Railway Goods Delivery Requires E-Way Bill Under GST Regulations; No Release Without It.
Circulars
GST
GST – e-way bill – transportation of goods by railways – the railways shall not deliver
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GST Rule: Auction Goods Storage Requires Additional Business Place Declaration for Principal, Auctioneer, and Buyers.
Circulars
GST
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 additional place of business. The buyer is also required to disclose such warehouse as his additional place of business if he wants to store the goods purchased through auction in suc
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Car Servicing: Separate Tax Rates Apply for Goods and Services When Values Are Listed Separately.
Circulars
GST
GST Valuation – servicing of car – Where a supply involves supply of both goods
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Amortized Cost of Free Moulds and Dies Must Be Included in GST Valuation for Components Made Under OEM Contracts.
Circulars
GST
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 the moulds/dies belonging to the component manufacturer, but the same have been supplied by the OEM to the component manufacturer on FOC basis, the amortised cost of such moulds/dies shall
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GST Valuation: Exclude OEM-Provided Moulds and Dies from Component Manufacturer's Supply Value in Job Work.
Circulars
GST
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 and dies provided by the OEM to the component manufacturer on FOC basis shall not be added to the value of such supply
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts
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Fabric Processors Can Claim ITC Refunds for Inverted Duty Structure Under CGST Act Section 54(3) Despite Notification 5/2017.
Circulars
GST
GST – fabric processors shall be eligible for refun
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Event management, hotel stays, and consumables for SEZ developers qualify for zero-rated benefits under CGST Act Section 17(5).
Circulars
GST
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 or a SEZ unit for authorised operations, as endorsed by the specified officer of the Zone, the benefit of zero rated supply shall be available in such cases to the supplier.
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Short-term accommodation and event services to SEZ developers/units are inter-State supply under GST rules.
Circulars
GST
GST – services of short term accommodation, conferencing, banquetin
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GST Unifies India's Tax System, Replaces Multiple Taxes, Boosts Economic Growth, and Simplifies Compliance Since June 2018. = = = = = = = = Plain text (Extract) only = = = = = = = =
News
GST
GST – CONCEPT & STATUS (Updated as on 01st June 2018)
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ERROR IN SUBMISSION GSTR 1(NO ACTION TAKEN ON ITEM)
Query (Issue) Started By: – Swagata Das Dated:- 15-6-2018 Last Reply Date:- 15-5-2019 Goods and Services Tax – GST
Got 9 Replies
GST
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 your problem to Grievance Redressal Portal for GST
Reply By KASTURI SETHI:
The Reply:
There must be some mismatch between GSTR 3 B and GSTR 1. Lodging com
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GST – CONCEPT & STATUS (Updated as on 01st June 2018)
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
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Act, 2016 , fiscal powers between the Centre and 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 l
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territories without legislatures (Union territory 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 mee
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er, 2016. GSTC is being assisted by a Secretariat. Twenty 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 gover
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tor vehicles, would be imposed for a period of five years 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 S
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tax on advance received for supply of goods by all taxpayers.
(xiv) Supplies 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
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liability for that month was not 'NIL' will be ₹ 50/- per day instead of ₹ 200/- per 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
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r services. This would be collected by the Centre so that the credit chain is not disrupted.
(v) Import of goods 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 wou
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Constitution ) would be exempt from GST. A composition scheme (i.e. to pay tax at a flat rate without credits) would be available 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
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tre to the destination State. The transfer of funds would be carried out on the basis of information contained in the 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
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of filing of annual return or from the date of erroneous refund for raising demand for short-payment or non-payment of tax or erroneous 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-pr
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y making our products more competitive in the international market and give boost to Indian Exports;
(vii) Improve the overall investment climate 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 res
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ively large segment of small retailers will be either exempted from tax or will suffer very low tax rates under a compounding scheme- purchases from such entities will 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
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s, amendment to rules and for waiver of penalty, etc. Thirteen, twenty eight and one notifications have also been issued under IGST Act, UTGST Act and GST (Compensation 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 significa
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way. A massive four-tier training programme has been conducted under the leadership of NACIN. This training project is aimed at imparting training on GST law and procedures 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 woul
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who have opted for composition scheme
17,55,728
7.
No. of 3 (B) returns filed for July, 2017
64,25,617
8.
No. of 3(B) returns filed for August, 2017
69,14,797
9.
No. of 3(B) returns filed for September, 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 retur
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Joint Replacement Implants Taxed at 5% GST Under HSN Code 90213100 Per Notification No. 0112017-Central Tax.
Case-Laws
GST
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) of List 3 of Entry 257 of Schedule I of Notification No. 0112017 – Central Tax (Rate) dated 28.06.2017 attracting GST at the rate of 5%.
TMI Updates – Highlights, quick notes, marquee, ann
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GST Classification for Earthing Systems: Lightning Arresters, Earthing Pipes, and Installation Services Explained in Latest Update.
Case-Laws
GST
Classification of goods – Lightning Arrester
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GST Not Exempt on Supplies to Ocean-Going Vessels, Naval, and Coast Guard Ships in Inter-State Trade.
Case-Laws
GST
Supply of goods – inter-state trade – The applicant are not exempted from t
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GST Charge on Post-CGST Act Lift Installation Deemed Valid; Applicant's Anti-Profiteering Claim Rejected.
Case-Laws
GST
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, he was liable to be charged GST at the rate which was prevalent on 27-07-2017 – There is no substance in the claim made by the Applicant.
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GST on reimbursement of air tickets
Query (Issue) Started By: – Rajesh Kumar Dated:- 15-6-2018 Last Reply Date:- 25-6-2018 Goods and Services Tax – GST
Got 6 Replies
GST
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,
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NAA RULING ON SUPPLY OF LIFT : NO ANTI-PROFITEERING CHARGE PROVED
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
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.
04.05.201
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fore the NAA order, the complainant had requested for withdrawal of application, citing inadequate 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 ord
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e provisions of Finance Act, 1994.
According to factual matrix, applicant filed the application under Rule 123 of the 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
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the point of taxation was to be construed as the date of receipt of such advance. The installation of elevator was completed 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
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Notified to specify goods which may be disposed off by the proper officer after its seizure under section 67(8) of HGST Act,2017
58/GST-2 Dated:- 15-6-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
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 d
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Haryana Goods and Services Tax (Seventh Amendment) Rules, 2018.
57/GST-2 Dated:- 15-6-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
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
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on inputs during the relevant period other than the input tax credit availed for which refund is claimed under sub-rule (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 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
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vices Tax Act, 2017, 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: 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)
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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
Integrated Tax
Central Tax
State Tax/Union Territory Tax
Cess
1
2
3
4
5
6
7
8
9
;&quo
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Clarifications of certain issues under GST – regarding.
No.09/2018 — GST (State) Dated:- 15-6-2018 Tripura SGST
GST – States
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 (Al
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M/s. Rajasthan Crane Service Versus The Union of India, The Settlement Commission Customs, Excise & Service Tax, The Commissioner of CGST & Central Excise, The Additional Commissioner of CGST & Central Excise
Service Tax
2018 (7) TMI 184 – BOMBAY HIGH COURT – 2018 (15) G. S. T. L. 317 (Bom.) , 2018 (362) E.L.T. 486 (Bom.)
BOMBAY HIGH COURT – HC
Dated:- 15-6-2018
WRIT PETITION NO.245 OF 2018
Service Tax
S. C. Dharmadhikari And Prakash D. Naik, JJ.
Mr.Prakash Shah a/w. M/s. Pooja Reddy i/b. Dubey Vinit Prabhat, Advocate for the Petitioner
Mr.Pradeep S. Jetly a/w. Mr.Jitendra B. Mishra, Advocate for the Respondents
JUDGMENT
( Per Prakash D. Naik, J. )
Rule. Rule made returnable forthwith.
2 By consent of the parties, the petition was heard for final disposal.
3 The petitioner has invoked writ jurisdiction of this Court under Article 226 of the Constitution of India and questioned the legality of the order dated 21st August, 2017, passed by the Settlement Commi
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uthority was not inclined to accept the said submission and hence the petitioner sought to take recourse to the option of settlement before the Settlement Commission.
7 The petitioner filed an application before the Settlement Commission under the provisions of Section 32E of the Central Excise Act, 1944, on 21st March, 2017. The calculation sheets as well as copies of challans evidencing payment of service tax with interest as well as invoices on which CENVAT Credit was availed, as well as copies of ST-3 Returns filed by the petitioner were enclosed along with the said application. According to the petitioner, there was an error in the amounts shown as paid in cash and through availment and utilization of CENVAT Credit in ST-3 Returns filed by the petitioner, which was brought to the notice of respondent no.3. The amounts were shown due to error. Thereafter, the petitioner received notice dated 27th March, 2017, wherein certain discrepancies were noted in the application preferred by
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r dated 14th June, 2017, enclosing the copy of the earlier letter. That was followed by letter dated 20th June, 2017, wherein the Interim Report dated 19th June, 2017, forwarded to respondent no.2 was enclosed by the Commissioner of Service Tax-VII, Mumbai. In the said Report, certain discrepancies were pointed out and also stated that the eligibility of CENVAT Credit could not be verified in the absence of CENVAT register. The petitioner forwarded reply dated 30th June, 2017, to respondent no.2 in response to the Interim Report of Jurisdictional Revenue Authority and explained all the discrepancies mentioned in the Report, and, it was also pointed out that all the documents were provided except the CENVAT Register. According to petitioner, the Interim Report was sent to respondent no.2 without providing an opportunity to the petitioner to submit any documents. Whereas, all the discrepancies mentioned in the Report were adequately explained. It is contended that despite the submissions
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o days. The letter was received on 16th June, 2017, which was a Friday and the next working day was 19th June, 2017, on which date the Interim Report was already sent to respondent no.2. It is submitted that whatever available was submitted vide letter dated 19th May, 2017. However, the petitioner were not provided with sufficient opportunity to submit relevant documents. As per the show-cause notice, all CENVAT details were available with the Department before the showcause notice was issued. The documents were sufficient for the purpose of settlement of the case and in the absence of any specific directions to produce original of the documents, the finding in the impugned order that the petitioner had violated a specific direction of respondent no.2, is not correct. He further submitted that the show-cause notice mentions that CENVAT Credit available to the petitioner were verified during investigation and the petitioner had availed CENVAT Credit on that basis. The petitioner had com
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itioner is afterthought. He submitted that the assessee was requested to file the CENVAT Register and relevant documents vide letter dated 26th May, 2017, and reminder was issued to them vide letter dated 9th June, 2017. However, the assessee did not respond to the said letters. The Service Tax liability of Rs. 1,88,23,722/- said to be paid through CENVAT Credit could not be verified in the absence of CENVAT Register. However, the availment and utilization of the said CENVAT Credit has been made by the petitioner in ST-3 Returns filed by them subsequently. Mr.Jetly, further submitted that the Bench has considered the application, relevant records and submissions advanced while rejecting the application for settlement. In the records and proceedings dated 19th May, 2017, the petitioner was specifically directed to submit all the documents of service tax payment on the basis of which CENVAT Credit is claimed and relevant records regarding availment and debit of the said CENVAT Credit to
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s made by the petitioner. 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. The factual aspects indicate that show-cause notice dated 19th October, 2013, was issued to the petitioner demanding service tax for the period 2008-09 to 2012-13. The petitioner's contention is that the amounts stood paid as the said fact is fortified by the documents evidencing it. The petitioner filed an application before the Settlement Commission on 21st March, 2017, by invoking Section 32E of Central Excise Act, 1944. Thereafter, there is exchange of correspondence from both the sides. They were also served with notice dated 27th March, 2017, which was replied by the petitioner stating that ST-3 Returns for the year 2008-09 were not available as they were filed by their Chartered Accountant, who is no more. T
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gned order indicates that specific direction was given to the petitioner to produce original record for verification, but, he has only supplied copies. The record of proceedings of hearing dated 19th May, 2017, does not indicate that there was any such direction to the petitioner. The petitioner contends that as per show-cause notice, all CENVAT details were available with the officers of the Department, even before the issuance of show-cause notice. There was no specific direction to produce specified documents. The petitioner's case is that show-cause notice specifically mentions that CENVAT Credits available to the petitioner were verified during the investigation and the petitioner has availed CENVAT Credit on the said basis, which fact is brought up in reply dated 30th June, 2017. The petitioner has submitted that even though all documents, as required, was provided barring CENVAT Credit Register, the request for which was only brought to the attention of the petitioner by let
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uthority, despite reminders.
13 The impugned order mentions that the Revenue Report dated 19th June, 2017 was sent to the petitioner in their counter reply and vide letter dated 30th June, 2017, the petitioner's have made certain submissions. It is stated that the Revenue was asked to submit Final Verification Report and file their comments with reference to petitioner's letter dated 30th June, 2017, but, no Report is filed by the Revenue and, thereby, the Revenue has failed to file their Final Report within the stipulated time. The Bench, has thus, proceeded on the basis of available record. Inspite of directions issued to the petitioner to submit all relevant documents of service tax on the basis of which CENVAT Credit is claimed and relevant record regarding availment and debit of said CENVAT Credit to the Jurisdictional Revenue Authority for verification within three days, the petitioner failed to submit records and it was obligatory on their part to submit original record
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y followed and on being satisfied that the petitioner therein have fulfilled all the norms prescribed for settlement, the application was directed to be proceeded with and the said decision cannot be reviewed. In the facts of that case, this Court set aside the order of settlement Commission and remanded the matter for reconsideration by the Commission. 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. For any inaction on the part of Revenue to submit Final Verification Report, the petitioners cannot be made to suffer. To ascertain the correct position in the matter, respondent no.2 could have grante
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The Himachal Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2018.
EXN-F(10)-5/2018-26/2018-State Tax Dated:- 15-6-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
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), aft
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shall mean input tax credit 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).”
(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 Author
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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.”;
(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 und
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grated 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
;”
(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
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M/s Standard Auto Agencies Versus CGST & CE, Bhopal
Service Tax
2018 (7) TMI 1378 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 15-6-2018
Appeal No. ST/50422/2018-SM – A/52465/2018-SM[BR]
Service Tax
Mrs. Archana Wadhwa, Member (Judicial)
Shri Rakesh Khandelwal, C.A. – for the appellant
Shri P. Junega, DR – for the respondent
ORDER
Per Archana Wadhwa:
After hearing both the sides duly represented by Shri Rakesh Khandelwal, ld. Counsel appearing for the appellant and Shri P. Junega, ld. AR appearing for the respondent, I find that the appellant, who is engaged in providing business auxiliary services, was paying service tax on the same during the year 2012-2013 to 2014-2015. Subsequently, VAT department demanded VAT on the same by treating the same as a part of the sale price of motor vehicles. The appellant contested the payment of VAT but simultaneously filed a refund claim of service tax before the Service Tax jurisdictional Central Excise office
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applicable to service tax matter. The said section provides for time limit within which a refund claim has to be filed. The said section nowhere stipulates that time taken by the court will be excluded. In fact Section 11B(3) provides that all cases would be governed by this section which read as under:
(3) Notwithstanding anything to be contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any Court or in any other provision of this Act or the rules made thereunder or any other law for the time being in force, no refund shall be made except as provided in sub-section(2)
10 Hon'ble Supreme Court in the case of Mafatlal Industries Limited has held that all claim for refund are to be preferred and adjudicated upon under Section 11B of the Act. The Limitation Act has no applicability in the issue at hand and the same shall be governed by the section 11B of the Act. Reliance is placed on the Apex Court's decision in the case of Porcelain Electrica
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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.
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. As rightly observed by Commissioner (Appeals), the Apex Court's decisions, referred in the said order are fully applicable to the facts of the present case. 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 under the Act, is bound by the provisions of the Act and has no extraordinary jurisdiction to dilute the lim
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M/s Daurala Sugar Works Versus Commissioner of Central GST & C.E., Meerut
Central Excise
2018 (7) TMI 1775 – CESTAT ALLAHABAD – TMI
CESTAT ALLAHABAD – AT
Dated:- 15-6-2018
APPEAL No. E/70138/2018-EX[SM] – A/71114/2018-SM[BR]
Central Excise
Mr. Anil G. Shakkarwar, Member (Technical)
Shri S.C. Kamra & Shri Kartikeya Narain, Advocates for Appellant
Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent
ORDER
Per: Anil G. Shakkarwar
The present appeal is arising out of Order-in-Appeal No. MRT/CX/000/APPL-MRT/199/2017-18 dated 26/10/2017 passed by Commissioner, CGST (Appeals), Meerut.
2. The brief facts leading to filing of present appeal before this Tribunal are that the Commissioner (Appeals) has passe
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learned Commissioner (Appeals) also rejected the refund on limitation. Aggrieved by the said order, appellant preferred present appeal before this Tribunal.
3. Heard the learned Counsel for appellant who have submitted that they had submitted a written submission before the learned Commissioner (Appeals) on 12.09.2017 and they contended before learned Commissioner (Appeals) in para-9 of said written submission that for the subsequent period in similar circumstances they had deposited Rs. 1,83,560/- by way of reversal of Cenvat credit during the period from March, 2014 to December, 2014 and similar show cause notice demanding Rs. 1,14,09,360/- under said Rule 6 (3) was issued to them which was dropped by the Commissioner and subsequently, t
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IN RE: SHRI SHAM CATERERS
GST
2018 (9) TMI 435 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 15-6-2018
GST-ARA-42/2017-18/B-49
GST
SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER
PROCEEDINGS
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by SHRI SHAM CATERERS , the applicant, seeking an advance ruling in respect of the following questions :
Whether the food and beverages se
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ion, stating that discussion during preliminary hearing it is evident to him that the query raised by the applicant is a settled issue under service tax which is now merged in GST. Since the issue is already settled the applicant would like to withdraw.
The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or detailed facts of this advance ruling application by this authority.
ORDER
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
NO.GST-ARA-42/2017-18/B-49
Mumbai, dt. 15-06-2018
The Application in GST ARA form No. 01 of M/S. Shri. Sham Caterers vide reference ARA No. 42 dated 19.03.
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