Goods and Services Tax – Refund of GST – exports of goods – Exports after specified period – the jurisdictional Commissioner may consider granting extension of time limit for export as provided in the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Goods and Services Tax – Refund of GST – exports of goods and services – 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 fa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Goods and Services Tax – Refund of GST – exports of goods and services – refund of eligible credit on account of State tax shall be available even if the supplier of goods or services or both has avai
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Goods and Services Tax – Difficulties in filing of GST Tran-1 – transitional credit – HC directs the government to to reopen the portal within two weeks from today. – TMI Updates – Highlights
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Goods and Services Tax – 37/11/2018-GST – Dated:- 15-3-2018 – Circular No. 37/11/2018-GST F. No.349/47/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 15th March, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarifications on exports related refund issues- regarding Board vide Circular No. 17/17/2017 – GST dated 15th November 2017 and Circular No. 24/24/2017 – GST dated 21st December 2017 clarified various issues in relation to processing of claims for refund. Since then, several representations have been received seeking further clarifications on issues relating to refund. In order to clarify these issues and with a view to ensure uniformity in the implementation of the provisions of the law across field formations, the Board, in exercis
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t 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. 3. Amendment through Table 9 of GSTR-1: It has been reported that 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. In this connection, it may be noted 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 earlier tax period, is already available. If a taxpayer has committed an error while entering the details of an invoice / shipping bill / bill of export in Table 6A or Table 6B of FORM GSTR-1, he can rectify the same in Table 9 of FORM GSTR-1. 3.1. It is advised tha
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
A detailed procedure for filing of LUT has already been specified vide Circular No. 8/8/2017 -GST dated 4th October, 2017. It has been brought to the notice of the Board that in some cases, such zero rated supplies have been made before filing the LUT and refund claims for unutilized input tax credit have been filed. 4.1. In this regard, it is emphasised 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. 5. Exports after specified period: 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
not be 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. 6. Deficiency memo: It may be noted that if the application for refund is complete in terms of sub-rule (2), (3) and (4) of rule 89 of the CGST Rules, an acknowledgement in FORM GST RFD-02 should be issued. Rule 90 (3) of the CGST Rules provides for communication in FORM GST RFD-03 (deficiency memo) where deficiencies are noticed. The said sub-rule also provides that once the deficiency memo has been issued, the claimant is required to file a fresh refund application after the rectification of the deficiencies. 6.1. In this connection, a clarification has been sought whether with respect to a refund claim, deficiency memo can be issued more than once. In this regard rule 90 of the CGST
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ive deficiency is noticed subsequently. 7. Self-declaration for non-prosecution: It is learnt that some field formations are asking for a self-declaration with every refund claim to the effect that the claimant has not been prosecuted. 7.1. The facility of export under LUT is available to all exporters in terms of notification No. 37/2017- Central Tax dated 4th October, 2017, except to those who have been prosecuted for any offence under the CGST Act or the IGST Act or any of the existing laws in force in a case where the amount of tax evaded exceeds two hundred and fifty lakh rupees. Para 2(d) of the Circular No. 8/8/2017-GST dated 4th October, 2017, 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. 7.2. It is clarified that this requirement is already satisfied in case of exports under LUT and a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
been availed during the relevant period and thus, cannot be treated as part of Net ITC . 9. Discrepancy between values of GST invoice and shipping bill/bill of export: It has been brought to the notice of the Board that in certain cases, where the refund of unutilized input tax credit on account of export of goods is claimed and the value declared in the tax invoice is different from the export value declared in the corresponding shipping bill under the Customs Act, refund claims are not being processed. The matter has been examined and it is 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 shou
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d sub-sections of section 142 of the CGST Act shall be followed while processing such refund claims. 10.1 Furthermore, it has been brought to the notice of the Board that the field formations are rejecting, withholding or re-crediting CENVAT credit, while processing claims of refund filed under the existing laws. 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. 11. Filing frequency of Refunds: Various repres
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rter, at his option, may file refund claim for one calendar month / quarter or by clubbing successive calendar months / quarters. The calendar month(s) / quarter(s) for which refund claim has been filed, however, cannot spread across different financial years. 12. BRC / FIRC for export of goods: It is 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 in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ccount of inverted tax structure as per the provisions 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. 14. Requirement of invoices for processing of claims for refund: It has been brought to the notice of the Board that for processing of refund claims, copies of invoices and other additional information are being insisted upon by many field formations. 14.1 It was envisaged 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 the C
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
lable 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 15. These instructions shall apply to exports made on or after 1st July, 2017. It is also advised that refunds may not be withheld due to minor procedural lapses or non-substantive errors or omission. 16. It is requested that suitable trade notices may be issued
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
The Puducherry Goods and Services Tax (Second Amendment) Rules, 2018 – GST – States – G.O. Ms. No. 18 – Dated:- 15-3-2018 Notification – Circular
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GST – States – 33/ST-2 – Dated:- 15-3-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 15th March, 2018 No. 33/ST-2.- In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Haryana Goods and Services Tax (Fourth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on such date as the Government may, by notification in the Official Gazette, appoint. 2. In the Haryana Goods and Services Tax Rules, 2017, (hereinafter called the said rules) with effect from the date of publication of this notification in the Official Gazette, in rule 117, in sub-rule (4), in clause (b), for sub-clause (iii), the following shall be substituted, namely:- "(iii) The registered person availing of this scheme and havi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nically, 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 on the common portal and a unique number will be generated on the said portal: Provided further that where the goods to be transported are supplied through an e-commerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal: Provided also that where goods are sent by a principal located in one State or Union Territory to a job worker located in any other State or Union Territory, the e-way bill shall be generated
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01. (2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01: Provided that where the goods are transported by railways, the railways
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Provided also that where the goods are transported for a distance of upto fifty kilometers within the State from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1.-For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.-The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule(5). (4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nment: Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case may be, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated the E-Way bill in FORM GST EWB-01 and the aggregate of the consignment value of goods carried in the conveyance is more than fifty thousand rupees, the transporter, except in case of tra
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill : Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B: Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:- Sr. No. Distance Validity period (1) (2) (3) 1. Upto 100 kilometer. One day in cases other than Over Dimensional Cargo 2. For every 100 kilometer or pa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he 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 (Central Act 59 of 1988). (11) The details of the e-way bill generated under this rule shall be made available to the- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Where the person to whom the information spec
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
within such areas in the State and for values not exceeding such amount as the Commissioner of State Tax, in consultation with the Principal Chief Commissioner/Chief Commissioner of Central Tax, may, subject to conditions that may be specified, notify; (e) where the goods, other than de-oiled cake being transported, are specified in the Schedule appended to Haryana Government, Excise and Taxation Department, notification No. 36/ST-2, dated the 30th 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 spirit (commonly known as petrol), natural gas or aviation turbine fuel; (g) where the supply of goods being transported is treated as no supply under Schedule III of the Act; (h) where the goods are being transported- (i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or f
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55; Explanation.- The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be. ANNEXURE [(See rule 138 (14)] Sr. No. Description of Goods (1) (2) 1. Liquefied Petroleum Gas for supply to household and non domestic exempted category (NDEC) customers 2. Kerosene oil sold under PDS 3. Postal baggage transported by Department of Posts 4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (9601) . 4.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(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 get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods. (5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill (a) tax invoice or bill of supply or bill of entry; or (b) a delivery challan, where the goods are transported for reasons other than by way of supply. . 5. In the said rules, for rule 138B, the following rule shall be substituted, namely:- 138
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
orised by him in this behalf. . 6. In the said 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 Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. (2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State or no further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information relating to evasion of tax is made available subsequently. . 7. In the said rules, for rule 138D, the following rule shall be substituted, namely:- 138D.Facility for uploading information regarding detention of vehicle.-Where
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t 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 Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading Number. 4. Place of Delivery shall indicate the PIN Code of place of delivery. 5. Place of dispatch shall indicate the PIN Code of place of dispatch. 6. Where the supplier or the recipient is not registered, then the letters URP are to be filled-in in column A.1 or, as the case may be, A.3. 7. Reason for Transportation shall be chosen from one of the following:- Code Description 1 Supply 2 Export or Import 3 Job Work 4 SKD or CKD 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 0 Others FORM GST EWB-02 (See rule 138) Consolidated E-Way Bill Consolidated E-Way Bill
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n Name of Officer in-charge (if known) Date Time FORM GST INV – 1 (See rule 138A) Generation of Invoice Reference Number IRN: Date: Details of Supplier GSTIN Legal Name Trade name, if any Address Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) Details of Consignee (Shipped to) GSTIN or UIN, if available Name Address State (Name and Code) Type of supply – B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Serial Number Description of Goods HSN Qty. Unit Price (per unit) Total value Discount, if any Taxable value Central tax State or Union territory tax Integrated tax Cess Rate Amt. Rate Amt. Rate Amt. Rate Amt. Freight Insurance Packing and Forwarding Charges etc. Total Total Invoice Value (In figure) Total Invoice Value (In Words) Signature Name of the Signatory Designation or Status ; 9. In the said rules, with effect from the date of publication of this
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2018 (3) TMI 1451 – MADRAS HIGH COURT – 2018 (11) G. S. T. L. 337 (Mad.) , [2018] 2 GSTL 81 (Mad) – Levy of GST – Petrol and Diesel – case of petitioner is that the petroleum and diesel should be brought forthwith within the ambit of Goods and Service Tax, so that the selling price would drastically reduce and as a consequence, the prices of the Goods and essential commodities would come down, which would ultimately benefit to the common people, especially poor and down trodden.
–
Whether this Court in exercise of its Jurisdiction under Article 226 of the Constitution of India can issue any positive direction to the Goods and Central Services Tax council to bring petrol and diesel prices within the ambit of Goods and Service Tax?
–
Held that: – In the considered opinion of this Court, it cannot issue any direction for the reason that it is for the Goods and Service Tax council to take a call in that aspect and Section 9(2) of the 'Act' also deals with the Central Tax on the su
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the respondents to consider the prayer sought for by the petitioner.
–
Petition dismissed – decided against petitioner. – W. P. (MD) No. 5484 of 2018 Dated:- 15-3-2018 – MR. M. SATHYANARAYANAN AND MRS. R. HEMALATHA, JJ. For The Petitioner : Mr. K. K. Ramesh For The Respondent : V. Kathirvelu and V. Jeya Kumar ORDER (Order of the Court was made by M. SATHYANARAYANAN,J. ) The present Writ Petition is filed as a 'Public Interest Litigation' by the petitioner/party-in-person, stating among other things, that Goods and Service Tax is based on two parliamentary Acts, namely the Integrated Goods and Services Tax Act and the Central Goods and Service Tax Act, for the covered object of One Nation One Tax and the said Act came to be passed during April, 2017. 2. The grievance now expressed by the petitioner is that though the main aim of Goods and Service Tax Act, is One Nation One Tax , the petrol and diesel having not been brought under the purview/control under the Goods and Ser
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d acknowledgment, no response is forthcoming and therefore, he is constrained to approach this Court by filing this Writ Petition. 4. Mr. V. Kathirvelu, learned Assistant Solicitor General of India, assisted by Mr. J. Jeyakumar, learned Central Government Standing Counsel, accepts notice on behalf of the respondents 1 to 5 and seeks time to get instructions as to the steps taken to bring the petroleum products within the ambit of Goods and Service Tax. 5. This Court has carefully considered the rival submissions and perused the materials placed on record. 6. The Central Goods and Service Tax Act, 2017 (Central Act 12 of 2017) (hereinafter referred to as 'the Act'), came to be passed to make a provision for levy and collection of Tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto . 7. Section 2(36) of the 'the Act' defines Council', which means the Goods and Services Tax Council e
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. (4) The central tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. (5) The Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the lax leviable thereon with effect from such date as may be specified in such notification. (2) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order in each case, under circumstances of an exceptional nature to be stated in such order, exempt from payment of tax any goods or services or both on which tax is leviable. (3) The Government may, if it considers necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-Section (1) or order issued under sub-Section (2), insert an explanation in such notification or order, as the case may be, by notif
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
, which would ultimately benefit to the common people, especially poor and down trodden. No doubt, in the event of prices of essential commodities being brought down through a permanent mode, common man would definitely be benefited. 11. The primordial question that remains for consideration in this petition is whether this Court in exercise of its Jurisdiction under Article 226 of the Constitution of India can issue any positive direction to the Goods and Central Services Tax council to bring petrol and diesel prices within the ambit of Goods and Service Tax?. 12. In the considered opinion of this Court, it cannot issue any direction for the reason that it is for the Goods and Service Tax council to take a call in that aspect and Section 9(2) of the 'Act' also deals with the Central Tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel. 13. The Goods and Service Tax council is having representati
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hich those decisions have been taken and the extent of the duty to act fairly will vary from case to case (Akhtar Hasan Khan and others Vs. Federation of Pakistan and others reported in 2012 (5) SCC (FJ) 12. 16. The policy decision can be interfered with only it is found to be arbitrary or based on an irrelevant consideration or malafide or against any statutory provisions (Centre for Public Interest Litigation Vs. Union of India and others reported in 2016 (6) SCC 408). 17. In the considered opinion of this Court, in the light of the legal principles initiated by the Honourable Supreme Court of India in the above cited decisions coupled with the fact that it is for the Central Government to act on the recommendations of the Goods and Service Tax council as to bring the petroleum and diesel prices within the ambit of the Goods and Service Tax, this Court is not in a position to issue any positive direction to the respondents to consider the prayer sought for by the petitioner. 18. In t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GST – States – 04-N/2017 – Dated:- 15-3-2018 – FINANCE SECRETARIAT NOTIFICATION (4-N/2017) No. FD 47 CSL 2017, Bengaluru, Dated: 15.03.2018 In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) and on the recommendation of GST Council the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:- RULES 1. Title and commencement.- (1) These rules may be called the Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force from such date as the Government of Karnataka may, by notification in the Official Gazette, appoint. 2. Substitution of rule 138.- For rule 138 of the Karnataka Goods and Services Tax Rules, 2017 (herein after referred to as the said rules), the following shall be substituted, namely:- 138. Information to be furnished prior to commencement of m
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
or or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal: Provided also that, where goods are sent by a principal located in one State or Union territory to a job worker located in any other State or Union territory, the e-way bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of the consignment: Provided also that, where handicraft goods are transported from one State or Union territory to another State or Union territory by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation 1.-For the purposes of this rule, the expression handicraft goods has the meaning as assigned to it i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01. (2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01: Provided that, where the goods are transported by railways, the railways shall not deliver the goods unless the e-way bill required under these rules is produced at the time of delivery. (3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.-The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule(5). (4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. (5) Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common po
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 may be generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated the e-way bill in FORM GST EWB-01 and the aggregate of the consignment value of goods carried in the conveyance is more than fifty thousand rupees, the transporter, except in case of transportation of goods by railways, air and vessel, shall, in respect of inter-State supply, generate the e-way bill in FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods: Provided that, where the goods to be transported ar
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rule 138B: Provided further that, the unique number generated under sub-rule (1), shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:- Sl. No. Distance Validity period (1) (2) (3) 1. Upto 100 km. One day in cases other than Over Dimensional Cargo 2. For every 100 km. or part thereof thereafter One additional day other than one Dimensional Cargo 3. Upto 20 km One day in case of Over Dimensional Cargo 4. For every 20 km. or part thereof thereafter One additional day in case of Over Dimensional Cargo: Provided that, the Commissioner may, on the recommendations of the Council, by notification, extend the validity period of an e-way bill for certain categories of goods
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
. (11) The details of e-way bill generated under this rule shall be made available to the,- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case may be, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Where the person to whom the information specified in sub-rule (11), has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, or the time of delivery of goods whichever is earlier, it shall be deemed that he has accepted the said details. (13) The e-way bill generated under this rule or under rule 138 of the Central Goods and Services Tax Rules or Goo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he Karnataka Gazette, Extraordinary, Part-IVA, number 592, 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 spirit (commonly known as petrol), natural gas or aviation turbine fuel; (g) where the supply of goods being transported are treated as no supply under Schedule III of the Act. (h) Where the goods are being transported,- (i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or (ii) under customs supervision or under customs seal. (i) Where the goods being transported are transit cargo from or to Nepal or Bhutan. (j) Where the goods being transported are exempt from tax under notification (7/2017) No. FD 48 CSL 2017, dated 29th June 2017 published in the Karnataka
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ent of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be. ANNEXURE [(See rule 138 (14)] Sl.No. Description of Goods (1) (2) 1. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers 2. Kerosene oil sold under PDS 3. Postal baggage transported by Department of Posts 4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (9601) ; 3. Substitution of rule 138A.- For rule 138A of the said rules, the following shall be substituted, namely:- 138A. Documents and devices to be carried by a person-in-charge of a conveyance.- (1) The person in charge of a conveyance shall carry,- (a) the invoice or bill of supply or delivery challan, as the c
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods. (5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill, namely:- (a) Tax invoice or bill of supply or bill of entry; or (b) A delivery challan, where the goods are transported for reasons other than by way of supply." 4. Substitution of rule 138B.- For rule 138B, the following shall be substituted, namely:- "138B. Verification of documents and conveyances.- (1) The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill in physical or electronic form for all inter-State and int
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. (2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State, no further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information relating to evasion of tax is made available subsequently". 6. Substitution of rule 138D.- For rule 138D of the said rules, the following shall be substituted, namely:- "138D. Facility for uploading information regarding detention of vehicle.-Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal." 7. Substituti
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
year. 2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry. 3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading Number. 4. Place of Delivery shall indicate the PIN Code of place of delivery. 5. Place of dispatch shall indicate the PIN Code of place of dispatch. 6. Where the supplier or the recipient is not registered, then the letters URP are to be filled-in in column A.1 or, as the case may be, A.3 7. Reason for Transportation shall be chosen from one of the following:- Code Description 1 Supply 2 Export or Import 3 Job Work 4 SKD or CKD 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 10 Others FORM GST EWB-02 (See rule 138) Consolidated E-Way Bill Consolidated E-Way Bill No. : Consolidated E-Way Bill Date : Generator : Vehicle Number : Number of E-Way Bills E-Way Bi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
dress Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) Details of Consignee (Shipped to) GSTIN or UIN, if available Name Address State (name and code) Type of supply – B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Sr.No. Description of Goods HSN Qty. Unit Price (per unit) Total value Discount, if any Taxable value Central tax State or UT 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 ; 8. Amendment of FORM GST RFD-01.- In FORM GST RFD-01 of the said rules, under serial number 9, for the "DECLARATION[second proviso to section 54(3)]" and entries relating thereto, the following shall be substituted with effect from the date of publication of this notifi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2018 (4) TMI 203 – KERALA HIGH COURT – TMI – Inaction on the part of the first respondent in taking a decision – advance ruling u/s 97(1) of the Kerala State Goods and Services Tax Act – Held that: – first respondent directed to take a decision on Ext.P1 application preferred by the petitioner for advance ruling, after affording the petitioner an opportunity of hearing – petition disposed off. – W. P. (C) No. 8886 of 2018 Dated:- 15-3-2018 – MR. P. B. SURESH KUMAR, J. For The Petitioner : Smt.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GST – States – No. F.IV/Misc/HR/GST/27/2015-16/Partfile/2777-2784 – Dated:- 15-3-2018 – GOVERNMENT OF NCT OF DELHI DEPARTMENT OF TRADE & TAXES (HUMAN RESOURCE BRANCH) VYAPAR BHAWAN. IP ESTATE NEW DELHI No. F.IV/Misc/HR/GST/27/2015-16/Partfile/2777-2784 Dated: 15/03/2018 Authorization of officers under Section 70 of DGST Act, 2017 In exercise of the powers conferred upon me by clause (91) of Section 2 of the Delhi Goods & Services Tax Act, 2017 (hereinafter referred to as the Act) and su
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2018 (4) TMI 580 – KERALA HIGH COURT – TMI – Release of detained goods – Section 129 of the Central Goods and Services Tax Act – Held that: – identical matter has been disposed of by a Division Bench of this Court in The Commercial Tax Officer And The Intelligence Inspector Versus Madhu. M.B. [2017 (9) TMI 1044 – KERALA HIGH COURT], directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 – the competent authority is directed to complete the adjudication provided for u/s 129 of the statutes – petition disposed off. – WP(C).No. 8823 of 2018 Dated:- 15-3-2018 – P. B. Suresh Kumar, J. For the P
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2018 (5) TMI 1425 – GUJARAT HIGH COURT – 2018 (15) G. S. T. L. 708 (Guj.) – Simultaneous penalty u/s 76 and 78 – Whether simultaneous penalties under sections 76 and 78 of the Finance Act, 1994 could have been imposed? – Held that: – issue is already covered by judgment of Division Bench of this Court in case of Raval Trading Company v. Commissioner of Service Tax [2016 (2) TMI 172 – GUJARAT HIGH COURT], where it was held that Section 76 of the Finance Act, 1994, would cover only the cases of nonpayment of service tax which are not related to fraud, collusion, willful misstatement, suppression of facts or contravention of any of the provisions of the said Chapter or the rules made thereunder with the intent to evade payment of service tax since legislature had already provided for penalty in Section 78 in such situations. Thus further proviso to Section 78 made it explicit which was till then implicit – simultaneous penalty under section 76 and 78 of the Finance Act, 1994 cannot be im
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
wing observations were made : 9. It can thus be seen that at the relevant time Section 78 of the Finance Act, 1994, provided for penalty in cases of tax not being levied or paid, or shortlevied or shortpaid or erroneously refunded, by reason of fraud or collusion or willful misstatement etc., whereas Section 76 covered the cases of nonpayment of tax on any ground whatsoever. The penalty that authority could impose under Section 78 is hundred per cent of the amount of the service tax evaded. On the other hand, the penalty under Section 76 which could be imposed is at the fixed amount per day for the entire duration of the failure to deposit the tax which, in any case, would not exceed fifty percent of the service tax payable. 10. The tenor, background and the purpose for which the penalty could be imposed under Section 78 of the Finance Act, 1994, is entirely different than in case of Section 76 of the Finance Act, 1994. However, the language of Section 76 did not specifically exclude t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ry amendment and not creating a liability for the first time. Even without the aid to this further proviso to Section 78, one entire plausible view was that the situation envisaged under Section 76 of the Finance Act, 1994, would exclude those cases covered under Section 78 of the Finance Act, 1994. In other words, Section 76 of the Finance Act, 1994, would cover only the cases of nonpayment of service tax which are not related to fraud, collusion, willful misstatement, suppression of facts or contravention of any of the provisions of the said Chapter or the rules made thereunder with the intent to evade payment of service tax since legislature had already provided for penalty in Section 78 in such situations. Thus further proviso to Section 78 made it explicit which was till then implicit. The Court noticed that similar view was expressed by Punjab and Haryana High Court in case of Commissioner of Central Excise Vs. First Flight Courier Limited reported in 2011(22) S.T.R. 622 (P&H
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2018 (6) TMI 380 – CESTAT CHENNAI – TMI – Refund of unutilized CENVAT credit – Refund of unutilized cenvat credit – case of appellant is that they will be entitled to the CENVAT credit already availed under Rule 2 (l) of the CCR 204. Accordingly, the refund u/r 5 is to be paid to the appellant – Held that:- As pointed out by the appellant, the issues pertaining to the period prior to January 2012 stands already disposed of by the Commissioner (Appeals) in his earlier order. Since the finding in the present order appears to have been passed without noticing such fact, we have no hesitation in holding that this part of the order of the Commissioner (Appeals) order is null and void since the same had already been decided by his earlier order.
–
Refund claim – various input services – Air Travel Agent – Business Auxiliary Service – Courier Agency – Custom House Agent – Event Management Service – Management, Maintenance and Repair service – Manpower Recruitment Service – Transportatio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
inal authority who will consider the same before passing order in the de novo proceeding for the period Jan-March 2012.
–
Appeal disposed off. – ST/41049/2016 to ST/41069/2016 – FINAL ORDER No. 40837-40857/2018 – Dated:- 15-3-2018 – Ms. Sulekha Beevi C.S. Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Shri Rabeen Jayaram, Advocate For the Appellant Shri K. Veerabhadra Reddy, JC (AR) For the Respondent ORDER The MAs filed by Revenue for change of cause title are allowed. 2. The present set of appeals have been filed against the impugned Order-in-Appeal Nos.103 to 123/2016 (STA-I) dt. 22.2.2016 passed by the Commissioner of Service Tax (Appeals-I) Chennai. In the said OIA, the Commissioner (Appeals) has disposed of a batch of 21 appeals filed before him against various orders-in-original covering the period September 2009 to March 2012. 3. The dispute in all these cases is refund of unutilized cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004. The appellant h
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
18. He submitted that the order passed by the Commissioner (Appeals) pertaining to the period prior to January 2012 covered in the present impugned order is infructuous and the order passed should be considered as null and void. 4.2 With reference to Appeal No.ST/41065/2016, covering the period January 2012 to March 2012, the counsel submitted that the appellant will be entitled to the cenvat credit already availed under Rule 2 (l) of the CCR 204. Accordingly, the refund under Rule 5 is to be paid to the appellant. However, he fairly concedes that the FIRCs for an amount of ₹ 49,54,919/- was not produced before the lower authorities at the time of consideration of the refund claims. He further submits that such FIRCs have since been received and appellant is in a position to produce the same for verification, if an opportunity is given. 4.3 Ld.counsel also submitted that authorities below have wrongly calculated the refund claim by deducting the credit utilized from the total cre
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s filed before him. After perusal of records, we find that, as pointed out by the appellant, the issues pertaining to the period prior to January 2012 stands already disposed of by the Commissioner (Appeals) in his earlier order. Since the finding in the present order appears to have been passed without noticing such fact, we have no hesitation in holding that this part of the order of the Commissioner (Appeals) order is null and void since the same had already been decided by his earlier order. To this extent, we dispose of Appeals ST/41049-41069/2016 (other than ST/41065/2016) as infructuous. 8. Next, we turn to the disputes for the period January 2012 to March 2012. The appellant has availed cenvat credit in respect of various services namely Air Travel Agent, Business Auxiliary Service, Courier Agency, Custom House Agent, Event Management Service, Management, Maintenance and Repair service, Manpower Recruitment Service and Transportation of Goods by road. It is claimed that all suc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
can be produced for verification. In view of the above submissions, we are of the view that a further opportunity is required to be given to the appellant for submission of such FIRCs for verification before the original authority who will consider the same before passing order in the de novo proceeding for the period Jan-March 2012. 10. From a perusal of the earlier OIA No.89 to 110/2014 (M-ST) dt. 14.03.2014, it is seen that the issue whether the credit utilized can be deducted from the total credit availed by the appellant for applying the formula has been held in favour of the assessee. Following the same, we set aside the method of arriving at the refund claim by the authorities below in the present order. 11. In the result, the impugned orders in respect of Appeal Nos. ST/41049-41064 and 41066 to 41069/2016 are set aside as null and void and appeals are disposed of accordingly. Appeal No.ST/41065/2016 is allowed partly in the above terms with consequential relief, if any, on abo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2018 (6) TMI 381 – CESTAT CHENNAI – TMI – Valuation – inclusion of reimbursable expenses in assessable value – Held that:- The issue stands settled by the judgment of the Hon'ble Supreme Court in the case of Union of India Vs. Intercontinental Consultants and Technocrats Pvt. Ltd. [2018 (3) TMI 357 – SUPREME COURT OF INDIA], where it was held that only with effect from May 14, 2015, by virtue of provisions of Section 67 itself, such reimbursable expenditure or cost would also form part of valuation of taxable services for charging service tax – demand cannot sustain – appeal dismissed – decided against Revenue. – ST/41149/2014-DB, ST/41202/2013-DB, ST/42002/2015-DB, ST/248/2010-DB – Final Order No. 40801-40804/2018 – Dated:- 15-3-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Shri S. Govindarajan, AC (AR) for the Appellant Shri Akhil Suresh, Advocate for the 1st Respondent Smt. L. Maithili, Advocate for the 2nd to 4th Respondents ORDER The
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e findings in the impugned order. 4. Heard both sides. 5. The only issue that arises for consideration is whether the reimbursable expenses are includible in the total taxable value of services. The issue stands settled by the judgment of the Honble Supreme Court in the decision cited supra. The relevant portion is reproduced as under:- 29) In the present case, the aforesaid view gets strengthened from the manner in which the Legislature itself acted. Realising that Section 67, dealing with valuation of taxable services, does not include reimbursable expenses for providing such service, the Legislature amended by Finance Act , 2015 with effect from May 14,2015, whereby Clause (a) which deals with consideration is suitably amended to include reimbursable expenditure or cost incurred by the service provider and charged, in the course of providing or agreeing to provide a taxable service. Thus, only with effect from May 14,2015, by virtue of provisions of Section 67 itself, such reimbur
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
a judgment of a court of law. There is a technique required to draft a legislation as well as to understand a legislation. Former technique is known as legislative drafting and latter one is to statutes . Vis-vis ordinary prose, a legislation differs in its provenance, layout and features as also in the implication as to its meaning that arise by presumptions as to the intent of the maker thereof. 28. Of the various rules guiding how a legislation has to be interpreted, one established rule is that unless a contrary intention appears, a legislation is presumed not to be intended to have a retrospective operation. The idea behind the rule is that a current law should govern current activities. Law passed today cannot apply to the events of the past. If we do something today, we do it keeping in view the law of today and in force and not tomorrow s backward adjustment of it. Our belief in the nature of the law is founded on the bedrock that every human being is entitled to arrange his af
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2018 (7) TMI 516 – CESTAT KOLKATA – TMI – CENVAT Credit – denial of credit based on third party records – principles of natural justice – Held that:- It appears that the Central Excise Officers had not examined the documents placed by the appellant. In such situation, the denial of credit on the basis of 3rd party report is not justified – appeal allowed – decided in favor of appellant. – Excise Appeal Nos.75064 to 75067/2018 – FO/75837-75840/2018 – Dated:- 15-3-2018 – SHRI P.K. CHOUDHARY, JUDICIAL MEMBER Sri B.N. Chattopadhyay, Consultant – FOR APPELLANT(S) Sri D. Haldar, A.C. (A.R.) – FOR THE RESPONDENT(S) ORDER Per P.K. CHOUDHARY Briefly stated the facts of the case are that the appellant company M/s. Solux Galfab Private Limited is eng
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Directors of the appellant company. 3. By the impugned Order, the Commissioner (Appeals) rejected the appeals filed by the appellants and upheld the Adjudication Order. Hence the appellants filed these appeals. 4. Heard both sides and perused the appeal records. 5. The Learned Counsel appearing on behalf of the appellants submitted that the appellant placed Orders to M/s. DSL for supply of the material. They paid the amount by cheque and received the goods in their factory duly recorded in the Cenvat Account. It is also submitted that the goods were accompanied with Central Excise Invoice indicating Registration Certificate number of M/s. DSL. The Learned Counsel further submitted that it is evident from the records that the Inspector of t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Customs – 14/2018 – Dated:- 15-3-2018 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS CUSTOMS HOUSE, NAVARANGPURA, AHMEDABAD, 380009. F. No. Vill/48-21 /Cus/Sys/2017-18 Date: 15.03.2018 Public Notice No. 14/2018 SUB:-Liquidation of pendency of IGST Refund on export on account of various error codes Attention of the Exporters, Customs Brokers and other stake holders is invited to various efforts being made by the Central Board of Excise and Customs to liquidate Pendency in IGST refund claims. In continuation of the same, a Special Drive as "IGST/ITC Exports Refund Fortnight" is being conducted from 15th March to 29th March, 2018 at Customs Locations to liquidate the pendency of IGST Refund on export on account of various error c
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Customs – 14/2018 – Dated:- 15-3-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009 F.No.S32/08/2018DBK.Cus Date: 15.03.2018 Public Notice 14/2018 Subject: Reg. Attention is brought to the notice of the trade, exporters and all stake holders regarding special measures taken by Central Board of Excise 8v Customs on liquidation of pendency of IGST Refund Claims. It is seen that about 120 Crores of IGST Refunds of exports through Port of Cochin are pending for clearance. We have noticed that these are pending disbursal due to errors committed by exporters while filing shipping bill and GST returns. A detailed list of the error codes had alr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Formation of IGST Refund Special Refund Cell – Customs – PUBLIC NOTICE NO.13/2018 – Dated:- 15-3-2018 Circular – Trade Notice – Public Notice – Instructions – Office orders
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Special Drive as IGST/ITC Exports Refund Fortnight conducted to liquidate the pendency of IGST Refund on export on account of various error codes – Customs – PUBLIC NOTICE NO. 10/2018 – Dated:- 15-3-2018 – OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR SARDA HOUSE , OPP.PANCHAVATI SOCIETY, BEDI BUNDER ROAD, JAMNAGAR – 361008 F.No.VIII/48-168/Cus-T/2017 Date: 15.03.2018 PUBLIC NOTICE NO. 10/2018 Sub: Special Drive as "IGST/ITC Exports Refund Fortnight" conducted to liquidate the pendency of IGST Refund on export on account of various error codes. Attention of the Exporters, Customs Brokers and other stake holders is invited to various efforts being made by the central Board of Excise & Customs to liquidate pendency in IG
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
and designation of the (Sh.) Email Id mobile No. 1. H.K. meshram, Assistant Commissioner cuspipavav@rediffmail.com 9913152508 2. Pravin Gawande, Superintendent 9925916316 3. Kamlesh Pandey, Inspector 8000994377 4. Arvind Kumar Singh, NIC Engineer 9712017557 Special Refund Cell – 2: Sr. No. Name and designation of the (Sh.) Email Id mobile No. 1. H.C. Verma, Deputy Commissioner cuspipavav@rediffmail.com 9723184523 2. Johny Fernandis, Superintendent 9978200010 3. Devendra Singh, Inspector 8000708275 4. Arvind Kumar Singh, NIC Engineer 9712017557 4. In case of any difficulties faced at Special Refund Cells during this special Drive, the exporters / stake holders may contact the below mentioned Nodal Officer: Name and designation of the Nodal O
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Customs – PUBLIC NOTICE NO. 12/2018 – Dated:- 15-3-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE THE PRINCIPAL COMMISSIONER OF CUSTOMS (AIR CARGO), CHENNAI-VII COMMISSIONERATE, NEW CUSTOM HOUSE, MEENAMBAKKAM, CHENNAI – 600027. F. No.: S.Misc.09/75/2017- EXP.(Air) Dated: 15.03.2018 PUBLIC NOTICE NO. 12/2018 Subject: Reg. ****** Kind attention of Exporters, Members of Trade, Customs Brokers, Industry Associations and other stake holders are invited to Boards Instruc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Customs – PUBLIC NOTICE No. 11/2018-Customs – Dated:- 15-3-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS (PREVENTNIVE) 55-17-3, C-14, 2nd Floor, Road No.2, Industrial Estate, Autonagar, Vijayawada – 520007 Phone: 0866-2551261 Fax: 0866-2551156 C. No. VIII/09/01/2017-Cus.Tech.(PF-I) Date: 15.03.2018 PUBLIC NOTICE No. 11/2018-Customs Subject : Regarding. ***** Attention of the trade and all public is invited to this office Public Notice No.09/2018 dated 27.02.2018 communicating guidelines regarding Refund of IGST on exports. 2. The CBEC is observing GST refund fortnight across all its field formations from 15th 29th March, 2018 to deal exclusively with the pending GST refund claims. 3. The salient guidelines on IGST REFUND ON EXPORTS are as
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
link : http://www.apcustoms.gov.in/Public%20Notice%20No%2009%200f%202018% For rectification of Gateway EGM errors, options have been given to officers at ICD or at the Gateway Port, depending on the error, to make necessary amendments Special 'Refund Cells' with dedicated manpower and infrastructure are being operated at all Customs formations during this fortnight for speeding up the sanction of refunds. (Refer this office Public Notice No.09/2018-Customs, dated 27.02.2018) Customs have provided the facility on the ICEGATE to check the status of the refund claims. Please log into https://www.icegate.gov.in/iceLogin/loginAction?, and register if not already done, to know the status of your shipping bill. 4. All the exporters are re
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Goods and Services Tax – Started By: – Pankaj Garg – Dated:- 14-3-2018 Last Replied Date:- 21-3-2018 – I am earning through a website – freelancer.com (Australia based). My entire income is through this website. I don t earn anything with in India Territory. I was searching on Google if I am liable to GST or not and found an article. As per this article, I am not liable even to GST but I am already registered and duly getting my GST returns Zero rated. Reply By Alkesh Jani – The Reply = Sir, Y
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Goods and Services Tax – Started By: – BHAKTIKANT BHATT – Dated:- 14-3-2018 Last Replied Date:- 15-3-2018 – SIR,WE HAVING A EXCISE ABLE GOODS MANUFACTURING UNIT. NOW WE PURCHASE ONE COMPUTER AND ONE MOBILE FOR FACTORY OFFICE USE.KINDLY LET ME KNOW WHETHER WE TAKE GST CREDIT ON COMPUTER AND MOBILE WHICH USE FOR FACTORY OFFICE..PL GIVE US YOUR VALUABLE SUGGESTION.THANKING YOU – Reply By Alkesh Jani – The Reply = Sir, In this regards, Computer can be considered as capital goods and mobile if purch
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Goods and Services Tax – Started By: – LAKSHMINARAYANAN TR – Dated:- 14-3-2018 Last Replied Date:- 16-3-2018 – Dear All Request your thoughts for one our client who is a Public Sector understaking has GSTIN as Taxpayer already, u/2 52 should they registere again as deductor on top of their GSTIN. Can they use existing GSTIN for both purposes i.e. filing GSTR 7 and 1,2,3? Kindly clairfy. Have a Nice day – Reply By KASTURI SETHI – The Reply = Separate registration for TCS is not required. Normal GST registration will serve the purpose.An PSU is not fully Govt. – Reply By Alkesh Jani – The Reply = Sir, The business vertical as defined under Section 2(18) of the CGST, 2017 is reproduced below:- (18) business vertical means a distinguishable component of an enterprise that is engaged in the supply of individual goods or services or a group of related goods or services which is subject to risks and returns that are different from those of the other business verticals. Explanation.-For the p
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nce. – Reply By Alkesh Jani – The Reply = Sir, in my point of view you need to go for separate registration as you will not be able to file GSTR-1 and GSTR-7 with same GSTIN. – Reply By KASTURI SETHI – The Reply = Is deduction of TCS and TDS under GST Acts a supply of Service or Goods ? If not, why separate registrationm necessary ? ITC is to be taken by deductee and not deductor. – Reply By LAKSHMINARAYANAN TR – The Reply = Dear Sir Please refer clause vi and iX under section 24 of CGST Act, where registration as deductor or collector is mandatory in nature. I have the same doubt as Alkesh Jani pointed out that we can't submit both GSTR 1 and GSTR 7 using the same GSTIN. Even though, filing of GSTR 7 suspended for now, I don't think the same is going to be made available on the normal taxpayer's return dashboard. For this purpose separate registration is require on top of directions u/s 24. We badly need to simplification as this PSU has already 30+ GSTIN, on top of that t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
By KASTURI SETHI – The Reply = Dear Querist, Every taxation law is framed to protect revenue. There is no rhyme or reason to frame law for separate registration in respect of deductor of TCS and TDS under GST. Govt.has deferred implementation of TCS and TDS till 30.6.18. There is solid reason behind this. Govt. realizes that it would cause undue harassment to the assessees. Meanwhile, you have golden opportunity to make representation to GST Council for omission of such mandatory provisions in GST laws. De facto, there is no necessity for framing such provisions as revenue can be protected with the already GSTIN of the deductor. As you are well aware GST Acts have been implemented by Govt. in hurry. That is why so many changes/amendments have been made. So make a representation to the Chairperson, GST Council through your Association of Trade. If you quit now, grievances will not be redressed. It is my experience that GST Council listens to the grievances sincerely. People have got rel
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
