Author: admin_gst

Section 5 of GSTR3b
Query (Issue) Started By: – narendra patel Dated:- 14-5-2018 Last Reply Date:- 16-5-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Sir,
Do we have to include Municipal Tax, Professional tax and Bank charges in Section 5 (Value of Exempt, Nil rated and non-GST inward supplies) of the GSTR 3B return.
Please advise.
Thank you.
Reply By Ganeshan Kalyani:
The Reply:
No need to show municipal tax and professional tax.
Reply By narendra patel:
The Reply:
Tha

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Roll out of e-Way Bill system for intra-State movement of goods in the States of Assam & Rajasthan
GST
Dated:- 14-5-2018

As per the decision of the GST Council, e-Way Bill system for inter-State movement of goods has been rolled out from 01st April, 2018. As on 13th May, 2018, e-Way Bill system for intra-State movement of goods has been rolled out in the States/ Union Territory of Andhra Pradesh, Arunachal Pradesh, Bihar, Gujarat, Haryana, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Madhya Pradesh, Meghalaya, Nagaland, Sikkim, Telangana, Tripura, Uttarakhand, Uttar Pradesh and Puducherry. E-Way Bills are getting generated successfully and till 13th May, 2018 more than four crore and fifteen lakh e-Way Bills have been succe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Waiver Announced for Late Fees on FORM GSTR-3B for Those Missing FORM GST TRAN-1 Filing by Dec 27, 2017.
Notifications
GST
Late fee for late filing of FORM GSTR-3B waived for the class of reg

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

IGST paid with wrong place of supply
Query (Issue) Started By: – Lakshminarayanan TR Dated:- 14-5-2018 Last Reply Date:- 15-5-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear all
Could someone clarify as to how to correct the IGST transactions pointing to wrong place of supply( state) i.e Delhi instead of West Bengal (supplied from Kerala). As this is B2C Large inter-state transactions, mere amendment in GSTR 1 is good enough? Please throw your thoughts and insights.
Thank

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Fludeoxyglucose (FDG) Classified Under Heading 2844 for Radioactive Isotopes, Not Medicinal Properties.
Case-Laws
GST
Classification of goods – Fludeoxyglucose or 'FDG' – Even if the compounds of radioactive isotopes may have uses in medicine, they fall in Heading 2844 only. We very determinedly feel that we need not enter into any discussion or any case law as to what would be a medicament and the properties thereof. – AAR
TMI Updates – Highlights, quick notes, marquee, annotation,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

EPC contract for solar plant construction classified as Works contract under GST, impacting applicable tax rate, says AAR.
Case-Laws
GST
Classification of Service – Rate of GST – turnkey Engineering, Procurement and Construction (EPC) Contract for construction of a solar power plant – cannot be held as supply of immovable property or in the nature of composite supply – to be taxed as Works contract under GST – AAR
TMI Updates – Highlights, quick notes, marquee, annotation, news, ale

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GIST OF RECENT PRONOUNCEMENTS ON GST (PART-X)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 14-5-2018

Goods and Services Tax (GST), introduced from July 1, 2017 is more than ten 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 140 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 also been indicated in Circular No. 39 dated 03.04.2018 whe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

pondents, the academic questions raised by the assessee cannot be determined under Article 226 of the Constitution of India. The court held that since no cause of action had arisen to assessee yet by impugned action notice or order by respondents, petition was liable to be dismissed as premature.
* In Hindalco Industries Ltd. v. Union of India 2018 (3) TMI 1124, where assessee filed writ petition against recovery of service tax demand raised upon it, petition was disposed of stating that on account of subsequent development and particularly CGST Act and the issue in petition was purely academic and rendered infructuous.
The court also recalled its earlier order imposing costs of ₹ 25,000 on the respondents which had been duly complied with and was directed to be returned. Such cost was to impress upon the Authorities that the proceedings before the Court should not be delayed. By delay, the larger public interest suffers and that was not present to the mind of the authorities

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ly release the confiscated goods on remittance of differential duty by assessee by calculating IGST @ 5 percent. The assessee was directed to pay the differential duty in respect of the Bill of Entry dated 04.07.2017 as well as the duty quantified on the live consignment covered in Bill of Entry dated 03.10.2017 by calculating the Integrated Goods and Services Tax at the rate of 5 percent. On remittance of the differential duties, the Adjudicating Authority shall provisionally release the cargo within a period of seven days from the date of remittance for both Bills of Entry.
* In D. Pauls Travel & Tours Ltd. v. Union of India 2017 (12) TMI 640 (Delhi), where the petitioner was in business of booking tours and hotel packages for customers and charged IGST from them for booking in hotels located outside Delhi but were unable to avail input tax credit on SGST charged by hotels as it was not registered in the state where hotel was situated. Further, different provisions were applicable

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Refund of accumulated ITC in case of export under LUT
Query (Issue) Started By: – BalKrishan Rakheja Dated:- 14-5-2018 Last Reply Date:- 16-5-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Q1 Export was made in the month of July 2017 under advance authorisation scheme and also availed ITC in respect of goods purchased during the month of JULY 2017 whether I can claim refund of unclaimed ITC for the period of JULy 2017 in case I exported the goods under advance authorisation licence .The goods under advance authorisation were imported prior to GST regime and the same were used for export in the month of July 2017.
Q2. Our is a company having two unit i A & B in different state and engaged in the manufacturing same goods in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ere is no payment done for transaction done between them. In such case it is difficult to comply the payment provision.
Reply By BalKrishan Rakheja:
The Reply:
Please refer to Querry No.2. Now the department is going to issue SCN in case of refund of accumulated ITC which was accumulated due to export under LUT , as we have not paid the payment to our other manufacturing unit as per povisions of ITC. Whether deptt's contention is correct?.
Reply By Ganeshan Kalyani:
The Reply:
As per provision in GST Act the department 's contention seems appropriate .
Reply By YAGAY and SUN:
The Reply:
Yes, Department has legitimate right to issue SCN and raise Demand along with interest.
Reply By BalKrishan Rakheja:
The Reply:
Thanks ever

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to waive the late fee for FORM GSTR-3B
22/2018 Dated:- 14-5-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 22/2018 – Central Tax
New Delhi, the 14th May, 2018
G.S.R. 450 (E).- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

WAIVING LATE FEE FOR GSTR 3B OCT-2017 TO APRIL-2018
22/2018-State Tax Dated:- 14-5-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar
Dated the 14th May, 2018.
Notification No. 22/2018-State Tax
Gujarat Goods and Services Tax Act, 2017
No. (GHN-51)/GST-2018/S.128(10)TH-In exercise of the powers conferred by section 128 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommend

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Waiver of late fee payable by registered persons for failure to furnish the return in FORM GSTR-3B by the due date
599-F.T. Dated:- 14-5-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION No. 599-F.T.
Howrah, the 14th day of May, 2018.
No. 22/2018-State Tax
In exercise of the powers conferred by section 128 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Waiving Late Fee for GSTR 3B Oct-2017 to April-2018
F-10-22/2018/CT/V (36) Dated:- 14-5-2018 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Naya Raipur, the 14th May 2018
NOTIFICATION
No. 22/2018-State Tax
NO.F-10-22/2018/CT/V (36) – In exercise of the powers conferred by section 128 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Gove

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to waive the late fee for FORM GSTR-3B
11/2018 Dated:- 14-5-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (11/2018)
No. FD 47 CSL 2017, Bengaluru, dated: 14.05.2018
In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Waiving Late Fee for GSTR 3B Oct-2017 to April-2018
S.O. 181 Dated:- 14-5-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
BIHAR GOVERNMENT
Commercial Tax Department
Notification
The 14th May 2018
S.O. 181 – In exercise of the powers conferred by section 128 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act for failure to furnish the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

M/s Ashoka Enterprises Versus State Of UP And 2 Others
GST
2018 (5) TMI 1615 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 14-5-2018
Writ Tax No. 765 of 2018
GST
Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ.
For the Petitioner : Nishant Mishra,Vipin Kumar Kushwaha
For Respondent : C.S.C.
ORDER
In compliance of our order dated 09.05.2018 Smt. Kamni Chauhan Ratan (respondent no. 2) Commissioner of State Tax, U.P. Goods & Service Tax, Lucknow and Sri Raj Kumar Kureel (respondent no. 3) Assistant Commissioner, State Tax, Mobile Squad, Unit-III, Noida are present in person.
Sri Manish Goel, learned Additional Advocate General points out that the petitioner has been described as M/s Ashoka

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n in the pleadings in respect of the description of the petitioner and it is not clear that Sri Fazil is the actual proprietor of the firm or Sri Ashok Kumar Agarwal.
Sri Manish Goel, learned Additional Advocate General further pointed out paragraphs 11 and 12 of the writ petition wherein averments have been made in respect of the generation of the E-way bill and producing the same before respondent no. 2 on the same date and submission of reply to the show cause notice under Section 129 (3) of the Act, which according to the pleadings made in the paragraphs, has not been issued at that point of time and the reply was obtained under threat and coercion are sworn on the basis of the record which totally falsifies the averments in the said p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e petitioner firm at least 25 times which goes to show that he is a habitual evader of tax.
Let a counter affidavit be filed on behalf of the respondents bringing all these facts on record within ten days. Rejoinder affidavit may be filed within a week thereafter.
Put up in Additional Cause List on 29.05.2018.
Personal appearance of both the officials on future date is exempted. In case, allegations and anomalies pointed out by Sri Manish Goeal, learned Additional Advocate General are found to be established after exchange of affidavits, the question of imposing heavy exemplary costs and proceedings for initiation of contempt upon the petitioner shall be considered on the next date of hearing.
Case laws, Decisions, Judgements, Orders

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

M/s R.S. Steel Traders Versus State of Haryana and others
GST
2018 (5) TMI 1649 – PUNJAB AND HARYANA HIGH COURT – 2018 (16) G. S. T. L. 21 (P & H)
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 14-5-2018
CWP No. 27168 of 2017 (O&M)
GST
MR. RAJESH BINDAL AND MR. DEEPAK SIBAL, JJ.
For The Petitioner : Mr. Sandeep Goyal, Advocate And Ms. Tanish Peshawaria, DAG, Haryana
ORDER
RAJESH BINDAL, J.
The present writ has been filed impugning order dated 25.10.2017 passed by the Excise and Taxation Officer of State Tax, Hansicum- Proper Officer, under Section 129(1)(a) of Haryana Goods and Services Tax/Central Goods and Services Tax of the Act, 2017. The writ petition was filed on 27.11.2017 with a grievance that under the Act n

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ellate Authority has been constituted, the grievance to that extent has been rendered infructuous.
In view of liberty granted vide order dated 07.02.2018, the petitioner has preferred appeal on 03.04.2018. The only grievance sought to be raised by learned counsel for the petitioner now is that the appeal may not be treated as time barred in terms of the provisions of Section 107 of the Act.
Keeping in view the aforesaid circumstances, as the petitioner could not file appeal earlier because of non-constitution of the Appellate Authority, which has now been appointed vide notification dated April 19, 2018, the appeal filed by the appellant shall not be dismissed only on account of delay.
The present petition is disposed of accordingly.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notification under the Tamil Nadu Goods and Services Tax Act. (G.O. Ms. No.56 CT and R (B1), 14th May 2018)
II(2)/CTR/448(f)/2018. Dated:- 14-5-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
G.O. (MS) NO.56
DATED: 14.05.2018
Chithirai-31, vilambi,
Thiruvalluvar Aandu, 2049
NOTIFICATION No. II(2)/CTR/448(f)/2018.
In exercise of the powers conferred by Section 128 of the Tamil Nadu Goods

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notified the waiver of late fee payable for failure to furnish return in form GSTR-3B.
F.NO.FIN/REV-3/GST/1/08(PT-I)/140 Dated:- 14-5-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
NOTIFICATION [F.NO.FIN/REV-3/GST/1/08(PT-I)/140]
Dated Dimapur, 14-5-2018
In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Govern

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Waives the late fee payable FORM GSTR-3B.
20/2018-State Tax Dated:- 14-5-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 20/2018-State Tax
The 14th May, 2018
No. GST/23/2017.-In exercise of the powers conferred by section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Coun

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Sainik Mining & Allied Services Ltd. Versus Union of India, Goods and Service Tax Council, New Delhi, Commissioner of Central Tax, Goods and Services Tax, Chhattisgarh And Commissioner, State Tax, Goods and Services Tax, Raipur, Chhattisgarh
GST
2018 (7) TMI 966 – CHHATTISGARH HIGH COURT – 2018 (14) G. S. T. L. 181 (Chhattisgarh)
CHHATTISGARH HIGH COURT – HC
Dated:- 14-5-2018
Writ Petition (T) No. 79 of 2018
GST
Mr. Sanjay K. Agrawal, J.
For The Petitioner : Mr. Amrito Das, Advocate.
For The Respondent : Mr. B. Gopa Kumar, Assistant Solicitor General of India, Mr. Maneesh Sharma, Advocate And Mr. Gary Mukhopadhyay, Govt. Advocate
Order
1. The petitioner is a registered dealer under the Chhattisgarh Goods and Services Tax Act, 2017and providing coal mining, logistics and other allied services to mainly Coal India Ltd.. The petitioner filed its last return for the period from 1st April, 2017 to 30th June, 2017 under the Chhattisgarh Value Added Tax Act, 2005 fo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n clicking the submission button for filing TRAN-1, an error message was displayed as “some uploaded records are in progress, kindly submit once it is processed”. The authorities were complained of the said error which the authorities confirmed receipt of same and assured of updating as soon as the error was resolved, but it has not been resolved and the petitioner could not upload the statutory form TRAN-1, therefore, on account of technical glitches, the petitioner cannot be deprived of input tax credit benefit which the petitioner is otherwise entitled for. The petitioner has prayed for appropriate writ directing the respondent authorities to entertain the application of the petitioner manually and grant input tax credit benefit to the petitioner after due verification and to reopen the portal for enabling the petitioner to submit / upload FORM TRAN – 1.
3. Return has been filed by respondent No.4 and 5 stating inter alia that the Government of India, Ministry of Finance, Departmen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

id circular. Para 5 relates to appointment of Nodal Officer and para 8 relates to resolution of stuck TRAN-1s and filing of GSTR-3B. Para 8 of the circular reads as follows: –
“8. Resolution of stuck TRAN-1s and filing of GSTR- 3B
8.1 A large number of taxpayers could not complete the process of TRAN-1 filing either at the stage of original or revised filing as they could not digitally authenticate the TRAN-1s due to IT related glitches. As a result, a large number of such TRAN-1s are stuck in the system. GSTN shall identify such taxpayers who could not file TRAN-1 on the basis of electronic audit trial. It has been decided that all such taxpayers, who tried but were not able to complete TRAN-1 procedure (original or revised) of filing them on or before 27.12.2017 due to IT-glitch, shall be provided the facility to complete TRAN-1 filing. It is clarified that the last date for filing of TRAN 1 is not being extended in general and only these identified taxpayers shall be allowed to

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

scribed for redressal of grievance which the petitioner has raised in this writ petition, particularly of non-uploading of FORM TRAN – 1 due to technical glitches. Apart from this, the State Government – Commissioner, Central Excise / GST has issued order dated 5-4-2018 in which Nodal Officers have already been appointed by the State Government. In view of the above, the petitioner is directed to approach the Nodal Officer of Korba i.e. Assistant Commissioner, State GST, Korba Circle-1 within four days from today by filing representation along with all necessary documents for redressal of his grievance and in turn, the said authority would consider and dispose of the same following the procedure laid down in para 8 of the circular dated 3-4-2018 and would take decision accordingly keeping in view that this writ petition remained pending since 11-4-2018.
8. With the aforesaid direction, the writ petition stands finally disposed of. No order as to cost(s).
9. Certified copy by tomorrow

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Waives the late fee payable the return in FORM GSTR-3B.
ERTS(T) 65/2017/372 Dated:- 14-5-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 14th May, 2018
No. ERTS(T) 65/2017/372- In. exercise of the powers conferred by section 128 of the Meghalaya Goods and Services Tax Act, 20177 (Act No. 10 of 2017), the Government of Meghalaya, on the recommendations of t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

M/s. Dhamtari Krishi Kendra Versus Union of India, State of Chhattisgarh, Principal Commissioner, Central Excise, Customs & Service Tax (Central GST & Central Excise), Commissioner, Commercial Tax And GST Officer, Dhamtari, Commercial Tax/GST Office, Chhattisgarh
GST
2018 (5) TMI 1746 – CHHATTISGARH HIGH COURT – TMI
CHHATTISGARH HIGH COURT – HC
Dated:- 14-5-2018
Writ Petition (T) No. 68 of 2018
GST
Mr. Sanjay K. Agrawal, J.
For The Petitioner : Mr. Rajkamal Singh, Advocate
For The Respondent : Mr. B. Gopa Kumar, Assistant Solicitor General of India, Mr. Maneesh Sharma, Advocate And Mr. Gary Mukhopadhyay, Govt. Advocate
Order On Board
1. The petitioner is a registered dealer under the Chhattisgarh Goods and Services Tax Act, 2017 and carries on the agricultural related business of pesticides, fertilizers and seeds. The petitioner filed its last return for the period from 1st April, 2017 to 30th June, 2017 under the Chhattisgarh Value Added Tax Act, 2005 for pr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nsel for the respondents submit that the Central Government has issued a notification setting up an IT grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST portal providing for appointment of Nodal Officer on identified issues and solutions have also been suggested in the said notification.
5. I have heard learned counsel for the parties and considered their rival submissions made herein above.
6. On 3rd of April, 2018, a circular has been issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, New Delhi, for redressal of grievances of tax payers due to technical glitches on GST portal on which an IT Grievance Redresssal Committee has been constituted. Procedure for resolving the resolution of stuck TRAN – 1 has bee recorded and the manner has been indicated in paras 5 and 8 of the said circular. Para 5 relates to appointment of Nodal Officer and para 8 relates to reso

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nd the amount of credit in TRAN-1 during this process vis-a-vis the amount of credit which was recorded by the taxpayer in the TRAN-1, which could not be filed. If needed, GSTN may request field formations of Centre and State to collect additional document/data etc. or verify the same to identify taxpayers who should be allowed this procedure.
8.3 GSTN shall communicate directly with the taxpayers in this regard and submit a final report to GIC about the number of TRAN-1s filed and submitted through this process.
8.4 The taxpayers shall complete the process of filing of TRAN 1 stuck due to IT glitches, as discussed above, by 30th April 2018 and the process of completing filing of GSTR 3B which could not be filed for such TRAN 1 shall be completed by 31st May 2018.”
7. After going through the aforesaid circular and the scheme of the circular, I am convinced that complete procedure has been prescribed for redressal of grievance which the petitioner has raised in this writ petitio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Waiver the late fee payable the return in FORM GSTR-3B.
16082-FIN-CT1-TAX-0043/2017-S.R.O. No. 169/2018 Dated:- 14-5-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 14th May, 2018
S.R.O. No. 169/2018- In exercise of the powers conferred by Section 128 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby waive the late fee paya

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Natural Ester Dielectric Fluid (Envirotemp FR3) classified under GST Schedule II, incurs 12% IGST for transformer use.
Case-Laws
GST
Applicability of GST – Classification of goods – Natural Easter Dielectric Fluid (Envirotemp FR3) – soyabean oil has to be modified or adapted for use in the transformers – Envirotemp FR3 falls under Serial no. 27 of Schedule II – taxable at the rate of 12% IGST (i.e. 6% CGST and 6% SGST) – AAR
TMI Updates – Highlights, quick notes, marquee, annotation

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Interest on Short-Term Loans by Del Credere Agents Exempt from GST, Says Authority for Advance Rulings.
Case-Laws
GST
Exemption from GST – Whether an amount charged as interest on transaction

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =