Author: admin_gst

NORTHERN COALFIELDS LIMITED Versus CGST C.C & C. E-JABALPUR
Central Excise
2018 (11) TMI 356 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 1-11-2018
Appeal No. E/51317/2017- (DB) – Final Order No. 53237/2018
Central Excise
MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) And MR. BIJAY KUMAR, MEMBER (TECHNICAL)
Shri Rajeev Aggarwal, Adv. for the appellant
Shri R.K. Mishra, DR for the respondent
ORDER
Per: Mrs. Archana Wadhwa
1. After hearing both the sides represented by Shri Rajeev Aggarwal Ld. Advocate for the appellant and Shri R.K Mishra Ld. DR for Revenue, we find that the appellant is 100 per cent subsidiary of Coal India Ltd. With effect from dated March, 2011, excise duty was levied on their final product i.e. Coal. During the period April, 2011 to 21/06/2012, the appellant availed the Cenvat Credit of duty paid on various inputs which were subsequently cleared “as such” to their sister unit located at Uttar Pradesh and Madhya Pradesh. In as much as

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eir final product, which was leviable to duty of excise. As such he submits that duty required to be paid by them was available as Credit to their sister units and the entire exercise was Revenue neutral. In such a scenario no malafide can be attributed to them so as to justifiably invoke the longer period of limitation. He also submits that the appellant is a public sector undertaking, being 100 per cent subsidiary of Coal India Pvt. Ltd., and as per the settled law no malafide can be attributed to them as not single person is benefited by such an action of the assessee. In this scenario also, invokation of extended period cannot be upheld.
3. Countering the arguments, Ld. AR appearing for the Revenue submits that admitted the appellant was required to reverse the credit in terms of the provisions of Cenvat Credit Rules. They have availed the excess credit on their unit, without utilising the inputs, which is a clear violation of the provisions of law. As such he supports the impugne

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lity. As the Tribunal had set aside the demand in that case but imposed penalty on technical contraventions, Hon'ble High Court held that even penalties were not imposable. To the same effect is the decision of the Mumbai High Court in the case of Sanvijay Rolling & Engineering Ltd. vs. Commissioner of C.EX., Nagpur- 2018(11) G.S.T.L. 344 Bom) and Gujrat High Court decision in the case of Commissioner of C.EX. & CUS., Vadodara-II vs. Indeos ABS Ltd. 2010 (254) ELT 628 (Guj) and Tribunal decisions in the case of Commissioner of Central Excise, Mumbai vs. Special Steel Ltd. 2015 (329) ELT 449( Tri.-Mumbai) & Sarover Hotel Pvt. Ltd. vs. Commissioner of Serive Tax, Mumbai, 2018(10) GSTL 72(Tri-Mum)
6. In as much as and admittedly Revenue neutral situation is involved in the present appeal and the appellant is a PSU, we are of the view that extended period is not invokable. Impugned orders are accordingly set aside and appeal is allowed with consequential relief.
(Dictated and pronounced

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M/s. Ascendas IT SEZ, Chennai Pvt. Ltd. Versus Commissioner of GST & Central Excise Chennai South
Service Tax
2018 (11) TMI 420 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 1-11-2018
ST/Misc. /40816/2017 & ST/40277 And 40278/2014 – Final Order Nos. 42759-42760/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial)
Shri Harish Bindumadhavan, Advocate for the Appellant
Shri L. Nandakumar, AC (AR) for the Respondent
ORDER
In both these appeals, the appellant is aggrieved by the rejection of refund claim filed by them under Notification No.9/2009.
2. The ld. counsel for appellants Shri Harish Bindumadhavan submitted that in Appeal No. ST/40277/2014, the issue is that the refund claim filed by the appellant in respect of an amount of Rs. 14,65,106/- was rejected for the reason that the category / classification of services noted by the service provider in the invoice was not an approved service by the Unit Approval Committee. He submitted that there is

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ant. Therefore, the rejection of refund claim stating that the services are not approved cannot sustain. He relied upon the decision in the cases of Mast Global Business Services India Pvt. Ltd. Vs. Commissioner of Central Tax, Bangalore North – 2018-TIOL-3115-CESTAT-BANG and Petronet LNG Vs. Commissioner of Central Excise, Delhi – 2017 (7) GSTL 54 (Tri. Del.).
3. The ld. AR Shri L. Nandakumar supported the findings in the impugned order. He argued that since the Real Estate Agent Service are not approved service for the appellant, the refund has been rightly rejected.
4. Heard both sides.
5. On perusal of the records, I find that as per the agreement the service provider is appointed as property manager for the appellant. In clause 4, the fees for the property manager is fixed. The said activities of the property manager include marketing of immovable property also. In certain cases, the property manager has undertaken marketing on immovable property of the appellant and has issued

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x months of payment of service tax. The notification also stipulates in para 2 clause (f) that the time can be extended by the Assistant / Deputy Commissioner, if necessary. The period for condonation of delay or extension has not been fixed in the notification. It is submitted by him that the refund claims have been filed within one year of the payment of service tax and would be well within the time prescribed under section 11B of the Central Excise Act, 1944. He relied upon the decision in the case of TATA Consultancy Services Ltd. – 2013 (29) STR 393 (Tri.) to support his argument.
7. The ld. AR supported the findings in the impugned order and he specifically adverted to page 7 of the impugned order. The appellants have not furnished satisfying reasons for the delay caused and therefore the authorities below have rightly rejected the refund claim.
8. Heard both sides.
9. After hearing submissions made by both sides and perusal of Notification 9/2009, I find that though the time-

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IGST Export Refund-extension in SB005 alternate mechanism revised processing in certain cases including disbursal of compensation cess-reg.
144/2018 Dated:- 1-11-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (NS- II),
JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA,
TAL-URAN, DISTRICT – RAIGAD, MAHARASHTRA -400 707.
F.No. S/12-Gen-Misc.-984/2018-19/DBK
Public Notice No. 144/2018
Date: 01-11-2018
Sub: IGST Export Refund-extension in SB005 alternate mechanism revised processing in certain cases including disbursal of compensation cess-reg.
Attention to all exporters, their authorised representatives and all other stakeholders is invited to CBEC Circular No. 40/2018-Customs dated 24.10.2018 on the subject mentioned

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8. It has now been decided by the Board to extend the rectification facility to shipping bills filed up to 15.11.2018. However, it is reiterated that the exporters shall have to take care to ensure that the details of invoice, such as invoice number, IGST paid etc. under GSTR 1 and shipping bill match with each other since the same transaction is being reported under GST laws and Customs Act.
4. It may be noted that SBs which have not been scrolled due to the IGST paid amount being erroneously declared as 'NA' are already being handled through officer interface as per Circular 08/2018-Customs, dated 23.03.2018. However, no such provision was hitherto available in respect of those SBs which were successfully scrolled, albeit with a lesser t

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lity has now been provided for the processing and sanctioning of the eligible differential IGST refund. This facility would be available only for cases where shipping bills have been filed till 15.11.2018. Exporters need to be cautious while filing details in shipping bill as a similar facility may not be available in future for the same mistake.
5. In order to claim the differential amount, the exporter is required to submit a duly filled and signed Revised Refund Request (RRR) annexed to this Public Notice to Shri Siddharth Jaiswal, Deputy Commissioner of Customs (Drawback & IGST Refund). A scanned copy of the signed RRR can also be mailed to igstrefundjnch@gmail.com.
6. It may be noted that only those SBs, which have already been scrol

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Reliance Life Sciences Pvt. Ltd. Versus CCGST, Belapur
Central Excise
2018 (11) TMI 731 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 1-11-2018
APPEAL NO: E/86260-86261/2018 – A/87820-87821/2018
Central Excise
Shri Ajay Sharma, Member (Judicial)
Appellant: Shri Vipin Kumar Jain, Advocate with Shilpa Balani, Advocate
Respondent: Shri Deepak S. Chavon, Superintendent (AR)
ORDER
The instant appeal has been filed from the order-in-appeal no. MKK/302-303/RGD APP/2017 dated 07.12.2017 passed by the Commissioner of Central Tax, Central Excise and Service Tax (Appeals), Raigarh.
2. Brief facts of the case are that the appellant is a manufacturer of medicine and vide remission order dated 29.09.2015, they were granted permission for remission of Central Excise duty on the finished goods unfit for consumption with the condition to reverse applicable Cenvat credit taken on the input and input services used in the manufacture of the finished goods with interest ther

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ision of this Tribunal in the case of Mafatlal Industries Ltd. vs. CCE & Custom, Ahmadabad; reported in 2003(154) ELT 543(Tri-Mumbai) but the same was overruled by the Larger Bench of the Tribunal in the case of Grasim Industries vs. CCE, Indore; 2007(208) ELT 336(Tri-LB). According to the Appellant, the Circular thus becomes non-est and it cannot have a binding value. Another ground raised by the Appellant is that the newly inserted Rule 3(5C) of Cenvat Credit Rules is effective from 07.09.2007 and the explanation 2 inserted in this rule from 08.01.2014 provides that recovery under Rule 14 is applicable only when the amount is not paid with the time stipulated therein and since they had already reversed the Cenvat amount immediately, therefore there is no question of payment of any interest.
3. The Commissioner of Central Tax (Appeals) vide impugned order dated 07.12.2017 rejected the appeal on the ground that the appellant had not challenged the order of remission by which the condi

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had been cited in the said circular since the basis for the said circular, had been expressly overruled by the Larger Bench of the Tribunal in the matter of Grasim Industries Ltd. (supra) and the said decision of the Larger Bench was further approved by the Hon'ble High Court of Judicature at Madras in the matter of CCE, Chennai-III vs. Joy Foam Pvt. Ltd. 2015(322) ELT 209 (Mad). But the learned Commissioner (Appeals) without giving any finding on the said contention, rejected the appeals filed by the appellant on a totally new ground that the Appellant had not challenged the order of remission by which the condition for payment of interest had been imposed. The Learned Authorised Representative on behalf of the revenue reiterated the findings in the impugned order and prayed for rejection of the appeals filed by the appellant.
5. It is settled legal principle that no authority is allowed to travel beyond the show cause notice. In the present matter, the show cause notice proposes

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M/s. SREE LEKSHMI CASHEW COMPANY Versus THE COMMISSIONER OF STATE GOODS AND SERVICE TAXES DEPARTMENT, THIRUVANANTHAPURAM AND THE ASSISTANT COMMISSIONER (ASSESSMENT), KOLLAM
GST
2018 (11) TMI 1187 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 1-11-2018
WP (C). No. 35704 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The PETITIONER : ADV. SRI. SERGI JOSEPH THOMAS
For The RESPONDENT : GP. DR. THUSHARA JAMES
JUDGMENT
Heard Sri Sergi Joseph Thomas, the learned counsel for the petitioner, and Dr. Thushara James, the learned Government Pleader, appearing for the respondents.
2. The petitioner, an assessee, wanted to revise its monthly returns for WPC No. 35704 of 2018 2 the assessment years 2015-2016-from April

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DAILY EXPRESS Versus THE ASSISTANT STATE TAX OFFICER SURVEILLANCE SQUAD NO. 8, STATE GST DEPARTMENT, KOLLAM, COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAUPURAM AND STATE OF KERALA, THIRUVANANTHAPURAM
GST
2018 (11) TMI 1263 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 1-11-2018
WP(C). No. 35665 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADV. SMT. S. SUJINI
For The Respondent : GP. DR. THUSHARA JAMES
JUDGMENT
The petitioner, a partnership firm, seeks the following reliefs:
1) issue a writ of mandamus, thereby directing the first respondent to drop the proceedings against the petitioner.
2) Issue any appropriate writ, order or direction to the Ist resp

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Creation of GST Helpdesks for MSME sector by CBIC to support MSMEs
34 /2018 Dated:- 1-11-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOM(CHENNAI IV)
CUSTOM HOUSE, 60, RAJAJI SALAI, CHE AI-600 001.
Telephone: 044-25231217 – Fax: 044-25221861
Email.:commrchivc gmail.com
(IS 15700:2005 (Sevottam ( Certified)
F.No. S. Misc. 07/2018-Refunds-Ch-IV
DATED: 01.11.2018
PUBLIC NOTICE No. 34 /2018
Sub: Creation of GST Helpdesks for MSME sector by CBIC to support MSMEs Reg.
Exporters/importers / Customs Brokers / Steamer Agents / Other Stakeholders and the Trading Public are hereby informed that Government of India is launching a program to support MSMEs a

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E-way Bill etc. nodal officers for MSME outreach in these 80 districts are appointed. The details of the same are available on the CBIC's website. It is also informed that the following activities would be carried out by the CBIC field formations in coordination with the 'Prabhari Officers' in relevant districts.
a. GST Help-desk for MSME sector with special emphasis on helping them in GST Registration / Return filing and refund claims;
b. Publicity of activities / awareness campaign carried out by CBIC. in relation to GST;
c. Publicity of the CBIC GST apps;
d. Distribution of updated of Act, Rules, FAQs, flyers and other educational material.
3. To bolster the efforts of GST field formations, it has been decided to create

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M/s. Anbu Motors, M/s. Anbu Automobile Versus The Principal Chief Commissioner, Goods and Service Tax Act, Union of India, The Chairman, Goods and Service Tax Network (GSTIN), Government of Tamil Nadu, The State Tax Officer And The Superintendent of GST & Central Excise
GST
2018 (12) TMI 1406 – MADRAS HIGH COURT – TMI
MADRAS HIGH COURT – HC
Dated:- 1-11-2018
W. P. (MD)Nos. 22010 & 22011 of 2018
GST
Mrs. Justice J. Nisha Banu
For the Petitioner : Mr.S.Karunakar (In both WPs)
For the Respondents : Mr.R.Aravindan, Standing Counsel, Mr.K.Ashokkumar Ram, Mr.D.Muruganantham, Additional Government Pleader
COMMON ORDER
There writ petitions are filed seeking a Writ of Mandamus, directing the first respondent to re-open and reinstate the facility of online submission of TRAN-1, so as to enable the petitioners to file GST TRAN-1.
2. Heard the learned Counsel appearing for the petitioners, learned Standing Counsel appearing for respondents 1 & 3, learned Counsel appearin

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39/13/2018-GST, to facilitate, among other things, TRAN-1 submission. This circular contemplates appointment of Nodal Officers to facilitate the filing by the struggling TRAN 1 filers. But, the grievance of the petitioners is that so far, no such Nodal Officer is appointed, which is not refuted by the learned Standing Counsel.
5. The learned Counsel for the petitioners relied upon a decision of this Court made in W.P.(MD)No.18532 of 2018, dated 10.09.2018 (in the case of Tara Exports, Rep. by its Partner, Narayan Bharathan v. Union of India, Rep. by Principal Secretary, Ministry of Finance, New Delhi and others), wherein, this Court, after discussing various issues and various decisions rendered by various Courts across the Country, has passed the following order:
“7. The Circular issued by the Union Government has also recognized that the grievances of the tax paying public are genuine in character and therefore, evolved a structural mechanism to address the grievances of general a

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atform being new, it may not be justifiable to expect the users to back up digital evidences. Even under the old taxation laws, it is a settled legal position that substantive input credits cannot be denied or altered on account of procedural grounds.
9. In view of the foregoing discussions and also considering the special circumstances of the case that the petitioner has made genuine efforts for filing returns not only through online but also manually, this Court is of the view that the petitioner may be granted the relief as prayed for.
10. Accordingly, this writ petition is disposed of, with a direction to the respondents either to open the portal, so as to enable the petitioner to file the TRAN 1 electronically for claiming the transitional credit or accept the manually filed TRAN 1, dated 31.01.2018, and allow the input credits, after processing the same, if it is otherwise eligible in law. Considering the facts and circumstances of this case, this Court has passed the above o

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IGST refund- Officer Interface for errors other than SB005
PUBLIC NOTICE NO. 30/2018 Dated:- 1-11-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR
SARDA HOUSE', BEDI BUNDER ROAD, OPP.PANCHAVATI, JAMNAGAR – 361008
PHONE NO.: 0288 2757509/10, FAX NO. : 0288 2757538/39
E-Mail: custechjmr@gmail.com
F.No.VIII/48-251/Cus-T/2018
Date: 01.11.2018
PUBLIC NOTICE NO. 30/2018
Subject: regarding.
Attention of Exporters, Customs Brokers, Shipping Lines, Field Officers & of other concern stakeholders is invited to the above captioned subject.
2. In pursuance to the Government of India's initiative program to support MSME. a special IGST Helpdesk for liquidating pending IGST refunds is famed of district

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“Militry Malai Mithai” Classified as Sweetmeat Under Chapter Heading 2106 90, 5% GST Rate Applied.
Case-Laws
GST
Rate of GST – The product ‘Militry Malai Mithai’ as described in the Appli

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Adjudicating Authority Must Resolve Invoice Mismatches for Timely Tax Refunds on Exported Goods Under IGST Act Section 16.
Case-Laws
GST
Interest on delayed refund – tax paid in respect of ex

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Restaurant Cleared of Profiteering Accusation; No Evidence Found for Tax Reduction Misconduct from 18% to 5.
Case-Laws
GST
Profiteering – restaurant service – benefit of reduction of tax from

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Court Finds Insufficient Evidence Against Amway Business Owners in GST Profiteering Case.
Case-Laws
GST
Profiteering – benefit of reduction in the GST rates not passed to customers – Amway Bu

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GST MSME FLYER
GST
Dated:- 31-10-2018

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Document 1
GST
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GST
MSME
अप्रत्यक्ष कर एवं सीमा शुल्क
CT TAXES AND CUSTO
भारत सरकार
GOVERN INDIA
| देशसेवार्थ
करसंचय
Directorate General of Taxpayer Services
Central Board of Indirect Taxes and Customs
www.cbic.gov.in
Follow us on:
@CBIC_India
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cbicindia
वैशसेवार्थ
करसंचय
received the assent of the hon'ble President of India
and were enacted on 30.08.2018.These amendments
will be made effectiv

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overnment's commitment
to strengthen MSMEs on all fronts including GST,
it is expected that the current challenges would
be stabilized and the industry will gradually take a
positive turnto fulfill the nation's visions.
GST for MSME Sector
Introduction: What is MSME? In accordance with the
provision of Micro, Small and Medium Enterprises
Development (MSMED) Act, 2006 the Micro, Small
and Medium Enterprises (MSME) are classified in two
classes:
(1) Manufacturing Enterprises: The enterprises
engaged in the manufacture or production of
goods pertaining to any industry specified in the
first schedule to the Industries Development and
RegulationAct19510r employing plant and machinery
in the process of value addition to the final product
having a distinct name or character or use. The
Manufacturing Enterprises are defined in terms of
investment in Plant and Machinery.As notified vide
S.O. 1642(E) dated 29th September 2006 issued by the
Ministry of MSME, Government of Ind

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r of MSMEs is more than 30 million providing
16
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वैशसेवार्थ
करसंचय
employment toaround 100 million people. Out of this,
micro enterprises are around 90%, small enterprises
are around 9% while the number of medium enterprises
is less than 1%. Inspite of having the potential and
inherent capabilities to grow, MSMEs in India have
been facing a number of problems like sub-optimal
scale of operations, technological obsolescence,
supply chain inefficiencies, increasing domestic
and global competition, fund shortages, change in
manufacturing strategies and turbulent and uncertain
market scenario. To survive in such a scenario and
compete with large and global enterprises, MSMEs
need to be supported and assisted to ensure sustained
growth and development in the existing competitive
arena. It is understood that the cost of compliance
in terms of statutory

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mit i.e. Rs. 20 lakhs (Rs. 10 lakhs
in case of the special category states of Nagaland,
Manipur, Mizoram and Tripura).
2
(h) registered persons would be allowed to issue
consolidated credit/debit notes in respect of multiple
invoices issued in a Financial Year
(i) amount of pre-deposit payable for filing of appeal
under the CGST Act, 2017 before the Appellate
Authority and the Appellate Tribunal to be capped at
Rs. 25 crores and Rs. 50 crores, respectively.
(j) Commissioner to be empowered to extend the time
limit for return of inputs and capital sent on job work,
upto a period of one year and two years, respectively.
(k) supply of services to qualify as exports, even
if payment is received in Indian Rupees, where
permitted by the RBI
(1) place of supply in case of job work of any treatment
or process done on goods temporarily imported into
India and then exported without putting them to any
other use in India, to be outside India.
(m) scope of input tax credit is

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lass of persons who would be liable to pay
tax under reverse charge with respect to specified
categories of goods or services or both. As of now,
the said provisions have been suspended for the CGST
Act, IGST Act and the UTGST Act till 30.09.2019 vide
notification No. 22/2018-Central Tax (Rate) dated
06.08.2018, 23/2018-Integrated Tax (Rate) dated
06.08.2018 and 22/2018-Union Territory Tax (Rate)
dated 06.08.2018 respectively.
(c) option for quarterly filing of returns under GST
would be introduced for taxpayers having annual
turnover upto Rs 5 crores in the previous financial
year. Further, provisions in law would be amended to
introduce a new and simple return filing system. The
new formats have been put in the public domain for
stakeholder consultation. The proposed new return
filing system also envisages SMS based filing of a nil
return and a single page return per tax period for
certain taxpayers.
(d) threshold exemption limit for registration in
the States of

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year does not exceed the threshold limit
Composition levy scheme:Composition levy scheme in
GST is an alternative method of levy of tax designed
for micro, small and medium taxpayers whose
turnover is upto the prescribed limit. It is very simple,
hassle free compliance scheme for small taxpayers. It
is a voluntary and optional scheme. A person opting
to pay tax under composition levy scheme can neither
take input tax credit nor it can collect any tax from
the recipient. The salient features of composition levy
scheme are:
(i) A registered taxable person, whose aggregate
turnover does not exceed Rs. One Crore (Rs. 75
lakh for special category States except J & K and
Uttarakhand) in the preceding financial year may opt
for this scheme.
(ii) Composition levy scheme is available for registered
taxable person making supplies (aggregate turnover)
upto Rs. One Crore (Rs. 75 lakh for special category
States except J & K and Uttrakhand) during current
financial year.
(iii)

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rn in FORM GSTR-04.
(vii) A taxable person opting for the scheme has to
issue bill of supply as he is not eligible to issue taxable
invoice under GST. He has to mention the words
“composition taxable person, not eligible to collect
tax on supplies” at the top of every bill of supply
issued by him
As per the recent amendment in the CGST Act vide the CGST
(Amendment) Act, 2018 following changes have come in
respect of composition scheme, however, the notification
for date of implementation of the amendment Act is yet
to be issued.
(i) Government empowered to enhance upper limit for
composition scheme to Rs.1.5 crore by notification
(i) A person who opts to pay tax under composition
scheme may supply services, of value not exceeding ten
per cent of turnover in a State or Union territory in the
preceding financial year or five lakh rupees, whichever is
higher.
the consideration is represented by way of interest
or discount, would not become ineligible for the
compositi

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mmended certain amendments
to be carried out in the CGST Act, 2017 and the IGST
Act, 2017, which are trade friendly measures slated
to benefit the MSME sector. The details of major
amendments which are beneficial to the MSME sector
are as below:
(a) the upper limit of turnover for opting for
composition scheme would be increased from Rs. 1
crore to Rs. 1.5 crore. Further, composition dealers
would be allowed to supply services, for upto a
value not exceeding 10% of turnover in the preceding
financial year or Rs. 5 lakhs, whichever is higher.
(b) provisions of reverse charge mechanism under
sub-section (4) of section 9 of the CGST Act, 2017
and sub-section (4) of section 5 of the IGST Act, 2017
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वैशसेवार्थ
करसंचय
(ix) Registered persons making supply of goods are
required to make payment of tax at the time of the
issuance of invoice and not

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or delayed
filing of return in FORM GSTR-3B by other taxpayers
has been reduced to Rs. 50/- per day (Rs. 25/- per day
each under CGST & SGST Acts) subject to maximum
Rs.5000/- each under Act from October, 2017.
(xii) The uniform rate of tax @1% (0.5% under the CGST
Act and 0.5% under the respective SGST Act) is payable
under the composition scheme for manufacturers
and traders with effect from 01st January, 2018.
This has been implemented vide issuance of
notification No.1/2018- Central Tax dated 1st January,
2018. For restaurant services, the rate continues to be
5 per cent.
(xiii) A person eligible for composition scheme also
supplying exempt services including services by way
of extending deposits, loans or advances in so far as
Input tax credit: In the GST regime, a registered person
is entitled to take credit of input tax charged on any
supply of goods or services or both to him which
are used or intended to be used in the course or
furtherance of his business,

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er and duplicate for supplier).
Special invoice provisions for MSME Sector:
The HSN code required to be mentioned in tax invoice
has been done away for taxpayers upto annual
turnover of upto Rs. 1.5 crores. Further, taxpayers
having annual turnover between Rs. 1.5 Crore to Rs.
5 crores may mention first two digits of HSN code in
their invoices and taxpayers having annual turnover
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वैशसेवार्थ
करसंचय
above Rs. 5 crores need to mention full 4 digit HSN
code in their invoices.
Exemption from compulsory audit by CA for MSME
Sector:
predpe
In GST regime, every registered person whose turnover
during a financial year exceeds the prescribed limit is
required to get his accounts audited by a chartered
accountant or a cost accountant. As a trade facilitation
measure, government has notified that registered
persons having annual turnover upto Rs. two cr

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th
day of succeeding month.
turnover in the preceding financial year, or Rs. 5 lakhs,
whichever is higher. This will make a large number of
MSMEs eligible for the composition scheme.
(iv) Levy of GST on reverse charge mechanism on
receipt of supplies from unregistered suppliers,
to be applicable to only specified goods in case of
certain notified classes of registered persons, on the
recommendations of the GST Council
(v) Filing of NIL returns to be simplified with one step
process.
(vi) Service providers making inter-State supplies
whose aggregate annual turnover does not exceed Rs.
20 lakhs have been exempted from the requirement
of registration under GST vide notification No.08/2017-
Integrated Tax, dated 14.09.2017
(vii) Extending the Advance Authorization (AA) /
Export Promotion Capital Goods (EPCG) / 100% Export
Oriented Units (EOU) schemes to sourcing inputs etc.
from abroad as well as domestically. Holders of AA /
EPCG and EOUS are not required to pay IGST,

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be rejected by recipient within 72
hours or the time of delivery of the goods, whichever
is earlier. If recipient does not reject EWB within 72
hours, it would be treated as deemed accepted by
him.
(9) EWB can be generated online on https://www.
ewaybillgst.gov.in. In addition to web, EWB can be
generated by SMS, Android App, APIs, bulk utility, etc.
Measures taken for the MSME sector under GST:
Various decisions have been taken by the GST Council
in its various meetings for the benefit of the MSME
sector. The details of such major decisions are as
below:
(i) Goods predominantly manufactured and/or used
in the unorganised MSME sector have been kept at
lower rates or are exempted. For instance, electrical
switches and wires, pipeline, plastic products, etc. are
largely produced by MSMEs and they earlier did not
pay Central Excise duty and therefore tax rate on these
have been brought down from 28% to 18%. Similarly,
rates of GST on jute and coir like hand bags, rope

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FORMGSTR-1 (i.e.the details
of outward supplies of goods or services or both
effected during the quarter)
Proposed system of simplified GST return filing
process:
GST Council has recently approved the new return
formats and associated changes in law. The major
change is the option of filing quarterly return with
monthly payment of tax in a simplified return format
by the small tax payers. The salient features of
proposed GST return filing process are given below:
(1) Monthly Return and due-date: All taxpayers
excluding a few exceptions like small taxpayers,
composition dealer, Input Service Distributor (ISD),
Non-resident registered person, persons liable to
deduct tax at source under section 51 of CGST Act,
2017, persons liable to collect tax at source under
section 52 of CGST Act, 2017, shall file one monthly
return. Return filing dates shall be staggered based
on the turnover of the taxpayer. The due date for
filing of return by a large taxpayer shall be 20thof t

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s / Union Territories have made EWB applicable
for for Intra-State movement of goods.
The salient features of GST E-Way Bill System are:
(1) EWB is a document required for movement of
goods from one place to another. The movement may
be either (i) from supplier to recipientand vice versa;
or (ii) from manufacturer to job worker and vice versa;
or (iii) between two premises of same businessman;
or (iv) for any other purpose.
(2) EWB is to be generated by every registered
person causing movement of goods of consignment
value (inclusive of GST) exceeding Rs. 50,000/-.
For consignments even below Rs. 50,000/-, EWB is
mandatory in case of inter- state movement of (i)
goods being sent for job work; and (ii) handicraft
goods..
(3) There can be four situations for movement of
goods:
(i) Registered supplier to registered recipient: EWB
may be generated by either of them depending on
terms of delivery i.e. the person causing movement of
goods is responsible for EWB generatio

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GST ON Plotted Development with amenities
Query (Issue) Started By: – RAJIV KR Dated:- 31-10-2018 Last Reply Date:- 12-2-2019 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
If a Person deals with development of Residential Layout which has the basic amenities like drainage,Park,water Supply etc and he is also Constructing the buildings for Gym,Club house,Community hall,Pool etc as Special ameneties. What is the GST applicable in this Senerio and is there any GST on t

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Summary of the order creating demand under existing laws
GST DRC – 07A
GST
1[FORM GST DRC-07A
[See rule 142A(1)]
Summary of the order creating demand under existing laws
Reference No.
Date –
Part A – Basic details
Sr. No.
Description
Particulars
(1)
(2)
(3)
1.
GSTIN
2.
Legal name
<< Auto >>
3.
Trade name, if any
<< Auto >>
4.
Government Authority who passed the order creating the demand
__ State /UT
__ Centre
5.
Old Registration No.
6.
Jurisdiction under earlier law
7.
Act under which demand has been created
8.
Period for which demand has been created
From – mm, yy To mm, yy
9.
Order No. (original)
10.
Order date (original)
11.
Latest order no.
12.
Latest order date
13.
Date of service of t

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2
3
4
5
6
7
Central Acts
State / UT Acts
CST Act
Signature
Name
Designation
Jurisdiction
To
_______________ (GSTIN/ID)
Name
_______________ (Address)
Copy to –
Note –
1. In case of demands relating to short payment of tax declared in return, acknowledgement / reference number of the return may be mentioned.
2. Only recoverable demands shall be posted for recovery under GST laws. Once, a demand has been created through FORM GST DRC-07A, and the status of the demand changes subsequently, the status may be amended through FORM GST DRC-08A.
3. Demand paid up to the date of uploading the summary of the order should only be mentioned in Table 20. Different heads of the liabilities under existing laws should be synchronized

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Amendment/Modification of summary of the order creating demand under existing laws
GST DRC – 08A
GST
1[FORM GST DRC-08A
[See rule 142A(2)]
Amendment/Modification of summary of the order creating demand under existing laws
Reference no.
Date –
Part A – Basic details
Sr. No.
Description
Particulars
(1)
(2)
(3)
1.
GSTIN
2.
Legal name
<< Auto >>
3.
Trade name, if any
<< Auto >>
4.
Reference no. vide which demand uploaded in FORM GST DRC-07A
5.
Date of FORM GST DRC-07A vide which demand uploaded
6.
Government Authority who passed the order creating the demand
__State UT __ Centre
<< Auto >>
7.
Old Registration No.
<< Auto, editable >>
8.
Jurisdiction under earlier law
<< Auto, editable >>
9.
Act under

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of FORM GST DRC-07A
(Amount in Rs. in all tables)
<< Auto >>
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State / UT Acts
CST Act
23.
Updation of demand
Act
Type of updation
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
8
1.
Quashing of demand (Complete closure of demand)
2.
Amount of reduction, if any
3.
Total reduction (1+2)
24.
(22-23)
Balance amount of demand required to be recovered under the Act
<< Auto-populated >>
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State / UT Acts
CST Act
Signature
Name
Designation
Jurisdiction
To
_______________ (GSTIN/ID)
Name
_______________ (Address )
Copy to –
Note –
1. R

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Rule 142A
Procedure for recovery of dues under existing laws
GST
DEMANDS AND RECOVERY
Rule 142A of Central Goods and Services Tax Rules, 2017
1[142A. Procedure for recovery of dues under existing laws. –
(1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under t

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Rule 83A
Examination of Goods and Services Tax Practitioners
GST
Returns
Rule 83A of Central Goods and Services Tax Rules, 2017
1[83A. Examination of Goods and Services Tax Practitioners.- (1) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule, shall pass an examination as per sub-rule (3) of the said rule.
(2) The National Academy of Customs, Indirect Taxes and Narcotics (hereinafter referred to as “NACIN”) shall conduct the examination.
(3) Frequency of examination.- The examination shall be conducted twice in a year as per the schedule of the examination published by NACIN every year on the official websites of the Board, NACIN, common portal, GST Council Secretariat and in the leading English and regional newspapers.
(4) Registration for the examination and payment of fee.-
(i) A person who is required to pass the examination shall register online on

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s specified in clause (i).
(iii) A person shall register and pay the requisite fee every time he intends to appear at the examination.
(iv) In case the goods and services tax practitioner having applied for appearing in the examination is prevented from availing one or more attempts due to unforeseen circumstances such as critical illness, accident or natural calamity, he may make a request in writing to the jurisdictional Commissioner for granting him one additional attempt to pass the examination, within thirty days of conduct of the said examination. NACIN may consider such requests on merits based on recommendations of the jurisdictional Commissioner.
(7) Nature of examination.-The examination shall be a Computer Based Test. It shall have one question paper consisting of Multiple Choice Questions. The pattern and syllabus are specified in Annexure-A.
(8) Qualifying marks.- A person shall be required to secure fifty per cent. of the total marks.
(9) Guidelines for the candida

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icating with others or exchanging calculators, chits, papers etc. (on which something is written);
(g) misbehaving in the examination center in any manner;
(h) tampering with the hardware and/or software deployed; and
(i) attempting to commit or, as the case may be, to abet in the commission of all or any of the acts specified in the foregoing clauses.
(10) Disqualification of person using unfair means or practice.- If any person is or has been found to be indulging in use of unfair means or practices, NACIN may, after considering his representation, if any, declare him disqualified for the examination.
(11) Declaration of result.- NACIN shall declare the results within one month of the conduct of examination on the official websites of the Board, NACIN, GST Council Secretariat, common portal and State Tax Department of the respective States or Union territories, if any. The results shall also be communicated to the applicants by e-mail and/or by post.
(12) Handling representa

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ected as State;
(b) NACIN means as notified by notification No. 24/2018-Central Tax, dated 28.05.2018.
Annexure-A
[See sub-rule 7]
Pattern and Syllabus of the Examination
PAPER: GST Law & Procedures:
Time allowed:
2 hours and 30 minutes
Number of Multiple Choice Questions:
100
Language of Questions:
English and Hindi
Maximum marks:
200
Qualifying marks:
100
No negative marking
 
 
Syllabus:
1
The Central Goods and Services Tax Act, 2017
2
The Integrated Goods and Services Tax Act, 2017
3
All The State Goods and Services Tax Acts, 2017
4
The Union territory Goods and Services Tax Act, 2017
5
The Goods and Services Tax (Compensation to States) Act, 2017
6
The Central Goods and Services Tax Rules, 2017
7
The Integrated Goods and Services Tax Rules, 2017
8
All The State Goods and Services Tax Rules, 2017
9
Notifications, Circulars and orders issued from time to time under the said Acts and Rules.]
 
 
************
NOTES:-
1.

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GLOBAL WINGS FOR INSOLVENCY LAW
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 31-10-2018

The Insolvency and Bankruptcy Code, 2016 (IBC Code) is still in a nascent stage in India which is frequently getting amended and fine tuned with learning and experiences. The law, regulation, procedures and practices are evolving continuously and Insolvency Resolution Professionals (IRPs) are also adding in numbers as well as settling down in this new area of professional practice. While the opportunities are galore, one needs to be diligent, prudent and cautious in handling corporate insolvency resolution processes.
Government of India had on 16 November, 2017 appointed 'Insolvency Law Committee' headed by Secretary of

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allowing denial of relief under the Model Law if such relief is against the public policy of the enacting country.
It has the following underlying advantages:
(i) Increasing foreign investment
(ii) Flexibility amongst different insolvency laws
(iii) Protection of domestic interest / public interest
(iv) Preference to domestic proceedings
(v) Mechanism for cooperation and coordination between courts, professionals etc.
It has recommended application of cross-border insolvency provisions to corporate debtors to start with and based on the experience gained, it could be extended to individual insolvency in due course of time. Similar approach has been followed in Singapore and some other countries.
The proposed law on CBI is likely

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f the same corporate debtor are taking place concurrently, or
* creditors in a foreign country have an interest in requesting the commencement of, or participation in, a proceeding under this Code.
It is expected that incorporation of cross-border insolvency provisions as recommended by the Committee, will create an internationally aligned and comprehensive insolvency framework for corporate debtors under the Code, which is most essential in a globalised environment.
The model to be adopted (UNCITRAL Model) will provide a mechanism to liquidate on recover from foreign assets of Indian corporate debtors which are undergoing insolvency or vice-versa also.
The Model law deals with four major principles of cross border insolvency- direct a

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No rectification of error or omission after GSTR-3B of September
By: – Aman Gera
Goods and Services Tax – GST
Dated:- 31-10-2018

As per Section 16(4) of CGST Act,2017 , "A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier."
And with reference to a recent press release which clarifies Section 39 as the section to be considered for GSTR-3B. It means as per CBIC int

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ctify any error or omission. But we can increase the output tax liability or reduce input as it refers to protection of revenue of department.
Reply By Ganeshan Kalyani as =
Being the first year credit was concerned where still lot of assesses are not well versed with gst law, the govt should have extended the due of filing of Sept 2018 month returns. Or they should allowed to take credit till the filing of annual return. As the annual audit is due to be filed on or before 31.12.2018 duly audited. The excess credit , short credit is bound to come and the assesse will be helpless to claim those credit only because the law states that after filing of Sept return the credit of FY 17-18 cannot be claimed.
Dated: 1-11-2018
Scholarly arti

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Court Permits Downloading of 'C' Forms for Petroleum Products at Concessional Rates Post-GST as Per Previous Practices.
Case-Laws
VAT and Sales Tax
Denial of downloading and issuance of 'C' d

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Guidelines for Deductions and Deposits of TDS by the DDO under GST.
13/2018 – GST (State) Dated:- 31-10-2018 Tripura SGST
GST – States
NO.F.1-11(54)-GST/2016/9905-60
GOVERNMENT OF TRIPURA
OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX
PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA
Dated, Agartala, the 31st October, 2018.
Circular No. 13/2018 – GST (State)
Subject: Guidelines for Deductions and Deposits of TDS by the DDO under GST.
Section 51 of the TSGST Act, 2017 provides for deduction of tax by the Government Agencies (Deductor) or any other person to be notified in this regard, from the payment made or credited to the supplier (Deductee) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees. The amount deducted as tax under this section shall be paid to the Government by deductor within ten days after the end of the month in which such deduction is made alongwith a return in FORM GSTR-7

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into force with effect from 1st July, 2017, the date from which GST was introduced. Government has recently notified that these provisions shall come into force with effect from 1st October, 2018, vide Notification No. F.1-11(91)-TAX/GST/2018(Part) dated 14th September, 2018.
4. The process flow for Bill wise deduction and its deposit by the DDO is as under:
Individual Bill-wise Deduction and its Deposit by the DDO
5. The DDO will have to deduct as well as deposit the GST TDS for each bill individually by generating a CPIN (Challan) and mentioning it in the Bill itself.
6. Following process shall be followed by the DDO in this regard:
(i) The DDO shall prepare the Bill based on the Expenditure Sanction. The Expenditure Sanction shall contain the (a) Total amount, (b) net amount payable to the Contractor/Supplier/ Vendor and (c) the 2% TDS amount of GST.
(ii) The DDO shall login into the GSTN Portal (using his GSTIN) and generate the CPIN (Challan). In the CPIN he shall have to

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ve to mention the CPIN Number (as beneficiary's account number), RBI (as beneficiary) and the IFSC Code of RBI with the request to payment authority to make payment in favour of RBI with these credentials.
(viii) While selecting NEFT/RTGS mode, Reserve Bank of India, PAD has to be selected as remitting bank.
(ix) In case of the OTC mode, the DDO will have to request the payment authority to issue 'A' Category Government Cheque in favour of one of the 25 authorized Banks. The Cheque may then be deposited along with the CPIN with any of branch of the authorized Bank so selected by the DDO.
(x) Upon successful payment, a CIN will be generated by the RBI/Authorized Bank and will be shared electronically with the GSTN Portal. This will get credited in the electronic Cash Ledger of the concerned DDO in the GSTN Portal. This can be viewed and the details of CIN can be noted by the DDO anytime on GSTN portal using his Login credentials.
(xi) The DDO should maintain a Register as per pr

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llip;………….…………………………………
………………………………………………………………….
2. The Chief Executive Officer, Tripura Tribal Area Autonomous District Council (TTADC), Khumulwng, Tripura.
3. All State Government Undertakings …………………….………………………….……………………………………………
…………………………………………………….
4. All Head of Office / DDOs of State Government Offices ……

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The Bihar Goods and Services Tax (Thirteenth Amendment) Rules, 2018.
S.O. 267 Dated:- 31-10-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Commercial Tax Department
Notification
The 31st October 2018
S.O. 267, Dated 31st October 2018-In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Bihar Goods and Services Tax (Thirteenth Amendment) Rules, 2018.
(2) They shall come into force from 30th October, 2018.
2. In the Bihar Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 83, the following rule shall be inserted, namely:-
“83A. Examination of Goods and Services Tax Practitioners.-
(1) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner und

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s India at the designated centers. The candidate shall be given an option to choose from the list of centers as provided by NACIN at the time of registration.
(6) Period for passing the examination and number of attempts allowed.-
(i) A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule 83 is required to pass the examination within two years of enrolment:
Provided that if a person is enrolled as a goods and services tax practitioner before 1st of July 2018, he shall get one more year to pass the examination:
Provided further that for a goods and services tax practitioner to whom the provisions of clause (b) of sub-rule (1) of rule 83 apply, the period to pass the examination will be as specified in the second proviso of sub-rule (3) of said rule.
(ii) A person required to pass the examination may avail of any number of attempts but these attempts shall be within the period as specified in clause (i).
(iii) A person shall register and pa

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ues such as procedure of registration, payment of fee, nature of identity documents, provision of admit card, manner of reporting at the examination center, prohibition on possession of certain items in the examination center, procedure of making representation and the manner of its disposal.
(ii) Any person who is or has been found to be indulging in unfair means or practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a person is as under: –
(a) obtaining support for his candidature by any means;
(b) impersonating;
(c) submitting fabricated documents;
(d) resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination;
(e) found in possession of any paper, book, note or any other material, the use of which is not permitted in the examination center;
(f) communicating with others or exchanging calculators, chits, papers etc.

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iting, clearly specifying the reasons therein to NACIN or the jurisdictional Commissioner as per the procedure established by NACIN on the official websites of the Board, NACIN and common portal.
(13) Power to relax.- Where the Board or State Tax Commissioner is of the opinion that it is necessary or expedient to do so, it may, on the recommendations of the Council, relax any of the provisions of this rule with respect to any class or category of persons.
Explanation :- For the purposes of this sub-rule, the expressions –
(a) “jurisdictional Commissioner” means the Commissioner having jurisdiction over the place declared as address in the application for enrolment as the GST Practitioner in FORM GST PCT-1. It shall refer to the Commissioner of Central Tax if the enrolling authority in FORM GST PCT-1 has been selected as Centre, or the Commissioner of State Tax if the enrolling authority in FORM GST PCT-1 has been selected as State;
(b) NACIN means as notified by notification S.O.

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Joint Commissioner (Appeal)”, the following words and brackets shall be substituted, namely:-
“any officer not below the rank of Joint Commissioner (Appeals)”;
(b) in sub-rule (2), for the words and brackets “the Joint Commissioner (Appeal)”, the following words and brackets shall be substituted, namely:-
“any officer not below the rank of Joint Commissioner (Appeals)”.
4. In the said rules, after rule 142, the following rule shall be inserted, namely:-
“142A. Procedure for recovery of dues under existing laws. –
(1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II o

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“In case of death of sole proprietor, application shall be made by the legal heir / successor before the concerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register with the tax authority before submission of the application for cancellation. This application shall be made only after the new entity is registered.
Before applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls or furnish an application to the effect that no taxable supplies have been made during the intervening period (i.e. from the date of registration to the date of application for cancellation of registration).”.
6. In the said rules, in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:-
“10. Information against the Serial 4A of Table 4 shall not be furnished.”.
7. In the said rules, for FORM GST PMT-01 relating to “Part II: Other than

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n-stayed)
15
16
17
18
19
20
21
*[Debit (DR) (Payable)] / [Credit (CR) (Paid)] / Reduction (RD)/ Refund adjusted (RF)]
Note –
1. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction shall be recorded accordingly.
2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly.
3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here.
4. Negative balance can occur for a single Demand ID also if appeal is allowed/ partly allowed. Overall closing balance may still be positive.
5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer.
6. The closing balance in this part shall not have any effect on filing of

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Trade name, if any
<>
4.
Government Authority who passed the order creating the demand
State /UT Centre
5.
Old Registration No.
6.
Jurisdiction under earlier law
7.
Act under which demand has been created
8.
Period for which demand has been created
From – mm, yy To mm, yy
9.
Order No. (original)
10.
Order date (original)
11.
Latest order no.
12.
Latest order date
13.
Date of service of the order (optional)
14.
Name of the officer who has passed the order (Optional)
15.
Designation of the officer who has passed the order
16.
Whether demand is stayed
Yes No
17.
Date of stay order
18.
Period of stay
From – to –
Part B – Demand details
19.
Details of demand created
(Amount in Rs. in all Tables)
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State/UT Acts
CST Act
20.
Amount of demand paid under existing laws
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State / UT Ac

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last order passed by the relevant authority for the particular demand.
5. Copy of the order vide which demand has been created can be attached. Documents in support of tax payment can also be uploaded, if available.”.
9. In the said rules, after FORM GST DRC-08, the following form shall be inserted, namely:-
“FORM GST DRC-08A
[See rule 142A(2)]
Amendment/Modification of summary of the order creating demand under existing laws
Reference no.
Date –
Part A – Basic details
Sr. No.
Description
Particulars
(1)
(2)
(3)
1.
GSTIN
2.
Legal name
<>
3.
Trade name, if any
<>
4.
Reference no. vide which demand uploaded in FORM GST DRC-07A
5.
Date of FORM GST DRC-07A vide which demand uploaded
6.
Government Authority who passed the order creating the demand
State /UT Centre <>
7.
Old Registration No.
<< Auto, editable>>
8.
Jurisdiction under earlier law
<>
9.
Act under which demand has been created
<>
1

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ure of demand)
2.
Amount of reduction, if any
3.
Total reduction (1+2)
24.
(22-23)
Balance amount of demand required to be recovered under the Act
<< Auto-populated >>
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State/UT Acts
CST Act
Signature
Name
Designation
Jurisdiction
To
_______________ (GSTIN/ID)
Name
_______________ (Address )
Copy to –
Note –
1. Reduction includes payment made under existing laws. If the demand of tax is to be increased then a fresh demand may be created under FORM GST DRC-07A.
2. Copy of the order vide which demand has been modified /rectified / revised/ updated can be uploaded. Payment document can also be attached.
3. Amount recovered under the Act including adjustment made of refund claim will be automatically updated in the liability register. This form shall not be filed for such recoveries.”.
[(File No. Bikri kar/GST/vividh-21/2017(Part-4)-4082)]
By the order of Governor of Bihar,
Dr. Pr

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Himachal Pradesh Goods and Services Tax (Fourteenth Amendment) Rules, 2018
60/2018-State Tax Dated:- 31-10-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
No. EXN-F(10)-31/2018
Dated: Shimla-2 the 31st October, 2018
Notification No. 60/2018-State Tax
In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Fourteenth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Himachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 83, the following rule shall b

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and the amount for the same and the manner of its payment shall be specified by NACIN on the official websites of the Board, NACIN and common portal.
(5) Examination centers.- The examination shall be held across India at the designated centers. The candidate shall be given an option to choose from the list of centers as provided by NACIN at the time of registration.
(6) Period for passing the examination and number of attempts allowed.- (i) A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule 83 is required to pass the examination within two years of enrolment:
Provided that if a person is enrolled as a goods and services tax practitioner before 1st of July 2018, he shall get one more year to pass the examination:
Provided further that for a goods and services tax practitioner to whom the provisions of clause (b) of sub-rule (1) of rule 83 apply, the period to pass the examination will be as specified in the second proviso of sub-rule (3) of

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Annexure-A.
(8) Qualifying marks.- A person shall be required to secure fifty per cent. of the total marks.
(9) Guidelines for the candidates.- (i) NACIN shall issue examination guidelines covering issues such as procedure of registration, payment of fee, nature of identity documents, provision of admit card, manner of reporting at the examination center, prohibition on possession of certain items in the examination center, procedure of making representation and the manner of its disposal.
(ii)Any person who is or has been found to be indulging in unfair means or practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a person is as under: –
(a) obtaining support for his candidature by any means;
(b) impersonating;
(c) submitting fabricated documents;
(d) resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination;
(e) found in

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erritories, if any. The results shall also be communicated to the applicants by email and/or by post.
(12) Handling representations.-A person not satisfied with his result may represent in writing, clearly specifying the reasons therein to NACIN or the jurisdictional Commissioner as per the procedure established by NACIN on the official websites of the Board, NACIN and common portal.
(13) Power to relax.- Where the Board or State Tax Commissioner is of the opinion that it is necessary or expedient to do so, it may, on the recommendations of the Council, relax any of the provisions of this rule with respect to any class or category of persons.
Explanation :- For the purposes of this sub-rule, the expressions –
(a) “jurisdictional Commissioner” means the Commissioner having jurisdiction over the place declared as address in the application for enrolment as the GST Practitioner in FORM GST PCT-1. It shall refer to the Commissioner of Central Tax if the enrolling authority in FORM GST

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orders issued from time to time under the said Acts and Rules.”.
3. In the said rules, after rule 142, the following rule shall be inserted, namely:-
“142A. Procedure for recovery of dues under existing laws. – (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01.
(2) Where the demand of an order uploaded under sub-rule (1) is rectified or modified or quashed in any proceedings, including in appeal, review or revision, or the recovery is made under the existing laws, a summary thereof shall be uploaded on the common por

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hall be made only after the new entity is registered.
Before applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls or furnish an application to the effect that no taxable supplies have been made during the intervening period (i.e. from the date of registration to the date of application for cancellation of registration).”.
5. In the said rules, in FORM GSTR-4, in the Instructions for Sl.No.10, the following shall be substituted, namely:-
"10. Information against the Serial 4A of Table 4 shall not be furnished.".
6. In the said rules, for FORM GST PMT-01 relating to “Part II: Other than return related liabilities”, the following form shall be substituted, namely:-
“Form GST PMT -01
[See rule 85(1)]
Electronic Liability Register of Registered Person
(Part-II: Other than return related liabilities)
(To be maintained at the Common Portal)
Reference No.-
GSTIN/Temporary Id –
Date-
N

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. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly.
3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here.
4. Negative balance can occur for a single Demand ID also if appeal is allowed/ partly allowed. Overall closing balance may still be positive.
5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer.
6. The closing balance in this part shall not have any effect on filing of return.
7. Reduction in amount of penalty would be automatic if payment is made within the time specified in the Act or the rules.
8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through credit or cash. Debit a

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No. (original)
10.
Order date (original)
11.
Latest order no.
12.
Latest order date
13.
Date of service of the order (optional)
14.
Name of the officer who has passed the order (Optional)
15.
Designation of the officer who has passed the order
16.
Whether demand is stayed
__Yes __No
17.
Date of stay order
18.
Period of stay
From – to –
Part B – Demand details
19.
Details of demand created
(Amount in Rs. in all Tables)
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State/ UT Acts
CST Act
20.
Amount of demand paid under existing laws
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State / UT Acts
CST Act
21.
(19-20)
Balance amount of demand proposed to be recovered under GST laws
<< Auto-populated >>
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State / UT Acts
CST Act
Signature
Name
Designation
Jurisdiction
To
_______________ (GSTIN/ID

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rted, namely:-
“FORM GST DRC-08A
[See rule 142A(2)]
Amendment/Modification of summary of the order creating demand under
existing laws
Reference no.
Date –
Part A – Basic details
Sr. No.
Description
Particulars
(1)
(2)
(3)
1.
GSTIN
2.
Legal name
<< Auto >>
3.
Trade name, if any
<< Auto >>
4.
Reference no. vide which demand uploaded in FORM GST DRC-07A
5.
Date of FORM GST DRC-07A vide which demand uploaded
6.
Government Authority who passed the order creating the demand
__State UT __ Centre
<< Auto >>
7.
Old Registration No.
<< Auto, editable >>
8.
Jurisdiction under earlier law
<< Auto, editable >>
9.
Act under which demand has been created
<< Auto, editable >>
10.
Tax period for which demand has been created
<< Auto, editable >>
11.
Order No. (original)
<< Auto, editable >>
12.
Order date (original)
<< Auto, editable >>
13.
Latest order no.
<< Auto, editable >>
14.
Latest order date
<< Auto, editable >>
15.
Date of service of the

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e / UT Acts
CST Act
Signature
Name
Designation
Jurisdiction
To
_______________ (GSTIN/ID)
Name
_______________ (Address )
Copy to –
Note –
1. Reduction includes payment made under existing laws. If the demand of tax is to be increased then a fresh demand may be created under FORM GST DRC-07A.
2. Copy of the order vide which demand has been modified /rectified / revised/ updated can be uploaded. Payment document can also be attached.
3. Amount recovered under the Act including adjustment made of refund claim will be automatically updated in the liability register. This form shall not be filed for such recoveries.”.
By Order
Jagdish Chander Sharma
Principal Secretary (E&T) to the
Government of Himachal Pradesh
Note:-The principal rules were published in the Gazette of Himachal Pradesh vide notification No. EXN-F(10)-13/2017, dated the 29th June, 2017 and last amended vide notification No. 54/2018-State Tax, dated the 9th October, 2018, published vide number EXN-F(10)-

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