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2018 (5) TMI 1282 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 242 (All.) – Recovery of arrears of Land Revenue – Who is liable to discharge the GST laibility – Scope of mutual contract – Challenge raised is that it is not the liability of the petitioner and rather it is the Nagar Nigam that has benefited from the contract and therefore it is the Nagar Nigam which is liable to pay the G.S.T. realisable under the Act, 2017 – whether recovery could have proceeded against the petitioner or not?
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Held that: – recovery of GST can be make as arrears of land revenue by the Collector of the District on a requisition by the “Proper Officer” – Section 79(2) of Act, 2017 further clarifies that where there are terms of agreement under any instrument for recovery of the tax under Section 79(1) of the Act, 2017, the same may, without prejudice to any other mode of recovery, be recovered in accordance with the provisions of that sub-section.
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It is therefore, undisputed that there is a p

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i And Mr. Shashi Kant, JJ. For The Petitioner : Achint Ranjan Singh,Ramesh Singh For The Respondent : C.S.C., C. K. Parekh ORDER Heard Sri Ramesh Singh, learned counsel for petitioner, Sri C.K. Parekh, learned counsel appearing for respondent no. 2-Nagar Nigam, Saharanpur and learned Standing Counsel for respondent nos. 1, 3 and 4. The petitioner who has entered into a contract upon an auction for realisation of ground rent from a Fair commencing from 31st August, 2017 for a month, has assailed the recovery certificate issued to him for deposit of Goods and Service Tax (hereinafter referred to as "G.S.T.") from the petitioner in terms of U.P. Goods and Service Tax Act, 2017 (hereinafter referred to as "the Act, 2017"). Recovery is being made as arrears of land revenue through the Collector/District Magistrate, Saharanpur for which a citation has been issued by the fourth respondent-Tehsildar, Saharanpur. The amount sought to be recovered mentioned in the citation is

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mits that the tax payable is over and above the amount of consideration under the contract and hence, recovery has been rightly issued against the petitioner. The contention therefore is that even assuming that the Nagar Nigam ought to have deducted the said amount, but the fact in this case is that the entire security amount which has been deposited by the petitioner in terms of the contract has been adjusted towards the amount of consideration under the contract as a result whereof payment of G.S.T. remains over due. Sri Parekh has also informed the Court that as on date after making adjustment from the amount already due to the petitioner, it is only the G.S.T. to the tune of ₹ 3,24,000/- which is now to be realised from the petitioner. In essence, his contention is that the entire amount shown in the citation is not recoverable now, except to the amount of G.S.T. His contention therefore, is that liability of the petitioner as disclosed in the citation was of the entire amoun

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Constitution of India read with sub Article 12A read with Article 26A. The Act, 2017 defines the word "local authority" under Section 2(69) of Act, 2017 which includes Municipal Corporations constituted in terms of Article 243 (P) of the Constitution of India. The respondent Nagar Nigam is an authority so constituted. Section 2(91) defines 'Proper Officer' who is the Commissioner of the Taxing Department or an officer nominated by him to discharge such functions. Section 7(1a) and Section 7(2b) of Act, 2017 defines the scope of supply under Chapter III of Levy and Collection of Taxes. There is no dispute that the transaction between the petitioner and the respondent Nagar Nigam falls within the scope of such 'supply'. The only dispute is to the mode and manner of recovery of G.S.T. for which Sri Parekh has drawn the attention of the Court to Section 79 of the Act, 2017. In particular he has drawn the attention of the Court to Section 79(a), (b) and (e), to co

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agreement exists. Sri Parekh has then invited attention of the Court to Rule 143 of Chapter 18 of U.P. Goods and Services Tax Rules, 2017 (hereinafter referred to as "the Rules, 2017") which indicates the manner in which the deductions by the "Specified Officer" have to be made and according to said definition it would include the Officer of a "Local Authority". The aforesaid Rules therefore obligates the Specified Officer of the Nagar Nigam to make such deductions. The aforesaid scheme as indicated above thus, obligates the Specified Officer to make deductions and in the event of default the Proper Officer of the Taxing Department can proceed to issue certificate on the strength whereof the Collector can issue a recovery citation for realisation of the tax due as arrears of land revenue. In the present case it is undisputed that the procedure for deducting the amount has not been followed by the Nagar Nigam in terms of Rule 143 of Rules, 2017. In such cir

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GST – States – 12/2018-State Tax – Dated:- 13-4-2018 – No.J.21011/1/2017-TAX/Vol-II/Pt GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICTION No. 12/ 2018 – State Tax Dated Aizawl, the 13th April, 2018 In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Mizoram Goods and Services Tax (Second Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on such date as the Government of Mizoram may, by notification in the Official Gazette, appoint. (i) with effect from the date of publication of this notification in the Official Gazette, in rule 117, in sub-rule (4), in clause (b), for sub-clause (iii), the following shall be substituted, namely:- "(iii) The registered person availing of this scheme and having furnished the

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with such other information as may be required on the common portal and a unique number will be generated on the said portal: Provided that the transporter, on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal: Provided further that where the goods to be transported are supplied through an e-commerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal: Provided also that where goods are sent by a principal located in one State or Union Territory to a job worker located in any other State or Union Territory, the e-way bill shall be generated either by the principal or the job

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case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01. (2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01: Provided that where

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common portal in the manner specified in this rule: Provided also that where the goods are transported for a distance of upto fifty kilometers within the State from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5). (4) Upon generation of the e-way bill

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-B of FORM GST EWB-01 for further movement of the consignment: Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case may be, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated the E-Way bill in FORM GST EWB-01 and the aggregate of the consignment value of goods carried in the conveyance is more than fifty

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or the e-mail is available. (9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill : Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B: Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:- Sr. No. Distance Validity period (1) (2) (3) 1. Upto 100 kilometer. One day in cases other than

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l has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill. Explanation 2.- For the purposes of this rule, the expression Over Dimensional Cargo shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988). (11) The details of the e-way bill generated under this rule shall be made available to the- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Wh

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d) in respect of movement of such goods and within such areas in the State and for values not exceeding such amount as the Commissioner of State Tax, in consultation with the Principal Chief Commissioner/Chief Commissioner of Central Tax, may, subject to conditions that may be specified, notify; (e) where the goods other than de-oiled cake being transported, are specified in the Schedule appended to notification No. 2/2017- State tax (Rate) dated the 7th July, 2017 published in the Mizoram Gazette, Extraordinary, Vol-XLVI, Issue No.317 dated the 11th July, 2017 as amended from time to time; (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; (g) where the supply of goods being transported is treated as no supply under Schedule III of the Act; (h) where the goods are being transported- (i) under customs bond from an inland container depot or a

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idge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55; Explanation.- The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be. ANNEXURE [(See rule 138 (14)] Sr. No. Description of Goods (1) (2) 1. Liquefied Petroleum Gas for supply to household and non domestic exempted category (NDEC) customers 2. Kerosene oil sold under PDS 3. Postal baggage transported by Department of Posts 4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (9601) . (iii) for

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ed person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1. (4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods. (5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill (a) tax invoice or bill of supply or bill of entry; or (b) a delivery challan, where the goods are transported for reasons other than by way of supply. . (iv) for rule 138B, the following rule shall be substituted, namely:- 138B.Verification of documents and conveya

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rule 138C, the following rule shall be substituted, namely:- 138C.Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. (2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State or Union territory, no further physical verification of the said conveyance shall be carried out again in the State or union territory, unless a specific information relating to evasion of tax is made available subsequently. ; (vi) for rule 138D, the following rule shall be substituted, namely:- 138D.Facility for uploading information regarding detention of vehicle.-Where a vehicle has been intercepted and detained for a period

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e preceding financial year. 2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry. 3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading Number. 4. Place of Delivery shall indicate the PIN Code of place of delivery. 5. Place of dispatch shall indicate the PIN Code of place of dispatch. 6. Where the supplier or the recipient is not registered, then the letters URP are to be filled-in in column A.1 or, as the case may be, A.3. 7. Reason for Transportation shall be chosen from one of the following:- Code Description 1 Supply 2 Export or Import 3 Job Work 4 SKD or CKD 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 0 Others FORM GST EWB-02 (See rule 138) Consolidated E-Way Bill Consolidated E-Way Bill No. : Consolidated E-Way Bill Date : Generator : Vehicle Number : Number o

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e 138A) Generation of Invoice Reference Number IRN: Date: Details of Supplier GSTIN Legal Name Trade name, if any Address Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) Details of Consignee (Shipped to) GSTIN or UIN, if available Name Address State (Name and Code) Type of supply – B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Serial Number Description of Goods HSN Qty. Unit Price (per unit) Total value Discount, if any Taxable value Central tax State or Union territory tax Integrated tax Cess Rate Amt. Rate Amt. Rate Amt. Rate Amt. Freight Insurance Packing and Forwarding Charges etc. Total Total Invoice Value (In figure) Total Invoice Value (In Words) Signature Name of the Signatory Designation or Status ; (viii) with effect from the date of publication of this notification in the Official Gazette, in FORM GST RFD-01, for the DECLARATION [second pr

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2018 (7) TMI 266 – CESTAT CHENNAI – TMI – Technical Inspection and Certification Service – demand of service tax – Held that:- When services of Technical Inspection and Certification Service is rendered to any person by a Technical and Certification Agency, the same would be taxable under the category of Technical Inspection and Certification Service – In the present case, the appellant is not a Technical and Certification Agency but is a manufacturer of P&P medicaments. There is nothing in the show cause notice as to how the appellant would fit into the classification of Technical Inspection and Certification Service.
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Merely because they obtained registration and paid service tax for a short period, they cannot for forced to pay service tax under a category which is not applicable to the appellant or their activity rendered by them – the income received from LRL does not fall under the category of Technical Inspection and Certification Service – Appeal allowed – decided in favo

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on the income received by the appellant from LRL. After due process of law, the original authority confirmed the demand, interest and imposed penalties. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, ld. counsel Ms. S. Sridevi submitted that the appellant was paying service tax under Technical Inspection and Certification Service for two years on the wrong belief that the income received from LRL would fall under the category of Technical Inspection and Certification Service. She adverted our attention to the definition of Technical Inspection and Certification Service as contained in Section 65(105)(zzi) wherein the services rendered by a Technical and Certification Agency in relation to Technical Inspection and Certification Service would only be covered by the taxable service of Technical Inspection and Certification Service. The appellant is not a Technical and Certification Agency and therefore the service does not fall under t

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. 4. Heard both sides. 5. For better appreciation of the relevant provisions, the same are reproduced as under:- Technical Inspection and Certification under Section 65(108):- Technical Inspection and Certification means inspection or examination of goods or process or material or any immovable property to certify that such goods or process or material or immovable property qualifies or maintains the specified standards, including functionality or utility or safety or any other characteristics or parameters, but does not include any service in relation to inspection and certification of pollution levels Technical and Certification Agency under Section 65(109):- Technical and certification agency means any agency or person engaged in providing service in relation to technical inspection and certification . Section 65(105)(zzi), Taxable Service means any service provided or to be provided To any person, by a technical inspection and certification agency, in relation to technical inspecti

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2018 (8) TMI 1322 – ALLAHABAD HIGH COURT – 2018 (15) G. S. T. L. 521 (All.) – Seizure of goods – inter-state transit of goods – Section 129(1) of the U.P. GST Act, 2017 – applicability of IGST Act – Held that:- The provisions of U.P.G.S.T. are applicable to transactions within the State of U.P. whereas I.G.S.T. covers the interstate transactions – Section 20 of the I.G.S.T. makes applicable the provisions of Central G.S.T. in respect to matters relating to inspection, search and seizure under the said Act.
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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 the relevant date under the Central G.S.T. prima facie the seizure appears to be illegal.
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The goods s

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submission is that as admittedly the seized goods were in transit from outside the State the transaction would be covered by the Integrated Goods and Services Tax Act, 2017 (I.G.S.T.) read with Central G.S.T. and that the provisions of the U.P. G.S.T. or its Rules or the notifications issued therein would not apply. Sri Tripathi, has submitted that actually the order of seizure has been passed under Section 6 of the I.G.S.T. read with Section 129(1) of the Central G.S.T. and therefore, mere wrong mention of the provision on the order of seizure would not invalidate the same. The provisions of U.P.G.S.T. are applicable to transactions within the State of U.P. whereas I.G.S.T. covers the interstate transactions. Section 20 of the I.G.S.T. mak

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. by a notification dated 21.07.2017 has made E-Way bill mandatory but that may apply only in respect of goods in transit within the State of U.P. and not for goods brought from outside the State. Therefore, 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 the relevant date under the Central G.S.T. prima facie the seizure appears to be illegal. Sri Tripathi, may seek instructions and file counter affidavit within three weeks. List along with writ petition no. 87 of 2018 for admission/final disposal after the filing of the counter affidavit. In the meantime, the goods seized be released along with the vehicle subject to the petitioner furnishing indemnity bond and sec

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Goods and Services Tax – Started By: – Prateek Agrawal – Dated:- 12-4-2018 Last Replied Date:- 22-4-2018 – As I am registered dealer under GST Act. and having business of motor vehicles . For demo purpose I issued invoice in the name of firm i.e.self . whether the input credit is available or not . The same is showing in books of account under the hade fixed assests . – Reply By KASTURI SETHI – The Reply = ITC can be taken . – Reply By Ganeshan Kalyani – The Reply = Raising an invoice on demo basis will not make you eligible to take credit. This is my view. – Reply By YAGAY AND SUN – The Reply = We endorse the views of the experts. Please check the point No. 3 of the appended link. GST CONCERNS OF AUTOMOBILE DEALERS – Reply By KASTURI SETH

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ditions which are as under :- _____________________ no ITC shall be allowed in respect of motor vehicle and other conveyances except when they are used- (i) for making the following taxable supplies, namely:- (A) further supply of such vehicles or conveyances; or (B) transportation of passengers; or (C) imparting training on driving, flying, navigating such vehicles or conveyances; (ii) for transportation of goods. – Reply By KASTURI SETHI – The Reply = Procedural lapse cannot override your substantive right of ITC. If you fight legally you would get benefit. Your substantive right cannot forfeited just because you have issued invoice instead of delivery challan for demo purpose. If you pay tax by bona fide mistake, can you not claim refund

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Goods and Services Tax – Transitional credit – Transferring CENVAT credit u/s 174(1) & 174(3) of CGST Act, 2007 – validity of conditions imposed – transitional arrangements have clear nexus, therefore

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Goods and Services Tax – Levy of GST IGST – high sea sale – supply from one country to another country without bringing the goods into India – The applicant is neither liable to GST on the sale of goo

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Goods and Services Tax – Scope of the term supply – The recovery of food expenses from the employees for the canteen services provided by company would come under the definition of outward supply as d

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Goods and Services Tax – Rate of tax – standing rubber trees – rubber trees are agreed to be severed before supply and hence, comes under the definition of goods – There is no differentiation between

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Goods and Services Tax – GST – Dated:- 12-4-2018 – Ministry of Finance Posted On: 11 APR 2018 7:42PM by PIB Delhi With a view to remove any doubt or uncertainty regarding rate of GST applicable on supply of food and drinks in educational institutions, it is clarified that: – i. GST rate on supply of food and drinks in a mess or canteen in an educational institution attracts GST at 5% without INPUT Tax Credit (ITC). ii. If schools up to higher secondary level supply food directly to students, th

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Goods and Services Tax – Started By: – GEE LIMITED – Dated:- 12-4-2018 Last Replied Date:- 27-9-2018 – QUERY REGARDING GST APPLICABILITY ON PAYMENT OF WAGES TO INDIVIDUAL LABOURERS LABOUR CONTRACTOR PROVIDES WORKERS TO A FACTORY FOR MANUFACTURING OF GOODS. HE IS ISSUING THE FOLLOWING MONTHLY BILLS TO THE FACTORY BILL NO.1 (APRIL 2018) Total Mandays Amount REIMBURSEMENT OF WAGES (ACTUALS WITH EMPLOYEE WISE DETAILS) 1664 670844 EPF – EMPLOYER CONTRIBUTION (ACTUALS) 39969 ESI – EMPLOYER CONTRIBUTION (ACTUALS) 31866 TOTAL 742679 BILL NO.2 (APRIL 2018) Total Working Days Rate Amount CHARGES FOR PROVIDING LABOUR 1636 20 32720 (Total Mandays – Paid Holidays = Total Working Days) WHETHER THE CONTRACTOR IS LIABLE TO CHARGE GST ON BOTH THE BILLS OR WHETHER BILL NO.1 FOR REIMBURSEMENT OF ACTUAL WAGES, EPF AND ESI PAYMENTS WILL BE EXEMPTED FROM THE APPLICABILITY OF GST IN THE LIGHT OF SCHEDULE III (Section-7) – ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A S

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Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely,- (i) the supplier acts as a pure agent of the recipient of the supply, when he makes the payment to the third party on authorisation by such recipient; (ii) the payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the invoice issued by the pure agent to the recipient of service; and (iii) the supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account. Explanation.- For the purposes of this rule, the expression pure agent means a person who- (a) enters into a contractual agreement with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both; (b) neither intends to hol

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ent' of you as per the definition given in the rule. Therefore the contractor is correct in charging gst on the entire amount charged by him towards supply of manpower. – Reply By Susheel Gupta – The Reply = Employer of the contractual labour shall be the contractor not company. Moreover,as per ESI and PF records the employer shall be contractor. Therefor the transaction cannot be covered under Schedule III. Labour contractor cannot be treated as pure agent since as per rule 33(iii) the supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account . In your case the contractor is not taking any additional services from the labour instead this is the primary services which the contractor is providing and charging for this. GST applicable on entire amount. – Reply By KASTURI SETHI – The Reply = Beautifully explained by all experts. Appreciable for the quality. hard labour, precious ti

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Goods and Services Tax – Started By: – nandankumar roy – Dated:- 12-4-2018 Last Replied Date:- 16-4-2018 – DEAR SIR, WHILE GONG THROUGH RECONCILE BETWEEN RETURN 3B AND GSTR 1 FOR 17-18 FOLLOWING ITC MISMATCH FOUND IN TOTAL TILL FEBRUARY ARE AS UNDER: IN GSTR1 LESS COMPARE TO 3 B RETURN IN IGST RS -11930 AND IN CGST AND SGST RS -5459 EACH NOW PL HELP TO HOW TO ADJUST IN MARCH'18 RETURN. IF ANY DISCRIPANCY WILL CREATE PROBLEM AT THE TIME OF AUDIT AND FOR THAT PL PROVIDE WHAT TO DO IN MARCH RETURN AS WELL AS MARCH HSN SUMMARY EFFECT ALSO. REGARDS, N K ROY 9427181604 – Reply By KASTURI SETHI – The Reply = (i) At present problem of audit is not a matter of concern. This may arise later on. This will take one or more years. Meanwhile you hav

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y By Ganeshan Kalyani – The Reply = GSTR 3B of March 2018 can ve filed on or before 20th Apr 2018. GSTR 1 of March is also yet to filed. Thus you can match rectify the error in March month return. In GSTR1 you have shown less amount of taxes. Means you have missed to include sales invoice of the value mentioned in your query. Include that invoice in March month GSTR1. Before filing return check the impact in excel working and after ensuring that the correction will make figures correct. Thanks – Reply By Alkesh Jani – The Reply = Sir, In continuation to the views expressed by our experts, i Just wish to add that Annual Return is awaited you can also rectify the omission or addition. – Reply By KASTURI SETHI – The Reply = Desr Alkesh Jani Ji

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h(s) or quarter(s). However, the amendment is for subsequent month or quarter. As we know that the quarterly filing of return GSTR-1 or GSTR-3B was not the intention of the Govt. Therefore, if any omission or rectification required, which were not done in the subsequent month or quarter, due to any reason, the Annual Return, where such reconciliation can be made and tax if any to be paid is required to be paid along with interest. As you might have noticed that Govt. intention was change the Accounting year from January to December. In this regards, Section 44 may please be referred. When the designed structure of GST has been distorted due to various factor, many ambiguity has arises. Now it the duty of the intellectuals to bring to the no

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Goods and Services Tax – Started By: – Thevarkonda Suresh – Dated:- 12-4-2018 Last Replied Date:- 12-4-2018 – Respected sirWhat will be GST Rate for construction of Single Residence Unit through contract andwhether inputtax can be claimed under contractregardsT S Suresh9940040892 – Reply By KASTURI SETHI – The Reply = Exempted vide Notification No.12/17-Central Tax (Rate) dated 28.6.17 as amended . Serial No.11 refers. Extracted below:- Rate Condition 11 Heading 9954 Services by way of pure lab

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2018 (4) TMI 1232 – MADRAS HIGH COURT – 2018 (16) G. S. T. L. 448 (Mad.) – Jurisdiction for investigating the service tax matter – centralized registration does not mention any place other than Chennai- transfer of files pertaining to the petitioner's case to the Jurisdictional Authorities/ Officers, viz., the respondents 3 and 4 for further proceedings – Circular No.1056/05/2017-C.X. dt. 29.07.2017 – Held that: – It is settled position that summons cannot be quashed or injuncted and this court in the case of Commissioner of Customs, Calcutta v. M.M.Exports [2007 (3) TMI 265 – SUPREME COURT OF INDIA] held that the writ petition was not maintainable to quash the summons and dismissed the writ petition.
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The respondents 1 and 2 have categorically stated that investigation is being carried out and the petitioner was carrying on business in Mumbai and in the Centralised Registration Certificate the Mumbai office was not registered – further, the Circular referred by the petitioner do

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of "M/s.Meena Advertisers". In this writ petition, the petitioner seeks for issuance of Writ of Certiorarified Mandamus to quash the summons dated 02.01.2018 issued by the 2nd respondent and to direct the respondents 1 and 2 to transfer the files pertaining to the petitioner's case to the Jurisdictional Authorities/ Officers, viz., the respondents 3 and 4 for further proceedings. 3. The petitioner's case is largely based upon a circular issued by the Central Board on 29.07.2017 in Circular No.1056/05/2017-C.X. The learned counsel for the petitioner, by referring to para 3.2 of the Circular, submitted that as far as show cause notice issued to the assessees having Centralised registration is concerned, the jurisdictional authority in the re-organised CGST/Central Excise Commissionerate exercising control over the business location, which had taken Centralised Registration (in the previous regime), may take up the adjudication of the legacy notice irrespective of the fa

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learned counsel further submits that since the petitioner were doing business in Mumbai and also issuing invoices from their Mumbai office, which was not mentioned in their Centralised Registration Certificate as Service Tax, it is imperative on the part of the respondents 1 and 2 to conduct investigation to safeguard the interest of Government Revenue. The learned counsel also referred to various other circulars in support of his contentions, which empowered the respondents 1 and 2 to conduct the investigation. 5. In the aforesaid factual background, the prayer sought for by the petitioner cannot be granted. It is settled position that summons cannot be quashed or injuncted and this court in the case of Commissioner of Customs, Calcutta v. M.M.Exports reported in 2007 (212) E.L.T.165 (S.C.) held that the writ petition was not maintainable to quash the summons and dismissed the writ petition. Similar issue was considered in W.P.Nos.30066 & 30094 of 2017, dated 07.01.2017 and the w

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unsel appearing for the petitioners is that the goods were imported through Chennai Port cleared by the Customs Authorities at Chennai and the second respondent being an Officer situated in Ahmadabad, would have no jurisdiction to summon the petitioners. In Ram Narain Bishwanth & Ors.,(supra), goods were imported by the respondent therein, which was cleared at Paradip Port in the State of Orissa, the goods were then transported to Howrah in State of West Bengal where they were seized by the Customs Authorities on the ground that they had been imported on the strength of fictitious licences. The Department held that the goods were liable for confiscation, which was challenged before the CEGAT which held that the Customs Authorities in West Bengal, had no jurisdiction to pass such an order and the appeal was disposed of by the Hon'ble Supreme Court by directing the Customs Authorities at Paradip, State of Orissa to initiate proceedings against the respondent on the ground that th

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ghtly pointed out by the learned Senior Standing counsel for the respondents both the decisions arose out of the proceedings under the Customs Act, where the jurisdiction of the Officer/Commissionerate was subject matter of consideration for which purpose, the Port of import was determined as the jurisdictional Commissionerate. In the instant case, the exercise done by the second respondent is investigation and it does not pertain to a single consignment imported by the petitioners. By the summons, dated 06.11.2017, the petitioners have been called upon to produce documents pertaining to the imports done for the period from 2013-14 to 2016-17. Infact, this Court in the earlier Writ Petition specifically directed that the summons should set out reasons for which the petitioner is being summoned. This has been explicitly stated with summons dated 06.11.2017. Therefore, it is not a singular transaction, which is being investigated, but past transaction as well. This has been held to be pe

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on on the enquiry or investigation under a statute is uncalled for. We have no doubt that such type of interference would impede the even course of enquiry or investigation into the serious allegations now pending. For what purpose the Division Bench made such interference with the functions of the statutory authorities, which they are bound to exercise under law, is not discernible from the order under challenge. It is not the function of the court to monitor investigation processes so long as such investigation does not transgress any provision of law. It must be left to the investigating agency to decide the venue, the timings and the questions and the manner of putting such questions to persons involved in such offences A blanket order fully insulating a person from arrest would make his interrogation a mere ritual [vide State rep by the CBI v. Anil Sharma, JT (1997) 7651]- 14. It was argued that the notification No.17/2002-Cus.(NT), dated 07.03.2002, though confers all India juris

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he Gazetted officer. Hence that question is concluded against the appellants. 10. A glance at Sec.108 of the Customs Act, under which the summons is given, would suggest that it is a power given to any Gazetted officer of the Customs Department to summon any person during any enquiry which the officer would make in connection with the smuggling of any goods. A summons can be for the production of the documents or those in possession or under the control of the persons summoned and such a summoned person is bound to attend and to state the truth upon any subject respecting which he is examined by the summoning officer. These powers are given obviously with an idea to check the smuggling. The definition of 'smuggling' is to be found in Sec.2(39) of the Act, which is as under: "smuggling in relation to any goods, means any act or omission which will render such goods liable to confiscation under Sec.111 or section 113" When Sec.111 is seen, it is clear that any goods bro

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ent of customs duty on certain conditions then, the Customs Officer will have all the powers to enquire as to whether the conditions, subject to which the said duty is exempted, have been followed or not and it is obvious that, in case of the breach of those conditions, those goods will be smuggled goods. We, therefore, do not see as to how a simple summons issued under Sec.108 of the Act could be termed to be a proceeding without jurisdiction, when it is the inherent power of the every Gazetted officer of the Customs Department to enquire into the matter of smuggling. 6. By applying the above decision to the facts of this case, the only conclusion that has to be arrived at is to dismiss the writ petition. The respondents 1 and 2 have categorically stated that investigation is being carried out and the petitioner was carrying on business in Mumbai and in the Centralised Registration Certificate the Mumbai office was not registered. Further more, the Circular referred by the petitioner

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2018 (4) TMI 1545 – ALLAHABAD HIGH COURT – 2018 (16) G. S. T. L. 557 (All.) – Error in GST registration number of petitioner – migration from VAT to GST – Held that: – there are no reason why the authorities are not opening the portal to enable the petitioner to correct the particulars which are wrongly reported in the registration – necessary steps should be taken to redress the grievance of the petitioner – writ petition disposed off commanding the respondents to carry out necessary correction in the form of the petitioner. – WRIT TAX No. 631 of 2018 Dated:- 12-4-2018 – Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ. For the Petitioner : Rahul Agarwal For the Respondent : C.S.C.,A.S.G.I. ORDER Heard Sri Rahul Agarwal, learne

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ax under the signature of one of its Directors namely Shri Dheeraj Jain and in support of the documentation the PAN card was appended. The petitioner was allotted a registration number for the purpose of Goods and Services Tax. However, in the registration the legal name of the petitioner has wrongly been mentioned as Dheeraj Jain. The GST registration number, user ID and password has been connected to the PAN number of Dheeraj Jain, who is one of the Director of the company. The migration process was completed using registration number and password allotted to the petitioner though it was incorrect. The grievance of the petitioner is that despite repeated request, reminder and also personal meeting with the officials the error is not being

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of the petitioner (PAN No. AACCL0519Q) and for the purpose, if requires, the migration portal be opened. We see no reason why the authorities are not opening the portal to enable the petitioner to correct the particulars which are wrongly reported in the registration. Sri Vinay Kumar Pandey, learned counsel appearing for the Union of India under whose control Goods and Services Tax Network function, has assured the Court that necessary steps should be taken to redress the grievance of the petitioner. Sri C.B. Tripathi, learned Special Counsel has also no objection to the prayer being granted. In the interest of justice, we dispose of the writ petition commanding the respondents to carry out necessary correction in the form of the petitione

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2018 (5) TMI 490 – KERALA HIGH COURT – TMI – Validity of service tax inquiry summons – Production of documents concerning the enquiry against the first petitioner relating to their liability to pay service tax under the Finance Act, 1994 – case of petitioner is that the first petitioner Board has no liability to pay service tax in respect of its transactions under the Finance Act, 1994 – Held that: – the issue to be decided in the said appeals as also in the writ petition is one and the same. In the circumstances, I am of the view that it may not be appropriate to permit the petitioners to raise the said issue collaterally in this proceedings – it would have been appropriate for the petitioners to approach the Appellate Tribunal referred t

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mentioned therein concerning the enquiry against the first petitioner relating to their liability to pay service tax under the Finance Act, 1994. Ext.P9 summons is under challenge in the writ petition. 2. Heard the learned counsel for the petitioners as also the learned Standing Counsel for the respondents. 3. The jurisdiction of the second respondent to issue a summons in the nature of one impugned in the writ petition under Section 14 of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994, is not in dispute. On the other hand, the petitioners challenge the impugned summons on the ground that the first petitioner Board has no liability to pay service tax in respect of its transactions under the Finance Act, 1994. 4.

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2018 (6) TMI 109 – GUJARAT HIGH COURT – 2018 (12) G. S. T. L. 353 (Guj.) – IGST on the imported goods – warehoused goods – Point of Taxation – sale of warehoused goods between the importer and any other person – Validity of Circular issued by CBEC dated 24th November 2017 – According to the petitioners, IGST on the imported goods can be levied only at the time of clearance of goods and the Government of India has no authority to levy such tax at the time of sale of warehoused goods before the customs clearance?
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Notices issued. – R/SPECIAL CIVIL APPLICATION No. 5637 of 2018 Dated:- 12-4-2018 – MR. AKIL KURESHI AND MR. B. N. KARIA, JJ. For The Petitioner : Mr Anand Nainawati (5970) ORAL ORDER (PER : HONOURABLE Mr. JUSTICE AKIL KURESHI

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2018 (7) TMI 265 – CESTAT CHENNAI – TMI – Commercial Training and Coaching Services – the assessee M/s. National Maritime Academy (renamed as Indian Marine University since 2008) were rendering training on various courses to the officials of the Major Ports, Minor Ports and National Highway of India – Held that:- The courses offered by the assessee are recognized by law being courses run under approval of Government, the demand is without legal basis – demand cannot sustain – appeal allowed – decided in favor of appellant. – ST/647/2011, ST/Misc./41113/2017 and ST/687/2011 – Final Order Nos. 41126-41127/2018 – Dated:- 12-4-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Shri M.N. Bharathi, Advocate for the Assessee Shri r. Subramanian, AC (AR) for Revenue ORDER The issue arising for consideration in both these appeals being the same, they were heard together and are disposed by this common order. The parties herein are referred to as

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ppeal No.ST/647/2011 against confirmation of demand and department has filed Appeal No. ST/687/2011 against setting aside the penalties. 3. On behalf of the assessee, ld. counsel Shri M.N. Bharathi submitted that the marine courses are approved by Government of India authorities and no further statutory approval is required. He submitted the activity would not fall under Commercial Coaching or Training Service. The ld. counsel explained that the National Maritime Academy was set up for the purpose of providing training to the officials / employees of departments of major ports, minor ports and National Highway Authority of India. The courses conducted are attended by the participants nominated from ports and port related organisations. The academy is not set up with the commercial intention and the deficit in operating expenses for running this organization is being met by Indian Ports Association, New Delhi which is a registered society functioning on No Profit – No Loss basis under t

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ort has granted approval to conduct Proficiency Medical First Aid and Elementary First Aid course. On perusal of the certificates issued for various courses, we find that these are issued under the auspices of Government of India, Ministry of Surface Transport and Directorate General of Shipping. It is also submitted by the ld. counsel for the assessee that vide Order-in-Appeal No. 118/2015 dated 19.5.2015, the Commissioner (Appeals) for the subsequent period has dropped the proceedings. Taking note of these as well as the fact that the courses offered by the assessee are recognized by law being courses run under approval of Government, the demand is without legal basis. Similar issue was analyzed by Tribunal in Final Order No. 43104/2017 dated 6.12.2017. Hence, we are of the considered opinion that the demand cannot sustain and requires to be set aside, which we hereby do. The impugned order is set aside and the appeal filed by the assessee is allowed with consequential relief, if any

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Goods and Services Tax – Started By: – Krishna V – Dated:- 11-4-2018 Last Replied Date:- 15-4-2018 – Sir,A Tax payer is liable to pay duty for last 4 months and did not file returns. Now he is ready to pay with int. and file returns. If he takes registration now,(1) is it possible to file return for the past periods(2) if not how to handle the situation.Request the experts to offer their suggestions to resolve the issue – Reply By KASTURI SETHI – The Reply = GST return can be filed only from th

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Goods and Services Tax – Started By: – MistralSolutionsPrivateLimited – Dated:- 11-4-2018 Last Replied Date:- 12-4-2018 – Dear All, Overseas customer wants to send few specific components (FOC) to our production unit and wants us to integrate the components into the final product. The final product will be exported to him . In this scenario, we will have to pay IGST at the time of import. This is clear. The question is whether the importer can avail the ITC. As per section, serial # 2D of section 16 of GST act, ITC is not eligible if the payment is not made to the supplier. Since we are not going to make the payment to the supplier as the components are supplied free of cost. Please clarify in this scenario, can we avail the ITC or not. re

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er. Since we are not going to make the payment to the supplier as the components are supplied free of cost. Please clarify in this scenario, can we avail the ITC or not. – Reply By KASTURI SETHI – The Reply = You will do assembling which is manfacturing process. How will you arrive at correct transactional value for the purpose of payment of GST ? May be for the purpose of export. Full value of goods including IGST to be paid, if you want ITC. This is my view. I would like oher experts to intervene. – Reply By Susheel Gupta – The Reply = Dear SirIGST on import is paid on reverse charge basis. condition of payment to supplier is not their when tax is to be paid on RCM basis. You can take the ITC.RegardsCA Susheel Gupta9811004443 – Discussion

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Goods and Services Tax – Started By: – lakush jain – Dated:- 11-4-2018 Last Replied Date:- 15-4-2018 – Do I need to register for IEC code or can I just use GSTIN number? Below memo states that I can use GSTIN number but it is confusing that whether I still need to register with DGFT for IEC to consider my PAN number as IEC? http://dgft.gov.in/Exim/2000/TN/TN17/TN0918.pdf – https://www.taxmanagementindia.com/visitor/detail_circular.asp?ID=55882&kw=Changes-in-IEC-with-the-introduction-of-GST-regd – Reply By Alkesh Jani – The Reply = Sir, As GSTIN itself is pan base number, you do not require to register with DGFT. which clear from the para 2 of the said TN. Moreover, only in case where compulsory registration under Section 24 of CGST Act

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6-2017 has stated that PAN would be the Import Export Code (IEC). However, while PAN is identifier at the entity level, GSTIN would be used as identifier at the transaction level for every import and export. Further, in scenarios where GSTIN is not applicable, UIN or PAN would be accepted as IEC. It is advised that all importers need to quote GSTIN in their Bills of Entry in addition to IEC. In due course of time IEC would be replaced by PAN/GSTIN. – Reply By YAGAY AND SUN – The Reply = Please also check Trade Notice No. 02/2018-19 dtd. 11th April 2018 Launch of facility to check status of Importer Exporter Code (IEC) application made to DGFT. IEC holders may please note that IEC is ready for Import/ Export of goods only after IEC details g

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 11-4-2018 Last Replied Date:- 14-4-2018 – 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 relati

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egime to GST regime, some arrangements were required to be made and conditions with respect thereto be imposed. Further, Court referred to SC ruling in Jayam & Co., where it was held that when concession in form of Input Tax Credit is given by a Statute, Legislature has power to make provision stating the form and manner, in which such concession shall be allowed and there was no right, inherent or otherwise, vested with dealers to claim ITC benefit. In Age Industries Pvt. Ltd v. Assistant State Tax Officer, SGST Department, Kochi, [ 2018 (1) TMI 1116 – KERALA HIGH COURT ] where the assessee had sent goods to three parties for quality appraisal on job work basis against a series of delivery challans, it was held that detention of goods for reasons that they were not accompanied by document provided under rule 138(2) of Kerala GST Rules (e way bill) and were intended to be supplied to an unregistered firm was not sustainable. Therefore, it was decided that the Department was not abl

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es Tax Council are in violation of Election Code of Conduct. In R.R. Agro Industries v. State of U.P. – 2018 (2) TMI 608 – ALLAHABAD HIGH COURT , the assessee was transporting the consignment of goods from one State to another State and the department seized the consignment at Ghaziabad under section 129(1) of the Uttar Pradesh GST Act, 2017 but the assessee contended that the transaction in question was covered under the IGST Act, 2017 and the provisions of the UP GST Act, 2017 would not be applicable. Such consignment was not liable to be seized under the UP GST Act, 2017 and thus the assessee filed the writ petition in the High Court. It was held that in the matter of seizure under the provisions of the IGST Act, 2017, the provisions of Central GST Act, 2017, such as Section 129, would apply mutatis mutandis. The impugned order of seizure could not be held to be bad, in law, only for the reason that the wrong provision of Act had been mentioned. Hence, the impugned order was to be t

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ructure Limited v. The Union of India through the Commissioner (GST) , The Commissioner, Central Goods and Service Tax, (2018) 3 TMI 1268 (Rajasthan), where the assessee filed GST Tran-1 by electronic mode but returns filed by the electronic mode are not generated on the website of the Department and thus, were not accepted. By placing reliance in the case of Padmavati Enterprise, Abicor and Binzel Technoweld Pvt. Ltd. v The Union of India & Another [(2018) 3 TMI 539 Bombay High Court] it was directed to accept the returns on provisional basis. In Special Ashoka Beedi Works v. GST Officer, Madanpalle 2018 (3) TMI 739 – TELANGANA AND ANDHRA PRADESH HIGH COURT, it was held that since the seized vehicle was not liable for confiscation in default of payment of tax that may be determined/already determined, no purpose will be served by keeping the said vehicle under continued detention and was ordered to be released. In Shankar Mohan v. Intelligence Inspector, Ernkulam 2018 (1) TMI 179

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Goods and Services Tax – Started By: – lakush jain – Dated:- 11-4-2018 Last Replied Date:- 18-4-2018 – I want to export some items to Nepal. The total amount of export is 1,00,000. I do not have any LUT yet so I will include IGST in the invoice which comes out to be 18,000.Now my total invoice amount becomesNet – 1,00,000IGST – 18,000Grand Total = 1,18,000 INRNow the person in NEPAL will not pay this GST to me because he has nothing to do with this 18% tax which I included in the invoice. What should I show in the invoice to credit this 18,000 INR because the person in NEPAL will only pay me 1,00,000 even though the invoice amount is 1,18,000.Please tell me how to show 18,000 pre-paid in the invoice for export with IGST?Thanks, – Reply By Ganeshan Kalyani – The Reply = In Tax invoice show the breakup of basic + tax. In commercial invoice shown total amount . Tax invoice is for GST compliance purpose and commercial invoice is for the importer. – Reply By SHIVKUMAR SHARMA – The Reply =

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which is sufficient for export of your goods. – Reply By lakush jain – The Reply = This ARN number generated by online LUT portal, can I use just this with transport company to send my goods or do I need any other supported documents while sending my goods?Also do I need any Import Export Code (or IC code) before sending my goods to NEPAL or to generate LUT? – Reply By KASTURI SETHI – The Reply = For export also, Import Export Code is must. – Reply By lakush jain – The Reply = but according to below MEMO , it says that if you have GSTIN number then IEC code is not necessary ? Going forward only GSTIN number will be used for transaction. I do have GSTIN number then do I still need to register for IEC code?http://dgft.gov.in/Exim/2000/TN/TN17/TN0918.pdf – Reply By KASTURI SETHI – The Reply = PAN is to be treated as IEC if the goods to be exported are fully exempted. – Reply By KASTURI SETHI – The Reply = Pl.read PAN based GSTIN instead of PAN. – Reply By Ganeshan Kalyani – The Reply = GS

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cuments are required to be physically submitted to the jurisdictional office for acceptance of LUT. The Circular also stated that if an exporter s LUT has been accepted and later if it was discovered that the exporter was ineligible to furnish a LUT in place of a bond, then the LUT will be liable for rejection and such LUT shall be deemed to have been rejected from the very beginning. The Circular was issued upon receiving various queries from the field formations and exporters regarding a technical glitch that the LUTs submitted via online in FORM GST RFD-11 on the common portal were not visible to the jurisdictional officers of the Central Board of Indirect Taxes and Customs (CBIC) and of a few states. – Reply By Subhash Modi – The Reply = You need IEC, PAN, GSTIN whether the export is without payment of IGST under LUT or on payment of IGST under claim of refund, You can prepare 1) commercial invoice (international format both for exports and for IGST paid or not paid under LUT detai

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Goods and Services Tax – Started By: – Vandana M – Dated:- 11-4-2018 Last Replied Date:- 15-4-2018 – I am registered in Delhi and I get a service contract from outside India.As per the contract I have to provide services in India (Delhi and outside Delhi as well).What will be the GST liability in this case ? – Reply By Ganeshan Kalyani – The Reply = What is the nature of service? – Reply By KASTURI SETHI – The Reply = GST applicable. – Reply By Alkesh Jani – The Reply = Sir/Madam, I agree with

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GST – States – G.O.Ms.No.161 – Dated:- 11-4-2018 – GOVERNMENT OF ANDHRA PRADESH REVENUE DEPARTMENT (COMMERCIAL TAXES-II) [G.O.Ms.No.161, Revenue (Commercial Taxes-II), 11th April, 2018.] NOTIFICATION In exercise of the powers conferred by Section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government hereby make the following Rules further to Amend the Andhra Pradesh Goods and Services Tax Rules, 2017, issued in G.O.Ms.No.227, Revenue (CT-II) Dept., Dated : 22-06-2017 as subsequently amended namely,- These Rules may be called the Andhra Pradesh Goods and Services Tax (Seventeenth Amendment) Rules, 2017. Save as otherwise provided in these Rules, they shall be deemed to have come into force with effec

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be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal. ; (ii) 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; (iii) in Rule 129, in sub-rule (6), for the words as allowed by the Standing Committee , the words as may be allowed by the Authority shall be substituted; (iv) in Rule 133, after sub-rule (3), the following sub-rule may be added, namely:- (4) If the report of the Director General of Safeguards referred to in sub-rule (6) of Rule 129 recommends that there is contravention or even non-contravention of the provisio

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y of votes, the Chairman shall have the second or casting vote. ; (vi) after Rule 137, in the Explanation, in clause (c), after sub-clause (b), the following sub-clause shall be added, 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 commensurate reduction in prices. ; (vii) after Rule 138D, the following Explanation shall be deemed to have been added, with effect from the 1st of April, 2018, namely:- Explanation: For the purposes of this Chapter, the expressions transported by Railways , transportation of goods by Railways , transport

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