Author: admin_gst

Goods and Services Tax – Started By: – nandankumar roy – Dated:- 19-4-2018 Last Replied Date:- 20-4-2018 – SIR, AS PER CREDIT NOTE POSTING REGARDING B2CS SUPPLIER PL CONFIRM WHETHER I AM WRONG OR RIGHT IN CASE OF RETURN PERIOD MARCH GSTR1 , WE HAVE TO DEDUCT TAXABLE AMT FROM PARTICULAR STATE FROM MARCH RETURN EVEN IF THE CREDIT NOTE AGAINST JANUARY INVOICES . PL HELP REGARDING THIS. WITH REGARDS, N K ROY – Reply By Ganeshan Kalyani – The Reply = You can show credit note generated in the month o

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Goods and Services Tax – GST – By: – Sanjeev Singhal – Dated:- 19-4-2018 Last Replied Date:- 19-4-2018 – Fact of the Advance Ruling Case : Advance Ruling U/S 98 of the GST Act- whether recovery of food expenses from employees for the canteen provided by company comes under the definition of outward supplies are taxable under GST Act – Orders issued. Read:-Application dated 30.12.2017 from Caltech Polymers Pvt. Ltd. ORDER No.CT/531118-C3 DATED 26/03/2018 = 2018 (4) TMI 582 – AUTHORITY FOR ADVANCE RULING – KERALA Fact : 1. M/s. Caltech Polymers Pvt. Ltd., Malappuram in Kerala (hereinafter called the applicant or the Company) has preferred an application for Advance Ruling on whether recovery of food expenses from employees for the canteen service provided by the applicant company comes under the definition of outward supplies and are taxable under Goods & Service Tax Act. 2. They are incurring the canteen running expenses and are recovering the same from its employees without any pr

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the Authority for Advance Ruling. Whether reimbursement of food expenses from employees for the canteen provided by company comes under the definition of outward supplies under GST Act. 7. The term business is defined in Section 2(17) of the GST Act, which reads like this:- business includes:- (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit: (b) any activity or transaction in connection with or incidents or ancillary to sub-clause (a); from the plane reading of the definition of business , it can be safely concluded that the supply of food by the applicant to its employees would definitely come under clause (b) of Section 2(17) as a transaction incidental or ancillary to the main business. 8. Schedule II to the CGST Act, 2017 describes the activities to be treated as supply of goods or supply of services. As per clause 6 of the Schedule, the following composite supply is declared as

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; as defined in Section 2(83) of the Act, 2017, and therefore, taxable as a supply of services under GST. Though the above ruling will be applicable on the Company who has applied for this advance ruling but become benchmark for the others as well. From the above cited ruling, it is clear that if the food expenses would not have been charged from the employees, it is not subject to GST. Because charging from employees is main factor. But, as per clause -2 of the Schedule-1 of the CGST Act,2017 , if the goods or services are supplied without consideration to the related person or distinct person [Here, in the above case, the employer and employee is related person as defined in Explanation to Section-15 of the CGST Act,2017], even though the same shall be treated as supply. Therefore, this transaction is otherwise taxable also. Now looking at the above judgment of the AAR , there are number of questions those have been left answered . What is cost of Food on which GST shall be levied. S

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anation to Section-15 of the CGST Act,2017 . Therefore, Section 15 of CGST will be apply and accordingly cost of the food shall be determined as per Rule 28 and 30 of the CGST Rules, 2017. If the food has been outsourced and supplied to employee the cost charged to employee shall be as per rule 28 and 30 of the CGST rules as the employer and employee is related person. ITC on the above service shall be disallowed u/s 17[5] explicitly in both the cases of own canteen or outsourced. But as in the above case providing food was statutory requirement as per Factory Act ,1948, ITC on the inward services shall be allowed. Whether GST will be charged from the employees, the answer is yes as provided in Section-15[2][a] of the CGST Act,2017. Whether the Company need to raise invoice on employee and make the payment of GST. The answer is Yes as per section 31[2] of the CGST Act,2017. ______________ Author is practicing chartered accountant in Gurugram[ Haryana] and having practice in Goods and S

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Goods and Services Tax – GST – By: – CASanjay Kumawat – Dated:- 19-4-2018 Last Replied Date:- 16-11-2018 – Introduction Job work sector constitutes a significant industry in Indian economy. It includes outsourced activities that may or may not culminate into manufacture. The term Job-work itself explains the meaning. It is processing of goods supplied by the principal. Job work means processing or working on raw materials or semi-finished goods supplied by the principal manufacturer to the job worker. This is to complete a part or whole of the process of the finishing of an article or any other essential operation. For example, big shoe manufacturers (principals) send out the half-made shoes (upper part) to smaller manufacturers (job workers) to fit the soles in the shoes. The job workers send back the shoes to the principal manufacturer after completion of the assigned work. The concept of job work already exists in Central Excise, wherein a principal manufacturer can send inputs or

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ed are any treatment or process , the scope of the term job work is very wide. While the person sending the goods out for job work (i.e. Principal), has to be a registered person, the job worker may or may not be a registered person though operationally it would be advisable to deal with a registered person only as job worker. This definition is much wider than the one given in Notification No. 214/86 – CE dated 23rd March, 1986. In the said notification, job work has been defined in such a manner so as to ensure that the activity of job work must amount to manufacture. Thus, the definition of job work itself reflects the change in basic scheme of taxation relating to job work in the GST regime. The ownership of the goods does not transfer to the job worker but it rests with the principal. The job worker is required to carry out the process specified by the principal, on the goods. Key elements of job work under GST are as below: The ownership of the goods does not transfer to the Job

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is expected to work on the goods sent by the principal and whether the activity is covered within the scope of job work or not would have to be determined on the basis of facts and circumstances of each case. Further, the job worker, in addition to the goods received from the principal, can use his own goods for providing the services of job work. Supply Goods sent by a taxable person to a job worker will be treated as supply as supply includes all forms of supply such as sale, transfer, etc. However, the registered taxable person (the principal), under intimation and subject to such conditions as may be prescribed send any inputs and/or capital goods, without payment of tax, to a job worker for job work and from there subsequently to another job worker(s). It may be noted that, however, if the time frame of one year / three years for bringing back or further supplying the inputs / capital goods is not adhered to, the activity of sending the goods for job work shall be deemed to be a

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not to avail of the benefit of these special provisions. For Job Worker The job worker is required to obtain registration only if his aggregate turnover, to be computed on all India basis, in a financial year exceeds the specified threshold limit (i.e. ₹ 20 lakhs or ₹ 10 lakhs in case of special category States except Jammu & Kashmir) in case both the principal and the job worker are located in the same State. Where the principal and the job worker are located in different States, the requirement for registration flows from clause (i) of section 24 of the CGST Act which provides for compulsory registration of suppliers making any inter-State supply of services. However, exemption from registration has been granted in case the aggregate turnover of the inter-State supply of taxable services does not exceed ₹ 20 lakhs or ₹ 10 lakhs in case of special category States except Jammu & Kashmir in a financial year vide Notification No. 10/2017 – Integrated Tax

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worker within one year in case of inputs or within three years in case of capital goods (except moulds and dies, jigs and fixtures or tools). Certain facilities with certain conditions are offered in relation to job work, some of which are as under: A registered person (Principal) can send inputs/capital goods under intimation and subject to certain conditions without payment of tax to a job worker and from there to another job worker and after completion of job work bring back such goods without payment of tax. The principal is not required to reverse the ITC availed on inputs or capital goods dispatched to job worker. As per explanation to Section 143 of the CGST Act, for the purpose of job work, input includes intermediate goods arising from any treatment or process carried out on the inputs by the principal or the job worker. Thus, the inputs after they have undergone some process at the end of principal or job worker can be sent on job work for further treatment or process. Princ

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payment of tax or export them under bond from such place which again has to be done within the aforesaid specified period of one year or three years respectively. Failure to comply will result into liability on the Principal to treat the inputs (or capital goods) to the extent not brought back or supplied from job worker s business premises, as supplied to the job worker on the day they were sent out to job worker and accordingly pay tax and interest. Before supply of goods to job worker, principal would be required to intimate the Jurisdictional Officer containing the details of description of inputs intended to be sent by the principal and the nature of processing to be carried out by the job worker. The said intimation shall also contain the details of another job worker, if any. The inputs, semi-finished goods or capital goods are required to be sent by the principal to the job worker under the cover of a delivery challan containing specified details including where the goods are

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ing at labour charges. In that case, considering the provisions of Valuation Rules, scrap value will have to be added to labour charges for payment of GST thereon by the job worker. Compliance required for sending inputs/capital goods to a job worker Section 143 of the CGST Act provides that the principal may send and/or bring back inputs/capital goods for job work without payment of tax, under intimation to the proper officer and subject to the prescribed conditions. Rule 45 of the CGST Rules provides that the inputs, semi-finished goods or capital goods being sent for job work (including that being sent from one job worker to another job worker for further job work or those being sent directly to a job worker) shall be sent under the cover of a challan issued by the principal, containing the details specified in Rule 55 of the CGST Rules. This rule has been amended vide Notification No. 14/2018-Central tax, dated 23.03.2018 to provide that a job worker may endorse the challan issued

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cases where such goods are sent directly to a job worker. Further, Rule 55 of the CGST Rules provides that the consignor may issue a delivery challan containing the prescribed particulars in case of transportation of goods for job work. It may be noted that Rule 45 provides for the issuance of a challan by the principal whereas Rule 55 provides that the consignor may issue the delivery challan. It is also important to note that as per the provisions contained in rule 138 of the CGST Rules, an e-way bill is required to be generated by every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees even in cases where such movement is for reasons other than for supply (e.g. in case of movement for job work). The third proviso to Rule 138(1) of the CGST Rules provides that the e-way bill shall be generated either by the principal or by the registered job worker irrespective of the value of the consignment, where goods are sent by a principal locat

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b worker along with the goods. The job worker should send one copy of the said challan along with the goods, while returning them to the principal. The FORM GST ITC-04 will serve as the intimation as envisaged under section 143 of the CGST Act, 2017. Where goods are sent from one job worker to another job worker: In such cases, the goods may move under the cover of a challan issued either by the principal or the job worker. In the alternative, the challan issued by the principal may be endorsed by the job worker sending the goods to another job worker, indicating therein the quantity and description of goods being sent. The same process may be repeated for subsequent movement of the goods to other job workers. Where the goods are returned to the principal by the job worker: The job worker should send one copy of the challan received by him from the principal while returning the goods to the principal after carrying out the job work. Where the goods are sent directly by the supplier to

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b work, are sent in piecemeal quantities by a job worker to another job worker or to the principal, the challan issued originally by the principal cannot be endorsed and a fresh challan is required to be issued by the job worker. Submission of intimation: Rule 45(3) of the CGST Rules provides that the principal is required to furnish the details of challans in respect of goods sent to a job worker or received from a job worker or sent from one job worker to another job worker during a quarter in FORM GST ITC-04 by the 25th day of the month succeeding the quarter or within such period as may be extended by the Commissioner. It is the responsibility of the principal to include the details of all the challans relating to goods sent by him to one or more job worker or from one job worker to another and its return therefrom. The FORM GST ITC-04 will serve as the intimation as envisaged under section 143 of the CGST Act. Liability to issue invoice, determination of place of supply and paymen

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nd dies, jigs and fixtures or tools may not be included in the value of job work services provided its value has been factored in the price for the supply of such services by the job worker. It may be noted that if the job worker is not registered, GST would be payable by the principal on reverse charge basis in terms of the provisions contained in section 9(4) of the CGST Act. However, the said provision has been kept in abeyance for the time being. Supply of goods by the principal from the place of business/premises of job worker: Section 143 of the CGST Act provides that the principal may supply, from the place of business /premises of a job worker, inputs after completion of job work or otherwise or capital goods (other than moulds and dies, jigs and fixtures or tools) within one year or three years respectively of their being sent out, on payment of tax within India, or with or without payment of tax for exports, as the case may be. This facility is available to the principal only

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d in State A, it will be an intra-State supply. Supply of waste and scrap generated during the job work: Sub – section (5) of Section 143 of the CGST Act provides that the waste and scrap generated during the job work may be supplied by the registered job worker directly from his place of business or by the principal in case the job worker is not registered. The principles enunciated in para (b) above would apply mutatis mutandis in this case. Violation of conditions laid down in section 143: As per the provisions contained in section 143 of the CGST Act, if the inputs or capital goods (other than moulds and dies, jigs and fixtures or tools) are neither received back by the principal nor supplied from the job worker s place of business within the specified time period, the inputs or capital goods (other than moulds and dies, jigs and fixtures or tools) would be deemed to have been supplied by the principal to the job worker on the day when such inputs or capital goods were sent out to

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s of the provisions contained in section 9(4) of the CGST Act. However, the said provision has been kept in abeyance for the time being. Further, there is no requirement of either returning back or supplying the goods from the job worker s place of business/premises as far as moulds and dies, jigs and fixtures, or tools are concerned. Availability of input tax credit to the principal and job worker In view of the provisions contained in clause (b) of sub-section (2) of section 16 of the CGST Act, the input tax credit would be available to the principal, irrespective of the fact whether the inputs or capital goods are received by the principal and then sent to the job worker for processing, etc. or whether they are directly received at the job worker s place of business/premises, without being brought to the premises of the principal. Further, the job worker is also eligible to avail ITC on inputs, etc. used by him in supplying the job work services if he is registered. It may be noted

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efore may be only for processing or complete manufacture. However as per the provisions of Section 143(1) the tax is not payable for goods sent for job work. The service provided by the job worker requires payment of tax as applicable for the services rendered. Specific confirmation that the activity of the manufacture can also be covered under job work could help to avoid any ambiguity. Conclusion Key for effective compliance of Job Work provisions under GST lie in: proper intimation to the jurisdictional officer proper covering challan/ E-way Bill compliances timely return/ supply of processed goods from the place of business of the Job Worker. = = = = = = = = – Reply By Nikhil Oltikar – The Reply = Dear Sir,Ref: As per Section 143 of the CGST Act, there is no requirement that scrap generated at job worker end has to be brought back by the Principal. It may be supplied by the job worker directly from his place of business on payment of tax, if such job worker is registered, or by the

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2018 (4) TMI 1292 – GUJARAT HIGH COURT – 2018 (12) G. S. T. L. 481 (Guj.) – Supply of branded as well as unbranded goods – non-payment of tax – the departmental authorities collected three cheques for a total amount of ₹ 19,74,886/- under co-ercion – whether this act of Department to collect post-dated cheques during raid permissible? – Held that: – the action of the department cannot be countenanced. It has been held by this Court and other High Courts of the country that the practice of collecting post-dated cheques under coercion during raid is not permissible means of collection of revenue particularly, when no tax demand has been confirmed or crystallized – In the present case, there does not appear to be any justification of the departmental authorities to collect and the petitioners to voluntarily give cheques for the said amount – Department is directed to return the cheques.
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Validity of second SCN – second impugned SCN also pertains to the same period and same dem

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erest of government revenue, it is necessary so to do. Such provisional attachment could be of any property including the bank account of the taxable person – In the present case, nothing is demonstrated by the department either in the orders of attachment or in the affidavit filed before us. The reason why exercise of such drastic power of attachment of bank accounts was necessary – attachments are set aside, in the absence of reasons for attachment.
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Petition allowed. – Special Civil Application No. 4835 of 2018 Dated:- 19-4-2018 – MR. AKIL KURESHI AND MR. B. N. KARIA, JJ. For The Petitioner : B.N. Soparkar, Sr. Adv. and Kuntal A. Parikh For The Respondent : Chintan Dave, AGP JUDGMENT Akil Kureshi, J. – Petitioners have challenged three separate actions of the departmental authorities, though all of them arise out of one integrated set of facts. 2. Briefly stated the facts are as under: Petitioner No.1 is a company registered under the Companies Act. Petitioner No.2 is one of i

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rievance of the petitioners of the departmental authorities having forcibly collected cheques even before the petitioners' tax liability was ascertained. 5. On 27.02.2018, the department did two things (i) A show-cause notice was issued calling upon the petitioners why CGST and SGST totalling to ₹ 36,88,706/- not be recovered for the period between July 2017 and 20.02.2018; (ii) Simultaneously, on the same date, the department wrote to the petitioners' banks-Union Bank of India, Nizampura Branch, Baroda and IDBI Bank, Alkapuri Branch, Baroda provisionally attaching the petitioners' said bank accounts and instructed the banks not to allow the petitioners to operate the accounts without the prior permission of the department. The petitioners have challenged this provisional attachment orders of the departmental authorities. 6. On 19.03.2018, the adjudicating authority issued fresh notice under the purported exercise of powers under section 74(3) of the Central Goods and

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arat and anr in Special Civil Application No. 959 of 2015. This is not to suggest that in a given case if the assessee voluntarily gives such cheques in order to avoid harsher measures of provisional attachment of premises, stock or bank accounts, the action of the authorities must fail in such a case also. However, in our experience such instances are few and far between. 8. In the present case, there does not appear to be any justification of the departmental authorities to collect and the petitioners to voluntarily give cheques for the said amount. We would therefore, direct the department to return such cheques. 9. We now take the petitioners' second challenge for consideration viz. to the second show-cause notice dated 19.03.2018. We may recall, the Adjudicating authority had already issued a show-cause notice on 27.02.2018 asking the petitioner to show cause why for the period between July 2017 and 20.02.2018 unpaid CGST and SGST of ₹ 30,88,706/-not be recovered. The se

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illful misstatement or suppression of facts, relevant portion of which reads as under: 74. Determination of tax unpaid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful misstatement or suppression of facts: (1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised by reason of fraud, or any wilful-misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50 and a penalty equivalent to the tax specified in the notice. (2) The proper officer shall issue th

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ax etc. on account of fraud, willful misstatement or suppression of facts why the amount specified in the notice should not be recovered with interest and penalty. Sub-section (2) of section 74 provides for the time limit for issuance of such notice. Sub section (3) of section 74 on the other hand, would authorize the proper officer to serve a statement containing the details of tax unpaid, shortly paid or erroneously refunded for a period other than i.e. covered under sub-section (1) where a notice has been issued for any period. Under sub-section (1) of section 74. In clear terms thus, powers under sub-section (3) of section 74 would be available where notice has already been issued against the person chargeable with tax under sub section (1) and the statement referred to in sub-section (3) of section 74 would be containing the details of tax unpaid, short paid etc. for purpose other than those covered under sub section (1). In other words, powers under sub-section (3) of section 74

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rviving question of attachment of bank accounts, broad facts may be recapitulated thus. As per the notice dated 27.02.2018, as per the departmental authorities, the petitioners had not paid GSTs on branded goods. The tax liability would be ₹ 36,88,706/-. There could be possible interest and penalty liability on such tax amount. It prima facie appears that the department had issued second show-cause notice dated 19.03.2017 (which we propose to quash) including even the unbranded goods for recovery of GSTs. Having perused the relevant literature, we even otherwise find that GSTs on unbranded goods has been specifically exempted. As of now, thus, only notice for recovery of tax that survives is one seeking to recover GSTs of ₹ 30 lacs approximately with interest and penalty. At the same time, we must also realize that if the petitioners are not correct in contending that no service tax can be levied on branded goods because the brand belongs to the directors of the company, su

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the opinion that for the purpose of protecting the interest of government revenue, it is necessary so to do. Such provisional attachment could be of any property including the bank account of the taxable person. Sub-section (2) of section 83 however, provided that every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of which such order has been made. Similar provisions contained in the VAT Act concerning provisional attachment came up for consideration before Division Bench of this Court in case of Automark Industries (I) Ltd v. State of Gujarat reported in 2014 SCC Online Gujarat 14217. The Court made following observations: 8. Section 45 of the VAT Act empowers the Commissioner during pendency of any proceedings of assessment or reassessment of turnover escaping assessment, to attach provisionally any property belonging to any dealer, if he is of the opinion that for the purpose of protecting the interest of Government re

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a drastic measure for a temporary period. The authority exercising such powers, therefore, must have a strong prima facie case to show that upon ultimate conclusion of the assessment, there is every likelihood of tax, interest and/or liability being attached on a dealer, and further that pending such consideration, it is necessary in the interest of Government revenue to pass order of provisional attachment. Such powers cannot be exercised in a routine manner in every case of reopening of assessment de hors the consideration noted above and in any case not merely because some assessment proceedings are pending. At that stage, it is merely a prima facie, exparte opinion of the assessing authority that a certain tax demand is likely to arise. This would be subject to biparte assessment proceedings. Even after the assessment is done, it is subject to further appeals, typically first before the Commissioner and thereafter before the VAT Tribunal and the High Court. At all such appellate s

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e of power is drastic, the Court's scrutiny in the sufficiency of reasons would necessarily be more incisive. 13. The respondents have raised three fold objections, such objections are yet to be gone into. The petitioner's opposition to the points raised by the Department would require a detailed scrutiny and examination of materials not fully before us. In any case, we do not intend to bypass the assessment proceedings. Suffice it to say that at this stage to pass an order of provisional attachment would neither be permissible nor be proper. To reiterate, when the petitioner's classification on the basis of which the tax has so far been collected, cannot be stated to be without any basis nor can it be stated that the petitioner has no prima facie case, and when the assessment proceedings are yet to be completed, resorting to such extreme power of attachment without anything further to suggest that the liability if ultimately finalized, the petitioner will not pay, would si

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GST – States – 6173/CT – Dated:- 19-4-2018 – Commissionerate of CT & GST, Odisha (At Cuttack) (Finance Department, Government of Odisha) Letter No. 6173/CT Dated 19-04-2018 To GST Circle Heads (All Circles) Sub: Registration of TDS Authorities under GST Act Sir/Madam, On the aforementioned subject, it is to inform you that TDS provisions of the GST Acts are likely to come into effect from 01.07.2018. As per the mandate in Section 51 of theOGST/CGST Act, the notified tax deducting authorities shall have to deduct SGST @ 1% and on every intra-state supply where the supply value exceeds ₹ 2.5 lakhs. In case of inter-state supply with supply value exceeding ₹ 2.5 lakhs, the rate of deduction will be 2% of the supply value as IG

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ne percent or more participation by way of equity or control to carry out any function (b) Society established by the Central Government or State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860) (c) Public Sector Undertakings Accordingly, there is a need for identifying the prospective TDS Authorities located within your jurisdiction and ask them for registration. Even for registration, the prospective TDS Authorities may require some assistance by way of sensitization and hand-holding support. A Nodal Officer should be nominated at the Circle level to handle all TDS related activities. The name, Mobile number and e-mail of the Nodal Officer should be sent through intramail-lD- acctaudit@ctdod.in. The

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h as PSUs and Local Authorities, etc. might have already been registered under GST as a tax payer. In spite of that, they need to have separate registration as TDS authorities as per the requirements of Section 24(vi) of the OGST/CGST Acts. Please take note that this instruction is only for ensuring registration of TDS authorities under Section-24(vi) of the CGST Act, 2017 and OGST Act, 2017. The TDS authorities are now not authorised to deduct tax at source immediately after registration. The date from which the TDS authorities shall be liable for deduction of tax at source shall be intimated later. Yours faithfully Saswat Mishra Commissioner of CT & GST Odisha (at Cuttack) – Circular – Trade Notice – Public Notice – Instructions – Off

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GST – States – F.1-11(91)-TAX/GST/2018(Part) – Dated:- 19-4-2018 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) Dated, Agartala, the 19th April, 2018 NOTIFICATION NO. F.1-11(91)-TAX/GST/2018(Part) Dated, Agartala, the 19th April, 2018 In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Tripura State Goods and Services Tax (Fourth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Tripura State Goods and Services Tax Rules, 2017, – (i) in rule 89, for sub-rule (5), the following shall be substituted, namely:- (5). In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per t

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he Central Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund. (2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund. (3) Accounts of the Fund maintained by the Central Government shall be subject to audit by the Comptroller and Auditor General of India. (4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the Committee ) with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the consumers. (5) (a) The Committee shall meet as and when necessary, generally four times in a year; (b) the Committee shall meet at such time and place as the Chairman, or in his absence

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ary for proper evaluation of the application; (c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of-the State Government, as the case may be; (d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant; (e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act; (f) to recover any sum due from any applicant in accordance with the provisions of the Act; (g) to require any applicant, or class Of applicants to submit a periodical report, indicating proper utilisation of the grant; (h) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars; (i) to recommend minimum fi

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class of complainants in a consumer dispute, after its final adjudication; (d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee); (e) for making available up to 50% of the funds credited to the Fund each year, for publicity/ consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty five crore rupees per annum. Explanation.- For the purposes of this rule, (a) applicant means, (i) the Central Government or State Government; (ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State or Union Territory; (iii) any agency or organization engaged in consumer welfare activities for a minimum period of three years, registered under the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force; (iv) village or

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blished under sub-section (l) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers; (d) Committee means the Committee constituted under sub-rule (4); (e) consumer has the same meaning as assigned to it in clause (d) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which central tax has been paid; (f) Fund means the Consumer Welfare Fund established by the State Government under section 57 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017); (g) proper officer means the officer having the power under the Act to make an order that the whole or any part of the state tax is refundable; (iii) in FORM GST ITC-03, after entry 5 (e), for the instruction against ** , the following shall be substituted, namely:- **The value of capital goods shall be the invoice value reduced by 1/60th per month or part thereof from the date of invoice (i

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4 5 6 7 8 9 10 11 12 8 (a) Inputs held in stock (where invoice is available) 8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available) 8 (c) Capital goods/plant and machinery held in stock 8 (d) Inputs held in stock or inputs as contained in semi-finished /finished goods held in stock (where invoice is not available) 9. Amount of tax payable and paid (based on Table 8) Sl.No. Description ITC reversible/Tax payable Tax paid along with application for cancellation of registration (GST REG-16) Balance tax payable (3-4) Amount paid through debit to electronic cash ledger Amount paid through debit to electronic credit ledger Central Tax State/ Union territory Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 9 10 1. Central Tax 2. State/Union territory Tax 3. Integrated Tax 4. Cess 10. Interest, late fee payable and paid Description Amount payable Amount Paid 1 2 3 (I) Interest on account of (a) Integrated Tax (b) Central Tax (c) State/Union territory Tax (d

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n care of while providing details of stock at Sl. No.8: (i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods; (ii) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoice/purchase taking useful life as five years. 4. The details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl. No. 8 (against entry 8 (d)) shall be duly certified by a practicing chartered accountant or cost accountant. Copy of the certificate shall be uploaded while filing the details. (v) for FORM GST DRC-07, the following shall be substituted, namely:- FORM GST DRC-07 [See rule 142(5)] Summary of the order 1. Details of order – (a) Order No. (b) Order date (c) Tax period – 2. Issue

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2018 (5) TMI 864 – CESTAT HYDERABAD – TMI – Refund of Central Excise duty paid – Board Circular F No. 261/27/3/2006-CX8 dated 14.08.2008 – Held that: – ICRISAT has to satisfy some conditions for refund Central Excise duty paid on petroleum products procured by them. It is not disputed in these appeals that ICRISAT had complied with the conditions in the refund claims filed for as per Board Circular dated 14.08.2008 – respondent herein is eligible for the refund of an amount paid towards Central Excise duty on the fuel consumed by them during the relevant period in question – Appeal dismissed – decided against Revenue. – Appeal No. E/31052-31054/2017 – A/30485-30487/2018 – Dated:- 19-4-2018 – Mr. M. V. Ravindran., Member (Judicial) Shri Arun Kumar, Deputy Commissioner (AR) for the Appellant. Shri S. Thirumalai, Advocate for the Respondent. [Order per: M. V. Ravindran.] These three appeals are directed against Orders-in- Appeal No. HYD-EXCUS-001-APP-040, 041 & 042-17-18-ST dated 19.

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Board Circular F No. 261/27/3/2006-CX8 dated 14.08.2008 dropped the proceedings initiated by the show cause notice, sanctioned all the refunds. Revenue Authorities preferred appeals before the First Appellate Authority. The First Appellate Authority in the impugned order after considering the issue holistically upheld the Order-in-Original and rejected the Department s appeals by the reasoned findings, which I reproduce. 6. I have considered the submissions made in the departmental application and those made by the respondent in writing as well as those made during the personal hearing held in the matter. The issue for decision is whether the respondent being an international organization is entitled to exemption from payment of Central Excise duty under Notification No. 108/95-C.E on HSD obtained and to the refund of duty of excise paid on such HSD used by them since they had paid duty on them at the time of clearance from IOCL. As regards facts it is not is dispute that ICRISAT is a

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facility and modern bio-tech laboratory which are technical requirements in the research activities being carried on by them. They are mandated under law to do such activities. It has further been submitted that fuel is being used also for transport of research materials and research related activities apart from running the official vehicles maintained by them. Therefore, it is evident that HSD consumed by the respondent is primarily to be regarded as raw material/consumable for the business carried on by the respondent in the field of research and related activities mandated under its incorporation and not solely for use as fuel in the motor vehicles maintained by them. Keeping in view the intention of the Notification which is to extend the benefit of exemption to goods supplied to international organizations, I am of the considered view that the exemption provided has to be made effective by way of the refund mechanism applicable to such organization because of the administrative d

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onal organizations is required to be restricted by the quantity limit per vehicle per month specified therein. The respondent has sought to submit that the said circulars would apply only to diplomatic missions and that they being an international organization cannot be considered as a diplomatic mission. However, it is my considered view that the circular F.No. III/7/76-CX3 dt. 20.04.1976 relied upon in the departmental application seeking to restrict the quantity of petroleum products to 350 litres per month would be applicable to the respondent in view of the fact that the said circular as presented in the Public Notice issued by Delhi Central Excise Collectorate available on record refers in its title to the UN and its agencies. The respondent being a notified agency under Section 3 of the United Nations (Privileges and Immunities) Act, 1947 is eligible to the exemption under Notification No. 108/95-C.E but restricted by the instructions issue by CBEC on petrol/HSD etc. Such restri

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19.10.1979 has not included international organization for such restriction on quantity. Therefore, the restriction of the amount of refund admissible on fuel on per litre basis would not apply to the instant case. It is also noted that while granting adhoc exemption order No. 137/01/2011-CX issued in F.No. 101/14/2010-CX3 dated 27.04.2011, CBEC has held that since ICRISAT has been granted privileges under United Nations (Privileges and Immunities) Act, 1947 they are entitled to exemption from payment of excise duties on various items for official use in terms of the international conventions. 7. In view of the above discussion, I am of the considered view that the respondent is entitled to exemption under Notification No. 108/95-C.E and consequently for refund of Central Excise duty paid on the fuel used for undertaking research work and other allied activities. However, as regards the quantity of fuel consumed by the respondent with reference to running and maintenance of official ve

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. It was directed that such difficulties should be examined and intimated to the Board for providing mechanism for refund, if necessary. It has now been reported that there is difficulty in extending the benefit of Notification No. 108/95-Central Excise dated 28.08.1995 (as amended) to Petroleum, Oil and Lubricants which are not supplied to ICRISAT directly by the manufacturers but through their depots. It has been reported that oil companies cannot supply the goods from refinery to ICRISAT as these are transferred through a pipeline and not in a tanker. Therefore benefit of Notification cannot be extended while clearing goods from factory. The provisions of refund for goods supplied to diplomatic mission has also been referred. Accordingly, a proposal has been received by the Board from Chief Commissioner of Central Excise, Visakhapatnam for providing a refund mechanism in this case. 3. The matter has been examined. As per Section 11B (1) a refund claim is to be submitted in the presc

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T making the claim is located, ICRISAT should also issue a certificate that the goods for which the refund claim is made are meant for ICRISAT official use. As for submission of documents to show that the incidence of duty has been borne by ICRISAT, the invoice issued by the sale outlet of the oil company should contain the particulars of the amount representing duty and it should be endorsed on the invoice that the goods are sold to ICRISAT from the duty paid stock. It can be seen from the above reproduced Board Circular, ICRISAT has to satisfy some conditions for refund Central Excise duty paid on petroleum products procured by them. It is not disputed in these appeals ICRISAT had complied with the conditions in the refund claims filed for as per Board Circular dated 14.08.2008, I find both the lower authorities were correct coming to a conclusion with the respondent herein is eligible for the refund of an amount paid towards Central Excise duty on the fuel consumed by them during th

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GST – States – NO.KA.NI.-2-666/XI-9(42)/17 – Dated:- 19-4-2018 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION NO.KA.NI.-2-666/XI-9(42)/17-U.P. ACT-1-2017-ORDER (124)-2018, Lucknow : Dated : April 19, 2018 In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P Act no. 1 of 2017), read with section 21 of the Uttar Pradesh general clauses Act, 1904 (U.P. Act no. 1 of 1904) the Governor, on the recommendatio

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2018 (7) TMI 840 – CESTAT CHENNAI – TMI – Clandestine removal – shortages of scrap – closure of factory – evidences to prove clandestine activity – Penalty u/r 26 – Held that:- The demand is solely based upon the shortages detected by the officers during the course of their visits Admittedly, there is no other evidence indicating procurement of raw materials, clandestine manufacture of the goods, their transportation or identification of the buyers etc., so as to lead to the inevitable conclusion of clandestine removal – It is well settled law that the allegations of clandestine removal, cannot be upheld merely on the basis of shortages in stock – demand set aside.
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Penalty on the individuals – Held that:- Inasmuch as, there is no dispute about the fact of settlement of dispute by the main noticee M/s. Ashok Magnetics Pvt. Ltd., before the Settlement Commission, penalty proceedings against the other co-noticees i.e., Director and the employees, are not sustainable – penalty set a

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td., availed the Cenvat credit of duty based upon the invoices issued by the assessee without the corresponding supply of the materials. 3. In view of the foregoing, proceedings were initiated against the main appellant proposing confirmation of demand of duty in respect of shortages of scrap detected at the time of visit of the officers along with imposition of penalties on the company. The notice also proposed recovery proceedings against M/s. Ashok Magnetics Pvt. Ltd., alleging that they received only the invoices and have availed credit on the basis of these invoices, without actually receiving the scrap from the present appellant. Accordingly, penalties were proposed to be imposed upon the other two appellants also in terms of the provisions of Rule 26 of Central Excise Rules. 4. The appellant during the course of adjudication took a categorical stand that the Revenue's case is self-contradictory in respect of clearances – on the one hand, they allege shortage of scraps and on

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the present assessee should have been dropped. The original adjudicating authority did not find favour with the above submissions of the appellant and confirmed demand of ₹ 1,54,146/- along with imposition of identical penalty on the manufacturing Unit. In addition, identical penalties were imposed on the other two appellants in terms of Rule 26. The said order was upheld by Commissioner (Appeals) but penalties on the individual appellants were reduced to ₹ 1,00,000/- and ₹ 50,000/- respectively. The said order of Commissioner (Appeals) is impugned before Tribunal. 5. As regards the demand of ₹ 1,54,146/- on the finding of clandestine removal, I note that the same is solely based upon the shortages detected by the officers during the course of their visits Admittedly, there is no other evidence indicating procurement of raw materials, clandestine manufacture of the goods, their transportation or identification of the buyers etc., so as to lead to the inevitable

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In which case, the penalty proceedings against the other co-noticees cannot continue. I find that the said issue is also no more res integra in view of the decision of the Mumbai Bench of the Tribunal in the case of S.K. Colombowala Vs Commissioner of Customs (Import), Mumbai reported in 2007 (220) E.L.T.492 (Tri. -Mumbai). It was held that in case of settlement by the main noticee, the penalty proceedings against co-noticees would also get dropped and cannot continue. The said decision stand followed in the case of (i) M/s. Kinship Agency Pvt Ltd Vs Commissioner of Customs (I), Nhava Sheva reported in 2016 (334) E.L.T.695 (Tri. -Mumbai); (ii) M/s. Windoors (India) Vs Commissioner of Central Excise, Mumbai-II reported in 2009 (246) E.L.T.345 (Tri.-Mumbai) and (iii) M/s. Pearl Polymers Ltd Vs Commissioner of Central Excise, Raigad reported in 2008 (226) E.L.T.566 (Tri. -Mumbai). In fact, the list is unending and reference cannot be made to all precedent decisions and it is sufficient t

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Goods and Services Tax – GST – Dated:- 18-4-2018 – As per the decision of the GST Council, e-Way Bill system for all inter-State movement of goods has been rolled out from 01st April, 2018. As on 15th April, 2018, e-Way Bill system for intra-State movement of goods has been rolled out in the States of Andhra Pradesh, Gujarat, Karnataka, Kerala, Telangana and Uttar Pradesh. E-Way Bills are getting generated successfully and till 17th April, 2018 more than one crore thirty three lakh e-Way Bills

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Goods and Services Tax – GSTR – 10 – 1[FORM GSTR-10 (See rule 81) Final Return 1. GSTIN 2. Legal name 3. Trade Name, if any 4. Address for future correspondence 5. Effective date of cancellation of registration (Date of closure of business or the date from which registration is to be cancelled) 6. Reference number of cancellation order 7. Date of cancellation order 8. Details ofinputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods/plant and machinery on which input tax credit is required to be reversed and paid back to Government Sr. No. GSTIN Invoice/Bill of Entry Description of inputs held in stock, inputs contained in semi-finished or finished goods held in stock and capital goods /pl

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n (GST REG-16) Balance tax payable (3-4) Amount paid through debit to electronic cash ledger Amount paid through debit to electronic credit ledger Central Tax State/ Union territory Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 9 10 1. Central Tax 2. State/Union territory Tax 3. Integrated Tax 4. Cess 10. Interest, late fee payable and paid Description Amount payable Amount Paid 1 2 3 (I) Interest on account of (a) Integrated Tax (b) Central Tax (c) State/Union territory Tax (d) Cess (II) Late fee (a) Central Tax (b) State/Union territory tax 11. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of

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g details of stock at Sl. No.8: (i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods; (ii) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoice/purchase taking useful life as five years. 4. The details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl. No. 8 (against entry 8 (d)) shall be duly certified by a practicing chartered accountant or cost accountant. Copy of the certificate shall be uploaded w

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Goods and Services Tax – Started By: – MEHUL SHAH – Dated:- 18-4-2018 Last Replied Date:- 20-4-2018 – I would like to know about third party payment for the goods received. Example: I have received the goods & i would like to instruct one of my client to pay to the said supplier on behalf of me to adjust the receivable from my client, is it possible in GST. I usually do this before GST.Thank you Mehul Shah – Reply By YAGAY AND SUN – The Reply = yes book adjustments are also allowed. – Discu

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Goods and Services Tax – Consumer Welfare Fund. – Deposit of amount into the fund – Payment of amount from the fund – Audit of the fund – Standing Committee of the fund – Rule 97 of the GST Rules, 2017 amended. – TMI Updates – Highlights

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Goods and Services Tax – Application for refund of tax, interest, penalty, fees or any other amount – Sub-rule (5) related to refund on account of inverted duty structure amended – See Rule 89 of the GST Rules, 2017 – TMI Updates – Highlights

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Goods and Services Tax – Seizure order – wrong mention of the provision – even if the seizure is treated to be under Section 129(1) of the Central G.S.T., as there was no provision of E-Way bill on th

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Goods and Services Tax – Started By: – Puneet Arora – Dated:- 18-4-2018 Last Replied Date:- 2-5-2018 – Hi SirI want to know some queries:-Hello SirWe have exported with 0 rated supply & we have received some exempted income like, Duty Draw Back, MEIS Licences, & SAD refundour query is what we will reverse the proportionate input tax credit again exempted income received , Duty drwa back, SAD REFUND , Licences.Puneet – Reply By KASTURI SETHI – The Reply = These are not exempted. Refund and drawback become due on account of export and tax already paid at the time of export on goods or inputs contained in final products exported. – Reply By Puneet Arora – The Reply = Which Section we will not reversed the ITC – Reply By Susheel Gupta

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 18-4-2018 – Goods and Services Tax (GST), introduced from July 1, 2017 is over nine months old now but has resulted in operational and implementation disruptions affecting all stakeholders. GST law, as drafted and legislated, is not free from the interpretational hassles. GST Council his however, making regular changes to fix the anomalies and hardships faced by taxpayers. There were no legislative changes in the Union Budget -2018. Taxpayers have already started challenging various provisions of GST laws and rules framed there under with more than 100 writs being filed in different courts. High courts and Supreme court have taken a liberal stand so far in view of the fact that law is new and is yet evolving. However, CBIC may move to Supreme court where the verdict is against the Government. This has been indicated in Circular No. 39 dated 03.04.2018 wherein it is has been hinted in relation to resolution of struck TRA

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HIGH COURT , where the petitioner made several representations to the effect that works contract for which agreement were executed prior to implementation of GST Act, 2017 (i.e. w.e.f. 01.07.2017) 2 per cent VAT alone should be applicable. The Court directed the Commissioner of Commercial Taxes to consider the petitioner's representations, such direction was given in view of the fact that petitioner 's representation was still pending when writ was filed and pass orders on merits and in accordance with law. In Aphro Ecommerce Solutions (P.) Ltd. v. Union of India 2017 (9) TMI 750 – DELHI HIGH COURT , the petitioner was a web developer and IT software solution services provider in the international and domestic market and prior to the implementation of the Integrated Goods and Service Tax Act, 2017 ('IGST Act'), there was no service tax on the export of services provided by the Petitioner. However, post the IGST Act, the export services provided by the Petitioner are cov

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a dealer for taking tax credit of taxes already paid under erstwhile Gujarat VAT Act under the new GST regime, the court issued notice to Advocate General as the vires of the State Act were under challenge. The statue was also enacted retrospectively imposing unreasonable restriction. In Shunson CJ v. State Tax Officer 2018 (4) TMI 580 – KERALA HIGH COURT , where the assessee sought release of goods detained under section 129 of CGST Act, 2017 as also Kerala SGST Act, 2017, dealing with detention, seizure and release of goods and conveyance in transit, it was directed to Competent Authority to complete adjudication within a week of communication of order provided under section 129 of CGST Act, 2017 and further if assessee complied with Rule 140(1) of Kerala GST Act, 2017, goods detained would be released to him forthwith. In J.J. Fabrics v. Kerala Authority for Advance Ruling Kerala State Goods & Service Tax 2018 (4) TMI 203 – KERALA HIGH COURT, where no action on part of revenue h

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Goods and Services Tax – 21/2018 – Dated:- 18-4-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 21/2018 – Central Tax New Delhi, the 18th April, 2018 G.S.R. 378 (E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Central Goods and Services Tax (Fourth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Central Goods and Services Tax Rules, 2017, – (i) in rule 89, for sub-rule (5), the following shall be substituted, namely:- (5). In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula:- Maximum Refund Am

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), section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and section 12 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) shall be credited to the Fund: Provided that an amount equivalent to fifty per cent. of the amount of integrated tax determined under sub-section (5) of section 54 of the Central Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund. (2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund. (3) Accounts of the Fund maintained by the Central Government shall be subject to audit by the Comptroller and Auditor General of India. (4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the 'Committee') with a Chairman, a Vice-Chairman, a Member Secre

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wers – (a) to require any applicant to get registered with any authority as the Central Government may specify; (b) to require any applicant to produce before it, or before a duly authorised officer of the Central Government or the State Government, as the case may be, such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application; (c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the Central Government or the State Government, as the case may be; (d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant; (e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and

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nsider an application, unless it has been inquired into, in material details and recommended for consideration accordingly, by the Member Secretary. (8) The Committee shall make recommendations:- (a) for making available grants to any applicant; (b) for investment of the money available in the Fund; (c) for making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication; (d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee); (e) for making available up to 50% of the funds credited to the Fund each year, for publicity/ consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty five crore rupees per annum. Explanation.- For the purposes of this rule, (a) 'Act' means

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(3 of 1956) and which has consumers studies as part of its curriculum for a minimum period of three years; and (vi) a complainant as defined under clause (b) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), who applies for reimbursement of legal expenses incurred by him in a case instituted by him in a consumer dispute redressal agency. (c) 'application' means an application in the form as specified by the Standing Committee from time to time; (d) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers; (e) 'Committee' means the Committee constituted under sub-rule (4); (f) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of go

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respondence 5. Effective date of cancellation of registration (Date of closure of business or the date from which registration is to be cancelled) 6. Reference number of cancellation order 7. Date of cancellation order 8. Details ofinputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods/plant and machinery on which input tax credit is required to be reversed and paid back to Government Sr. No. GSTIN Invoice/Bill of Entry Description of inputs held in stock, inputs contained in semi-finished or finished goods held in stock and capital goods /plant and machinery Unit Quantity Code (UQC) Qty Value (As adjusted by debit / credit note) Input tax credit/ Tax payable (whichever is higher) (Rs.) No. Date Central tax State/ Union territory tax Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 8 (a) Inputs held in stock (where invoice is available) 8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available)

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rrect to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of authorized signatory _______________________________________ Name _______________________________________ Designation/Status ____________________________ Date – dd/mm/yyyy Instructions: 1. This form is not required to be filed by taxpayers or persons who are registered as :- (i) Input Service Distributors; (ii) Persons paying tax under section 10; (iii) Non-resident taxable person; (iv) Persons required to deduct tax at source under section 51; and (v) Persons required to collect tax at source under section 52. 2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed. 3. Following points need to be taken care of while providing details of stock at Sl. No.8: (i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods

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2018 (4) TMI 956 – CESTAT NEW DELHI – TMI – Clandestine removal – corroborative evidences – Department has demanded the duty for the reason that there was high electricity consumption and on the basis of invoices / vouchers recovered during the period of search.
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Held that: – Apart from electricity consumption, no other corroborative evidence was collected by the department. No buyer of the finished goods was found or examined. No vouchers pertaining to raw material supply or inputs was found during the course of search. Other evidence regarding inputs, labour, transport were also not collected by the department – the clandestine removal is a very serious charge for which substantial evidence is required.
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Since, the department has not proved the clandestine removal of the finished goods with any corroborative evidence and made out a full proof case, demand cannot be confirmed – appeal allowed – decided in favor of appellant. – Excise Appeal No. 51934 -51935 of 2016 – Final

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material, production and clearance of finished goods. The finished goods of value of ₹ 6,90,000/- in aggregate were seized. A few vouchers were also recovered. On the basis of seized material, the department has made out a case of clandestine removal and demanded the duty along with penalties. Being aggrieved, the appellants have filed the present appeals. 4.. With this background, learned Counsel Shri Sudhir Malhotra, at the strength of written submissions submits that during the search in the premises, a file containing invoices dated 1.2.2011 to 29.3.11 were recovered. On the basis of recovered documents, duty demand of more than ₹ 3 crores was raised by the department but fact remains that the appellant is operating a very small rolling mills in the rented premise. The appellant does not possess any installation capacity to produce such quantity within a period of two months which was presumed by the Department. He also submits that period of dispute is November, 2009

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d it was only due to financial need, the appellant had aggravated their sale value by fabricating sale invoices to prove before the bank that they have high turn over. 9. Regarding the verification from the buyers, he submits that department has conducted inquiry with various parties who have denied any transaction with the appellant. This only proves that maximum invoices were fabricated and department could not unearth any evidence of removal of goods. 10. At the cost of repetition, learned counsel submits that except the sale invoices, no other documents such as purchase invoice or transport document were recovered from their factory, which clearly provides that said invoices were fabricated by them with sole intent to inflate the same for the banking authorities. 11. According to the learned Counsel, the sole basis for making the allegation is high consumption of electricity. He submits that there is heavy fluctuations and break down of the electricity during the relevant period, s

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ied the duty demand along with the penalty. 13. After hearing both the parties at length and on perusal of record, it appears that department has demanded the duty for the reason that there was high electricity consumption and on the basis of invoices / vouchers recovered during the period of search. 14. Regarding the electricity consumption, learned counsel also submitted that there was fluctuation / break down of electricity and each time furnace has to be restarted for which the extra electricity is required. We are satisfied that when there is fluctuation/ break down of electricity, for restarting the furnace, more electricity is required. 15. Regarding the allegation of vouchers, the submission of the department is that these vouchers were genuine. At the same time, the appellants submitted that fake vouchers were generated to show high turn over for obtaining the loan from the Bank. To this effect, the learned Counsel has produced a copy of the letter dated 15.2.2011 which was ad

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GST – States – S.O. 179 – Dated:- 18-4-2018 – BIHAR GOVERNMENT Commercial Tax Department Notification The 18th April 2018 S.O. 179 dated 18th April 2018-In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Bihar Goods and Services Tax (Fourth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force with effect from 18th April, 2018. 2. In the Bihar Goods and Services Tax Rules, 2017, – (i) in rule 89, for sub-rule (5), the following shall be substituted, namely:- (5). In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula:- Maximum Refund Amount = {(Turnover of inverted rated supply of goods and services) x Net ITC÷ Adjusted Total Turnover} – tax payable o

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unt, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund. (3) Accounts of the Fund maintained by the Central Government shall be subject to audit by the Comptroller and Auditor General of India. (4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the Committee ) with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilization of the money credited to the Fund for welfare of the consumers. (5) (a) The Committee shall meet as and when necessary, generally four times in a year; (b) the Committee shall meet at such time and place as the Chairman, or in his absence, the Vice-Chairman of the Committee may deem fit; (c) the meeting of the Committee shall be presided over by the Chairman, or in his absence, by the Vice-Chairman; (d

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elfare of consumers are stated to be carried on, to a duly authorised officer of the State Government, as the case may be; (d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant; (e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act; (f) to recover any sum due from any applicant in accordance with the provisions of the Act; (g) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant; (h) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars; (i) to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance and utility of the nature of activity under pursuit, after e

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rotection Council (as may be considered appropriate by the Committee); (e) for making available up to 50% of the funds credited to the Fund each year, for publicity/ consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty five crore rupees per annum. Explanation.- For the purposes of this rule, (a) 'applicant' means, (i) the Central Government or State Government; (ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State or Union Territory; (iii) any agency or organization engaged in consumer welfare activities for a minimum period of three years, registered under the Companies Act, 2013 (18 of2013) or under any other law for the time being in force; (iv) Village or mandal or samiti or samiti level co-operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes; (v) an educational or research instituti

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sumers; (d) 'Committee' means the Committee constituted under sub-rule (4); (e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which State tax has been paid; (f) Fund means the Consumer Welfare Fund established by the State Government under section 57 of the State Goods and Services Tax Act, 2017 (of 2017); (g) 'proper officer' means the officer having the power under the Act to make an order that the whole or any part of the state tax is refundable; (iii) in FORM GST ITC-03, after entry 5 (e), for the instruction against ** , the following shall be substituted, namely:- ** The value of capital goods shall be the invoice value reduced by 1/60th per month or part thereof from the date of invoice (iv) after FORM GSTR-8, the following FORM shall be inserted, namely:- FORM GSTR-10 (See rule 81) Final Return 1. GSTIN 2. Legal name 3. T

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ld in stock (where invoice is available) 8 (c) Capital goods/plant and machinery held in stock 8 (d) Inputs held in stock or inputs as contained in semi-finished /finished goods held in stock (where invoice is not available) 9. Amount of tax payable and paid (based on Table 8) Sr.No. Description ITC reversible/Tax payable Tax paid along with application for cancellation of registration (GST REG-16) Balance tax payable (3-4) Amount paid through debit to electronic cash ledger Amount paid through debit to electronic credit ledger Central Tax State/Union territory Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 9 10 1. Central Tax 2. State/Union territory Tax 3. Integrated Tax 4. Cess 10. Interest, late fee payable and paid Description Amount payable Amount Paid 1 2 3 (I) Interest on account of (a) Integrated Tax (b) Central Tax (c) State/Union territory Tax (d) Cess (II) Late fee (a) Central Tax (b) State/Union territory tax 11. Verification I hereby solemnly affirm and declare that the informat

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in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods; (ii) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoice/purchase taking useful life as five years. 4. The details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl. No. 8 (against entry 8 (d)) shall be duly certified by a practicing chartered accountant or cost accountant. Copy of the certificate shall be uploaded while filing the details. ; (v) for FORM GST DRC-07, the following shall be substituted, namely:- FORM GST DRC-07 [See rule 142(5)] Summary of the order 1. Details of order – (a) Order No. (b) Order date (c) Tax period – 2. Issues involved -<< drop down>> classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, excess refun

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GST – States – 15B/2018-State Tax – Dated:- 18-4-2018 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 18th April 2018. NOTIFICATION Notification No. 15B/2018-State Tax. No. JC(HQ)-1/GST/2018/Noti/1/E-way Bill/ADM-8.-In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Maharashtra Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Maharashtra State, hereby makes the following amendments in the Notifica

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GST – States – 13531-FIN-CT1-TAX-0034/2017-S.R.O. No. 149/2018 – Dated:- 18-4-2018 – FINANCE DEPARTMENT NOTIFICATION The 18th April, 2018 S.R.O. No. 149/2018- In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on recommendation of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Odisha Goods and Services Tax (Fourth Amendment) Rules, 2018. (2) They shall come into force on the date of their publication in the Odisha Gazette. 2. In the Odisha Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules) in rule 89, for sub-rule (5), the following sub-rule shall be substituted, namely:- (5). In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula:- Maximum Refund Amount =

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Services Tax Act, 2017(12 of 2017), read with Section 20 of the Integrated Goods and Services Tax Act, 2017(13 of 2017), shall be deposited in the Fund. (2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, Appellate Authority or court, the same shall be paid from the Fund. (3) Accounts of the Fund maintained by the State Government shall be subject to audit by the Comptroller and Auditor General of India. (4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the Committee ) with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the consumers. (5) (a) The Committee shall meet as and when necessary, generally four times in a year; (b) the Committee shall meet at such time and place as the Chairman, or in his absenc

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uation of the application; (c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the State Government; (d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant; (e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act; (f) to recover any sum due from any applicant in accordance with the provisions of the Act; (g) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant; (h) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars; (i) to recommend minimum financial assistance, by way of grant to

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spute, after its final adjudication; (d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee); (e) for making available up to 50% of the funds credited to the Fund each year, for publicity or consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Food Supplies and Consumer Welfare Department is not less than twenty five crore rupees per annum. Explanation.- For the purposes of this rule, (a) 'applicant' means, (i) the Central Government or State Government; (ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State; (iii) any agency or organization engaged in consumer welfare activities for a minimum period of three years, registered under the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force; (iv) village or mandal or samiti or samiti lev

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er sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers; (d) 'Committee' means the Committee constituted under sub-rule (4); (e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of Section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which State tax has been paid; (f) Fund means the Consumer Welfare Fund established by the State Government Section 57 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017); (g) 'proper officer' means the officer having the power under the Act to make an order that the whole or any part of the State tax is refundable. 4. In the said rules, in FORM GST ITC-03, after entry 5 (e), for the instruction against ** , the following instruction shall be substituted, namely:- ** The value of capital goods shall be the invoice value reduced by 1/60th per month or part thereof

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nion territory tax Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 8 (a) Inputs held in stock (where invoice is available) 8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available) 8 (c) Capital goods/plant and machinery held in stock 8 (d) Inputs held in stock or inputs as contained in semi-finished /finished goods held in stock (where invoice is not available) 9. Amount of tax payable and paid (based on Table 8) Sl.No. Description ITC reversible/Tax payable Tax paid along with application for cancellation of registration (GST REG-16) Balance tax payable (3-4) Amount paid through debit to electronic cash ledger Amount paid through debit to electronic credit ledger Central Tax State/ Union territory Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 9 10 1. Central Tax 2. State/Union territory Tax 3. Integrated Tax 4. Cess 10. Interest, late fee payable and paid Description Amount payable Amount Paid 1 2 3 (I) Interest on account of (a) Integrated Tax (b)

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availed. 3. Following points need to be taken care of while providing details of stock at Sl. No.8: (i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods; (ii) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoice/purchase taking useful life as five years. 4. The details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl. No. 8 (against entry 8 (d)) shall be duly certified by a practicing chartered accountant or cost accountant. Copy of the certificate shall be uploaded while filing the details. 6. In the said rules, for FORM GST DRC-07, the following form shall be substituted, namely:- FORM GST DRC-07 [See rule 142(5)] Summary of the order 1. Detai

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GST – States – F.12(46)FD/Tax/2017-Pt.-II-05 – Dated:- 18-4-2018 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: April 18, 2018 In exercise of the powers conferred by Section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, hereby make the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:- 1. Short title and commencement. (1) These rules may be called the Rajasthan Goods and Services Tax (Fourth Amendment) Rules, 2018. (2) They shall come into force on the date of their publication in the Official Gazette. 2. Amendment of rule 89.- The existing sub-rule (5) of rule 89 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, shall be substituted by the following, namely:- (5). In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula:- Maximum Re

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(5) of section 54 of the Rajasthan Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act,2017, shall be deposited in the Fund. (2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, Appellate Authority or court, the same shall be paid from the Fund. (3) Accounts of the Fund maintained by the State Government shall be subject to audit by the Comptroller and Auditor General of India. (4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the Committee ) with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the consumers. (5) (a) The Committee shall meet as and when necessary, generally four times in a year; (b) the Committee shall meet at such time and place as the Chairm

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sary for proper evaluation of the application; (c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the State Government; (d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant; (e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act; (f) to recover any sum due from any applicant in accordance with the provisions of the Act; (g) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant; (h) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars; (i) to recommend minimum financial assistance,

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nts in a consumer dispute, after its final adjudication; (d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee); (e) for making available up to 50% of the funds credited to the Fund each year, for publicity or consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Food Supplies and Consumer Welfare Department is not less than twenty five crore rupees per annum. Explanation.- For the purposes of this rule, (a) 'applicant' means, (i) the Central Government or State Government; (ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State; (iii) any agency or organization engaged in consumer welfare activities for a minimum period of three years, registered under the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force; (iv) village or mandal or

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cil, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers; (d) 'Committee' means the Committee constituted under sub-rule (4); (e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of Section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which State tax has been paid; (f) Fund means the Consumer Welfare Fund established by the State Government Section 57 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017); (g) 'proper officer' means the officer having the power under the Act to make an order that the whole or any part of the State tax is refundable. 4. Amendment of Form GST ITC-03.- In Form GST ITC-03, appended to the said rules, after the existing entry 5 (e), for the existing instruction "**The value of capital goods shall be the invoice value reduced by five percentage

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STIN Invoice/Bill of Entry Description of inputs held in stock, inputs contained in semi-finished or finished goods held in stock and capital goods /plant and machinery Unit Quantity Code (UQC) Qty Value (As adjusted by debit/ credit note) Input tax credit/Tax payable (whichever is higher) (Rs.) No. Date Central tax State/Union territory tax Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 8 (a) Inputs held in stock (where invoice is available) 8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available) 8 (c) Capital goods/plant and machinery held in stock 8 (d) Inputs held in stock or inputs as contained in semi-finished /finished goods held in stock (where invoice is not available) 9. Amount of tax payable and paid (based on Table 8) Sl.No. Description ITC reversible/Tax payable Tax paid along with application for cancellation of registration (GST REG-16) Balance tax payable (3-4) Amount paid through debit to electronic cash ledger Amount paid t

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Non-resident taxable person; (iv) Persons required to deduct tax at source under section 51; and (v) Persons required to collect tax at source under section 52. 2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed. 3. Following points need to be taken care of while providing details of stock at Sl. No.8: (i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods; (ii) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoice/purchase taking useful life as five years. 4. The details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl. No. 8 (a

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GST – States – 518-F.T.-21/2018-State Tax – Dated:- 18-4-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 518-F.T. Howrah, the 18th day of April, 2018 No. 21/2018-State Tax In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the West Bengal Goods and Services Tax (Fourth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force with immediate effect. 2. In the West Bengal Goods and Services Tax Rules, 2017, – (i) in rule 89, for sub-rule (5), the following shall be substituted, namely:- (5). In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula:- Maximum Refund Amount = {(Turnover of inverted rated supply of

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0 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund. (2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund. (3) Accounts of the Fund maintained by the West Bengal Government shall be subject to audit by the Comptroller and Auditor General of India. (4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the Committee ) with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the consumers. (5) (a) The Committee shall meet as and when necessary, generally four times in a year; (b) the Committee shall meet at such time and place as the Chairman, or in his absence, the Vice-Chairman of the Committee may deem fit; (c) the m

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any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the State Government, as the case may be; (d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant; (e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act; (f) to recover any sum due from any applicant in accordance with the provisions of the Act; (g) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilization of the grant; (h) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars; (i) to recommend minimum financial assistance, by way of grant to an applicant, having

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l adjudication; (d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee); (e) for making available up to 50% of the funds credited to the Fund each year, for publicity/ consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty five crore rupees per annum. Explanation.- For the purposes of this rule, (a) 'applicant' means, (i) the Central Government or State Government; (ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State or Union Territory; (iii) any agency or organization engaged in consumer welfare activities for a minimum period of three years, registered under the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force; (iv) village or mandal or samiti or samiti level co-operatives of

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of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers; (d) 'Committee' means the Committee constituted under sub-rule (4); (e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which central tax has been paid; (f) Fund means the Consumer Welfare Fund established by the State Government under section 57 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017); (g) 'proper officer' means the officer having the power under the Act to make an order that the whole or any part of the state tax is refundable; (iii) in FORM GST ITC-03, after entry 5 (e), for the instruction against ** , the following shall be substituted, namely:- ** The value of capital goods shall be the invoice value reduced by 1/60th per month or part thereof from the date of invoice

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3 4 5 6 7 8 9 10 11 12 8 (a) Inputs held in stock (where invoice is available) 8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available) 8 (c) Capital goods/plant and machinery held in stock 8 (d) Inputs held in stock or inputs as contained in semi-finished /finished goods held in stock (where invoice is not available) 9. Amount of tax payable and paid (based on Table 8) Sl.No. Description ITC reversible/Tax payable Tax paid along with application for cancellation of registration (GST REG-16) Balance tax payable (3-4) Amount paid through debit to electronic cash ledger Amount paid through debit to electronic credit ledger Central Tax State/ Union territory Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 9 10 1. Central Tax 2. State/Union territory Tax 3. Integrated Tax 4. Cess 10. Interest, late fee payable and paid Description Amount payable Amount Paid 1 2 3 (I) Interest on account of (a) Integrated Tax (b) Central Tax (c) State/Union territory Tax

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aken care of while providing details of stock at Sl. No.8: (i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods; (ii) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoice/purchase taking useful life as five years. 4. The details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl. No. 8 (against entry 8 (d)) shall be duly certified by a practicing chartered accountant or cost accountant. Copy of the certificate shall be uploaded while filing the details. (v) for FORM GST DRC-07, the following shall be substituted, namely:- FORM GST DRC-07 [See rule 142(5)] Summary of the order 1. Details of order – (a) Order No. (b) Order date (c) Tax period – 2. Is

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GST – States – G.O.Ms.No. 79 – Dated:- 18-4-2018 – GOVERNMENT OF TELANGANA Revenue (CT-II) Department G.O.Ms.No. 79 Dated: 18-04-2018 NOTIFICATION In exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely:- (1) These Rules may be called the Telangana Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force with effect from 23rd March, 2018. 2. In the Telangana Goods and Services Tax Rules, 2017,- (i) in Rule 45, in sub-rule (1), after the words, where such goods are sent directly t

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ii) in Rule 124 – (a) in sub-rule (4), in the first proviso, after the words Provided that , the letter a shall be inserted; (b) in sub-rule (5), in the first proviso, after the words Provided that , the letter a shall be inserted; (iii) for Rule 125, the following rule shall be substituted, namely:- 125. Secretary to the Authority.-An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority. ; (iv) in Rule 127, in clause (iv), after the words to furnish a performance report to the Council by the tenth , the word day shall be inserted; (v) in Rule 129, in sub-rule (6), for the words as allowed by the Standing Committee , the words as may be allowed by th

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rity.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings. (2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote. ; (viii) after Rule 137, in the Explanation, in clause (c), after sub-clause (b), the following sub-clause shall be inserted, namely: – c. any other person alleging, under sub-rule (1) of Rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of comm

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