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GST – States – 01/2018-Puducherry GST – Dated:- 29-3-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT F. No.3074/CTD/GST/2018. Puducherry, dated 29th March 2018. ORDER No. 1/2018-Puducherry GST Subject : Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Puducherry Goods and Services Tax Rules, 2017. In exercise of the powers conferred by sub-clause (iii) of clause (b) of sub-rule (4) of rule 117 of the Puducherry Goods and Services Tax

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2018 (3) TMI 1691 – GAUHATI HIGH COURT – 2018 (18) G. S. T. L. J213 (Gau) – Online filing of returns in the form of GSTR-1 or if GSTR-1 by means of GSTR-3B – Held that:- A communication from the GST Help Desk has been brought on record, by which the petitioner was informed that in the event the temporary authorized signatory is dead or is not traceable, the appropriate remedy would be to approach the Revisional Jurisdictional Tax Officer to set up a new authorized signatory in the GST portal – From the said communication, it appears that the jurisdictional tax officer, who in the present case is said to be the Superintendent of Taxes is the appropriate authority to set up a new authorized signatory.
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List this matter again on 06.04.20

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mpany. Late Gaurav Khetawat died on 21.08.2017. Upon his death, the petitioner firm made endeavour to file a return through the signature of another Director of the company, but it is stated that the online portal for the purpose of GST is not receiving such application forms. It is stated that whenever attempts are made to submit the online form through another signatory, the portal repeatedly kept asking for the digital signature of the earlier authorized signatory, who is no more. In the aforesaid circumstance, the petitioner submitted a representation dated 18.12.2017 before the Superintendent of Taxes, Unit-D, C-8, Kar Bhawan, Ganeshguri, Guwahati highlighting the aforesaid inconvenience with a request for appropriate advice. As nothin

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Input Tax Credit – Goods and Services Tax – Started By: – DEEPAK SHARMA – Dated:- 28-3-2018 Last Replied Date:- 28-3-2018 – Sir,a company sending their staff abroad for a course, amount paid in India

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Goods and Services Tax – Started By: – DEEPAK SHARMA – Dated:- 28-3-2018 Last Replied Date:- 29-3-2018 – Sir,One is manufacturing normal products, where rate of tax on inputs and output is almost same, simultanously they manufacturing footwear where input tax rate is higher i.e. 18% and output tax rate is 6% it means its under inverted tax rate structure. Is it possible to the taxpayer they can use spare tax accumulated on raw material of footwear to liability arised on normal products. Thanks – Reply By KASTURI SETHI – The Reply = Yes. There is no restriction on utilisation in the situation explained. Even now refund is admissible but too many strings are attached. – Reply By Ganeshan Kalyani – The Reply = law says if purchases / expense

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Goods and Services Tax – Started By: – MistralSolutionsPrivateLimited – Dated:- 28-3-2018 Last Replied Date:- 6-4-2018 – Dear All,LUT online submission in GST Portal is available for the FY 18-19.Please provide a clarity as to whether only online submission is sufficient or should we file off line also like FY 17-18.please clarify.thanks.Saravanan. – Reply By SHIVKUMAR SHARMA – The Reply = Online is Sufficient.Not required to submit hard Copy. – Reply By MistralSolutionsPrivateLimited – The Reply = Is there any circular available from department side stating that only online is sufficient?.Saravanan. – Reply By Alkesh Jani – The Reply = Sir, till date I have not came across any such authority. Therefore, it is suggested that LUT may be filed online and download the hard copy of the same submit it to the J.O. – Reply By KASTURI SETHI – The Reply = Pl. read Point No. 2(L) of the following circular:- Export of goods – Furnishing of Bond/Letter of Under-taking for exports – Clarification

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he date of availability of online facility. Note the words 'at liberty' in the highlighted para of Board's circular. This circular has discussed notification referred to by you. The manual facility was for the time being. – Reply By Alkesh Jani – The Reply = Sir, Thanks for your reply, but sorry to say still I am confused that the word liberty is with regards, to furnishing LUT before either Central or State Officer. Further, When notification mentions of LUT on letter head and to be submitted in duplicate. Can Circular be relied upon.Moreover, on GST portal does not speaks about this. Regards, – Reply By KASTURI SETHI – The Reply = We should not be dragged into such trivial matters. Every item of work is going paperless. From A to Z, will be on common portal system. If Common Portal System does not click on any kind of work, we have to resort to manual submissions of docs. These are procedural matters. Nobody is going to be penalized for such lapses. 'Liberty' stan

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Required as confirmed by Department in their Tweets.Refer Below tweets: – Reply By Ganeshan Kalyani – The Reply = interaction with the department in person has been reduced by adopting online method. This is ease of doing business. Good part of GST. – Reply By Alkesh Jani – The Reply = Dear all, with due respect to all, I just want to inform you that as on i.e. 05/04/2018, on my personal visit to Range office and Division office of CGST, Ahmedabad, it was informed that still menu for granting LUT online is not available on their screen. The exporter may not suffer for any litigation, in future so it is my humble request that please visit your J.O. although LUT is filed online.With Regards, – Reply By Keyur Mehta – The Reply = I agree with Mr. Alkesh Jani.It is good to think that online submission is sufficient given the provisions and law. However, it is practical experience that if due care not taken, may lead to unnecessary litigation and harassment. So as a measure of not undergoing

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Goods and Services Tax – Started By: – vijeta sarkar – Dated:- 28-3-2018 Last Replied Date:- 29-3-2018 – NOT ABLE TO UNDERSTAND HOW IT WILL WORK FOR DIRECT SELLING – Reply By Alkesh Jani – The Reply = Sir/Madam,Please elaborate your query, so that our experts can reply accordingly. – Reply By Ganeshan Kalyani – The Reply = if you are doing trading activity then HSN of goods will be applicable . if you are a c &f agent then it is service. sac will have to be referred. – Reply By KASTURI SETH

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Goods and Services Tax – GST – Dated:- 28-3-2018 – The Government is providing claims to the States under GST. As per provisions in Section 7 of the GST (Compensation to States) Act, 2017 loss of revenue to the States shall be calculated and compensation for loss of revenue to the State shall be provisionally calculated and released at the end of every two months period. As per Section 4 of the said Act, financial year 2015-16 has been taken as the base year for calculating compensation amount

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Goods and Services Tax – Started By: – PAWANKUMAR GARG – Dated:- 28-3-2018 Last Replied Date:- 29-3-2018 – SIR,ONE OF MY CLIENT IS PROVIDING MAN POWER TO NAGAR COUNCIL. PL.LET ME KNOW WHEATHER SERVICE IS TAXABLE. IF YES THEN SERVICE CODE AND RATE OF TAX. – Reply By Ganeshan Kalyani – The Reply = HSN/ SAC 99979 , GST @18% – Reply By Alkesh Jani – The Reply = Sir, Can we classify under SAC 998519. – Reply By KASTURI SETHI – The Reply = 998519 for manpower supply is correct. – Discussion-Forum – K

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 28-3-2018 Last Replied Date:- 29-3-2018 – We have supply Pharma Machinery under warranty period for 1 year.Now the same machine i

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 28-3-2018 Last Replied Date:- 2-5-2018 – If we have to prepare Supply Invoice on 31st March for Inter state supply, generate EWAY bill and the transporter is not lifting the material on the same day. However the transporter lifts the material on 5th April which would be next financial year and fill up Part II in Eway bill on same day.In above case can we book our sale in current financial year since we have prepared supply in

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Customs – 35/2018 – Dated:- 28-3-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 35/2018- Customs New Delhi, the 28th March, 2018 G.S.R. 299 (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, in the manner as specified in the corresponding entry in column (3) of the said Table, namely :- Table S. No. Notification number and date Amendments (1) (2) (

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the figures and words 31st March, 2018 , the figures and words 1st October, 2018 shall be substituted. 4. 22/2015-Customs, dated the 1st April, 2015 [vide number G.S.R. 258 (E), dated the 1st April, 2015] In the said notification, in the opening paragraph, in condition (xiii), for the figures and words 31st March, 2018 , the figures and words 1st October, 2018 shall be substituted. 5. 45/2016-Customs, dated the 13th August, 2016 [vide number G.S.R. 795(E), dated the 13th August, 2016] In the said notification, in the opening paragraph, in condition (xii), for the figures and words 31st March, 2018 , the figures and words 1st October, 2018 shall be substituted. [F. No. 605/52/2017-DBK] (Dharmvir Sharma) Under Secretary to the Government of

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the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1299(E), dated the 13th October, 2017. (3) The principal notification No. 20/2015-Customs dated the 1st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 256 (E), dated the 1st April, 2015 and was last amended by notification No. 79 /2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1299(E), dated the 13th October, 2017. (4) The principal notification No. 22/2015-Customs dated the 1st April, 2015 was published in the Gazette of India, Extraordina

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Goods and Services Tax – 17/2018 – Dated:- 28-3-2018 – Superseded vide Notification No. 43/2018 – Central Tax dated 10-09-2018 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs Notification No. 17/2018 – Central Tax New Delhi, the 28th March, 2018 G.S.R. 269 (E). – In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act), the Central Go

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Goods and Services Tax – 18/2018 – Dated:- 28-3-2018 – Superseded vide Notification No. 44/2018 – Central Tax dated 10-09-2018 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs Notification No.18/2018 – Central Tax New Delhi, the 28th March, 2018 G.S.R. 296 (E). – In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 under sub-section (1) of section 37 of the Act for the

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Goods and Services Tax – 19/2018 – Dated:- 28-3-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 19/2018 – Central Tax New Delhi, the 28th March, 2018 G.S.R. 308 (E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 08/2018-Central Tax, dat

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Goods and Services Tax – 20/2018 – Dated:- 28-3-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 20/2018 – Central Tax New Delhi, the 28th March, 2018 G.S.R….(E).- Whereas, as per section 55 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government may, on the recommendations of the Council, by notification, specify any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), Consulate or Embassy of foreign countries and any other person or class o

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ication No. 14/2018-Central Tax, dated the 23rd March, 2018, published vide number G.S.R 266 (E), dated the 23rd March, 2018; Whereas, as per sub-section (2) of section 54 of the said Act, the specified persons, as notified under section 55 of the said Act, are entitled to a refund of tax paid by them on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of six months from the last day of the quarter in which such supply was received; Whereas, the facility for filing the claim of refunds under section 55 of the said Act has been made available on the common portal recently; Now, therefore, in exercise of the powers conferred by section 148 of

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Goods and Services Tax – Order No. 1 /2018 – Dated:- 28-3-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, the 28th March, 2018 Order No. 1 /2018 – Central Tax Subject: Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Central Goods and Service Tax Rules, 2017 In exercise of the powers conferred by sub-clause (iii) of clause (b) of sub-rule (4) of rule 117 of the Central Goods and

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GST – States – F.12(46)FD/Tax/2017-Pt.-III-210 – Dated:- 28-3-2018 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) CORRIGENDUM Jaipur, dated: 28 March, 2018 F.12(46)FD/Tax/2017-Pt.-III-210.- The English version of this Department's notification No. F.12(46)FD/Tax/2017-pt-III-202 dated March 07, 2018 published in Rajasthan Gazette extraordinary Part 4(c) Sub Part (II) dated March 07, 2018 shall be read with the following correction:- (i) At page number 285(2), in line 34, in the

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GST – States – 390-F.T.-17/2018-State Tax (Rate) – Dated:- 28-3-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 390-F.T. Howrah, the 28th day of March, 2018. No. 17/2018-State Tax (Rate) In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the Act), the Governor, on the recommendations of the Council, is pleased hereby to notify the registe

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GST – States – 01/2018-State Tax – Dated:- 28-3-2018 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 Order No. : 01/WBGST/PRO/2018 Dated: 28/03/2018 Order No. 01/2018-State Tax Subject: Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the West Bengal Goods and Service Tax Rules, 2017 In exercise of the powers conferred by sub-clause (iii) of clause (b) of sub-rule (4) of rule 117 of the West Bengal Go

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GST – States – 06/2018 – Dated:- 28-3-2018 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 TRADE CIRCULAR No. 06/2018 DATED: 28/03/2018 Subject: e-WAYBILL FOR INTER-STATE MOVEMENT OF GOODS UNDER GST WITH EFFECT FROM the 1st DAY OF APRIL, 2018 (in supersession of Trade Circular No. 01/2018 dated 08.01.2018) In terms of Finance Department Notification No. 165 F.T. dated 05.02.2018, the effective date of introduction of e-waybill under the WBGST Act, 2017 (refer to Notification No. 2312 F.T. dated 29.12.2017) was rescinded so as to defer the effective date from which e-waybill will come into force. Subsequently, rules 138, 138A, 138B, 138C and 138D of the WBGST Rules, 2017, regarding e-waybills

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site www.wbcomtax.gov.in shall continue till midnight of 31.03.2018 with the following conditions: – 1. Generation of waybill keys from the website www.wbcomtax.gov.in shall stop at midnight of 31.03.2018; 2. Generation of waybills using already generated keys shall stop at midnight of 31.03.2018; 3. Waybills generated till midnight of 31.03.2018 shall be valid for entry of taxable goods into West Bengal till 15.04.2018 or till its validity expires, whichever is earlier. 4. Cancellation of unused waybill keys shall continue till 15.04.2018 after which all remaining unused keys will be cancelled by system. 5. Cancellation of generated waybill shall continue till 15.04.2018 after which all remaining valid waybills shall be treated as used. 6.

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GST – States – (GHN-41)/GST-2018/S.148(6)TH-17/2018-State Tax – Dated:- 28-3-2018 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Dated the 28th March, 2018. Notification No. 17/2018-State Tax No. (GHN-41)/GST-2018/S.148(6)TH- In exercise of the powers conferred by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred to as the Act), the Government of Gujarat, on the recommendations of the Council, hereby notifies the

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GST – States – SRO 147 – Dated:- 28-3-2018 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 28th March, 2018 SRO 147.- In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government hereby makes the following rules further to amend the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:- 1. Save as otherwise provided in these rules, they shall come into force on the date of publication of Central Goods and Services Tax (Third Amendment) Rules 2018 in the Central Gazette. 2. (i) in rule 45, in sub-rule (1), after the words, where such goods are sent directly to a job worker , occurring at the

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

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

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GST – States – SRO-GST-038 (Rate) – Dated:- 28-3-2018 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 28th March, 2018 SRO-GST-038 (Rate).-ln exercise of the powers conferred by sub-section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the followi

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GST – States – 41/2018 – Dated:- 28-3-2018 – Government of Jammu and Kashmir COMMERCIAL TAXES DEPARTMENT EXCISE AND TAXATION COMPLEX RAILHEAD COMPLEX, JAMMU Notification No. 41/2018 Subject: Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Jammu and Kashmir Goods and Service Tax Rules, 2017 In exercise of the powers conferred by sub-clause (iii) of clause (b) of sub-rule (4) of rule 117 of the Jammu and Kashmir Goods and Service Tax Rules, 2017

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GST – States – G.O. Ms. No. 20 – Dated:- 28-3-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT Puducherry, the 28th March, 2018 G.O. Ms. No. 20 NOTIFICATION In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely: – 1. (1) These rules may be called the Puducherry Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 23rd day of March, 2018. 2. In the Puducherry Goods and Services Tax Rules, 2017,- (i) in rule

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e 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 inserted, 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 provisions of section 171 or these rules, but the Authority is of the opinion that further investigation or inquiry is call

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e (c), after sub-clause (b), the following sub-clause shall be inserted, namely: – c. any other person alleging under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices. ; (vii), after rule 138D, the following Explanation shall be inserted, 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 of goods by rail' and 'movement of goods by rail' does not include cases where leasing of par

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