai H.O. with Mumbai GSTIN levying IGST.
Hence the following two questions have been raised by the in this application:-
(i) whether the procedure to raise the invoice from Mumbai Head Office for imports received at Haldia Port, Kolkata where they do

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017, consisting of Sections 22 to 30 deals with registration under GST. Section 22 speaks of persons who are liable for registration and as per Section 22 (1) ” Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where the makes a taxable supply of goods or services or both, if ………………………….”
In the present case as mentioned above the place of supply is the location of the importer who is situated in the State of Maharashtra and hence the applicant will be clearing the goods by paying IGST form their GSTIN issued in Mumbai, Maharashtra. Since the applicant has no establishment or place of operation or any godown or GSTIN in the State of West Bengal i.e. the port of import, therefore, after exbonding of imported goods from the Customs warehouse at Kolkata and for further sales after exbonding, Whether that would be interstate or intrastate supply would depend upon the place of supply

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ning the GSTIN of their Mumbai office. Hence we are of the opinion that they can do the transaction on Mumbai Head Office GSTIN and can mention the GSTIN of Mumbai Head Office in the E-way Bill and dispatch place as Customs Warehouse, Kolkata.
05. In view of the extensive deliberations as held hereinabove, we pass an order as follows :
ORDER
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
NO.GST-ARA-48/2018-19/B-123
Mumbai, dt. 27/09/2018
For reasons as discussed in the body of the order, the questions are answered thus –
Question 1:- Whether the procedure to raise the invoice from Mumbai Head Office for imports received at Haldia Port Kolkata where we do not have any separate GST Registration and Charge IGST from Mumbai to our Customers is correct? or do we have to take separate Registration in the State of West Bengal for the below mentioned transactions?
Answer :- Answered in the affirmative as per det

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M/s. Future Gaming and Hotel Services Private Limited and Another Versus Union of India and Others
GST
2018 (12) TMI 1603 – SIKKIM HIGH COURT – 2018 (18) G. S. T. L. J216 (Sikkim)
SIKKIM HIGH COURT – HC
Dated:- 27-9-2018
WP (C) No. 36 of 2017
GST
MRS. MEENAKSHI MADAN RAI AND MR. BHASKAR RAJ PRADHAN, JJ.
For Petitioners : Mr. Karma Sonam Lhendup, Advocate. Ms. Tashi Doma Sherpa, Advocate.
For Respondents : Mr. B. K. Gupta Advocate, Mr. Thinlay Dorjee Bhutia, Government Advocate, Mr. S. K. Chettri Assistant Government Advocate, Mrs. Pollin Rai Assistant Government Advocate, Ms. Karma Yangchen Bhutia, Advocate, Mr. Manish Kr. Jain, Advocate, Ms. Ranjeeta Kumari, Advocate
ORDER
I.A. No.01 of 2017 and I.A. No.05 of 2018
I.A. No.01 of 2017 and I.A. No.05 of 2018 are not pressed by Learned Counsel for the Petitioners.
In the circumstance, I.A. No.01 of 2017 and I.A. No.05 of 2018 stand disposed of.
I.A No.10 of 2018
Heard on I.A. No.10 of 2018, which is an applic

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g in mind the federal structure of the Constitution neither the Union of India nor any State can give preference to one State over the other. It is also pleaded that the impugned Notifications have been passed on the recommendations of the GST Council.
The application under consideration states that the GST Council is a statutory body whose duty has been enumerated as making recommendations to the Union and the States on inter alia (a) the taxes, cesses and surcharges levied which may be subsumed in the GST (b) the goods and services that may be subjected to or exempted from the GST and (c) special provision with respect to the States of Arunachal Pradesh, Assam, Jammu & Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand.
It is further submitted that the Respondent No.2 in its counter affidavit has annexed the minutes of the 18th meeting of the GST Council and it is alleged that the submissions made by several representative of the North

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ommissioner, Large Tax Payer Unit, GST, as well as Chief Commissioner of Goods and Services Tax, West Bengal in the following manner:-
“6. That on 08.02.2018, the representative of Petitioner No.1 after being verbally summoned to the office of the Senior Joint Commissioner, Large Tax Payer Unit, GST, directed the representatives of the Petitioner No.1 to ask their Director, Mr. S. Martin to be present before him on 12.02.2018 and 13.02.2018. On both these occasions, the Director of the Petitioner No.1 was present, where the Director was pressurized to forthwith deposit the amount of GST that according to the Senior Joint Commissioner, Large Tax Payer Unit, GST had fallen due under the impugned Act and the notifications, at the rate of 28%. All his fervent pleas for keeping in abeyance the issue of GST till final adjudication in the instant writ petition were brushed aside and finally on 15.02.2018, the Petitioner No.1 agreed to pay the GST.
7. That the Chief Commissioner of Goods a

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ef Commissioner of Goods and Service tax, West Bengal and the Senior Joint Commissioner, Large Tax Payer Unit, GST have become proper and necessary parties for the purpose of adjudication of the instant writ.”
 The affidavit in opposition filed on behalf of the Respondent No.1 and the GST Council merely states that the averments made therein except for those matter of records are not accepted. The State of West Bengal through the Finance Secretary is Respondent No.7 in the Writ Petition.
The Petitioner seeks a prayer to hold and declare that the provisions of serial No.6 of Schedule III read with Section 7 (2) of the State Goods and Services Tax Act, 2017 (SGST Act) of the State of West Bengal exempting “actionable claims” as activities or transactions which shall be treated neither as supply of goods nor a supply or service but not excluding “lottery” from such exemption is unconstitutional, illegal and non-est as “lotteries” cannot at all be subjected to tax under the SGST Act

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GST rate for individual residential house.
Query (Issue) Started By: – SARVESH RANE Dated:- 26-9-2018 Last Reply Date:- 26-10-2018 Goods and Services Tax – GST
Got 7 Replies
GST
Dear Sir can you please provide me clarification on GST rate for providing service to build only individual residential house (not including land).
Case- I owned piece of land and I want to construct house over there so i hired the civil engineer for the same. Contract value is 25 lakh for building house including labor and material. So what will be the GST rate levied by civil engineer for providing the service.
What will be the GST rate if contract is consist of providing only labour servies(not material)??
Thank You..!!!
Reply By KASTURI SETHI:
The

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GST rate for Pure Labor Services
Query (Issue) Started By: – SARVESH RANE Dated:- 26-9-2018 Last Reply Date:- 22-10-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Hello Sir, If one construction firms let us say ABS & Co. provides only labors to other construction company let us say Patil Ltd. then is this service exempt as per Sl. No. 10 & 11 of Notification No. 12/2017-Central Tax (Rate) dated 28.6.2017??? If not what will be the GST rate levied by ABS & Co. for supplying service to Patil Ltd. Please clarify.
Thanking You..!!!
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
In my view it is exempted.
Reply By KASTURI SETHI:
The Reply:
I endorse the views of Dr.Govindarajan,, Sir.
Reply By SARVESH RANE:
The Reply:
Ve

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ISD can distribute ITC to SEZ or not.
Query (Issue) Started By: – Alkesh Jani Dated:- 26-9-2018 Last Reply Date:- 25-10-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Experts,
If a company is having his head office in Delhi and three factory in three different states and one unit in SEZ. The head office had taken registration as ISD also.
The query is :-
ISD can distribute ITC to its SEZ unit or not.
Thanks
Reply By KASTURI SETHI:
The Reply:
ISD can distribute ITC (

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Cabinet approves increasing of Government ownership in Goods and Services Tax Network and change in the existing structure with transitional plan
GST
Dated:- 26-9-2018

The Union Cabinet, chaired by the Prime Minister Shri Narendra Modi has approved increasing of Government ownership in Goods and Services Tax Network (GSTN) and change in the existing structure with transitional plan as per following:
* Acquisition of entire 51% equity held by the Non-Government Institutions in GST

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Interest calculation in GST
Query (Issue) Started By: – anuja bhandari Dated:- 26-9-2018 Last Reply Date:- 26-10-2018 Goods and Services Tax – GST
Got 6 Replies
GST
If the total GST liability is 10 Lacs for Aug 2018, Eligible ITC availed is 7 Lacs, Balance challan paid on 25 Sept 2018 with interest calculated on 3 lacs for 5 days delay. Return filed on 25 Sep 2018. Whether interest to be calculated on full liability of 10 lacs or Challan payable amount of 3 lacs?
Reply By Nitika Aggarwal:
The Reply:
Dear Sir,
As per provisions contained in Section 50 of CGST Act, 2017, Interest shall be paid on full amount i.e. ₹ 10 Lacs for 5 days delay in return filing. For the sake of easy reference, the relevant extracts from the a

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edited after making debits in electronic cash ledger or electronic credit ledger. Further it is important to note that, the electronic liability register can be credited only at the time of filing the monthly return, i.e., GSTR-3B / GSTR-3.
Another school of thought
Interest for the delayed payment of tax is considered to be levied for the reason that there would be a loss to Government, to the extent of such delay. However, in cases where there is sufficient balance in electronic cash ledger and electronic credit ledger and such credit is reflecting in GSTR-2A there would be no loss to the treasury.
When this fact is taken into account the law is against the basic philosophy behind levy of interest. This could be challenged by filing wr

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omething I can remove or take refund of (considering I do not fall in Sec 54/55 refund provisions), the ITC is with the Government. Only because of the machinery provision of filing of a GSTR 3B return that it needs to be debited could be questioned.
Also, in case of high volume output tax of a taxpayer where ITC is in excess and delay of filing return due to some unavoidable reason, the interest could be exponentially high just because the return was delayed. Wherein the taxpayer is paying prescribed late fee for filing the return.
Please let me know if any views on the above. Appreciate the responses. Thank you.
Reply By Ganeshan Kalyani:
The Reply:
Pay tax means ₹ 10 lacs. It can be paid by two way that is either by cash or by

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Regarding Anti Profiteering
Query (Issue) Started By: – Prashanth Jadhav Dated:- 26-9-2018 Last Reply Date:- 26-10-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Sirs,
We had received a Purchase Order for supply of IT Hardware goods in February 2017. With the delivery Date being 05/07/2017.
The Purchase Order Had Expired after this date due to site readiness issues at the customer end.
The Purchase order was amended so that the delivery can be carried out. The revised purchase order mentioned SGST 9% and 9% CGST applicable with the purchase price remaining the same.
Based on this the materials were delivered to the customer on 19/03/2018.
While we had submitted our invoice for payment realization, the customer ha

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ction of GST. Such benefit is required to be passed on. In your case, since the entire transaction is under GST, the taxes would not be forming part of the cost and thus are not required to be passed on.
Reply By Yash Jain:
The Reply:
Dear Sir,
Per Se, it appears that the contention of your customer will not hold good and following are the reasons ,
* CVD and SVD have been subsumed in GST : Now CVD and SVD Will form part of Cost of your product as you have imported them in pre GST Regime and must not have taken the Credit of Same in trans 1. Hence they will form Part of Cost of your goods.
(However if you have taken CVD and SVD Credit in trans 1, then please reduce the price by giving credit note to customer to that Extent).
Anti Pr

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Capital goods purchase for exempted unit and sold out
Query (Issue) Started By: – Vinod Daga Dated:- 26-9-2018 Last Reply Date:- 3-10-2018 Goods and Services Tax – GST
Got 4 Replies
GST
I have purchase some capital goods by paying GST on it. As I am selling goods which are exempted under GST so I have not taken any input against this. I am registered in GST and paying GST of some taxable turnover.
After 3 years I have sold out this, Now my question is whether I have to charge GST on these capital goods, if yes then its not double taxation or can I availed input credit on the same now.
Reply By Yash Jain:
The Reply:
Dear Sir,
As your finished prodcuts was exempted from Tax and simultaneously you were not allowed ITC, hence i

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uilt taxes in my cost for which I can't take input( as section 18 says if exempted goods become taxable than also input can be taken only when invoice is not older than 12 months). That's the reason i m calling it double taxation on that w d v value
please also note that in case of vehicle under HSN code 8703 Govt has given a provision that if we any person sold such capital goods and not taken any input credit than he has to pay tax only if he is selling that capital goods for more than w d v value.
so my query is whether above provision is applicable for all capital goods (where input is not taken) or not.
Reply By VaibhavKumar Jain:
The Reply:
The query may be explained through below example –
Cost of capital goods say ₹ 1000/

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₹ 162/- (i.e. being the higher of ₹ 144/-). And the net GST liability shall be Rs. 18/- after utilizing ITC of ₹ 144/-.
Reply By Vinod Maheswari:
The Reply:
Dear Mr. Vaibhav
In case if I am supplying it after 1 Year (12Months) then its ok I can take input credit as per section 18 1(d) read with section 18(2). but what if I am supplying such capital goods after 15 months or after 60 months.
As per section 18 1(d) I can avail input credit on capital goods which first used in exempted supply but late on when I want to sold it, it become taxable supply as per section 7. but section 18 (2) restrict to take such input if only Invoice are only 12 months old so if I am selling such capital goods after more than 12 months then

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Input availed but not utilised
Query (Issue) Started By: – Vinod Daga Dated:- 26-9-2018 Last Reply Date:- 26-10-2018 Goods and Services Tax – GST
Got 3 Replies
GST
I have availed IGST Input Credit of ₹ 500000 in August 2017 . out of this I have used IGST credit of ₹ 200000. Now in January 18 I came to know that ₹ 300000 credit was wrongly availed. Now my question is
if I am reversing IGST Credit by my self than I have to pay Interest or not . Please quote the Section or rules in your answer.
I have read section 73,74, section 42, 43 in which they say that interest is payable on wrongly availed input but all these section define regarding time when offence in come notice of department/System.
So Please clari

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the period for which the tax or any part thereof remains unpaid, pay, on his own, interest at such rate, not exceeding eighteen per cent., as may be notified by the Government on the recommendations of the Council.
(2) The interest under sub-section (1) shall be calculated, in such manner as may be prescribed, from the day succeeding the day on which such tax was due to be paid.
(3) A taxable person who makes an undue or excess claim of input tax credit under sub-section (10) of section 42 or undue or excess reduction in output tax liability under sub-section (10) of section 43, shall pay interest on such undue or excess claim or on such undue or excess reduction, as the case may be, at such rate not exceeding twenty-four per cent., as m

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REFUND OF CREDIT LEDGER CLAIM DUE TO INVERTED DUTY STRUCTURE
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 26-9-2018 Last Reply Date:- 1-11-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
We have applied and refund received of ITC availed/accumulated in Electronic Credit Ledger for the periods
of Aug-2017, Sep-2017, Nov-2017 and Dec-2017 in Feb/March, 2018.
Now, GST officials informed us that the refund received by us against INPUT SERVICES is not elgible for refund as per Notification No. 26/2018 dt. 13.06.2018 retrospectively effect from 01.07.2017.
Is it true. What does 26/2018 says ???
Reply By Adarsh Gupta:
The Reply:
Yes, it is not allowed. This has been challenged in Gujrat High court..y

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GST – ITC CREDIT – NEW RULES ANY
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 26-9-2018 Last Reply Date:- 30-10-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Experts,
Is there any new rule come in GST, stating that we can take ITC credit only for the bills seen in GSTR-2A
with effect from 01.10.2018….
Reply By Yash Jain:
The Reply:
Dear Sir,
Yes, but from 01.01.2019 effectively
In new form input from 2A would be auto populated.
Infosys is designing new forms.
This is also there at present if we interpretate sec 16 of GST act, which states the said.
In case supplier has not filed return, then inform him to upload invoice online till filing of return.
This is also known as system of invoice locki

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are available in GSTR-2A. Whether it is implemented or not. Some of our friends are telling that it is going to be implemented from 01.10.2018. Is it true or not. Any other date specified.
Reply By Praveen Nair:
The Reply:
To answer your question I would it is not Notified that the GSTR-2A has been implemented, it can't be so logically since GSTR 2 return is not active yet. You can use GSTR 2A to reconcile your books for ITC credit taken by you in GSTR-3B so that there are no last moment surprises of mismatch once GSTR 2 returns is in notified.
GSTR 2 return will accumulate all credits passed on in GSTR-2A and also has options to add missing invoices.
Reply By LDRaj &CO:
The Reply:
Dear Sir
In the new simplified form of return fi

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Solar Power Systems: 5% GST Rate for Inverters, Controllers, Batteries, and Panels per Notification No. 01/2017, Schedule-I.
Case-Laws
GST
Supply of solar inverter, controller, battery and panels would covered under “Solar Power Generating System” as a whole in terms of serial no. 234 of Schedule-I of the Notification No. 01/2017 -Central Tax (Rate) – applicable rate of GST on such supply will be 5% IGST [2.5% CGST + 2.5% SGST]
TMI Updates – Highlights, quick notes, marquee, ann

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Amendments to Foreign Trade Policy 2015-2020 – Extension of Integrated Goods and Service Tax (IGST) and Compensation Cess exemption under Advance Authorisation, EPCG and EOU scheme upto 31.03.2019.
35/2015-2020 Dated:- 26-9-2018 Foreign Trade Policy
DGFT
Foreign Trade Policy
FTP
Government of India
Ministry of Commerce & Industry
Department of Commerce
Directorate General of Foreign Trade
Udyog Bhawan
Notification No. 35/2015-2020
New Delhi, the 26th September, 2018
Subject: Amendments to Foreign Trade Policy 2015-2020 – Extension of Integrated Goods and Service Tax (IGST) and Compensation Cess exemption under Advance Authorisation, EPCG and EOU scheme upto 31.03.2019.
S.O. (E) – In exercise of powers conferred by Sec

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Appoint 1st day of October, 2018, as the date on which the provisions of section 52 of the Jammu and Kashmir Goods and Services Tax Act, 2017 shall come into force
SRO 434 Dated:- 26-9-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar
Notification
Srinagar, the 26th September, 2018
SRO 434.- In exercise of the powers conferred by proviso to sub-section (2) of sect

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Notification regarding seeks to bring section 51 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (provisions related to TDS) into force w.e.f 01.10.2018
SRO 433 Dated:- 26-9-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar
Notification
Srinagar, the 26th September, 2018
SRO 433 – In exercise of the powers conferred by proviso to sub-section (2) of section 1 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) and in supersession of the notification SRO 385 Dated 18th September, 2017, except as respects things done or omitted to be done before such supersession, the Governme

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GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts- reg.
66/40/2018 Dated:- 26-9-2018 CGST – Circulars / Ordes
GST
Circular No. 66/40/2018-GST
F. No. 354/314/2017-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
****
Room No. 156, North Block,
New Delhi, 26th September 2018
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal
Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts- reg.
Cer

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ipating in a religious, Yoga or meditation programme or camp meant for advancement of religion, spirituality or yoga shall be exempt. Residential programmes or camps where the fee charged includes cost of lodging and boarding shall also be exempt as long as the primary and predominant activity, objective and purpose of such residential programmes or camps is advancement of religion, spirituality or yoga. However, if charitable or religious trusts merely or primarily provide accommodation or serve food and drinks against consideration in any form including donation, such activities will be taxable. Similarly, activities such as holding of fitness camps or classes such as those in aerobics, dance, music etc. will be taxable”.
3. It is accord

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Implementation of Tax Deduction at Source (TDS) under GST
F.No. 8/10(2)/HRD/EMC/2017 Dated:- 26-9-2018 Clarifications / Instructions / Orders
GST
Government of India
Ministry of Finance, Department of Revenue
Directorate General of Human Resources Development
Indirect Taxes & Customs
IRCON Building, West Wing,
Ground Floor, Plot No. C-4,
District Centre, Saket,
New Delhi-110017
F. No. 8/B/10(2)/HRD/EMC/2017/
Dated: 26 September, 2018
 
To
All Budgetary Authorities under CBIC
Sir/Madam,
Sub: Implementation of Tax Deduction at Source (TDS) under GST- Reg.
This is to draw your kind attention to the Implementation of Tax deduction at Source (TDS) under GST
(1) In this regard Notification No. 50/2018- Central T

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deductions and deposits of TDS by the DDO under GST.
Detailed forms have already been prescribed vide FORM GST REG- 07, FORM GSTR- 7.
The persons, who are mandatorily required to deduct tax at Source under GST, have been specified in Section 51 of the CGST Act, 2017.
As per provisions of section 24 of the CGST Act, 2017, the person so required to deduct Tax at Source (TDS) are mandatorily required to take registration under 25 of the CGST Act, 2017.
(4) The Rate of TDS to be deducted is specified in Section 51(1) of the CGST Act, 2017 and Section 20 of the IGST Act, 2017 and the timelines are prescribed under Sub-section (2), (3) and (4) of Section 51 of the CGST Act, 2017.
(5) Returns have to filled under Rule 66 of the CGST Rule

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nalty.
(7) Provisions for Payment of Tax by Deducttee and Refund to Deductor /or Deducttee in case of excess/erroneous deduction of TDS have also been made.
(8) Only TDS category GST Registrant not liable to pay GST under Reverse charge on intra-state supplies received from unregistered supplier (remains ineffective till 30.09.2019). (Ref. notification No. 9/2017-Central Tax (Rate), dated 28.6.2017).
(9) Rule 12 of the CGST Rules, 2017 provides for Grant of registration to persons required to deduct tax at source or to collect tax at source.
(10) The details of tax deducted at source furnished by the deductor under sub-section (3) of section 39 in FORM GSTR-7 shall be made available to the deducttee in Part C of FORM GSTR-2A electronica

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Turbo Energy Ltd. Versus CGST & CE Chennai Outer (Vice-Versa)
Service Tax
2018 (9) TMI 1729 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 26-9-2018
ST/244/2012, ST/228/2012 – Final Order No. 42478-42479/2018
Service Tax
Ms. Sulekha Beevi, C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
For the Assessee : Ms. Nancy, Advocate
For the Revenue : Shri A. Cletus, ADC (AR)
ORDER
PER BENCH
The facts of the case are that M/s.Turbo Energy are engaged in manufacture of turbo chargers and parts thereof and are also registered as service tax assessee. During scrutiny of records, it appeared to the department that assessee had rendered Man Power Recruitment or Supply Agency Service (for short, MRSA) during 2005-06 and 2006-07, however had not discharged service tax liability thereon. It was noticed that assessee had deputed manpower to their clients during 2005-06 and 2006-07 and realized deputation charges from them. Department took the view

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ng the period of the dispute. The lower appellate authority found that there is no material evidence to prove that the asessee is an agency for supply of manpower and that there is no finding regarding the agreement between the assessee and the individual for used of the services of that individual to their clients for a consideration. For these reasons, the LAA found that the services provided to such group companies will not come under the category of MRSA services. The LAA held that though service tax is liable to be paid on the said service, the SCN is time-barred; that since accounts of assessee were subject to scrutiny on many occasions, the said demand is time-barred. Lower appellate authority however held that demand of service tax along with interest “could be settled under section 73 (3) of the Finance Act, 1994”. Both the assessee and the department are aggrieved with the above impugned order.
2. The assessee in their Appeal ST/244/2012 have submitted that the impugned orde

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Recruitment Agency and Supply Service.
iii) The monetary limit for filing of appeal by the department is Rs. 20 Lakhs.
In the present case, the demand of service tax Rs. 18,23,910/-, which is less than the above amount, hence department may be dismissed under litigation policy.
4. On the other hand, Ld. A.R Shri A. Cletus with regard to assessee's appeal submits that there is nothing wrong in the ruling of the Commissioner (Appeals) advising the assessee to pay up the amount under Section 73 (3) of the Act. With regard to department appeal, he reiterates the grounds of appeal.
5. Heard both sides and have gone through facts.
6.1 The scope of service tax liability in respect of the activity of staff to subsidiary / group companies is no longer res integra. The Hon'ble High Court in the case of CST Vs Arvind Mills Ltd. – 2014 (350) STR 496 (Guj.), has held that subsidiary companies cannot be said to be client of holding company and the deputation of employees was only for and in

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nies cannot be said to be their clients. Deputation of the employees was only for and in the interest of the company. There was no relation of agency and client. It was pointed out that the employee deputed did not exclusively work under the direction of supervision or control of subsidiary company. All throughout he would be under the continuous control and direction of the company.
6. We have to examine the definition of Manpower Supply Recruitment Agency in background of such undisputable facts. The definition though provides that Manpower Recruitment Supply Agency means any commercial concern engaged in providing any services directly or indirectly in any manner for recruitment or supply of manpower temporarily or otherwise to a client, in the present case, the respondent cannot be said to be a commercial concern engaged in providing such specified services to a client. It is true that the definition is wide and would include any such activity where it is carried out either dire

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oard's instruction being F.No.390/Misc./1116/2017-JC dt. 11-07-2018. which prescribes monetary limit of Rs. 20 lakhs for filing of appeal before this forum. For all these reasons, the Appeal ST/228/2012, filed by the department is dismissed.
6.4 Coming to the assessee appeal ST/244/2012, Commissioner (Appeals) has held that service tax is liable to be paid in respect of employees deputed to Lapross Engineering Ltd., however, he has set aside the demand on time-bar.
We find it intriguing that having taken the decision to set aside the demand in respect of Lapross Engineering on time-bar, nonetheless, the lower appellate authority has opined that payment of service tax with interest could be settled under Section 73 (3) of the Act. In our opinion, the option to pay up the service tax under Section 73 (3) of the Finance Act, 1994 is made only at the initial stage when the escaped liability is brought to the notice of the assessee by the department or by the assessee on their own accord.

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ELASTREX POLYMERS PVT LTD Versus STATE OF GUJARAT THROUGH THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT
VAT and Sales Tax
2018 (9) TMI 1765 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 26-9-2018
R/SPECIAL CIVIL APPLICATION NO. 14930 of 2018 With R/SPECIAL CIVIL APPLICATION NO. 14931 of 2018 With R/SPECIAL CIVIL APPLICATION NO. 14932 of 2018 With R/SPECIAL CIVIL APPLICATION NO. 14934 of 2018 With R/SPECIAL CIVIL APPLICATION NO. 14935 of 2018
CST, VAT

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Waiver of Late Fee Paid Under Section 47 in FORM GSTR-3B, FORM GSTR-4, FORM GSTR-6
S.O. No. 63 – 41/2018 – State Tax Dated:- 26-9-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
Notification
26th September, 2018
Notification No. 41/2018 – State Tax
S.O. No. 63 – Dated. 26th September, 2018:- In exercise of the powers conferred by section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, 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 Jharkhand Goods and Services Tax Rules,

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Government of Jharkhand appoints the 1st day of October, 2018, as the date on which the provisions of section 52 of the Jharkhand Goods and Services Tax Act, 2017 shall come into force
S.O. No. 65 – 51/2018 – State Tax Dated:- 26-9-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
Notification
26th September, 2018
Notification No. 51/2018 – State Tax
S.O. No. 65 Dated. 26th September, 2018:- In exercise of the powers conferred by sub-se

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