Author: admin_gst

Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6
G.O. Ms. No. 43 Dated:- 12-9-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 43, Puducherry, dated 12th September 2018)
NOTIFICATION
In exercise of the powers conferred by section 128 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, by the following classes of taxpayers:-
(i) the registered persons whose return in FORM GSTR-3B of the Puducherry Goods and Services

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The Puducherry Goods and Services Tax (Eighth Amendment) Rules, 2018.
G.O. Ms. No. 42 Dated:- 12-9-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 42, Puducherry, dated 12th September 2018)
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor Puducherry hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Puducherry Goods and Services Tax (Eighth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the 4th day of September, 2018.
2. In the Puducherry Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), in rule 22, in sub-rule (4), the following proviso shall be inserted, namely:-
"Pro

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t;, the words "or in batches or lots" shall be inserted.
5. In the said rules, in rule 89, in sub-rule (4), for clause (E), the following clause shall be substituted, namely :-
'(E) "Adjusted Total Turnover" means the sum total of the value of-
(a) the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the turnover of services ; and
(b) the turnover of zero-rated supply of services determined in terms of clause (D) above and non zero-rated supply of services, excluding-
(i) the value of exempt supplies other than zero-rated supplies; and
(ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period'.
6. In the said rules, with effect from the 23rd October, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely :-
"(10) The persons claiming refund of integrated tax paid on exports

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r notification No. 79/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R 1299 (E), dated the 13th October, 2017".
7. In the said rules, in rule 138A, in sub-rule (1), after the proviso the following proviso shall be inserted, namely :-
"Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01".
8. In the said rules, for FORM GST REG-20, the following FORM shall be substituted, namely:-
"FORM GST REG-20
[See rule 22(4)]
Reference No. –
Date –
To
Name
Address
GSTIN/UIN
Show Cause Notice No.
Date-
Order for dropping the proceedings for cancellation of registration
This has reference to your reply filed vide ARN – dated in response to the show cause notice referre

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–
3. Period : Quarter – Year –
4. Details of inputs/capital goods sent for job work (includes inputs/capital goods directly sent to place of business/premises of job worker).
GSTIN/State in case of unregistered job-worker
Challan No.
Challan date
Description of goods
UQC
Quantity
Taxable value
Type of goods (Inputs/capital goods)
Rate of tax (%)
Central tax
State/UT tax
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
5. Details of inputs/capital goods received back from job worker or sent out from business place of job work.
(A) Details of inputs/capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes :
GSTIN/State of job worker if unregistered
Challan No. issued by job worker under which goods have been received back
Date of challan issued by job worker under which goods have been received back
Description of goods
UQC
Quantity
Original challan No. under which goods have been sent for job work
Ori

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egistered
Invoice No. in case supplied from premises of job worker issued by the Principal
Invoice date in case supplied from premises of job worker issued by the Principal
Description of goods
UQC
Quantity
Original challan no. under which goods have been sent for job work
Original challan date under which goods have been sent for job work
Nature of job work done by job worker
Losses & wastes
UQC
Quantity
1
2
3
4
5
6
7*
8*
9
10
11
Instructions :
1. Multiple entry of items for single challan may be filled.
2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table (B) are optional.
3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one correspondence between goods sent for job work and goods received back after job work is not possible.
6. Verification :
I hereby solemnly affirm and declare tha

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pply (Export) on payment of tax (except supplies to SEZs)
D
Supply to SEZs on payment of tax
E
Deemed Exports
F
Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above)
G
Inward supplies on which tax is to be paid on reverse charge basis
H
Sub-total (A to G above)
I
Credit Notes issued in respect of transactions specified in (B) to (E) above (-)
J
Debit Notes issued in respect of transactions specified in (B) to (E) above (+)
K
Supplies/tax declared through Amendments (+)
L
Supplies / tax reduced through Amendments (-)
M
Sub-total (I to L above)
N
Supplies and advances on which tax is to be paid (H + M) above
5
Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year
A
Zero rated supply (Export) without payment of tax
B
Supply to SEZs without payment of tax
C
Supplies on which tax is to be paid by the recipient on reverse charge basis
D
Exempted
E
Nil

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ervices
C
Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed
Inputs
Capital Goods
Input Services
D
Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed
Inputs
Capital Goods
Input Services
E
Import of goods (including supplies from SEZs)
Inputs
Capital Goods
F
Import of services (excluding inward supplies from SEZs)
G
Input Tax credit received from ISD
H
Amount of ITC reclaimed (other than B above) under the provisions of the Act
I
Sub-total (B to H above)
J
Difference (I – A above)
K
Transition Credit through TRAN-I (including revisions if any)
L
Transition Credit through TRAN-II
M
Any other ITC availed but not specified above
N
Sub-total (K to M above)
O
Total ITC availed (I+ N above)
7
Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year
A
As pe

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ed in current financial year (E + F + J)




Pt. IV
Details of tax paid as declared in returns filed during the financial year
9
Description
Tax Payable
Paid through cash
Paid through ITC
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
7
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
Other
Pt. V
Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier
Description
Taxable Value
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
10
Supplies / tax declared through Amendments (+) (net of debit notes)
11
Supplies / tax reduced through Amendments (-) (net of credit notes)
12
Reversal of ITC availed during previous financial year
13
ITC availed for the previous financial year
14
Differential tax paid on account of declaration in 10 & 11 above
D

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rated Tax
Cess
1
2
3
4
5
6
7
8
9
18
HSN Wise Summary of Inward supplies
HSN Code
UQC
Total Quantity
Taxable Value
Rate of Tax
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
7
8
9
19
Late fee payable and paid
Description
Payable
Paid
1
2
3
A
Central Tax
B
State Tax
Verification :
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best on my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Signature
Name of Authorised Signatory
Designation/Staus
Place :
Date :
Instruction :-
1. Terms used :
a. GSTIN : Goods and Services Tax Identification Number
b. UQC : Unit Quantity Code
c. HSN : Harmonized System of Nomenclature Code
2. The details for the period between July 2017 to March 2018 are to be provided in this return.
3. Part II c

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on which tax is to be paid by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR-1 may be used for filling up these details.
4C
Aggregate value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details.
4D
Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
4E
Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details.
4F
Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details.
4G
Aggregate value of all inward supp

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and deemed exports (4E), credit notes (4I), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details.
5A
Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details.
5B
Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
5C
Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details.
5D, 5E and 5F
Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling up these details. The value of "no supply" shall also be declared

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id by the recipient (i.e. by the person filing the annual return) on reverse charge basis.
4. Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows :
Table No.
Instructions
6A
Total input tax credit availed in Table 4A of FORM GSTR-3B for the taxpayer would be auto-populated here.
6B
Aggregate value of input tax credit availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below.
6C
Aggregate value of input tax credit

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ing up these details.
6F
Details of input tax credit availed on import of services (excluding inward supplies from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR-3B may be used for filling up these details.
6G
Aggregate value of input tax credit received from input service distributor shall be declared here. Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details.
6H
Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here.
6J
The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero.
6K
Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here.
6L
Details of transition credit received in the electronic credit ledger after

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eived during 2017-18 and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-I.
8B
The input tax credit as declared in Table 6B and 6H shall be auto-populated here.
8C
Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details.
8E & 8F
Aggregate value of the input tax credit which was available in FORM GSTR-2A(table 3 & 5 only) but not availed in any of the FORM GSTR-3B returns shall be declared here. The credit shall be classified as credit which was available and not availed or the credit was not availed

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:
Table No.
Instructions
10 & 11
Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.
12
Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year, whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.
13
Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual

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d by the adjudicating authority shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here.
16A
Aggregate value of supplies received from composition taxpayers shall be declared here. Table 5 of FORM GSTR-3B may be used for filling up these details.
16B
Aggregate value of all deemed supplies from the principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the CGST Act shall be declared here.
16C
Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here.
17 & 18
Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto ₹ 1.50 C

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rated tax
Cess
1
2
3
4
5
6
7
6
Details of Outward supplies on which tax is payable as declared in returns filed during the financial year
A
Taxable
B
Exempted, Nil-rated
C
Total
7
Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) declared in returns filed during the financial year
Description
Taxable Value
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
A
Inward supplies liable to reverse charge received from registered persons
B
Inward supplies liable to reverse charge received from unregistered persons
C
Import of services
D
Net Tax Payable on (A), (B) and (C) above
8
Details of other inward supplies as declared in returns filed during the financial year
A
Inward supplies from registered persons (other than 7A above)
B
Import of Goods
Pt.III
Details of tax paid as declared in returns filed during the financial year
9
Description
Total tax payable
Paid
1
2
3
Integrat

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T Tax
Integrated Tax
Cess
Interest
Penalty
Late Fee/Others
1
2
3
4
5
6
7
8
A
Total Refund claimed
B
Total Refund sanctioned
C
Total Refund Rejected
D
Total Refund Pending
E
Total demand of taxes
F
Total taxes paid in respect of E above
G
Total demands pending out of E above
16
Details of credit reversed or availed
Description
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
A
Credit reversed on opting in the composition scheme (-)
B
Credit availed on opting out of the composition scheme (+)
17
Late fee payable and paid
Description
Payable
Paid
1
2
3
A
Central Tax
B
State Tax
Verification :
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Signature
Name of Authorised

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eclared here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling up these details.
6B
Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here.
7A
Aggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
7B
Aggregate value of all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
7C
Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details.
8A
Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared her

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al Return for the previous financial year, whichever is earlier shall be declared here.
5. Part V consists of details of other information. The instruction to fill Part V are as follows :
Table No.
Instructions
15A, 15B, 15C, and 15D
Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims.
15E, 15F, and 15G
Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be dec

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MITC Rolling Mills Pvt. Ltd. Versus Commissioner of CGST & Central Excise Nashik
Central Excise
2019 (1) TMI 815 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 12-9-2018
Appeal No. E/87172/2018 – A/88204/2018
Central Excise
Mr. S.K. Mohanty, Member (Judicial)
Shri R.V. Shetty, Advocate for appellant
Shri A.S. Parabh, Asst. Commr (AR) for respondent
ORDER
Per: S.K. Mohanty
Brief facts of the case are that the appellant is engaged in manufacture of M.S. Angles, Bars, Sheets, Beams etc., falling under Chapter 72 and 73 of CETA, 1985. The appellant avails CENVAT Credit of Central Excise duty paid on the inputs and capital goods used in, or in relation to manufacture of the said final products. During the disputed period, the appellant had availed CENVAT Credit on the goods namely, M.S. Angles, Bars, Sheets, Beams etc., considering as 'inputs'. Further, the appellant also availed CENVAT Credit on M.S. Beams for erecting electric poles for transmission of elec

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India Pvt. Ltd. v. Commissioner of Central Excise – 2016 (42) STR 249 (Tri.) and Vandana Global Ltd. v. CCE – 2010 (253) ELT 440 (Tri. LB), Cenvat benefit will not available on the disputed goods. It has further been held in the impugned order that since M.S. Beams were used for erection of poles for carrying out the activity of transmission of electricity and not used for generation of electricity, Cenvat benefit of M.S. Beams cannot be extended to the appellant. Feeling aggrieved with the impugned order dated 19.04.2018, passed by the learned Commissioner (Appeals), CGST & Central Excise, Nasik, the appellant has preferred this appeal before the Tribunal.
2. Learned Advocate appearing for the appellant submits that the disputed goods viz. M.S. Angles, Bars, Beams were not used by the appellant for laying of foundation or for making structural support to the capital goods and the same were used for periodic repairs and maintenance of the machines / machineries installed in the facto

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the assessee filed replies which were received by this office on 15.07.2015 and 03.08.2015. The defence taken by assessee in above replies are summarized as under:-
(i) They have not used MS Angles, Bars, Sheets, Beams for laying foundation or for making structural support to capital goods. The machineries already installed are demanding repairs and maintenance periodically. The above inputs are being used when certain part or assembly gets damaged on account of regular use. For example, 'repeator' is a part of rolling mills which needs frequent repairs and maintenance. Similarly hot billets when passes through rolling mill, it damages conveyor. When it gets damaged, it needs regular repairs and maintenance.
(ii) In respect of beams which are used as electrical poles outside the factory, they say and submit that the definition of input under Rule 2(k) includes all goods used for generation of electricity which is used captively. The word generation includes distribution / transm

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DDB Mudra Max P. Ltd. Versus Commissioner of CGST Belapur, Navi Mumbai
Service Tax
2019 (1) TMI 1384 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 12-9-2018
ST/87167/2018 – A/88206/2018
Service Tax
Mr. S.K. Mohanty, Member (Judicial)
For the Appellant : Shri Vinod Awtani, C.A.
For the Respondent : Shri A.S. Parabh, Asst. Commr (AR)
ORDER
PER: S.K. MOHANTY
Heard both sides and perused the case records.
2. In this case, the appellant had adjusted an amount of Rs. 5,67,000/- and Rs. 15,00,000/- in the months of December, 2013 and March, 2014. The adjustment was on account of excess service tax paid in the months of March and April 2011.
The department had acknowledged the excess payment of service tax during the

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ral Clauses Act, 1897, singular also means plural and hence “month” should be interpreted as “months”. Therefore, it was submitted that the service tax adjustment made in the month December 2014, in respect of excess service tax paid in the months of March and April 2011 is proper and justified, as per the provisions of Rule 6(4A) Service Tax Rules, 1994. The appellant further contended that identical case has already been decided by the Tribunal in the case of Schwing Stetter (India) Pvt. Ltd. v. Commissioner of Central Excise, Chennai – 2016 (45) STR 101 (Tri.Che).
4. On perusal of the Co-ordinate bench decision relied upon by the appellant, I find that interpreting the provisions of Section 13 of the General Clauses Act, 1897, the Tribu

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How to claim refund on CESS for cars with retrofitment for Physically challenged persons
Query (Issue) Started By: – Lindon Johnson Dated:- 11-9-2018 Last Reply Date:- 12-9-2018 Goods and Services Tax – GST
Got 2 Replies
GST
For the cars purchased by physically challenged persons with retrofitment, CESS is NIL, but however during the purchase, dealer is requesting to pay the CESS and claim refund. Can you give the procedure to claim refund of CESS. The exemption is based on the belw

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TRADE DISCOUNT
Query (Issue) Started By: – Mahesh Dhanaboina Dated:- 11-9-2018 Last Reply Date:- 12-9-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Professionals,
We are giving discount to our customers on attainment of Target Sales with us on Aggregate Basis.We are issuing credit notes charging GST towards such discount. But, Our customers are telling as per their Auditor's advice that gst will not applicable on such discount as it is not related to a single invoic

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Ninth Amendment to CGST Rules 2017 Allows GST TRAN-1 Filing Extension to March 31, 2019, for Technical Issues.
Notifications
GST
Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017 – Commissioner empowered to extent the Filing of GST TRAN-1 not beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recom

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GSTR-3B filing deadline extended for new GSTIN holders under notification No. 31/2018-Central Tax. More time to comply.
Notifications
GST
Seeks to extend the due date for filing of FORM GSTR

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Extension for New GST Migrants to File FORM GSTR-3B per Notification 31/2018; Amendments to Previous GST Filing Deadlines.
Notifications
GST
Seeks to extend the due date for filing of FORM GS

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Due Date Extended for FORM GSTR-3B Filing for Recently Migrated Taxpayers per Notification No. 31/2018-Central Tax.
Notifications
GST
Seeks to extend the due date for filing of FORM GSTR – 3B

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GSTR-3B filing deadline extended for newly migrated taxpayers with GSTIN per Notification No. 31/2018-Central Tax.
Notifications
GST
Seeks to extend the due date for filing of FORM GSTR – 3B

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Deadline Extended for Filing FORM GSTR-1 for Taxpayers with Turnover Over Rs. 1.5 Crores.
Notifications
GST
Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggre

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GSTR-1 Filing Deadline Extended for Taxpayers with Turnover Up to Rs. 1.5 Crores.
Notifications
GST
Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate tur

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No GST Exception for Works Contracts in Solar Infrastructure Projects, Including Services by Solar Park Developers.
Case-Laws
GST
Classification of Services – no provision has been made for carving out an exception in case of supply of service in the nature of a Works Contract for creating infrastructure which is to be exclusively used for Solar Power or in a Solar Park for or by a Solar Project Park Developer.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

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GST Exemption Rules for Municipal Work Orders: Goods Supply Must Not Exceed 25% for ITC Eligibility Post-Jan 2018.
Case-Laws
GST
Levy of GST – operation and maintenance work order given by such Municipal Corporation – Admissibility of ITC (input Credit tax) of purchases against such work order – Post 25.01.2018, their services would be exempt only subject to the fulfilment of condition that the value of supply of goods does not exceed 25% of value of composite supply.
TMI Updates –

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RECENT CLARIFICATIONS ISSUED BY GST POLICY WING
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 11-9-2018

Though more than one year has lapsed after the introduction of GST, many confusions arised among the stakeholders. Now and then the Central Government made amendments in the Act as well as Rules. As on date 61 circulars have been issued by the GST Policy Wing clarifying various issues in GST. On 04.09.2018 the GST policy wing issued 5 circulars clarifying the various aspects as detailed below-
* Circular No. 57/2018-GST, dated 04.09.2018 – Scope of Principal-agent relationship in the context of Schedule I of the CGST Act;
* Circular No. 58/2018-GST, dated 04.09.2018 – Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit;
* Circular No. 59/2018-GST, dated 04.09.2018 – Clarification on refund related issues.
* Circular No. 60/2018-GST, dated 04.09.2018 – Processing of refund appli

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Board issued clarifications vide Circular No. 57/2018 about the scope of principal-agent relationship.
It is clarified as follows-
* All the activities between the principal and the agent and vice versa do not fall within the scope of the said entry.
* The supply of services between the principal and the agent and vice versa is outside the ambit of the said entry, and would therefore require “consideration” to consider it as supply and thus, be liable to GST.
* The key ingredient for determining relationship under GST would be whether the invoice for the further supply of goods on behalf of the principal is being issued by the agent or not.
* Where the invoice for further supply is being issued by the agent in his name then, any provision of goods from the principal to the agent would fall within the fold of the said entry in Schedule I.
* Where the goods being procured by the agent on behalf of the principal are invoiced in the name of the agent then further provision of t

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tration under sub-section (vii) of section 24 of the CGST Act.
Recovery of arrears of wrongly availed CENVAT credit
Various representations have been received seeking clarification on the process of
recovery of arrears of wrongly availed CENVAT credit under the existing law and CENVAT credit wrongly carried forward as transitional credit in the GST regime. In this regard the Board issued clarifications vide Circular No. 58/2018-GST, dated 04.09.2018.
The Board has already clarified that the recovery of arrears arising under the existing law shall be made as central tax liability to be paid through the utilization of the amount available in the electronic credit ledger or electronic cash ledger of the registered person, and the same shall be recorded in Part II of the Electronic Liability Register (FORM GST PMT-01).
Since the liability register is not available in the GST portal the Board clarifies that the tax payers taxpayers may reverse the wrongly availed CENVAT credit under t

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be eligible for refund of integrated tax paid on export of goods or services as per section 96(10) of the Act as amended with effect from 04.09.2018.
* No refund under sub-section (5) or sub-section (6) of section 54 shall be paid to an applicant, if the amount is less than ₹ 1000/-.
* The refund claim shall be accompanied by a print-out of FORM GSTR-2A of the claimant for the relevant period for which the refund is claimed.
* The proper officer shall not insist on the submission of an invoice (either original or duplicate) the details of which are present in FORM GSTR-2A of the relevant period submitted by the claimant.
* The claimant shall also submit the details of the invoices on the basis of which input tax credit had been availed during the relevant period for which the refund is being claimed, in the format enclosed as Annexure-A manually along with the application for refund claim in FORM GST RFD-01A and the Application Reference Number (ARN).
* The claimant sha

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ection of claim the proper officer shall order for the re-credit the rejected amount to the electronic credit ledger of the claimant using GST RFD – 01B and proceed further for the recovery of the said amount by issuing a show cause notice and after getting reply and giving a reasonable opportunity of being heard may confirm the demand.
* A sanction order shall be issued for the refund amount for the disbursal of the sanctioned amount to the claimant.
The tax authority may refuse to disburse the sanctioned amount on the contention that the amount is sanctioned incorrectly. The Board clarified that the remedy for correction of an incorrect or erroneous sanction order lies in filing an appeal against such order and not in withholding of the disbursement of the sanctioned amount. If any discrepancy is noticed by the disbursing authority, the same should be brought to the notice of the counterpart refund sanctioning authority, the concerned counterpart reviewing authority and the nodal

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n Stores Department (CSD for short), under the Ministry of Defence, as a person who shall be entitled to claim a refund of-
* 50% of the applicable central tax, integrated tax and Union territory tax paid by the CSD on all inward supplies of goods received by the CSD for the purposes of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD.
* 50% of the applicable State tax paid by the CSD on the inward supply of goods received by it and supplied subsequently.
Vide circular No. 60/2018-GST, dated 04.09.2018 the Board clarifies the procedure involved in refund to CSD. The above said refund process involves two steps-
* Filing application for refund;
* Processing and sanction of the refund claim.
The complete process of refund is as below-
* The CSD are required to apply for refund on a quarterly basis.
* The CSD will apply for refund with the jurisdictional Central tax/State tax authority to whom the CSD has been assi

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memo covering all aspects, manually in GST RFD – 03.
* The proper officer is to verify with the portal as to the filing of GSTR – 3B.
* The proper officer is to scrutiny the details in Form GST RFD – 10A, GSTR 2A and 3B.
* The Form GSTR – 2A will be an evidence of the accountal of the supply made by the corresponding suppliers to the CSD in relation to which the refund has been claimed by the CSD.
* The proper officer should ensure that the amount of refund sanctioned is 50 % of the Central tax, State tax, Union territory tax and integrated tax paid on the supplies received by CSD.
* The proper officer shall issue the refund sanction/rejection order manually in FORM GST RFD-06 along with the payment advice manually in FORM GST RFD-05 for each tax head separately.
* The amount of sanctioned refund in respect of central tax/integrated tax along with the bank account details of the CSD shall be manually submitted in the PFMS system by the jurisdictional Division's DDO and a si

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ient taxpayer stores his goods in the godown of the transporter, then the transporter's godown has to be declared as an additional place of business by the recipient taxpayer.
* Where the transporter's godown has been declared as the additional place of business by the recipient taxpayer, the transportation under the e-way bill shall be deemed to be concluded once the goods have reached the transporter's godown (recipient taxpayer' additional place of business). Hence, e-way bill validity in such cases will not be required to be extended.
* Whenever the goods are transported from the transporters' godown, which has been declared as the additional place of business of the recipient taxpayer, to any other premises of the recipient taxpayer then, the relevant provisions of the e-way bill rules shall apply. Hence
* The transporter to maintain accounts and records as specified in section 35 of the CGST Act read with rule 58 of the CGST Rules shall continue as a warehouse keeper.
* A

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The Sword of Damocles Hanging Over Head – 30th September, 2018
By: – Anuj Bansal
Goods and Services Tax – GST
Dated:- 11-9-2018

Apart from regular compliances and deadline in GST, do you know that one more deadline is there i.e. 30th Sept., 18? May be said date is going unnoticed by many professional, but it has a big relevance from ITC point of view. Even the GSTR 9 Notified by the govt. vide notification 39/18 CGST requires us to report the details of ITC for previous Financial Year i.e. 2017-18 considered till 30th Sept., 18 and same is for the reason that after 30th Sept., 18 credit pertaining to previous FY 2017-18 will lapse and lapse means a financial loss. Now the question is; have we determined the expected lapse of credit on 30th Sept., 18? What are recourse to save yourself from such Financial Loss?
Considering the above, in this article, an attempt has been made to analyse the issues and actions required to mitigate the loss on account of lapsing of credit.

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e considered in GSTR 3B for the month of Sept., 18. In case it is found that there is certain defect in considering the credit like invoice / debit note is not traceable, the vendor shall be approached for duplicate copy of invoice / debit note otherwise it is going to be loss of credit after Sept, 18.
2. Credit note pertaining to FY 2017-18 shall be issued upto 30th Sept., 18 otherwise, tax amount in the Credit note cannot be reduced from the output liability.
As per Section 34(2) of the CGST Act, any registered person have to declare the value of the credit note in the return in the month in which credit note is issued. However, no such Credit Note can be issued for the previous Financial Year after filing of return for the month of Sept.
Accordingly, in case the supply has been made in FY 2017-18, the credit note is required to be issued in regard to same till 30th Sept., 18 otherwise the reduction in output liability on account of credit note will not be allowed.
3. Correction

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ission or incorrect particulars in such return, can rectify such omission or incorrect particulars in the return. However, no such rectification can be made after the due date for furnishing of return for the month of Sept.
Therefore, every dealer has to reconcile his return i.e. GSTR 3B with his books of account and in case any omission or error is discovered, same has to be rectified immediately i.e. before filing return for the Month of Sept., 18.
4. Credit relating to exempted supplies is required to be reversed as per Rule 42 of CGST Rule and final calculation shall be done by Sept., 18
As per Section 17 of CGST Act, credit relating to exempted supplies is required to be reversed in Books of Account as well as in GST Returns. The reversal of credit is done as per Rule 42(1) of the CGST rules which states that common ITC relating to exempted and taxable supplies shall be reversed in the ratio of exempted turnover to total turnover. Such calculation is done on monthly basis and r

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hat tax on all the invoices relating to financial year 2017-18 must be paid and credit is to be considered in the return for the month of Sept,18.
6. Section 16(4) v/s. Section 16(2) of CGST Act are tangled with each other
As per Section 16(4) of the CGST Act, credit relating to Invoice and Debit Note for a Financial Year can be considered latest by filing return for the month of Sept., 18. However, Section 16(2) prescribes some qualifying conditions for availing credit. The conditions mentioned in Section 16(2) of the CGST Act are that (i) a person must be in possession of an Invoice, (ii) He has received the goods or services, (iii) tax charged by supplier has been paid to the govt. and (iv) return has been furnished. Further, proviso to above section states that payment should have been made to the vendor within 180 days otherwise credit is required to be reversed and the same can be reclaimed after making of payment to the vendor. Certain situations are being given hereunder as

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s received from the vendor in Mar,18. The vendor has also reported details in his GSTR 1 for Mar,18. But vendor has paid tax in Oct,18. In which month credit in this case can be claimed?
As per Sec 16(2)(c), credit shall be available in Oct, 18 i.e. at the time when payment of tax is made by vendor. However, as per Section 16(4) the credit cannot be considered in the return after Sep,18 because invoice pertains to Mar,18. There are contradictory provisions in this regard. Credit should be considered in the return for Sept, 18, if not considered at the time of issuance of invoice i.e. in Mar,18.
3.
Invoice was received from vendor in 2017-18 reversal of credit on account of 180 days done and reclaim on payment after 180 days.
Invoice was received from the vendor in Feb,18. Payment was not made to vendor within 180 days therefore credit reversed. Payment is made in Oct, 18. Therefore, credit has to be reclaimed in Oct,18.
As per Proviso to Sec 16(2) , credit shall be available in Oc

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Reimbursement of Traveling and visit
Query (Issue) Started By: – Ashok Puri Dated:- 11-9-2018 Last Reply Date:- 12-9-2018 Goods and Services Tax – GST
Got 5 Replies
GST
A manufacturer supplies equipment to a buyer. Due to incorrect installation by buyer equipment malfunctions. Buyer contacts seller to come urgently to resolve issue and agrees to bear traveling and visit expenses. The supplier travels by air and taxi to reach destination urgently and return. Buyer reimburses traveling expenses incurred to seller. Seller does claim ITC on traveling expenses incurred. Is GST applicable on reimbursement received for traveling and visit.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
In my view it is applicable.
Reply By Ashok Pu

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Rohit Surfactant Pvt Ltd Versus CGST, C.C & C. E-UJJAIN
Central Excise
2018 (9) TMI 741 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 11-9-2018
E/50972/2018-SMC, E/51575/2018-SMC, E/51576/2018-SMC And E/51577/2018-SMC – Final Order No. 52932-52935/2018
Central Excise
Mr. V. Padmanabhan, Member (Technical)
For the Appellant : Sh. R.K. Ambwani, Consultant
For the Respondent : Sh. K. Poddar, P. Juneja, DR
ORDER
PER: V. PADMANABHAN
1. The issue involved in these four appeals is identical and hence these appeals are decided through this common order. These appeals cover the disputed period from April, 2011 till June, 2015. The appellant has several manufacturing units situated at different parts of the county a

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cisions, the appeals stand filed before the Tribunal.
3. Heard Shri R.K. Ambwani, Ld. Consultant for the appellant and Shri K. Poddar, and P. Juneja, Ld. DR for the Revenue.
4. The arguments advanced by the Ld. Consultant are summarized below:-
i. The lower Authority has denied the Service Tax by contending that the services fall within the exclusion provided in 2(l) (C). But he argued that these services would be excludible only when such services are used primarily for personal use or consumption of any employee. By submitting copies of certain invoices covering the various services, he reiterated that services were not for personal use of any employee, but were used in relation to the activities of the company. He also referred to a

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pecified in Rule 2 (l) (C). This exclusion clause disallows the Cenvat Credit in respect of certain specified services such as Membership of Club, Life Insurance etc when such services are used primarily for personal use or consumption of any employee. Upon perusal of some of the sample invoices furnished by the Ld. Consultant, it is seen that services such as membership of club is not for the personal benefit of any employee, but are for pursuing the business activities of the appellant. For example, such services include membership of Indian Home & Personal Care Industry Association, Foreign Exchange Information Service etc. With reference to Life Insurance Service, it is noted that the appellant is under a statutory obligation to provide

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Galvano India Private Limited Versus Union of India And 4 Others
GST
2018 (9) TMI 805 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 11-9-2018
Writ Tax No. – 1223 of 2018
GST
Bharati Sapru And Surya Prakash Kesarwani JJ.
For the Petitioner : Siddharth Shukla,Manish Dev
For the Respondent : A.S.G.I.,C.S.C.,Ramesh Chandra Shukla
ORDER
Heard Sri Siddharth Shukla learned counsel for the petitioner, learned counsel for Union of India who appears for respondent no.1 to, 3, Sri R.C. Shukla learned Counsel who appears for the respondents no.4 and and Sri C.B. Tripathi learned special standing counsel for the respondent no.5.
The petitioner seeks a writ of mandamus directing the GST council respondent no.2

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be formed, which will take care of the individual cases probably within next two weeks but are unable to give any exact date.
Learned counsel for the respondents prays for and is allowed one month's time to file a counter affidavit.
List this matter on 12.10.2018.
In the meantime, the respondents are directed to reopen the portal within two weeks from today. In the event they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. They will also ensure that the petitioner is allowed to pay its taxes on the regular electronic system also which is being maintained for use of the credit likely to be considered for the petition

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Extend the due date for filling FORM GSTR- 3B for newly migrated (obtaining GSTIN vide notification no. 73/GST-2, dated 06.08.2018) taxpayers (Amend notification no. 76/GST-2 dated 10.08.2018)
82/GST-2 Dated:- 11-9-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification The 11th September, 2018
No. 82/GST-2.- In exercise of the powers conferred by section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) read with sub-rule (5) of rule 61 of the Haryana Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner of State Tax, Haryana, on the recommendations of the Council, hereby makes the f

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Extend the due date for filling FORM GSTR- 3B for newly migrated (obtaining GSTIN vide notification no. 73/GST-2, dated 06.08.2018) taxpayers (Amend notification no. 82/ST-2 dated 19.09.2017 and 45/ST-2 dated 30.03.2018).
81/GST-2 Dated:- 11-9-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 11th September, 2018
No. 81/GST-2.- In exercise of the powers conferred by section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) read with sub-rule (5) of rule 61 of the Haryana Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner of State Tax, Haryana, on the recommendations of

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Extend the due date for filling FORM GSTR- 3B for newly migrated (obtaining GSTIN vide notification no. 73/GST-2, dated 06.08.2018) taxpayers (Amend notification no. 69/ST-2 and 127/ST-2 of 2017).
80/GST-2 Dated:- 11-9-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 11th September, 2018
No. 80/GST-2.- In exercise of the powers conferred by section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) read with sub-rule (5) of rule 61 of the Haryana Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner of State Tax, Haryana on the recommendations of the Council, hereby makes t

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Waiver the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 under section 128 of the HGST Act, 2017.
79/GST-2 Dated:- 11-9-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 11th September, 2018
No. 79/GST-2.- In exercise of the powers conferred by section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recom

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The Himachal Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2018.
48/2018-State Tax Dated:- 11-9-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION No. 48/2018-State Tax
Shimla-2, the 11th September, 2018
No.EXN-F(10)-24/2018-Loose.-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 on the recommendations of the Council, is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Ninth Amendment) R

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sub-rule (4), in clause (b), in sub-clause (iii), the following proviso shall be inserted, namely:-
“Provided that the registered persons filing the declaration in FORM GST TRAN-1 in accordance with sub-rule (1A), may submit the statement in FORM GST TRAN-2 by 30th April, 2019.”;
(ii) in rule 142, in sub-rule (5), after the words and figures “of section 76”, the words and figures “or section 125” shall be inserted.
By order,
JAGDISH CHANDE SHARMA,
Principal Secretary (E&T).
Note:- The principal rules were published vide notification No. 3/2017-State Tax, dated the 27th June, 2017, in the Gazette of Himachal Pradesh vide No. EXN-F(10)-13/2017 dated 27th June, 2017 and last amended vide notification No. 39/2018-State Tax, dated the 4th

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