Author: admin_gst

GST – States – 38/1/2017-Fin(R&C)(43)/433 – Dated:- 31-1-2018 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification No. 38/1/2017-Fin(R&C)(43)/433 In exercise of the powers conferred by Section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act ), the Government of Goa, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for fa

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GST – States – 38/1/2017-Fin(R&C)(44)/432 – Dated:- 31-1-2018 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification No. 38/1/2017-Fin(R&C)(44)/432 In exercise of the powers conferred by Section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act ), the Government of Goa, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for fa

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GST – States – 38/1/2017-Fin(R&C)(45)/431 – Dated:- 31-1-2018 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification No. 38/1/2017-Fin(R&C)(45)/431 In exercise of the powers conferred by Section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act ), the Government of Goa, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for fa

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GST – States – 38/1/2017-Fin(R&C)(46)/430 – Dated:- 31-1-2018 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification No. 38/1/2017-Fin(R&C)(46)/430 In exercise of the powers conferred by Section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act ), the Government of Goa, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for fa

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GST – States – GSL/GST/RULE-138(14)/B – Dated:- 31-1-2018 – CORRIGENDUM By the Commissioner of State Tax, Gujarat State Ahmedabad Dated the 31st January, 2018 No.GSL/GST/RULE-138(14)/B In the notification of the Commissioner of State Tax, Gujarat State, Ahmedabad No.GSL/GST/RULE-138(14)/B.7 dated the 29th January, 2018,- (i) For the word transporters , the words person in-charge of the conveyance shall be substituted. (ii) The following explanation shall be added at the end : Explanation :- (1)

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GST – States – 23/2017-State Tax – Dated:- 31-1-2018 – STATE GOODS AND SERVICES TAXES DEPARTMENT Notification No. 23/2017-State Tax No. C1-24614/2016. Thiruvananthapuram, 31st January 2018. In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Kerala Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter in this notification referred to as the Act) and in supercession of notification No. 17/2017-State Tax dated the 23rd November, 2017, published in the Kerala Gazette No. 48, Volume VI, dated the 5th December, 2017, Part IV, except as respects things done or omitted to be done before such supercession, the Commissioner, on the recommendations of the Council, hereby extend

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GST – States – 24/2017-State Tax – Dated:- 31-1-2018 – STATE GOODS AND SERVICES TAXES DEPARTMENT Notification No. 24/2017-State Tax No. C1-21187/2017. Thiruvananthapuram, 31st January 2018. In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 20/2017-State Tax dated the 23rd November, 2017, published in the Kerala Ga

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2018 (4) TMI 1214 – ALLAHABAD HIGH COURT – TMI – Detention and seizure of goods with vehicle – non furnishing of the E-Way Bill immediately at the time of detention – Section 129(1) of U.P. GST Act – Held that: – the loader/tipper were duly supported by other documents including temporary registration number ensuring no possibility of evasion of tax, as provided in other matters of the similar nature.
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The respondent is directed to release the loader/tipper without demanding any security from the petitioner forthwith leaving the order of penalty to be challenged by the petitioner if necessary by means of an appeal under Section 107 of the U.P. GST – petition disposed off. – Writ Tax No. – 99 of 2018 Dated:- 31-1-2018 – PANKAJ MITHAL

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counsel for the petitioner is that the seizure has been done on account of non furnishing of the E-Way Bill immediately at the time of detention. The further submission is that the requirement of E-Way Bill has been made applicable under the Central GST with effect from 1st February, 2018 and was not in place on the date of seizure though the State of U.P. alone has made a provision for the E-Way Bill earlier but that was not applicable to the State of Jharkhand from where the said loader/tipper had started journey. In view of the facts and circumstances, notwithstanding the remedy of appeal against the order of the seizure, the loader/tipper were duly supported by other documents including temporary registration number ensuring no possibil

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2018 (4) TMI 1223 – CESTAT CHENNAI – TMI – CENVAT credit – duty paying documents – documents on which credits were taken where addressed to a non-registered address – ISD invoices, where there are no evidences that such services were actually services used for taxable manufacturing or output service – Held that: – these services were in fact used for setting up of Semmankuppam facility can very well being established by supporting evidence like work order, invoices raised by the service provider linked to such work order, payment of tax by the appellant on such invoices and linking all these documents to the effect to satisfactorily establish that these input services were in fact used for setting up of Semmankuppam facility – The fact that these services were in fact used for setting up of Semmankuppam facility and the services were indeed availed by the appellant can be verified with supporting document – matter on remand.
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Credit can be availed by the service recipient if the

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al allowed by way of remand. – E/Misc./41966 & 41967/2017 and E/103 & 104/2011 – Final Order Nos. 40262-40263/2018 – Dated:- 31-1-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) And Shri B. Ravichandran, Member (Technical) Ms. Radhika Chandrasekaran, Advocate for the Appellant Shri A. Cletus, Addl. Commissioner (AC) for the Respondent Per B. Ravichandran, These two appeals are against common impugned order dated 25.11.2010 of Commissioner, LTU, Chennai. 2. The appellants are engaged in the manufacture of excisable goods. They were in the process of setting up of manufacturing facility in Semmankuppam, Cuddalore. In this connection, they have availed various services by different service providers. The substantial dispute in the present appeals relate to eligibility of the appellant to avail such credits on these various input services. Revenue upon scrutiny of above various documents which formed basis of such credit, entertained a view that these credits were not available to the app

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with the Department nor recognized by them. The submission of the appellant is that the Semmankuppam manufacturing facility was being set up at that time. For managing the operation of setting up, they have opened an office nearby in Radha Nagar office which managed such operations. Hence on this technicality, credits cannot be disallowed. Further, on the same reasoning, the Head Office also issued documents like ISD invoices addressed to Radha Nagar office. The services were in fact used while in setting up of the Semmankuppam factory cannot be denied as asserted by the appellant. In fact, the denial of credit is not on this ground. The Revenue inferred that these credits cannot be allowed as these were not addressed to Semmankuppam as the activities were claimed to be relating to setting up of the said factory. Going by the assertion of the appellant, we note the fact that these services were in fact used for setting up of Semmankuppam facility can very well being established by sup

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with reference to Semmankuppam factory. Certain credit was denied on the ground that the documents were not eligible documents. These were debit notes, work orders containing all the relevant particulars as claimed by the appellant. Credit can be availed by the service recipient if the documents issued contain all the essential requirement of Rule 9 of CENVAT Credit Rules, 2004. In fact, the said rule provides for certain discretion to the jurisdictional Assistant Commissioner which can also be exercised to such satisfaction of the conditions. 6. Credits in certain cases were also denied on the ground that the appellant did not pay the full consideration for the services received. The ld. counsel submitted that for certain service providers they have retained some portion of the invoice amount as security, however, they have paid the full tax shown in the invoice. This requires verification of original documents with supporting evidence. Upon satisfactory verification of payment of fu

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GST – States – NO. FD 47 CSL 2017 – Dated:- 31-1-2018 – GOVERNMENT OF KARNATAKA FINANCE SECRETARIAT NOTIFICATION NO. FD 47 CSL 2017- [4-M/2017-STATE TAX], Bengaluru dated: 31-01-2018 In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act No. 27 of 2017) and on the recommendation of the GST Council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:- RULES Title and commencement 1. (1)These rules may be called the Karnataka Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided, they shall be deemed to have come into force from 23rd day of January 2018. Amendment of rule 3 2. In the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 3, in sub-rule (3A), for the words "ninety days", the words "one hundred and eighty days" shall be substituted; Amen

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;, the figures, letters and word "31st March, 2018" shall be substituted; Insertion of new rule 31A 6. After rule 31 of the said rules, the following 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 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&quot

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, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) 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 the customs station of clearance in India to a place outside India." Amendment of rule 54 8. In rule 54 of the said rules, after sub-rule (1), the following 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

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; 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." Insertion of rule 55A 9. After rule 55 of the said rules, the following 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." Amendment of rule 89 10. In rule 89 of the said rules , for sub-rules (4A) and (4B), the following shall be substituted with effect from 23rd October, 2017, namely:- "(4A) In the case of supplies received on which the supplier has availed the benefit of the Government of Karnataka notification (17/2017) No. FD 47 CSL 2017 dated the 19th Oct

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ed with effect from 23rd October 2017; (2) in sub-rule (2), for the words "relevant export invoices", the words "relevant export invoices in respect of export of goods", shall be substituted with effect from 23rd October 2017; (3) 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 with effect from 23rd October 2017; (4) for sub-rule (9), the following shall be substituted with effect from 23rd October 2017, 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 dealt with in accordance with the provisions of rule 89. (10) The persons claiming refund of integrated tax paid on exports of goods or services should

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mation 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 where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment: Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation 1. -For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in the Government of Karnataka Notification(6/2017)No.FD 47 CSL 2017 dated the 15th September, 2017 publishe

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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 the case may be. (3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01: Provided 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

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EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5). (4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. (5) Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01: Provided that where the goods are transported for a distance of less than ten kilometers within the State or Union territory 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 furni

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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 GSTEWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods: Provided that where the goods to be transported are supplied through an e-commerce operator, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator. (8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal 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

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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 transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GSTEWB-01. Explanation.-For the purposes of this rule, the "relevant date" shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours. (11) The details of e-way bill 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

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ed from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; (d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State; (e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to Government of Karnataka Notification (02/2017) No. FD 48 CSL 2017 dated the 29th June, 2017 published in the Karnataka Gazette, Extraordinary, Part-IVA, Number 592,dated the 29th June, 2017 as amended from time to time; (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and (g) where the goods being transported are treated as no supply under Schedule III of the Act. Explanation.-The facility of generation and ca

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for the words "carried out by any", the words "carried out by any other" shall be substituted with effect from 1st February, 2018. Amendment of FORM GST RFD-01A 15. In FORM GST RFD-01A of the said rules,- (a) after Statement 1A, the following shall be inserted, namely:- "Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 – 11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement – 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) "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

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r or Airway Bill Number or Bill of Lading Number. 4. Place of Delivery shall indicate the PIN Code of place of delivery. 5. Reason for Transportation shall be chosen from one of the following:- Code Description 1 Supply 2 Export or Import 3 Job Work 4 SKD or CKD 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 10 Others FORM GST EWB-02 (See rule 138) Consolidated E-Way Bill Consolidated E-Way Bill No. : Consolidated E-Way Bill Date : Generator : Vehicle Number : Number of E-Way Bills E-Way Bill Number Amendment of FORM GST EWB-03 17. In FORM GST EWB-03 of the said rules, for the letters "UT" in two places where they occur, the words "Union territory" shall be substituted with effect from Is' February, 2018. Amendment of FORM GST INV-01 18. In FORM GST INV-01 of the said rules, for the letters "UT", the words "Union territory" shall be substituted with effect from 1st February, 2018. – Notification – Circul

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2018 (9) TMI 1416 – ALLAHABAD HIGH COURT – 2018 (16) G. S. T. L. 379 (All.) – Condonation of delay of 12 days in filing appeal – Held that:- We fail to understand that if the Government machinery requires time for switching over or change why the people at large would not be granted the same time for such change. The Department should give a thought on this aspect of the matter – in the interest of justice, as the delay in filing the appeal is not willful or deliberate, the delay is condoned, subject to payment of a cost of ₹ 500/- payable to the respondent by the next date.
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Delay condoned – COD application allowed. – Central Excise Appeal Defective No.-21 of 2018 Dated:- 31-1-2018 – Mr Pankaj Mithal And Mr Saral Srivastava, J

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2018 (1) TMI 1389 – CESTAT ALLAHABAD – TMI – Refund of Service tax wrongly paid – rejection of refund claim on the ground that the appellant was not registered with the Service Tax Department – revenue also placed reliance in the case of Collector of Central Excise, Kanpur Versus Flock (India) Pvt. Ltd. [2000 (8) TMI 88 – SUPREME COURT OF INDIA], wherein it had been held that the assessment cannot be challenged by way of subsequent claim of refund.
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Held that:- There was no appealable order in the facts of the present case and as such the ratio of the ruling of the Apex Court in the case of Flock (India) Pvt. Ltd. [2000 (8) TMI 88 – SUPREME COURT OF INDIA] is not applicable and have been wrongly relied upon by the ld. Commissioner (Appeals).
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The appellant is entitled to refund of Service Tax, wrongly paid through, M/s R. K. Agencies, Lucknow – appeal allowed – decided in favor of appellant. – APPEAL No. ST/70745/2017-ST[SM] – A/72277/2018-SM[BR] – Dated:- 31-1-2018 – Mr. An

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K. Agencies deposited the tax with the Government Exchequer and disclosed the said turnover in their ST-3 Returns. Thereafter, appellant came to understand that Service Tax was not payable on the said transaction i.e. services availed from the said agent – M/s R. K. Agencies by virtue of Section 66D Clause (d) which provides – services relating to agriculture or agricultural produce by way of – agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant production or testing etc. are not liable to Service Tax as it falls under the negative list of services with effect from 1st July, 2012. Further sub-clause (vii) clause (d) of Section 66D specifically excludes services by a commission agent for sale or purchase of agricultural produce. Accordingly, the appellant applied for refund of the Service Tax wrongly paid, on 12th March, 2014. The said refund application was returned by the Department on 31st March, 2014

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tood finalized, ipso- facto. 4. It is also observed in the impugned order – in view of the ruling of Hon ble Supreme Court in the case of Collector of Central Excise, Kanpur Versus Flock (India) Pvt. Ltd. 2000 (120) E.L.T. 285 (S.C.), wherein it had been held that the assessment cannot be challenged by way of subsequent claim of refund. 5. Being aggrieved the appellant preferred appeal before ld. Commissioner (Appeals) who vide the impugned order was pleased to observe that the appellant is entitled to file the refund claim, although they are not a registered-assessee with the Service Tax Department, the refund claim is not hit by limitation under Section 11B of the Central Excise Act. However, he was pleased to observe that the ratio of the judgment of the case of Flock (India) Pvt. Ltd. (supra) is squarely applicable and, accordingly, was pleased to reject the refund claim. 6. Aggrieved by the said order, the appellant is before this Tribunal. The learned counsel for the appellant st

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Goods and Services Tax – Started By: – knr varma – Dated:- 30-1-2018 Last Replied Date:- 3-5-2018 – WHAT TYPE OF INVOICE RAISED BY SUPPLIER AT TIME OF SUPPLYING OF NILL RATED GOODS (EX .PAPPAD HSN-1905) – Reply By Ganeshan Kalyani – The Reply = Bill of supply – Reply By Himansu Sekhar – The Reply = As per cgst rules, bill of supply – Reply By KASTURI SETHI – The Reply = As per Section 2 (47) of CGST Act, 2017 nil rated goods are covered under the definition of 'Exempt Supply'. Hence bil

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Goods and Services Tax – Started By: – knr varma – Dated:- 30-1-2018 Last Replied Date:- 3-5-2018 – Company manufacturing /supplying taxable and exempted goods, issuing tax invoice for taxable goods, issuing bill of supply for nill rated goods. Please let me know above method is correct or not – Reply By Ganeshan Kalyani – The Reply = Absolutely correct. – Reply By KASTURI SETHI – The Reply = You can issue, Invoice-cum-bill of supply . See Notification No.45/17-C.T. dated 13.10.17. – Reply By G

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Goods and Services Tax – Started By: – satbir singhwahi – Dated:- 30-1-2018 Last Replied Date:- 30-1-2018 – (7) The value of taxable services provided by such class of service providers as may be notified by the Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to be NIL. Sir PLs explain this.''where input tax credit is

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Goods and Services Tax – Started By: – SAFETAB LIFESCIENCE – Dated:- 30-1-2018 Last Replied Date:- 31-1-2018 – Dear Experts, I need meaning for the following GST terms available in GST RFD-01 A 1. Turnover of Inverted rated supply of goods 2. Adjusted Total Turnover 3. Net Input tax Credit – Reply By SAFETAB LIFESCIENCE – The Reply = Dear Experts, Please reply for my querry dt. 30.01.2018 for the GST REFUND APPLICATION SUBMISSION. Certain Terms, I could not able to understand. 1. Turnover of In

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Goods and Services Tax – GST – By: – Piyush Jain – Dated:- 30-1-2018 – Interactive FAQs on E Way Bill What is E-way Bill? According to Rule 138 of CGST Rules, 2017, every registered person who causes movement of goods of consignment whose value including tax exceeds ₹ 50,000 – in relation to a supply; or for reasons other than supply; or due to inward supply from an unregistered person, Shall, before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal. E-Way Bill is an electronic way bill for movement of goods which can be generated on the e-Way Bill Portal. Transport of goods of more than ₹ 50,000 in value cannot be made by a registered person without an e-way bill. When an e-way bill is generated a unique e-way bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter. When should e-Way Bill be issued? E-way bill will be generated when there

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rse of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01 Provided that where the goods are transported for a distance of less than ten kms within the State or Union territory 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. 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. Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule

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otified by the Commissioner, 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 that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01 The details of e-way bill generated under sub-rule (1) shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill. Where the recipient referred to in sub-rule (11) 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. The e-way bill generated under this rule or under rule 138

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Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner. A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading. Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1. The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods. Notwithstanding anything contained clause (b) of sub-ru

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the proper officer as authorized by the Commissioner or an officer empowered by him in this behalf: Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorized by him in this behalf. 138C. Inspection and verification of goods.- A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made

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the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Note: Part B of e-Way Bill is not required to be filled where the distance between the consigner or consignee and the transporter is less than 10 Kms and transport is within the same state. Who should generate an e-Way Bill? Registered Person – E-way bill must be generated when there is a movement of goods of more than ₹ 50,000 in value to or from a Registered Person. A Registered person or the transporter may choose to generate and carry e-way bill even if the value of goods is less than ₹ 50,000. Unregistered Persons – Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier. Transporte

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or less, within the same State/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 transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. 2. If supply is made by air, ship or railways, then the information in Part A of FORM GST EWB-01 has to be filled in by the consignor or the recipient Note: If a transporter is transporting multiple consignments in a single conveyance, they can use the form GST EWB-02 to produce a consolidated e-way bill, by providing the e-way bill numbers of each consignment. States that have Notified e-Way Bill? The following states have notified e-Way bill for mandatory inter-state transport of goods: Karnataka Uttarakhand Rajasthan Kerala Starting from 1st February 2018, all the registered suppliers or the transporters/ recipients as the case may be belonging to these 25 States and 7 Union territories must compulsorily generate e-Way

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Please Share your Mail ID for in detail procedure for generation of E Way Bill with the screenshots of the same. Note: If the supplier/client is unregistered, then mention URP in the field GSTIN, indicating that the supplier/client is an Unregistered Person . Item Details: Add the details of the consignment (HSN code-wise) in this section: Product name Description HSN Code Quantity, Unit, Value/Taxable value Tax rates of CGST and SGST or IGST (in %) Tax rate of Cess, if any charged (in %) Note: On the implementation of E-way bills, Based on the details entered here, corresponding entries can also be auto-populated in the respective GST Return while filing on GST portal. Transporter details: The mode of transport (Road/rail/ship/air) and the approximate distance covered (in KM) needs to be compulsorily mentioned in this part. Apart from above, either of the details can be mentioned: Transporter name, transporter ID, transporter Doc. No. & Date. OR Vehicle number in which consignment

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Mystery of Time of supply under JDA Unveiled! – Goods and Services Tax – GST – By: – Pragya Singh – Dated:- 30-1-2018 – Introduction: Real Estate is an important part of the economy and is accountable for extensive part of development investment, advancement of the nation s infrastructure. The taxation of the real estate segment has also been challenging and litigated in many aspects. There are many open issues in relation to the determination of point of taxation and valuation under both direct and indirect taxes. In this article I have dealt with the determination of time of supply in case of issue of development rights and supply of construction service as consideration under a joint development agreement. In a Joint Development Agreement (JDA) the land owner gives development rights to the developer/builder to develop the land owned by the landowner. The built up area of the complex shall be shared by the land owner and the builder upon an agreed ratio. The developer/builder shall

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ring into a conveyance deed or similar instrument (e.g. allotment letter) . Time of Supply under GST: Section 13 of the CGST Act, 2017 deals with the provisions relating to the determination of time of supply of services. The time of supply shall be Date of issue of invoice or the date of receipt of payment whichever is earlier In cases where the invoice is not issued within 30 days of completion of service, it shall be the date of completion of service or the date of receipt of payment whichever is earlier. In cases where the time of supply cannot be determined as per the above two clauses, then it shall be the date on which the recipient shows the receipt of services in his books of accounts. Further it is also relevant to refer to the following definition of continuous supply of service under Section 2 (33) of the Act and Section 31 (5) dealing with issue of invoices. continuous supply of services means a supply of services which is provided, or agreed to be provided, continuously o

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y be observed that clauses (a) and (b) of sub section (2) of section 13 are not applicable in this case, as neither any invoice is raised by the builder on landowner, nor any payment received. As per clause (c) the time at which the landowner shows the receipt of service in his books of accounts would be the time of supply. If the landowner is retaining such units for his own use, he would recognise the same as his capital assets and if the landowner is going to again sell such units, he would recognise the same as his stock in trade. So it can be taken that the builder would be liable to pay GST at the time, when the landowner recognises the receipt of units from the builder. However from builder s point of view it would be very difficult to conclude when the landowner recognises receipt of service. Thus the determination of time of supply was no less than a mystery. These confusions have been resolved by Notification No. 4/2018-Central Tax (Rate) dated 25th January, 2018. The clarifi

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GST – States – KA. NI-2-135/XI-9(42)/17 – Dated:- 30-1-2018 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No. KA. NI-2-135/XI-9(42)/17-U.P. Act-1-2017-Order(98)-2018 Lucknow : Dated : January 30, 2018 In exercise of the powers conferred by section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), and in supersession of notification No. KA.NI-2-1790/XI -9(42)/17-U.P. Act-1-2017-Order-(83)-2017 dated 24-11-2017, except as respects things done or omitted to be done before such supersession the Governor, 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 fi

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GST – States – KA. NI-2-136/XI-9(42)/17 – Dated:- 30-1-2018 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No. KA. NI-2-136/XI-9(42)/17-U.P. Act-1-2017-Order(99)-2018 Lucknow : Dated : January 30, 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) (hereafter in this notification referred to as the said Act) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (

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Governor appoints the 1st day of February, 2018 as the date from which the provisions of serial number 10 and 11 of notification No. KA. NI-2-1359/XI-9(42)/17-U.P. GST Rules 2017-Order-(45)-2017 dated 2010-2017, shall come into force – GST – States – KA. NI-2-138/XI-9(42)/17 – Dated:- 30-1-2018 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No. KA. NI-2-138/XI-9(42)/17-U.P. Act-1-2017-Order(101)-2018 Lucknow : Dated : January 30, 2018 In exercise of the power

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Uttar Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2018 – GST – States – KA. NI-2-139/XI-9(42)/17 – Dated:- 30-1-2018 – PDF DOWNLOAD – Notification – Circular

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GST – States – 08/2018 – Dated:- 30-1-2018 – GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES POLICY (GST) Branch VYAPAR BHAVAN : I.P. ESTATE : DELHI-02 F. No. 3(66)/Policy-GST/2017/1427-33 Dated: 30/01/2018 Circular No. 08/2018-GST (Ref: Central Circular No. 03/2018-GST) Subject: Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol – Regarding. References have been received related to the applicability of GST on the Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol. 2. In this context, man

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ts 25th meeting held on 18.1.2018 discussed this issue and recommended for issuance of a clarification stating that in such transactions, GST will be payable by the refinery on the value of net quantity of polybutylene feedstock and liquefied petroleum gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl Para Cresol. 4. Accordingly, it is hereby clarified that, in the aforesaid cases, GST will be payable by the refinery only on the net quantity of Polybutylene feedstock and Liquefied Petroleum Gas retained by the manufacturer for the manufacture of Poly Iso Butylene and Propylene or Dibutyl para Cresol . Though, the refinery would be liable to pay GST on such returned quantity of Polybutylene feedstock and Liquefi

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2018 (3) TMI 631 – CESTAT CHENNAI – TMI – Cargo Handling services – appellant are consolidation freight forwarding agent dealing with import / export cargo – Held that: – none of them involve handling of cargo physically and these are activities which are mainly monitoring, managing the consolidation / de-consolidation of multiple / bulk cargo for which various charges are collected – these fees / charges are to be attributed to the cargo handling service' without identifying the presence of physical handling of cargo by the appellant – there is no evidence to identify the appellant's activities as “Cargo Handling Agent”.
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Business Auxiliary services – incentives received from the liners based on the quantum of freight business made available to the liners – Held that: – the matter stands settled by the Tribunal decision in the case of Bax Global India Ltd Vs CST Chennai [2017 (9) TMI 1264 – CESTAT CHENNAI], where it was held that The appellant pre-books the slots even before the

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o Handling Service, Business Auxiliary Service and Goods Transport Agent Services for the period 16.08.2002 to 31.03.2006. Further, certain cenvat credit availed by the appellant on input services were also ordered to be reversed. Penalties under Section 76 & 78 of the Finance Act, 1994 were also imposed on the appellant. 3.1 Contesting the findings of the impugned order on two issues, the Ld. Counsel submitted that there is no service tax liability on the appellant under 'Cargo Handling Service' and 'Business Auxiliary Service'. The nature of work undertaken by the appellants is briefly mentioned in the impugned order itself. They are a consolidation freight forwarding agent dealing with import / export cargo. They enter into agreement for similar activities abroad. As per the arrangements, when a cargo arrives in India under the cover of Master Airway Bill, covering more than one customer, such consolidated cargo will have to be split and distributed to the respec

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rred by the counterpart in foreign country for bringing the cargo to the port of export which is collected from the client in India. 3.2 The Ld. counsel submitted that none of these charges are with reference to the physical handling of any of the cargo. They are not cargo handling agents and their core area of work is consolidation and freight forwarding. The original authority summarily presumed that these activities are cargo handling services and accordingly proceeded to confirm the service tax liability. 3.3 Regarding service liability under BAS, it is submitted that the said service tax was confirmed on the incentives received from the liners based on the quantum of freight business made available to the liners. This is actually a sort of profit on freight booking and there is no business promotion of any liner to any particular client. It is submitted that this issue stands settled in favour of the appellant by Tribunal's decision in the case of Bax Global India Ltd. Vs CST

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ues, the Id. A.R submitted that the amount was paid only after being pointed out by the officers. Accordingly, the penal consequences will follow. It is also submitted that in respect of reversal of credit, there is no evidence of payment of interest for delayed reversal. 5. We have heard both sides and perused the appeal records. 6. The appellants are contesting only two issues. On the first issue, we have thoroughly examined their nature of activities as captured in the impugned order as well as elaborately submitted by the appellants in their appeal. The various nature of fee and charges collected by the appellants from the client have already been explained by the Id. counsel and reproduced above. On perusal of the activities for such consideration, it is clear that none of them involve handling of cargo physically and these are activities which are mainly monitoring, managing the consolidation / de-consolidation of multiple / bulk cargo for which various charges are collected. We

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hat the amounts have been paid before issue of show cause notice. The fact of payment of interest on delayed reversal of credit needs to be verified by the authorities below. Wherever applicable such interests are to be paid by the appellant which the counsel fairly concedes. She submitted that on factual verification of non-payment of interest, the same will be paid. 9. Considering the facts and circumstances of the case, the payment of tax under GTA service under reversal credit before issue of SCN, we find that the provisions of Section 80 can be invoked to waive the penalties imposed on the appellant. Accordingly, the penalties are waived in terms of Section 80 of the Finance Act, 1994. 10. In view of the discussion and analysis, the appeal is partly allowed on the above terms with consequential if any, as per law. (dictated and pronounced in court) – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com –

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GST – States – EXN-F(10)-05/2018-03/2018-State Tax – Dated:- 30-1-2018 – Government of Himachal Pradesh Excise and Taxation Department Notification No. 03/2018-State Tax No.EXN-F(10)-5/2018 Dated: Shimla-2 30th January, 2018 In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh hereby makes the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2018. (2) Save as otherwise provided, they shall be deemed to have come into force from 23rd day of January, 2018. 2. In the Himachal Pradesh 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, 2018, in rule 7, in the Table, (a) in Sl. No.1, in column number (3

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he 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; and (c) "Organising State" has the same meaning as assigned to it in clause(f) of sub-rule (1) of rul

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nterest 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. ; (vi) 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 PAN and same State code as the Input Service Distributor; (ii) a consecutive serial number not exceeding sixteen characters, in one or m

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ice 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. ; (viii) 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 notification No. 48/2017-State Tax dated the 20th November, 2017 published in the Gazette of Himachal Pradesh, vide number No. EXN-F(10)-40/2017 dated the 21st 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 benefit of notification No. 40/2017-State Tax (Rate) dated the 20th November, 2017 published in the Gazette of Himachal Pradesh vide number EXN-F(10)-40/2017 dated the 21st

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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 dealt with in accordance with the provisions of rule 89 . (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of notification No. 48/2017-

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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 where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment: Provided further that where handicraft goods are transported from on

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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 eway 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 the case may be. (3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be gener

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t 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 subrule (5). (4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. (5) Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, u

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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 may be generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated 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-1 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-2 on the common portal prior to the movement of goods: Provided that where the goods to be transported are supplied through an e-commerce operator, the information in Part A of

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t 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 transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01. Explanation.-For the purposes of this rule, the relevant date shall mean the date on which the e-way bill has been generated an

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l 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, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; (d) in respect of movement of such goods and within such areas in the State as the Commissioner of State Tax, in consultation with the Principal Chief Commissioner/Chief Commissioner of Central tax, may notify; (e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification No. 2/2017- STATE TAX (RATE) dated the 30th June, 2017 published in the Gazette of Himachal P

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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.) Sr.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 – 11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without

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rator : 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 Receipt Number or Airway Bill Number or Bill of Lading Number. 4.Place of Delivery shall indicate the PIN Code of place of delivery. 5. Reason for Transportation shall be chosen from one of the following:- Code Description 1 Supply 2 Export or Import 3 Job Work 4 SKD or CK

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