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2018 (3) TMI 691 – CESTAT AHMEDABAD – TMI – CENVAT credit – input service – Man-power supply service – case of appellant is that once the service tax was paid and the invoices issued indicating the payment of such service tax, the appellant are eligible to take credit of the service tax paid as the said services are used in or in relation to manufacture of finished goods – the amount which the service provider paid whether to be consider as a deposit or service tax for deciding the eligibility of credit? – Held that: – the issue is more or less settled in the case of Commissioner of Central Excise, Ahmedabad-III Versus Nahar Granities Ltd. [2014 (5) TMI 57 – GUJARAT HIGH COURT], where it was held that a manufacturer would be entitled to avail the cenvat credit in respect of the inputs used for the manufacture of a final product or in providing taxable service of the excise duty specified in First Schedule to the Excise Tariff Act – appeal allowed – decided in favor of appellant. – App

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ice recipient whereas, the service provider was required to pay 25% of the service tax liability, instead, since the service provider had paid the entire service tax amount(100%), therefore, the appellant are not eligible to avail credit of the service tax paid by the service provider, consequently, demand notice was issued for recovery of the credit with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. The appellant thereafter filed an appeal before Ld. Commissioner (Appeals) who in turn, rejected their appeal. Hence the present appeal. 4. Ld. Advocate for the appellant submits that they have availed credit of the service tax paid against the invoices issued by the service provider and hence it is immaterial whether the entire amount of service tax was paid by service tax provider or by the appellant while availing the credit on the same. He submits that the amount of service tax paid by the service provider cannot be considered as a deposit a

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has submitted that the proviso itself prescribes the condition to avail credit of the service tax paid on reverse charge mechanism mentioning that only after the service tax amount paid or payable is indicated in an invoice or bill in accordance with Rule 9 of the Cenvat Credit Rules, 2004, then only credit could be admissible. Since in the present case, the entire amount of service tax paid has been indicated in the invoice, therefore, they are eligible to take credit of the service tax paid. 6. I find that the appellant though required to pay 75% of the service tax liability, on receiving the man-power supply service from the service provider, however, initially the entire amount of service tax was paid by the service provider and later recovered from the appellant by indicating the same in the invoice. I find that the amount which the service provider paid whether to be consider as a deposit or service tax for deciding the eligibility of credit has been more or less settled by the

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he excise duty specified in First Schedule to the Excise Tariff Act. Insofar as the respondent is concerned, he had purchased the inputs and utilised the same for manufacture of a final product. Such goods were duty paid. Rules 3 and 4 of the Cenvat Credit Rules, 2004, thus would enable him to avail the Cenvat credit. It is a different thing that the supplier of the goods to the respondent paid excise duty on such product under mistaken belief. In law as declared by the Supreme Court in case of Collector of Central Excise, Patna v. Tata Iron and Steel Co. Ltd. (supra), no duty was payable on such product. Strictly speaking therefore, such amount deposited by the original manufacturer would not partake the character of excise duty. However, when the department did not dispute the classification of such manufacturer, accepted the declarations and duties, Cenvat credit on such duty cannot be declined to the purchaser of the goods who otherwise fulfilled all conditions tor availing Cenvat

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2018 (3) TMI 692 – CESTAT AHMEDABAD – TMI – CENVAT credit – HR Coil, MS Pipe, SS Tube, Joints etc., used for fabrication of capital goods and its supporting structures – Held that: – the issue is addressed by Principal Bench at Delhi in the case of Singhal Enterprises Pvt. Ltd. Vs. Commissioner of Central Excise & Customs, Raipur [2016 (9) TMI 682 – CESTAT NEW DELHI], where it was held that applying the “User Test” to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures would fall within the ambit of ‘Capital Goods’ as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat Credit.
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Even though in principle, the appellant are eligible to credit, however, the use of the said item is not supported by evidence, hence, the matter is remanded to the adjudicating authority for verification of the said facts – appeal allowed by way of remand. – Appeal No. E/10272-10273/2018 – ORD

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appeals. 3. The Ld. Advocate Shri R. V. Shetty for the appellant submits that all these items were used for fabrication of the capital goods and supporting structures of capital goods, hence, eligible to credit as per the definition of capital goods/input prescribed under Rule 2 (a)/2(k) of CCR, 2004. He submits that the credit is admissible in view of the judgement of the Principal Bench At Delhi in the case of Singhal Enterprises Pvt. Ltd. Vs. Commissioner of Central Excise & Customs, Raipur 2016 (34) ELT 372 (Tri- Del.). 4. The Ld. AR for the Revenue reiterated the findings of the Ld Commissioner (Appeals). 5. I find that the issue is addressed by Principal Bench at Delhi in the case of Singhal Enterprises Pvt. Ltd. Vs. Commissioner of Central Excise & Customs, Raipur 2016 (34) ELT 372 (Tri- Del.). It is observed as follows: 13. Now we turn to the question, whether credit is admissible on various structural steel items, such as, MS Angles, Sections, Channels, TMT Bar, etc.,

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that the said decision of the Larger Bench was considered by the Hon ble Gujarat High Court in the case of Mundra Ports & Special Economic Zone Ltd., 2015 (04) LCX0197 = 2015 (39) S.T.R. 726 (Guj.), wherein it was observed that the amendment made on 7-7-2009 cannot be held to be clarificatory and as such would be applicable only prospectively. 15. We find that the controversy can be laid to rest by making a reference to the decision of the Apex Court in the case of CCE, Jaipur v. Rajasthan Spinning & Weaving Mills Ltd., 2010 (255) E.L.T. 481 (S.C.), wherein the Hon ble Supreme Court has considered an identical issue of steel plates and MS channels used in the fabrication of chimney for diesel generating set. The credit stands allowed in the light of Rule 57Q of the erstwhile Central Excise Rules, 1944. In the said judgment, the Apex Court has referred to the user test evolved by the Apex Court in the case of CCE, Coimbatore v. Jawahar Mills Ltd., 2001 (132) E.L.T. 3 (S.C.), whi

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2018 (3) TMI 907 – KERALA HIGH COURT – TMI – Suo motu power of revision to the Deputy Commissioner – transfer of goods otherwise than by way of sale – sub-section (2) of Section 9 of the CST Act – Held that: – the suo motu power conferred on the Deputy Commissioner under Section 35 of the KGST Act could be availed in respect of assessments made under the CST Act in the light of subsection (2) of Section 9 of the CST Act – petition dismissed – decided against petitioner. – W.P.(C) No.40 of 2018 Dated:- 26-2-2018 – MR. P. B. SURESH KUMAR, J. For The Petitioner : Sri. P. Raghunath and sri. Premjit nagendran For The Respondent : Sri. V. K. Shamsudheen JUDGMENT Petitioner is a dealer in arecanut registered under the Central Sales Tax Act, 1956 (the CST Act). They are engaged in the sale of arecanut to registered dealers outside the State on interstate sales basis against C-Forms. The first respondent completed the assessment of the petitioner under the CST Act for the year 2014-15 in term

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on 6A of the Act dealing with transfer of goods otherwise than by way of sale. 4. It is seen that the suo motu power under Section 56 of the KVAT Act has been exercised by the second respondent in the instant case in the light of the provisions contained in sub-section (2) of Section 9 of the CST Act. Subsection (2) of Section 9 reads thus : (2) Subject to the other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under general sales tax law of the appropriate State shall, on behalf of the Government of India, assess, collect and enforce payment of tax, including any interest or penalty, payable by a dealer under this Act as if the tax or interest or penalty payable by such a dealer under this Act is a tax or interest or penalty payable under the general sales tax law of the State; and for this purpose they may exercise all or any of the powers they have under the general sale

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hat suo motu powers conferred on the second respondent under Section 56 of the KVAT Act is more in the nature of administrative control over the lower authorities which is not conferred on him in terms of sub-section (2) of Section 9 of the CST Act. It is seen that similar contention raised in the context of the suo motu power under the Kerala General Sales Tax Act, 1963 (KGST Act) in respect of an assessment made under the CST Act has been considered by this Court in TRC No.116 of 2000 and connected cases. In the common order passed in the said cases, it was found by a Division Bench of this Court that the sumo motu power conferred on the Deputy Commissioner under Section 35 of the KGST Act could be availed in respect of assessments made under the CST Act in the light of subsection (2) of Section 9 of the CST Act. Paragraph 12 of the said judgment reads thus : 12. Sub-section (2) of Section 9 vest the power with state authorities to assess or re-assess tax, levy penalties, deal with a

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2018 (2) TMI 1740 – KERALA HIGH COURT – TMI – Permission to submit revised returns – inaction on the part of the first respondent in taking a decision on Ext.P3 application – Held that:- In terms of Circular No.14 of 2017, the Commissioner of the State Goods and Services Taxes Department has clarified the issues relating to the right of the assessees under the Act to submit revised returns – petition disposed off. – WP(C).No. 6389 of 2018 Dated:- 26-2-2018 – The Honourable Mr. Justice P.B.Suresh Kumar Represented By Mr.Dinesh V.Nair – Branch Operations Manager. By Adv.Sri.Joseph Jerard Samson Rodrigues For The Appellant. BY Sr.Government Pleader:Sri.V.K.Shamsudheen For The Respondent. JUDGMENT P.B.Suresh Kumar, Petitioner was an assessee

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2018 (2) TMI 1758 – ALLAHABAD HIGH COURT – TMI – Maintainability of petition – alternative remedy of appeal – Held that:- The petitioner has remedy of an appeal under the Excise Act, 1944. It is open to the petitioner to take recourse to the remedy available to him under the Act – petition dismissed being not maintainable. – Writ Tax No. – 234 of 2018 Dated:- 26-2-2018 – Bharati Sapru And Neeraj Tiwari JJ. For the Petitioner : Amrit Raj Chaurasiya For the Respondent : Dhananjay Awasthi ORDER H

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Customs – 09/2018 – Dated:- 26-2-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009 F.No.S34/40/2017 DBK.CUS Date: 26.02.2018 PUBLIC NOTICE No.09/2018 Subject: reg. 1. Numerous representations have been received from exporters / trade associations seeking resolution of various problem which have hindered the sanction of refund of IGST paid on exports. CBEC has issued Circular No 42/2017 dated 07-11-2017 which highlighted the common errors that hindered the sanction and disbursal of refund of IGST paid against exports. Subsequent to the said Circular, outreach programs have been undertaken and advisories, advertisements and FAQs have been issued to create awareness amongst the exporter community regarding the common mistakes and errors which hold up the refund process. Information is being made available to exporters on a real-time basis with regard to the errors status on ICEGATE we

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ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded to Customs by GSTN. E-mails have been sent to exporters asking them to correct their records through amendment process of GSTR 1 i.e through Table 9 of GSTR 1 of the following month. (iii) The aggregate IGST paid amount claimed in GSTR 1 or Table 6A should not be greater than the IGST paid amount indicated in Table 3.1(b) of GSTR 3B of the corresponding month. This check is put in the GSTN system to ensure that the refund claimed is not more than the IGST paid by the exporter. Analysis of GSTN return data indicates that this condition has failed in a large number of cases, consequently, the information filed by exporters is not for

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have been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping bills, refunds are automatically sanctioned by Customs EDI system. As mentioned earlier, till date about ₹ 4000 Crore has been sanctioned as refund of IGST paid. (vii) However, there are many instances where refunds are held up on Customs EDI system due to certain errors which have been clearly brought out in the Circular No 42/2017-Customs. The major errors that are committed by the exporters are (a) incorrect Shipping bill numbers in GSTR 1 (b) GSTIN declared in the shipping bill does not match with the GSTIN used to file the corresponding GST Returns (c) the most common error hampering refund is due to mismatch of invoice number, taxable value and IGST paid in the Shipping Bill vis-à-vis the same details mentioned in GSTR 1 / Table 6A which i

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Shipping Bill Date, Return Month, Invoice Number, Invoice Date, Response Code and Processed date is displayed as a result of the enquiry. The records displayed are those that have been received from GSTN and processed by the Customs Automated System. (ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vi) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis-match. This error is because of the fact that exporters are using two sets of invoices, one invoice for GST and another invoice for Customs which is resulting in mismatch of invoice numbers, including mis-match in taxable value and IGST paid in those invoices. It is once again reiterated that exporters may be advised to take due care to ensure that the details of invoice such as invoice number, taxable value and IGST paid mentioned in GSTR 1 and shipping bill match with each other and the invoice issue

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a. The exporter shall provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom house. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place. b. Customs EDI system shall display list of all the invoices pertaining to such SBs vis-a-vis the invoice data received from GSTN. The officer shall verify the following: i. Duly certified concordance table submitted by the exporter as per Annexure A indicating mapping between GST invoice and corresponding Shipping Bill invoice; ii. IGST taxable value and IGST amount declared in the Shipping Bill. iii. IGST details declared in the Shipping Bill should be in proportion to the goods actually exported. c. After determining the correct refund amount, the officer need to enter the same into the Customs EDI system. The officer has the facility t

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Customs – PUBLIC NOTICE NO. 01/2018 – Dated:- 26-2-2018 – OFFICE OF COMMISSIONER OF CUSTOMS NEW CUSTOM HOUSE, KANDLA-370 210 Phone No. 02860-271468-469, FAX NO. 271467 F. No. VIII/12-16/Stat/CCO/2017-18 Dated: 26.02.2018 PUBLIC NOTICE NO. 01/2018 Subject: Reg. Kind attention of Exporters, Importers, Customs Brokers, Trade, Shipping Lines/ Shipping Agents and all other Stake Holders of Customs, Gujarat Zone is invited to Board's Circular No. 05/2018-Customs dated 23.02.2018 issued vide F. No. 450/119/2017-Cus-IV by the Director (Customs), CBEC, New Delhi on the above subject. 1. Numerous representations have been received from Exporters / Trade Associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. CBEC has issued Circular No 42/2017 dated 07-11-2017 which highlighted the common errors that hindered the sanction and disbursal of refund of IGST paid against exports. Subsequent to the said Circular, outreach programmes

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nst exports indicated in appropriate fields. (ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded to Customs by GSTN. E-mails have been sent to exporters asking them to correct their records through amendment process of GSTR 1 i.e through Table 9 of GSTR 1 of the following month. (iii) The aggregate IGST paid amount claimed in GSTR 1 or Table 6A should not be greater than the IGST paid amount indicated in Table 3.1(b) of GSTR 3B of the corresponding month. This check is put in the GSTN system to ensure that the refund claimed is not more than the IGST paid by the exporter. Analysis of GSTN return data indicates that this condition has failed in a large number of cases, consequently,

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ioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping Bills, refunds are automatically sanctioned by Customs EDI system. (vii) However, there are many instances where refunds are held up on Customs EDI system due to certain errors which have been clearly brought out in the Circular No 42/2017-Customs. The major errors that are committed by the exporters are (a) incorrect Shipping bill numbers in GSTR 1 (b) GSTIN declared in the shipping bill does not match with the GSTIN used to file the corresponding GST Returns (c) the most common error hampering refund is due to mismatch of invoice number, taxable value and IGST paid in the Shipping Bill vis-a-vis the same details mentioned in GSTR 1/ Table 6A which is the most common error hampering refund. Another reason attributable to carriers is the non-filing or incorrect filing of electronic Export General Manifest (EGM). (viii

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hat have been received from GSTN and processed by the Customs Automated System. (ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vi) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis-match. This error is because of the fact that exporters are using two sets of invoices, one invoice for GST and another invoice for Customs which is resulting in mismatch of invoice numbers, including mis-match in taxable value and IGST paid in those invoices. It is once again reiterated that exporters may take due care to ensure that the details of invoice such as invoice number, taxable value and IGST paid mentioned in GSTR 1 and shipping bill match with each other and the invoice issued is compliant with the GST Invoice Rules, 2017. 3. Recognizing that invoice mis-match has been the major reason why the refunds have been held, it has been decided to provide an alterna

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gnated officer in the Custom House/Customs Locations. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place. b. Customs EDI system shall display list of all the invoices pertaining to such SBs vis-a-vis the invoice data received from GSTN. The officer shall verify the following: i. Duly certified concordance table submitted by the exporter as per Annexure A indicating mapping between GST invoice and corresponding Shipping Bill invoice; ii. IGST taxable value and IGST amount declared in the Shipping Bill. iii. IGST details declared in the Shipping Bill should be in proportion to the goods actually exported. c. After determining the correct refund amount, the officer needs to enter the same into the Customs EDI system. The officer has the facility to edit the IGST paid details in case of short shipment or incorrect calculation by the exporter. The officer shall complete the verification by accepting or rejecting

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18 dtd. 12.01.2018 www.ahmedabadcustoms.gov.in Jamnagar 01/2018/CCP/JMR dtd. 12.01.2018 www.jamnagarcustoms.gov.in Kandla 01/2018 dtd. 16.01.2018 www.kandlacustoms.gov.in Mundra 36/2017-18 dtd. 15.01.2018 www.mundracustoms.gov.in 5. The aforesaid procedure for refund of IGST paid on Export Goods is available only for Shipping Bills filed till 31st December 2017. It is again emphasized that the Department is taking all possible steps to alleviate the difficulties associated with IGST refund. However, ultimately it is the responsibility of the exporters to ensure careful and correct filing of returns for hassle free sanction of IGST refunds. Encl: Annexure-A (P.V.R. Reddy) Chief Commissioner Customs, Gujarat Zone Annexure A The Concordance between GST Invoice and Export Invoice declared in Shipping Bill is as follows: Name of the Exporter: – GSTIN:- Port Code: SB No: SB Date Concordance Table Sl no GST Invoice No/Date Taxable Value as per GST IGST Amount as per GST Sl. No Corresponding S

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Customs – PUBLIC NOTICE NO. 9/2018 – Dated:- 26-2-2018 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS CUSTOM HOUSE: PORT AREA: VISAKHAPATNAM – 530035 P3/06/2017-A.M.(Pt.1) Date: 26.02.2018 PUBLIC NOTICE NO. 9/2018 Sub:-: Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface – reg. ***** Attention of all Exporters, Custom Brokers and Members of trade is invited to this office Public Notice Nos.49/2017, dated 08.11.2017 regarding Refund of IGST paid on export of goods under Rule 96 of CGST Rules,2017 . 2. Numerous representations have been received from exporters / trade associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. This Office PN No.49/2017 issued on the basis of CBEC Circular No 42 / 2017 dated 07-11-2017, highlighted the common errors that hindered the sanction and disbursal of refund of IGST paid against exports. Subsequently, Outreach programmes were undertaken and

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able 6A or GSTR 3B and (ii) Customs EDI system while filing Shipping Bill. The pre-requisites and precautions that need to be taken for successful processing of refund claims are as follows: (i) Exporters have to file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields. (ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded to Customs by GSTN. E-mails have been sent to exporters asking them to correct their records through amendment process of GSTR 1 i.e through Table 9 of GSTR 1 of the following month. (iii) The aggregate IGST paid amount claimed in GSTR 1 or Table 6A should not be greater than the IGST paid amount indicated in Table 3.

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ii) and (iii) above. In cases where exporters have already filed information through Table 9 of GSTR 1, the said information is being validated by GSTN. The validated information is expected to be forwarded by GSTN to Customs by mid-March 2018 for further processing. (vi) The records (i.e GSTR 1 or Table 6A) which have been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping bills, refunds are automatically sanctioned by Customs EDI system. As mentioned earlier, till date about ₹ 4000 Crore has been sanctioned as refund of IGST paid. (vii) However, there are many instances where refunds are held up on Customs EDI system due to certain errors which have been clearly brought out in Board s Circular No 42/2017- Customs. The major errors that are committed by the exporters are (a) incorrect Shipping bill numbers in G

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gate.gov.in/Download/JavaSetupForDSC.pdf Once the registration is obtained, the exporters can check the status of IGST refunds associated with their exports and the corresponding error message, if any. This enquiry takes GSTIN Number, Port-code and Return Month as inputs and based on the input, Shipping Bill Number, Shipping Bill Date, Return Month, Invoice Number, Invoice Date, Response Code and Processed date is displayed as a result of the enquiry. The records displayed are those that have been received from GSTN and processed by the Customs Automated System. (ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vi) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis-match. This error is because of the fact that exporters are using two sets of invoices, one invoice for GST and another invoice for Customs which is resulting in mismatch of invoice numbers,

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he error code is mentioned as SB005. Further, it may also be noted that all refunds shall continue to be credited electronically through the PFMS system, and no manual payment / cheque would be issued. The procedure for processing of IGST refund claims in these cases would be as follows: a. The exporter shall provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom House. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place. b. Customs EDI system shall display list of all the invoices pertaining to such SBs vis-à-vis the invoice data received from GSTN. The officer would verify the following: i. Duly certified concordance table submitted by the exporter as per Annexure- A indicating mapping between GST invoice and corresponding Shipping Bill invoice; ii. IGST taxable val

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generating scroll as per normal process. 5. In order to ensure smooth operation of the prescribed procedure, Visakhapatnam Custom House has created a dedicated cell headed by Shri. T. Ravi Varma, Assistant Commissioner of Customs (DBK). Further, e-mail address for the IGST refunds of Visakhapatnam Customs is prcomm1-cusvzg@gov.in. 6. This procedure is available only for Shipping Bills filed till 31st December 2017. It is again emphasized that Customs Department is taking all possible steps to alleviate the difficulties associated with IGST refunds. However, ultimately it is the responsibility of the exporters to ensure careful and correct filing of returns for hassle free sanction of IGST refunds. 7. Difficulties if any may be brought to the notice of the undersigned. (Authority:- CBEC Circular No. 05/2018-Customs, dated 23rd February, 2018 issued from F.No.450/119/2017-Cus.IV) (Dr. D. K. SRlNlVAS) COMMISSIONER OF CUSTOMS) – Circular – Trade Notice – Public Notice – Instructions – Offi

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Goods and Services Tax – Started By: – Maikulal Bhagat – Dated:- 25-2-2018 Last Replied Date:- 27-2-2018 – R/s,I have question ?Can a dealer setoff his GST amount (i.e SAC 9966 5% without input) with another HSN code .Here dealer have supply of service as well as retails businees. He is not taken any input from supply service .he taken input from retails business , which is purchase and resell it. can he adjust the Output GST tax of supply of service (i.e SAC 9966 Rent/Hire of Vehicle ) with input recieved from pucrhase of goods for resell.thank you – Reply By KASTURI SETHI – The Reply = Yes. ITC can be utilized towards any taxable outward supply of goods or services. Credit is substantive right. Only two basic conditions are there:- GST m

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Goods and Services Tax – Started By: – DUBBA SRINIVAS – Dated:- 25-2-2018 Last Replied Date:- 26-2-2018 – WHETHER TAMARIND WITH SEED ( FRESH) IS TAXABLE OR NOT UNDER GST RESUME – Reply By KASTURI SETHI – The Reply = Extract of FAQ dated 3.8.17 21. What is the HSN code and GST rate for tamarind? • Tamarind [fresh] falls under 0810 and attract Nil GST. • Tamarind [dry] falls under 0813 and attract 12% GST. – Reply By Ganeshan Kalyani – The Reply = Thanks Sri Kasturi Sir. – Discussion-Fo

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Goods and Services Tax – Started By: – nirmal dutta – Dated:- 24-2-2018 Last Replied Date:- 23-3-2018 – Respected Sir / Madam,How to generate e-waybill for the following Items to be shipped.We are facing problem with it.1) Promotional Items.2) Free Samples.3) Zero value Items (Promotional).Thanks & Regards,nirmal dutta – Reply By Kishan Barai – The Reply = on ewaybill.nic.in you are given the option of Exempted Supply, Nil Rated, Stock Transfer, etc. – Reply By Ganeshan Kalyani – The Reply = In my view a notional value has to be mentioned to generate eway bill for free or promotional item etc. – Reply By YAGAY AND SUN – The Reply = In addition to above replies, the valuation of such promotional items, free samples etc. should be accord

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0Total cost including GST + promotion = ₹ 11.80Selling price of 1 pc Soap ₹ 10.00 (including 1 pc Pen Promotional item) + GST @18%.Thanks & Regardsnirmal dutta – Reply By nirmal dutta – The Reply = Respected Sir / Madam,I am waiting for your valued suggestion due to E-waybill system start on 01.04.2018. Thanks & Regardsnirmal – Reply By nirmal dutta – The Reply = Respected Sir / Madam,Thanks for suggestions,But, It may please the noted that cost of our manufacturing product is added with promotional item cost for selling to customer, accordingly as per example manufacturing product cost plus promotional item. So we can't divide the selling product price separately as we are Soap manufacturer but not Pen (Promotional

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Customs – Refund of IGST on Export– Invoice mis-match Cases – Alternative Mechanism with Officer Interface – TMI Updates – Highlights

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Goods and Services Tax – Started By: – ajit tiwary – Dated:- 24-2-2018 Last Replied Date:- 9-9-2018 – Dear Sir,my client is a road contractor and the gst rate applicable @12% but those projects which has been started before 01/07/2017 and still work in progress. the old agreement related to cost has not been revised by the state government after implementation of gst. when we produce bill for payment the department determine it inclusive of gst. i can illustrate it as follow:Suppose overall contract price= 150pre-gstBill produce= ₹ 100Vat Deducted=Rs. 4( Vat @4%)Balance receive= 96 (assuming that tds has been deducted)post gstBill produce= ₹ 50 (as per department it is inclusive of gst)our turnover i.e net of tax (50/112*100=44

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taining such particulars as may be prescribed, within thirty days of such price revision and for the purposes of this Act such supplementary invoice or debit note shall be deemed to have been issued in respect of an outward supply made under this Act; (b) where, in pursuance of a contract entered into prior to the appointed day, the price of any goods or services or both is revised downwards on or after the appointed day, the registered person who had removed or provided such goods or services or both may issue to the recipient a credit note, containing such particulars as may be prescribed, within thirty days of such price revision and for the purposes of this Act such credit note shall be deemed to have been issued in respect of an outwar

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replyin case of input tax credit my opinion is that in case of government contract the owner of the property will be the state government and the agency i.e Road construction Division is a main contractor and the main contractor is appointing us as a contractor(i.e sub contract), secondlyif the purchase of goods and services by the contractor to make the road project and handed over the project to the road construction division, we can take the credit as for furtherance of business by the road contractor.kindly reply methanks – Reply By KASTURI SETHI – The Reply = How can you call yourself sub-contractor ? In my view, you are main contractor and hence not eligible for ITC. Agree with Sh.Alkesh Jani Ji. Govt. department acts for and on beha

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Goods and Services Tax – Directions u/s 168 of the CGST Act regarding non-transition of CENVAT credit u/s 140 of CGST Act or non-utilization thereof in certain cases. – TMI Updates – Highlights

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2018 (3) TMI 539 – BOMBAY HIGH COURT – TMI – Returns filed by the electronic mode are not generated on the website of the Department, and thus were not accepted – Held that: – even if the returns are forwarded belatedly, they cannot be refused for those forwarding these returns after the prescribed period are aware that they would be visited with tax liability and the component of interest and penalty may be also added – This Court should not be flooded with litigations of this nature – there are no reasons why the returns are not being accepted or not loaded on the site. – WRIT PETITION {L} NO.424 OF 2018, AND CIVIL WRIT PETITION {ST} NO.2230 OF 2018 Dated:- 24-2-2018 – S.C. DHARMADHIKARI & SMT. BHARATI H. DANGRE, JJ. Mr. Ishaan Patk

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Customs – 10/2018 – Dated:- 24-2-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI-IV CUSTOM HOUSE, 60. RAJAJI SALAI, CHENNAI-600 001 Telephone: 044-25251217 – Fax: 044-25221861 Email:commr4-cuschn@nic.in www.chennaicustoms.gov.in (IS 15700:2005 (Sevottam) Certified) F. No. S.Misc.07/2018-Refunds – (Ch. IV) Dated: 24.02.2018 PUBLIC NOTICE No.10/2018 Subject: Refund of IGST on Export- Invoice mis-match Cases Alternative Mechanism with Officer Interface reg. 1. Kind attention of Exporters/ Customs Brokers/ Steamer Agents/ Other Stakeholders and the Trading Public is invited to Board's Circular no.05/2018 dated 23.02.2018, wherein possible issues/ errors in Refund of IGST paid on exports is discussed. Numerous representations have been received from exporters / trade associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. CBEC has issued Circular No 42 /

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t October 2017 indicates that while the quantum of errors is decreasing significantly, exporters are still committing mistakes in the information furnished to (i) GSTN while filing GSTR 1 / Table 6A or GSTR 3B and (ii) Customs EDI system while filing Shipping Bill. The pre- requisites and precautions that need to be taken for successful processing of refund claims are as follows: (i) Exporters have to file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields. (ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value. IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded to Customs by GSTN. E-mails have been sent to exporters asking them to correct their records through amendment process of GSTR

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rter while filing GST returns. (v) Exporters may be advised to use Table 9 of GSTR 1 of the following month to amend the records of previous month so as to take care of issues mentioned in paras (ii) and (iii) above. In cases where exporters have already filed information through Table 9 of GSTR 1, the said information is being validated by GSTN. The validated information is expected to be forwarded by GSTN to Customs by mid-March 2018 for further processing. (vi) The records (i.e GSTR 1 or Table 6A) which have been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping bills, refunds are automatically sanctioned by Customs EDI system. As mentioned earlier, till date about ₹ 4000 Crore has been sanctioned as refund of IGST paid. 3 (vii) However, there are many instances where refunds are held up on Customs EDT syste

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Registration Demo Updated APPROVED.pdf Registration Advisory link: hops://www.icegate.g,ov.in/Download/v1.2 Advisory Registration APPROVED.12d Java set up for the DSC upload: https://www. icep.ate. eov. in/Down load/JavaSetu12ForDSC.pdf Once the registration is obtained, the exporters can check the status of IGST refunds associated with their exports and the corresponding error message, if any. This enquiry takes GSTIN Number, Port-code and Return Month as inputs and based on the input, Shipping Bill Number, Shipping Bill Date, Return Month, Invoice Number, Invoice Date, Response Code and Processed date is displayed as a result of the enquiry. The records displayed are those that have been received from GSTN and processed by the Customs Automated System. (ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vi) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoic

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where invoice details provided in GSTR 1/ Table 6A are correct though the said details provided in the shipping bill were at variance. It is pertinent to note that refund claims would be processed in only those cases where the error code is mentioned as SB005. Further, it may also be noted that all refunds shall continue to be credited electronically through the PFMS system, and no manual payment / cheque should be issued. The procedure for processing of IGST refund claims in these cases would be as follows: a. The exporter shall provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom house. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place. b. Customs EDI system shall display list of all the invoices pertaining to such SBs vis-a-vis the invoice data received from GSTN. The

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any particular GSTR 1 where refund is sanctioned shall be disabled in the system to prevent refund against same invoice in future. f. Once refund is sanctioned by the officer, the shipping bills would be available for generating scroll as per normal process. 4. In order to ensure smooth operation of the prescribed procedure, Custom House, Chennai has opened a dedicated IGST Refund cell at G403, 4th floor. Ganga Block with e-mail id igstcuschennai@mail.com & phone no.044-25254250 for the purpose of IGST refund. 5. This procedure is available only for Shipping Bills filed till 31st December 2017. Difficulties, if any, may be brought to the notice of the undersigned. It is again emphasized that Board is taking all possible steps to alleviate the difficulties associated with IGST refunds. However, ultimately it is the responsibility of the exporters to ensure careful and correct filing of returns for hassle free sanction of IGST refunds. 6. Hindi version will follow. (PRAKASH Kr. BEHE

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Goods and Services Tax – Started By: – Jitin B – Dated:- 23-2-2018 Last Replied Date:- 7-3-2018 – Dear sir i have one doubt regarding RCM on frieght.as per Gst notification no.12/2017 -central tax(rate) dated 28/6/2017 (sr.no 18) transporters has two options to pay GST 5%with out input.12% with input.and it further shows that if transporter chooses 12% as per notification the specified supplier need not pay gst on RCM.it means if he chooses 5% then supplier is also required to pay under RCM.please send me reply – Reply By rajkumar shukla – The Reply = pl confirm whether it is notfn 11/2017 or 12/2017 – Reply By Rajagopalan Ranganathan – The Reply = Sir, Sl. No. 1 of Notification No. 13/2017- Central Tax (Rate) dated 28.06.2017 as amended c

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are required to pay 5% under RCM – Reply By Jitin B – The Reply = @@Rajagopalan RanganathanDear sir,As per notificationIf GTA opts to pay 5% on output then input is not availabletosuch GTA.And the notification also says if GTA chooses 12% on output the specified suppliers are not required to pay GST under RCM as u have said but the notification is silent about if GTA chooses 5% on output then whether the specified supplier are required to pay GST under RCM or not? – Reply By Ganeshan Kalyani – The Reply = if transporter charges GST on invoice either 5% or 12% then the recipient (which you have mentioned as supplier ) need not pay GST under reverse charge. if transporter does not charge any tax on invoice then the specified recipient is liab

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Income Tax – Started By: – CA-Gourav Garg – Dated:- 23-2-2018 Last Replied Date:- 7-4-2018 – Whether Late filing fees of GST Returns allowed as an expenses in Income Tax? – Reply By Ganeshan Kalyani – The Reply = In my view, 'NO'. – Reply By KASTURI SETHI – The Reply = Dear Sh.Kalayani Ji,. Here expense means the Querist wants deduction on account of the amount paid as penalty or late fee. You have replied, 'NO'. Your reply appears to be right. This expense is on account of defa

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Goods and Services Tax – GST – By: – Praveen Nair – Dated:- 23-2-2018 Last Replied Date:- 23-2-2019 – How to correct Errors at GST Portal? In case the exporters failed to enter export invoice details in Table 6A of Form GSTR1, filed for the relevant tax period, they can enter such invoice details in Table 6A, while filing Form GSTR 1 of the subsequent tax period. If it results in increasing the tax liability, it should be paid along with interest at the time of filing GSTR 3B, of such subsequent period. Also any error/omission made in entering the export details in table 3.1(b) if GSTR 3B return of previous period can be made good by way of suitable adjustment entries in Table 3.1(b) of subsequent GSTR 3B return in the light of Circular No. 26/26/2017 GST dated. 29/12/2017 issued by CBEC Correction of Wrong details in GSTR 3B: If IGST paid on exports has been declared as ZERO in Table 3.1(b), whereas IGST shown to have been paid under Table 6A of GSTR 1 for that tax period, the correc

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data provided under Table 6A of GSTR-1 IGST amount paid through TAble 3.1(b) of GSTR 3B must be either EQUAL to or GREATER than, the total IGST amount shown to have been paid under Table 6A and Table 6B of GSTR-1 of corresponding return period. Port Code is valid as per format prescribed by ICEGATE. If the above conditions are not met, the data will not be sent to ICEGATE due to validation failure. The exporter has the option to check the GST validation status for his shipping bills in his ICEGATE website login for all records transmitted by GSTN ICEGATE login can be obtained by registration at the ICEGATE website. GST portal website will also provide link to Track the status of Invoice data to be shared with ICEGATE, which can be viewed shortly (may be in a weeks time) under the Refunds sections. – Reply By Praveen Nair – The Reply = With reference to the Export Refunds claim difficult faced by the exporter community Circular 5/2018-Customs dated. 23.02.2018 has been release. May resu

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in/index1.php or 164.100.155.199/pdf/Shipping_bill_Error_code_SB005.pdf – Reply By pankaj Singh – The Reply = Hi Sir, I had Wrongly Mention the our Export amount in Column 3.1 a instead of 3.1 b in GSTR 3B due to which my export Invoices has not been sent to Icegate for refund. request you to please provide me the solution to rectify and to separate the amount from table 3.1A t table 3.1B in GSTR 3B of Previous month to GSTR 3B of current month. – Reply By SANDIP PATEL – The Reply = Hi Sir,I had Wrongly Mention the our Export amount in Column 3.1 a instead of 3.1 b in GSTR 3B due to which my export Invoices has not been sent to Icegate for refund. request you to please provide me the solution to rectify and to separate the amount from table 3.1A t table 3.1B in GSTR 3B of Previous month to GSTR 3B of current month.same problem to me.from sandip patel endemic export pvt ltd. – Reply By chandra shriraam – The Reply = Can anyone help me with the solution plz. I have wrongly prepared an ex

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Goods and Services Tax – 33/07/2018 – Dated:- 23-2-2018 – Circular No. 33/07/2018-GST F. No. 267/67/2017-CX.8 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, dated the 23rd Feb., 2018 To The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All), The Principal Director Generals/ Director Generals (All). Madam/Sir, Sub: Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg. In exercise of the powers conferred under section 168 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as Act ), for the

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taxable person to discharge his tax liability under this Act or under the IGST Act, 2017, till the order-in-original or the last order-in-appeal, as the case may be, holding that disputed credit as inadmissible is in existence. 2.2 During the period, when the last order-in-original or the last order-in-appeal, as the case may be, holding that disputed credit as inadmissible is in operation, if the said disputed credit is utilised, it shall be recovered from the tax payer, with interest and penalty as per the provisions of the Act. 3. Non-transition of Blocked Credit 3.1 In terms of clause (i) of sub-section (1) of section 140 of the Act, a registered person shall not take in his electronic credit ledger, amount of CENVAT credit as is carri

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Customs – 05/2018 – Dated:- 23-2-2018 – Circular No. 05/2018-Customs F.No.450/119/2017-Cus.IV Government of India Ministry of Finance Department of Revenue (Central Board of Excise & Customs) **** Room No. 227B, North Block, New Delhi. Dated the 23rd February, 2018 To All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive) All Principal Chief Commissioners/Chief Commissioners of Central Tax and Central Excise All Principal Commissioners/Commissioners of Customs/Customs (Preventive) All Principal Commissioners/Commissioners of Central Tax and Central Excise Subject: Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface – reg. Madam/ Sir, 1. Numerous representations have been received from exporters / trade associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. CBEC has issued Circular No 42 / 2017 dated 07-11-2017 which highlighted the common erro

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rs is decreasing significantly, exporters are still committing mistakes in the information furnished to (i) GSTN while filing GSTR 1 / Table 6A or GSTR 3B and (ii) Customs EDI system while filing Shipping Bill. The pre-requisites and precautions that need to be taken for successful processing of refund claims are as follows: (i) Exporters have to file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields. (ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded to Customs by GSTN. E-mails have been sent to exporters asking them to correct their records through amendment process of GSTR 1 i.e through Table 9 of GSTR 1 of the following month.

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sed to use Table 9 of GSTR 1 of the following month to amend the records of previous month so as to take care of issues mentioned in paras (ii) and (iii) above. In cases where exporters have already filed information through Table 9 of GSTR 1, the said information is being validated by GSTN. The validated information is expected to be forwarded by GSTN to Customs by mid-March 2018 for further processing. (vi) The records (i.e GSTR 1 or Table 6A) which have been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping bills, refunds are automatically sanctioned by Customs EDI system. As mentioned earlier, till date about ₹ 4000 Crore has been sanctioned as refund of IGST paid. (vii) However, there are many instances where refunds are held up on Customs EDI system due to certain errors which have been clearly brought ou

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Advisory link: https://www.icegate.gov.in/Download/v1.2_Advisory_Registration_APPROVED.pdf Java set up for the DSC upload: https://www.icegate.gov.in/Download/JavaSetupForDSC.pdf Once the registration is obtained, the exporters can check the status of IGST refunds associated with their exports and the corresponding error message, if any. This enquiry takes GSTIN Number, Port-code and Return Month as inputs and based on the input, Shipping Bill Number, Shipping Bill Date, Return Month, Invoice Number, Invoice Date, Response Code and Processed date is displayed as a result of the enquiry. The records displayed are those that have been received from GSTN and processed by the Customs Automated System. (ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vi) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis-match. This error is because of the fact that export

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rect though the said details provided in the shipping bill were at variance. It is pertinent to note that refund claims would be processed in only those cases where the error code is mentioned as SB005. Further, it may also be noted that all refunds shall continue to be credited electronically through the PFMS system, and no manual payment / cheque should be issued. The procedure for processing of IGST refund claims in these cases would be as follows: a. The exporter shall provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom house. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place. b. Customs EDI system shall display list of all the invoices pertaining to such SBs vis-a-vis the invoice data received from GSTN. The officer shall verify the following: i. Duly certified con

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disabled in the system to prevent refund against same invoice in future. f. Once refund is sanctioned by the officer, the shipping bills would be available for generating scroll as per normal process. 4. In order to ensure smooth operation of the prescribed procedure, Custom Houses may open a dedicated cell and e-mail address for the purpose of IGST refund and give wide publicity. 5. This procedure is available only for Shipping Bills filed till 31st December 2017. All Chief Commissioners are requested to issue Public Notice and Standing Orders, in this regard. Difficulties, if any, may be brought to the notice of the Board. It is again emphasized that Board is taking all possible steps to alleviate the difficulties associated with IGST refunds. However, ultimately it is the responsibility of the exporters to ensure careful and correct filing of returns for hassle free sanction of IGST refunds. 6. Hindi version will follow. Yours faithfully, (Zubair Riaz) Director (Customs) Encl: As a

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GST – States – G.O.Ms.No. 40 – Dated:- 23-2-2018 – GOVERNMENT OF TELANGANA REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.Ms.No. 40 Dated: 23-02-2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Telangana Goods and Services Tax Act, 2017 ( Act No.23 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish

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GST – States – G.O.Ms.No. 38 – Dated:- 23-2-2018 – GOVERNMENT OF TELANGANA Revenue (CT-II) Department G.O.Ms.No. 38 Dated: 23-02-2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Telangana Goods and Services Tax Act, 2017 ( Act No.23 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in

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GST – States – G.O.Ms.No. 41 – Dated:- 23-2-2018 – GOVERNMENT OF TELANGANA REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.Ms.No. 41 Dated: 23-02-2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Telangana Goods and Services Tax Act, 2017 ( Act No.23 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish

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GST – States – G.O.Ms.No. 42 – Dated:- 23-2-2018 – GOVERNMENT OF TELANGANA REVENUE (COMMERCIAL TAXES.II) DEPARTMENT G.O.Ms.No. 42 Dated: 23-02-2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish t

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