Healthcare Services Intra-State Supply Exempt from Central Tax per SL.No.74, Notification No. 12/2017-Central Tax (Rate.
Case-Laws
GST
GST on Health care services – intra-state supply of Heal
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Reverse charge on SEZ units
Query (Issue) Started By: – Yugank Goel Dated:- 31-5-2018 Last Reply Date:- 6-2-2019 Goods and Services Tax – GST
Got 12 Replies
GST
Whether reverse charge is applicable for advocate services rendered to SEZ Units?
If yes, then what about the amount paid under reverse charge? Can we claim refund for the same?
Please clarify…
Reply By Alkesh Jani:
The Reply:
Sir,
There are two type of reverse charge scenarios provided in GST. First is with regards to nature of supply and/or nature of supplier. This scenario is covered by section 9 (3) of the CGST Act, 2017 (refer Notification No.13/2017-CT (Rates) dated 28.06.2017 as amended from time to time.
Second scenario is covered by section 9 (4) of the CGST Act, 2017. However, all categories of registered persons are exempted from the provisions of reverse charge under 9(4) of CGST Act, 2017 / section 5(4) of IGST Act, 2017, till 31.06.2018 (Notification No. 10/2018-CT (Rates) dated 23.03.2018).
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of services” means the supply of any service, where
(i) the supplier of service is located outside India;
(ii) the recipient of service is located in India; and
(iii) the place of supply of service is in India;”
Further, inter-state supply in terms of Section 7 (5) of IGST Act, 2017 is as under:-
“7. (5) Supply of goods or services or both,
(a) when the supplier is located in India and the place of supply is outside India;
(b) to or by a Special Economic Zone developer or a Special Economic Zone unit; or
(c) in the taxable territory, not being an intra-State supply and not covered elsewhere in this section,
shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce”.
On going through above, I am still of the view that SEZ unit is liable to pay GST on reverse charge basis.
Our experts may correct me if mistaken.
With Regards
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Your points are correct as per the GST Law. Ho
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
a zero-rated supply is eligible to claim GST refund in accordance with the provisions of the CGST Act, 2017. The two options are mentioned below:
* Supply of goods or services under Bond or Letter of Undertaking without payment of integrated tax and claim refund of unutilised input tax credit of CGST, SGST / UTGST and IGST; or
* Supply of goods or services with payment of integrated tax and claim of GST refund on tax paid.
Reply By KASTURI SETHI:
The Reply:
GST not payable. Refund eligible. Rightly advised by both experts.
Reply By Alkesh Jani:
The Reply:
Sir,
On going through the views expressed by our experts in the instant case, it can be said that an “Advocate” is required to obtain registration and service rendered to SEZ considering as export of service either on payment of IGST or under LUT and then claim refund of IGST paid, if any. Sorry I defer.
The export of service has been defined at Section 2(6) of IGST Act, 2017, which is as under:-
“(6) “export of services”
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eply:
Advocate need not worry about liability as it is liable in recipient's hand. SEZ could take a view that it is zero rated supply to avoid paying tax. if does not want to debate, then SEZ better pay tax and claim refund.
Reply By Lakshminarayanan TR:
The Reply:
By and Large, I echo the views of Alkesh Jani. SEZ is subject to 9(3), should discharge the tax and can go for refund of unutilised ITC on exports made with or without payment( both options available under refund scenarios). Notification no 18, applies only wrt to direct imports. Imports of services here only mean supplier located outside India so not applicable in case of an Advocate located in india.
Reply By LDRaj &CO:
The Reply:
Guess, we need to re-open this topic in light of recent amendment of SEZ rules 2006. As per SEZ act, procure from DTA is an import. Question is does SEZ overrule IGST for payment of RCM for advocate or GTA services?
There were case laws I beleive in the past where SEZ over rules other
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018
25/2018 Dated:- 31-5-2018 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 30/2018 – Central Tax dated 30-07-2018
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 25/2018 – Central Tax
New Delhi, the 31st May, 2018
G.S.R. 517(E).- In exercise of the powers conferred by sub-section (6)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
M/s Shri Ram Tiles And Sanitary Ware Versus Union of India And others
GST
2018 (6) TMI 110 – PUNJAB AND HARYANA HIGH COURT – TMI
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 31-5-2018
CWP-14316-2018 (O&M)
GST
MR. AJAY KUMAR MITTAL AND MR. TEJINDER SINGH DHINDSA, JJ.
For The Petitioner : Mr. Johan Kumar, Advocate
ORDER
AJAY KUMAR MITTAL, ACJ.
The petitioner has approached this Court under Articles 226/227 of the Constitution of India, seeking issuance of a writ in the nature of mandamus directing the respondents to either reopen and reinstate the facility of online submission of TRAN-I to the petitioner or to accept the Hard copy of TRAN-I of the petitioner and to allow Tax Credit of Rs. 775050.00 to it in respect o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Sher Singh Versus State of Punjab and others
GST
2018 (6) TMI 301 – PUNJAB AND HARYANA HIGH COURT – TMI
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 31-5-2018
CWP No. 14649 of 2018 (O&M)
GST
MR. AJAY KUMAR MITTAL, ACJ AND MR. TEJINDER SINGH DHINDSA, J.
For The Petitioner : Mr. S.K.Choudhary, Advocate
ORDER
TEJINDER SINGH DHINDSA, J.
Tender inquiry for award of contract for parking at Sabzi Mandi under Market Committee, Gurdaspur was floated in the month of March, 2018.
Instant petition has been filed by the petitioner raising a grievance that in spite of the bid submitted by the petitioner being the most competitive yet the same has not been accepted and the tender has been allotted in favour of respondent No.5.
L
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
petitioner.
Having heard counsel for the petitioner at length and having perused the pleadings on record, we are of the considered opinion that there is no merit in the petition and the same deserves to be dismissed.
It has gone uncontroverted that as per Clause 8(v) of the Standard Bidding Document, each bidder had to submit copy of last filed GST return along with GST number.
It is the case of the petitioner himself that GST number had not been furnished. Placed on record at Annexure P-5 is the order dated 11.05.2018 passed by the Executive Engineer (C) Punjab Mandi Board, Gurdaspur whereby the representation filed by the petitioner dated 25.03.2018 has been rejected and in which it has been specifically stated that as per record respo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Seeks to extend the due date for filing of FORM GSTR-6 for the months from July 2017 till June 2018.
10/2018 Dated:- 31-5-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 31st May, 2018
NOTIFICATION- 10/2018
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (here i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
M/s Abel Space Solutions LLP Versus M/s Schindler India Private Limited
GST
2018 (6) TMI 687 – THE NATIONAL ANTI-PROFITEERING AUTHORITY – 2018 (17) G. S. T. L. 621 (N. A. P. A.)
THE NATIONAL ANTI-PROFITEERING AUTHORITY – NAPA
Dated:- 31-5-2018
4/2018
GST
Sh. B.N. Sharma, Chairman, Sh. J.C. Chauhan, Technical Member and Ms. R. Bhagyadevi, Technical Member
ORDER
The present report dated 16.04.2018, has been received from the Director General of Safeguards (DGSG) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case are that an application dated 20.09.2017 was filed by above applicant before the Standing Committee, constituted under Rule 123 (1) of the above Rules alleging that the Respondent had not charged GST on the base price of the lift ordered by him from the Respondent, after excluding the pre-GST Excise Duty on the material component and thus he had been charged tax twice on the s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nce, hence an invoice dated 28.06.2017 was issued by the Respondent levying Service Tax at the then applicable rate. He had further observed that after installation of the second lift in the GST regime, two more invoices were issued on 27.07.2017 wherein the prevalent rate of GST was charged. The DGSG had also stated that as per the Finance Act, 1994, the supply and installation of lift amounted to “Works Contract” and as per Rule 2A of the Service Tax (Determination of Value) Rules, 2006, value of the service portion of the works contract was to be taken as equivalent to the gross amount charged for the works contract minus the value of property in goods transferred in the execution of the said works contract and on the goods transferred Value Added Tax was to be charged and on the service portion, Service Tax was leviable. He had further stated that as per Section 142 (10) and 142 (11) of the CGST Act, 2017, the goods or services or both supplied after coming in to force of the above
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
material was delivered before 30.06.2017 and hence, he was not in a position to pass such benefit to the Applicant.
4. The Applicant vide his letter dated 28.03.2018 to the DGSG had also intimated that his application dated 20.09.2017 was submitted when the CGST Act, 2017 had been freshly introduced and there were several provisions in it which were not clear to him. He had also intimated that a number of clarifications had come on the various issues pertaining to the above Act, due to which he had properly understood the implication of the invoices raised by the Respondent and found them correct as per the provisions of the CGST Act, 2017. He had therefore, requested the DGSG to treat his application as withdrawn. Based upon the above facts the DGSG had recommended closure of the present proceedings.
5. The above report was considered by the Authority in it's sitting held on 24.04.2018 and it was decided to hear the Applicant on 11.05.2018. The hearing was further rescheduled to 14
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r coming in to force of the GST, the tax had been charged without excluding the pre-GST regime Excise Duty and hence he had been charged tax twice once on the pre-GST Excise Duty and subsequently on the full value of the material used in the lift. It is clear from the perusal of the record that the Applicant had paid advance for purchase of this lift and he was charged the Service Tax which was leviable at the time of issue of the invoice on 28-06-2017, which he has not disputed and which is also correct as the Applicant was liable for payment of Service Tax under the then applicable provisions of Finance Act, 1994. However in respect of the two invoices dated 27-07-2017 as the installation of the second lift had been completed after coming in to force of the CGST Act, 2017, he was liable to be charged GST at the rate which was prevalent on 27-07-2017.
7. It is also apparent from the record that the Applicant vide his letter dated 28-03-2018 sent to the DGSG and vide his letter dated
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Extension of Due Date of Filing GSTR-6 for the Months of July, 2017 to June, 2018 till 31/07/2018.
12/2018–C.T./GST Dated:- 31-5-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 12/2018-C.T./GST
Dated: 31/05/2018
Notification No. 25/2018 – State Tax
In exercise of the powers conferred by sub-sec
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Seeks to further amend the SGST Rules,2017(Fourth Amendment,2018)
FTX.56/2017/Pt-II/114. Dated:- 31-5-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 31st May, 2018
No.FTX.56/2017/Pt-II/114.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, (Assam Act No. xxvIII of 2017) the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules. namely:-
1. Short title and commencement.
(1) These rules may be called the Assam Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from 18thApril, 2018.
2. Amendment in rule 89
In the principal rules, in rule 89, for sub-rule (5). the following shall be substituted, namely: –
"(5). In the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
owers –
(a) to require any applicant to get registered with any authority as the State Government may specify;
(b) to require any applicant to produce before it, or before a duly authorized officer of 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 authorized 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 apnlicant, in case of any default, or suppression of material information on his part, to refund in lumpa sum along with accrued interests the sanctioned grant to the Committee, and to be subject to prosecution under the Ac
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n Territory in India or other educational institutions established by an Act of Parliament or declared to be deemed as a University under section 3 of the University Grants Commission Act, 1956 (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 (l) 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.
(b) 'application' means an application in the form as specified by the Standing Committee from time to lime;
(c) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section ( I ) 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-r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
on
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
Integra-ted Tax
Cess
1
2
3
4
5
6
7
8
9
10
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
* Central Tax
(b) State/Union territory tax
Sl. No.
HSN
Description
4. Details of demand
SI. No.
Tax rate
Turnover
Place of supply
Act
Tax/ Cess
Interest
Penalty
Others
2
3
4
5
6
7
8
9
Signature
Name
Designation
V. B. PYARELAL,
Additional Chief Secretary to the Government of Assam,
Finance Department
Notification
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Seeks to Amend Extension Of Date For Filing Return By Input Service Distributor In Form Gstr-6
(1-H/2018) Dated:- 31-5-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
GOVERNMENT OF KARNATAKA
FINANCE SECRETARIAT
NOTIFICATION (1-H/2018)
[NO.KGST.CR.01/17-18], Bengaluru,
dated: 31.05.2018
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinaft
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
M/s Deloite Haskins & Sells Versus CGST & C. Ex. Kolkata North
Service Tax
2018 (8) TMI 487 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 31-5-2018
S.T. Appeal No.75403/18 – FO/75359/2018
Service Tax
SHRI P.K. CHOUDHARY, JUDICIAL MEMBER
Shri Harish Bindumadhavan, Adv. & Shri Hemant Jajodia, C.A. for the Appellant (s)
Shri K. Choudhury, Supdt. (A.R.) for the Revenue
ORDER
Per Shri P. K. Choudhary:
This is an appeal filed by the Appellant against Order-in-Appeal No.227/S.Tax.I/KOL/2017 dated 27.09.2017 passed by Commr. (Appeals) of CGST & Central Excise, Kolkata.
2. Briefly stated the facts of the case are that the appellant Deloitte Haskins & Sells (DHS) is a Member of Deloitte Global an incorporated associ
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
or any other premises of DHS- Kolkata and they cannot be considered as an “Input Service Distributor” as it failed to satisfy the definition as provided in Rule 2(m) of the Cenvat Credit Rules, 2004.
4. Heard both sides and perused the appeal records.
5. I find that there is no dispute that the DHS- Mumbai had issued the Debit Notes towards the proportionate share in the Subscription Fee paid to Deloitte Global along with Service Tax of the appellant DHS- Kolkata.
6. The Tribunal in the case of Amra Raja Power Systems Limited Vs. Commissioner of Customs & Central Excise, Tirupati – 2016 (43) STR 313 (Tri- Hyd.) held that when Service Tax has been duly discharged by the service provider, service recipient cannot be denied credit of Servi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ucts and similar services. The sister concerns are registered with Service Tax department and raises invoices and collects the charges for services from the appellants including the Service Tax. The sister concerns are thus integrally connected with the appellant factory as they provide the required marketing support in connection with the manufacturing operations. It is therefore clear that the services have a nexus with the appellants manufacturing activities and thus qualify as input services. The credit is sought to be denied alleging that the arrangement is merely sharing of common expenses and not rendering of service. The department cannot blow both hot and cold. When the department has accepted tax on the services provided by sister
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Emerson Process Management Ltd. Versus Commissioner of GST & Central Excise, Chennai South.
Central Excise
2018 (8) TMI 1569 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 31-5-2018
Appeal No. E/42487/2017, E/42486/2017 – FINAL ORDER No. 41723-41724/2018
Central Excise
Ms. Sulekha Beevi C.S. Member (Judicial)
Shri S. Adithya, Consultant For the Appellant
Shri R. Subramaniyan, AC (AR) For the Respondent
ORDER
The issues involved in both these appeals are similar, they were heard together and are disposed of by this common order.
2. The brief facts are that the appellant is a manufacturer of Industrial valves, regulators, actuators and are availing the facility of Cenvat Credit on inputs, capital goods and input services. During the course of verification of accounts for the period from April 2015, June 2015, July 2015, September 2015 and November 2015, it was noticed that the appellants had availed service tax credit for various services like Garden upke
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
maintenance services as per the requirement under the Statute to maintain a garden (Green Area) in terms of Pollution Control Order and under Factories Act. He relied upon the decision in the case of M/s.Rane TRW Steering System Ltd, 2018-TIOL-414- HC-MAD-CX, High Court of Madras. With regard to credit availed on interior decorator service, he submitted that these services were used only for modernization and repairs of the premises. He adverted to the sample invoice and argued that the works carried out were merely Rectification of welding booth floor, LVP paint booth scrubber foundation concrete work, Manual cover, plastic work indicating that these were merely repair and rectification works and therefore are covered by the definition of input services. With regard to credit availed on renting of immovable property, he submitted that the appellant had paid rent for the Branch Offices and the same has been denied stating that these branch offices are situated outside the factory and t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
appellant is eligible for garden upkeep/maintenance services. The appellant is a manufacturer and as per pollution control norms, they are required to maintain certain percentage of green area in their factory premises. The Hon.High Court of Madras in the case of M/s.Rane TRW Steering System Ltd (supra) has considered the very same issue and held that the credit is eligible. Following the same, I am of the view that the denial of credit is unjustified and requires to be set aside which I hereby do.
8. The second issue that arises for consideration is the credit availed on interior decorator services. It is brought out from evidence that the appellant had furnished invoices relating to the services. It is stated in para 18 of Order-in-Original No.08/2016 that the interior decorator service for designing and drawing of their office and workstations does not have a nexus with manufacturing activity and therefore it is not eligible for credit. The appellant had done some minor civil work
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
M/s Indian Farmers Fertilizer Co-operative Ltd. Versus Commissioner of CGST, Ex. & Customs, Bhubaneswar
Customs
2018 (9) TMI 762 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 31-5-2018
Cus. Appeal No. 75548/18 – Order No. FO/75361/2018
Customs
Shri P. K. Choudhary, Judicial Member
For the Appellant (s) : Shri H. K. Pandey, Advocate
For the Respondent (s) : Shri S. K. Naskar, Asstt. Commr. (A.R.)
Per Shri P. K. Choudhary :
This is an appeal filed by the Appellant against the Order-in- Appeal No.15/CUS/CCP-GST/2017 dated 16.11.2017 passed by the Commissioner (Appeals) of GST,Excise & Customs, BBSR.
2. Briefly stated the facts of the case are that the appellant imported Rock Phosphate from an overseas Supplier M/s. Jordon Phosphate Mines Limited, Amman, Jordon on the basis of the Memorandum of Agreement. They got rebate on CTR price on account of higher moisture and Silica contained in the Cargo of Rock Phosphate and subsequently change in the freight rate.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
decision of Priya Blue Industries Limited (Supra), dismissed the appeal filed by the Revenue. The relevant portion of the said decision is reproduced below :
“5. On perusal of the case records, we find that the refund application filed by the respondent on 25-5-2011, claiming refund of excess duty paid by it was returned by the Assistant Commissioner (Refund) under the cover of his letter dated 24-8-2011. Thereafter, the respondent had filed the appeal before the Commissioner (Appeals) on 12- 9-2011. Cause of action for filing appeal will not be considered as the date of assessment of the Bill of Entry inasmuch as the benefit of duty exemption provided under the above referred notifications was claimed by the respondent in the refund application, since the same was not considered at the time of assessment. Decision taken by the Department for non-consideration of the refund application filed after finalization of assessment and return of the same under the cover of letter dated 24-8
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
y the importer, can claim the same as refund. In this case, an amount of Rs. 6,06,887/- towards excise duty/additional duty of customs was paid by the respondent, since the benefit provided under notification dated 1-3-2006 was not claimed in the Bill of Entry. On the basis of information furnished by the respondent, since the Bill of Entry was assessed by the Customs Department and the assessed duty was paid by the respondent, it cannot be said that the duty was paid by the respondent “in pursuance of an order of assessment”.
The case of the respondent falls under the second category, i.e., “borne by him” contained in Section 27 ibid, according to which, since the duty incidence has been borne by the respondent, claiming of refund of such excess duty in terms of Section 27 ibid, in our view is in conformity with the statutory provisions.
7. The judgment of Hon'ble Supreme Court in the case of Priya Blue Industries Ltd. (supra) cited by Revenue in their grounds of appeal is disting
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of Customs, Delhi reported in 2010 (250) E.L.T. 30 (Del.) have held that duty borne by the person can claim refund under Section 27 ibid. The relevant paragraphs in the said judgment are extracted herein below :-
If, therefore, we refer to language of 4. Section 27, it is more than clear that the duty which is paid is not necessarily pursuant to an order of assessment but can also be 'borne by him'. Clauses (i) and (ii) of sub-section (1) of Section 27 are clearly in the alternative as the expression 'or' is found in between clauses (i) and (ii). The object of Section 27(i)(ii) is to cover those classes of cases, where the duty is paid by a person without an order of assessment, i.e. in a case like the present where the assessee pays the duty in ignorance of a notification which allows him payment of concessional rate of duty merely after filing a Bill of Entry. In fact, such a case is the present case in which there is no assessment order for being challenged in the appeal which is
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
IN RE : VARANASI DEVELOPMENT AUTHORITY
GST
2018 (10) TMI 307 – AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – 2018 (17) G.S.T.L. 52 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – AAR
Dated:- 31-5-2018
Order No. 8
GST
Shri Sanjay Kumar Pathak, Member (State Tax) and Dinesh Kumar, Member (Central Tax)
ORDER
=============
Document 1
[Order per : Sanjay Kumar Pathak, Member (State Tax)]. – à ¤â⬢à ¥â⬡à ¤¨à ¥Âà ¤¦à ¥Âà ¤°à ¥ââ¬Ã ¤¯
à ¤Åâà ¥ââ¬.à ¤Âà ¤¸.à ¤Ÿà ¥ââ¬. à ¤â⬦à ¤§à ¤¿à ¤¨à ¤¿à ¤¯à ¤®, 2017 à ¤¤à ¤¥à ¤¾ à ¤â⬰. à ¤ªà ¥Âà ¤°. à ¤Åâà ¥ââ¬.à ¤Âà ¤¸.à ¤Ÿà ¥ââ¬. à ¤â⬦à ¤§à ¤¿à ¤¨à ¤¿à ¤¯à ¤®, 2017 à ¤â⬢à ¥â⬠à ¤§à ¤¾à ¤°à ¤¾-98 à ¤â⬢à ¥â⬡
à ¤â⬦à ¤¨à ¥Âà ¤¤à ¤°à ¥Âà ¤ââ¬âà ¤¤ à ¤â⬦à ¤ââ¬âà ¥Âà ¤°à ¤¿à ¤® à ¤µà ¤¿à ¤¨à ¤¿à ¤°à ¥Âà ¤£à ¤¯ à ¤¹à ¥â⬡à ¤¤à ¥ à ¤¦à ¤¾à ¤ââ¬âà ¤¿à ¤² à ¤ªà ¥ÂÃ
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
à ¤¶à ¥Âà ¤°à ¥â⬠à ¤¡à ¥ââ¬.à ¤â⬢à ¥â⬡. à ¤®à ¤¿à ¤¤à ¥Âà ¤¤à ¤² (C.A.) à ¤¤à ¤¥à ¤¾ à ¤¶à ¥Âà ¤°à ¥â⬠à ¤¶à ¤¿à ¤µ à ¤â⬢à ¥Âà ¤®à ¤¾à ¤°
à ¤¤à ¤¿à ¤µà ¤¾à ¤°à ¥ââ¬, à ¤²à ¥â⬡à ¤ââ¬âà ¤¾à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¥ââ¬, à ¤µà ¤¾à ¤°à ¤¾à ¤£à ¤¸à ¥â⬠à ¤µà ¤¿à ¤â⬢à ¤¾à ¤¸ à ¤ªà ¥Âà ¤°à ¤¾à ¤§à ¤¿à ¤â⬢à ¤°à ¤£ à ¤â⬰à ¤ªà ¤¸à ¥Âà ¤¥à ¤¿à ¤¤ à ¤¹à ¥Âà ¤Âà ¥¤ à ¤â⬰à ¤¨à ¤â⬢à ¥â⬡ à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤¸à ¤°à ¥Âà ¤µà ¤¿à ¤¸ à ¤Ÿà ¥Ëâ à ¤â⬢à ¥Âà ¤¸
à ¤°à ¤¿à ¤Åâà ¥ââ¬Ã ¤® à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤¸à ¥ââ¬.à ¤¬à ¥ââ¬.à ¤Ëâ .à ¤¸à ¥ââ¬. à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤Åâà ¤¾à ¤°à ¥â⬠à ¤µà ¤¿à ¤Âà ¤¿à ¤¨à ¥Âà ¤¨ à ¤µà ¤¿à ¤Åâà ¥Âà ¤žà ¤ªà ¥Âà ¤¤à ¤¿à ¤¯à ¥â⬹à ¤ââ¬Å¡ à ¤â⬢à ¥â⬹ à ¤¸à ¤ââ¬Å¡Ã ¤¦à ¤°à ¥Âà ¤Âà ¤¿à ¤¤ à ¤â⬢Ã
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
¥â⬡à ¤ââ¬Å¡ à ¤Âà ¤¡à ¥ââ¬Ã ¤¶à ¤¨à ¤² à ¤â⬢à ¤®à ¤¿à ¤¶à ¥Âà ¤¨à ¤° à ¤ââ¬âà ¥Âà ¤°à ¥â⬡à ¤¡-1, à ¤µà ¤¾à ¤£à ¤¿à ¤Åâà ¥Âà ¤¯ à ¤â⬢à ¤°, à ¤Åâà ¥â⬹à ¤¨-à ¤¦à ¥Âà ¤µà ¤¿à ¤¤à ¥ââ¬Ã ¤¯,
à ¤µà ¤¾à ¤°à ¤¾à ¤£à ¤¸à ¥â⬠à ¤¸à ¥â⬡ à ¤â⬠à ¤µà ¥â⬡à ¤¦à ¤¨ à ¤ªà ¤¤à ¥Âà ¤° à ¤â⬢à ¥â⬡ à ¤¤à ¤¥à ¥Âà ¤¯à ¥â⬹à ¤ââ¬Å¡ à ¤ªà ¤° à ¤µà ¤¿à ¤Âà ¤¾à ¤ââ¬â à ¤â⬢à ¤¾ à ¤ªà ¤â⬢à ¥Âà ¤· à ¤â⬦à ¤ââ¬âà ¥Âà ¤°à ¤¿à ¤® à ¤µà ¤¿à ¤¨à ¤¿à ¤¶à ¥Âà ¤šà ¤¯ à ¤ªà ¥Âà ¤°à ¤¾à ¤§à ¤¿à ¤â⬢à ¤°à ¤£ à ¤â⬢à ¥â⬡ à ¤¸à ¤®à ¤â⬢à ¥Âà ¤·
à ¤ªà ¥Âà ¤°à ¤¸à ¥Âà ¤¤à ¥Âà ¤¤ à ¤â⬢à ¤°à ¤¾à ¤¨à ¥â⬡ à ¤â⬢à ¥â⬠à ¤â⬦à ¤ªà ¥â⬡à ¤â⬢à ¥Âà ¤·à ¤¾ à ¤â⬢à ¥â⬠à ¤ââ¬âà ¤¯à ¥ââ¬Ã ¥¤ à ¤Âà ¤¡à ¥ââ¬Ã ¤¶à ¤¨à ¤² à ¤â⬢à ¤®à ¤¿à ¤¶à ¥Âà ¤¨à ¤° à ¤ââ¬âà ¥Âà ¤°à ¥â⬡Ã
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
¤ââ¬â à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤¨à ¤¿à ¤®à ¥Âà ¤¨
à ¤¤à ¤¥à ¥Âà ¤¯ à ¤ªà ¥Âà ¤°à ¤¸à ¥Âà ¤¤à ¥Âà ¤¤ à ¤â⬢à ¤¿à ¤¯à ¥â⬡ à ¤ââ¬âà ¤¯à ¥â⬡ à ¤¹à ¥Ëâ à ¤ââ¬Å¡-
Document 2
1. à ¤µà ¤¿à ¤â⬢à ¤¾à ¤¸ à ¤ªà ¥Âà ¤°à ¤¾à ¤§à ¤¿à ¤â⬢à ¤°à ¤£ à ¤â⬢à ¤¾ à ¤ââ¬âà ¤ à ¤¨ “Uttar Pradesh Urban Planning & Devel-
opment Act, 1973” à ¤â⬢à ¥â⬡ à ¤â⬦à ¤§à ¥ââ¬Ã ¤¨ à ¤â⬢à ¤¿à ¤¯à ¤¾ à ¤Åâà ¤¾à ¤¤à ¤¾ à ¤¹à ¥Ëâ à ¥¤ à ¤â⬡à ¤¸ à ¤â⬦à ¤§à ¤¿à ¤¨à ¤¿à ¤¯à ¤® à ¤â⬢à ¥â⬠à ¤§à ¤¾à ¤°à ¤¾-4 à ¤â⬢à ¥â⬡
à ¤â⬦à ¤¨à ¥Âà ¤¤à ¤°à ¥Âà ¤ââ¬âà ¤¤ à ¤¯à ¤¹ Body à ¤â⬢à ¥â⬰à ¤°à ¥Âà ¤ªà ¥â⬹à ¤°à ¥â⬡à ¤Ÿ à ¤¹à ¥â⬹à ¤¨à ¥â⬡ à ¤â⬢à ¥â⬡ à ¤â⬢à ¤¾à ¤°à ¤£ Government Authority à ¤¨à ¤¹à ¥ââ¬Ã ¤ââ¬Å¡
à ¤¹à ¥â⬹ à ¤¸à ¤â⬢à ¤¤à ¥â⬠à ¥¤
2.
3.
4.
5.
6.
Autonomous à ¤¹à ¥â⬹Ã
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
°à ¤£ à ¤¸à ¥â⬡à ¤µà ¤¾à ¤ââ¬Åà ¤ââ¬Å¡ à ¤ªà ¤° à ¤â⬢à ¤°à ¤®à ¥Âà ¤â⬢à ¥Âà ¤¤à ¤¿ à ¤¹à ¥â⬡à ¤¤à ¥ à ¤ªà ¤¾à ¤¤à ¥Âà ¤° à ¤¨à ¤¹à ¥ââ¬Ã ¤ââ¬Å¡ à ¤ªà ¤¾à ¤¯à ¤¾ à ¤ââ¬âà ¤¯à ¤¾à ¥¤
à ¤µà ¤¿à ¤Âà ¤¾à ¤ââ¬â à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤¦à ¤¿à ¤¨à ¤¾à ¤ââ¬Å¡Ã ¤â⬢ 30-1-2018 à ¤â⬢à ¥â⬹ Times of India à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤ªà ¥Âà ¤°à ¤â⬢à ¤¾à ¤¶à ¤¿à ¤¤ à ¤ââ¬âà ¤¬à ¤° à ¤â⬢à ¤¾
à ¤â⬰à ¤¦à ¥Âà ¤§à ¤°à ¤£ à ¤¦à ¤¿à ¤¯à ¤¾ à ¤ââ¬âà ¤¯à ¤¾ à ¤¹à ¥Ëâ à ¤¤à ¤¥à ¤¾ à ¤¯à ¤¹ à ¤â⬢à ¤¥à ¤¨ à ¤â⬢à ¤¿à ¤¯à ¤¾ à ¤ââ¬âà ¤¯à ¤¾ à ¤¹à ¥Ëâ à ¤â⬢à ¤¿ à ¤ââ¬âà ¥Âà ¤°à ¥â⬡à ¤Ÿà ¤° à ¤¨à ¥â⬹à ¤Âà ¤¡à ¤¾ à ¤â⬦à ¤¥à ¥â⬰à ¤°à ¤¿à ¤Ÿà ¥ââ¬
Civic Body à ¤¹à ¥Ëâ , à ¤â⬢à ¥Âà ¤¯à ¥â⬹à ¤ââ¬Å¡Ã ¤â⬢à ¤¿ à ¤µà ¤¹à ¤¾à ¤ à ¤â⬢à ¥â⬹à ¤Ëâ à ¤â⬦à ¤¨à ¥Âà ¤¯ Civic Bo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
¤°à ¤¾ à ¤Âà ¥ââ¬
à ¤¸à ¤®à ¤¾à ¤¨ à ¤¸à ¥â⬡à ¤µà ¤¾à ¤¯à ¥â⬡à ¤ââ¬Å¡ à ¤¦à ¥â⬠à ¤Åâà ¤¾à ¤¤à ¥â⬠à ¤¹à ¥Ëâ à ¤ââ¬Å¡Ã ¥¤
à ¤¯à ¤¦à ¤¿ VDA (Varanasi Development Authority) à ¤â⬢à ¥â⬹ (Government Au-
thority) à ¤®à ¤¾à ¤¨ à ¤Âà ¥â⬠à ¤²à ¤¿à ¤¯à ¤¾ à ¤Åâà ¤¾à ¤¤à ¤¾ à ¤¹à ¥Ëâ à ¤¤à ¥â⬹ à ¤Âà ¥â⬠à ¤¸à ¤ââ¬Å¡Ã ¤µà ¤¿à ¤§à ¤¾à ¤¨ à ¤â⬢à ¥â⬡ à ¤â⬦à ¤¨à ¥Âà ¤šà ¥Âà ¤â⬺à ¥â⬡à ¤¦-243W à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤µà ¤°à ¥Âà ¤£à ¤¿à ¤¤
à ¤â⬢à ¤¾à ¤°à ¥Âà ¤¯à ¥â⬹à ¤ââ¬Å¡ à ¤¹à ¥â⬡à ¤¤à ¥ à ¤¦à ¥â⬠à ¤ââ¬âà ¤¯à ¥â⬠à ¤¸à ¥â⬡à ¤µà ¤¾à ¤ââ¬Åà ¤ââ¬Å¡ à ¤â⬢à ¥â⬡ à ¤¬à ¤¦à ¤²à ¥â⬡ à ¤ªà ¥Âà ¤°à ¤¾à ¤ªà ¥Âà ¤¤ à ¤§à ¤¨à ¤°à ¤¾à ¤¶à ¤¿ à ¤ªà ¤° à ¤â⬢à ¤°à ¤®à ¥Âà ¤â⬢à ¥Âà ¤¤à ¤¿ à ¤â⬦à ¤¨à ¥Âà ¤®à ¤¨à ¥Âà ¤¯
à ¤¹à ¥â⬹à ¤ââ¬âà ¥ââ¬Ã ¥¤
Document 3
4. Ã Â
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
¤Â¾ à ¤ââ¬âà ¤¯à ¤¾ à ¤¹à ¥Ëâ à ¤â⬢à ¤¿ :-
ââ¬ÅUttar Pradesh Uraban Planning & Development Act, 1973″ à ¤â⬢à ¥â⬡
à ¤â⬦à ¤§à ¥ââ¬Ã ¤¨ à ¤ââ¬âà ¤ à ¤¿à ¤¤ à ¤µà ¤¿à ¤â⬢à ¤¾à ¤¸ à ¤ªà ¥Âà ¤°à ¤¾à ¤§à ¤¿à ¤â⬢à ¤°à ¤£ à ¤Åâà ¥ââ¬.à ¤Âà ¤¸.à ¤Ÿà ¥ââ¬. à ¤â⬦à ¤§à ¤¿à ¤¨à ¤¿à ¤¯à ¤® à ¤â⬢à ¥â⬡ à ¤â⬦à ¤¨à ¥Âà ¤¤à ¤°à ¥Âà ¤ââ¬âà ¤¤ “Exempt Enti
ty” à ¤¹à ¥Ëâ à ¤ââ¬Å¡ à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤¨à ¤¹à ¥ââ¬Ã ¤ââ¬Å¡Ã ¥¤
5. à ¤¸à ¥ââ¬.à ¤Åâà ¥ââ¬.à ¤Âà ¤¸.à ¤Ÿà ¥ââ¬. à ¤â⬦à ¤§à ¤¿à ¤¨à ¤¿à ¤¯à ¤® à ¤¤à ¤¥à ¤¾ à ¤â⬰.à ¤ªà ¥Âà ¤°. à ¤Âà ¤¸. à ¤Åâà ¥ââ¬.à ¤Âà ¤¸.à ¤Ÿà ¥ââ¬. à ¤â⬦à ¤§à ¤¿à ¤¨à ¤¿à ¤¯à ¤® à ¤â⬢à ¥â⬠à ¤§à ¤¾à ¤°à ¤¾-2(84)
à ¤â⬢à ¥â⬡ à ¤â⬦à ¤¨à ¥Âà ¤¤à ¤°à ¥Âà ¤ââ¬âà ¤¤ à ¤â⬢à ¥â⬡à ¤¨à ¥Âà ¤¦à ¥Âà ¤° à ¤¸à ¤°à ¤â⬢à ¤¾à ¤°, à ¤°à ¤¾à ¤Åâà ¥ÂÃ
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
à ¤¿ à ¤²à ¥â⬹à ¤â⬢ à ¤ªà ¥Âà ¤°à ¤¾à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¥â⬠à ¤â⬢à ¥â⬡ à ¤°à ¥ââ¬Å¡Ã ¤ª à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤â⬢à ¥â⬡à ¤¨à ¥Âà ¤¦à ¥Âà ¤° à ¤¸à ¤°à ¤â⬢à ¤¾à ¤°, à ¤°à ¤¾à ¤Åâà ¥Âà ¤¯ à ¤¸à ¤°à ¤â⬢à ¤¾à ¤° à ¤â⬦à ¤¥à ¤µà ¤¾
à ¤â⬢à ¤¿à ¤¸à ¥â⬠à ¤¸à ¥Âà ¤¥à ¤¾à ¤¨à ¥ââ¬Ã ¤¯ à ¤ªà ¥Âà ¤°à ¤¾à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¥â⬠à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤²à ¥â⬹à ¤â⬢ à ¤ªà ¥Âà ¤°à ¤¾à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¥â⬠à ¤â⬢à ¥â⬡ à ¤¦à ¤¾à ¤¯à ¤¿à ¤¤à ¥Âà ¤µà ¥â⬹à ¤ââ¬Å¡ à ¤â⬢à ¥â⬡ à ¤¨à ¤¿à ¤°à ¥Âà ¤µà ¤¹à ¤¨ à ¤â⬢à ¥â⬡ à ¤â⬢à ¥Âà ¤°à ¤® à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤â⬢à ¤¿à ¤ à ¤ââ¬âà ¤Â
à ¤¸à ¤ââ¬Å¡Ã ¤µà ¥Âà ¤¯à ¤µà ¤¹à ¤¾à ¤° “à ¤â⬢à ¤¾à ¤°à ¥â⬹à ¤¬à ¤¾à ¤° (business) ” à ¤â⬢à ¥â⬠à ¤¶à ¥Âà ¤°à ¥â⬡à ¤£à ¥â⬠à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤¹à Â
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
¤¾à ¤²à ¤¯, à ¤Âà ¤¾à ¤°à ¤¤ à ¤¸à ¤°à ¤â⬢à ¤¾à ¤° (à ¤°à ¤¾à ¤Åâà ¤¸à ¥Âà ¤µ à ¤µà ¤¿à ¤Âà ¤¾à ¤ââ¬â) à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤Åâà ¤¾à ¤°à ¥â⬠à ¤µà ¤¿à ¤Åâà ¥Âà ¤žà ¤ªà ¥Âà ¤¤à ¤¿ à ¤¸à ¤ââ¬Å¡.
11/2017-C.T. (Rate) (à ¤¸à ¤®à ¤¯-à ¤¸à ¤®à ¤¯ à ¤ªà ¤° à ¤¸à ¤ââ¬Å¡Ã ¤¶à ¥â⬹à ¤§à ¤¿à ¤¤) à ¤¤à ¤¥à ¤¾ à ¤µà ¤¿à ¤Åâà ¥Âà ¤žà ¤ªà ¥Âà ¤¤à ¤¿ à ¤¸à ¤ââ¬Å¡. 12/2017-C.T. (Rate)
(à ¤¸à ¤®à ¤¯-à ¤¸à ¤®à ¤¯ à ¤ªà ¤° à ¤¸à ¤ââ¬Å¡Ã ¤¶à ¥â⬹à ¤§à ¤¿à ¤¤) à ¤¤à ¤¥à ¤¾ à ¤â⬡à ¤¨à ¤â⬢à ¥â⬡ à ¤¸à ¤®à ¤¤à ¥Âà ¤²à ¥Âà ¤¯ à ¤â⬰à ¤¤à ¥Âà ¤¤à ¤° à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶ à ¤°à ¤¾à ¤Åâà ¥Âà ¤¯ à ¤¸à ¤°à ¤â⬢à ¤¾à ¤° à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤Åâà ¤¾à ¤°à ¥ââ¬
Document 4
à ¤µà ¤¿à ¤Åâà ¥Âà ¤žà ¤ªà ¥Âà ¤¤à ¤¿ à ¤¸à ¤ââ¬Å¡. KA.NI.-2-842/XI-9(47)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
à ¤¹ à ¤¤à ¤¥à ¥Âà ¤¯ à ¤¨à ¤¿à ¤°à ¥Âà ¤µà ¤¿à ¤µà ¤¾à ¤¦ à ¤¹à ¥Ëâ à ¤â⬢à ¤¿ à ¤µà ¤¿à ¤â⬢à ¤¾à ¤¸ à ¤ªà ¥Âà ¤°à ¤¾à ¤§à ¤¿à ¤â⬢à ¤°à ¤£ à ¤â⬢à ¤¾ à ¤ââ¬âà ¤ à ¤¨ “Uttar Pradesh
Urabn Planning and Development Act, 1973” à ¤â⬢à ¥â⬡ à ¤â⬦à ¤§à ¥ââ¬Ã ¤¨ à ¤â⬢à ¤¿à ¤¯à ¤¾ à ¤ââ¬âà ¤¯à ¤¾ à ¤¹à ¥Ëâ à ¥¤ à ¤¯à ¤¹ Act of
State Legislature, Uttar Pradesh à ¤¹à ¥Ëâ à ¥¤
10. à ¤â⬰à ¤â⬢à ¥Âà ¤¤ à ¤µà ¤¿à ¤§à ¤¿à ¤â⬢ à ¤ªà ¥Âà ¤°à ¤¾à ¤µà ¤¿à ¤§à ¤¾à ¤¨à ¥â⬹à ¤ââ¬Å¡ à ¤¸à ¥â⬡ à ¤¯à ¤¹ à ¤¸à ¥Âà ¤ªà ¤·à ¥Âà ¤Ÿ à ¤¹à ¥Ëâ à ¤â⬢à ¤¿ à ¤µà ¤¿à ¤â⬢à ¤¾à ¤¸ à ¤ªà ¥Âà ¤°à ¤§à ¤¿à ¤â⬢à ¤°à ¤£ à ¤â⬢à ¥â⬡à ¤¨à ¥Âà ¤¦à ¥Âà ¤° à ¤¸à ¤°à ¤â⬢à ¤¾à ¤°
à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤Åâà ¤¾à ¤°à ¥â⬠à ¤µà ¤¿à ¤Åâà ¥Âà ¤žà ¤ªà ¥Âà ¤¤à ¤¿ à ¤¸à ¤ââ¬Å¡. 1
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
à ¤¾à ¤·à ¤¿à ¤¤ Government Authority à ¤¹à ¥Ëâ à ¤ââ¬Å¡ à ¤¤à ¤¥à ¤¾ à ¤¸à ¤ââ¬Å¡Ã ¤µà ¤¿à ¤§à ¤¾à ¤¨
à ¤â⬢à ¥â⬡ à ¤â⬦à ¤¨à ¥Âà ¤šà ¥Âà ¤â⬺à ¥â⬡à ¤¦ 243W à ¤Âà ¤µà ¤ââ¬Å¡ à ¤â⬡à ¤¸à ¤¸à ¥â⬡ à ¤¸à ¤®à ¥Âà ¤¬à ¤¨à ¥Âà ¤§à ¤¿à ¤¤ à ¤¬à ¤¾à ¤°à ¤¹à ¤µà ¥ââ¬Ã ¤ââ¬Å¡ à ¤â⬦à ¤¨à ¥Âà ¤¸à ¥ââ¬Å¡Ã ¤šà ¥â⬠à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤â⬦à ¤ââ¬Å¡Ã ¤â⬢à ¤¿à ¤¤ à ¤¦à ¤¾à ¤¯à ¤¿à ¤¤à ¥Âà ¤¯à ¥â⬹à ¤ââ¬Å¡ à ¤â⬢à ¥â⬡ à ¤¨à ¤¿à ¤°à ¥Âà ¤µà ¤¹à ¤¨ à ¤â⬢à ¥â⬡
à ¤¸à ¤ââ¬Å¡Ã ¤¦à ¤°à ¥Âà ¤ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤µà ¤¿à ¤â⬢à ¤¾à ¤¸ à ¤ªà ¥Âà ¤°à ¤¾à ¤§à ¤¿à ¤â⬢à ¤°à ¤£ à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤ªà ¥Âà ¤°à ¤¦à ¤¾à ¤¨ à ¤â⬢à ¥â⬠à ¤Åâà ¤¾ à ¤°à ¤¹à ¥â⬠à ¤¸à ¥â⬡à ¤µà ¤¾à ¤¯à ¥â⬡à ¤ââ¬Å¡ à ¤â⬢à ¥â⬡à ¤¨à ¥Âà ¤¦à ¥Âà ¤° à ¤¸à ¤°à ¤â⬢à ¤¾à ¤° à ¤Åâà ¤¾à ¤°à ¥â
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤ªà ¥Âà ¤°à ¤¦à ¤¾à ¤¨ à ¤â⬢à ¥â⬠à ¤Åâà ¤¾ à ¤°à ¤¹à ¥â⬠à ¤Âà ¤¸à ¥â⬠à ¤¸à ¥â⬡à ¤µà ¤¾à ¤¯à ¥â⬡à ¤ââ¬Å¡ à ¤Åâà ¥â⬹ à ¤â⬢à ¥â⬡à ¤¨à ¥Âà ¤¦à ¥Âà ¤° à ¤¸à ¤°à ¤â⬢à ¤¾à ¤° à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤Åâà ¤¾à ¤°à ¥â⬠à ¤µà ¤¿à ¤Åâà ¥Âà ¤žà ¤ªà ¥Âà ¤¤à ¤¿ à ¤¸à ¤ââ¬Å¡.
11/2017-C.T. (Rate) (à ¤¸à ¤®à ¤¯-à ¤¸à ¤®à ¤¯ à ¤ªà ¤° à ¤¸à ¤ââ¬Å¡Ã ¤¶à ¥â⬹à ¤§à ¤¿à ¤¤) à ¤¤à ¤¥à ¤¾ à ¤â⬰à ¤¤à ¥Âà ¤¤à ¤° à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶ à ¤°à ¤¾à ¤Åâà ¥Âà ¤¯ à ¤¸à ¤°à ¤â⬢à ¤¾à ¤° à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾
à ¤Åâà ¤¾à ¤°à ¥â⬠à ¤µà ¤¿à ¤Åâà ¥Âà ¤žà ¤ªà ¥Âà ¤¤à ¤¿ à ¤¸à ¤ââ¬Å¡. KA.NI.-2-842/XI-9(47)/17-U.P. Act-1-2017-Order – (09)-2017 à ¤¦à ¤¿à ¤¨à ¤¾à ¤ââ¬Å¡Ã ¤â⬢
30-6-2017 à ¤¸à ¥â⬡ à ¤â⬠à ¤šà ¥Âà ¤â⬺à ¤¾à ¤¦à ¤¿à ¤¤ à ¤Â
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
£à ¤¯ à ¤â⬢à ¤¾
à ¤â⬢à ¥â⬹à ¤Ëâ à ¤ªà ¥Âà ¤°à ¤Âà ¤¾à ¤µ à ¤¨à ¤¹à ¥ââ¬Ã ¤ââ¬Å¡ à ¤ªà ¤¡à ¤¼à ¥â⬡à ¤ââ¬âà ¤¾à ¥¤
à ¤µà ¤¿à ¤¨à ¤¿à ¤°à ¥Âà ¤£à ¤¯
12. à ¤¸à ¥ââ¬.à ¤Åâà ¥ââ¬.à ¤Âà ¤¸.à ¤Ÿà ¥ââ¬. à ¤â⬦à ¤§à ¤¿à ¤¨à ¤¿à ¤¯à ¤® 2017 à ¤¤à ¤¥à ¤¾ à ¤â⬰.à ¤ªà ¥Âà ¤°. à ¤Âà ¤¸. à ¤Åâà ¥ââ¬.à ¤Âà ¤¸.à ¤Ÿà ¥ââ¬. à ¤â⬦à ¤§à ¤¿à ¤¨à ¤¿à ¤¯à ¤®, 2017
à ¤â⬢à ¥â⬡ à ¤ªà ¥Âà ¤°à ¤¾à ¤µà ¤¿à ¤§à ¤¾à ¤¨à ¥â⬹à ¤ââ¬Å¡ à ¤â⬢à ¥â⬡ à ¤â⬦à ¤¨à ¥Âà ¤¸à ¤¾à ¤° à ¤â⬢à ¥â⬹à ¤Ëâ Entity 'Exempt Entity' à ¤¨à ¤¹à ¥ââ¬Ã ¤ââ¬Å¡ à ¤¹à ¥Ëâ à ¥¤ à ¤µà ¤¾à ¤°à ¤¾à ¤£à ¤¸à ¥â⬠à ¤µà ¤¿à ¤â⬢à ¤¾à ¤¸ à ¤ªà ¥Âà ¤°à ¤¾à ¤§à ¤¿à ¤â⬢à ¤°à ¤£
à ¤â⬢à ¥â⬡à ¤¨à ¥Âà ¤¦à ¥Âà ¤° à ¤¸à ¤°à ¤â⬢à ¤¾à ¤° à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤Åâà ¤¾à ¤°à ¥â⬠à ¤µà ¤¿à ¤Åâà ¥
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤ªà ¤°à ¤¿à ¤Âà ¤¾à ¤·à ¤¿à ¤¤ Governmental Au-
thority à ¤¹à ¥Ëâ à ¥¤ à ¤µà ¤¾à ¤°à ¤¾à ¤£à ¤¸à ¥â⬠à ¤µà ¤¿à ¤â⬢à ¤¾à ¤¸ à ¤ªà ¥Âà ¤°à ¤¾à ¤§à ¤¿à ¤â⬢à ¤°à ¤£ à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤â⬠à ¤ªà ¥ââ¬Å¡Ã ¤°à ¥Âà ¤¤à ¤¿ (Supply) à ¤â⬢à ¥â⬠à ¤Åâà ¤¾ à ¤°à ¤¹à ¥â⬠à ¤Âà ¤¸à ¥â⬠à ¤¸à ¥â⬡à ¤µà ¤¾à ¤ââ¬Åà ¤ââ¬Å¡ à ¤Âà ¤µà ¤ââ¬Å¡
à ¤µà ¤¸à ¥Âà ¤¤à ¥Âà ¤ââ¬Åà ¤ââ¬Å¡, à ¤Åâà ¤¿à ¤¨à ¥Âà ¤¹à ¥â⬡à ¤ââ¬Å¡ à ¤â⬢à ¥â⬡à ¤¨à ¥Âà ¤¦à ¥Âà ¤° à ¤¸à ¤°à ¤â⬢à ¤¾à ¤° à ¤Âà ¤µà ¤ââ¬Å¡ à ¤°à ¤¾à ¤Åâà ¥Âà ¤¯ à ¤¸à ¤°à ¤â⬢à ¤¾à ¤° à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤µà ¤¿à ¤Åâà ¥Âà ¤žà ¤ªà ¥Âà ¤¤à ¤¿ à ¤â⬢à ¥â⬡ à ¤®à ¤¾à ¤§à ¥Âà ¤¯à ¤® à ¤¸à ¥â⬡ à ¤â⬢à ¤°à ¤®à ¥Âà ¤â⬢à ¥Âà ¤¤à ¤¿ à ¤ªà ¥Âà ¤°à ¤¦à ¤¾à ¤¨
à ¤â⬢à ¥â⬠à ¤ââ¬âà ¤¯Ã
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems
39/2018 Dated:- 31-5-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI-IV
CUSTOM HOUSE, 60, RAJAJI SALAI, CHENNAI-600 001.
Dated : 31.05.2018
F. No. S.Misc.07/2018-Refunds-(Ch. IV)
PUBLIC NOTICE No.39/2018
Subject: Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems reg.
A number of representations have been received from the exporters/trade associations seeking resolution of problems which have hindered sanction of refund of IGST paid on exports. From time to time, Board has provided solutions to a number of issues because of which refunds were held up. However, there is still one major hindrance because of which GSTN could not transmit data to Customs EDI system and consequently, refunds could not be sanctioned. A
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
The problem is compounded by the fact that the facility to adjust GSTR-3B in subsequent months is not available in all cases.
3. In view of the above following procedure is being prescribed to overcome the problem of refund blockage. This would be an interim solution subject to undertakings/ submission of CA certificates by the exporters as given below and post-refund audit scrutiny. The proposed procedure is as under:
A. Cases where there is no short payment:
(i) The Customs policy wing would prepare a list of exporters whose cumulative IGST amount paid against exports and interstate domestic outward supplies, for the period July' 2017 to March' 2018 mentioned in GSTR-3B is greater than or equal to the cumulative IGST amount indicated in GSTR-1 for the same period. Customs policy wing shall send this list to GSTN.
(ii) GSTN shall send a confirmatory e-mail to these exporters regarding the transmission of, records to Customs EDI system.
(iii) The exporters whose refunds
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rt payment:
(i) In cases where there is a short payment of IGST i.e. cumulative IGST amount paid against exports and interstate domestic outward supplies together, for the period of July' 2017 to March' 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-i for the same period, the Customs policy wing would send the list of such exporters to the GSTN and all the Chief Commissioner of Customs.
(ii) e-mails shall be sent by GSTN to each exporter referred in para (i) above so as to inform the exporter that their records are held up due to the short payment of IGST. The email shall also advise the exporters to observe the procedure under this circular.
(iii) The exporters would have to make the payment of IGST equal to the short payment in GSTR 3B of subsequent months so as to ensure that the total IGST refund being claimed in the Shipping Bill/GSTR 1 (Table 6A) is paid. The proof of payment shall be submitted to Assistant/Deputy Commissioner of Cu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er making requisite payment of IGST towards short paid amount and complied with other prescribed requirements.
(vii) The compiled list may be forwarded to Customs policy wing, DG (Audit) and DG (GST). Customs policy wing shall forward the said list of GSTINs to GSTN. On receipt of the list of exporters from Customs policy wing, GSTN shall transmit the records of those exporters to Customs EDI system.
(viii) The exporters whose refunds are processed/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 31st October, 2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period July' 2017 to March' 2018. A copy of the certificate shall also be submitted to the jurisdictional GST office (Central/ State). The concerned Customs zone shall provide the list of GSTINs who have not submitted th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems
PUBLIC NOTICE NO. 50/2018 Dated:- 31-5-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
OFFICE OF THE COMMISSIONER OF CUSTOMS (AIRPORT & ADMN)
AIR CARGO COMPLEX,"NSCBI AIRPORT, KOLKATA: 700 052.
F. NO. S41(Misc) – 64/2017CCX/Pt
Date : 31.05.2018.
PUBLIC NOTICE NO. 50/2018
Subject: reg.
Attention of all the exporters, their authorized representatives and all export promotion is invited to CBEC Circular No.12/2018-Customs dated 29.05.2018 regarding alternative mechanism for the process of IGST refund. In view of the above, Air Cargo Complex, NSCBI Airport, Kolkata shall be conducting an IGST refund clearance fort
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
, the exporter is at liberty to choose any of the port of export for submission of the said certificate. A copy of the certificate shall also be submitted to the jurisdictional GST office (Central/ State). Non submission of CA certificate shall affect the future IGST refunds of the exporter.
3. In cases where there is a short payment of IGST i.e. cumulative IGST amount paid against exports and interstate domestic outward supplies together, for the period of July 2017 to March 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-1 for the same period, the exporters would have to make the payment of IGST equal to the short payment in GSTR 3B of subsequent months so as to ensure that the total IGST refund being
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(self-certified copy of challans) of along with a certificate from Chartered Accountant that the shortfall amount has been liquidated. The exporter would give an undertaking that they would return the refund amount in case it is found to be not due to them at a later date.
5. The exporters whose refunds are processed/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 31.10.2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period July 2017 to March 2018. A copy of the certificate shall also be submitted to the jurisdictional GST office (Cent
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems
PUBLIC NOTICE No. 80/2018 Dated:- 31-5-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT) NEW CUSTOMS HOUSE, BALLARD ESTATE, MUMBAI – 400 001.
Ph. 022-22757501, Fax. 022-22671113 e-mail: Drawback.nch@gov.in
F. No. S/26-Misc-05/2018 IGST
Date : 31.05.2018
PUBLIC NOTICE No. 80/2018
Subject: reg.
It has been observed that a number of representations have been received from the exporters / trade associations seeking resolution of problems which have hindered sanction of refund of IGST paid on exports. From time to time, Board has provided solutions to a number of issues because of which refunds were held up. However, there is still one major hindrance because of which GSTN could not transmit data to Customs EDI system and consequently refunds could not be sanctioned. A validation has been introduced in the GSTN system to ensure that the IGST
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
in subsequent months is not available in all cases.
3. In view of the above following procedure is being prescribed to overcome the problem of refund blockage. This would be an interim solution subject to undertakings/ submission of CA certificates by the exporters as given below and post refund audit scrutiny. The proposed procedure is as under:
A. Cases where there is no short payment:
(i) The Customs policy wing would prepare a list of exporters whose cumulative IGST amount paid against exports and interstate domestic outward supplies, for the period July' 2017 to March' 2018 mentioned in GSTR-3B is greater than or equal to the cumulative IGST amount indicated in GSTR-1 for the same period. Customs policy wing shall send this list to GSTN.
(ii) GSTN shall send a confirmatory e-mail to these exporters regarding the transmission of records to Customs FDI system.
(iii) The exporters whose refunds are processed/ sanctioned would be required to submit a certificate from
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cumulative IGST amount paid against exports and interstate domestic outward supplies together, for the period of July' 2017 to March' 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-l for the same period, the Customs policy wing would send the list of such exporters to the GSTN and all the Chief Commissioner of Customs.
(ii) c-mails shall be sent by GSTN to each exporter referred in Para (i) above so as to inform the exporter that their records are held up due to short payment of IGST. The email shall also advise the exporters to observe the procedure under this circular.
(iii) The exporters would have to make the payment of IGST equal to the short payment in GSTR 3B of subsequent months so as to ensure that the total IGST refund being claimed in the Shipping Bill/GSTR-1 (Table 6A) is paid. The proof of payment shall be submitted to Assistant/Deputy Commissioner of Customs, IGST Refund Cell, 4th Floor, Annex. Building, New Custom House, B
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nd after making requisite payment of IGST towards short paid amount and complied with other prescribed requirements.
(vii) The compiled list may be forwarded to Customs policy wing, DG (Audit) and DG (GST). Customs policy wing shall forward the said list of GSTINs to GSTN. On receipt of the list of exporters from Customs policy wing, GS1'N shall transmit the records of those exporters to Customs EDI system.
(viii) The exporters whose refunds are processed/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 3lstOctober, 2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period July' 2017 to March' 2018. A copy of the certificate shall also be submitted to the jurisdictional GST office (Central/ State). The concerned Customs zone shall provide the list of GSTINs who have not
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems
PUBLIC NOTICE No. 21/2018 Dated:- 31-5-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA – 370 210
F. No. S/20-14/PN/AG/2018-19
Dated: 31/05/2018
PUBLIC NOTICE No. 21/2018
Subject: – reg.
Attention of all Importers, Exporters, Customs Brokers, Members of the Trade and Industry and other stakeholders is invited towards CBIC Circular No. 12/2018-customs dated 29.05.2018 issued through F. No. 450/119/2017/Cus-IV regarding Sanction of pending IGST refund claims where the records have not been transmitted from GSTN to DG Systems.
2. A number of representations were received from the exporters/ trade associations seeking resolution of problems which hindered sanction of refund of IGST paid on exports. From time to time, the Board has provided solutions to a number of issues because of which refunds were held up, However,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n GSTR-I and GSTR-3B, the transmission of records from GSTN to Customs EDI system has not happened and consequently IGST refunds could not be processed. The problem is compounded by the fact that the facility to adjust GSTR-3B in subsequent months is not available in all cases.
4. In view of the above, following procedure is being prescribed to overcome the problem of refund blockage. This would be an interim solution subject to undertakings / submission of CA certificates by the exporters as given below and post refund audit scrutiny. The proposed procedure is as under:
A. Cases where there is no short payment:
(i) The Customs policy wing would prepare a list of exporters whose cumulative IGST amount paid against exports and interstate domestic outward supplies, for the period July' 2017 to March' 2018 mentioned in GSTR-3B is greater than or equal to the cumulative IGST amount indicated in GSTR-1 for the same period. Customs policy wing shall send this list to GSTN.
(ii
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ist of exporters whose refunds have been processed as above shall be sent to DG (Audit)/ DG (GST) by the Board.
B. Cases where there is short payment:
(i) In cases where there is a short payment of IGST i.e. cumulative IGST amount paid against exports and interstate domestic outward supplies together, for the period of July' 2017 to March' 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-I for the same period, the Customs policy wing would send the list of such exporters to the GSTN and to the Chief Commissioner of Customs.
(ii) E-mails shall be sent by GSTN to each exporter referred in para (i) above so as to inform the exporter that their records are held up due to short payment of IGST. The e-mail shall also advise the exporters to observe the procedure under this public notice.
(iii) The exporters would have to make the payment of IGST equal to the short payment in GSTR-3B of subsequent months so as to ensure that the total IGST r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
be not due to them at a later date.
(vi) The Customs zones shall compile the list of exporters (GSTIN only), who have come forward to claim refund after making requisite payment of IGST towards short paid amount and complied with other prescribed requirements.
(vii) The compiled list (at (vi) above) may be forwarded to Customs policy wing, DG (Audit) and DG (GST). Customs policy wing shall forward the said list of GSTINs to GSTN. On receipt of the list of exporters from Customs policy wing, GSTN shall transmit the records of those exporters to Customs EDI system.
(viii) The exporters whose refunds are processed/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 31st October, 2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period July' 2017 to March' 2018. A copy of the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
SPECIAL DRIVE FORTHNIGHT TO RECTIFY THE ERRORS RELATING TO IGST REFUNDS ON EXPORTS
PUBLIC NOTICE No. 20/2018 Dated:- 31-5-2018 Trade Notice
Customs
OFFICE OF COMMISSIONER OF CUSTOMS
NEW CUSTOM HOUSE, KANDLA-370 210
Phone No. 02860-271468/469, FAX NO. 02836-271467
F. No. S/20-14/PN/AG/2018-19
Dated: 31/05/2018
PUBLIC NOTICE No. 20/2018
Subject: SPECIAL DRIVE FORTHNIGHT TO RECTIFY THE ERRORS RELATING TO IGST REFUNDS ON EXPORTS- REG.
Attention of all Importers, Exporters, Customs Brokers, Members of the Trade and Industry and other stakeholders is invited towards Press Note dated 30.05.2018 released by the Chief Commissioner, Customs, Gujarat Zone with reference to Special Drive to rectify the Errors relating to IGST refund
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
une, 2018 for the export community for rectification of various errors through officer interface for sanction of IGST refunds stuck up on account of errors as follows:
1. Rectification of Error code SB005 -Invoice mismatch for the Shipping Bills.
2. EGM not filed or filed with errors at ICDs/Gateway ports.
3. Export made on payment of IGST but erroneously declared without payment of IGST/LUT.
4. Erroneously declared a different GSTIN in the Shipping Bill – SB003.
In order to dispose-off the IGST refund, that has been stuck up due to above errors. the Custom House, Kandla will conduct a “SPECIAL DRIVE FORTNIGHT” from 31th May to 14th June, 2018 (Including Saturday & Sunday).
All the Exporters/ Trade Associations are requested to
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Refund of IGST on Export – Special Refund Fortnight from 31.05.2018 to 14.06.2018
PUBLIC NOTICE NO. 21/2018 Dated:- 31-5-2018 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
CUSTOM HOUSE: PORT AREA: VISAKHAPATNAM – 530 035
F.No. P3/06/2017-Stats(AM)
Date: 31.05.2018
PUBLIC NOTICE NO. 21/2018
Sub: Reg.
*****
Attention of all Exporters, Custom Brokers and Members of trade is invited to Board's Circular No.12/2018-Customs dated 29.05.2018 regarding “Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG systems enclosed herewith.
2. In connection with the above, it was decided to launch a “SPECIAL DRIVE” with effect from 31.05.2018 to 14.06.2018 to clear al
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems
PUBLIC NOTICE No. 69/2018 Dated:- 31-5-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS – IV
EXPORTS ACC, SAHAR, ANDHERI (EAST), MUMBAI-400099.
F.No.-S/3-Misc-254/2017-18 DBK(EDI)/ACC
Date: 31.05.2018
PUBLIC NOTICE No. 69/2018
Sub: Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems-reg.
Attention of Exporters/ Customs Brokers and General Public is invited to the Board's Circular no. 12/2018 dated 29.05.2018 on the above subject. The same is reproduced for the knowledge and utility of all the stake holders concerned.
2. A number of representations have been received from the exporters / trade associations seeking resolution of problems which have hindered sanction of refund of IGST paid on exports. From time to time, Board has provided solutions to a number of issues because of whic
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t of IGST paid on export goods between GSTR-I and GSTR-3B, the transmission of records from GSTN to Customs EDI system has not happened and consequently IGST refunds could not be processed. The problem is compounded by the fact that the facility to adjustGSTR-3B in subsequent months is not available in all cases.
4. In view of the above following procedure is being prescribed to overcome the problem of refund blockage. This would be an interim solution subject to undertakings/ submission of CA certificates by the exporters as given below and post refund audit scrutiny. The proposed procedure is as under:
A. CASES WIIERIC TIIERF, IS NO SHORT PAYMENT:
(i) The Customs policy wing would prepare a list of exporters whose cumulative IGST amount paid against exports and interstate domestic outward supplies, for the period July' 2017 to March' 2018 mentioned in GSTR-3B is greater than or equal to the cumulative IGST amount indicated in GSTR-I for the same period. Customs policy win
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
future IGST refunds of the exporter.
(vi) The list of exporters whose refunds have been processed as above shall be sent to DG (Audit)/ DG (GST) by the Board.
B. CASES WHERE TIIERE IS SHORT PAYMENT:
(i) In cases where there is a short payment of IGST i.e. cumulative IGST amount paid against exports and interstate domestic outward supplies together, for the period of July' 2017 to March' 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-I for the same period, the Customs policy wing would send the list of such exporters to the GSTN and all the Chief Commissioner of Customs.
(ii) e-mails shall be sent by GSTN to each exporter referred in para (i) above so as to inform the exporter that their records are held up due to short payment of IGST. The email shall also advise the exporters to observe the procedure under this circular.
(iii) The exporters would have to make the payment of IGST equal to the short payment in GSTR 3B of subsequent
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
refund amount in case it is found to be not due to them at a later date.
(vi) The Customs zones shall compile the list of exporters (GSTIN only), who have come forward to claim refund after making requisite payment of IGST towards short paid amountand complied with other prescribed requirements.
(vii) The compiled list may be forwarded to Customs policy wing, DG (Audit) and DG (GST). Customs policy wing shall forward the said list of GSTINs to On receipt of the list of exporters from Customs policy wing, GSTN shall transmit the records of those exporters to Customs EDI system.
(viii) The exporters whose refunds are processed/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 31stOctober, 2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period July' 2017 to March' 2018. A c
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
in the Circular no. 12/2018 of 29.05.2018. The jurisdictional GST formations will also verify the payment particulars at their end.
7. This Public Notice deals only with the cases where the records have not been transmitted by GSN to Customs EDI system. Once the records are transmitted by GSTN to Customs System based upon the above mentioned procedure, the usual procedure adopted in case of sanction of IGST refunds would have to be followed. In cases where the errors like SB005, SB002, SB006 etc. are encountered with the records so transmitted, the provisions of Public Notices issued by this office earlier shall apply to them.
8. Any difficulty in following this Public Notice may be brought to the notice of
9. This will be treated as a Standing Order for the actions to be taken by the officers in terms of this Public Notice.
10. This issues with the approval of Commissioner, (Exports), Zone-III.
(Dr. Raju Sakthivel)
Additional Commissioner of Customs (Export) ACC,
Sahar, Mumba
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems
PUBLIC NOTICE NO. 09/2018 Dated:- 31-5-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
GST BHAVAN, 41/A, SASSON ROAD, PUNE-411001
F. No. VIII/Cus/Tech/PN&SI/48-75/2016
Pune Dated: – 31.05.2018
PUBLIC NOTICE NO. 09/2018
Subject: reg.
Attention of all Importers/ Exporters/ Customs Brokers and the Members of the Trade is drawn to Circular No. 12 / 2018 – Customs under F. No. 450/119/2017- Cus.IV dated 29.05.2018 issued by the Director (Customs): Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, New Delhi.
2. In this context, it is bring to your notice that a number of representations have been received from the exporters / trade associations seeking resolution of problems which have hindered sanction of refund of IGST paid on exports. From time to time, Board has provided solutions to a number of issues because of w
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of IGST paid on export goods between GSTR-1 and GSTR-3B, the transmission of records from GSTN to Customs EDI system has not happened and consequently IGST refunds could not be processed. The problem is compounded by the fact that the facility to adjust GSTR-3B in subsequent months is not available in all cases.
4. In view of the above following procedure is being prescribed to overcome the problem of refund blockage. This would be an interim solution subject to undertakings/submission of CA certificates by the exporters as given below and post refund audit scrutiny. The proposed procedure is as under:
A. Cases where there is no short payment:
(i) The Customs policy wing would prepare a list of exporters whose cumulative IGST amount paid against exports and interstate domestic outward supplies, for the period July' 2017 to March' 2018 mentioned in GSTR-3B is greater than or equal to the cumulative IGST amount indicated in GSTR-1 for the same period. Customs policy wing sha
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the GST law. The inclusion of IGST refund aspects in Audit Plan of those units may be ensured by DG (Audit). In case, departmental Audit detects excess refunds to the exporters under this procedure, the details of such detections may be communicated to the concerned GST formations for appropriate action.
6. DG (GST) shall send the list of exporters to jurisdictional GST officers (both Centre / State) informing that these exporters have taken benefit of the procedure prescribed in this circular. The jurisdictional GST formations shall also verify the payment particulars at their end.
7. This Circular deals only with the cases where the records have not been transmitted by GSTN to Customs EDI system. Once the records are transmitted by GSTN to Customs System based upon the above mentioned procedure, the usual procedure adopted in case of sanction of IGST refunds would have to be followed. In cases where the errors like SB005, SB002, SB006 etc are encountered with the records so transmi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GST Refund Fortnight Boosts Business Cash Flow by Speeding Up Pending Claims and Improving System Efficiency.
News
GST
Special Refund Fortnight from 31.05.2018 to 14.06.2018
TMI Updates –
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Transfer of Business as a Going Concern
Query (Issue) Started By: – Shreyansh Agrawal Dated:- 30-5-2018 Last Reply Date:- 30-5-2018 Goods and Services Tax – GST
Got 1 Reply
GST
My Client is registered under GST as Composition Dealer. Now he want to transfer a business to a person who are not yet registered under GST but he will also take registration under GST as a Composition Dealer. My query is that whether the stock will be treated as a Goods or Service and whether my client is r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Special Refund Fortnight from 31.05.2018 to 14.06.2018
GST
Dated:- 30-5-2018
Refunds of GST have been a concern for both the Government and Trade for the past several months. Till now, the Government has sanctioned more than ₹ 30,000 crore as GST Refund. This includes an amount of ₹ 16,000 crore of IGST and ₹ 14,000 crore of ITC. The figures of ITC include sanction by both the Central and State Governments. Contrary to the press reports that there has been a dip in refund sanction after the first Refund Fortnight in March 2018, the refund sanctioned during May 2018 is to the tune of ₹ 8,000 crore. Refund claims to the tune of ₹ 14,000 crore (Rs.7,000 crore on the IGST side and ₹ 7,000 crore
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eld in GSTN, in cases where the exporters have mistakenly declared their export supplies as domestic supplies, would now be transmitted to Customs EDI System. A Circular No 12/2018 dated 29-05-2018 has been issued in this regard. On receipt of the records from GSTN, the Customs System would automatically process the refunds for sanction, if no other errors are committed by exporters.
Circular No 45/19/2018-GST has been issued on 30-05-2018 clarifying matters related to refund claims by an Input Service Distributor, composition dealer, exports of services and supplies made to SEZ. The circular also clarifies issues related to requirement of LUT in cases of export of exempted or non-GST goods and scope of restriction imposed under Rule 96(
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
