Author: admin_gst

Issue of populist schemes needs to be considered in totality, North vs South debate is misleading – N. K. Singh
GST
Dated:- 6-9-2018

Schemes which may look like populist may in fact be popular as well and the scheme which may have commenced as a populist scheme has over a period of time may have generated multiplier effect said N. K. Singh, the Chairman of the visiting Finance Commission at a press conference in Chennai today. On what constitutes populist or not, commission is hearing different viewpoints, it will need to consider this in totality taking everything into account, he added.
North versus South debate is misleading, he mentioned, as many states from other parts of the country are also expressing similar apprehensions as made by southern states like the issue of population date of 2011 etc. It will be the endeavour of commission not to penalise the states doing well on demographic front as well as economic front while carefully balancing the equity and effi

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n in the momentum for India's economic development with per capita income significantly higher than national average and poverty significantly below, noted the Chairman. There have been excellent record of fiscal management and debt management well within the limits, however, inter district disparities are a worrisome feature and need priority attention.
Tamil Nadu has been traditionally welcoming the private and foreign investment which makes TN an imp engine of Indian growth. Commission also noted the policy imperatives by the state govt for enhancing Ease of Doing Business which has also helped in creating jobs.
Other issues which were discussed during meeting to take growth momentum of TN further while reducing disparities
1. Floods management system
2. Improving productivity of agriculture
3. Imp flood erosion works and paucity of resources for management of water resources
Commission has taken serious note of all the submissions made in the memorandum submitted and discusse

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the Commission about the declining share of the state in the devolution share since 10th Finance Commission. He urged the Commission to reverse this trend so that development efforts of the state do not stifle.
State govt officials in their presentation gave some innovative suggestions on vertical and horizontal devolutions. They demanded to include the population control and contribution to central taxes as criteria. They also suggested using 'Environmental Performance Index' which is a more holistic approach. They made some state specific suggestions related to Conservation of heritage buildings and Maintenance and strengthening of tourist circuits.
State govt also highlighted the issues related to Centrally Sponsored Schemes. They urged that Debt to GSDP norms should be customized to the rate of interest and rate of growth and not fixed rigidly in a doctrinaire fashion.
The Chief Minister submitted a detailed Memorandum to the Commission. The Chairman complemented the Govt. of Ta

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Charging of GST to overseas customers in India
Query (Issue) Started By: – Radhashyam Dash Dated:- 6-9-2018 Last Reply Date:- 7-9-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Hello Sir,
There is an overseas company e.g. xyz, Inc having office in India with name xyz india pvt.ltd.
I also have entity abc, Inc with office in India with name abc india pvt ltd.
Question 1: If I supply some goods, labour & some other services to xyz, inc ( within India ) from abc india pvt ltd, then can I charge GST to the customer ?
Question 2: If I supply some goods, labour & some other services to xyz, inc ( within India ) from abc, Inc, then can I charge GST to the customer ?
Question 3: If I supply some goods, labour & some other s

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RCM paid on GTA services @5% is eligible to claim ITC
Query (Issue) Started By: – BHAVYA PETHRU Dated:- 6-9-2018 Last Reply Date:- 7-9-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Experts,
We have been paying the Tax under RCM @5% for GTA service , whether we are eligible to take the Input tax credit of the same.
awaited for your respose
thanks & regards,
Bhavya.P
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Since you are paying 5% tax on GTA service under RC

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SUPPLY OF UPS WITH BATTERY: A CASE OF MIXED SUPPLY
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 6-9-2018

It is a general trade practice that a battery is also supplied when one buys an unit of Uninterrupted Power Supply (UPS). A question arose as to whether the supply of UPS along with a battery would amount to a composite contract of supply or it will be a case of mixed supply in terms of section 2(30), 2(74) and section 8 of the CGST Act, 2017. It may to noted that in case of a single supply, the rate of GST as applicable to principal supply is levied whereas in case of a mixed supply of two or more items, the higher of the rates applicable would be levied to the entire mixed bundled of supply as it is not a case of naturally bundled supply.
Advance Ruling
In Re Switching Avo Elector Power Ltd. (2018) 4 TMI 810 (AAR-West Bengal); the applicant was a supplier of power solution including UPS, servo stabilizer, batteries etc and wanted a clarity on th

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are)
III
375
8504
Transformers Industrial Electronics; Electric Transformers; Static Convertors (UPS)
III
376A
8506
Primary cells and primary batteries
Inserted w.e.f 15/11/17 vide Notification No. 41/2017-Central (Rate) dated 14/11/17
What is UPS and relevance of Battery
An UPS is an electrical apparatus that provides emergency power to a load when the input power source or mains power fails. A UPS differs from an auxiliary or emergency power system or standby generator in that it provides immediate protection from input power interruptions by supplying energy stored in batteries, super-capacitors or flywheels. The on-battery runtime of most UPS is relatively short but sufficient to start a standby power source or properly shut down the protected equipment. A UPS is typically used to protect hardware such as computers, data centres, telecommunication equipment or other electrical equipment where an unexpected power disruption could cause injuries or data loss. The UPS serv

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turally bundled in a supply contract if the contract is indivisible. For example, a works contract within the meaning of section 2 (119) of the GST Act is a composite supply. Steel, cement and other goods and services supplied are inseparable in a contract for civil construction. The recipient has not contracted for the supply of steel, cement or architectural service, but for the service of constructing the civil structure, where all these supplies are inseparable and, therefore, naturally bundled. The contract for the supply of a combination of UPS and battery, if not built as a composite machine, is not indivisible. The recipient can split it up into separate supply contracts if he chooses. The goods supplied in terms of such contracts are, therefore, no longer naturally bundled and cannot be treated as a composite supply.
Further, mixed supply is defined under section 2(74) of the GST Act as one where "two or more individual supplies of goods/services or any combination there

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for Advance Ruling (AAAR) by the applicant u/s 100 of GST law who vide Order dated 25.07.2018 and reported in IN RE: M/S. SWITCHING AVO ELECTRO POWER LIMITED – 2018 (8) TMI 1071 – APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL confirmed the original advance ruling.
As implied, the core issue involved in the appeal was whether UPS supplied with external storage battery was naturally bundled and hence a composite supply under the GST Act, or a mixed supply, as held by the West Bengal Authority for Advance Ruling. It was again reiterated by the applicant that when UPS comprising of static converter and an external battery is supplied it falls under Tariff Head 8504 and is taxable @ 18% under item No. 375 of Schedule III of the GST Act. UPS cannot function without battery as such it is an integral part of UPS and hence it is naturally bundled and supplied in conjunction with each other and hence the supply of static converter along with external battery should be construed as a compo

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onverter (UPS) is part and parcel of the uninterrupted power supply system and is covered under Tariff Head 8504 and intra-State supply thereof attracts tax under GST Act as per rate applicable to goods enumerated under Schedule III of Tax-Rate Notification(s), vide serial No. 375, but the situation changes when storage battery or electric accumulator is supplied separately irrespective of whether under a single contract or a separate contract.
AAAR endorsed in full force the ruling AAR- West Bengal, viz,
"The UPS serves no purpose if the battery is not supplied or removed. It cannot function as a UPS unless the battery is attached. However, what needs to be considered is whether or not these two items are "naturally bundled". The stated Illustration to Section 2(30) of the GST Act refers to a supply where the ancillary supplies are inseparable from the principal supply and form an integral part of the composite supply. Note 3 also refers to a composite machine as the

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Ranjeet @ Ranjeet Singh Versus Union of India And 2 Others
GST
2018 (9) TMI 688 – ALLAHABAD HIGH COURT – 2018 (17) G. S. T. L. 381 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 6-9-2018
Criminal misc. Bail application No. – 21843 of 2018
GST
Vivek Kumar Singh, J.
For the Applicant : Satya Dheer Singh Jadaun
For the Opposite Party : B.K.Singh Raghuvanshi
ORDER
Hon'ble Vivek Kumar Singh,J.
Supplementary counter affidavit filed by the learned counsel for the complainant today in the Court is taken on record.
Heard Sri Satya Dheer Singh Jadaun, learned counsel for the applicant and Sri B.K.Singh Raghuvanshi, learned counsel for the complainant and Sri Abhinav Prasad, learned A.G.A. for State.
The present bail applic

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ed in paragraph no.4 that after follow up searches conducted so far at the premises of the buyers resulted into detection of fraudulent availment of input tax credit on the basis of fake invoices issued from the firm created, controlled and managed by applicant namely Ranjeet to the extent more than Rs. 16.57 crore.
The prosecution version as narrated in the first information report is that on the basis of an information of possible evasion of service and Goods and Service Tax Act, the Senior Intelligence Officer, Directorate General of Goods and Services Tax Intelligence, Zonal Unit Meerut conducted a raid at shop No. 10 Aman Banquet, Sector-5 Rajendra Nagar, Sahibabad, Ghaziabad and found one person present in the shop/office, who introd

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y No.2 as well as learned A.G.A. states that during the search several voter identity cards of different persons, Rs. 34,98,500/- in cash, Bill Books containing different signatures, dongles, writing pad, stamps of several companies were recovered and the investigation is still in progress and the amount of tax evasion may exceed several crores.
After hearing the learned counsel for the complainant and learned A.G.A., and after perusing the averments made in the present bail application as well as rejection order, this Court is of the opinion, that learned counsel for the applicant could not point out any good ground for grant of bail to the applicant.
Accordingly, the bail application filed on behalf of the applicant is hereby rejected.

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Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018
35/2018 –State Tax Dated:- 6-9-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF NCT OF DELHI
DEPARTMENT OF TRADE AND TAXES
(GST – POLICY BRANCH)
VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI- 110002
NOTIFICATION No. 35/2018 -State Tax
Delhi, the 06th September, 2018
No. F.2(93)/Policy-GST/2018/559-68 – In exercise of the powers conferred by section 168 of the Delhi Goods and Service

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Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover upto 1.5 crores
KA.NI.-2-1760/XI-9(42)/17 Dated:- 6-9-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2
NOTIFICATION
NO. KA.NI.-2-1760/XI-9(42)/17-U.P. GST RULES-2017-ORDER- (132)-2018,
Lucknow : Dated : September 06,2018
In exercise of the powers conferred by section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act No. 1 of 2017) (hereinafter in this notification referred to as the said Act), on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore

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Uttar Pradesh Goods and Services Tax (Ninteenth Amendment) Rules, 2018
KA.NI.-2-1761/XI-9(42)/17 Dated:- 6-9-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2
NOTIFICATION
NO. KA.NI.-2-1761/XI-9(42)/17-U.P. GST RULES-2017-ORDER- (133)-2018,
Lucknow : Dated : September 06,2018
In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no.1 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no.1 of 1904), the Governor is pleased to make the fallowing rules with a view to amending the Uttar Pradesh Goods and Services Tax Rules, 2017:-
1. Sho

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M/s SAFA MILL STORES Versus THE ASSISTANT STATE TAX OFFICER, KARUKUTTY, THE STATE TAX OFFICER, KARUKUTTY AND THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICE TAXES, TAX COMPLEX, KOCHI
GST
2018 (10) TMI 1519 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 6-9-2018
WP (C). No. 29390 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : Aji V. Dev
For The Respondent : GP. Dr. Thushara James
JUDGMENT
The petitioner, a partnership firm, transported certain goods ostensibly from Bombay to Perumbavoor. But when the petitioner tried to unload the goods at Malamury, Perumbavoor, the authorities checked the documents carried along with the goods and found that they did not correctly reflect the desti

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PHALNAX LABS Pvt. Ltd. Versus CCT, VISAKHAPATNAM GST
Central Excise
2018 (11) TMI 68 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 6-9-2018
Appeal No. E/30482/2018 – A/31190/2018
Central Excise
Mr. M.V. Ravindran, Member (Judicial)
Shri M.V.S. Sridhar, Advocate for the Appellant.
Shri Arun Kumar, Dy. Commissioner /AR for the Respondent.
ORDER
Per: Mr. M.V. Ravindran
1. This appeal is directed against Order-in-Appeal No. VIZ-EXCUS- 002-APP-110-17-18, Dated 19.01.2018.
2. Heard both sides and perused the records.
3. The relevant issue that falls for consideration is on scrutiny of appellant's records, it was noticed by the audit party that appellant had availed ineligible CENVAT credit in respect of services rendered by the service providers while setting up of their plant. Show cause notice was issued for demand and reversal of such CENVAT credit. Appellant contested the show cause notice on merits as well as on limitation. Adjudicating authority

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definition and submits that what is contemplated from this view. CENVAT credit of service tax paid on the services for construction of works contract of a building or a civil structure or part thereof or laying of foundation and making of structures for support of capital goods. It is his submission that both the exclusion clauses would not apply to them. It is his further submission that the adjudicating authority has considered the activity of the service provider as works contract which is not a case as these are the labour charges which are awarded to the contractor.
5. Ld. DR on the other hand draws my attention to the findings recorded by the first appellate authority in paras 11 to 13 of the Order-in-Appeal. It is his submission that the first appellate authority has recorded that these services which are received by the appellant are not coextensively used to the manufacture of final products and the Hon'ble High Court of Andhra Pradesh in the case of Rayalaseema Hi-Strength

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utput service for providing an output service; or
(ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products, up to the place of removal,
and includes services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation up to the place of removal;
but excludes,-
(A) service portion in the execution of a works contract and construction services including service listed under clause (b) of section 66E of the Finance Act (hereina

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s centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee”
7. From the above reproduced definition, it seems that Revenue wants to deny the CENVAT credit to the appellant on the ground that input services were covered in the Exclusion Clause A(b) laying of foundation or making of structure for support of capital goods. From the allegation in the show cause notice and the Annexure-B to the show cause notice, I find that the services which were rendered by the service providers were in respect of capital goods and not for laying of foundation or making structures for support of capital goods. Further, it has to be recorded in the findings of the first appellate authority that these services were not used coextensively for manufacture of final products, also seems to be not correct from the factual position as the appellant

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CFI Copiers Pvt. Ltd Versus CCT, Hyderabad GST
Customs
2018 (11) TMI 98 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 6-9-2018
Appeals No. C/30020/2018 & C30021/2018 – A/31188–31189/2018
Customs
Mr. M.V. Ravindran, Member (Judicial)
Shri B. Venugopal, Advocate for the Appellant.
Shri P.S. Reddy, Asst. Commissioner /AR for the Respondent.
ORDER
Per: Mr. M.V. Ravindran
1. These two appeals are directed against Order-in-Appeal No. HYD-CUS- 000-APP-083 & 084-17-18, dated 28.08.2017.
2. Heard both sides and perused the records.
3. The appellant herein had imported used multi functional photocopier machines without any licence. The said photocopier machines were seized and appellants were directed to fil

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value, hence liable for confiscation. Adjudicating authority also recorded that appellant being a regular importer, has been repeatedly importing the old and used photocopier machines without producing licence as required under the Foreign Trade Policy, should be penalised. Accordingly, he imposed redemption fine of 25% ad penalty of 15% of the enhanced value and the first appellate authority agreed with the same.
4. It is the argument of Ld. Counsel that the Tribunal has ordered that redemption fine and penalty should be fixed at 10% and 5% respectively on the enhanced value in various cases which applies in the case in hand.
5. Ld. DR on the other hand submits that the ratio of the orders of other Benches can not be applied in the case

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.T 565 (P&H)] and in the case of National copier Equipments vs. CCE [2015(320) E.L.T. 353 (P&H) has felt that redemption fine against confiscation for the regular violators as 20% of the enhanced value of the photocopier machines. Following the ratio of the judgment of Hon'ble High Court of Punjab & Haryana, I hold that appellant is required to pay redemption fine in both the appeals @ 20% of the enhanced value of the photocopier machines. Coming to the penalty imposed, in my considered view, ends of natural justice would be met, if penalty is restricted to 10% of the enhanced value of the photocopier machines.
7. Both the appeals are disposed of, modifying impugned orders as indicated herein above.
(Dictated and Pronounced in open Court)

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CGST, CCE & ST, Alwar, CE & ST-Udaipur Versus Gemscab Industries Ltd., Om Metals Infra Projects Ltd.
Central Excise
2018 (11) TMI 1201 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 6-9-2018
E/COD/50750/2018, Appeal No. E/52198/2018-DB, E/51800/2018-DB – FINAL ORDER NO. 53013-53014/2018
Central Excise
Shri Anil Choudhary, Member (Judicial) And Shri V. Padmanabhan, Member (Technical)
Shri H.C. Saini, DR for the Appellant
Ms. Sukriti Das, Advocate for the Respondent
ORDER
Per Anil Choudhary:
1. The delay of 5 days is condoned as sufficiently explained. As the issue is covered and with the consent of both the parties matter is taken up for final hearing along with the Appeal No. E/51800/2018 CCE V/s Om Met

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under International Competitive Bidding. The goods were cleared by Appellant (sub-contractor) to NTPC (for Mega Power Project) on the basis of proper documents which included letter of the Joint Secretary to Government of India dated 29.06.2006 addressed to General Manager, NTPC, New Delhi.
iii. However, the demand was confirmed raised under the Show Cause notice dated 21.09.2007.
iv. On appeal the Commissioner (Appeal) set aside the Order-in-Original and allowed the appeal of the respondent under the reasoning that power cables falling under tariff item 8544 of the Excise Tariff and supplied to Mega Power project are eligible for exemption under Sl. No. 91 of the Notification No. 6/2006-CE dated 01.03.2006 and the requirements under the

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of the Joint Secretary to Government of India.
iii. However, the demand was confirmed raised under the Show Cause notice dated 12.04.2011.
iv. On appeal the Commissioner (Appeal) set aside the Order-in-Original and allowed the appeal of the respondent under the reasoning that Gates and Gate parts falling under Chapter 73 of the Excise Tariff and supplied to Mega Power Project are eligible for exemption under Notification No. 06/2006-CE dated 01.03.2006 and the requirements under the Project Import Regulations, 1986 are not required to be satisfied.
5. Heard Shri H.C. Saini, Ld. DR for the Appellant as well as Ms. Sukriti Das, Ld. Advocate for the Respondent.
6. Having heard the rival contentions we are satisfied that the appellant have

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M/s. Bharat Sanchar Nigam Ltd. Versus Commissioner of GST & Central Excise Chennai
Service Tax
2018 (11) TMI 1222 – CESTAT CHENNAI – 2019 (21) G. S. T. L. 42 (Tri. – Chennai)
CESTAT CHENNAI – AT
Dated:- 6-9-2018
ST/Misc. /40889/2013 and ST/19/2012 – Final Order No. 42381/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Ms. G. Vardhini Karthik, Advocate for the Appellant
Shri S. Govindarajan, AC (AR) for the Respondent
ORDER
Per Bench
The facts of the case are that the appellants are engaged in providing Telecommunication Service. Pursuant to audit, it emerged that the appellants were providing Interconnectivity Usage Charges (IUC) service to various telecommunication service providers viz. Airtel, Vodafone, Reliance etc. operating in India. It further emerged that the appellants were receiving and providing IUC services from Sri Lanka Telecom, a service provider situated outside India. That in res

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ory of service provided or received by the appellant and which become liable to discharge service tax liability under section 65(105) of the Finance Act.
2.2 Vide the Finance Bill, 2007, new definition “Telecommunication Service” was incorporated under section 65(104) of the Act with effect from 1.6.2007 whereby IUC was specifically incorporated in the definition of “Telecommunication Service” to make it a taxable service. However, the Board had issued a Circular No. F.No. 137/21/2011 dated 19.12.2011, where it was clarified that there cannot be any taxability in respect of International Private Leased Circuits charges provided by a foreign telecom service provider since such provider cannot constitute a telegraph authority under Indian law and they remain outside the taxability clause of the telecommunication service. She submits that the very same clarification would be applicable even in respect of IUC charges.
2.3 Ld. counsel also draws our attention to yet another circular F.No.

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is well settled that lack of such clarity in the show cause notice and omission to indicate the specific category of service under which the tax is proposed to be demanded will vitiate the proceedings ab initio.
5.1 Be that as it may, we find that the circulars dated 15.7.2011 and 19.12.2011 are very much applicable pari materia to IUC charges paid by the appellant to Sri Lanka Telecom. It is also pertinent to note that Board's circular dated 12.3.2007 cited by the ld. AR was in the nature of an advisory to convey the amended definition of telecommunication service as proposed in the Finance Bill, 2007. Even otherwise, the subsequent circulars dated 15.7.2011 and 19.12.2011 will surely override the said earlier circular. In the event, we find in favour of the appellant. The impugned order cannot be sustained and requires to be set aside, which we hereby do. The appeal is allowed with consequential relief, if any, as per law.
6. The miscellaneous application filed by the appellant for

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Prescription of Certain Procedure for Obtaining GSTIN by Certain Tax Payers
783/2018/11/(120)/XXVII(8)/2018 CT-31 Dated:- 6-9-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
NOTIFICATION
September 06, 2018
No. 783/2018/11/(120)/XXVII(8)/2018 CT-31-WHEREAS the State Government is satisfied that it is expedient so to do in public interest
Now THEREFORE, in exercise of the powers conferred by section 148 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), on the recommendations of the Council, the Governor is pleased to allow to specify the persons who did not file the complete FORM GST REG; 26 of the Uttarakhand Goods and Services Tax Rules, 201

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art A of the aforesaid FORM GST REG-26
Yes/No
5.
Contact details of the tax payer
5a.
Email id
5b.
Mobile
6.
Reason for not migrating in the system
7.
Jurisdiction of Officer who is sending the request
(ii) On receipt of an e-mail from the Goods and Services Tax Network (GSTN), such taxpayers should apply for registration by logging onto htlps://www.gst.gov.in/) in the "Services" tab and filling up the application in FORM GST REG-01 of the Uttarakhand Goods and Services Tax Rules, 2017.
(iii) After due approval of the application by the proper officer, such taxpayers will receive an email from (GSTN mentioning the Application Reference Number (ARN), a new GSTIN and a new access token.
(iv) Upon receipt, such taxpaye

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Pay Tax and Interest to Halt Registration Cancellation u/r 22, CGST Rules 2017.
Act-Rules
GST
Cancellation of registration – Rule 22 of the CGST Rules, 2017 – where person pays tax with inter

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CGST Rule 36: Input tax credit valid if key info is on invoice, despite other document errors.
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GST
Documentary requirements and conditions for claiming input tax credit – Rule 36 of

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Amendment to Rule 55: New Provisions for Transporting Goods in Batches Without an Invoice Under GST Rules 2017.
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GST
Transportation of goods without issue of invoice – Rule 55 of the

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Central Goods & Services Tax Rule 89(4) Update: New Definition of “Adjusted Total Turnover” Affects ITC Refunds for Zero-Rated Supplies.
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GST
Refund of input tax credit (ITC) in case

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Amended Rule 96 of CGST Rules 2017: Exporters must meet new conditions for IGST refund eligibility on exports.
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GST
Refund of IGST paid on goods or services exported out of India – Rule 96 of the CGST Rules, 2017 – Rule 96(10) amended retrospectively w.e..f 23-10-2017 – The person claiming refund should not availed the benefit under certain notifications – or – no benefit on inward supplies have been availed under certain notifications.
TMI Updates – Highlights, quick notes

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Transporters Must Carry Bill of Entry Copy and File Serial Number in EWB-01 per Rule 138A CGST Rules.
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GST
Copy of Bill of Entry to be carried by the transporter in case of Import an

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Can we claim Input GST after claiming Drawback & ROSL
Query (Issue) Started By: – Ab rus Dated:- 5-9-2018 Last Reply Date:- 23-1-2019 Goods and Services Tax – GST
Got 5 Replies
GST
Dear sir,
We are exporting goods to USA without payment of IGST after GST implementation.
Our forwarder claimed Drawback & ROSL in shipping bills, when shipment going. Drawback & ROSL amount automatically credited to our bank account.
The point is we claimed GST refund claim and its also received in our bank.
Please clarify whether we can claim GST if we already claimed Drawback & ROSL. Is there any section?
Please clarify.
Thanks
Reply By KASTURI SETHI:
The Reply:
There may be mistake in the functioning of Common Portal System. You got dra

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ROSL should not be claimed which are mentioned in the relevant notifications.
If you fulfill both the aforesaid conditions, then GST is Refundable.
(Refer Cirular No.:37/11/2018 – GST Dated 15th March,2018) and (349/21/2016-GST( 04th September,2018.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
Sri Yash gives a clear picture on the query.
Reply By KASTURI SETHI:
The Reply:
Kudos to Sh.Yash Jain, Sir for such crystal clear and fool proof reply. Nothing is left untouched. Such precise reply can be termed as , "Gaagar mein sagar."
Reply By Saradha Hariharan:
The Reply:
Dear Mr. Yash Jain
Can you please help me understand which para you are referred to in this regard in Circular No. 59/33/2018-GST F. No. 349/21/2016-GST date

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GST Registration Cancellation Proceedings Terminated with New Form REG-20 Update for Tax Compliance Procedures.
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GST
FORM GST REG-20 – Order for dropping the proceedings for cancellation

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New Version of Form GST ITC-4 for Reporting Goods Sent to Job Workers Now Available for Compliance.
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GST
FORM GST ITC-4 – Details of goods/capital goods sent to job worker and received b

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Annual GSTR-9 Return: Key for GST Compliance, Summarizing Tax Transactions and Ensuring Accurate Reporting for Registered Taxpayers.
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GST
FORM GSTR-9 – Annual Return – Goods and Services

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Annual GSTR-9A Form: Simplified Tax Filing for GST Composition Taxpayers, Summarizing Transactions and Compliance.
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GST
FORM GSTR-9A – Annual Return (For Composition Taxpayer) – Goods an

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