Author: admin_gst

GST – States – J.21011/1/2017-TAX/Vol-III(i) – Dated:- 1-2-2018 – No.J.21011/1/2017-TAX/Vol-III(i) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION Dated Aizawl, 1st Feb., 2018. In exercise of the powers conferred by section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), and in supersession of notification No.J.21011/1/2017-TAX/Vol- III/Pt(ii) dated the 24th November, 2017, except as respects things done or omitted to be done before such supersession the Government of Mizoram, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who may follow the spec

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GST – States – 08/2018-State Tax (Rate) – Dated:- 1-2-2018 – No.J.21011/1/2017-TAX/Vol III/Part(vii) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 8/2018 – State Tax (Rate) Dated Aizawl, the 1st Feb., 2018. In exercise of the powers conferred by sub-section (1) of section 11 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the state tax on intra-state supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act,

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as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 9% 2. 8703 Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 4000 mm 9% Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 3 8703 Old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation. – For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above. 9% 4. 87 All Old and used Vehicles other than those mentio

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GST – States – 07/2018-State Tax (Rate) – Dated:- 1-2-2018 – No.J.21011/1/2017-TAX/Vol III/Part(vi) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 7/2018 – State Tax (Rate) Dated Aizawl, the 1st Feb., 2018. In exercise of the powers conferred by sub-sections (1) and (3) of section 11 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Mizoram, No.2/2017-State Tax (Rate), dated the 7th July, 2017, namely:- In the said notification, – (1) in the Schedule, (i) in S. No. 102, for the entry in column (3), the entry Aquatic feed including shrimp feed and prawn feed, poultry

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GST – States – 06/2018-State Tax (Rate) – Dated:- 1-2-2018 – No.J.21011/1/2017-TAX/Vol III/Part(v) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 6/2018 – State Tax (Rate) Dated Aizawl, the 1st Feb., 2018 In exercise of the powers conferred by sub-section (1) of section 9 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Mizoram, No.1/2017-State Tax (Rate), dated the 7th July, 2017, namely:-In the said notification, – (A) in Schedule I – 2.5%, (i) after S. No. 76 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 76A 13 Tamarind kernel powder ; (ii) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 78A 1404 or 3305 Mehendi paste in cones ; (iii) after S. No. 103A and the entries relating there

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ly: – "243A 88 or Any other chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads ; (B) in Schedule II-6%, – (i) after S. No. 32A and the entries relating thereto, the following serial number and the entries shall be substituted, namely: – "32AA 1704 Sugar boiled confectionery ; (ii) after S. No. 46A and the entries relating thereto, the following serial number and the entries shall be substituted, namely: – "46B 2201 Drinking water packed in 20 litres bottles ; (iii) in S. No. 56, for the entry in column (2), the entry 28 or 38 , shall be substituted; (iv) after S. No. 57A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "57B 2809 Fertilizer grade phosphoric acid ; (v) in S. No. 59, for the entry in column (2), the entry 29 or 3808 93 , shall

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mitted; (xi) in S. No. 133, in column (3), after the words, Absorbent cotton wool , the words and brackets, [except cigarette filter rods] , shall be added; (xii) in S. No. 147, for the entry in column (3), the entry Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806 , shall be substituted; (xiii) after S. No. 195A, and entries relating thereto the following serial number and the entries shall be inserted, namely: – "195B 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers ; (C) in Schedule III – 9%, – (i) in S. No. 3, in column (3), after the words derived from vegetable products the words and brackets, [other than tamarind kernel powder] , shall be added; (ii) in S. No. 12, in column (3), after the words groundnut sweets, gajak , the words and sugar boiled confectionery] , shall be added; (iii) in S. No. 24, in column (3), after the words, matter nor flavoured , the words, [other

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lowing serial number and the entries shall be inserted, namely: – "236A 7323 9410 Ghamella 236B 7324 Sanitary ware and parts thereof, of iron and steel ; (xi) in S. No. 325, for the entry in column (3), the entry Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers;drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers] shall be substituted; (xii) after S. No. 399 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "229 Any Chapter Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club (D) in Schedule-IV-14%, – (i) in S. No. 164, for the entry in column (3), the entry Motor vehicles f

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i-precious stones, temporarily strung for convenience of transport] shall be substituted; (iv) against S. No. 13, in column (3), the words and symbols, [other than bangles of lac/shellac] shall be omitted; (v) against S. No. 17, in column (3), for the entry, the entry Imitation jewellery [other than bangles of lac/shellac] shall be substituted. (F) in Schedule-VI – 0.125%, – (i) in S. No. 1, for the entry in column (3), the entry, All goods shall be substituted; (ii) in S. No. 2, for the entry in column (3), the entry, Semi-precious stones, unworked or simply sawn or roughly shaped shall be substituted; (iii) after S. No. 2, and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "2A 7103 Precious stones (other than diamonds), ungraded precious stones (other than diamonds) (iv) in S. No. 3, for the entry in column (3), the entry, Synthetic or reconstructed semiprecious stones, unworked or simply sawn or roughly shaped shall be sub

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2018 (2) TMI 1737 – ALLAHABAD HIGH COURT – 2019 (20) G. S. T. L. 328 (All.) – Maintainability of petition – appealable order or not? – seizure of the goods in transit or storage – Section 129(1) of the UPGST Act, 2017 – Held that:- On the conjoint reading of Sections 107 and 121 of the Act it is apparent that though all orders passed under the Act by the adjudicating authority are appealable but not the one's which have been specifically excluded from the purview of appeal under Section 121 of the Act such as orders pertaining to seizure – the order of seizure of the goods in transit or storage passed under Section 129(1) of the Act is not appealable and therefore, a writ petition is maintainable against it subject to the limitations of judicial review.
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In the instant case, the goods in transit have been seized for the reason that the authorities are of the opinion that the goods have originated from New Delhi and as such amounted to interstate transaction – the finding has been

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condly, the value of the goods has been suppressed and according to Kaccha bill found with the consignment, the value of the goods is much higher. A preliminary objection is taken by Sri C.B. Tripathi, that against the order passed under Section 129(1) of the Act an appeal would lie under Section 107 of the Act and that a penalty order has also been passed under Section 129(3) of the Act. In response to the above preliminary objection Sri Gupta has submitted that he is not challenging the order of penalty passed under Section 129(3) of the Act rather his challenge is only confined to the order of seizure. Section 107 of the Act provides for appeal to appellate authority against the orders passed under the Act by the adjudicating authority but Section 121 of the Act carves out the exceptions. Section 121 of the Act which provides for non-appealable orders reads as under:- "121. Non-appealable decisions and orders-Notwithstanding anything to the contrary in any provisions of this Ac

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specifically excluded from the purview of appeal under Section 121 of the Act such as orders pertaining to seizure. In view of the aforesaid facts and circumstances, we hold that the order of seizure of the goods in transit or storage passed under Section 129(1) of the Act is not appealable and therefore, a writ petition is maintainable against it subject to the limitations of judicial review. In the instant case, the goods in transit have been seized for the reason that the authorities are of the opinion that the goods have originated from New Delhi and as such amounted to interstate transaction. This finding has been returned by refusing to accept the statement of the driver of the vehicle, who had categorically stated that he had loaded the goods from Ghaziabad, on the basis of some secrete information furnished to the authorities and the loose papers (Kacchi Parchi) recovered from the vehicle in uttered disregard to the invoice and other documents accompanying the goods which disc

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GST – States – FTX.56/2017/Pt-II/103 – Dated:- 1-2-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 1st February, 2018 No.FTX.56/2017/Pt-II/103. In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, Assam Act No. (XXVIII) of 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely: – Short title and commencement. 1. (1) These rules may be called the Assam Goods and Services Tax (Fourteenth Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 29th day of December, 2017. Amendment in rule 17 2. In the principal rules, in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) The Unique Identity Number granted under sub-rule (1) to a person under clause (a) of sub-section (9) of section 25 shall be applicable to the territ

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credit shall be granted as per the following formula – Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC *Adjusted Total Turnover Where. – (A) Refund amount means the maximum refund that is admissible; (B) Net ITC means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; (C) Turnover of zero-rated supply of goods means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both; (D) Turnover of zero-rated supply of services means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:- Zero-rated supply of services is

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availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 40/2017-Central Tax (Rate) dated 23rd October, 2017 or notification No. 41/2017Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted. ; Amendment in rule 95 5. In the principal rules, in rule 95 :- (a) for sub-rule (1), the following sub-rule shall be substituted, namely:- (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common por

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ber, 2017. ; Substitution of Form GST REG-10 7. in the principal rules, with effect from 23rd October, 2017, for FORM GST REG-10, the following form shall be substituted, namely:- Form GST REG-10 [See rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. Part -A (i) Legal name of the person (ii) Tax identification number or unique number on the basis of which the entity is identified b the Government of that count (iii) Name of the Authorised Signatory (iv) Email Address of the Authorised Signatory (v) Name of the representative appointed in India, if any (a) Permanent Account Number of the representative in India (b) Email Address of the representative in India (c) Mobile Number of the representative in India (+91) Note- Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill u

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;…………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature Place: Name of Authorised Signatory: Date: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business of representative in India, if any: (a) For own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or co

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details. 4. Scanned copy of documents regarding appointment as representative in India, if applicable 5. Authorisation Form:- For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <<name of the authorised signatory>> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Assam Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/ us. Signatures of the persons who is in charge. S. No. Full Name Designation/Status Signature 1. Acceptance as an authorised signatory I <<(Name of authorised signatory>> here

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stituted with the words, Every person required to obtain a unique identity number shall submit the application electronically or otherwise. ; Substitution of Form GSTR-11 9. in the principal rules, for FORM GSTR-11, the following form shall be substituted, namely:- Form GSTR -11 [See rule 82] Statement of inward supplies by persons having Unique Identification Number (UIN) Year Tax Period 1. UIN 2. Name of the person having UIN Auto populated 3. Details of inward supplies received (Amount in Rs. for all Tables) GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax Place of Supply No Date Value Integrated tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 3A. Invoices received 3B. Debit/Credit Note received Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature Name of Authorised Signatory

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of the Account Holder/Operator e. Address of Bank Branch f. IFSC g. MICR 8. Verification I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government. Date: Place: Signature of Authorised Signatory: Name: Designation / Status Instructions 1. Application for refund shall be filed on quarterly basis. 2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11. 3. There will be facility to edit the refund amount as per eligibility. 4. Requisite certificate issued by MEA granting the facility of refund shall be produ

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GST – States – FTX.56/2017/Pt-II/097 – Dated:- 1-2-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 1st February, 2018 No.FTX.56/2017/Pt-II/097.- In exercise of the powers conferred by section 128 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the said Act ), the Governor of Assam, on the recommendations of the Council, hereby waives the amount of late fee payable under s

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Goods and Services Tax – Detention of goods u/s 129 of the CGST and SGST Acts – mere infraction of the procedural Rules like Rules 55 and 138 of the State GST Rules cannot result in detention of goods

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Goods and Services Tax – Started By: – knr varma – Dated:- 31-1-2018 Last Replied Date:- 2-2-2018 – ABC COMPANY HAVING TWO DIRECTORS,ONE DIRECTOR MARKETING THEIR COMPANY(abc) PRODUCTS AND GETTING INCENTIVE YEARLY BASIS.ABOVE CASE COMPANY HAS LIABLE TO PAY GST OR NOT ?THANKS IN ADVANCE – Reply By Himansu Sekhar – The Reply = If the Director is an employee, incentives carry the employer & employee relationship. No GST – Reply By knr varma – The Reply = DIRECTOR WORKING FOR COMPANY AS A MARKETING HEAD , BUT COMPANY PROVIDING INCENTIVE FOR DIRECTOR ONLY , COMPANY NOT PROVIDING INCENTIVE FOR STAFF , – Reply By Ganeshan Kalyani – The Reply = GST is not applicable on the incentive amount paid to the whole time director. This is because there

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mansu Ji, Now you have cemented your view. – Reply By Himansu Sekhar – The Reply = thank you sir – Reply By Alkesh Jani – The Reply = Sir, thanks all for sharing such a good knowledge. So, if the Director is getting Remuneration and TDS is deducted under Section 194, then incentives is also to be add to service provided by the Director to the Company and if Salary is paid under Section 192 then it shall be treated as neither supply of good or service as stated in Schedule III of CGST Act, 2017. This is what I understood. Please correct me, if mistaken. Thanks again to all – Reply By MARIAPPAN GOVINDARAJAN – The Reply = A brief discussion on the issue. – Reply By Himansu Sekhar – The Reply = An addition to my contentions even if the circular

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legal metrology, transport department under state government..covered as Government ?? – Goods and Services Tax – Started By: – RamKumar Lakkoju – Dated:- 31-1-2018 Last Replied Date:- 3-5-2018 – Good morning all experts!! Are Legal metrology department and Transport department can be termed as regulatory bodies so as not to be covered under the definition of 'Government' for section 9(3) of CGST Act 2017? – Reply By RAJA SWAMINATHAN – The Reply = As per Section 2(53) of CGST act Government has been defined as Central Government. – Reply By Alkesh Jani – The Reply = Sir, There is no specific article in our Constitution which specifically talks about the definition of government . However, if we consider the simple definition of the

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ions 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. Here it important to note that as per Section 2(84) (84) person includesj. a local authority; k. Central Government or a State Government;……. In view of above even Central and State Government are covered as person, However, specific Exemption are given. The other experts are invited to correct me if mistaken. – Reply By Himansu Sekhar – The Reply = Question 3: What

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ive actions of the Government of India shall be expressed to be taken in the name of the President. Therefore, the Central Government means the President and the officers subordinate to him while exercising the executive powers of the Union vested in the President and in the name of the President. Similarly, as per clause (60) of section 3 of the General Clauses Act,1897, the State Government , as respects anything done after the commencement of the Constitution, shall be in a State the Governor, and in an Union Territory the Central Government. As per Article 154 of the Constitution, the executive power of the State shall be vested in the Governor and shall be exercised by him either directly or indirectly through officers subordinate to h

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GST – States – 73/2017-State Tax – Dated:- 31-1-2018 – GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 31st January, 2018 No. 73/2017-State Tax No. F. 3 (80)/Fin (Rev-I)/2017-18/DS-VI/57.-In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification referred to as the said Act), the Lt. Governor of the National Capital Territory of Delhi, on the

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GST – States – 71/2017-State Tax – Dated:- 31-1-2018 – GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 31st, January, 2018 No. 71/2017-State Tax No. F.3(79)/Fin (Rev-I)/2017-18/DS-VI/56.-In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), and in supersession of Notification No.57/2017-State Tax (issued in reference to GOI notification No. 57/2017-Central Tax dated the 15th November, 2017), published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.3 (70 )/Fin (Rev-I)/2017-18/DS-VI/808, dated the 12th December, 2017, except as respects things done or omitted to be done before such supersession,

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-1 are furnished Time period for furnishing the details in FORM GSTR-1 (1) (2) (3) 1 July – September, 2017 10thJanuary, 2018 2 October – December, 2017 15th February, 2018 3 January – March, 2018 30th April, 2018 3. The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under subsection (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette. 4. This notification shall come into force with effect from the 29th day of December, 2017. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, A.K. SINGH, Dy. Secy. VI (Finance) – Notification – Circular

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GST – States – 75/2017-State Tax – Dated:- 31-1-2018 – GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 31st January, 2018 No. 75/2017-State Tax No. F. 3(78)/Fin(Rev-I)/2017-18/DS-VI/55.-In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Fourteenth Amendment) Rules, 2017. (2) Unless otherwise specified, they shall be deemed to have come into force from the 29th day of December, 2017. 2. In the Delhi Goods and Services Tax Rules, 2017, – (i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) The Unique Identity Number granted under the Central Goods and Services Tax Act, 2017 shall be deemed t

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following formula – Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover Where, – (A) "Refund amount" means the maximum refund that is admissible; (B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; (C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both; (D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:- Zero-rated sup

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7-State Tax) dated 23rd November, 2017 of the Government of National Capital Territory of Delhi, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of notification No. F.3(57)/Fin(Rev-I)/2017-18/DS-VI/763 [40/2017-State Tax(Rate)] dated 27th November, 2017 of the Government of National Capital Territory of Delhi or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted. ; (iv) in rule 95 – (a) for sub-rule (1), the following sub-rule shall be substituted, namely:- (1) Any person eligible to claim refund of tax p

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-State Tax) dated 23rd November, 2017 of the Government of National Capital Territory of Delhi or notification No. F.3(57)/Fin(Rev-I)/2017-18/DS-VI/763 [40/2017-State Tax(Rate)] dated 27th November, 2017 of the Government of National Capital Territory of Delhi or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017,. ; (vi) for FORM GST REG-10, the following form shall be substituted, namely:- Form GST REG-10 [See rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. Part -A (i) Legal name of the person (ii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country (iii) Name of the Authorised Signatory (iv) Email Address of the Authorised Signatory (v) Name of the representative appointed in India, if any (a) Permanent Account Number of the representativ

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values in the form 7 Declaration I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. I, _ …………………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Place: Date: Signature Name of Authorised Signatory: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business of representative in India, if any: (a) For own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy

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of the first page of Bank passbook / one page of Bank Statement Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details. 4. Scanned copy of documents regarding appointment as representative in India, if applicable 5. Authorisation Form:- For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <<name of the authorised signatory>> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/is registered under the Central Goods and Service Tax Act, 2017. All his actions in

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which the centralized UIN is sought ; b. in the Instructions, the words, Every person required to obtain a unique identity number shall submit the application electronically shall be substituted with the words, Every person required to obtain a unique identity number shall submit the application electronically or otherwise. ; (viii) for FORM GSTR-11, the following form shall be substituted, namely:- Form GSTR -11 [See rule 82] Statement of inward supplies by persons having Unique Identification Number (UIN Year Tax Period 1. UIN 2. Name of the person having UIN Auto populated 3. Details of inward supplies received (Amount in Rs. for all Tables) GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax Place of Supply No Date Value Integrated tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 3A. Invoices received 3B. Debit/Credit Note received Verification I hereby solemnly affirm and declare that the information given her

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aim : <INR><In Words> State Central Tax State /UT Tax Integrated Tax Cess Total 9. Details of Bank Account: a. Bank Account Number b. Bank Account Type c. Name of the Bank d. Name of the Account Holder/Operator e. Address of Bank Branch f. IFSC g. MICR 10. Verification I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/any other person/class of persons specified/notified by the Government. Date: Signature of Authorised Signatory: Place: Name: Designation / Status Instructions 1. Application for refund shall be filed on quarterly basis. 2. Table No. 6 will be auto-populated from details

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2018 (2) TMI 608 – ALLAHABAD HIGH COURT – TMI – Seizure order – Section 129(1) of the Uttar Pradesh Goods and Services Tax Act, 2017 – inter-state transaction – Held that: – The U.P.G.S.T. Act makes provision for levy and collection of tax on intrastate supply of goods or services or both i.e. relating to transactions within the State, whereas IGST Act covers interstate transactions. In this view of the matter, the transaction in question is treated to be covered by the IGST Act and the provisions of U.P. G.S.T. Act would not apply – in the matter of seizure under the provisions of IGST Act the provisions of Central G.S.T. Act such as Section 129 would apply mutatis mutandis – the impugned order is to be treated to have been passed under IGST Act read with Section 129 of the Central G.S.T. Act rather than the one passed under U.P.G.S.T. Act.
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The goods and the vehicle seized are directed to be released on furnishing indemnity bond as well as security other than cash and bank guar

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ubmission of Sri Pandey, learned counsel for the petitioner is that the goods were being transported from one State to another and as such the transaction was inter-state covered by the Integrated Goods and Services Tax Act, 2017. It is not liable to be seized under the U.P.G.S.T. Act. Sri Tripathi, in response to the above argument submits that in the matters covered by Integrated Goods and Services Tax Act, 2017 (IGST) the provisions of Central G.S.T. Act apply mutatis mutandis. Since analogous provisions like Section 129(1) of the U.P.G.S.T. Act exist in the Central G.S.T. Act as well, the order of seizure is not illegal or without jurisdiction. The U.P.G.S.T. Act makes provision for levy and collection of tax on intrastate supply of goods or services or both i.e. relating to transactions within the State, whereas IGST Act covers interstate transactions. In this view of the matter, the transaction in question is treated to be covered by the IGST Act and the provisions of U.P. G.S.T.

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ection 129 of the Central G.S.T. Act rather than the one passed under U.P.G.S.T. Act. The next submission of Sri Pandey, is that the consignment of goods has been seized by treating them to be 'Ghamella' rather than 'Tasla'. 'Tasla' was exempted from G.S.T. vide notification dated 29.06.2017 and 'Ghamella' has been included in the taxable goods vide notification dated 25.01.2018. Thus, on the relevant date 'Ghamella' was also an exempted item and the order of seizure is patently illegal. In view of above, the question for consideration is whether the consignment of goods seized is that of 'Tasla' or 'Ghamella' and whether on the relevant date 'Ghamella' was exempted from taxation. Sri Tripathi is directed to seek instructions and file counter affidavit within a month. Two weeks, thereafter, are allowed to the petitioner for filing rejoinder affidavit. List for admission / final disposal immediately after expiry of the abov

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GST – States – KA. NI-2-156/XI-9(47)/17 – Dated:- 31-1-2018 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No. KA. NI-2-156/XI-9(47)/17-U.P. Act-1-2017-Order(104)-2018 Lucknow : Dated : January 31, 2018 In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) (hereinafter referred to as the said Act), read with section 21 of Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 190

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GST – States – KA. NI-2-157/XI-9(47)/17 – Dated:- 31-1-2018 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No. KA. NI-2-157/XI-9(47)/17-U.P. Act-1-2017-Order(105)-2018 Lucknow : Dated : January 31, 2018 In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) (hereinafter referred to as the said Act), read with section 21 of Uttar P

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GST – States – KA. NI-2-158/XI-9(47)/17 – Dated:- 31-1-2018 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No. KA. NI-2-158/XI-9(47)/17-U.P. Act-1-2017-Order(106)-2018 Lucknow : Dated : January 31, 2018 In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) (hereinafter in this notification referred to as the said Act), read with section 21 of Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904) the Governor, 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 FORM GSTR-5

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GST – States – KA. NI-2-159/XI-9(47)/17 – Dated:- 31-1-2018 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No. KA. NI-2-159/XI-9(47)/17-U.P. Act-1-2017-Order(107)-2018 Lucknow : Dated : January 31, 2018 In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) (hereinafter referred to as the said Act), read with section 21 of Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904) the Governor, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the details of outward supplies for any month/

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GST – States – 116/2018/5(120)/XXVII(8)/2017/CT-4 – Dated:- 31-1-2018 – Government of Uttarakhand Finance Section-8 No. 116/2018/5(120)/XXVII(8)/2017/CT-4 Dehradun Dated:: 31 January, 2018 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, in exercise of the powers conferred by section 128 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereafter in this notification referred to as the said Act), on the rec

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GST – States – 118/2018/5(120)/XXVII(8)/2017/CT-6 – Dated:- 31-1-2018 – Government of Uttarakhand Finance Section-8 No. 118/2018/5(120)/XXVII(8)/2017/CT-6 Dehradun Dated:: 31 January, 2018 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, in exercise of the powers conferred by section 128 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereafter in this notification referred to as the said Act), on the rec

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GST – States – 117/2018/5(120)/XXVII(8)/2017/CT-5 – Dated:- 31-1-2018 – Government of Uttarakhand Finance Section-8 No. 117/2018/5(120)/XXVII(8)/2017/CT-5 Dehradun Dated:: 31 January, 2018 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, in exercise of the powers conferred by section 128 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereafter in this notification referred to as the said Act), on the rec

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GST – States – 119/2018/5(120)/XXVII(8)/2017/CT-7 – Dated:- 31-1-2018 – Government of Uttarakhand Finance Section-8 No. 119/2018/5(120)/XXVII(8)/2017/CT-7 Dehradun Dated:: 31 January, 2018 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, in exercise of the powers conferred by section 128 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereafter in this notification referred to as the said Act), on the rec

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GST – States – 03/2018 – Dated:- 31-1-2018 – GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002 No. F.3(82)/Fin (Rev-I)/2017-18/DS-VI/59 Dated: 31/01/2018 Notification No. 03/2018 – State Tax In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Amendment) Rules, 2018. (2) Unless otherwise specified, they shall be deemed to have come into force from the 23rd day of January, 2018. 2. In the Delhi Goods and Services Tax Rules, 2017,- (i) in rule 3, in sub-rule (3A), for the words "ninety days", the words "one hundred and eighty days" shall be substituted; (ii) with effect from 1st January,

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ling and horse racing.-(1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter. (2) (a) The value of supply of lottery run by State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. (b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation:- For the purposes of this sub-rule, the expressions- (a) "lottery run by State Governments" means a lottery not allowed to be sold in any State other than the organizing State. (b) "lottery authorised by State Governments" means a lottery which is authorised to be sold in State(s) other than the organising State also; an

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rvices by way of accepting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and (c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India."; (vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details:- (i) name, address and Goods and Services Tax Identification Number of the registered person having the same PA

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nserted, namely:- "55A. Tax Invoice or bill of supply to accompany transport of goods.-The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rule 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules."; (ix) with effect from 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely :- "(4A) In the case of supplies received on which the supplier has availed the benefit of the Government of National Capital Territory of Delhi, Finance Department, notification No. F.3(42)/Fin(Rev-I)/2017-18/DS-VI/746 (48/2017-State Tax) dated 23rd November, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B) In the case of supplies received on which the supplier has availed the

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inputs or input services to the extent used in making such export of goods, shall be granted." (x) with effect from the 23rd October, 2017, in rule 96, (a) in sub-rule (1), for the words "an exporter", the words "an exporter of goods" shall be substituted; (b) in sub-rule (2), for the words "relevant export invoices", the words "relevant export invoices in respect of export of goods" shall be substituted; (c) in sub-rule (3), for the words "the system designated by the Customs shall process the claim for refund", the words "the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods " shall be substituted; (d) for sub-rule (9), the following sub-rules shall be substituted, namely:- "(9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dea

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ober, 2017 or notification No. 79/2017-Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E) dated 13th October, 2017."; (xi) with effect from 1st February, 2018, for rule 138, the following rule shall be substituted, namely:- "138. Information to be furnished prior to commencement of movement of goods and generation of e- way bill.-(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees- (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal: Provided that whe

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red in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document. (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 by railways or by air or by vessel, the said person or the recipient may 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: Provided that 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 furnish, on the common portal, the- (a) information in Part B of FORM GST EWB-01; and (b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as

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n ten kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.- The e-way bill shall not be valid for movement of goods by road 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 recipien

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veyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of sup

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hin 24 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 the unique number generated under sub-rule (1) shall be valid for 72 hours 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:- TABLE Sl. No. Distance Validity period (1) (2) (3) 1. Upto 100 km. One day 2. For every 100 km. or part thereof thereafter One additional day: Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be tr

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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, 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 Goods and Services Tax Rules of any State shall be valid in every State and Union territory. (14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated- (a) where the goods being transported are specified in Annexure; (b) where the goods are being transported by a non-motorised conveyance; (c) where the goods are being transported from the port, airport, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; (d) in respect of movement of such goods and within such areas in the State as the Commissioner of State Tax, in consultation w

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ansported by Department of Posts 4. Natural or cultured pearls and precious or semiprecious 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). (xii) with effect from 1st February, 2018, in Rule 138A, in sub-rule (5), for the words Notwithstanding anything contained , the words Notwithstanding anything contained in shall be substituted; (xiii) with effect from 1st February, 2018, in Rule 138B, in sub-rule (3), in the proviso, for the words carried out by any , the words carried out by any other shall be substituted; (xiv) in FORM GST RFD-01A, (a) after Statement 1A, the following Statements shall be inserted, namely; Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sl.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and ces

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ate Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 ; (XV) with effect from 1st February, 2018, for FORM GST EWB-01 and FORM GST EWB-02, the following forms shall be substituted, namely;- FORM GST EWB-01 (See rule 138) E-Way Bill E-Way Bill No. : E-Way Bill date : Generator : Valid from : Valid until : PART-A A.1 GSTIN of Supplier A.2 GSTIN of Recipient A.3 Place of Delivery A.4 Document Number A.5 Document Date A.6 Value of Goods A.7 HSN Code A.8 Reason for Transportation PART-B B.1 Vehicle Number for Road B.2 Transport Document Number Notes: 1. HSN Code in column A.7 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. 2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry. 3. Transport Document number indicates Goods Receipt Number or Railway Receip

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GST – States – KA. NI-2-155/XI-9(42)/17 – Dated:- 31-1-2018 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No. KA. NI-2-155/XI-9(42)/17-U.P. GST Rules-2017-Order(103)-2018 Lucknow : Dated : January 31, 2018 In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no.1 of 2017) read with .section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods And Services Tax Rules, 2017:- THE UTTAR PRADESH GOODS AND SERVICES TAX (THIRTEENTH AMENDMENT) RULES, 2018 Short title and Commencement 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall be deemed to have come into force with effect from the 23rd day of January, 2018. Amendment in rule 3 2. In the Uttar Pradesh Goods and Servic

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med to have been substituted with effect from 1st January, 2018; Amendment in rule 20 4. In the said rules, in rule 20, the proviso shall be omitted; Amendment in rule 24 5. In the said rules. in rule 24, in sub-rule (4), for the figures, letters and word "31st December, 2017", the figures, letters and word "31st March, 2018" shall be substituted; Insertion of rule 31A 6. In the said rules, after rule 31, the following rule shall be inserted, namely:- "31A. Value of supply in case of lottery, betting, gambling and horse racing.-(1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter. (2) (a) The value of supply of lottery run by State Government shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. (b) The value of supply of lottery authoris

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, the following Explanation shall be substituted, namely:- "Explanation -For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude:- (a) the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integraled Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part 11, Section 3, Sub section (i), vide number GSR 1338(0) dated the 27th October, 2017; (b) the value of services by way of accepting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and (c) the value of supply of services by way of transportation of goods by a vessel from

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rvices Tax Identification Number of supplier of common service and original invoice number whose credit is sought to be transferred to the Input Service Distributor; (v) name, address and Goods and Services Tax Identification Number of the Input Service Distributor; (vi) taxable value, rate and amount of the credit to be transferred; and (vii) signature or digital signature of the registered person or his authorised representative. (b) The taxable value in the invoice issued under clause (a) shall be the same as the value of the common services,"; Amendment in rule 55 9. In the said rules, after rule 55, the following rule shall be inserted, namely:- "55A. Tax Invoice or bill of supply to accompany transport of goods.-The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49. in a case where such person is not required to carry an e-way bill under these rules."; Amend

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7 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub section (i), vide number G.S.R 1272(E) dated the 13rd October, 2017 or notification No. 79/2017-Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E) dated the 13th October, 2017, or all of them, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted" Amendment in rule 96 11. In the said rules, in rule %,- (a) in sub-rule (1), for the words "an exporter", the words "an exporter of goods" shall be substituted and be deemed to have been substituted on 23rd October, 2017; (b) in sub-rule (2), for the words "relevant export invoices", the words "relevant export invoices in respec

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otification No. KA.NI.-2-1696/XI-9(42)/17-U.P. GST Rulcs-2017-Order-(71)-2017 dated 16-11-2017. or Notification No. KA.NI.-2-1663/XI-9(15)/17-U.P. Act-1-2017-Order-(73)-2017 dated 16-11-2017 or notification No 41/2017-iniegrated Tax (Rate) dated the 23rd October. 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E) dated the 23rd October. 2017 or notification No. 78/2017-Customs dated the 13th October, 2017 published in the Gazette of India. Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E) dated the 13th October, 2017 or notification No. 79/2017-Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary. Part II. Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017"; Amendment in rule 138 12. In the said rules, for rule 138 the following rule shall be substituted, with effect from 1B February, 2018,namely:- "138. Information

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egistration 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 in notification No. KA.NI.-2-1414/XI-9(15)/17-U.P. Act-1-2017-Order-(48)-2017 dated 27-09-2017 as amended from time to time. Explanation 2.-For the purposes of this rule, die consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan. as the ease may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax. integrated tax and cess charged, if any, in the document. (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 by railways or by air o

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that the registered person or, the transporter, as the case may be may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees: Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule: Provided also that where the goods are transported for a distance of less than ten 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

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kilometers within the State from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. (5A) The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment: Provided that once the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial numb

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tal who may utilize the same for furnishing details in FORM GSTR-1: Provided that when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available. (9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within 24 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 the unique number generated under sub-rule (1) shall be valid for 72 hours 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 rele

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generated under sub-rule (1) 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 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, 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 Goods and Services Tax Rules of any State shall be valid in every State and Union territory. (14) Notwithstanding anything contain

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s or aviation turbine fuel; and (g) where the goods being transported are treated as no supply under Schedule III of the Act. Explanation.-The facility of generation and cancellation of e-way bill may also be made available through SMS. ANNEXURE [(See rule 138 (14)] S. 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)"; Amendment in rule 38A 13. In the said rules, in rule 138A, in sub-rule (5), for the words "Notwithstanding anything contained", the words "Notwithstanding anything containe

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) Shipping bill/ Bill of export EGM Details BRC/ FIRC No. Date Value Port code No. Date Ref. No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 (b) after Statement 3A, the following Statement shall be inserted, namely:- "Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Inte- grated Tax Cess Inte- grated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Inte- grated tax and cess (8 + 9 + 10 – 11) No. Date Value No. Date Taxable value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 ": Amendment in FORM GST EWB-01 and FORM GST EWB-02 16. In the sad rules, for FORM GST EWB-01 and FORM GST EWB-02, the following forms shall be substituted with effect from 1st February, 2018, namely:- "FORM GST EWB-01 (See rule 138) E-Way Bill E-Way Bill No. : E-Way Bill date :

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GST – States – 38/1/2017-Fin(R&C)(47)/429 – Dated:- 31-1-2018 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification 38/1/2017-Fin(R&C)(47)/429 In exercise of the powers conferred by section 146 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017), and in supersession of the Government notification No. 38/1/2017-Fin(R&C)(3) dated 21st June, 2017, published in the Extraordinary, Official Gazette No. 3, Series I No. 11, dated the 21st June, 2017, except as respects things done or omitted to be done before such supersession, the Government of Goa hereby notifies www.gst.gov.in as the Common Goods a

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