Author: admin_gst

IN RE: ANKIT TANDON AND ENTERPRISES & TOLLWAYS PRIVATE LIMITED
GST
2018 (9) TMI 1039 – AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH – 2018 (17) G. S. T. L. 499 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH – AAR
Dated:- 9-8-2018
AAR No. 11/2018/A. A. R/R-28/36 – Order No. 09/2018
GST
SHRI RAJIV AGRAWAL AND SHRI MANOJ KUMAR CHOUBEY, MEMBER
Present on behalf of applicant: Shree Ankit Tandon, Director and CA Abhishek Jain
PROCEEDINGS
(Under section 98 of the Madhya Pradesh Goods and Services Tax Act, 2017)
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by M/S Ankit Tandon Enterprises & Tollways Private Limited (hereinafter also referred to as applicant), registered under the Goods & Services Tax.
2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefor

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on payment of toll charges” under heading 9967.
4. QUESTION RAISED BEFORE THE AUTHORITY –
An entity has been allotted Toll Collection work of certain road by NHAI. The said entity wishes to sublet the Toll Collection work to the company. Now, as the “Service by the way to access to a road or by a bridge on payment of toll charges” is exempted service as per Notification No. 12/2017-Central Tax(Rate) dated the 28th June, 2017 (Sr. No.23)(Heading No. 9967).
Whether the same exemption will apply to services provided by the Applicant, i.e. Service by the way of access to a road or a bridge on payment of access to a road or a bridge on payment of toll charges on subcontract basis.
5. DEPARTMENT'S VIEW POINT- The concerned officer submitted that services providing access to a Road or Bridge on payment of toll charge as exempted by notification no. 12/2017 Central Tax(Rate) Dated 28-06-17 issued Under CGST Act and Notification no. FA-3-42/2017/1/V/53 Dated 30-06-2017 issued under MP

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er into agreements with any person for the activity of collection of toll charges.
6.3. Normally, in terms of the aforesaid agreement, the NHAI appoints a person (known as “contractor”) for collecting the prescribed toll charges from the users of the road/highways at one or more toll collection plazas. Thus, NHAI transfers the right to collect the toll charges from users through the contractor at the toll collection plazas.
6.4. Further, the contractor is generally required to remit a certain agreed amount every week to NHAI in terms of the aforesaid agreements irrespective of the actual amount of toll charges collected by the contractor. The amount remaining, if any, after remittance of the agreed amount from the toll charges to NHAI, is retained by the contractor.
6.5. In terms of the agreement between the NHAI and the contractor, the Central Governments' toll fee collection rights under the NHFR are transferred to the contractor in lieu of the contractor remitting an agreed s

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leakage of revenue etc. Thus, the contractor, in its own interest would ensure that the toll charges are being properly collected and remitted to NHAI. For the contractor, higher the amount of toll charges collected higher is its own revenue.
6.10. In the present case, the Applicant M/S Ankit Tandon Enterprises is a company registered on 07/07/2017 with the main object of providing services of construction of roads, bridges etc and collection of Toll on direct or subcontract basis.
6.11. The Applicant company is considering a proposal with another entity for allotment of toll collection work on sub contract basis as the main contract for toll collection has been allotted to the said entity by the Government on the same terms and conditions as main contractor.
Now, as the Toll collection service is exempted from GST vide clause 23 of Notification No. 12/2017 dated 28/06/2017, the company claims that the service provided by it are in the nature of Toll Collection services only and he

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the proposed agreement, the Applicant company would collect toll charges on behalf of the Entity. So nature of receipt for all parties i.e. NHAI, the Entity and the Applicant Company is Toll Charges only, i.e. all the parties are engaged into toll collection service through different channels and as the Toll collection service is exempted from GST vide clause 23 of Notification No. 12/2017 dated 28/06/2017, the Applicant company claims that the service provided by it are in the nature of Toll Collection services only and hence are exempt from GST under the said notification.
6. The services provided by the Applicant Company and by the Entity are clearly falling under the category of toll collection services and cannot be categorised as any other type of service merely because of sub-contact as all the terms of agreement between the NHAI and the Entity as well as the Entity and the Company are same and the company is only entering into the shoes of the Entity by agreeing to accept th

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o. Bid/Package on NHAI/13013/CO/RFP/Long Term/Nagpur-Betul/2017 Dated 11-01-2018. APC Rs. 39,70,00,000/- (Thirty Nine Crore Seventy Lac Only).
2. For the above said work we bid for Rs. 46,07,00,000/- (Forty Six Crore Seven Lac Only).
3. Second Party will make the payment of monthly remittance basis and this payment will change every year due to rate revision done by NHAI.
4. Security deposit for 1.5 months remittance basis and bank Guarantee of 3 months Remittance will be make by first Party and advance of a month remittance will be provided by Second Party.
5. All expenses such as interest charge on draft will be @11% P.A. and Bank Guarantee charges actual to be reimbursed by Second Party to First Party.
6. For all liabilities of Taxes and others Second Party will be responsible.
7. DISCUSSIONS AND FINDINGS-
7.1 In the instant case, there are two sets of supply of service –
a) Supply of service relating to maintenance of Roads as sub-contractor provided by the applicant

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n.
7.4 In case where the exemption is based on the recipient of service, the exemption is at times not available to the sub-contractor since the principal contractor receiving supplies from the sub-contractor may not fulfil the qualification regarding recipient as per the exemption notification. In some cases, specific provision has been given in the Notifications itself to take into its fold, the supply by a sub-contractor. For example in Clause (ix) and (x) of Sl.No.3 in Notification No. 11/2017 – Central Tax (Rate) dated 28.06.2017 makes provision for lower rate of GST for sub-contractor also.
7.5 In case of providing access to a Road or Bridge on payment of Toll, the exemption is totally based on service of providing access to a road or a bridge on payment of toll charges. There is no restriction regarding the supplier or the recipient of the supply. In the instant case, therefore, even though the supply of the service to the user of the Toll Road is by the sub-contractor, GST is

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June, 2017 and corresponding notification under MPGST Act,2017. Which reads as:
Chapter, Section or Heading
Description of service
SGST
CGST
Heading 9967
services providing access to a Road or Bridge on payment of toll charge
NIL
NIL
8.2 The above ruling in the application is limited to the question stated in Sl. No. 14 of the Application, which relates to the liability of Goods & Services Tax on the “Toll Charges” collected. It has no bearing on the consideration received by the applicant from of Highway Infrastructure (P) Limited for the supplies made by the applicant to Highway Infrastructure (P) Limited.
8.3 As per the facts of the case, the applicant receives Toll Charges on behalf of Highway Infrastructure (P) Limited and remits a fixed sum to Highway Infrastructure (P) Limited out of the Toll Charges collected. In other words, the consideration for the supplies made to Highway Infrastructure (P) Limited is retained by the applicant, out of the Toll Charges.
8.4 The To

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M/s. Swagat Constructions Versus Commissioner of GST & Central Excise, Coimbatore
Service Tax
2018 (9) TMI 1594 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 9-8-2018
Appeal No. ST/541/2012 – Final Order No. 42212/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri V. Padmanabhan, Member (Technical)
Ms. D. Naveena, Advocate for the Appellant
Shri B. Balamurugan, AC (AC) for the Respondent
ORDER
Per Bench
The above appeal is filed against the order passed by the Commissioner (Appeals) who has rejected the appeal on the ground of non-compliance of predeposit.
2. Today, when the matter came up for hearing, ld. counsel for the appellant Ms. D. Naveen submitted that the issue involved is demand

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decision of this Tribunal in the case of Ramaniyam Real Estates Pvt. Ltd. Vs. Commissioner of Service Tax, Chennai reported in 2018 (6) TMI 800 CESTAT Chennai.
3. The ld. AR Shri B. Balamurugan supported the findings in the impugned order and submitted that he matter requires to be remanded to the Commissioner (Appeals).
4. Heard both sides.
5. After hearing the submissions as well as perusal of records, we find that the Commissioner (Appeals) has dismissed the appeal for non-compliance of predeposit. During the stay application, the Tribunal has observed that the amount of Rs. 36,63,065/- deposited by the appellant is sufficient compliance of predeposit. We agree to the said observation by the Tribunal in the stay application and matt

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M/s Udyog Mandir Versus CCE&CGST, Jaipur-I
Central Excise
2018 (10) TMI 751 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 9-8-2018
Excise Appeal No. 51756 of 2018 – A/52975/2018-EX[DB]
Central Excise
MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) And MR. BIJAY KUMAR, MEMBER (TECHNICAL)
Appellant: Sh. G.K. Mahajan, Adv.
Respondent: Sh. V.B. Jain, DR
ORDER
PER ANIL CHOUDHARY:
The present appeal is filed by the Appellants against the Order-in-Appeal No. 85-86(SJ)CE/JDR/2018 dated 27.03.2018 passed by the Commissioner (Appeals) of Central Excise & CGST, Jaipur. The period in dispute is April 2010 to December, 2013.
2. The brief facts of the case are that, during the period under consideration, the Appellants were

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facturing refined edible oil. Accordingly, a show cause notice was issued which culminated into impugned order. The basic contention of the Appellant is that, they are entitled for the benefit of Notification No. 89/95-CE dated 18th February, 1995 and by virtue of this Notification, they are not required to pay any duty on such products as mentioned in the show cause notice. The Notification No. 89/95-CE dated 18/02/1995 exempts waste, parings and scrap manufactured in a factory manufacturing some final product which is either chargeable to nil rate of duty or is fully exempted from duty by an exemption notification issued under Section 5A of Central Excise Act, 1944. The basic contention of the Appellants since beginning has been that, the

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nd the Tribunal by following the judgment of the Larger Bench in the case of Ricela Health Foods Ltd. & Ors. Vs CCE, Chandigarh, has allowed the appeal by observing that :
“4. The issue involved in this appeal is no longer res-integra as the Larger Bench of this Tribunal in its interim order No. 8-11/2018 dated 30th January, 2018 has already decided the issue, wherein it has been held that:-
(a) The items in dispute are not in the nature of by products emerging during the course of manufacture of refined edible oil;
(b) The removal of unwanted materials resulting in products like gums, waxes and fatty acid with odour cannot be called as a process of manufacture of these gums, waxes and fatty acid. The process of manufacture is for re

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M/s Golden Iron & Steel Works Versus CGST, Alwar
Central Excise
2018 (10) TMI 753 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 9-8-2018
Excise Appeal No. 51921 of 2017 – A/52972/2018-EX[DB]
Central Excise
MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) And MR. BIJAY KUMAR, MEMBER (TECHNICAL)
Appellant: Sh. Prabhat Kumar, Adv.
Respondent: Sh. S.K. Bansal, DR
ORDER
PER ANIL CHOUDHARY:
The present appeal is filed by the Appellants against the Order-in-Original No. ALW-EXCUS-000-COM-012-17-18 dated 25.07.2017 passed by the Commissioner of Central Goods & Service Tax, Alwar. The period in dispute is April, 2011 to 24th September, 2013.
2. The brief facts of the case are that, during the period under consideration, the Appellants were engaged in the manufacture of MS Ingots etc. falling under Chapter 72 of the Central Excise Act, 1985. The Department searched the factory & residential premises of the partners on 26.09.2013 and certain seizures were made. Accord

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ted 18.05.2017 for personal hearing fixed for 06.06.2017, 07.06.2017 and 08.06.2017 in a row, but since all the documents were in the possession of the Department and nothing was available with them to rebut the allegations, appearance could not be made. He also submitted that vide letter dated 23.08.2016 the Appellants made a request to the Department to return the documents, but the same was not acceded to. Even the same was not considered at the time of passing the impugned order. Finally, he submitted that the impugned order is bad in law as principle of natural justice was violated and prayed for remand of the matter.
4. On the other hand, the learned DR for the Department reiterated the findings of the impugned order and submitted that as sufficient opportunity of hearing was granted to the Appellants which they did not avail, so there is no violation of principle of natural justice. Hence, impugned order be upheld.
5. After hearing both sides and on perusal of the material ava

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es we arrive on the conclusion that a reasonable opportunity of hearing was not provided to the appellant before imposing penalty on him and therefore, principle of natural justice has been violated by the adjudicating authority.
5.5 In view of the facts and circumstances of the case stated above we set aside the order of imposition of penalty on the appellant with the direction that the ld. Commissioner shall decide the case afresh after giving a reasonable opportunity of hearing to the appellant. We also direct that after receipt of this order that the appellant should intimate his address on which personal hearing letters are to be served to him. Consequently the order of imposition of penalty on the appellant is set aside and a fresh order is to be passed by the ld. Commissioner as directed above. It is made clear that this order would have no bearing on the appeals filed by other appellants, if any.”
6. By following our earlier decision (supra), we set aside the impugned order

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GSTR 1 AMENDMENT B2B INVOICE ENTERED AS B2C L
Query (Issue) Started By: – uday kumar Dated:- 8-8-2018 Last Reply Date:- 8-8-2018 Goods and Services Tax – GST
Got 1 Reply
GST
While filing GSTR -1 of Dec-2017 we have entered a B2B Invoice as B2C L invoice, we are trying to amend the same in the GSTR-1 of JULY 2018. But when we are trying to amend the B2C L Invoice in Table No. 9 we are not able to make total invoice value as zero it shows a error saying " the invoice value must b

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New SIB Management System Enhances GST Search & Seizure Operations for Better Efficiency and Compliance in Tax Enforcement.
Circulars
GST – States
SIB MANAGEMENT SYSTEM for search and seizure

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GST Amendment Bill 2018: Extends Compensation Cess to Ensure States' Revenue Stability Post-GST Implementation.
News
GST
THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) AMENDMENT BILL, 20

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GST Amendments 2018: Streamlining Tax in Union Territories with Updated Rates and Enhanced Compliance Measures.
News
GST
THE UNION TERRITORY GOODS AND SERVICES TAX (AMENDMENT) BILL, 2018

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THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) AMENDMENT BILL, 2018
GST
Dated:- 8-8-2018

AS INTRODUCED IN LOK SABHA
BILL No. 146 of 2018
THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) AMENDMENT BILL, 2018
A
BILL
further to amend the Goods and Services Tax (Compensation to States) Act, 2017.
BE it enacted by Parliament in the Sixty-ninth Year of the Republic of India as follows:-
Short title and commencement
1. (1) This Act may be called the Goods and Services Tax (Compensation to States) Amendment Act, 2018.
(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
Amendment of section 7
2. In section 7 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) (hereinafter referred to as the principal Act), in sub-section (4), in clause (b), in sub-clause (ii), for the words "Central Board of Excise and Customs", the words "Central Board of Indirect Ta

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covered from the Centre and the balance fifty per cent. from the States in the ratio of their base year revenue determined in accordance with the provisions of section 5.".
STATEMENT OF OBJECTS AND REASONS
The Goods and Services Tax (Compensation to States) Act, 2017 (the Act) was enacted with a view to provide for compensation to the States for the loss of revenue arising on account of implementation of the goods and services tax in pursuance of the provisions of the Constitution (One Hundred and First Amendment) Act, 2016.
2. Section 10 of the Act provides for distribution of the amount remaining unutilised in Compensation Fund at the end of transition period between Centre and the States. As the said section doesn't provide for distribution of amount remaining unutilised in Compensation Fund at any point of time in any financial year, it is proposed to amend the Goods and Services Tax (Compensation to States) Act, 2017.
3. The Goods and Services Tax (Compensation to Sta

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ICLE 117 AND 274 OF THE CONSTITUTION OF INDIA
–
[Copy of D.O. No. S-31011/10/2018-ST-II-DoR dated 6th August, 2018 from Shri Piyush Goyal, Minister of Finance to the Secretary General, Lok Sabha]
The President, having been informed of the subject matter of the Goods and Services Tax (Compensation to States) Amendment Bill, 2018, recommends under clauses (1) and (3) of article 117 read with clause (1) of article 274 of the Constitution of India, the introduction of the Goods and Services Tax (Compensation to States) Amendment Bill, 2018, and also recommends to Lok Sabha the consideration of the Bill.
FINANCIAL MEMORANDUM
Clause 3 of the Bill seeks to provide for distribution of amount remaining unutilised out of the Compensation Fund between Centre and States at any point of time in any financial year as per recommendations of the Goods and Services Tax Council in accordance with the provisions of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017.
2. The B

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THE UNION TERRITORY GOODS AND SERVICES TAX (AMENDMENT) BILL, 2018
GST
Dated:- 8-8-2018

AS INTRODUCED IN LOK SABHA
BILL No. 145 of 2018
THE UNION TERRITORY GOODS AND SERVICES TAX (AMENDMENT) BILL, 2018
A
BILL
to amend the Union Territory Goods and Services Tax Act, 2017.
BE it enacted by Parliament in the Sixty-ninth Year of the Republic of India as follows:-
Short title and commencement
1. (1) This Act may be called the Union Territory Goods and Services Tax (Amendment) Act, 2018.
(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
Amendment of section 7
2. In section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) (hereinafter referred to as the principal Act), for sub-section (4), the following sub-section shall be substituted, namely:
"(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who sha

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the input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax or Union territory tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised towards such payment.
Order of utilisation of input tax credit.
9B. Notwithstanding anything contained in this Chapter and subject to the provisions of clause (c) of section 9, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.".
STATEMENT OF OBJECTS AND REASONS
The Union Territory Goods and Services Tax Act, 2017 (the Act) was enacted with a view to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories.
2. The Act provides for certain provisions for smooth tra

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both from unregistered suppliers;
(ii) to amend section 9 of the Act so as to provide that input tax credit on account of the Union territory tax shall be utilised towards payment of integrated tax only when the balance of the input tax credit on account of central tax is not available for payment of integrated tax; and
(iii) to insert new sections 9A and 9B relating to "Utilisation of input tax credit" and "Order of utilisation of input tax credit".
4. The Bill seeks to achieve the above objectives.
PIYUSH GOYAL
NEW DELHI;
The 6th August, 2018.
–
PRESIDENT'S RECOMMENDATION UNDER ARTICLE 117 AND 274 OF THE CONSTITUTION OF INDIA
–
[Copy of D.O. No. S-31011/9/2018-ST-I-DoR dated 6th August, 2018 from Shri Piyush Goyal, Minister of Finance to the Secretary General, Lok Sabha]
The President, having been informed of the subject matter of the Union Territory Goods and Services Tax (Amendment) Bill, 2018, recommends the introduction of the Union Territory G

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therefore, of a normal character.
ANNEXURE
EXTRACTS FROM THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 (14 OF 2017)
* * * * *
CHAPTER III
LEVY AND COLLECTION OF TAX
Levy and collection
7. (1) * * * * *
(4) The Union territory tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.
* * * * *
CHAPTER IV
PAYMENT OF TAX
Payment of tax.
9. The amount of input tax credit available in the electronic credit ledger of the registered person on account of,-
* * * * *
(b) the Union territory tax shall first be utilised towards payment of Union territory tax and the amount remaining, if any, may be utilised towards payment of integrated tax;
* * * * *
LOK SABHA

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IGST Amendment Bill 2018: Streamlining Tax Processes, Enhancing Compliance, and Clarifying Cross-Border Transaction Provisions in India.
News
GST
THE INTEGRATED GOODS AND SERVICES TAX (AMENDM

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THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) BILL, 2018
GST
Dated:- 8-8-2018

AS INTRODUCED IN LOK SABHA
Bill No. 144 of 2018
THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) BILL, 2018
A
BILL
further to amend the Integrated Goods and Services Tax Act, 2017.
BE it enacted by Parliament in the Sixty-ninth Year of the Republic of India as follows:
Short title and commencement
1. (1) This Act may be called the Integrated Goods and Services Tax (Amendment) Act, 2018.
(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
Amendment of section 2
2. In section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to as the principa

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ng the tax in relation to such supply of goods or services or both.".
Amendment of section 8
4. In section 8 of the principal Act, in sub-section (2), in Explanation 1, in clause (iii), the words, ''being a business vertical'' shall be omitted.
Amendment of section 12.
5. In section 12 of the principal Act, in sub-section (8), the following proviso shall be inserted, namely:
"Provided that where the transportation of goods is to a place outside India, the place of supply shall be the place of destination of such goods.".
Amendment of section 13
6. In section 13 of the principal Act, in sub-section (3), in clause (a), for the second proviso, the following proviso shall be substituted, namely:
"Provided further that nothing contained in this clause shall apply in the case of services supplied in respect of goods which are temporarily imported into India for repairs or for any other treatment or process and are exported after such repairs or treatment or proces

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hundred crore rupees respectively.''.
STATEMENT OF OBJECTS AND REASONS
The Integrated Goods and Services Tax Act, 2017 (the Act) was enacted with a view to make provisions for levy and collection of tax on inter-State supply of goods or services or both by the Central Government.
2. The Act makes certain provisions for smooth transition of existing taxpayers to new goods and services tax regime. However, the new tax regime has been facing certain difficulties in respect of matters relating to supply of taxable goods or services by a supplier, who is not registered and in facilitating the settlement of balance in the integrated tax account between the Central Government and the State Governments. In order to overcome these difficulties and to improve the ease of doing business for taxpayers and to extend the export related benefits to certain specific supplies, it is proposed to amend the Integrated Goods and Services Tax Act, 2017.
3. The proposed Integrated Goods and Services Tax

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ve objectives.
PIYUSH GOYAL
NEW DELHI;
The 4th August, 2018
PRESIDENT'S RECOMMENDATION UNDER ARTICLE 117 AND 274 OF THE CONSTITUTION OF INDIA
–
[Copy of D.O. No. CBEC/20/08/02/2018-GST dated 6th August, 2018 from Shri Piyush Goyal, Minister of Finance to the Secretary General, Lok Sabha]
The President, having been informed of the subject matter of the Integrated Goods and Services Tax (Amendment) Bill, 2018, recommends the introudction of the Integrated Goods and Services Tax (Amendment) Bill, 2018, to the Lok Sabha under clauses (1) and (3) of the article 117 read with clause (1) of article 274 of the Constitution of India, and also recommends to Lok Sabha the consideration of the Bill.
FINANCIAL MEMORANDUM
The proposed Integrated Goods and Services Tax (Amendment) Bill, 2018 does not involve any recurring or non-recurring expenditure from the Consolidated Fund of India
ANNEXURE
EXTRACTS FROM THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017
(13 OF 2017)
* * * *
Definition

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o a municipality under article 243W of the Constitution;
* * * * *
CHAPTER III
LEVY AND COLLECTION OF TAX
Levy and collection
5. (1)* * * * *
(4) The integrated tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.
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Intra-State supply
8. (1)* * * * *
(2) Subject to the provisions of section 12, supply of services where the location of the supplier and the place of supply of services are in the same State or same Union territory shall be treated as intra-State supply:
Provided that the intra-State supply of services shall not include supply of services to or by a Special Economic Zone developer or a Special Economic Zone unit.
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Explanation 1.-F

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GST Amendment Bill 2018 Seeks to Streamline Tax Admin, Enhance Compliance, and Simplify Return Filing Process in India.
News
GST
THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) BILL, 2018 (GST

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THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) BILL, 2018
GST
Dated:- 8-8-2018

As INTRODUCED IN LOK SABHA
Bill No. 143 of 2018
THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) BILL, 2018
A
BILL
further to amend the Central Goods and Services Tax Act, 2017.
BE it enacted by Parliament in the Sixty-ninth Year of the Republic of India as follows:-
Short title and commencement
1. (1) This Act may be called the Central Goods and Services Tax (Amendment) Act, 2018.
(2) Save as otherwise provided, the provisions of this Act shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
Amendment of section 2
2. In section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (he

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nserted;
(f) in clause (102), the following Explanation shall be inserted, namely:
'Explanation.For the removal of doubts, it is hereby clarified that the expression “services” includes facilitating or arranging transactions in securities;'.
Amendment of section 7.
3. In section 7 of the principal Act, with effect from the 1st day of July, 2017,
(a) in sub-section (1),
(i) in clause (b), after the words “or furtherance of business;”, the word “and” shall be inserted and shall always be deemed to have been inserted;
(ii) in clause (c), after the words “a consideration”, the word “and” shall be omitted and shall always be deemed to have been omitted;
(iii) clause (d) shall be omitted and shall always be deemed to have been omitted;
(b) after sub-section (1), the following sub-section shall be inserted and shall always be deemed to have been inserted, namely:
“(1A) where certain activities or transactions, constitute a supply in accordance with the provisions of sub-section (1)

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ipal Act,-
(a) in sub-section (1) –
(i) for the words “in lieu of the tax payable by him, an amount calculated at such rate”, the words, brackets and figures “in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate” shall be substituted;
(ii) in the proviso, for the words “one crore rupees”, the words “one crore and fifty lakh rupees” shall be substituted;
(iii) after the proviso, the following proviso shall be inserted, namely:
“Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent. of turnover in a State or Union territory in the preceding financial year or five lakh rupees, whichever is higher.”;
(b) in sub-section (2), for clause (a), the following clause shall be substituted, namely:
“(a) save as provided in sub-section (1), he is not engaged in the

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e the services are provided by the supplier to any person on the direction of and on account of such registered person.”;
(b) in clause (c), for the word and figures “section 41”, the words, figures and letter “section 41 or section 43A” shall be substituted.
Amendment of section 17
9. In section 17 of the principal Act,
(a) in sub-section (3), the following Explanation shall be inserted, namely:
'Explanation.-For the purposes of this sub-section, the expression ''value of exempt supply'' shall not include the value of activities or transactions specified in Schedule III, except those specified in paragraph 5 of the said Schedule.';
(b) in sub-section (5), for clauses (a) and (b), the following clauses shall be substituted, namely:-
“(a) motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely:-
(A) further supply of such mot

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insurance services in respect of such motor vehicles, vessels or aircraft insured by him;
(b) the following supply of goods or services or both-
(i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) except when used for the purposes specified therein, life insurance and health insurance:
Provided that the input tax credit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply;
(ii) membership of a club, health and fitness centre; and
(iii) travel benefits extended to employees on vacation such as leave or home travel concession:
Provided that the input tax credit in respect of such goods

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al Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand” shall be inserted.”.
Amendment of section 24
12. In section 24 of the principal Act, in clause (x), after the words “commerce operator”, the words and figures “who is required to collect tax at source under section 52” shall be inserted.
Amendment of section 25.
13. In section 25 of the principal Act,
(a) in sub-section (1), after the proviso and before the Explanation, the following proviso shall be inserted, namely:
“Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005, in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the same State or Union territory.";
(b) in sub-section (2), for the proviso, the following proviso shall be substituted, namely:
"Provided that a person having multiple places of busine

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ncipal Act,
(a) in sub-section (1),
(i) for the words “Where a tax invoice has”, the words “Where one or more tax invoices have” shall be substituted;
(ii) for the words “a credit note”, the words “one or more credit notes for supplies made in a financial year” shall be substituted;
(b) in sub-section (3),
(i) for the words “Where a tax invoice has”, the words “Where one or more tax invoices have” shall be substituted;
(ii) for the words “a debit note”, the words “one or more debit notes for supplies made in a financial year” shall be substituted.
Amendment of section 35
16. In section 35 of the principal Act, in sub-section (5), the following proviso shall be inserted, namely:-
“Provided that nothing contained in this sub-section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local

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reof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein.”;
(c) in sub-section (9),
(i) for the words "in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed", the words "in such form and manner as may be perscribed" shall be substituted;
(ii) in the proviso, for the words “the end of the financial year”, the words “the end of the financial year to which such details pertain” shall be substituted.
Insertion of new section 43A.
18. After section 43 of the principal Act, the following section shall be inserted, namely:-
Procedure for furnishing return and availing input tax credit
“43A. (1) Notwithstanding anything contained in sub-section (2) of section 16, section 37 or section 38, every registered person shall in the returns furnished under sub-section (1) of section 39 verify, validate

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section (3) shall be deemed to be the tax payable by him under the provisions of the Act.
(6) The supplier and the recipient of a supply shall be jointly and severally liable to pay tax or to pay the input tax credit availed, as the case may be, in relation to outward supplies for which the details have been furnished under sub-section (3) or sub-section (4) but return thereof has not been furnished.
(7) For the purposes of sub-section (6), the recovery shall be made in such manner as may be prescribed and such procedure may provide for non-recovery of an amount of tax or input tax credit wrongly availed not exceeding one thousand rupees.
(8) The procedure, safeguards and threshold of the tax amount in relation to outward supplies, the details of which can be furnished under sub-section (3) by a registered person,-
(i) within six months of taking registration;
(ii) who has defaulted in payment of tax and where such default has continued for more than two months from the due date o

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x only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;”.
Insertion of new sections 49A and 49B
21. After section 49 of the principal Act, the following sections shall be inserted, namely:
Utilisation of input tax credit subject to certain conditions
“49A. Notwithstanding anything contained in section 49, the input tax credit on account of central tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, central tax, State tax or Union territory tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully towards such payment.
Order of utilisation of input tax credit.
49B. Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation

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ue date for furnishing of return under section 39 for the period in which such claim for refund arises;”.
Amendment of section 79
24. In section 79 of the principal Act, after sub-section (4), the following Explanation shall be inserted, namely:-
'Explanation.For the purposes of this section, the word person shall include “distinct persons” as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25.'.
Amendment of section 107
25. In section 107 of the principal Act, in sub-section (6), in clause (b), after the words “arising from the said order,”, the words “subject to a maximum of twenty-five crore rupees,” shall be inserted.
Amendment of section 112
26. In section 112 of the principal Act, in sub-section (8), in clause (b), after the words “arising from the said order,” the words “subject to a maximum of fifty crore rupees,” shall be inserted.
Amendment of section 129
27. In section 129 of the principal Act, in sub-section (6), for the words “sev

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ing Explanation shall be inserted and shall always be deemed to have been inserted, namely:-
'Explanation 3.-For removal of doubts, it is hereby clarified that the expression “eligible duties and taxes” excludes any cess which has not been specified in Explanation 1 or Explanation 2 and any cess which is collected as additional duty of customs under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975).'.
Amendment of section 143
29. In section 143 of the principal Act, in sub-section (1), in clause (b), after the proviso, the following proviso shall be inserted, namely:-
“Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively.”.
Amendment of Schedule I
30. In Schedule I of the principal Act, in paragraph 4, for the words “taxable person”, the word “person” shall be substituted.
Amendment of Schedule II
31. In Sch

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on 2.For the purposes of this paragraph, the expression “warehoused goods” shall have the same meaning as assigned to it in the Customs Act, 1962.”.
STATEMENT OF OBJECTS AND REASONS
The Central Goods and Services Tax Act, 2017 (the Act) was enacted with a view to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government.
2. The Act provides for certain provisions for smooth transition of existing taxpayers to new goods and services tax regime. However, the new tax regime had faced certain difficulties. One of the major inconveniences caused to the taxpayers, especially small and medium enterprises, was the process of filing return and payment of tax under the Goods and Services Tax laws. In this regard, the proposed new return filing system envisages quarterly filing of return and tax payment for small taxpayers along with minimum paperwork. In order to implement the new return filing system, and also to overcome the

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to have the option to obtain multiple registrations for multiple places of business located within the same State or Union territory and to provide for separate registration for Special Economic Zone unit or developer;
(vii) to amend section 29 of the Act so as to insert a provision for temporary suspension of registration while cancellation of registration is under process;
(viii) to insert a new section 43A so as to provide for the new system of filing return and availing input tax credit;
(ix) to amend sub-section (6) of section 107 of the Act relating to Appeals so as to provide that the amount of pre-deposit payable for filing of appeal shall be capped at twenty five crore rupees;
(x) to amend section 129 of the Act so as to increase the period relating to detention or seizure of goods and conveyance in transit from seven days to fourteen days.
4. The Bill seeks to achieve the above objectives.
PIYUSH GOYAL
NEW DELHI;
The 4th August, 2018.
PRESIDENT'S RECOMMENDATION UNDER

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Collection" so as to restrict the levy of tax on reverse charge basis to receipt of supplies of certain specified categories of goods or services or both by notified classes of registered persons from unregistered suppliers on the recommendations of the Council.
Clause 5 of the Bill seeks to amend section 10 of the principal Act relating to "Composition Levy", so as to raise the statutory threshold of turnover for a taxpayer to be eligible for the composition scheme from one crore rupees to one crore and fifty lakh rupees, and to allow the composition taxpayers to supply services (other than restaurant services), for up to a value not exceeding ten per cent. of turnover in the preceding financial year, or five lakh rupees, whichever is higher.
Clause 6 of the Bill seeks to amend section 12 of the principal Act relating to "Time of supply of goods" and the said amendment is drafting in nature.
Clause 7 of the Bill seeks to amend section 13 of the principal Ac

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he Constitution from the value of turnover for the purposes of distribution of credit.
Clause 11 of the Bill seeks to amend section 22 of the principal Act relating to "Persons liable for registration", so as to increase the threshold turnover for registration in special category States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand from ten lakh rupees to twenty lakh rupees.
Clause 12 of the Bill seeks to amend section 24 of the principal Act relating to "Compulsory registration in certain cases", so as to provide for mandatory registration for only those e-commerce operators who are liable to collect tax at source under section 52 of the principal Act.
Clause 13 of the Bill seeks to amend section 25 of the principal Act relating to "Procedure for registration", so as to allow persons having multiple places of business in a State or Union territory to obtain separate registration for each such place of business, and to

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need not get their books of account audited by any Chartered Accountant or Cost Accountant.
Clause 17 of the Bill seeks to amend section 39 of the principal Act relating to "Furnishing of returns", so as to provide for prescribing the procedure for quarterly filing of returns with monthly payment of taxes.
Clause 18 of the Bill seeks to insert a new section 43A to provide for prescribing the procedure for furnishing return and availing input tax credit.
Clause 19 of the Bill seeks to amend section 48 of the principal Act relating to "Goods and Services Tax Practitioners", so as to allow Goods and Services Tax Practitioners to perform other functions such as filing refund claim, filing application for cancellation of registration, etc.
Clause 20 of the Bill seeks to amend section 49 of the principal Act relating to "Payment of tax, interest, penalty and other amounts" in order to provide that the credit of State tax or Union territory tax can be utilise

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der to provide that the principle of unjust enrichment will apply in case of a refund claim arising out of supplies of goods or services or both made to a Special Economic Zone developer or unit, and to allow receipt of payment in Indian rupees, where permitted, by the Reserve Bank of India in case of export of services.
Clause 24 of the Bill seeks to amend section 79 of the principal Act relating to "Recovery of tax", to enable recovery to be made from distinct persons registered in different States or Union territories in order to ensure speedy recovery from other establishments of the registered person.
Clause 25 of the Bill seeks to amend section 107 of the principal Act relating to "Appeals to Appellate Authority", in order to specify twenty-five crore rupees as the upper limit of the amount of pre-deposit payable for filing of appeal before the Appellate Authority.
Clause 26 of the Bill seeks to amend section 112 of the principal Act relating to "Appea

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quot; in order to empower the Commissioner to extend the time limit for return of inputs and capital goods sent on job work, upto a period of one year and two years, respectively.
Clause 30 of the Bill seeks to amend Schedule I of the principal Act relating to "Activities to be treated as supply even if made without consideration".
Clause 31 of the Bill seeks to amend the title of Schedule II of the principal Act from "Activities to be treated as supply of goods or supply of services" to "Activities or transactions to be treated as supply of goods or supply of services".
Clause 32 of the Bill seeks to amend Schedule III of the principal Act relating to "Activities or transactions which shall be treated neither as a supply of goods nor a supply of services".
FINANCIAL MEMORANDUM
The proposed Central Goods and Services Tax (Amendment) Bill, 2018 does not involve any recurring or non-recurring expenditure from the Consolidated Fund of India.
M

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ide for them in the Bill itself. The delegation of legislative powers is, therefore, of a normal character.
ANNEXURE
EXTRACTS FROM THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
(12 OF 2017)
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Definitions
2. In this Act, unless the context otherwise requires,-
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(4) "adjudicating authority" means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the Central Board of Excise and Customs, the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, the Appellate Authority and the Appellate Tribunal;
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(17) "business" includes-
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(h) services provided by a race club by way of totalisator or a licence to book maker in such club ; and
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(18) "business vertical" means a distinguishable component of an enterprise that is engaged in the supply of individual goods or services or a group of related goods or services wh

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but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged;
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CHAPTER III
LEVY AND COLLECTION OF TAX
Scope of supply.
7. (1) For the purposes of this Act, the expression "supply" includes-
(a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business;
(b) import of services for a consideration whether or not in the course or furtherance of business;
(c) the activities specified in Schedule I, made or agreed to be made without a consideration; and
(d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II.
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(3) Subject to the provisions of sub-sections (1) and (2), the Gove

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ble by him, an amount calculated at such rate as may be prescribed, but not exceeding,-
(a) one per cent. of the turnover in State or turnover in Union territory in case of a manufacturer,
(b) two and a half per cent. of the turnover in State or turnover in Union territory in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule II, and
(c) half per cent. of the turnover in State or turnover in Union territory in case of other suppliers,
subject to such conditions and restrictions as may be prescribed:
Provided that the Government may, by notification, increase the said limit of fifty lakh rupees to such higher amount, not exceeding one crore rupees, as may be recommended by the Council.
(2) The registered person shall be eligible to opt under sub-section (1), if:-
(a) he is not engaged in the supply of services other than supplies referred to in clause (b) of paragraph 6 of Schedule II;
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CHAPTER IV
TIME AND VALUE OF SUPPLY

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(b) do not apply:
Provided that where the supplier of taxable service receives an amount up to one thousand rupees in excess of the amount indicated in the tax invoice, the time of supply to the extent of such excess amount shall, at the option of the said supplier, be the date of issue of invoice relating to such excess amount.
Explanation.-For the purposes of clauses (a) and (b)-
(i) the supply shall be deemed to have been made to the extent it is covered by the invoice or, as the case may be, the payment;
(ii) "the date of receipt of payment" shall be the date on which the payment is entered in the books of account of the supplier or the date on which the payment is credited to his bank account, whichever is earlier.
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CHAPTER V
INPUT TAX CREDIT
Eligibility and conditions for taking input tax credit
16. (1) * * * * *
(2) Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of

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sis, transactions in securities, sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building.
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(5) Notwithstanding anything contained in sub-section (1) of section 16 and sub-section (1) of section 18, input tax credit shall not be available in respect of the following, namely:-
(a) motor vehicles and other conveyances except when they are used-
(i) for making the following taxable supplies, namely:-
(A) further supply of such vehicles or conveyances; or
(B) transportation of passengers; or
(C) imparting training on driving, flying, navigating such vehicles or conveyances;
(ii) for transportation of goods;
(b) the following supply of goods or services or both-
(i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery except where an inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of go

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taxable under this Act, means the value of turnover, reduced by the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and entries 51 and 54 of List II of the said Schedule.
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Compulsory registration in certain cases
24. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,-
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(x) every electronic commerce operator;
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Procedure for registration
25. (1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration in every such State or Union territory in which he is so liable within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed:
Provided that a casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement o

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payable in respect of such supply, or where the goods supplied are returned by the recipient, or where goods or services or both supplied are found to be deficient, the registered person, who has supplied such goods or services or both, may issue to the recipient a credit note containing such particulars as may be prescribed.
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(3) Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to be less than the taxable value or tax payable in respect of such supply, the registered person, who has supplied such goods or services or both, shall issue to the recipient a debit note containing such particulars as may be prescribed.
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CHAPTER VIII
ACCOUNTS AND RECORDS
Accounts and other records
35. (1) * * * * *
(5) Every registered person whose turnover during a financial year exceeds the prescribed limit shall get his accounts audited by a chartered accountant or a cost accountant a

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er such return not later than the last date on which he is required to furnish such return.
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(9) Subject to the provisions of sections 37 and 38, if any registered person after furnishing a return under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (4) or sub-section (5) discovers any omission or incorrect particulars therein, other than as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities, he shall rectify such omission or incorrect particulars in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed, subject to payment of interest under this Act:
Provided that no such rectification of any omission or incorrect particulars shall be allowed after the due date for furnishing of return for the month of September or second quarter following the end of the financial year, or the actual date of furnishing of relevant annual return, whichever is earlier.
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tory tax shall first be utilised towards payment of Union territory tax and the amount remaining, if any, may be utilised towards payment of integrated tax;
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Collection of tax at source.
52. (1) * * * * *
(9) Where the details of outward supplies furnished by the operator under sub-section (4) do not match with the corresponding details furnished by the supplier under section 37, the discrepancy shall be communicated to both persons in such manner and within such time as may be prescribed.
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CHAPTER XI
REFUNDS
Refund of tax.
54. (1) * * * * *
(8) Notwithstanding anything contained in sub-section (5), the refundable amount shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to-
(a) refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies;
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(e) the tax and interest, if any, or any other amount paid by the applicant, if

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the amount of tax and penalty as provided in sub-section (1) within seven days of such detention or seizure, further proceedings shall be initiated in accordance with the provisions of section 130:
Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of seven days may be reduced by the proper officer.
* * * * *
Transitional arrangements for input tax credit.
140. (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit ledger, the amount of CENVAT credit carried forward in the return relating to the period ending with the day immediately preceding the appointed day, furnished by him under the existing law in such manner as may be prescribed:
Provided that the registered person shall not be allowed to take credit in the following circumstances, namely:-
(i) where the said amount of credit is not ad

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* * * *
(b) supply such inputs, after completion of job work or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out from the place of business of a job worker on payment of tax within India, or with or without payment of tax for export, as the case may be:
Provided that the principal shall not supply the goods from the place of business of a job worker in accordance with the provisions of this clause unless the said principal declares the place of business of the job worker as his additional place of business except in a case-
(i) where the job worker is registered under section 25; or
(ii) where the principal is engaged in the supply of such goods as may be notified by the Commissioner.
* * * * *
SCHEDULE I
[See section 7]
ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
* * * * *
4. Import of services by a taxable person from a related person or fro

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E-way Bill for Corrected Invoice
Query (Issue) Started By: – Praveen Nair Dated:- 8-8-2018 Last Reply Date:- 30-8-2018 Goods and Services Tax – GST
Got 8 Replies
GST
Hello Experts,
The company follows the system of reversing / cancelling the Tax Invoice (Sales) if there are any discrepancies observed in Tax Invoice details i.e., Batch No. / Wrong Consignee etc… and issues a Fresh Tax Invoice. This is as per the control established in the ERP Software.
The earlier number of Tax Invoice having discrepancies remains cancelled and a Fresh number is assigned to the rectified Tax Invoice, which may have same date or other future dates.
Since the material has already reached the Customer premises and the software doesn't allo

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djusted by issuing Credit/ Debit Notes.
Reply By Praveen Nair:
The Reply:
Hi Anita
There are no changes in the Invoice Value. Other elements of the Invoices changes, which once printed cannot be amended and hence has to be cancelled, in the ERP system followed by the company.
Customer highlights the error when the material reaches their premises. Amendmend in Tax Invoices cannot be made in the software due to control process and hence we have to call back the Tax Invoice cancel it and Issue a Fresh Tax Invoice with the relevant details. The Invoice number changes hence. Returns are filed correctly with the amended Tax Invoice.
Query: Whether E-way has to be prepared for the new Tax Invoices, there are no movement of goods since the mat

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st keep control in your ERP to avoid such kind of mistake like control in editing already raised invoice.
e-Way bill may not be required once material reached proper destination.
However there will be audit point on cancelling invoice after dispatch of material from your premises.
This will lead to willful practice of cancelling invoice after dispatch of material to change the customer.
Reply By Ramaswamy S:
The Reply:
1. e-way bill is generated for the Aof goods. The e -way bill has a validity period. There is a provision to cancel the ewb within 24 hours.
2. If the goods have left, there is no provision to cancel the invoice/ e-way bill.
3. Issue a Credit Note to nullify the receivables.
4. Issue a new invoice with a remark that t

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AMBULANCE SERVICES UNDER NATIONAL HEALTH MISSION PROGRAM
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 8-8-2018

National Health Mission Program
The National Health Mission (NHM), a flagship programme of the Government of India, the Central Government provides technical and financial support to states to strengthen healthcare systems including for free ambulance services (Dial 102/108 services).
* Dial 108 is the emergency response system primarily designed to attend to patients of critical care, trauma and accident victims etc.,
* Dial 102 services essentially are for basic patient transport aimed to cater the needs of pregnant women and children'
Many states are operating the ambulance service on an outsourced model and these services are funded under the NHM and provided free of cost to all patients.
This entire project involves three types of activities,-
* one by the Government for the public;
* the second by the private service pro

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d 20.06.2012. Sl. No. 2 of the said Notification exempted Health care services by a clinical establishment, an authorized medical practitioner or para-medics. Vide Notification No. 06/2015-Service Tax, dated 01.03.2015, with effect from 01.04.2015 the services provided by way of transportation of a patient in an ambulance, other than those specified above also got exempted.
Services provided to the Government
In the above said Notification the serial No. 25(a) gave exemption to the services provided to the Government. For the period from 01.07.2012 to 10.07.2014 the services provided to Government, a local authority or a governmental authority by way of "(a) carrying out any activity in relation to any function ordinarily entrusted to a municipality in relation to water supply, public health, sanitation conservancy, solid waste management or slum improvement and up gradation. For the period from 11.07.2014 to 30.06.2017 the services provided to Government, a local authority or a

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nsport in the form of Emergency Response System (ERS) and Patient Transport Systems (PTS) is an essential requirement of the public hospital and one which would reduce the cost barriers to institutional care.
The Circular clarified that the provision of ambulance services to State governments under the NHM is a service provided to government by way of public health and hence exempted under notification no 25/2012-Service Tax dated 20.06.2012.
Position in GST regime
The exemption given to the Health Services under the service tax regime has also been extended to GST regime. Sl. No. 74 of Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017 the services by way of-
* health care services by a clinical establishment, an authorised medical practitioner or para-medics;
* services provided by way of transportation of a patient in an ambulance, other than those specifiedabove.
under Service Accounting Code 9993, are given exemption.
Sl. No. 3 of the said Notification deals wi

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y by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.
Vide Circular No. 51/2018-Central Tax (Rate), dated 31.07.2018 the Central Government clarified that-
* the clarification contained in the Circular No. 210/2/2018- Service Tax dated 30th May, 2018 with regard to the services provided by Government and PSPs by way of transportation of patients in an ambulance is applicable for the purpose of GST also, as the said services are specifically exempt under notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 vide Sl. No. 74.
* the service provided by PSPs to the State Governments by way of transportation of patients on behalf of the State Governments against consideration in the form of fee or otherwise charged from the State Government, it is clarified that the same would be exempt under-
* Sl. No. 3 of notificat

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Advance Ruling in GST
By: – Sanjeev Singhal
Goods and Services Tax – GST
Dated:- 8-8-2018

In the interest of avoiding litigations and trembling investor confidence, the advance ruling plays a very important role. Through this facility, an investor gets clarity over the ambiguous and complex provisions of the law and gets more stability as far as the taxation is concerned. The concept for Advance ruling was first introduced in Income tax laws and later on into the indirect taxes as well.
The Indian system for Advance ruling is also better than some developed nations including United States of America, Australia etc. In India, the Authority for Advance Ruling (AAR) delivers the judgment which is a separate quasi-judicial body which works independently of the Income tax department. However, in some developed nations, the advance ruling is given by the revenue department which in any case cannot be said as an independent body.
Advance Ruling in GST provides certainty in c

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er of CGST as designated by the Board and the Commissioner of SGST having jurisdiction over the applicant.
Application for Advance Ruling
Any registered person desirous of taking AR shall apply on Form No. ARA01 with deposit of fees of ₹ 5000.
Question on which advance ruling may be taken pertains to ;
(a) classification of any goods or services or both;
(b) applicability of a notification issued under the provisions of this Act;
(c) determination of time and value of supply of goods or services or both;
(d) admissibility of input tax credit of tax paid or deemed to have been paid;
(e) determination of the liability to pay tax on any goods or services or both;
(f) whether applicant is required to be registered;
(g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.
Application can not be admitted which pertains to any question w

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m the date of order of AAR communicated to officer or applicant. This may be further extended to 30 days on submission of proper reasoning. The Appeal shall be filed on Form-ARA-02 with deposit of Fees of ₹ 10000. The same appeal if filed by the concerned officer it shall be on Form-ARA-03 with deposit of NIL fees.
The order of the AAAR shall be made within 90 days from the date of filing the appeal.
Where members of the Appellate Authority differ on any point of the appeal , it shall be deemed that no advance ruling can be issued in respect of that question under appeal.
Rectification of advance ruling
Both the authority can amend its order if there is error apparent on the face of the record within period of six months from the date of its order.
Provided that no order of enhancing the liability or reducing the ITC can be passed unless the opportunity to heard to applicant or appellant has been provided.
Applicability of Advance Ruling
Advance Ruling pronounced by AAR or

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r is practicing chartered accountant in Gurugram [ Haryana] and having practice in Goods and Service Tax . He can be reached at sanjeev.singhal@skaca.in. WWW. skaca.in
Reply By KASTURI SETHI as =
Sir,
Most of the applicants in Punjab and Haryana have deposited ₹ 10,000/- ( 5000+ 5000 against CGST and SGST) as application fee for Advance Ruling. Para No. 11 of Board's Flyer No.37 dated 1.1.18 also says so.
Relevant extract
Form and Manner of Application to the Authority for Advance Ruling
On the basis of this ID, the applicant can make the payment of the fee of ₹ 5,000/- each under the CGST and the respective SGST Act. The applicant is then required to download and take a print of the challan and file the application with the Authority for Advance Ruling.
Will you please clear the doubt what is correct fee for fling application with Advance Ruling Authority ?
Thanks & Regards,
K.L.SETHI
Dated: 8-8-2018
Reply By Pavan Mahulkar as =
Not every applicant sho

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Escorts Ltd Versus CGST C.C & C. E-Dehradun
Central Excise
2018 (8) TMI 478 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 8-8-2018
Appeal No. E/51664/2018-SMC – Final Order No. 52721/2018
Central Excise
HON'BLE MR. AJAY SHARMA, MEMBER (JUDICIAL)
For the Appellant : Mr. R.K. Hasija, Advocate.
For the Respondent : Mr. H.S. Saini, DR.
ORDER
Per : Ajay Sharma
1. The instant appeal has been filed from the impugned order dated 16/03/2018 passed by the Commissioner (Appeals), Dehradun.
2. The issue involved in this appeal is whether the appellants are liable to pay interest and penalty on the wrongly availed Cenvat Credit amounting to Rs. 94,208/- despite the fact that much before the issuance of show cause notice they have reversed the same. This issue pertains to wrong availment of Cenvat Credit of Rs. 94,208/- on the basis of bill of entry dated 12/12/2013 which was in favour of the appellant's sister concern situated at the same address as that of the a

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e Department and perused the record. The Ld. Counsel for the appellants submitted that the bill of entry in question was lended in there unit inadvertently and the Cenvat Credit on the same was taken unmindfully by the junior clerical staff entrusted to maintain the records in routine manner and no malafide or fraudulent intention can be attributed on the part of the appellants. He further submitted that there was no suppression, misstatement, collusion, fraud with intention to evade payment, and that had there been any malafide intention or otherwise then the appellants would not have paid the amount even before the issuance of show cause notice. He further submitted that although mistake is there but the same is not deliberate or willful to cause a loss to the Government Exchequer. He also submitted that the appellants had sufficient balance of Cenvat Credit in their account throughout the period of wrong availment and they did not utilised the wrongly availed credit.
5. The Ld. AR

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reversed it before utilization, therefore, it amounts to non-taking of credit. I do not find that there was any intention on the part of the appellants in defrauding the Revenue in as much as the appellants have sufficient balance in their Cenvat Account for discharging the duty liability. Similar issue was raised before this Tribunal in the matter of E/51040/2017 titled as M/s Rallison Electricals Ltd. V/s CCE, Alwar, wherein this Tribunal vide Final Order No. 56815/2017 dated 30/08/2017 while relying upon the decision of the Hon'ble High Court of Karnataka at Bangalore in the matter of CCE & ST, Bangalore V/s Bill Forge Pvt. Ltd. 2012 (26) STR 204 (kar.) has held that since the appellants therein was having sufficient balance in their Cenvat Credit account, therefore, the appellant is not liable to pay the interest. The relevant extract of the said order is as under:-
“5. Heard the parties. Considered the submissions.
Issue of Interest
It is a fact on record that the appellan

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Notification regarding filing of Return in FORM GSTR 3B for each of the months from July, 2018 to March, 2019
F.1-11 (91)-TAX/GST/2018 Dated:- 8-8-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11 (91)-TAX/GST/2018
Dated, Agartala, the 8th August, 2018
NOTIFICATION
In exercise of the powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereafter in this notification to as the said Act) read with sub-rule (5) of rule 61 of the Tripura State Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the C

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The Maharashtra Goods and Services Tax (Seventh Amendment) Rules, 2018.
29/2018-State Tax Dated:- 8-8-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 8th August 2018.
NOTIFICATION
Notification No. 29/2018-State Tax
No. GST-1018/C.R.72/Taxation-1.In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Maharashtra Government hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :
1. (1) These rules may be called the Maharashtra Goods and Services Tax (Seventh Amendment) Rules, 201

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General of Anti-profiteering” shall be substituted;
(v) in rule 133, for the words “Director General of Safeguards”, wherever they occur, the words “Director General of Anti-profiteering” shall be substituted.
By order and in the name of the Governor of Maharashtra,
J. V. DIPTE ,
Deputy Secretary to Government.
Note : The principal rules were published in the Maharashtra Government Gazette, Extraordinary No. 170, Part IV-B, dated 22nd June 2017, vide notification No. MGST-1017/C.R. 90/Taxation-1, dated 22nd June 2017 and were last amended vide Finance Department Notification No. GST-1018/C.R.57/Taxation-1, dated 29th June, 2018 [Notification No. 28/2018-State Tax] which was published in the Maharashtra Government Gazette, Extraordinar

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To exempt payment of tax(RCM) under section 9(4) of the MGST Act, 2017 till 30.09.2019.
22/2018-State Tax (Rate) Dated:- 8-8-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 8th August 2018.
NOTIFICATION
Notification No. 22/2018-State Tax (Rate)
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. GST-1018/C.R.29/Taxation-1.-In exercise of the powers conferred by sub-section (1) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, he

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Time period for furnishing details in FORM GSTR-1 for registered persons having aggregate turnover of upto 1.5 crore rupees.
F.1-11(91)-TAX/GST/2018 Dated:- 8-8-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
Dated, Agartala, the 8th August, 2018
NO.F.1-11(91)-TAX/GST/2018
NOTIFICATION
In exercise of the powers conferred by section 148 of Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year

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M/s Manohar Engineering Versus CCGST, C&E, Jabalpur
Service Tax
2018 (8) TMI 1402 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 8-8-2018
S.T. Appeal No.51181 of 2018-SM – A/52750/2018-SM[BR]
Service Tax
Sh. Ashok Jindal, Member (Judicial)
Ms. Asmita Nayak, Advocate for the appellant
Sh. P.R. Gupta, AR for the Respondent
ORDER
Per: Ashok Jindal:
The appellant is in appeal against the impugned order seeking waiver of penalty imposed on them under Sections 77 and 78 of the Finance Act, 1994.
2. Brief facts of the case are that an intelligence was gathered against the appellant that they were not paying service tax, therefore an investigation was conducted and it was pointed out to the appellant that they

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ions.
4. In this case, the appellant is disputing only imposition of penalties imposed on them by way of impugned order. As per provisions of Section 73(3) of the Act, if assessee pays whole of the service tax alongwith interest on pointing out and intimated to the Department, in that circumstances, the show cause notice is not required to be issued. Admittedly, in the case in hand, the appellant paid the amount of service tax in dispute alongwith interest and intimated to the department. In that circumstances, if show cause notice was required to be issued then it is to be issued within a period of one year from the date when the appellant intimated to the Department, but same has been issued after expiry of the normal period of limitatio

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Fulfilling of short supply
Query (Issue) Started By: – Ashok Puri Dated:- 7-8-2018 Last Reply Date:- 11-8-2018 Goods and Services Tax – GST
Got 3 Replies
GST
If a machinery is despatched by a GST registered dealer to a GST registered end user and some parts are short due to non availability during despatch of the machinery but are included in cost of machinery and GST collected on the machine and parts despatched later what procedure needs to be followed
Reply By Ganeshan Kalyani:

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B2B INVOICE AMENDMENT
Query (Issue) Started By: – KIRANKUMAR N.G Dated:- 7-8-2018 Last Reply Date:- 8-8-2018 Goods and Services Tax – GST
Got 3 Replies
GST
DEAR SIR,
I WAS FILED GSTR1. AND ONE INVOICE WAS UPLOAD WITH DIFFERENT GST NUMBER, PLS HELP HOW TO AMEND OR EDIT THE INVOICE, PLS REPLY ME
Reply By Ganeshan Kalyani:
The Reply:
The wrong recipient has to reject the invoice in GSTR2A. And it will appear in you GSTR 1A where you can correct. But in my view these are not function

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