Goods and Services Tax – GST – e-way bill – Where goods move from a DTA unit to a SEZ unit or vice versa located in the same State, there is no requirement to generate an e-way bill, if the same has b
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Goods and Services Tax – GST – e-way bill – movement of goods with state (intra-state) – but transportation through another state while moving – if the goods transit through a second State while movin
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Goods and Services Tax – GST – e-way bill – transportation of goods by railways – the railways shall not deliver the goods unless the e-way bill is produced at the time of delivery. – TMI Updates – Highlights
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Goods and Services Tax – GST – registration – For the purpose of auction of tea, coffee, rubber, etc, the principal and the auctioneer may declare the warehouses, where such goods are stored, as their
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Goods and Services Tax – GST Valuation – servicing of car – Where a supply involves supply of both goods and services and the value of such goods and services supplied are shown separately, the goods
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Goods and Services Tax – GST – Valuation – job work – amortization of cost of moulds and dies etc. – if the contract between OEM and component manufacturer was for supply of components made by using t
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Goods and Services Tax – GST – Valuation – job work – amortization of cost of moulds and dies etc. – while calculating the value of the supply made by the component manufacturer, the value of moulds a
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Goods and Services Tax – GST – fabric processors shall be eligible for refund of unutilized ITC on account of inverted duty structure under section 54(3) of the CGST Act even if the goods (fabrics) su
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Goods and Services Tax – GST – subject to the provisions of section 17(5) of the CGST Act, if event management services, hotel, accommodation services, consumables etc. are received by a SEZ developer
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Goods and Services Tax – GST – services of short term accommodation, conferencing, banqueting etc., provided to a SEZ developer or a SEZ unit shall be treated as an inter-State supply. – TMI Updates – Highlights
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Goods and Services Tax – GST – CONCEPT & STATUS (Updated as on 01st June 2018) – TMI Updates – Highlights
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Goods and Services Tax – Started By: – Swagata Das – Dated:- 15-6-2018 Last Replied Date:- 25-6-2018 – Hi, I am unable to file GSTR 1 of April'18 due to Error in Submission. After click on the message showing No Action Taken on Item . I have download the GSTR 1 & accept the modified invoices, then create JSON file & upload the same. But the file has not been supported & Error messsge showing. Swagata 9674160562 – Reply By Rajagopalan Ranganathan – The Reply = Sir,You intimate yo
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Goods and Services Tax – GST – Dated:- 15-6-2018 – GST – CONCEPT & STATUS Updated as on 01st June 2018 INTRODUCTION: The introduction of Goods and Services Tax on 1st July 2017 was a very significant step in the field of indirect tax reforms in India. By amalgamating a large number of Central and State taxes into a single tax, the aim was to mitigate cascading or double taxation in a major way and pave the way for a common national market. From the consumer point of view, the biggest advantage would be in terms of a reduction in the overall tax burden on goods, which was estimated to be around 25%-30%. Introduction of GST would also make Indian products competitive in the domestic and international markets. Studies show that this would have a positive impact on economic growth. Last but not the least, this tax, because of its transparent and self-policing character, would be easier to administer. GENESIS: 2. The idea of moving towards the GST was first mooted by the then Union Fin
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nd the States were clearly demarcated in the Constitution with almost no overlap between the respective domains. The Centre had powers to levy tax on the manufacture of goods (except alcoholic liquor for human consumption, opium, narcotics etc.) while the States had powers to levy tax on sale of goods. In case of inter-State sales, the Centre had power to levy a tax (Central Sales Tax) but the tax was collected and retained entirely by the originating States. As for services, it was the Centre alone that was empowered to levy service tax. Since the States were not empowered to levy any tax on the sale or purchase of goods in the course of their importation into or exportation from India, the Centre levied and collected this tax as additional duties of customs, which was in addition to the Basic Customs Duty. This additional duty of customs (commonly known as CVD and SAD) counter balanced excise duties, sales tax, State VAT and other taxes levied on the like domestic products. Introduct
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tax- UTGST). The Parliament would have exclusive power to levy GST (integrated tax – IGST) on inter-State trade or commerce (including imports) in goods or services. The Central Government will have the power to levy excise duty in addition to the GST on tobacco and tobacco products. The tax on supply of five specified petroleum products namely crude, high speed diesel, petrol, ATF and natural gas would be levied from a later date on the recommendation of GST Council. 5. A Goods and Services Tax Council (GSTC) was constituted comprising the Union Finance Minister, the Minister of State (Revenue) and the State Finance Ministers to recommend on the GST rate, exemption and thresholds, taxes to be subsumed and other features. This mechanism would ensure some degree of harmonization on different aspects of GST between the Centre and the States as well as across States. One half of the total number of members of GSTC would form quorum in meetings of GSTC. Decision in GSTC would be taken by a
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y seven meetings of the GSTC have been held so far. The following major decisions have been taken by the GSTC: (i) The threshold exemption limit would be ₹ 20 lakh. For special category States (except J&K) enumerated in article article 279A of the Constitution , threshold exemption limit has been fixed at ₹ 10 lakh. (ii) Composition threshold shall be ₹ 1 crore. As decided in the 23rd meeting of the GSTC, this limit shall be raised to ₹ 1.5 crore after necessary amendments in the Act. Composition scheme shall not be available to inter-State suppliers, service providers (except restaurant service) and specified category of manufacturers. For special category States (except J&K and Uttarakhand) enumerated in article 279A of the Constitution , threshold exemption limit has been fixed at ₹ 75 lakh. (iii) Existing tax incentive schemes of Central or State governments may be continued by respective government by way of reimbursement through budgetary rou
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ars to compensate States for any revenue loss on account of implementation of GST. The list of goods and services in case of which reverse charge would be applicable has also been finalized. (v) The five laws namely CGST Law, UTGST Law, IGST Law, SGST Law and GST Compensation Law have been recommended. (vi) In order to ensure single interface, all administrative control over 90% of taxpayers having turnover below ₹ 1.5 crore would vest with State tax administration and over 10% with the Central tax administration. Further all administrative control over taxpayers having turnover above ₹ 1.5 crore shall be divided equally in the ratio of 50% each for the Central and State tax administration. (vii) Powers under the IGST Act shall also be cross-empowered on the same basis as under CGST and SGST Acts with few exceptions. (viii) Power to collect GST in territorial waters shall be delegated by Central Government to the States. (ix) Formula and mechanism for GST Compensation Cess
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lies from GTA to unregistered persons has been exempted from tax. (xv) Registration and operationalization of TDS/TCS provisions has been postponed till 30.06.2018. (xvi) The e-way bill system has been introduced nation-wide for all inter-State movement of goods with effect from 01.04.2018. As regards intra-State supplies, option has been given to States to choose any date on or before 03.06.2018. As on 01.06.2018, all States except three States and all Union Territories have introduced e-way bill system for intra-state movement of goods. (xvii) www.ewaybillgst.gov.in, managed by NIC, shall be the Common Goods and Services Tax Electronic Portal for generation of e-way bill. As on 31.05.2018, around 6.50 crore e-way bills (out of which around 2.18 crore are for intra-State movement) have been generated. (xviii) E-Wallet Scheme shall be introduced for exporters from 01.10.2018 and till then relief for exporters shall be given in form of broadly existing practice. (xix) All taxpayers are
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day. (xxiv) Facility has been introduced for manual filing of refund application. (xxv) Facility shall be introduced for manual filing of application for advance ruling. (xxvi) Supply of services to Nepal and Bhutan shall be exempted from GST even if payment has not been received in foreign convertible currency – such suppliers shall be eligible for input tax credit. (xxvii) Centralized UIN shall be issued to every Foreign Diplomatic Mission / UN Organization by the Central Government. (xxviii) www.gst.gov.in, managed by GSTN, shall be the Common Goods and Services Tax Electronic Portal. (xxix) Rate of interest on delayed payments and delayed refund has been recommended. (xxx) Rules for National Anti-Profiteering Authority have been recommended. The National Anti-Profiteering Authority has been constituted having Chairman and four technical Members. Further Standing Committee on Anti-Profiteering and State level Screening Committee have also been set up. SALIENT FEATURES OF GST: 8. The
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would be treated as inter-State supplies and would be subject to IGST in addition to the applicable customs duties. (vi) Import of services would be treated as inter-State supplies and would be subject to IGST. (vii) CGST, SGST /UTGST & IGST would be levied at rates to be mutually agreed upon by the Centre and the States under the aegis of the GSTC. (viii) GST would replace the following taxes currently levied and collected by the Centre: a) Central Excise Duty; b) Duties of Excise (Medicinal and Toilet Preparations); c) Additional Duties of Excise (Goods of Special Importance); d) Additional Duties of Excise (Textiles and Textile Products); e) Additional Duties of Customs (commonly known as CVD); f) Special Additional Duty of Customs (SAD); g) Service Tax; h) Cesses and surcharges insofar as they relate to supply of goods or services. (ix) State taxes that would be subsumed within the GST are: a) State VAT; b) Central Sales Tax; c) Purchase Tax; d) Luxury Tax; e) Entry Tax (All fo
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e to small taxpayers (including to manufacturers other than specified category of manufacturers and service providers) having an annual turnover of up to ₹ 1 crore (Rs. 75 lakh for special category States (except J&K and Uttarakhand) enumerated in article 279A of the Constitution ). As decided in the 23rd meeting of the GSTC, this limit shall be raised to ₹ 1.5 crore after necessary amendments in the Act. The threshold exemption and compounding scheme would be optional. (xiv) The list of exempted goods and services would be kept to a minimum and it would be harmonized for the Centre and the States as well as across States as far as possible. (xv) All Exports and supplies to SEZs and SEZ units would be zero-rated. (xvi) Credit of CGST paid on inputs may be used only for paying CGST on the output and the credit of SGST/UTGST paid on inputs may be used only for paying SGST/UTGST. In other words, the two streams of input tax credit (ITC) cannot be cross utilized, except in
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returns filed by the taxpayers. (xviii) Input Tax Credit (ITC) to be broad based by making it available in respect of taxes paid on any supply of goods or services or both used or intended to be used in the course or furtherance of business. (xix) Electronic filing of returns by different class of persons at different cut-off dates. (xx) Various modes of payment of tax available to the taxpayer including internet banking, debit/ credit card and National Electronic Funds Transfer (NEFT) / Real Time Gross Settlement (RTGS). (xxi) Obligation on certain persons including government departments, local authorities and government agencies, who are recipients of supply, to deduct tax at the rate of 1% from the payment made or credited to the supplier where total value of supply, under a contract, exceeds two lakh and fifty thousand rupees. The provision for TDS has not been operationalized yet. (xxii) Refund of tax to be sought by taxpayer or by any other person who has borne the incidence of
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roneous refund and its adjudication in case of fraud, suppression or willful mis-statement. (xxviii) Arrears of tax to be recovered using various modes including detaining and sale of goods, movable and immovable property of defaulting taxable person. (xxix) Goods and Services Tax Appellate Tribunal would be constituted by the Central Government for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority. States would adopt the provisions relating to Tribunal in respective SGST Act. (xxx) Provision for penalties for contravention of the provision of the proposed legislation has been made. (xxxi) Advance Ruling Authority would be constituted by States in order to enable the taxpayer to seek a binding clarity on taxation matters from the department. Centre would adopt such authority under CGST Act. (xxxii) An anti-profiteering clause has been provided in order to ensure that business passes on the benefit of reduced tax incidence on goods or servi
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in the country which will naturally benefit the development in the states; (viii) Uniform SGST and IGST rates will reduce the incentive for evasion by eliminating rate arbitrage between neighboring States and that between intra and inter-State sales; (ix) Average tax burden on companies is likely to come down which is expected to reduce prices and lower prices mean more consumption, which in turn means more production thereby helping in the growth of the industries. This will create India as a Manufacturing hub . (B) Ease of Doing Business: (i) Simpler tax regime with fewer exemptions; (ii) Reduction in multiplicity of taxes that are at present governing our indirect tax system leading to simplification and uniformity; (iii) Reduction in compliance costs – No multiple record keeping for a variety of taxes- so lesser investment of resources and manpower in maintaining records; (iv) Simplified and automated procedures for various processes such as registration, returns, refunds, tax paym
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ill cost less for the consumers; (iii) Average tax burden on companies is likely to come down which is expected to reduce prices and lower prices mean more consumption. GOODS AND SERVICES TAX NETWORK: 9. Goods and Services Tax Network (GSTN) has been set up by the Government as a private company under erstwhile Section 25 of the Companies Act, 1956 . GSTN would provide three front end services to the taxpayers namely registration, payment and return. Besides providing these services to the taxpayers, GSTN would be developing back-end IT modules for 27 States who have opted for the same. The migration of existing taxpayers has already started from November, 2016. The Revenue department of both Centre and States are pursuing the presently registered taxpayers to complete the necessary formalities on the IT system operated by GSTN for successful migration. 10. GSTN has selected 73 IT, ITeS and financial technology companies and 1 Commissioner of Commercial Taxes (CCT, Karnataka), to be ca
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ation to States) Act respectively. Further 58, 62, 58 and 8 rate related notifications each have been issued under the CGST Act, IGST Act, UTGST Act and GST (Compensation to States) Act respectively. Similar notifications have been issued by all the States under the respective SGST Act. 13. Apart from the notifications, 49 circulars and 14 orders have also been issued by CBIC on various subjects like proper officers, ease of exports, and extension of last dates for filling up various forms, etc. ROLE OF CBIC: 14. CBIC is playing an active role in the drafting of GST law and procedures, particularly the CGST and IGST law, which will be exclusive domain of the Centre. This apart, the CBIC has prepared itself for meeting the implementation challenges, which are quite formidable. The number of taxpayers has gone up significantly. The existing IT infrastructure of CBIC has been suitably scaled up to handle such large volumes of data. Based on the legal provisions and procedure for GST, the
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ures to more than 60,000 officers of CBIC and Commercial Tax officers of State Governments. Officers of the office of CAG are also participating and getting trained in this training programme. More than 52000 officers (including around 20000 officers from States) have already been trained. Out of these 7000 officers have attended refresher-training course also. 17. It is expected that a momentous reform like GST is popularized and familiarized to the trade and industry who are the vital stakeholders in successful implementation of this reform. 18. CBIC would be responsible for administration of the CGST and IGST law. In addition, excise duty regime would continue to be administered by the CBIC for levy and collection of central excise duty on five specified petroleum products as well as on tobacco products. CBIC would also continue to handle the work relating to levy and collection of customs duties. 19. Director General of Safeguards, CBIC has been mandated to conduct detailed enquiry
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2017 71,91,093 10. No. of 3(B) returns filed for October, 2017 68,81,894 11. No. of 3(B) returns filed for November, 2017 68,84,941 12. No. of 3(B) returns filed for December, 2017 68,93,573 13. No. of 3(B) returns filed for January, 2018 68,95,682 14. No. of 3(B) returns filed for February, 2018 68,82,660 15. No. of 3(B) returns filed for March, 2018 67,16,937 16. No. of 3(B) returns filed for April, 2018 62,77,645 17. No. of 3(B) returns filed for May, 2018 31,270 18. No. of GSTR 1 returns filed for July, 2017 57,38,132 19. No. of GSTR 1 returns filed for August, 2017 22,92,971 20. No. of GSTR 1 returns filed for September, 2017 61,88,087 21. No. of GSTR 1 returns filed for October, 2017 23,19,440 22. No. of GSTR 1 returns filed for November, 2017 23,22,478 23. No. of GSTR 1 returns filed for December, 2017 59,79,681 24. No. of GSTR 1 returns filed for January, 2018 21,71,979 25. No. of GSTR 1 returns filed for February, 2018 20,87,385 26. No. of GSTR 1 returns filed for March, 2018
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Goods and Services Tax – Classification of goods – implants for joint replacements – rate of tax – The implants for joint replacements falling under HSN Code 90213100 are covered under Serial No. E(9)
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Goods and Services Tax – Classification of goods – Lightning Arrester – Earthing Pipe – Solid Rod Earthing – Back Fill Compound – service of installation of Earthing System – to be classified under th
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Goods and Services Tax – Supply of goods – inter-state trade – The applicant are not exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian N
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Goods and Services Tax – Anti-Profiteering – in respect of the two invoices dated 27-07-2017 as the installation of the second lift had been completed after coming in to force of the CGST Act, 2017, h
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Goods and Services Tax – Started By: – Rajesh Kumar – Dated:- 15-6-2018 Last Replied Date:- 25-6-2018 – One of our consultant/director is submitting his air tickets for reimbursement with GST, air tickets already attract GST. is it correct? – Reply By VaibhavKumar Jain – The Reply = Dear Rajesh,a. In case of consultant, say your consultant to issue tax invoice (as technical service) with ticket value plus GST @ 18%. This is because, your consultant is eligible for GST credit on air ticket. Based on tax invoice, you are also eligible for ITC charged by consultant.b. In case of director, reverse charge is applicable. Hence, if your director purchased the ticket, it might be possible that your GST No. is not mentioned on the ticket and the ai
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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 15-6-2018 – Undue anti-profiteering being resorted to by businesses and trade in GST regime are yet to be proved by the customers or victimized complainants and so also affirmed by and action taken against them by the National Anti-profiteering Authority (NAA) in India. The third order of NAA on the complaint M/s Abel Space Solution LLP, New Delhi against M/s Schindler India Pvt. Ltd. Mumbai has been pronounced in favour of supplier. Thus all three NAA order pronounced so far have gone in favour of supplier of goods or services / companies and against the complainants. The NAA order have so far been in favour of companies, viz, Order No. Date of Order Complaint Against Business Activity 1. 27.03.2018 Vrandavaneshwree Automotive Pvt. Ltd, Bareilly [ 2018 (4) TMI 1377 – THE NATIONAL ANTI-PROFITEERING AUTHORITY ] Car Dealer 2. 04.05.2018 KRBL Ltd., New Delhi [ 2018 (5) TMI 760 – NATIONAL ANTI-PROFITEERING AUTHORITY ] Basma
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ate understanding of GST provisions at the time of filing the complaint in September, 2017. But the authority considered the investigative report of the Directorate General of Safeguard (DGS) before ordering the dismissal of complaint. The NAA ruled that in respect of the two invoices dated July 27, 2017, as the installation of the second lift had been completed after coming into force of the CGST Act, 2017, he was liable to be charged GST at the rate prevalent on July 27, 2017. Case Facts Case No. 4/2018 Complainant Abel Space Solution LLP, New Delhi Supplier of Goods Schindler India Pvt. Ltd., Mumbai Date of Application 20.09.2017 Date of forwarding to DGSG by Standing Committee 15.02.2018 Report of DGSG 16.04.2018 Date of Institution of case 17.04.2018 Date of NAA order 31.05.2018 Order By 3 Members Bench (including Chairman, NAA) In the instant case two lifts were ordered in December, 2016 out of which first lift was supplied, installed, invoiced and paid for before GST regime itse
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CGST Rules, 2017 to the Standing Committee alleging that company had not charged GST on the base price of the lift ordered by him from the company, after excluding the pre-GST Excise Duty on the material component and thus he had been charged tax twice on the same material. This was referred by the Standing Committee to DGSG for further investigations. The complaint had subsequently withdrawn his complaint vide letter dated 28.03.2018 sent to DGSG and he also did not availed the opportunity of being heard before NAA. The reason cited for withdrawal was that he was not fully aware of the provisions of the CGST Act, 2017 when he had filed his application on 20.09.2017 and since the issues pertaining to case had been further clarified subsequently, his application should be treated to have been withdrawn. According to law, the supply and installation of lift amounted to Works Contract and as per Rule 2A of the Service Tax (Determination of Value) Rules, 2006, value of the service portion
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ted in the GST regime, and hence the point for levy of tax for supply of material fell under the GST regime and accordingly, two more invoices were issued on 27.07.2017 wherein the applicable GST was correctly charged. The company claimed that the Excise Duty benefit could only be given if the material was dispatched on or after 01.07.2017 and since all the material was delivered before 30.06.2017 and hence, he was not in a position to pass such benefit to the Applicant. The NAA, therefore, finally ordered that there is no substance in the claim made by the applicant and therefore, the Authority accepted the report dated 16-04-2017 filed by the DGSG under Rule 129 (6) of the CGST Rules, 2017. The proceedings were dropped as no violation of the provisions of Section 171 of the CGST Act, 2017 has been established. It is understood that NAA has under its sleeve over 50 complaints to be examined and adjudicated. It is hoped that in next few weeks, we may witness more orders from NAA agains
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GST – States – 58/GST-2 – Dated:- 15-6-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 15th June, 2018 No. 58/GST-2.-In exercise of the powers conferred by sub-section (8) of section 67 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017)(hereinafter referred to as the said Act), the Governor of Haryana hereby notifies the goods or the class of goods (hereinafter referred to as the said goods) mentioned in the Schedule below, which shall, as soon as may be after its seizure under sub-section (2) of section 67 of the said Act, be disposed of by the proper officer, having regard to the perishable or hazardous nature, depreciation in value with the passage of time, constraints of storage space or any other re
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GST – States – 57/GST-2 – Dated:- 15-6-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT NOTIFICATION NO.57/GST-2 DATED 15-6-2018 In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Haryana Goods and Services Tax (Seventh Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules), in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:- "Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of
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B) or both; and (b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4).". 5. In the said rules, in rule 95, in sub-rule (3), for clause (a), the following shall be substituted and shall be deemed to have been substituted with effect from the 1st July, 2017, namely:- "(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;". 6. In the said rules, in rule 97, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:- "Provided further that an amount equivalent to fifty per cent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited in the Fund.". 7. In the said rules, in rule 133, for sub-rule (3), the following shall be substituted, namely:- "(3) Where the Authority determines that a registered person has n
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der the Act; and (e) cancellation of registration under the Act. Explanation: The provisions of this sub-rule shall apply in such cases where the Authority passes the order in respect of the State.". 8. In the said rules, in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely:- "(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.". 9. In the said rules, in FORM GSTR-4, in the Instructions, for Serial No. 10, the following shall be substituted, namely:- "10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.". 10. In the said rules, in FORM GST PCT-01, in PART B,- (a) against Serial No. 4, after entry (10), the following shall be inserted and shall be deemed to have been inserted with effect from the 1st July, 2017, namely:- &q
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GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax / Union territory Tax No. Date Taxable Value Integrated Tax Central Tax State Tax /Union territory Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 "; (b) for Statement 5B, the following Statement shall be substituted, namely:- "Statement 5B [see rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs.) Sl. No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax/Union Territory Tax Cess 1 2 3 4 5 6 7 8 9 ;" 12. In the said rules, in FORM GST RFD-01A, in Annexure-1, (a) for Statement 1A, the following Statement shall be substituted, namely:- "Statement 1A [see rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl .No. Det
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GST – States – No.09/2018 — GST (State) – Dated:- 15-6-2018 – NO.F.1-11(8)-TAX/2015/5388-94 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 15th June,2018. Circular No.09/2018 – GST (State) To The Additional Commissioner of State Tax / Assistant Commissioner of State Tax / Superintendent of State Tax (All)/ Inspectors of State Tax (All) Subject: Clarifications of certain issues under G
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2018 (7) TMI 184 – BOMBAY HIGH COURT – 2018 (15) G. S. T. L. 317 (Bom.) , 2018 (362) E.L.T. 486 (Bom.) – Rejection of settlement application – demand of service tax and eligible of Cenvat Credit – The impugned order is primarily passed on the basis of the fact that there was no proper explanation from the petitioner qua his claims. They did not produce requisite documents in support of settlement inspite of requisition being sent to them – Held that:- In the present case, respondent no.2 proceeded on interim report of revenue and before receipt of final report, the impugned order was passed. In pursuant to order dated 13th April, 2017, passed by Settlement Commission allowing application under Section 32E to be proceeded with, it was expected that respondent no.2 would look into all material aspects by giving sufficient opportunity to assessee to establish his claim in the application.
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For any inaction on the part of Revenue to submit Final Verification Report, the petitioners c
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ation filed by the petitioner as not maintainable under Section 32E (1) of the Central Excise Act, 1944. 4 The petitioner is the proprietary concern engaged in the business of providing hydraulic cranes on hire basis for construction activities to various clients such as M/s.Larsen and Toubro, M/s.HCC, M/s.Michigan Engineering etc. 5 The petitioner were served with show-cause notice dated 19th October, 2013 demanding service tax amounting to ₹ 1,88,23,722/-, for the period of 2008-09 to 2012-13, alongwith interest, proposing to appropriate 1,03,88,821/-, already paid by the petitioner and proposing imposition of penalty for alleged willful suppression of material facts. 6 According to the petitioner, the amount stood paid and ST-3 returns were filed even prior to the issuance of showcause notice, and the fact that CENVAT Credit is available to the petitioner which was already verified by the department in the show-cause notice. However, the Adjudicating Authority was not inclined
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the objection was that the petitioner had not filed ST-3 Return for the financial year 2008-09 and they have not paid late fee for the ST-3 Returns filed belatedly. The petitioner forwarded his reply to the notice dated 27th March, 2017, and, tendered explanation. 8 The application came up for hearing on 19th May, 2017, before respondent no.2. It was pointed out that after the period of show-cause notice, there is no further demand made against the petitioner. It was prayed that penalty and prosecution may be waived. The petitioner was called upon to submit documents to the Jurisdictional Revenue Authorities for verification of availability of CENVAT Credit. The petitioner submitted all the required documents vide letter dated 19th May, 2017. No response was received from the office of the Jurisdictional Revenue Authorities till the reminder dated 9th June, 2017, was received requesting for certain documents. Thereafter, the petitioner received another letter dated 14th June, 2017, en
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ent no.2 relied upon erroneous Report of the Jurisdictional Revenue Authorities and rejected the Settlement Application vide order dated 21st August, 2017, on the ground that the same is not maintainable. 9 Mr.Prakash Shah, learned counsel for the petitioner assailed the impugned order on several grounds and submitted that the order suffers from vice of non-application of mind. He submits that respondent no.2 has committed an error in holding that the petitioner has not submitted documents, as directed. It is submitted that letter dated 25th May, 2017, which was purportedly issued to the petitioner was not received by them and, thereafter, a reminder was sent to the petitioner on 9th July, 2017. They were directed to submit the documents referred to in the letter dated 25th May, 2017. The petitioner forwarded their response on 12th June, 2017. The Jurisdictional Authority, issued letter dated 14th June, 2017, seeking all documents mentioned therein within two days. The letter was recei
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s and submitted all relevant documents vide letter dated 19th May, 2017. The Interim Report of the Jurisdictional Revenue Authority suffers from serious infirmities. The petitioner had forwarded reply dated 30th June, 2017, which speaks otherwise. The impugned order erroneously states that the petitioner has failed to comply with the order and had not provided with documents to the Jurisdictional Revenue Authority despite repeated reminders. Mr.Shah, relied upon the decision of this Court in the case of Poona Tools Pvt. Ltd. Vs. Union of India 2015(323) E.L.T. 572 (Bom.). 10 Mr.Jetly, learned counsel for the respondents submitted that the submissions of the petitioner are devoid of merits. Respondent no.2 has taken into consideration all material aspects and rejected the Settlement Application. He submitted that sufficient opportunity was given to the petitioner to produce requisite documents, but, the petitioner have not responded. The grievance of the petitioner is afterthought. He s
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e Authority for verification. It was obligatory on the part of the petitioner to submit records and excuses were made vide letter dated 30th June, 2017. In this case, neither ST-3 Returns were filed at the relevant time nor the petitioner provided the CENVAT Credit Register evidencing the CENVAT Credit. They did not produce original invoice before the Revenue Authority despite directions from the Bench. It is, thus, submitted that no fault can be noted in the impugned order since the Settlement Commission has taken into consideration facts and circumstances of the case and did not find it to be a fit case for settlement under Section 32F(5) of the Central excise Act. 11 We have gone though the documents annexed to the petition. The petitioner has prayed that the order passed by the Settlement Commission be set aside and respondent no.2 be direccted to reconsider the Settlement Application after proper consideration of the facts of the matter and the submissions made by the petitioner.
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ter dated 13th April, 2017, stating that the case under reference is allowed to be proceeded with vide order dated 7th April, 2017 of the Bench. Apparently, respondent no.2 has relied upon the report of the Jurisdictional Revenue Authority. The petitioner had dealt with the Interim Report vide reply dated 30th June, 2017, contending that the documents were provided except CENVAT Credit Register, which was maintained by the Chartered Accountant, who was travelling abroad at the relevant time. The grievance of the petitioner is that the Interim Report was sent to respondent no.2 without providing the petitioner an opportunity to submit any documents. Apart from that, the discrepancies in the Report were explained and the amount not paid due to an inadvertent error and the challan showing the same were annexed to the reply. It appears that the reply dated 30th June, 2017, forwarded by the petitioner was not taken into consideration in proper perspective. The impugned order indicates that
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received on 16th June, 2017. Respondent no.2 has recorded an adverse finding that no documents, as required were submitted by the petitioner and whereas, it is their case that all relevant documents were forwarded under covering letter dated 19th May, 2017, wherein it was specifically mentioned that any further clarification required may be requested and would be duly provided in the interest of settlement of the matter. 12 The impugned order also mentions that no one from the Revenue had appeared during the hearing on 19th May, 2017, and no Final Report of the Jurisdictional Revenue Authority was forthcoming despite awaiting the same. However, in the reply, the petitioner have stated that certain letters addressed to them were omitted in the Report of the Jurisdictional Revenue Authority. The said report was accepted. The impugned order records that the petitioner has failed to comply with the order and not provided documents to the Jurisdictional Revenue Authority, despite reminders
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The petitioner also did not produce original invoices before the Revenue Authority. On these grounds, the application was rejected. It is apparent that the application was basically rejected on the ground of non-production of documents. The contention of the petitioner that all the documents was on record and in the event there was any specific requisition from the respondent no.2 to file certain documents, he was ready to produce the same. For all these reasons stated above, it appears that respondent no.2 has hurriedly rejected the application for Settlement without giving sufficient opportunity to the petitioner. In the decision of this Court in the case of Poona Tools Pvt. Ltd. (Supra) relied upon by the petitioner the order of the Settlement Commission was challenged on the ground that it is in violation of principles of natural justice. It was contended that the procedure contemplated under Section 32E and 32F of the Central Excise Act was scrupulously followed and on being sati
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isdictional Revenue Authority further hearing. The impugned order makes the note that no one from Revenue had appeared for hearing on 19th May, 2017 and the final report of the said Authority was not forthcoming. The Interim Report was faulted vide reply filed by petitioner. It appears that the order was passed without appreciation of facts of the matter. 14 In the light of the aforesaid circumstances, it would be appropriate to remand the proceedings back to respondent no.2 for fresh consideration by setting aside the impugned order: 15 In view of the above, we pass the following order: ORDER (i) Rule is made absolute in terms of prayer clause (a); (ii) The impugned order dated 21st August, 2017, passed by respondent no.2 is set aside and the respondent no.2 is directed to reconsider the Settlement Application after giving opportunity to the parties concerned and after hearing them and to decide the application in accordance with law; (iii) It is clarified that we have not expressed a
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GST – States – EXN-F(10)-5/2018-26/2018-State Tax – Dated:- 15-6-2018 – Government of Himachal Pradesh Excise and Taxation Department No. EXN-F(10)-5/2018 Dated: Shimla-171002, the 15th June, 2018 Notification No. 26/2018-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 hereby 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 (Fifth Amendment) Rules, 2018. (2) Save as otherwise provided, 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, – (i) in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:- Provided further that the value of supplies on account of any amount added in accordance wi
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) or both; and (b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4). (iv) with effect from 01st July, 2017, in rule 95, in sub-rule (3), for clause (a), the following shall be substituted, namely:- (a) the inward supplies of goods or services or both were received from a registered person against a tax invoice; ; (v) in rule 97, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:- Provided further that an amount equivalent to fifty per cent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited in the Fund. ; (vi) in rule 133, for sub-rule (3), the following shall be substituted, namely:- (3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to t
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ession, concerned State means the State in respect of which the Authority passes an order. ; (vii) in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely:- (o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply. ; (viii) in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:- 10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished. ; (ix) with effect from 01st July, 2017, in FORM GST PCT-01, in PART B, (a) against Sl. No. 4, after entry (10), the following shall be inserted, namely:- (11) Sales Tax practitioner under existing law for a period of not less than five years; (12) tax return preparer under existing law for a period of not less than five years ; (b) after the Consent , the following shall be inserted, nam
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mount in Rs) Sl.No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax/Union Territory Tax Cess 1 2 3 4 5 6 7 8 9 ; (xi) in FORM GST RFD-01A, in Annexure-1, (a) for Statement 1A, the following Statement shall be substituted, namely:- Statement 1A [see rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl.No. Details of invoices of inward supplies received Tax paid on inward supplies Details of invoices of outward supplies issued Tax paid on outward supplies GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax/Union territory Tax No. Date Taxable Value Integrated Tax Central Tax State Tax/Union territory Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 ; (b) for Statement 5B, the following Statement shall be
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2018 (7) TMI 1378 – CESTAT NEW DELHI – TMI – Refund of service tax paid – VAT and service tax paid on same transactions – rejection of refund on the ground of time bar – Held that:- There is no dispute about the fact that VAT and service tax are mutually exclusive levies. If VAT is paid on anything, the same would not attract service tax – However, in the present case, it is seen that the appellants have not paid VAT on the logistic charges and it is only on the basis of a proposal by the VAT Department to levy VAT on logistic charges, they have approached the Service Tax Department for refund of the service tax.
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In any case and any view of the matter, the refund claims stands filed after a period of one year from the relevant date in terms of Section 11B of the Act – All the refund claims are governed by the provisions of Section 11B and the time limit prescribed therein is required to be adhered to by the Revenue authorities. Tribunal being a creature of the law and working un
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before the Service Tax jurisdictional Central Excise officer on the ground that VAT as well as service tax cannot be paid in respect of the same transactions as they are mutually exclusive. The said refund claim was filed by them on 5.5.2016 to the extent of ₹ 30.95 lakhs approximately. 2. The lower authorities has rejected the refund claim on the issue of time bar. It was also seen by the authorities that the VAT has been charged only on the value of the cars and not on the value of the logistics and there was only a demand by the VAT department to include the logistic charges in the value of the cars for the purpose of VAT. The order of the original adjudicating authority rejecting the refund claim was upheld by Commissioner (Appeals) and hence the present appeal. 3. For better appreciation, the reasoning adopted by the Commissioner (Appeals) for rejection of the refund claim is reproduced below: 9 Section 11B of Central Excise, Act, 1944 is a self contained provision governin
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Apex Court s decision in the case of Porcelain Electrical Mfg. Co. Versus Collector of C. Ex.,New Delhi-1998 (98) E.L.T. 583 (S.C.) wherein it was held as under:- Refund-Limitation-Refund claim filed before Departmental authorities to be governed by the time limit provided under the statue-General Law of Limitation not available-Decisions where assessee has invoked extraordinary jurisdiction of the High Court and the Courts have applied the period of limitation of 3 years- Inapplicable to cases where the refund application has been moved before the Revenue authority. 4. Ld. Advocate appearing for the appellant has not disputed the fact that the refund claims stand filed by them after the period of one year. He has however argued the matter on merits that since there is a proposal by VAT department to levy VAT on logistic charges, no service tax would be payable by them. For the above proposition, he has relied upon various decisions of the Courts. 5. I find that there is no dispute abo
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