ITC RECONCILE BETWEEN RETURN 3B AND GSTR 1 FOR 17-18

ITC RECONCILE BETWEEN RETURN 3B AND GSTR 1 FOR 17-18
Query (Issue) Started By: – nandankumar roy Dated:- 12-4-2018 Last Reply Date:- 16-4-2018 Goods and Services Tax – GST
Got 7 Replies
GST
DEAR SIR,
WHILE GONG THROUGH RECONCILE BETWEEN RETURN 3B AND GSTR 1 FOR 17-18 FOLLOWING ITC MISMATCH FOUND IN TOTAL TILL FEBRUARY ARE AS UNDER:
IN GSTR1 LESS COMPARE TO 3 B RETURN IN IGST RS -11930 AND IN CGST AND SGST RS -5459 EACH NOW PL HELP TO HOW TO ADJUST IN MARCH'18 RETURN. IF ANY DISCRIPANCY WILL CREATE PROBLEM AT THE TIME OF AUDIT AND FOR THAT PL PROVIDE WHAT TO DO IN MARCH RETURN AS WELL AS MARCH HSN SUMMARY EFFECT ALSO.
REGARDS,
N K ROY
9427181604
Reply By KASTURI SETHI:
The Reply:
(i) At present problem of audit is not

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ictional GST Range Officer or grievances cell.. There is no other option.
These are my views.
Reply By Ganeshan Kalyani:
The Reply:
GSTR 3B of March 2018 can ve filed on or before 20th Apr 2018. GSTR 1 of March is also yet to filed. Thus you can match rectify the error in March month return. In GSTR1 you have shown less amount of taxes. Means you have missed to include sales invoice of the value mentioned in your query. Include that invoice in March month GSTR1. Before filing return check the impact in excel working and after ensuring that the correction will make figures correct. Thanks
Reply By Alkesh Jani:
The Reply:
Sir, In continuation to the views expressed by our experts, i Just wish to add that "Annual Return" is awai

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protect revenue and also unwarranted litigation.
At present the amendment can be done in subsequent month(s) or quarter(s). However, the amendment is for subsequent month or quarter. As we know that the quarterly filing of return GSTR-1 or GSTR-3B was not the intention of the Govt. Therefore, if any omission or rectification required, which were not done in the subsequent month or quarter, due to any reason, the Annual Return, where such reconciliation can be made and tax if any to be paid is required to be paid along with interest. As you might have noticed that Govt. intention was change the Accounting year from January to December. In this regards, Section 44 may please be referred. When the designed structure of GST has been distorted

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GST on Single residence unit

GST on Single residence unit
Query (Issue) Started By: – Thevarkonda Suresh Dated:- 12-4-2018 Last Reply Date:- 12-4-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Respected sir
What will be GST Rate for construction of Single Residence Unit through contract and
whether inputtax can be claimed under contract
regards
T S Suresh
9940040892
Reply By KASTURI SETHI:
The Reply:
Exempted vide Notification No.12/17-Central Tax (Rate) dated 28.6.17 as amended . Serial No.11 refer

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M/s. Meena Advertisers Versus Director General of Goods & Service Tax Intelligence, The Senior Intelligence Office GGST Mumbai, The Commissioner of GST & Central Excise, The Superintendent of GST

M/s. Meena Advertisers Versus Director General of Goods & Service Tax Intelligence, The Senior Intelligence Office GGST Mumbai, The Commissioner of GST & Central Excise, The Superintendent of GST
Service Tax
2018 (4) TMI 1232 – MADRAS HIGH COURT – 2018 (16) G. S. T. L. 448 (Mad.)
MADRAS HIGH COURT – HC
Dated:- 12-4-2018
W.P.No.3525 of 2018 & W.M.P. No.4305 of 2018
Service Tax
T. S. Sivagnanam, J.
For the Petitioner : Mr. R. Anishkumar
For the Respondents : Mr. V. Sundareswaran Mr.S.R.Sundar
ORDER
Heard Mr.R.Anishkumar, learned counsel for the petitioner, Mr.V.Sundareswara, learned Senior Standing Counsel, for the respondents 1 and 2 and Mr.S.R.Sundar, learned Senior Standing Counsel for the respondents 3 and 4.
2. The petitioner is a proprietor of an Advertising Firm under the name and style of “M/s.Meena Advertisers”. In this writ petition, the petitioner seeks for issuance of Writ of Certiorarified Mandamus to quash the summons dated 02.01.2018 issued by th

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ity. By referring to the said condition in the circular, it is submitted by the learned counsel for the petitioner that the investigation should be shifted to Chennai.
4. The learned Standing Counsel appearing for the respondents 1 and 2 submitted that the petitioner had admitted that he was rending taxable service before 01.07.2012 as well as after 01.07.2012 from places, such as, Chennai, Mumbai, Jaipur and Mangalore and he was remitting the service tax. Further it is submitted that the Centralized Service Tax Registration Certificate dated 12.01.2007 does not mention any place other than Chennai and in terms of Rule 4 (2) and (3) of the Service Tax Rules, 1994, the petitioner was required to register such premises or officers from where centralised billing or centralised accounting systems were located. The learned counsel further submits that since the petitioner were doing business in Mumbai and also issuing invoices from their Mumbai office, which was not mentioned in their Cent

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ners seek for issuance of a Writ of Mandamus to prohibit the second respondent from proceeding with the enquiry pursuant to the summons dated 06.11.2017, it is an indirect challenge to the summons. The petitioner having been unsuccessful in its earlier attempt, cannot now maintain these Writ Petitions and indirectly challenged the summons issued by the second respondent. Therefore, the petitioner is estopped from approaching this Court for an identical relief for the second time. Nevertheless, the petitioner has challenged the jurisdiction of the second respondent and this challenge is based on the decision of the Hon'ble Supreme Court in Ram Narain Bishwanth & Ors.,(supra) and in that of the Karnataka High Court in Devilog Systems India (supra).
10.The contention advanced by the learned Senior counsel appearing for the petitioners is that the goods were imported through Chennai Port cleared by the Customs Authorities at Chennai and the second respondent being an Officer situated

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eration was whether the notices issued by the Assistant Collector of Customs, Internal Audit Department were legal and valid. In the said case, the Department conceded that for the purposes of the Section 47 of the Act, the proper Officer would be the Assistant Collector of Customs, Bangalore and for Section 28(1), it can be different. The Court held that in the absence of notification dated 01.02.1963, the Audit wing at Madras was not competent to issue notice under Section 28(1) of the Act, merely because, the Madras Audit office is given the power to audit the accounts of Bangalore office. Thus, notices were held to be not issued by the proper officer attached to the jurisdictional Collectorate at Bangalore, where the goods were imported and therefore, the notices were held to be invalid.
12. As rightly pointed out by the learned Senior Standing counsel for the respondents both the decisions arose out of the proceedings under the Customs Act, where the jurisdiction of the Officer/

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he course of investigation and there is power to investigate into past cases.
13. In Dukhishyam Benupani, Asstt. Director, Enforcement Directorate (Fera) vs. Arun Kumar Bajoria reported in (1988) 1 SCC 52, the Hon'ble Supreme Court considered as to whether the officials of the enforcement Directorate could be injuncted from arresting the respondent therein and it was held as follows:-
7.It seems rather unusual that when the aggrieved party approached the High Court challenging the order passed by a subordinate court the High Court made the position worse for the aggrieved party. The officials of the Directorate are now injuncted by the Division Bench from arresting the respondent and the time and places for carrying out the interrogations were also fixed by the Division Bench, Such kind of supervision on the enquiry or investigation under a statute is uncalled for. We have no doubt that such type of interference would impede the even course of enquiry or investigation into the

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ot tenable for the reason that in terms of Section 108, any Customs Officer is entitled to issue notice, which was considered by the Division Bench in the case of South India Exports, (supra), wherein it was held as follows:-
9. We will not deal with the question as to whether the officer, who sent the notice under Sec.108 of the Customs Act, could not have sent the same owing to his not being a Gazetted officer. A statement is made on behalf of the respondents that the concerned officer is a Gazetted officer under the notification and that statement is not seriously disputed by the other side. Even otherwise, there is no reason for us not to accept the statement made by the learned senior counsel at the Bar that all such officers, holding the post of Senior Intelligent Officer, have been given the status of the Gazetted officer. Hence that question is concluded against the appellants.
10. A glance at Sec.108 of the Customs Act, under which the summons is given, would suggest that

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(o), which reads as under:
“Sec.111. Confiscation of improperly imported goods, etc.- The following goods brought from a place outside India shall be liable to confiscation:- … … …
(o) any goods exempted, subject to any condition, from duty or any prohibition in respect of the import thereof under this Act or any other law for the time being in force, in respect of which the condition is not observed unless the non-observance of the condition was sanctioned by the proper officer;” It is therefore clear that a Customs Officer would have all the possible power and more particularly described under Sec.108 of the Act to summon any person obviously to enquire as to whether any goods have been smuggled or not. If, therefore, any goods are brought in India, which enjoy the exemption from the payment of customs duty on certain conditions then, the Customs Officer will have all the powers to enquire as to whether the conditions, subject to which the said duty is exempted, have been

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M/s Metal Handicrafts Versus State Of U.P. And 5 Others

M/s Metal Handicrafts Versus State Of U.P. And 5 Others
GST
2018 (4) TMI 1545 – ALLAHABAD HIGH COURT – 2018 (16) G. S. T. L. 557 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 12-4-2018
WRIT TAX No. 631 of 2018
GST
Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ.
For the Petitioner : Rahul Agarwal
For the Respondent : C.S.C.,A.S.G.I.
ORDER
Heard Sri Rahul Agarwal, learned counsel for the petitioner, Sri C.B. Tripathi, learned Special Counsel for the State and Sri Vinay Kumar Pandey, learned counsel for the respondent no.2.
Petitioner is unit of a company incorporated under the Companies Act, 1956 and registered under the U.P. VAT Act with effect from 01.04.2011. After the enforcement of the GST with effect fr

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gistration number, user ID and password has been connected to the PAN number of Dheeraj Jain, who is one of the Director of the company. The migration process was completed using registration number and password allotted to the petitioner though it was incorrect.
The grievance of the petitioner is that despite repeated request, reminder and also personal meeting with the officials the error is not being rectified. Vide a letter dated 03.02.2018 sent by Joint Commissioner/Nodal Officer (GST), Moradabad Zone, Moradabad with respect to the grievance of the petitioner regarding incorrect particulars recorded in the registration number during migration but in vain.
Learned counsel for the petitioner also points out that the petitioner was orly

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dia under whose control Goods and Services Tax Network function, has assured the Court that necessary steps should be taken to redress the grievance of the petitioner.
Sri C.B. Tripathi, learned Special Counsel has also no objection to the prayer being granted.
In the interest of justice, we dispose of the writ petition commanding the respondents to carry out necessary correction in the form of the petitioner in respect of legal name, constitution of the business, the registration details, user ID and password to match with the PAN No. AACCL0519Q of the petitioner's company and, if necessary, to open the portal for carrying out the correction. The necessary steps be taken within 10 days from the date of receipt of a certified copy of

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Kerala Co-Operative Deposit Guarantee Fund Board Versus Commissioner Of Central GST And Central Excise, Thiruvananthapuram And The Superintendent Of Central GST And Central Excise, Thiruvananthapuram

Kerala Co-Operative Deposit Guarantee Fund Board Versus Commissioner Of Central GST And Central Excise, Thiruvananthapuram And The Superintendent Of Central GST And Central Excise, Thiruvananthapuram
Service Tax
2018 (5) TMI 490 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 12-4-2018
W.P.(C) No.11200 of 2018
Service Tax
MR. P.B. SURESH KUMAR, J.
For The Petitioner : Sri. Ashok M. Cherian, SC
For The Respondent : Sri. Sreelal N. Warrier, SC
JUDGMENT
First petitioner is the Board constituted by the Government of Kerala for administration of the Deposit Guarantee Fund constituted under the Kerala Co-operative Deposit Guarantee Scheme, 2012 and the second petitioner is the Secretary of the first petitioner

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ther hand, the petitioners challenge the impugned summons on the ground that the first petitioner Board has no liability to pay service tax in respect of its transactions under the Finance Act, 1994.
4. It is seen that proceedings have been initiated earlier by the first respondent against the first petitioner for realisation of the service tax payable by them under Finance Act, 1994 and orders have been issued repelling the contention as to their liability to pay service tax. The first petitioner challenged the said orders in appeal before the Customs, Central Excise and Service Tax Appellate Tribunal, Bangalore in Exts.P3 and P4 appeals on the very same ground that they have no liability to pay service tax, and the said appeals are pendi

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M/s LIBERTY CHEMTRADE PVT LTD. Versus THE UNION OF INDIA

M/s LIBERTY CHEMTRADE PVT LTD. Versus THE UNION OF INDIA
GST
2018 (6) TMI 109 – GUJARAT HIGH COURT – 2018 (12) G. S. T. L. 353 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 12-4-2018
R/SPECIAL CIVIL APPLICATION No. 5637 of 2018
GST
MR. AKIL KURESHI AND MR. B. N. KARIA, JJ.
For The Petitioner : Mr Anand Nainawati (5970)
ORAL ORDER
(PER : HONOURABLE Mr. JUSTICE AKIL KURESHI)
Petitioners have challenged clarificatory Circular issued by the Central Board of Excise & Customs date

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M/s. Indian Maritime University Versus Commissioner of GST & Central Excise Chennai South Commissionerate (Vice-Versa)

M/s. Indian Maritime University Versus Commissioner of GST & Central Excise Chennai South Commissionerate (Vice-Versa)
Service Tax
2018 (7) TMI 265 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 12-4-2018
ST/647/2011, ST/Misc. /41113/2017 and ST/687/2011 – Final Order Nos. 41126-41127/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical)
Shri M.N. Bharathi, Advocate for the Assessee
Shri r. Subramanian, AC (AR) for Revenue
ORDER
The issue arising for consideration in both these appeals being the same, they were heard together and are disposed by this common order. The parties herein are referred to as assessee and Revenue for the sake of convenience.
2. Bri

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interest and penalties. In appeal, Commissioner (Appeals) upheld the demand but however, set aside the penalties invoking section 80 of the Finance Act, 1994. Aggrieved the assessee has filed Appeal No.ST/647/2011 against confirmation of demand and department has filed Appeal No. ST/687/2011 against setting aside the penalties.
3. On behalf of the assessee, ld. counsel Shri M.N. Bharathi submitted that the marine courses are approved by Government of India authorities and no further statutory approval is required. He submitted the activity would not fall under Commercial Coaching or Training Service. The ld. counsel explained that the National Maritime Academy was set up for the purpose of providing training to the officials / employees o

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nder the definition of Commercial Training or Coaching Services and therefore the assessees are not liable to pay service tax.
4. The ld. AR Shri R. Subramanian appearing for the department reiterated the findings in the impugned order. He also pleaded that the Commissioner (Appeals) has erred in setting aside the penalties.
5. Heard both sides.
6. We have perused the records carefully. The ld. counsel has produced copies of certificates issued by the assessee for various courses. Vide letter dated 21.8.1998, the Ministry of Surface Transport has granted approval for the course of 'Personal Safety and Social Responsibility'. Again by letter dated 8.10.1998, the Ministry of Surface Transport has granted approval to conduct 'Proficiency Me

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GST Returns for past period

GST Returns for past period
Query (Issue) Started By: – Krishna V Dated:- 11-4-2018 Last Reply Date:- 15-4-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Sir,
A Tax payer is liable to pay duty for last 4 months and did not file returns. Now he is ready to pay with int. and file returns. If he takes registration now,
(1) is it possible to file return for the past periods
(2) if not how to handle the situation.
Request the experts to offer their suggestions to resolve the iss

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IGST on Customer Consgined item for production purpose

IGST on Customer Consgined item for production purpose
Query (Issue) Started By: – MistralSolutionsPrivateLimited Dated:- 11-4-2018 Last Reply Date:- 12-4-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear All,
Overseas customer wants to send few specific components (FOC) to our production unit and wants us to integrate the components into the final product. The final product will be exported to him .
In this scenario, we will have to pay IGST at the time of import. This is clear.
The question is whether the importer can avail the ITC.
As per section, serial # 2D of section 16 of GST act, ITC is not eligible if the payment is not made to the supplier. Since we are not going to make the payment to the supplier as the c

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ion, serial # 2D of section 16 of GST act, ITC is not eligible if the payment is not made to the supplier. Since we are not going to make the payment to the supplier as the components are supplied free of cost. Please clarify in this scenario, can we avail the ITC or not.
Reply By KASTURI SETHI:
The Reply:
You will do assembling which is manfacturing process. How will you arrive at correct transactional value for the purpose of payment of GST ? May be for the purpose of export. Full value of goods including IGST to be paid, if you want ITC. This is my view. I would like oher experts to intervene.
Reply By Susheel Gupta:
The Reply:
Dear Sir
IGST on import is paid on reverse charge basis. condition of payment to supplier is not their whe

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Import Export Code (IEC) after GST

Import Export Code (IEC) after GST
Query (Issue) Started By: – lakush jain Dated:- 11-4-2018 Last Reply Date:- 15-4-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Do I need to register for IEC code or can I just use GSTIN number?
Below memo states that I can use GSTIN number but it is confusing that whether I still need to register with DGFT for IEC to consider my PAN number as IEC?
http://dgft.gov.in/Exim/2000/TN/TN17/TN0918.pdf – https://www.taxmanagementindia.com/visitor/detail_circular.asp?ID=55882&kw=Changes-in-IEC-with-the-introduction-of-GST-regd
Reply By Alkesh Jani:
The Reply:
Sir, As GSTIN itself is pan base number, you do not require to register with DGFT. which clear from the para 2 of the said TN. Moreover

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N would be the key identifier. DGFT in its Trade Notice No. 09, dated 12-6-2017 has stated that PAN would be the Import Export Code (IEC). However, while PAN is identifier at the entity level, GSTIN would be used as identifier at the transaction level for every import and export. Further, in scenarios where GSTIN is not applicable, UIN or PAN would be accepted as IEC. It is advised that all importers need to quote GSTIN in their Bills of Entry in addition to IEC. In due course of time IEC would be replaced by PAN/GSTIN.
Reply By YAGAY AND SUN:
The Reply:
Please also check Trade Notice No. 02/2018-19 dtd. 11th April 2018 Launch of facility to check status of Importer Exporter Code (IEC) application made to DGFT.
IEC holders may please not

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GIST OF RECENT PRONOUNCEMENTS ON GST (PART-VII)

GIST OF RECENT PRONOUNCEMENTS ON GST (PART-VII)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 11-4-2018

Goods and Services Tax (GST), introduced from July 1, 2017 is over nine months old now but has resulted in operational and implementation disruptions affecting all stakeholders. GST law, as drafted and legislated, is not free from the interpretational hassles. GST Council his however, making regular changes to fix the anomalies and hardships faced by taxpayers. There were no legislative changes in the Union Budget -2018.
Taxpayers have already started challenging various provisions of GST laws and rules framed there under with more than 100 writs being filed in different courts. High courts and Supreme court have taken a liberal stand so far in view of the fact that law is new and is yet evolving. However, CBIC may move to Supreme court where the verdict is against the Government. This has been indicated in Circular No. 39 dated 03.04.2018 wherein it

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on from old indirect tax regime to GST regime, some arrangements were required to be made and conditions with respect thereto be imposed.
Further, Court referred to SC ruling in Jayam & Co., where it was held that when concession in form of Input Tax Credit is given by a Statute, Legislature has power to make provision stating the form and manner, in which such concession shall be allowed and there was no right, inherent or otherwise, vested with dealers to claim ITC benefit.
* In Age Industries Pvt. Ltd v. Assistant State Tax Officer, SGST Department, Kochi, [ 2018 (1) TMI 1116 – KERALA HIGH COURT ] where the assessee had sent goods to three parties for quality appraisal on job work basis against a series of delivery challans, it was held that detention of goods for reasons that they were not accompanied by document provided under rule 138(2) of Kerala GST Rules (e way bill) and were intended to be supplied to an unregistered firm was not sustainable. Therefore, it was decided that

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mendations made by Goods and Services Tax Council are in violation of Election Code of Conduct.
* In R.R. Agro Industries v. State of U.P. – 2018 (2) TMI 608 – ALLAHABAD HIGH COURT , the assessee was transporting the consignment of goods from one State to another State and the department seized the consignment at Ghaziabad under section 129(1) of the Uttar Pradesh GST Act, 2017 but the assessee contended that the transaction in question was covered under the IGST Act, 2017 and the provisions of the UP GST Act, 2017 would not be applicable. Such consignment was not liable to be seized under the UP GST Act, 2017 and thus the assessee filed the writ petition in the High Court. It was held that in the matter of seizure under the provisions of the IGST Act, 2017, the provisions of Central GST Act, 2017, such as Section 129, would apply mutatis mutandis. The impugned order of seizure could not be held to be bad, in law, only for the reason that the wrong provision of Act had been mentioned

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nline and avail credit.
* In M/s. Arihant Superstructure Limited v. The Union of India through the Commissioner (GST) , The Commissioner, Central Goods and Service Tax, (2018) 3 TMI 1268 (Rajasthan), where the assessee filed GST Tran-1 by electronic mode but returns filed by the electronic mode are not generated on the website of the Department and thus, were not accepted. By placing reliance in the case of Padmavati Enterprise, Abicor and Binzel Technoweld Pvt. Ltd. v The Union of India & Another [(2018) 3 TMI 539 Bombay High Court] it was directed to accept the returns on provisional basis.
* In Special Ashoka Beedi Works v. GST Officer, Madanpalle 2018 (3) TMI 739 – TELANGANA AND ANDHRA PRADESH HIGH COURT, it was held that since the seized vehicle was not liable for confiscation in default of payment of tax that may be determined/already determined, no purpose will be served by keeping the said vehicle under continued detention and was ordered to be released.
* In Shankar Moha

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Export Invoice with IGST

Export Invoice with IGST
Query (Issue) Started By: – lakush jain Dated:- 11-4-2018 Last Reply Date:- 18-4-2018 Goods and Services Tax – GST
Got 15 Replies
GST
I want to export some items to Nepal. The total amount of export is 1,00,000. I do not have any LUT yet so I will include IGST in the invoice which comes out to be 18,000.
Now my total invoice amount becomes
Net – 1,00,000
IGST – 18,000
Grand Total = 1,18,000 INR
Now the person in NEPAL will not pay this GST to me because he has nothing to do with this 18% tax which I included in the invoice. What should I show in the invoice to credit this 18,000 INR because the person in NEPAL will only pay me 1,00,000 even though the invoice amount is 1,18,000.
Please tell me how to show 18,000 pre-paid in the invoice for export with IGST?
Thanks,
Reply By Ganeshan Kalyani:
The Reply:
In Tax invoice show the breakup of basic + tax. In commercial invoice shown total amount . Tax invoice is for GST compliance purpose and commerci

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ot required physical LUT .System generate
Application Reference number which is sufficient for export of your goods.
Reply By lakush jain:
The Reply:
This ARN number generated by online LUT portal, can I use just this with transport company to send my goods or do I need any other supported documents while sending my goods?
Also do I need any Import Export Code (or IC code) before sending my goods to NEPAL or to generate LUT?
Reply By KASTURI SETHI:
The Reply:
For export also, Import Export Code is must.
Reply By lakush jain:
The Reply:
but according to below MEMO , it says that if you have GSTIN number then IEC code is not necessary ? Going forward only GSTIN number will be used for transaction. I do have GSTIN number then do I still need to register for IEC code?
http://dgft.gov.in/Exim/2000/TN/TN17/TN0918.pdf
Reply By KASTURI SETHI:
The Reply:
PAN is to be treated as IEC if the goods to be exported are fully exempted.
Reply By KASTURI SETHI:
The Reply:
Pl.read PAN based

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Number, is generated online. It further clarified that no documents are required to be physically submitted to the jurisdictional office for acceptance of LUT. The Circular also stated that if an exporter's LUT has been accepted and later if it was discovered that the exporter was ineligible to furnish a LUT in place of a bond, then the LUT will be liable for rejection and such LUT shall be deemed to have been rejected from the very beginning.
The Circular was issued upon receiving various queries from the field formations and exporters regarding a technical glitch that the LUTs submitted via online in FORM GST RFD-11 on the common portal were not visible to the jurisdictional officers of the Central Board of Indirect Taxes and Customs (CBIC) and of a few states.
Reply By Subhash Modi:
The Reply:
You need IEC, PAN, GSTIN whether the export is without payment of IGST under LUT or on payment of IGST under claim of refund, You can prepare 1) commercial invoice (international format bot

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GsT liability

GsT liability
Query (Issue) Started By: – Vandana M Dated:- 11-4-2018 Last Reply Date:- 15-4-2018 Goods and Services Tax – GST
Got 4 Replies
GST
I am registered in Delhi and I get a service contract from outside India.
As per the contract I have to provide services in India (Delhi and outside Delhi as well).
What will be the GST liability in this case ?
Reply By Ganeshan Kalyani:
The Reply:
What is the nature of service?
Reply By KASTURI SETHI:
The Reply:
GST applicable.
Rep

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The Andhra Pradesh Goods and Services Tax (Seventeenth Amendment) Rules, 2017.

The Andhra Pradesh Goods and Services Tax (Seventeenth Amendment) Rules, 2017.
G.O.Ms.No.161 Dated:- 11-4-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
REVENUE DEPARTMENT
(COMMERCIAL TAXES-II)
[G.O.Ms.No.161, Revenue (Commercial Taxes-II), 11th April, 2018.]
NOTIFICATION
In exercise of the powers conferred by Section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government hereby make the following Rules further to Amend the Andhra Pradesh Goods and Services Tax Rules, 2017, issued in G.O.Ms.No.227, Revenue (CT-II) Dept., Dated : 22-06-2017 as subsequently amended namely,-
These Rules may be called the Andhra Pradesh Goo

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n of goods where the goods are sent by one job worker to another or are returned to the principal:
Provided further that the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.”;
(ii) in Rule 127, in clause (iv), after the words “to furnish a performance report to the Council by the tenth”, the word “day” shall be inserted;
(iii) in Rule 129, in sub-rule (6), for the words “as allowed by the Standing Committee”, the words “as may be allowed by the Authority” shall be substituted;
(iv) in Rule 133, after sub-rule (3), the following sub-rule may be added, namely:-

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e Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.”;
(vi) after Rule 137, in the Explanation, in clause (c), after sub-clause (b), the following sub-clause shall be added, namely : –
“(c) any other person alleging, under sub-rule (1) of Rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.”;
(vii) after Rule 138D, the following Explanation shall be deemed to have been added, wi

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Notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year furnish the details of outward supply of goods or services or both in FORM GSTR-1

Notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year furnish the details of outward supply of goods or services or both in FORM GSTR-1
38/1/2017-Fin(R&C)(56) Dated:- 11-4-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division

Notification
38/1/2017-Fin(R&C)(56)
In exercise of the powers conferred by section 148 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the Act), the Government of Goa, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 cro

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Extend the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6

Extend the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6
01-E/2018 Dated:- 11-4-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
DEPARTMENT OF COMMERCIAL TAXES
Office of the Commissioner of Commercial Taxes, (Karnataka), Vanijya Therige Karyalaya, Gandhinagar,
Bengaluru,
NOTIFICATION (1-E/2018)
No. KGST.CR.01/17-18, Dated: 11.04.2018
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 o

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Extend time limit for furnishing the details of outward supplies in FORM GSTR-1

Extend time limit for furnishing the details of outward supplies in FORM GSTR-1
01-D/2018 Dated:- 11-4-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
DEPARTMENT OF COMMERCIAL TAXES
Office of the Commissioner of Commercial Taxes, (Karnataka), Vanijya Therige Karyalaya, Gandhinagar,
Bengaluru,
NOTIFICATION (01-D/2018)
No. KGST.CR.01/17-18, Dated: 11.04.2018
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the Act), on the recommendations of the Council, the time limit for furnishing the details of outward supplies in FORM

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Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crore

Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crore
09/2018 Dated:- 11-4-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (09/2018)
No. FD 47 CSL, 2017, Bengaluru, dated: 11.04.2018
In exercise of the powers conferred by section 148 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the Act), the Government of Karnataka, on the recommendations of the Council, hereby 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

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Smt. Leena P. Nair Proprietrix, C.B Traders Versus The GST Council, Commissioner Office of The GST Council Secretariat, New Delhi And The Commissioner of State Tax, Thiruvananthapuram

Smt. Leena P. Nair Proprietrix, C.B Traders Versus The GST Council, Commissioner Office of The GST Council Secretariat, New Delhi And The Commissioner of State Tax, Thiruvananthapuram
GST
2018 (4) TMI 1378 – KERALA HIGH COURT – 2018 (16) G. S. T. L. 434 (Ker.)
KERALA HIGH COURT – HC
Dated:- 11-4-2018
W. P. (C). Nos. 9067, 9081, 10397, 11906 And 11911 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri.R.Sreejith Sri.P.Jinish Paul Um.Mekhala M.Benny Smt.Mary Jossy And  Sri.Achyut K Padmaraj
For The Respondent : Sri. N. Nagaresh And Smt. Thushara James
JUDGMENT
In terms of the provisions contained in the Goods and Services Tax Statutes brought into force with effect from 01.07.2017, the petitioners

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er which the GST Network was directed to identify the taxpayers who could not complete filing of FORM GST TRAN-1 on the basis electronic audit trail and to provide them facility to complete the filing of FORM GST TRAN-1.
3. In the light of the submission made by the learned counsel for the GST Network, the writ petitions are disposed of directing the GST Network to make appropriate facilities/provisions to enable the petitioners to complete the filing of FORM GST TRAN-1 as directed in circular No.39/13/2018- GST dated 03.04.2018. The petitioners are free to contact the Nodal Officers appointed by the GST Network, the Central and State Governments in terms of the said circular, for follow-up action.
Case laws, Decisions, Judgements, Ord

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Extend the time limit for the details of outward supply of goods or services or both in FORM GSTR-1

Extend the time limit for the details of outward supply of goods or services or both in FORM GSTR-1
FA-3-86/2017-1-V-(42) Dated:- 11-4-2018 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhawan, Bhopal
Bhopal, the 11th April, 2018
FA-3-86/2017-1-V-(42).- In exercise of the powers conferred by Section 148 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification refe

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M/s Maneesh Singh Versus State Of U.P. And 3 Others

M/s Maneesh Singh Versus State Of U.P. And 3 Others
GST
2018 (5) TMI 169 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 11-4-2018
Writ Tax No. 625 of 2018
GST
Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ.
For the Petitioner : Anil Kumar,Dharam Pal Singh
For the Respondent : C.S.C.,Abhinav Ojha
ORDER
Heard Shri D.P. Singh, learned Senior Counsel assisted by Shri Anil Kumar appearing for the petitioner and Shri Abhinav Ojha, learned counsel for the respondents.
It is contended that in view of Section 173 of the U.P. Goods and Service Tax Act, 2017, clause (b) of sub-Section (2) of Section 172 and Sections 192 and 193 of the U.P. Municipal Corporation Act, 1959 are omitted and, thus, the

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M/s Modern Advertising And Marketting And 07 Others Versus State of U.P. And 02 Others

M/s Modern Advertising And Marketting And 07 Others Versus State of U.P. And 02 Others
GST
2018 (5) TMI 170 – ALLAHABAD HIGH COURT – 2018 (16) G. S. T. L. 438 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 11-4-2018
WRIT TAX No. – 622 of 2018
GST
Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ.
For Petitioner : Gulrez Khan,Javed Husain Khan
For Respondent : C.S.C.,Sudhanshu Pandey
ORDER
Heard Shri W.H. Khan, learned Senior Counsel assisted by J.H. Khan appearing for the petitioners and Shri Sudhanshu Pandey, learned counsel for the respondents.
It is contended that in view of Section 173 of the U.P. Goods and Service Tax Act, 2017, clause (b) of sub-Section (2) of Section 172 and Sections 192 and 19

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Surendra Steel Supply Company Versus State of U.P. And Another

Surendra Steel Supply Company Versus State of U.P. And Another
GST
2018 (5) TMI 526 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 118 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 11-4-2018
Writ Tax No. 628 of 2018
GST
Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ.
For the Petitioner : Niraj Kumar Singh,Amit Mahajan
For the Respondent : C.S.C.
ORDER
Petitioner-consignor is a registered dealer having GSTIN No. 06/AGMPK6002C1ZV and consignee is also a registered dealer having GSTIN No. 09AASPG5387L1ZU. The consignee purchased M.S. Bar (mix size) from consignor valued at Rs. 10,73,100/-. Under the purchase order the goods were being transported from Haryana where the petitioner's company is situate to Kan

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no. 2, however, seizure order under Section 129(1) of the U.P. Goods and Service Tax Act, 2017 (in short 'GST Act, 2017') has been passed on 02.04.2018 at about 8-55 a.m. much before the time fixed for physical verification and inspection of the goods. It is also submitted that it has wrongly been recorded in the seizure order passed under Section 129(1) of the GST Act, 2017 that goods were being transported unauthorisedly without any E-Way Bill No.01. Learned counsel for the petitioner points out that it does not appeal to reason and logic that when E-Way Bill No.01 was generated on 01.04.2018 at about 09-57 a.m. and the same would not be produced before the authority and the fact to the contrary has wrongly been recorded in order

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Greenlam Industries Ltd, Marudhar Polysacks Pvt Ltd, Vaishno Wire Pvt Ltd, Maharaja Cables, Wellmac Plastics Private Limited Versus C.G. ST C & C. E-Alwar And C.C.E. & S.T. -Jaipur-I, Commissioner Of Cgst & Central Excise-Jaipur-I (Appeal)

Greenlam Industries Ltd, Marudhar Polysacks Pvt Ltd, Vaishno Wire Pvt Ltd, Maharaja Cables, Wellmac Plastics Private Limited Versus C.G. ST C & C. E-Alwar And C.C.E. & S.T. -Jaipur-I, Commissioner Of Cgst & Central Excise-Jaipur-I (Appeal)
Central Excise
2018 (4) TMI 1552 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 11-4-2018
E/50001, 50041, 50152, 50153, 50158, 50159, 50185, 50186, 50188, 50189, 50193, 50225, 50226/2018-DB – Final Order No. 51427-51514/2018
Central Excise
E/50001, 50041, 50152, 50153, 50158, 50159, 50185, 50186, 50188, 50189, 50193, 50225, 50226, 50235, 50257, 50260, 50263, 50269, 50270, 50271, 50294, 50295, 50297, 50298, 50299, 50300, 50330, 50336, 50347, 50348, 50368, 50379, 50380, 50405, 50406, 50407, 50408, 50409, 50411, 50415, 50434, 50435, 50481, 50489, 50501, 50503, 50522, 50524, 50525, 50535, 50551, 50552, 50553, 50560, 50585,0599, 50603, 50606, 50615, 50639, 50694, 50703, 50704, 50705, 50722, 50727, 50743, 50744, 50763, 50775, 5

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Ltd, Budhia Steel, Pine Laminates Pvt Ltd, Sanwariya Furnaces Pvt Ltd, Shree Salasar Polyflex Pvt Ltd, Allied JB Friction Pvt Ltd, Aakriti Prime, Tokai Rubber Auto Parts Industries Pvt Ltd, Unik Dispoware Pvt Ltd, Takahata Precision India Pvt Ltd, Sanjo Forge India Pvt Ltd, Fine Products Pvt Ltd, TS Tech Sun Rajasthan Pvt Ltd, New Swan Enterprises (Unit IV), Inox Air Products Private Limited, Raghupati Casting P Ltd, Giri Raj Casting P Ltd, Galaxy Taps Private Limited Neemrana Steel Service Centre India, Trans Acnr Solutions P Ltd, Maruti Products Pvt Ltd, Sanjog Steels Pvt Ltd, BMI Industries, Fiem Industries Limited, Banglore Polycotters Pvt Ltd, Oji Jk Packaging P Ltd, Motherson Sumi Systems Ltd, Shriram Pistons & Rings Limited, Ramco Industries Ltd, Ujala Pumps Pvt Ltd, Veekay Polycoats Ltd, Century Metal Recycling Privte Ltd, Surya Metalloys Pvt Ltd, BMI Cable Pvt Lt, Rajshree Global Pvt Ltd, Bestex M M India Pvt Ltd, Satyam Plastfab Pvt Ltd, Easa Elevators Pvt Ltd, Suraksha Flex

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tating investment in the establishment of new enterprises under the various schemes of Rajasthan Government. The appellants (assessees) were eligible for subsidies as per the various schemes applicable to the assesses and they were required to deposit VAT/CST/SGST at the applicable rate with the Government and in terms of the scheme notified, will be entitled to disbursement of subsidy by the appropriated authorities. The subsidy concern is sanctioned and disbursed in Form 37B and as such challans in the form VAT 37B can be utilised for discharge of the VAT liability of the appellant for subsequent period. The Revenue was of the view that VAT liability discharged by the utilisation of the investment subsidy granted in Form 37B actually paid, for the purpose of Section 4 of the Central Excise Act. Accordingly, the Revenue proceeded to include such subsidy amounts in the value of the goods cleared by the appellants and demanded the difference of the duty. Being aggrieved, the appellants

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whether such subsidy amounts are required to be included in the assessable value of the goods manufactured by the appellants, in terms of Section 4 of the Central Excise Act. As per the concept of transaction value outlined in Section 4, with effect from 01/07/2000, any sales tax/VAT actually paid can be deducted from the transaction value for payment of excise duty. Revenue has taken the view that payment of VAT using 37B Challans cannot be considered as actual payment of VAT.
8. Both sides have referred to the decision of the Apex Court in the case of Super Synotex India Ltd. In the above decision the Apex Court has categorically held that after 01/07/2000, unless the sales tax/VAT is actually paid to the good, no benefit towards excise duty can be given in terms of Section 4(3)(d). However, we note that the Tribunal in the case of Welspun Corporation Ltd. (Supra) has distinguished the decision of the Apex Court in the light of Gujarat VAT Act, 2003. In the Welspun Corporation Ltd.

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company opted for “Remission of Tax Scheme” and was thus eligible for the Capital subsidy in the form of remission of Sales Tax subject to the conditions to be fulfilled…. The subsidy in the form of remission of sales tax was in fact a percentage of capital investment… Separate assessment orders were thus issued by the assessing officer of the sales tax department from time to time towards the incentive scheme amount. The Competent Authority was required to necessarily pass order for remission of such tax separately for each tax period. The remission of tax is thus directly related to capital investment in fixed asset. There was no option to claim exemption from payment of sales tax. The quantum of remission was based upon the investment made in the fixed assets. The condition of the remission amongst others included to remain in production, employment of certain percentage of persons in assessee unit, and numerous other conditions as brought out in Para 9 of the impugned Order-in

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In order to generate e-waybills for Inter-State movement of goods under the Andhra Pradesh Goods and Services Tax Act and or Rules, 2017)

In order to generate e-waybills for Inter-State movement of goods under the Andhra Pradesh Goods and Services Tax Act and or Rules, 2017)
NO. CCT/CCW/GST/74/2015 Dated:- 11-4-2018 Andhra Pradesh SGST
GST – States
GOVERNMENT OF ANDHRA PRADESH
COMMERCIAL TAXES DEPARTMENT
CIRCULAR NO. CCT/CCW/GST/74/2015
DATED: 11-4-2018
In exercise of the powers conferred under clause (d) of sub-rule 14 of rule 138 of the Andhra Pradesh Goods and Services Tax Rules, 2017, the Chief Commissioner of Sta

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