Author: admin_gst

CANCELLATION OF REGISTRATION UNDER GST
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 4-5-2018

Registration under GST Act
Section 22 of the Central Goods and Services Tax Act, 2017 provides for registration. Section 22 provides the list of person who is liable to be registered under this Act. It also provides exemption from registering with GST Authorities. Every supplier shall be liable to be registered other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds ₹ 20 lakhs. In respect of Special category States, this threshold limit is ₹ 10 lakhs.
Section 23 provides the list of persons who are liable for registration. Section 24 provides the list of persons who are liable to be registered compulsory under the provisions of the Act. The persons making any inter-State supply are also liable to be registered but later the persons making any

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ason including death of the proprietor, amalgamated which other entity, demerged or otherwise disposed of; or
* there is any change in the constitution of the business; or
* the taxable person, other than the person registered under section 25(3) [voluntary registration], is no longer liable to be registered under section 22 or 24.
Section 29(2) of the Act provides that the Superintendent of Central tax may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where-
* a registered person has contravened the provisions of this Act or the rules made there under as may be prescribed; or
* a person paying tax under composition scheme has not furnished returns for three consecutive tax periods; or
* any registered person, other than a person paying tax under composition scheme has not furnished returns for a continuous period of six months; or
* any person who has taken voluntary registration has not commenced business within

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application, relevant documents in support thereof, at the common portal within a period of 30 days of the occurrence of the event warranting the cancellation, either directory or through a Facilitation Center notified by the Commissioner.
Rule 21 of Central Goods and Services Tax Rules, 2017 provides that the registration granted to a person is liable to be cancelled if the said person-
* does not conduct any business from the declared place of business; or
* issues invoice or bill without supply of goods or services in violation of the provisions of this Act or the rules made there under; or
* violates the provisions ofsection 171 of the Act (anti-profiteering) or the rules made there under.
Surrender under voluntary registration
The proviso to Rule 20 provides that no application of surrender of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration.
Bu

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hall issue an order in Form GST REG – 19 within a period of 30 days from the date of application, the date of the reply to the show cause notice issued, cancel the registration with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of any tax, interest or penalty including the amount liable to be paid. Rule 22(5) provides that the above said procedure shall be applicable to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself.
Rule 22(4) provides that where the reply furnished is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in Form GST REG – 20..
Deemed cancellation
The cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, shall be deemed to be a cancellation of registration under this Act.
Consequence of cancellation
Section 29(3) provides that the cancellatio

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h percentage points as may be prescribed or the tax on the transaction value of such capital goods or plant and machinery under section 15, whichever is higher.
Revocation of cancellation of registration
Rule 23 provides the procedure for revocation of cancellation of registration. The procedure is as detailed below-
* A registered person, whose registration is cancelled by the proper officer, on his own motion, may submit an application for revocation of cancellation of registration.
* The application shall be in Form GST REG – 21.
* The application shall be submitted to the proper officer within a period of 30 days from the date of service of the order of cancellation of registration at the common portal either directly or through a Facilitation Centre notified by the Commissioner.
* No application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish his returns, unless such returns are furnished and any a

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ce of the notice in Form GST REG – 24.
* Upon receipt of the information or clarification from the applicant, the proper officer shall proceed to dispose of the application within a period of 30 days from the date of receipt of such information or clarification from the applicant.
Reply By NEETHIARASU ARUNACHALAM as =
Sir, Thanks for the much needed article, I would like to submit certain clarification to the forum in connection with cancellation of registration. As I wish to do away with by business, I have applied for cancellation of the GST registration on 01/04/2018 after submitting the necessary returns for the quarter ending Jan to March also remitted GSTR3B for the Month of March'2018. However the superintendent requested submit the last three year accounts and ITR copies, after submitting the same, once again I received an letter to file GSTR3B upto date with appropriate late fee and produce the copy of the same. Kindly clarify the same whether I have pay for GSTR3B up

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Export related Refunds ( Issue and Clarification Form)
By: – CASanjay Kumawat
Goods and Services Tax – GST
Dated:- 4-5-2018

The term export means sending of goods or services produced in one country to another country. The seller of such goods and services is referred to as an exporter; the foreign buyer is referred to as an importer.
Under GST, “export of goods” with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India [Section 2(5) of the IGST Act, 2017] and “export of services” means the supply of any service when,-(i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place of supply of service is outside India; (iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and (v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with

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Government has taken various steps, which includes amendments in the rules, changes in the business procedures of common portal and customs automated system to address the systemic issues. Many of the errors plaguing the claims for refunds are on account of inadequate familiarisation of the exporters with the GST laws and data entry errors in the various GSTRs / forms.
Government has carried out outreach programmes by issuing guidance circulars, advisories, FAQs, advertisements etc and also provided an alternative procedure involving manual interface where the errors could not be corrected online. The efforts are beginning to show positive results. A standard operating procedure applicable to both Central and State GST has been put in place by virtue of various Circulars and clarifications issued with regard to processing of ITC refund.
GST Council, in its last meeting on 10th March 2018, has directed all States tax authorities to proactively clear refund claims. Exporting community

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nts and in some cases, they are not giving acknowledgement to the assessee after accepting the refund application. According to Tax Officer, reason behind non-accepting is that assessee's tax file is not reflecting in their system or refund application is not reflecting on their computer system. (Only God knows what is the logic behind this reason/excuse despite being of the fact that the same tax officers are handling other tax related matters of the same assessee.)
Clarification:
As per para 2.5 of the Circular No. 17/17/2017 – GST, dated 15.11.2017, it has been clarified that the registered person needs to file the refund claim with the jurisdictional tax authority to which the taxpayer has been assigned as per the administrative order issued in this regard by the Chief Commissioner of Central Tax and the Commissioner of State Tax. In case such an order has not been issued in the State, the registered person is at liberty to apply for refund before the Central Tax Authority or Sta

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ing the baseless reasons.
Issue#2: How to get refund of GST paid in case of export of goods? Is shipping filed sufficient for claiming of refund?
Clarification: As per para 2.2 of the Circular No. 17/17/2017 – GST, dated 15.11.2017, it has been clarified that the refund of integrated tax paid on goods exported out of India is governed by Rule 96 of the CGST Rules. The shipping bill filed by an exporter shall be deemed to be an application for refund in such cases. The application shall be deemed to have been filed only when export manifest or export report is filed and the applicant has furnished a valid return in FORM GSTR-3 or FORM GSTR-3B, as the case may be. Upon receipt of the information regarding furnishing of a valid return in FORM GSTR-3 or FORM GSTR-3B, as the case may be, from the common portal, the system designated by the Customs shall process the claim for refund and an amount equal to the integrated tax paid in respect of such export shall be electronically credited to

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portal and a print out of the said form shall be submitted before the jurisdictional proper officer along with all necessary documentary evidences as applicable (as per the details in statement 2 or 4 of Annexure to FORM GST RFD – 01), within the time stipulated for filing of such refund under the CGST Act.
Issue#4: How to get refund of unutilized input tax credit on inputs or input services used in making zero-rated supplies?
Clarification: As per para 2.4 of the Circular No. 17/17/2017 – GST, dated 15.11.2017, it has been clarified that the application for refund of unutilized input tax credit on inputs or input services used in making such zero-rated supplies shall be filed in FORM GST RFD-01A on the common portal and the amount claimed as refund shall get debited in accordance with sub-rule (3) of rule 86 of the CGST Rules from the amount in the electronic credit ledger to the extent of the claim. The common portal shall generate a proof of debit (ARN- Acknowledgement Receipt N

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2.4 of the Circular No. 37/11/2018 – GST, dated 15.03.2018, it has been clarified that a supplier availing of drawback only with respect to basic customs duty shall be eligible for refund of unutilized input tax credit of central tax / State tax / Union territory tax / integrated tax / compensation cess under the said provision. It is further clarified that refund of eligible credit on account of State tax shall be available even if the supplier of goods or services or both has availed of drawback in respect of central tax.
Issue#6: The refund claims are not being processed on account of mis-matches between data contained in FORM GSTR-1, FORM GSTR-3B and shipping bills/bills of export. How refund will be processed?
Clarification: As per para 3 of the Circular No. 37/11/2018 – GST, dated 15.03.2018, it has been clarified that the facility of filing of Table 9 in FORM GSTR-1, an amendment table which allows for amendments of invoices/ shipping bills details furnished in FORM GSTR-1 for

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cation: As per para 4.1 of the Circular No. 37/11/2018 – GST, dated 15.03.2018, it has been clarified that the substantive benefits of zero rating may not be denied where it has been established that exports in terms of the relevant provisions have been made. The delay in furnishing of LUT in such cases may be condoned and the facility for export under LUT may be allowed on ex post facto basis taking into account the facts and circumstances of each case.
Issue#8: Exporters have been asked to pay integrated tax where the goods have been exported but not within three months from the date of the issue of the invoice for export? Is it valid process?
Rule 96A (1) of the CGST Rules provides that any registered person may export goods or services without payment of integrated tax after furnishing a LUT / bond and that he would be liable to pay the tax due along with the interest as applicable within a period of fifteen days after the expiry of three months or such further period as may be a

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insisted upon. In such cases, the jurisdictional Commissioner may consider granting extension of time limit for export as provided in the said sub-rule on post facto basis keeping in view the facts and circumstances of each case. The same principle should be followed in case of export of services.
Issue#9: Whether with respect to a refund claim, deficiency memo can be issued more than once?
Clarification: As per Rule 90 of the CGST Rules, once an applicant has been communicated the deficiencies in respect of a particular application, the applicant shall furnish a fresh refund application after rectification of such deficiencies.
As per para 6.1 of the Circular No. 37/11/2018 – GST, dated 15.03.2018, it has been clarified that there can be only one deficiency memo for one refund application and once such a memo has been issued, the applicant is required to file a fresh refund application, manually in FORM GST RFD-01A. This fresh application would be accompanied with the original ARN

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mentions that a person intending to export under LUT is required to give a self-declaration at the time of submission of LUT that he has not been prosecuted. Persons who are not eligible to export under LUT are required to export under bond.
Clarification: As per para 7.2 of the Circular No. 37/11/2018 – GST, dated 15.03.2018, it has been clarified that this requirement is already satisfied in case of exports under LUT and asking for self-declaration with every refund claim where the exports have been made under LUT is not warranted.
Issue#11: Whether transitional credit pertains to duties and taxes paid under the existing laws can be treated as part of 'Net ITC'?
Refund of unutilized input tax credit is allowed in two scenarios mentioned in sub-section (3) of section 54 of the CGST Act. These two scenarios are zero rated supplies made without payment of tax and inverted tax structure. In sub-rule (4) and (5) of rule 89 of the CGST Rules, the amount of refund under these scenarios i

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larification: As per para 9 of the Circular No. 37/11/2018 – GST, dated 15.03.2018, it has been clarified that the zero rated supply of goods is effected under the provisions of the GST laws. An exporter, at the time of supply of goods declares that the goods are for export and the same is done under an invoice issued under rule 46 of the CGST Rules. The value recorded in the GST invoice should normally be the transaction value as determined under section 15 of the CGST Act read with the rules made thereunder. The same transaction value should normally be recorded in the corresponding shipping bill / bill of export.
During the processing of the refund claim, the value of the goods declared in the GST invoice and the value in the corresponding shipping bill / bill of export should be examined and the lower of the two values should be sanctioned as refund.
Issue#13: Whether refund of taxes paid under existing laws allowed through FORM GST RFD-01A?
Sub-sections (3), (4) and (5) of sect

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. In this regard, attention is invited to sub-section (3) of section 142 of the CGST Act which provides that the amount of refund arising out of such claims shall be refunded in cash. Further, the first proviso to the said sub-section provides that where any claim for refund of CENVAT credit is fully or partially rejected, the amount so rejected shall lapse and therefore, will not be transitioned into GST. Furthermore, it should be ensured that no refund of the amount of CENVAT credit is granted in case the said amount has been transitioned under GST. The field formations are advised to process such refund applications accordingly.
Issue#14: What is the filing frequency of refund applications?
Section 2(107) of the CGST Act defines the term “tax period” as the period for which the return is required to be furnished. The terms 'Net ITC' and 'turnover of zero rated supply of goods/services' are used in the context of the relevant period in rule 89(4) of CGST Rules. The phrase 'relevant

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Clarification: As per para 12 of the Circular No. 37/11/2018 – GST, dated 15.03.2018, it has been clarified that the realization of convertible foreign exchange is one of the conditions for export of services. In case of export of goods, realization of consideration is not a pre-condition. In rule 89 (2) of the CGST Rules, a statement containing the number and date of invoices and the relevant Bank Realisation Certificates (BRC) or Foreign Inward Remittance Certificates (FIRC) is required in case of export of services whereas, in case of export of goods, a statement containing the number and date of shipping bills or bills of export and the number and the date of the relevant export invoices is required to be submitted along with the claim for refund. It is therefore clarified that insistence on proof of realization of export proceeds for processing of refund claims related to export of goods has not been envisaged in the law and should not be insisted upon.
Issue#16: Whether benefit

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s of clause (ii) of the first proviso to sub-section (3) of section 54 of the CGST Act. It may also be noted that the exporter of such goods can export the goods only under LUT / bond and cannot export on payment of integrated tax. In this connection, Notification No. 3/2018-Central Tax, dated 23.01.2018 may be referred.
Issue#17: What is the requirement of invoices for processing of claims for refund? (For processing of refund claims, copies of invoices and other additional information are being insisted upon by many field formations.)
Clarification: As per para 14 of the Circular No. 37/11/2018 – GST, dated 15.03.2018, it has been clarified that only the specified statements would be required for processing of refund claims because the details of outward supplies and inward supplies would be available on the common portal which would be matched. Most of the other information like shipping bills details etc. would also be available because of the linkage of the common portal with th

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available with the officers electronically:
Table
Type of Refund
Documents
Export of Services with payment of tax (Refund of IGST paid on export of services)
* Copy of FORM RFD-01A filed on common portal
* Copy of Statement 2 of FORM RFD-01A
* Invoices w.r.t. input, input services and capital goods
* BRC/FIRC for export of services
* Undertaking / Declaration in FORM RFD-01A
Export (goods or services) without payment of tax (Refund of accumulated ITC of IGST / CGST / SGST / UTGST / Cess)
* Copy of FORM RFD-01A filed on common portal
* Copy of Statement 3A of FORM RFD-01A generated on common portal
* Copy of Statement 3 of FORM RFD-01A
* Invoices w.r.t. input and input services
* BRC/FIRC for export of services
* Undertaking / Declaration in FORM RFD-01A
Issue#18: From which date, these instruction will be applicable?
Clarification: As per para 15 of the Circular No. 37/11/2018 – GST, dated 15.03.2018, it has been clarified that these instructions shall appl

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M/s Vardh Paper Products Pvt. Ltd. Versus Commissioner of Commercial Tax/Gst, Lucknow And Another
GST
2018 (5) TMI 698 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 4-5-2018
MISC. BENCH No. – 12713 of 2018
GST
Hon'ble Shabihul Hasnain And Hon'ble Rajan Roy, JJ.
For the Petitioner : Pradeeo Agrawal
For the Respondent : C.S.C.
ORDER
Heard Shri Pradeep Agarwal, learned counsel for the petitioner as well as learned Standing Counsel for the State.
T

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Kumar Gandharv Versus KRBL Ltd.
GST
2018 (5) TMI 760 – NATIONAL ANTI-PROFITEERING AUTHORITY – 2018 (13) G. S. T. L. 412 (N. A. P. A.)
NATIONAL ANTI-PROFITEERING AUTHORITY – NAPA
Dated:- 4-5-2018
Case No. 3 of 2018
GST
MR. B.N. SHARMA, MR. J.C. CHAUHAN AND MS. R. BHAGYADEVI
ORDER
1. The brief facts of this case are that the above Applicant vide his application dated 27.11.2017 (Annexure-I), sent through e-mail had intimated that the benefit of reduction in the rate of tax on “India Gate Basmati Rice” had not been passed on to the consumers as it's Maximum Retail Price (MRP) had been increased, and hence margin of profit had also been increased by the above Respondent. He had also attached images of the details printed on the 10 Kg. package of “India Gate Basmati Rice” (Mini Mogra) packed in the months of August, 2017 and October, 2017 showing the printed price of Rs. 540/- & Rs. 585/-respectively.
2. The above application was examined by the Standing Committ

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nce he was not paying GST on the outward supply of Basmati Rice and this product had been made taxable vide Notification No. 28/2017-Central Tax (Rate), dated 22.09.2017 (Annexure-ll) since then the Respondent was paying GST @ 5%.
4. The DGSG had also intimated that the GSTR-3B returns of the Respondent pertaining to Haryana for the months of September, 2017 (Annexure-III), October, 2017 (Annexure-IV) and November, 2017 (Annexure-V) had been examined and it was found that the ITC available as a percentage of the total value of taxable supplies during these three months varied between 2.69% to 3% however, as the GST rate on taxable outward supply was 5%, the ITC available was insufficient to discharge the GST liability and thus, the balance amount of GST had been paid in cash during the above period and since the ITC available was less than the GST liability on the outward supplies, there was no net benefit of ITC which could had been passed on to the consumers and therefore there was

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y were directed to supply further clarifications which were submitted by them on 17.04.2018 and it was contended that the GST rate on outward supply of their product was 5% and the ITC available to discharge the GST liability was not sufficient and the balance amount of GST was paid by the Respondent in cash therefore, there was no benefit of ITC which could be passed on to the consumers. They had further submitted that the prices of 'rice' being an agricultural product, changed frequently because of the market forces and the other cost factors and were not solely dependent on the tax rates. They had also contended that the price of paddy had increased by more than 30% in the year 2017 as compared to the year 2016 which constituted 75% of total cost of production, however, because of stiff competition in the market they had not passed on the total cost burden to the consumers and had increased the price of their product by 8% only from Rs. 540/- to Rs. 584/- in spite of increas

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nto force of the CGST Act, 2017 it was levied GST @ 5% w.e.f. 22.09.2017. The Respondent was also made eligible to avail !TC w.e.f. the above date. However, the ITC claimed by the Respondent was not sufficient to meet his output tax liability and he had to pay the balance amount of tax in cash as is evident from the perusal of the table prepared by the DGSG. It is also apparent from the returns filed by the respondent for the months of September, 2017, October, 2017 and November, 2017 that the ITC available to him as a percentage of the total value of taxable supplies was between 2.69% to 3% whereas the GST on the outward supply of his product was 5% which was not sufficient to discharge his tax liability. Moreover in this case the rate of tax has been increased from 0% to 5% instead of reduction in the same. Therefore, there appears to be no reason for treating the price fixed by the Respondent as violation of the provisions of the Anti-Profiteering clause.
7. It is also revealed fro

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Wager Hygiene Versus The State Tax Officer State Goods And Service Taxes, First Circle, Tripunithura And The Deputy Commissioner (Appeals), Ernakulam
VAT and Sales Tax
2018 (5) TMI 811 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 4-5-2018
W.P. (C) No. 15132 of 2018
CST, VAT & Sales Tax
MR. DEVAN RAMACHANDRAN, J.
For The Petitioner : Adv. Smt. M. K. Hajara
For The Respondent : Sri. C. K. Govindan
JUDGMENT
The petitioner impugns the action for recovery initiated by the competent authorities, subsequent to orders of assessment made against him for the year 2016-17, copies of which have been appended to this writ petition as Exts. P1, P1 (a), P1 (b) and P1 (c). According to the petitioner, against the orde

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that, it is true that the petitioner has preferred appeals before the 2nd respondent, but he says that since the amount involved is substantial, no order of stay may be granted, except on terms.
3. I have considered the submissions made by the learned counsel for the petitioner as well as the learned Government Pleader.
4. Taking note of similar orders passed by this Court in analoguous situations, I am of the view that the petitioner can be given some respite from the rigor of recovery, at least until such time as his applications for condonation of delay are disposed of.
5. In such circumstances, I order this writ petition, directing the 2nd respondent to take up P4, P4 (a), P4 (b) and P4 (c) applications filed by the petitioner for c

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Biswal Brothers & Company Versus CE & GST, Delhi-I
Service Tax
2018 (5) TMI 1236 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 4-5-2018
Appeal No. ST/50515/2018-SM – A/51679/2018-SM[BR]
Service Tax
Mr. S.K. Mohanty, Member (Judicial)
Shri M.K. Gandhi, Advocate – for the appellant
Shri K. Poddar & S. Nunthuk, D.Rs – for the respondent
Per S.K. Mohanty :
Brief facts of the case are that the appellant is engaged in providing the construction of residential complex service, which is a taxable service, defined under the Finance Act, 1994. During the period October 2007 to December 2012, the appellant did not discharge the service tax liability for providing such taxable service. Accordingly, the appellant has

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2013 issued to the appellant is barred by limitation of time, in view of the Circular No. 170/5/2013-ST dated 8.8.2013 read with Circular No. 17589/2013 dated 25.11.2013 issued by the CBEC. He further submitted that rejection of declaration by the authorities below is not proper and justified, in view of the said circular inasmuch as the notice for rejection of VCES declaration has to be issued within 30 days from the date of filing of the same. He has relied on the decision of this Tribunal in the case of M/s Siddhi Vinayaka Enterprises Pvt. Lted. Vs. CST, Raipur – 2016 (43) STR 474 (Tri.-Del.) and M/s V.S. Enterprises Vs. CCE, Nagpur – 2017 (52) STR 151 (Tri.-Mumbai), to state that the show cause notice issued beyond 30 days from the date

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d to issuance of show cause notice, seeking for rejection of the VCES declaration, the CBEC vide circular dated 8.8.2013 has mandated that the show cause notice shall be given within 30 days of the date of filing of the said declaration or date of said circular whichever is later. In this case, admittedly, the show cause notice was handed over by the Service Tax department to the postal authorities on 9.9.2013 for delivery to the appellant. Thus, it is evident that the show cause notice has not been issued within 30 days from the date of issuance of the circular by CBEC. Therefore, proceedings initiated by the department for rejection of the VCES declaration cannot be sustained on the ground of limitation alone. I find that in the decision

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M/s. Korian Granite Industry Versus STATE TAX OFFICER, 1ST CIRCLE, SGST DEPARTMENT, PALAKKAD, PALAKKAD, THE KERALA VALUE ADDED TAX, ADDITIONAL APPELLATE TRIBUNAL, PALAKKAD AND INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD
VAT and Sales Tax
2018 (5) TMI 1328 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 4-5-2018
W.P. (C) No.15128 of 2018
CST, VAT & Sales Tax
MR. DEVAN RAMACHANDRAN, J.
For The Respondents : Sri.C.K. Govindan
For The Petitioner : Sri. C. K. Govindan
JUDGMENT
The petitioner impugns the action for recovery initiated by the competent authorities, subsequent to orders of assessment made against them, copies of which have been appended to this writ petition as Exts

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, at least until such time as the stay petition is considered by the Appellate Tribunal.
2. The learned Government Pleader appearing on behalf of the respondents submits that, it is true that the petitioner has preferred appeals before the Appellate Tribunal, but she says that since the amount involved is substantial, no order of stay may be granted, except on terms.
3. I have considered the submissions made by the learned counsel for the petitioner as well as the learned Government Pleader.
4. Taking note of similar orders passed by this Court in analoguous situations, I am of the view that the petitioner can be given some respite from the rigor of recovery, at least until such time as his stay petition is considered by the Appellate Tr

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In Re : Bahl Paper Mills Ltd.
GST
2018 (6) TMI 431 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – 2018 (14) G. S. T. L. 306 (A. A. R. – GST), [2018] 59 G S.T.R. 69 (AAR)
AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – AAR
Dated:- 4-5-2018
Ruling No. 03/2018-19 In Application No. 07/2017-18
GST
MR VIPIN CHANDRA (MEMBER) AND MR AMIT GUPTA (MEMBER)
For The present Applicant : Shri Nitin Adlakha, C. A.
RULING
1. This is an application under Sub-Section (1) of Section 97 of the CGST Act and the rules made thereunder filed by Bahl Paper Mills Ltd., 5 KM Stone, Aliganj Road, Kashipur, Uttrakhand seeking an advance ruling on the question:
(a) Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight in case of CIF basis contract, when service provider and service recipient both are outside the territory of India.
(b) If point no. answer is yes, then what will be the supporting document for ' importer under RCM to take the credit

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ibility of input tax credit of tax paid or deemed to have been paid
(e) Determination of the liability to pay tax on any goods or services or both
(f) Whether the applicant is required to be registered
(g) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both within the meaning of that term
4. Queries raised by the applicant are covered under clause (b), (d) and (e) above. Therefore, in terms of said Section 97(2) of CGST/SGST Act, 2017, the present application is hereby admitted.
5. Accordingly opportunity of personal hearing was granted to the applicant on 2.4.2018. Shri Nitin Adlakha, C.A. appeared for personal hearing and made submissions in this regard. For A.C. Plant and furniture 85 fixtures he stated that all these goods are received by them after implementation of GST. This is not with respect of transitional provisions.
6. In the present application, applicant ha

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High Court does not render a notification issued by the Central Government ultra vires until or unless the same is turned down by the competent court.
(b) supporting document for importer under, RCM to take the credit of IGST paid on ocean freight under CIF basis contract
Credit of IGST paid can be taken on the basis of invoice/challan issued
(c) Whether credit will be available in GST of office fixtures & furniture, A.C. plant & sanitary fittings on newly constructed building on its own account for furtherance of business and accounting entry is capitalized in books of account
As per explanation to the Section 17 of CGST Act, 2017 credit is not available in respect of land, building or any other civil structure……. Therefore, in view of the aforesaid provisions of law, Cenvat Credit of GST paid in relation with building or any other civil structure is not available and since sanitary fittings are integral part of building or any other civil structure, cenvat credit of GST

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The Goa Goods and Services Tax (Fourth Amendment) Rules, 2018.
38/1/2017-Fin(R&C)(57) Dated:- 4-5-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
___
Notification
38/1/2017-Fin(R&C)(57)
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2018), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Goa Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall be deemed to have come into force from the 18th day of April, 2018.
2. In the Goa Goods and Services Tax Rules, 2017,-
(i) in rule 89, for sub-rule (5), the following shall be substituted, namely:-
“(5) In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula:-
Maximum

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

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

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

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eans the Central Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers;
(d) 'Committee' means the Committee constituted under sub-rule (4);
(e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which central tax has been paid;
(f) 'Fund' means the Consumer Welfare Fund established by the State Government under section 57 of the State Goods and Services Tax Act, 2017 (Goa Act 4 of 2017);
(g) 'proper officer' means the officer having the power under the Act to make an order that the whole or any part of the state tax is refundable;
(iii) in FORM GST ITC-03, after entry 5 (e), for the instruction against “**”, the following shall be substituted, namely:-
“** The value of capital goods shall be the invoice value reduced by 1/60t

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

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

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In Re: M/s. EPCOS India Pvt. Ltd.,
GST
2018 (7) TMI 1262 – AUTHORITY FOR ADVANCE RULINGS HARYANA – TMI
AUTHORITY FOR ADVANCE RULINGS HARYANA – AAR
Dated:- 4-5-2018
HAR/HAAR/R/2017-18/9
GST
Viiaj Kumar Singh. (Member)
(In Application No.: 9, dated 23.02.2018)
Viiaj Kumar Singh. (Member)
As per the statement of the facts, the applicant M/S EPCOS India Pvt. Ltd. is a 100% subsidiary of EPCOS AG Germany which in turn is a subsidiary Of TDK corporation Japan. It has three manufacturing plants and four sales offices in India. The applicant has strong presence in India and export its product all over the globe as well. Under the 'Make In India' campaign the company has decided to start production of Power Bank which is us

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IN RE : HINDALCO INDUSTRIES LIMITED
GST
2018 (10) TMI 304 – AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – 2018 (17) G.S.T.L. 58 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – AAR
Dated:- 4-5-2018
Order No. 3
GST
Shri Sanjay Kumar Pathak, Member (State Tax) and Dinesh Kumar, Member (Central Tax)

ORDER

“HIL Renukoot, cater Bauxite from captive mines of HIL Renukoot situated in Lohardaga (Jharkhand) and Samari (Chhattisgarh) on continuous basis. Supply of Bauxite from captive mines to HIL Renukoot are made on day to day basis via Road and Road cum-Rail made. HIL Renukoot is receiving average 1,80,000 MT of Bauxite from said mines every month. Bauxite from said mines are dispatched to HIL Renukoot factory via two mode-

A. Directly via Road From HIL captive mines through truck to HIL Renukoot factory.

B. By Road cum-Rail mode, i.e. Material dispatched by truck from mines are unloaded at Railway siding and then dispatched to HIL Renukoot by

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s Act, unless the context otherwise requires,-

(63) “inward supply” in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means, with or without consideration;

(83) “outward supply” in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business;

(93) “recipient” of supply of goods or services or both, means-

(a)  where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration;

(b)  where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and

(c)  where no consideration is payable for th

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and value of goods, the tax charged thereon and such other particulars as may be prescribed :

Provided that the Government may, on the recommendations of the Council, by notification, specify the categories of goods or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed.

=============
Document 1
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सà¥â€¡ सà¤â€šà¤¬à¤â€šà¤§à¤¿à¤¤ हà¥Ë†à¥¤ à¤â€°Ã Â¤Â¨Ã Â¤â€¢Ã Â¥â€¡ सप्लायर्स प्राà¤â€šà¤¤ बाहर झारà¤â€“णàÂ

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 Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â® à¤â€¢Ã Â¥â‚¬ धारा 2(63), (83), (93) तथा (105) एवà¤â€š à¤â€¡Ã Â¤Â¸Ã Â¤â€¢Ã Â¥â€¡

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निम्नवत हà¥Ë†à¤â€š :-
Document 3
5. सà¥â‚¬.à¤Å“à¥â‚¬.एस.टà¥â‚¬. à¤â€¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â® à¤â€¢Ã Â¥â‚¬ धारा 31 (1) तथा à¤â€¡Ã Â¤Â¸Ã Â¤â€¢Ã Â¥â€¡ समतुल्य एस.à¤Å“à¥â‚¬.एस.टà¥â‚¬.

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iers) दà¥â€šà¤¸à¤°à¥â€¡ राà¤Å“्यà¥â€¹Ã Â¤â€š झारà¤â€“ण्ड तथा

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राà¤Å“्य मà¥â€¡Ã Â¤â€š पà¤â€šà¤Å“à¥â‚¬Ã Â¤â€¢Ã Â¥Æ’त व्यà¤â€¢Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â¿Ã Â¤Â¯Ã Â¥â€¹Ã Â¤â€š à¤â€¢Ã Â¥â€¡ सà¤â€šà¤¬à¤â€šà¤§ मà¥â€¡Ã Â¤â€š हà¥Ë†à¥¤ राà¤Å“्य à¤â€¢Ã Â¥â€¡ बाहर स्थित एàÂ

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GST Tran-1/Tran-2 Filing Reopened for Those Who Contacted Authorities Before Deadline; Deemed Credit Available.
Case-Laws
GST
Filing of GST Tran-1/ Tran-2 forms – one time facility of filing, so as to result in a deemed credit as though the assessee had filed the form before the expiry of the stipulated time, will be available only to those individuals or concerns which had approached the authority before the stipulated time – HC
TMI Updates – Highlights, quick notes, marquee, annot

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Manpower service
Query (Issue) Started By: – Suma Menon Dated:- 3-5-2018 Last Reply Date:- 5-5-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear sir
Kindly give a clarification regarding GST on the following man power supply.
Supplying man power to water authority lab for the various works like
Lab assistant
Chemist
Bacteriologist. Etc.
Look forward to your reply.
Thanking you
Suma Menon
Reply By Alkesh Jani:
The Reply:
Sir, my point of view is that, prima fac

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GST and some issues waiting for…..
By: – Alkesh Jani
Goods and Services Tax – GST
Dated:- 3-5-2018

The country's biggest tax reform the GST. The trade had been waiting since so long for this tax reform. The great marathon took place all over the country by organizing various seminars, awareness, programs and what not, by the Government, intellectual person and other agencies, for GST.
Today, after the completion of one Accounting year, still some key areas which requires special attention, are addressed below
The GST law and rules, says to be submitted online on the common portal or through facilitation center notified by the Commissioner. The registered tax payers as recorded on 10.12.2017, is more than 97 lakhs, to which the capacity of server of GST portal is 80 thousand, the website errors and downtime of server or technical problem makes tax payers or consultant or person responsible for GST matters of the firm, are unable to file their returns and / or applica

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ed that word “shall be” is used which indicates mandatory in nature, further, Circular No. 8/8/2017-GST, dated 4-10-2017, which states that
c) Form for bond/LUT: Till the time FORM GST RFD-11 is available on the common portal, the registered person (exporters) may download the FORM GST RFD-11 from the website of the Central Board of Excise and Customs (www.cbec.gov.in) and furnish the duly filled form to the jurisdictional Deputy/Assistant Commissioner having jurisdiction over their principal place of business. The LUT shall be furnished on the letter head of the registered person, in duplicate, and it shall be executed by the working partner, the Managing Director or the Company Secretary or the proprietor or by a person duly authorised by such working partner or Board of Directors of such company or proprietor.
This was effective before March-2018, as the validity of LUT/Bond is of one accounting year. The filing of LUT/Bond was made available online and this created confusion amo

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irculars are having over riding effect over Notification.
As this is beneficial to tax payers and exports, we do not have any objection or we welcomed that step taken by the Government. But legally is this acceptable?
As per law and rules made there under, (Normal) registered tax payers are required to file three returns i.e. GSTR-1, GSTR-2 and GSTR-3, the return GSTR-2 is auto populated, but is required to be filed. After the span of 10 months, the GSTR-2 and GSTR-3 are kept in abeyance and a committee will decide before June of this year, keeping awake the tax payers and consultant. The most eye catching scenario is of GSTR-1, the data fields are formulated in such a way that system has no work to do. Each bifurcation of data are on the strong shoulders of taxpayers and person responsible to file the return.
As there are various issued to be addressed, but the last for this article is cancellation of registered person who has been migrated from the erstwhile law. The small tra

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uty of the intellectual to bring to the notice of the Government the facts at the ground level. To conclude I would say that Intellectuals should not become NPA of the society, this does not means that Intellectuals are not making efforts, but I would only few are making the efforts. It is our prime duty to bring to the notice of the Government, so that better result is achieved and our country may reach from developing to DEVELOPED country.
Reply By KASTURI SETHI as =
Sh.Alkesh Ji,
Nice article with good drafting. I request you to highlight more deficiency in Common Portal System and implementation of GST in public interest. Also send a copy of such article to the Chairman, GST Council.
It gives me immense pleasure to see a youngster working hard. Keep it up.
K.L.SETHI
Dated: 3-5-2018
Reply By DR.MARIAPPAN GOVINDARAJAN as =
In such cases the assessee should invoke writ jurisdiction and claim extraordinary cost and compensation from GSTIN.
Dated: 3-5-2018
Reply By Alkesh

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High Court Stays Levy of Administrative Charges on Molasses Sale Under U.P. Sheera Niyantran Adhiniyam, 1964.
Case-Laws
GST
Levy of Administrative Charges – post GST situation – sale and supp

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In Re : Sreepati Ranjan Gope & Sons
GST
2018 (5) TMI 370 – AUTHORITY FOR ADVANCE RULING – WEST BENGAL – 2018 (12) G. S. T. L. 392 (A. A. R. – GST), [2018] 2 GSTL (AAR) 62 (AAR)
AUTHORITY FOR ADVANCE RULING – WEST BENGAL – AAR
Dated:- 3-5-2018
Case Number 06 of 2018
GST
Vishwanath Member And Parthasarathi Dey Member
Applicant's representative heard Sri Anup Kumar Gope, Partner
ORDER
1. The Applicant, stated to be an enlisted contractor engaged by the Railways for maintenance work of railway tracks, wants a ruling on the Classification and Rate of Tax when maintenance of railways tracks is done by them by providing contractor's labour only in cases where the Railways supply materials free of cost and when maintenance of railways tracks is done by them by providing, both, contractor's material and labour.
Advance Ruling is admissible on this question under Section 97(1) (a) of the CGST / WBGST Act, 2017 (hereinafter referred to as “the GST Act”).
The officer con

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s not relevant to the Applicant.
The Applicant is a supplier of services as per work order issued for execution by the Railways. From examination of the LOA and the annexed Schedules it is clear that the work to be executed involves repair, maintenance and fitting out of immovable property, namely, Railway Tracks, and also transfer of property in goods in course thereof. It is, therefore, a “Composite Supply” of labour and goods in the nature of Works Contract, as defined under Section 2 (119) of the GST Act, and is, therefore, classifiable under (ii) of column 3 [Description of Service] of Heading 9954 (Construction services) of column 2 under Serial No 3 of column 1 of the Table in Notification No. 11/2017-CT (Rate) dated 28/06/2017 under the CGST Act, 2017 (1135-FT dated 28/06/2017 under the WBGST Act, 2017) – hereinafter collectively called Rate Notification. The Annexure: Scheme of Classification of Services appended with the said Notification No. further classifies Heading 9954

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case.
During Personal Hearing the Applicant has submitted a screenshot of GST rate of 5% for construction services for composite supply of works contracts involving predominantly earth work (that is, constituting more that 75% of the value of services provided, inter alia, to Central Government.
It appears that the Applicant is referring to amendment dated 13.10.2017 of the above mentioned Rate Notification. The LOA provides a detailed schedule of the nature of the work involved. It involves cleaning, surface preparation and painting of the rails, welding of joints, fabrication and fixing of guard rails, dressing and boxing of ballast, piling of Bullah, and other maintenance related work, only a minor fraction of which can be described as earth work. Hence, this amendment for effective rate of GST at reduced rates is not applicable in the instant case.
5. During Personal Hearing the Applicant has referred to an exemption granted under Notification No. 12/2017-CT (Rate) dated 28/06/2

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M/s Grid Power Systems Versus Commissioner of Central GST & Central Excise, Allahabad And Vice-Versa
Service Tax
2018 (5) TMI 678 – CESTAT ALLAHABAD – TMI
CESTAT ALLAHABAD – AT
Dated:- 3-5-2018
Appeal No. ST/70493 & 70561/2017-CU[DB] – Final Order Nos. 70831-70832/2018
Service Tax
Hon'ble Mr. Anil Choudhary, Member (Judicial) And Hon'ble Mr. Anil G. Shakkarwar, Member (Technical)
Shri Abhinav Kalra (CA) for Assessee
Shri Rajeev Ranjan (Joint Commr.) AR for Revenue
ORDER
Per : Anil Choudhary
These cross appeals arise from impugned Order-in-Original No. ALD/EXCUS/000/(ST-191/2015) 15 of 2017 dated 31 March, 2007, whereby the learned Commissioner have pursuant to show cause notice proposing to demand Service Tax of Rs. 5,82,46,674/- have confirmed demand of Rs. 2,00,02,630/- under the category 'works contract' alongwith appropriation of Rs. 1,41,49,548/- which was deposited prior to the issue of SCN and as per the ST-3 returns filed by the appellant-assesse, and

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the learned Commissioner have assessed the appellant-assessed at a reduced amount, as noticed herein above in the following manner: –
S.  No.
 Particulars (2)
Gross Amount (3)
 Abatement (4)
Net Amount Taxable (5)
Rate of Tax (6)
Service Tax (7)
  1.
Works Contract for Purvanchal Nigal Ltd. & UP Power Corporation Ltd.
  123,597,380
  –
   123,597,380
   12.36%
  15,276,636
  2.
Works Contract for repair and maintenance of transformers
  37,289,312
  –
  37,289,312
   12.36%
  4,608,959
3.
Rent-a-cab
1,258,800
755,280
503,520
12.36%
62,235
4.
Manpower Supply
1,773,500
1,330,125
443,375
12.36%
54,801
 
TOTAL
160,886,692
–
160,886,692
 
20,002,631
 
3. The learned counsel for appellant-assessee further states that the learned Commissioner have erred in not allowing any abatement and demanding the service tax on

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taking only 30% rebate the service tax liability comes to Rs. 1,40,36,953/- whereas the appellant have admitted service tax liability as per their ST-3 returns of Rs. 1,41,49,548/- which includes the liability for other services of small nature like rent-a-cab and manpower supply. Thus there is no discrepancy and/or case of service tax short paid and/or not paid, made out against the appellant. Accordingly, the learned counsel prays for setting aside the impugned order with consequential relief.
5. The learned AR for Revenue relies on the impugned order and further arguing on appeal by Revenue being ST/70561/2017, states that dropping of demand of service tax raised on the activity undertaken by the assessee and the service provided by them prior to 01 July, 2012 to Purvanchal Nigam Ltd and UP Power Corporation Ltd., in light of Notification No. 11/2010-ST dated 27.05.2010 and the conditions mentioned at 1, 2, 3, 4 & % of Circular No. 123/5/2010 – TRU dated 24 May, 2010, issued under

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the execution of the works contract shall determine the service tax payable in the following manner -(A) In case of works contract entered into for execution of original works, service tax shall be payable on 40% of the total amount charged for the works contract.
9. Accordingly, we find that there is failure on the part of learned Commissioner to allow the admissible abatement under the Service Tax (Determination of Value) Amendment Rules, 2012, read with the Service Tax (Determination of Value) Rules, 2006. We further find that from the workings given by the counsel for the appellant-assessee even by allowing 30% abatement the service tax payable comes to almost equal to the admitted tax already paid and properly declared in their returns filed with the Department. In this view of the matter, we find that the show cause notice is not maintainable and misconceived. Accordingly, we set aside the impugned order and allow the appeal of the appellant-assessee and dismiss the appeal filed

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S.B.G.C. Logistics Versus State of U.P. And 4 Others
GST
2018 (5) TMI 697 – ALLAHABAD HIGH COURT – 2018 (13) G. S. T. L. 405 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 3-5-2018
Writ Tax No. 731 of 2018
GST
Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ.
For the Petitioner : Nishant Mishra,Vipin Kumar Kushwaha
For the Respondent : C.S.C.,A.S.G.I.,B.K.Singh Raghuvanshi
ORDER
Heard Sri Nishant Mishra, learned counsel for the petitioner, Sri A.C. Tripathi representing the respondent nos.1, 2 and 3 and Sri B.K.Singh Raghuvanshi, learned counsel appearing on behalf of the respondent nos.4 and 5.
Learned counsel for the petitioner, at the outset, has contended that he is not pressing the alternative prayer made in prayer no.A.
The petitioner is aggrieved by the seizure of his goods seized vide impugned order dated 24.04.2018 passed by the Assistant Commissioner, State Tax, Mobile Squad, Unit VIIth, Ghaziabad (respondent no.3) as well as consequential noti

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ll has been downloaded from common portal while providing all details as necessary to be mentioned in 'Part A', since the dealers/consignors were not aware about the details of vehicle by which the goods were supposed to be transported from the godown of the transporter situated at U.P. Boarder, Ghaziabad to its ultimate destination the vehicle details could not be furnished in 'Part B' at that time.
According to the counsel for the petitioner, the goods proceeded from the place of business of the consignors from New Delhi and required to be brought to the U.P. Boarder godwon at Ghaziabad and thereafter the same were required to be reloaded in bigger trolly/vehicle for the purpose of transportation from Ghaziabad to Assam and Nagaland respectively and when the aforesaid goods proceeded from Delhi and entered into the State of U.P., the same were detained by the respondent no.3 at 3.15 P.M. on 21.04.2018, solely on the ground the goods are not accompanied with filled &#

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this distance from Bawana, New Delhi to U.P. Boarder godown is less than 50 km.
Counsel for the petitioner has further submitted that in view of the decision taken by the Government that if the goods are transported within a distance of 50 km in the case of intra-state transaction, there is no requirement to fill up 'Part B'. Notification no.12 of 2018 dated 07.03.2018 craves out an exception and provides that registered person of transporter may not furnish details of conveyance in 'part B' and further where the goods are transporter for a distance of upto 50 km within the State or Union Territory from the place of business of consignor to the place of business of transporter for further transportation.
Learned counsel for the petitioner has submitted that the Central Government, for similar cases, clarified vide clarification dated 31.03.2018 that in such cases, as like the present petitioner, only 'Part A' of Form GST e-way bill-01 to be filled up and not &

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The Assam Goods and Services Tax (Third Amendment) Rules, 2018.
FTX.56/2017/225 Dated:- 3-5-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 3rd May, 2018
No.FTX.56/2017/225.- In exercise of the powers conferred by Section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely; –
Short title and commencement. 1. (1) These rules may be called the Assam Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force with effect from 23rd March, 2018.
Amendment in rule 45.
2. In the principal rules, in rule 45, in sub-rule (1) after the words, “where such goods are sent directly to a job worker", occurring at the end, the following shall be inserted, name

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titution of rule 125.
4. In the principal rules, for rule 125, the following rule shall be substituted, namely:-
"Secretary to the Authority 125. An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority.";
Amendment in rule 127.
5. In the principal rules, 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;
Amendment in rule 129.
6. In the principal rules, 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;
Amendment in rule 133.
7. In the principal rules, in rule 133, after sub-rule (3), the following new sub-rules may be inserted, namely:-
"(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recom

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ules, after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following new 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.";
Amendment in rule 138(D)
10. In the principal rules, after rule 138D, the following new 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 parcel space by Railways takes place.".
V. B. PYARELAL,
Additional Chief Secretary to the Government of Assam,
Finance Dep

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Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crores.
FTX.56/2017/237 Dated:- 3-5-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 3rd May, 2018
No.FTX.56/2017/237.- In exercise of the powers conferred by section 148 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the Act), the Governor of Assam, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current finan

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The Assam Goods and Services Tax (Second Amendment) Rules, 2018.
FTX.56/2017/Pt-III/093 Dated:- 3-5-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 3rd May, 2018
No.FTX.56/2017/Pt-III/93.-In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Government of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely:-
Short title and commencement
(1) These Rules may be called the Assam 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 State Government may, by notification in the Official Gazette, appoint.
Amendment in rule 117.
2. In the principal rule, with effect from 7th March, 2018, in rule 117, in sub-rule (4), in clause (b), for sub-clause

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person,
shall, before commencement of such movement, furnish information relating to the said goods as specified 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 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 at 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 se

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is rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the 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, bein

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caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the 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 or Union territory 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 unles

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l.
(5A) The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of 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 maybe, 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 sai

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the same for furnishing the details in FORM GSTR-1:
Provided that when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number 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

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s in Part B of FORM GST EWB-01, if required.
Explanation 1.-For the purposes of this rule, the “relevant date” shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill 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 informat

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by a non-motorized conveyance;
(c) where the goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;
(d) in respect of movement of goods within such areas in the State 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, as specified in the Schedule appended to Government of Assam, Finance (Taxation) Department Notification No. 2(FTX.56/2017/15 dated the 29th June, 2017) published in the Assam Gazette, Extraordinary, vide number 336 dated the 29th June, 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 spiri

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published in the Assam Gazette, Extraordinary, vide number 612 dated the 27th October, 2017 as amended from time to time;
(k) any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee;
(l) where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;.
(m) where empty cargo containers are being transported; and.
(n) where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge 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.

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umber in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner:
Provided that nothing contained in clause (b) of this sub-rule shall apply in case of movement of goods by rail or by air or vessel.
(2) A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
(3) Where the registered 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 g

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t Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device.
(3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.”;
Substitution of rule 138C.
6. In the principal rules, for 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 Pa

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cipal Rules, for FORM GST EWB-01, the following form shall be substituted, namely:-
FORM GST EWB-01
(See rule 138)
E-Way Bill
E-Way Bill No. :
E-Way Bill date :
Generator :
Valid from :
Valid until :
PART-A
A.1
GSTIN of Supplier
A.2
Place of Dispatch
A.3
GSTIN of Recipient
A.4
Place of Delivery
A.5
Document Number
A.6
Document Date
A.7
Value of Goods
A.8
HSN Code
A.9
Reason for Transportation
PART-B
B.1
Vehicle Number for Road
B.2
Transport Document Number/Defence Vehicle No./Temporary Vehicle Registration No./Nepal or Bhutan Vehicle Registration No.
Notes:
1. HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.
2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry..
3. Transport Documen

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Vehicle Number :
Number of E-Way Bills
E-Way Bill Number
Substitution of FORM GST EWB-03.
10. In the principal Rules, for FORM GST EWB-03, the following form shall be substituted, namely:-
FORM GST EWB-03
(See rule138C)
Verification Report
Part A
Name of the Officer
Place of inspection
Time of inspection
Vehicle Number
E-Way Bill Number
Tax Invoice or Bill of Supply or Delivery Challan or Bill of Entry date
Tax Invoice or Bill of Supply or Delivery Challan or Bill of Entry Number
Name of person in-charge of vehicle
Description of goods
Declared quantity of goods
Declared value of goods
Brief description of the discrepancy
Whether goods were detained?
If not, date and time of release of vehicle
Part B
Actual quantity of goods
Actual value of the Goods
Tax payable
Integrated tax
Central tax
State or Union Territory tax
Cess
Penalty payable
Integrated tax
Central tax
State or Union Territory tax
Cess
Details of Notice
Date

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SEZ
Deemed export
Sl.No.
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”;
Substitution in FORM GST RFD-01
13. In the principal, Rules, with effect from 7th March 2018 in FORM GST RFD-01, for the DECLARATION [second proviso to section 54(3)], the following shall be substituted, namely:
“DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of whic

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Andhra Pradesh Goods and Services Tax (Eighteenth Amendment) Rules, 2018.
G.O.MS.No. 208 Dated:- 3-5-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 208 Dated: 03-05-2018
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 makes 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., Dt.22-06-2017 as subsequently amended namely,-
(1) i) These rules may be called the Andhra Pradesh Goods and Services Tax (Eighteenth Amendment) Rules, 2018.
ii) Save as otherwise provided, they shall be deemed to have come into force with effect on and from the Eighteenth day of April, 2018.
AMENDMENTS
In the Andhra Pradesh Goods and Services Tax Rules, 2017, –
(1) in rule 89, for s

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ices Tax Act, 2017 (Act No.16 of 2017) shall be credited to the Fund:
Provided that an amount equivalent to fifty percent of the amount of integrated tax determined under sub-section (5) of section 54 of the Andhra Pradesh Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund.
(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund.
(3) Accounts of the Fund maintained by the Government shall be subject to audit by the Comptroller and Auditor General of India.
(4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the 'Committee') with a Chairman, a Vice- Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilization of the money credited to th

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licant to produce before it, or before a duly authorized officer of the State Government, as the case may be, such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;
(c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the State Government, as the case may be;
(d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(f) to recover any sum due from any applicant in accordance with the provisions of the Act;
(g) to require any applicant, or class

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ee shall make recommendations:-
(a) for making available grants to any applicant;
(b) for investment of the money available in the Fund;
(c) for making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication;
(d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee);
(e) for making available up to 50% of the funds credited to the Fund each year, for publicity/ consumer awareness on Goods and Services Tax (GST), provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty five crore rupees per annum.
Explanation.- For the purposes of this rule,
(a) 'applicant' means,
(i) the Central Government or State Government;
(ii) regulatory authorities or autonomous bodies constituted unde

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plies for reimbursement of legal expenses incurred by him in a case instituted by him in a consumer dispute redressal agency.
(b) 'application' means an application in the form as specified by the Standing Committee from time to time;
(c) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) of Section 4 of the Consumer Protection Act, 1986 (Act No.68 of 1986), for promotion and protection of rights of consumers;
(d) 'Committee' means the Committee constituted under sub-rule (4);
(e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of Section 2 of the Consumer Protection Act, 1986 (Act No.68 of 1986), and includes consumer of goods on which State tax has been paid;
(f) 'Fund' means the Consumer welfare Fund established by the State Government under section 57 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017);
(g) 'pr

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

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This form is not required to be filed by taxpayers or persons who are registered as :-
(i) Input Service Distributors;
(ii) Persons paying tax under section 10;
(iii) Non-resident taxable person;
(iv) Persons required to deduct tax at source under section 51; and
(v) Persons required to collect tax at source under section 52.
2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed.
3. Following points need to be taken care of while providing details of stock at Sl. No.8:
(i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods;
(ii) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60th per month or p

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Finolex Cables Ltd., Thru. Authorized Signatory & Anr. Versus State Of U.P. Thru. Prin. Secy., Registration & Tax & 2 Others
GST
2018 (5) TMI 1553 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 3-5-2018
MISC. BENCH No. 12608 of 2018
GST
Hon'ble Shabihul Hasnain And Hon'ble Rajan Roy, JJ.
For the Petitioner : Neerav Chitravanshi
For the Respondent : C.S.C.
ORDER
Heard Shri Neerav Chitravanshi, learned counsel for the petitioners as well as learned Standing Counsel for the State.
The petitioners have challenged the seizure order dated 11.04.2018 as contained in Annexure No. 1 to this writ petition.
The petitioners say that their goods have been seized despite the fact that they had all the r

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Seeks to exempt payment of tax under section 9(4) of the Assam GST Act,2017 till 30/06/2018.
FTX.56/2017/231 Dated:- 3-5-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION No. 10
The 3rd May, 2018
No. FTX.56/2017/231.- In exercise of the powers conferred by sub-section (l) of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on be

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Rivigo Services Pvt. Ltd. Versus State of U.P. And 3 Others
GST
2018 (6) TMI 1059 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 3-5-2018
Civil Misc. Correction Application No. (2) of 2018 Writ Tax No. 689 of 2018
GST
Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ.
For the Petitioner : Suyash Agarwal
For the Respondent : A.S.G.I.,C.S.C.
ORDER
We have heard Sri Suyash Agarwal, learned counsel for the petitioner.
It is submitted that vide orde

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