Author: admin_gst

Goods and Services Tax – Started By: – Lakshminarayanan TR – Dated:- 13-6-2018 Last Replied Date:- 6-12-2018 – HiCould any of our experts in the group help us get detailed procedure for Job Work done for overseas customer? Raw Material will be supplied by the foreign buyer, right from import of that raw material till supply of finished goods to overseas buyer, what are various compliance to be kept in mind. Your valuable insights are greatly appreciated.best regardsTRL – Reply By YAGAY and SUN

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Goods and Services Tax – GST – Dated:- 13-6-2018 – The Government has launched the second Special Drive Refund Fortnight from 31.5.2018 to 14.6.2018. During the first Refund Fortnight from 15th to 29th March an amount of ₹ 5350 crore was sanctioned and during this fortnight over ₹ 7500 crore has been sanctioned. In view of overwhelming response from exporters and pending claims, the period of Refund fortnight is being extended by two more days i.e up to 16th June, 2018. All exporters whose refunds have been held up on account of short payment are required to make the payment of IGST equal toshort payment and follow the instructions of Circular No.12/2018-Customs dated 29.5.2018. In IGST short payment cases, small exporters whos

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A will not be processed unless a copy of the application, along with all supporting documents, is submitted to the jurisdictional tax office. Mere online submission is not sufficient. All IGST refund claimants may register on ICEGATE website, if not already done, to check their refund status. Customs field formations have been informed about the extension of the Refund Drive. Exporters are requested to make the best of this extended drive and avail of the opportunity to get the refunds sanctioned during this special drive. In case of any problem, exporters are advised to approach the Commissioner of Customs /Jurisdictional Tax Authorities. The Government is committed to clear all the remaining refund claims filed upto 30.04.2018 are still p

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Goods and Services Tax – Supply of services – The work of laying of underground pipeline network falls under the definition of “works contract” provided under Section 2(119) under the CGST Act, 2017 and the GGST Act, 2017 – TMI Updates – Highlights

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Goods and Services Tax – Supply of services – Works Contract – credit of material bought in pre-GST era – post-implementation situation – The applicant is not entitled under Section 140(6) of the CGST

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Goods and Services Tax – Rate of GST – poly propylene non-woven fabrics – since the sale value of non-woven carry bags made of polypropylene is less than ₹ 1,000/- per piece, it will attract tax

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Goods and Services Tax – Started By: – BalKrishan Rakheja – Dated:- 13-6-2018 Last Replied Date:- 14-6-2018 – I imported the inputs under advance authorization before GST implementation. we use 95% imported inputs for manufacturing finished goods and we procure 5% from domestic market on purchase of central excise duty and availed CENVAT credit of this amount. We also purchase goods for manufacturing of similar goods for domestic market and availed cenvat credit of central excise duty paid on i

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Goods and Services Tax – 26/2018 – Dated:- 13-6-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 26/2018 – Central Tax New Delhi, the 13th June, 2018 G.S.R. 549 (E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Central 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 Central 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 with the provisions of clause (b) of sub-section

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ll 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 the recipient by way of commensurate reduction

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spect 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, namely:- Declaration I hereby declare that: (i) I

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s 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 Integra- ted Tax Central Tax State Tax /Union territory Tax No. Date Taxable Value Integra ted 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:- Statemen

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Goods which may be disposed off by the proper officer after its seizure under the Central Goods and Services Tax Act – Goods and Services Tax – 27/2018 – Dated:- 13-6-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 27/2018 – Central Tax New Delhi, the 13th June, 2018 G.S.R. 550 (E).- In exercise of the powers conferred by sub-section (8) of section 67 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government 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-sec

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1975 (51 of 1975) (11) Pharmaceutical products falling within Chapter 30 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (12) Fireworks (13) Red Sander (14) Sandalwood (15) All taxable goods falling within Chapters 1 to 24 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (16) All unclaimed/abandoned goods which are liable to rapid depreciation in value on account of fast change in technology or new models etc. (17) Any goods seized by the proper officer under section 67 of the said Act, which are to be provisionally released under sub-section (6) of section 67 of the said Act, but provisional release has not been taken by the concerned person within a period of one month from the date of execution of th

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2018 (6) TMI 641 – CESTAT NEW DELHI – 2018 (363) E.L.T. 871 (Tri. – Del.) – MRP Based Valuation – it was alleged that the assessee removed the MRP sticker – Held that:- There is no further allegation that any new MRP sticker were affixed to the goods in question. Admittedly, the provisions of Section 2(f)(iii) provides deemed manufacture definition only when the goods are labelled or relabelled or MRP is altered, which itself establishes the fact of a fixation of MRP on the goods – In the absence of any allegation of fixation or alteration of MRP, the reasoning adopted by Commissioner (Appeals) cannot be faulted upon – appeal dismissed – decided against Revenue. – Appeal No. E/51238-51240/2018-SM – Final Order No. 52207-52209/2018 – Dated:

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estigations made by the Revenue revealed that such MRP stickers were being removed by them. However, it also came to the notice of the officers that no fresh MRP was being declared under the said goods, which were being sold by the respondents without affixing the said goods with any new MRP. However, they entertained a view that such removal of MRP sticker amounts to manufacture, in terms of Section 2(f) of Central Excise Act, 1944 which provides a deeming provision of manufacture if the goods are labelled or relabelled and includes the declaration or alteration of retail sale price to render the products marketable to the consumers. Based upon the same, proceedings were initiated against the respondents resulting in passing of an order by

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Weights and Measures (Packaged Commodities) Rules. Therefore, it is presumed that the MRP was put on these imported goods before clearance of the same from customs. However, all these are mere presumptions and the same can t be applied to confiscate the goods. As mentioned above, even if MRP stickers were removed, this process does not lead to alteration of MRP, as it has not been alleged that new revised MRP was affixed. Supply of Price list has also not been correlated with revision of MRP. Thus, the criteria of manufacture under Section 2(f) of the Central Excise Act has not been fulfilled to claim dutiability and hence liability to confiscation of the goods. 5. As against the above findings of Commissioner (Appeals), Revenue is in appe

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GST – States – F.1-11(91)-TAX/GST/2018 – Dated:- 13-6-2018 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) No.F.1-11(91)-TAX/GST/2018 Dated, Agartala, the 13th June, 2018 NOTIFICATION In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:- (l) These rules may be called the Tripura State 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 Tripura State Goods and Services Tax Rules, 2017, – in rule 37, in sub-rule (l), 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 s

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otal 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 (l), 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 201 7), 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

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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, 201 7, 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 SI. No. 4, after entry (10), the following shall be inserted, namely:"(l l) 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, namely:- "Declaration I hereby declare that: (i) I am a citizen

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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 Integra- ted Tax Central Tax State Tax /Union territory Tax No. Date Taxable Value Integra ted 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

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GST – States – F.1-11(91)-TAX/GST/2018 – Dated:- 13-6-2018 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) No.F.1-11(91)-TAX/GST/2018 Dated, Agartala, the-13th June, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (8) of section 67 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereinafter referred to as the said Act), the State Government 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

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ireworks (13) Red Sander (14) Sandalwood (15) All taxable goods falling within Chapters 1 to 24 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (16) All unclaimed/abandoned goods which are liable to rapid depreciation in value on account of fast change in technology or new models etc. (17) Any goods seized by the proper officer under section 67 of the said Act, which are to be provisionally released under sub-section (6) of section 67 of the said Act, but provisional release has not been taken by the concerned person within a period of one month from the date of execution of the bond for provisional release. By Order of the Governor, (M. Nagaraju) Principal Secretary Government of Tripura Finance Department – Notification

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GST – States – G.O. Ms. No. 67 – Dated:- 13-6-2018 – GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (MS) NO.67 DATED:13.06.2018 Vaigasi- 30 Thiruvalluvar Aandu, 2049 NOTIFICATION In exercise of the powers conferred by sub-section (8) of section 67 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereinafter referred to as the said Act) , the Governor of Tamil Nadu 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,

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ct, 1975 (Central Act 51 of 1975) (12) Fireworks (13) Red Sander 14) Sandalwood (15) All taxable goods falling within Chapters I to 24 of the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975) (16) All unclaimed/abandoned goods which are liable to rapid depreciation in value on account of fast change in technology or new models etc. (17) Any goods seized by the proper officer under section 67 of the said Act, which are to be provisionally released under sub-section (6) of section 67 of the said Act, but provisional release has not been taken by the concerned person within a period of one month from the date of execution of the bond for provisional release. Ka. BALACHANDRAN PRINCIPAL SECRETARY TO GOVERNMEN – Notification

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GST – States – G.O. Ms. No. 66 – Dated:- 13-6-2018 – GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (MS) NO.66 DATED:13.06.2018 Vaigasi- 30 Thiruvalluvar Aandu, 2049 NOTIFICATION No. SRO A-34(a)/2018 In exercise of the powers conferred by section 164 of Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Tamil Nadu Goods and Services Tax (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 Tamil Nadu Goods and Services Tax Rules, 2017, – (i) in rule 37, in sub-rule (l), 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

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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 (l), 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 201 7), 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 ofthe reduction in the rate of tax on the supply of goods or services or the benefi

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Act."; Explanation: For the purpose of this sub-rule, the expression, 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, 201 7, 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 SI. No. 4, after entry (10), the following shall be inserted, namely:"(l l) Sales Tax practitioner under existing law for a period of not less than five years (12) tax return preparer under existing law for a peri

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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 ; (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 Integra- ted Tax Central Tax State Tax /Union territory Tax No. Date Taxable Value Integra ted Ta

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Seeks to amend West Bengal Goods and Services Tax Rules, 2017. (Fifth Amendment, 2018) – GST – States – 26/2018-State Tax – Dated:- 13-6-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 768-F.T. Howrah, the 13th day of June, 2018. No. 26/2018-State Tax In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force with immediate effect. 2. In the West Bengal Goods and Services Tax Rules, 2017, – (i) in rule 37, in sub-rule (l), 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

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ub-rules (4A) or (4B) 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 (l), 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 ofthe reduction in the rate of tax on the supply of goods or s

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egistration under the Act."; Explanation: For the purpose of this sub-rule, the expression, 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, 201 7, 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 SI. No. 4, after entry (10), the following shall be inserted, namely:"(l l) Sales Tax practitioner under existing law for a period of not less than five years (12) tax return preparer under ex

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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 R Sl. No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices ofinward supplies in case refund is claimed by recipient Tax paid GSTIN ofthe 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 ofinward supplies received Tax paid on inwardsupplies Details ofinvoices ofoutward suppliesissued Tax paid on outward supplies GSTIN of the supplier No. Date Taxable Value Integra- ted Tax Central Tax State Tax /Union territory Tax No. Date Taxable Value

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GST – States – 27/2018-State Tax – Dated:- 13-6-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 769-F.T. Howrah, the 13th day of June, 2018. No. 27/2018-State Tax In exercise of the powers conferred by sub-section (8) of section 67 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the said Act), the Governor is pleased hereby to notifiy 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 va

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eworks (13) Red Sander (14) Sandal wood (15) All taxable goods falling within Chapters 1 to 24 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (16) All unclaimed/abandoned goods which are liable to rapid depreciation in value on account of fast change in technology or new models etc. (17) Any goods seized by the proper officer under section 67 of the said Act, which are to be provisionally released under sub-section (6) of section 67 of the said Act, but provisional release has not been taken by the concerned person within a period of one month from the date of execution of the bond for provisional release. By Order of the Governor, RAJSEKHAR BANDYOPADHYAY Additional Secretary to the Government of West Bengal – Notificati

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GST – States – S.O. 186 – Dated:- 13-6-2018 – BIHAR GOVERNMENT Commercial Tax Department NOTIFICATION NO.S.O. 186 [F.NO.BIKRI KAR/GST/VIVIDH-21/2017 (PART-2) 1725)], Dated: 13th June, 2018 In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, 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 (Fifth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force with effect from 13th June, 2018. 2. In the Bihar 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 with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second

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n 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 the recipient by way of commensurate reduction in prices,

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spect 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, n

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ount of deemed exports (Amount in Rs) Sl. No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices ofinward supplies in case refund is claimed by recipient Tax paid GSTIN ofthe 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 ofinward supplies received Tax paid on inwardsupplies Details ofinvoices ofoutward suppliesissued Tax paid on outward supplies GSTIN of the supplier No. Date Taxable Value Integra- ted Tax Central Tax State Tax/Union territory Tax No. Date Taxable Value Integra ted 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 follo

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GST – States – 26/2018-STATE TAX – Dated:- 13-6-2018 – FINANCE DEPARTMENT Sachivalaya, Gandhinagar NOTIFICATION NO.26/2018-STATE TAX Dated the 13th June, 2018. [NO.(GHN-54)GSTR-2018(24)-TH] In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Gujarat Goods and Services Tax (Fifth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force from the 13th day of June, 2018. 2. In the Gujarat 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 with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes o

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igned 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 the recipient by way of commensurate reduction

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t 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, namel

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emed exports (Amount in Rs) Sl. No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices ofinward supplies in case refund is claimed by recipient Tax paid GSTIN ofthe 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 ofinward supplies received Tax paid on inwardsupplies Details ofinvoices ofoutward suppliesissued Tax paid on outward supplies GSTIN of the supplier No. Date Taxable Value Integra- ted Tax Central Tax State Tax/Union territory Tax No. Date Taxable Value Integra ted 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 State

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GST – States – NO.1/2018 – Dated:- 13-6-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX ASSAM KAR BHAWAN CIRCULAR NO.1/2018 [NO.CTS-81/2007/PT/39], DATED 13-6-2018 With implementation of Assam Goods and Services Act, 2017 from 1st July, 2017 Assam Value Added Tax Act, 2003 and Central Sales Tax Act, 1956 [except alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine], Assam Entry Tax Act, 2008, Assam Amusement and Betting Tax Act, 1939, Assam Tax on Luxuries (Hotels, Lodging Houses and Hospitals) Act, 1989 and Assam Health Infrastructure and Services Development Fund Act, 2009 are repealed with effect fro

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o the dealers under Central Sales Tax Act, 1956. Under this act, a dealer claims concessional rate of tax on the strength of statutory forms. The dealer may or may not possess the statutory forms. It is therefore necessary to verify the authenticity of the statutory forms and their correctness in respect of claim of concessions rate of tax. In view of the above, all Assistant Commissioners of Taxes/Superintendent of Taxes are directed to take up audit assessment of all the dealers registered under Central Sales Tax Act having annual inter-state turnover including stock transfer and export of ₹ 10 lakhs or more for central sales tax returns upto 2016-17 and ₹ 2.5 lakhs for the quarter 30-06-2017 excluding the dealers who have bee

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d utilization of statutory forms issued in a particular financial year whether the goods imported on the strength of statutory forms have been utilized for works contract or have been disposed/used otherwise. In view of the above, all Assistant Commissioners/Superintendent of Taxes are directed to take up audit assessment of dealers within their own circle upto 30-06-2017, If (i) the dealer has claimed tax deducted at source of ₹ 4 lakh or more in a financial year upto 2016-17 and ₹ 1 lakh or more in the quarter 30-06-2017; or (ii) the dealer has imported goods worth more than ₹ 10 lakh in a financial year upto 2016-17 and more than ₹ 2.5 lakh in the quarter 30-06-2017 for use in the works contract. It is again reite

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GST – States – F.12(46)FD/TAX/2017-Pt-II-051 – Dated:- 13-6-2018 – GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION NO.F.12 (46) FD/TAX/2017- PT-II-54 Jaipur, DATED 13-6-2018 In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:- Short title and commencement 1. (1) These rules may be called the Rajasthan 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. Amendment of rule 37 2. In sub-rule (1) of rule 37 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, after the existing proviso, the following new proviso shall be inserted, namely:- "Provided further that the value of supplies on account of any amount added

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edit availed on inputs during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and (b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4).". Amendment of rule 95 5. The existing clause (a) of sub-rule (3) of rule 95 of the said rules shall be substituted by the following, with effect from 1st July, 2017, namely:- "(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;"; Amendment of rule 97 6. In sub-rule (1) of rule 97 of the said rules, after the existing proviso, the following new 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 (Central Act No. 15 of 2017), shall be deposited in the Fund,&quo

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t till the date of the return of such amount or recovery of the amount including interest not returned, as the case may be; (c) the deposit of an amount equivalent to fifty per cent, of the amount determined under the above clause in the Fund constituted under section 57 and the remaining fifty per cent, of the amount in the Fund constituted under section 57 of the Goods and Services Tax Act, 2017 of the concerned State, where the eligible person does not claim return of the amount or is not identifiable; (d) imposition of penalty as specified under the Act; and (e) cancellation of registration under the Act. Explanation:- For the purpose of this sub-rule, the expression, "concerned State" means the State in respect of which the Authority passes an order". Amendment of rule 138 9. In sub-rule (14) of rule 138 of the said rules,- (i) in clause (m), for the existing expression"; and", the punctuation mark";" shall be substituted; (ii) in clause (n), for

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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" and (b) after the "Consent" and before the "Verification", the following shall be inserted, with effect from 01st July, 2017, 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, namely:- "Declaration I hereby declare that: (i) I am a citizen of India; (ii) I am a person of sound mind; (iii) I have not been adjudicated as an insolvent; and (iv) I have not been convicted by a competent court. "; Amendment of Form GST-RFD-01.- 12. In Form GST-RFD-01, in Annexure-1,-(a) for the existing Statement-1 A, the following shall be substituted, namely:- Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulat

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1,-(a) for the existing Statement-IA, the following 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 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 I

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GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/172 – Dated:- 13-6-2018 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR NOTIFICATION [F.NO.FIN/REV-3/GST/1/08 (PT-1)/172] DATED 13-6-2018 In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Nagaland Goods and Services Tax (Nineteenth Amendment) Rules, 2018. (2) They shall come into force on the date of issue of this notification. 2. In the Nagaland 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 with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for th

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ng 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 the recipient by way of commensurate

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t; 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 follow

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Refund Type: On account of deemed exports (Amount in Rs) SI. 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 Amendment of Form GST RFD-01A.- 13. In Form GST RFD-01A, in Annexure-1,-(a) for the existing Statement-IA, the following 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

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2018 (7) TMI 761 – CESTAT CHENNAI – TMI – CENVAT Credit – Manpower supply services – recipient of services – tax was discharged by service provider – The Department was of the view that the appellant is not eligible to avail credit of the entire 100% and also was of the view that they have not discharged the 75% liability to the Government – Held that:- It is clear that on some wrong notion, the service provider has discharged 100% service tax, on which the appellant has availed credit. The very same issue has come up for analysation before the Bench at Ahmedabad and in the case of M/s. Gurudev Dyestuff (India) Pvt. Ltd. [2018 (2) TMI 1399 – CESTAT AHMEDABAD], where the Tribunal has held that the appellant would be eligible for entire credit – credit allowed – appeal allowed – decided in favor of appellant. – Appeal Nos. ST/40633,40634/2018 – Final Order No. 41808-41809 / 2018 – Dated:- 13-6-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) For The Appellant : Shri M. Kannan, Advocate

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artment, is due to the Government from the appellant. After due process of law, the original authority confirmed the demand in both the Show Cause Notices along with interest and imposed penalties. In appeal, the Commissioner (Appeals) upheld the same. Hence, these appeals. 2. On behalf of the appellant, the learned Counsel, Shri M. Kannan submitted that, by mistake, the appellant had paid the service tax to the service provider and the service provider had discharged the 100% service tax to the Government. He argued that the Department has no case that the services have not suffered tax. That entire service tax on the said services have been paid to the Government by the service provider. As raised in the invoices, the appellant has availed credit on the 100% service tax paid by the service provider. He adverted to the decision in the case of M/s. Gurudev Dyestuff (India) Pvt. Ltd. Vs. C.C.E. Ahmedabad, 2018 (2) T.M.I. 1399 – CESTAT Ahmedabad to support these contentions. In appeal, S

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scharged 100% service tax, on which the appellant has availed credit. The very same issue has come up for analysation before the Bench at Ahmedabad and in the case of M/s. Gurudev Dyestuff (India) Pvt. Ltd. (supra). The Tribunal has held that the appellant would be eligible for entire credit. 6. The issue in appeal. ST/40634/2018, is with regard to the demand raised by the Department on the 75% service tax on manpower supply agency services, alleging that the appellant instead of the service provider, ought to have paid the amount directly to the Government. When the Department does not dispute that the services have suffered the entire service tax, they cannot again tax the service recipient for services. The Tribunal, in the case of Malu Electrodes Pvt. Ltd. (supra), has considered the very same issue and held that the demand in such situation cannot sustain. 7. Following the said decisions, I am of the view that the impugned orders in both these appeals cannot sustain and requires t

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GST – States – 22/2018-State Tax – Dated:- 13-6-2018 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 22/2018-State Tax The 13th June, 2018 No. GST/23/2017.-In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely :- (1) These rules may be called the Arunachal 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 Arunachal 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 with the provisions of clause (b) of sub-section (2) of s

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e the same meaning as assigned to it in sub-rule (4). (iv) with effect from 1st 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 percent. 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 the recipient by way of commensurate reduction in pr

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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 1st 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, namely :- Declaration I hereby declare that : (i) I

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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 substituted, namely :- "Statem

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GST – States – 38/1/2017-Fin(R&C)(61) – Dated:- 13-6-2018 – GOVERNMENT OF GOA Department of Finance Revenue and Control Division – Notification 38/1/2017-Fin(R&C)(61) In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Goa 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 Goa 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 with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second prov

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, 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 the recipient by way of commensurate reduction in prices, the Authority may order- (a) reduction in Prices; (b) return to the recipient, an

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lause (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 1st 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, namely:- Declaration I hereby declare that: (i) I am a citizen of India; (ii) I am a person of sound mind; (iii) I have not been adjudicated

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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)] Sr.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 (b) for Statement 5B, the following Statement shall be substituted, namely:- Statement 1A [See rule 89(2)(h)] Refund Type: On account of deemed exports Amount in Rs. Sr.No. Details of invoices of outward supplies in case refund

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GST – States – ERTS(T) 65/2017/Pt.I/107 – Dated:- 13-6-2018 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 13th June, 2018. ERTS(T) 65/2017/Pt.I/107.- In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act 6 No. of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely :- 1. (1) These rules may be called the Meghalaya 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 Meghalaya 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 with the provisions of clause (b) of sub-section (2) o

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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 the recipient by way of commensurate reduction i

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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, namely:- Declaration I hereby declare that: (i) I am a citizen of India; (ii) I am a person of sound mind; (iii) I have not been adjudicated as an insolvent; and (i

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ed 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 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

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GST – States – 19192-FIN-CT1-TAX-0034/2017-S.R.O. No. 210/2018 – Dated:- 13-6-2018 – FINANCE DEPARTMENT NOTIFICATION The 13th June, 2018 S.R.O. No. 210/2018- In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendation of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Odisha Goods and Services Tax (Fifth Amendment) Rules, 2018. (2) Rules 1, 2, 3, 6, 7, 8, 9, 11 and 12 shall come into force on the date of their publication in the Odisha Gazette. (3) Rules 4, 5 and 10 shall come into force with effect from 1st July, 2017. 2. In the Odisha Goods and Services Tax Rules, 2017 (hereinafter referred to as 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 supp

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ailed for which refund is claimed under sub-rules (4A) or (4B) 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 clause shall be substituted, 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 sub-rule be substituted, namely:- (3) Where the Authority determines that a registered person has not passed on the benefit of the reductio

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ncellation of registration under the Act. Explanation: For the purpose of this sub-rule, the expression, concerned State means the State in respect of which the Authority passes an order. ; 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 instruction No.10, the following instruction 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 entries shall be inserted, namely:- (11) Sales Tax practitioner under existing law for a period of not less than five years; (12)

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6 7 8 9 10 11 12 13 14 ; and (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. 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 Ta

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