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GST – States – EXN-F(10)-44/2017-72/2017-State Tax – Dated:- 16-1-2018 – Government of Himachal Pradesh Excise and Taxation Department No.EXN-F(10)-44/2017 Dated: Shimla-2 16th January, 2018 Notification No. 72/2017-State Tax In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Himachal Pradesh Goods and Goods and Services Tax Act, 2017 (10 of 2017) (hereinafter in this notification referred to as the Act) and in supersession of notification No. 58/2017 -State Tax dated 15th November, 2017, published in the Gazette of Himachal Pradesh, vide number No. EXNF(10)-20/2016-Vol.1, dated 15th November, 2017, except as respects things done or omitted to be done before such superses

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GST – States – EXN-F(10)-44/2017-73/2017-State Tax – Dated:- 16-1-2018 – Government of Himachal Pradesh Excise and Taxation Department No.EXN-F(10)-44/2017 Dated: Shimla-2 16th January, 2018 Notification No. 73/2017-State Tax In exercise of the powers conferred by section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to wai

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GST – States – EXN-F(10)-44/2017-75/2017-State Tax – Dated:- 16-1-2018 – Government of Himachal Pradesh Excise and Taxation Department Notification No. 75/2017-State Tax No.EXN-F(10)-44/2017 Dated: Shimla-2 the 16th 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 is pleased to make 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 (Sixteenth Amendment) Rules, 2017. (2) Unless otherwise specified, they shall come into force with effect from 29th December, 2017. 2. In the Himachal Pradesh Goods and Services Tax Rules, 2017, – (i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) The Unique Identity Number granted under the Central Goods and Services Tax Act, 2017 shall be deemed to be granted under the Hi

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

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f 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 20th November, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods shall be granted. ; (iv) in rule 95 – (a) for sub-rule (1), the following sub-rule shall be substituted, namely:- (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly o

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ituted, namely:- Form GST REG-10 [See rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. Part -A (i) Legal name of the person (ii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country (iii) Name of the Authorised Signatory (iv) Email Address of the Authorised Signatory (v) Name of the representative appointed in India, if any (a) Permanent Account Number of the representative in India (b) Email Address of the representative in India (c) Mobile Number of the representative in India (+91) Note- Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B. Part -B 1. Details of Authorised Signatory First Name Middle Name Last Name Photo Gender Male / Female / Others Designation Date of Birth DD/MM/YYYY F

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le from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature Place: Date: Name of Authorised Signatory: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business of representative in India, if any: (a) For own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above – A copy of the Consent Letter with any document in support of the ownership of the premises

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application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <<name of the authorised signatory>> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Haryana Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/ us. Signatures of the persons who is in charge. S. No. Full Name Designation/Status Signature 1. Acceptance as an authorised signatory I <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Signature of Authori

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shall be substituted, namely:- Form GSTR -11 [See rule 82] Statement of inward supplies by persons having Unique Identification Number (UIN) Year Tax Period 1. UIN 2. Name of the person having UIN Auto populated 3. Details of inward supplies received (Amount in Rs. for all Tables) GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax Place of Supply No Date Value Integrated tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 3A. Invoices received 3B. Debit/Credit Note received Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Signature Name of Authorised Signatory Date Designation /Status Instructions:- 1. Terms Used:- a. GSTIN :- Goods and Services Tax Identification Number b. UIN :- Unique Identity Number 2. Refund applications has to be filed in the same State in which the Unique Identity Number

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gt;> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government. Date: Place: Signature of Authorised Signatory: Name: Designation / Status Instructions 1. Application for refund shall be filed on quarterly basis. 2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11. 3. There will be facility to edit the refund amount as per eligibility. 4. Requisite certificate issued by MEA granting the facility of refund shall be produced before the proper officer for processing refund claim. . (x) In the said rules, in FORM GST DRC-07, the Table at serial no. 5 shall be omitted. By Order, Pr. Secretary (E&T) to th

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2018 (5) TMI 595 – GUJARAT HIGH COURT – TMI – Maintainability of petition – Held that: – the cause stated in the petition no longer survives – the petition is disposed of as having become infructuous. – SPECIAL CIVIL APPLICATION NO. 316 of 2018 Dated:- 16-1-2018 – MS. HARSHA DEVANI AND MR. A.S. SUPEHIA JJ. MS SANDHYA D NATANI, ADVOCATE FOR THE PETITIONER(S) NO. 1 (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) Ms. Sandhya Natani, learned advocate for the petitioner, under instructions, states that

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2018 (7) TMI 1301 – SUPREME COURT OF INDIA – TMI – Validity of reopening of assessment – notice issued to non existent company – Held that:- We have perused the Review Petition and record of the Special Leave Petition and are convinced that the order of which review has been sought does not suffer from any apparent error warranting its reconsideration. Review petition – REVIEW PETITION(C) NO .2960/2017 IN SLP(C) NO .10510/2017 Dated:- 16-1-2018 – Mr. R.K. Agrawal And Mr. Abhay Manohar Sapre JJ

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GST – States – 03/2018-GST – Dated:- 16-1-2018 – Circular No. 03/2018-GST Commissioner of State Tax Chhattisgarh, Raipur 385 Raipur, Date: 16.01.2018 To, Additional Commissioners/ Joint Commissioners/ Deputy Commissioners/ Assistant Commissioners/ State Tax Officers State Tax, Chhattisgarh (All) …………………………………………. Subject: Filing of Returns under GST- regarding The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has taken certain decisions in regard to filing of returns by taxpayers. Subsequently, various representations have been received seeking clarifications on various aspects of return filing such as return filing dates, applicability and quantum of late fee, amendment of errors in submitting / filing of FORM GSTR-3B and other related queries. In order to consolidate the information in various notifications and circulars regarding return filing a

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nancial year or current financial year of uptol.5 Crores rupees and above 1.5 Crores rupees respectively. Since, the option of quarterly filing was not available earlier, many taxpayers have already filed their FORM GSTR-1 for the month of July, such taxpayers shall not file these details again and shall only file details for the month of August and September, 2017. For those, who have not filed their FORM GSTR-1 for the month of July, they shall also file their FORM GSTR-1 for the month of July separately and then file their FORM GSTR-1 on quarterly basis for the month Of August and September, 2017. 1.3 It has been further decided that the time period of filing of FORM GSTR-2 and FORM GSTR-3 for the months of July 2017 to March 2018 would be worked out by a Committee of officers and communicated later. 1.4 Registered persons opting for Composition scheme are required to file their returns quarterly in FORM GSTR-4. The due date for filing of FORM GSTR-4 for the quarter ending September

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eriodicity for the entire financial year. In cases, where the registered person wrongly reports his aggregate turnover and opts to file FORM GSTR-1 on quarterly basis, he may be liable for punitive action under the Chhattisgarh Goods and Services Act, 2017. 2. Applicability and quantum of late fee: 2.1 The late fee for the months of July, August and September for late filing of FORM GSTR-3B has already been waived off vide Notification No. 28/2017-State Tax dated 6th September 2017 and 50/2017-State Tax dated 26th October 2017. 2.2 It has been decided that for subsequent months, i.e. October 2017 onwards, the amount of late fee payable, by a taxpayer whose tax liability for that month was 'NIL', will be ₹ 20/- per day (Rs. 10/- per day each under CGST & SGST Acts) instead of ₹ 200/- per day (Rs. 100/- per day each under CGST & SGST Acts). For other taxpayers, whose tax liability for that month was not 'NIL', late fee payable will bc ₹ 50/- per

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of the registered person. 3.2 Since, the GST Council has decided that the time period of filing of FORM GSTR-2 and FORM GSTR-3 for the month of July 2017 to March 2018 would be worked out by a committee of officers, the system based reconciliation prescribed under Circular No. 7/7/2017-GST dated 1st September 2017 can only be operationalized after the relevant notification is issued. The said circular is therefore kept in abeyance till such time. 3.3 The common errors while submitting FORM GSTR-3B and the steps needed to be taken to rectify the same are provided in the table annexed herewith. The registered person needs to decide at which stage of filing of FORM GSTR-3B he is currently at and also the error committed by him. The corresponding column in the table provides the steps to be followed by him to rectify such error. 4. It is clarified that as return in FORM GSTR-3B do not contain provisions for reporting of differential figures for past month(s), the said figures may be repor

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uld be taken to ensure the accuracy of the figures before proceeding to offset the liabilities. 6. It is further clarified that the information furnished by the registered person in the return in FORM GSTR-3B would be reconciled by the department's system with the information furnished in FORM GSTR-1 and discrepancies, if any, shall be dealt with in accordance with the relevant provisions of the CGGST Act, 2017 and rules made there under. Detailed instructions regarding reconciliation of information furnished in FORM GSTR-3B with that contained in FORM GSTR-2 and FORM GSTR-3 will be issued in due course of time. 7. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of this office. (Sangeetha P.) Commissioner of State Tax Chhattisgarh, Raipur Stage of Return Filing (GSTR – 3B) Common Error- I Stage 1 Stage 2 Stage 3 Stage 4 Confirmed Submission Cash Ledger Updated Offset Liability Return Filed Return liabilities/Input tax credit avail

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not sure of how to proceed. What can they do? The company may use the edit return facility to add such liability in their submitted return and then proceed for filing of their return. Company A has four units in Haryana, while filing their return for the month of July, they inadvertently, missed on details of a last minute order. Since, they had already submitted and confirmed their output supply details, but were not sure of how to proceed. They added cash in the cash to the extent of their under reported liability. What can they do? The company may use the edit return facility to add such liability in their submitted return. Further, the company may generate a fresh challan under FORM GST PMT-06 to additional cash or utilize their credit and furnish their return. Company A has four units in Haryana, while filing their return for the month of July, they inadvertently, missed on details of a last minute order. The Company had filed their returns in order to not pay late fee and other p

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lity and cash ledger may be partially debited to offset such liability. Remaining balance may either be claimed as refund or used to offset future liabilities. Liability may be adjusted in return of subsequent month(s) or refund may be claimed where adjustment is not feasible. Liability was over reported Company B had reported an inter-State sale but realized that the same sale was counted twice and hence was not to be reported. But the return form was already submitted and no change could be done to the liabilities. What can company B do? In this case, Company B has the option to use the "edit" facility to reduce such liability and proceed to file their return. Company B had reported an inter-State sale but realized that the same sale was counted twice and hence was not to be reported or taxed. But the return form was already submitted and no change could be done to reduce the liabilities. Further, the company had already deposited cash in their cash ledger before realizing

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lectronic cash ledger as per the return liability. No action was taken after this step. All liabilities were offset by debiting the cash and credit ledger. No action was taken after this step. Return was filed. Use Edit facility to rectify wrongly reported liability Use Edit facility to rectify wrongly reported liability and cash ledger may be debited to offset new liability, where sufficient balances are not available in the credit ledger. Remaining balance, if any may be either claimed as refund or used to offset future liabilities. Unreported liability may be added in the next month s return with interest, if applicable. Also, adjustment may be made in return of subsequent month(s) or refund may be claimed where adjustment is not feasible. Liability was wrongly reported Company C is registered in the State of Haryana. While entering their outward supplies in FORM GSTR- 3B, the company realized that they had inadvertently, shown inter-State supply as intra-State supply and submitted

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y C was registered in the State of Haryana. While entering their outward supplies in FORM GSTR-3B, the company realized that they had inadvertently, shown inter-State supply as intra-State supply and submitted the return. The company paid their wrong liability and filed their return in order to avoid late fee and penalty? What can they do? Since, the return has already been filed, then the company will have to report the inter-State supply in their next month s liability and adjust their wrongly paid intra-State liability in the subsequent months returns or claim refund of the same. Change in FORM GSTR-1 Such taxpayers will have to file for amendments by filling Table 9 of the subsequent month s / quarter s FORM GSTR-1. Stage of Return Filing (GSTR – 3B) Common Error – IV Stage 1 Stage 2 Stage 3 Stage 4 Confirmed Submission Cash Ledger Updated Offset Liability Return Filed Return liabilities / Input tax credit availed were confirmed and submitted and therefore no change can be done to

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Electronic Credit ledger and may be utilized to offset liabilities for this month or for subsequent months. No Action required in cash ledger Company D, while filing their FORM GSTR -3B for the month of July, inadvertently, misreported Input tax credit of Rs. as ₹ 10,00, 000/-. They had filed their return and paid Rs. in cash. What can they do? Since, the return has already been filed, Company D may add such Input tax credit in their return for subsequent month(s). Change in FORM GSTR-1 No Action Common Error – V Stage 1 Stage 2 Stage 3 Stage 4 Confirmed Submission Cash Ledger Updated Offset Liability Return Filed Return liabilities / Input tax credit availed were confirmed and submitted and therefore no change can be done to the liability. No action was taken after this step. Cash was added to the electronic cash ledger as per the return liability. No action was taken after this step. All liabilities were offset by debiting the cash and credit ledger. No action was taken after t

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heir input tax credit but not used such credit for offsetting their liabilities, they can reduce their input tax credit by using the "edit" facility. Since, they have deposited ₹ 10,00,000/- only in their input tax credit ledger they may deposit additional ₹ 10,00,000/- in the cash ledger by creating challan in FORM GST PMT-06. While filing their FORM GSTR 3B for the months of July, 2017, Company E inadvertently, reported their eligible input tax credit, as ₹ 20,00,000/- instead of ₹ 10,00,000/-. Company E also utilized their additional input tax credit and filed their returns. What can they do? Since, the company had utilized ineligible credit to offset such liabilities, the company will have to pay (through cash) / Reverse such over reported utilized input tax credit with interest. Change in FORM GSTR-1 No Action Stage of Return Filing (GSTR – 3B) Common Error – VI Stage 1 Stage 2 Stage 3 Stage 4 Confirmed Submission Cash Ledger Updated Offset Liabil

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h(s). Input Tax Credit of the wrong tax was taken While filing their FORM GSTR 3B for the months of July, 2017, Company E inadvertently, reported their Central Tax credit of ₹ 20,00,000/-as Integrated tax. What can they do? Use edit facility to claim correct central tax credit under the right head. While filing their FORM GSTR 3B for the months of July, 2017, Company E inadvertently, reported their Central Tax credit of ₹ 20,00,000/- as Integrated tax. What can they do? They can use edit facility to correct central tax credit under the right head. For offsetting any integrated tax liability, additional cash may be deposited in the cash ledger by creating challan in FORM GST PMT-06. While filing their FORM GSTR 3B for the months of July, 2017, Company E inadvertently, reported their Central Tax credit of ₹ 20,00,000/- as Integrated tax credit. In order to avoid late fee and penalties, they paid ₹ 20,00,000/- Central Tax in cash and did not utilize their Integrate

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Customs – PUBLIC NOTICE No. 01/2018 – Dated:- 16-1-2018 – OFFICE OF COMMISSIONER OF CUSTOMS, NEW CUSTOM HOUSE, KANDLA-370 210 Phone No. 02860-271468/469, FAX NO. 02836-271467 F. No. S/20-72/PN/IGST Ref/AG/2017-18 Dated: 16/01/2018 PUBLIC NOTICE No. 01/2018 Subject: – reg. Attention of all Importers/ Exporters, Custom Brokers, Members of the Trade and all other concerned is invited regarding IGST refund helpdesk. 2. As per Rule 96 of the CGST Rules, Exporters who have paid IGST on the export consignment are being paid refund of the IGST once the consignment has been exported and the EGM(s) (local and gateway) is/ are filed without error and requisite returns are filed on GSTN portal. 3. However, on account of errors identified by the Custo

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y of the exporters could get their IGST refunds. 5. Taking a further step towards facilitation, it has been decided to form a Helpdesk which can be contacted for any clarification. The contact details of the Helpdesk are as under:- Address:- Office of the Commissioner of Customs New Customs House, Kandla – 370210 Phone No. 02836-271466 Team of the Officers:- Sr. No. Name of the Officer Designation Contact No. 1 Shri Pradeep Sharma Assistant Commissioner 9033025711 2 Shri A.L. Meena Superintendent 9649377792 3 Shri N.R. Meena Superintendent 9408452311 4 Shri Chandan Kumar Inspector 9601484676 5 Shri Praveen Kumar Inspector 8690832241 6 Shri Vikas Bagdi Inspector 9712456270 6. Difficulty faced, if any, may be brought to the notice of the unde

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GST – CONCEPT & STATUS Updated as on 01st January 2018 – Goods and Services Tax – GST – Dated:- 15-1-2018 – INTRODUCTION: The introduction of Goods and Services Tax on 1st of July 2017 was a very significant step in the field of indirect tax reforms in India. By amalgamating a large number of Central and State taxes into a single tax, the aim was to mitigate cascading or double taxation in a major way and pave the way for a common national market. From the consumer point of view, the biggest advantage would be in terms of a reduction in the overall tax burden on goods, which was estimated to be around 25%-30%. Introduction of GST would also make Indian products competitive in the domestic and international markets. Studies show that this would have a positive impact on economic growth. Last but not the least, this tax, because of its transparent and self-policing character, would be easier to administer. GENESIS: 2. The idea of moving towards the GST was first mooted by the then Union

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and the States were clearly demarcated in the Constitution with almost no overlap between the respective domains. The Centre had powers to levy tax on the manufacture of goods (except alcoholic liquor for human consumption, opium, narcotics etc.) while the States had powers to levy tax on sale of goods. In case of inter-State sales, the Centre had power to levy a tax (Central Sales Tax) but the tax was collected and retained entirely by the originating States. As for services, it was the Centre alone that was empowered to levy service tax. Since the States were not empowered to levy any tax on the sale or purchase of goods in the course of their importation into or exportation from India, the Centre levied and collected this tax as additional duties of customs, which was in addition to the Basic Customs Duty. This additional duty of customs (commonly known as CVD and SAD) counter balanced excise duties, sales tax, State VAT and other taxes levied on the like domestic products. Introdu

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y tax- UTGST). The Parliament would have exclusive power to levy GST (integrated tax – IGST) on inter-State trade or commerce (including imports) in goods or services. The Central Government will have the power to levy excise duty in addition to the GST on tobacco and tobacco products. The tax on supply of five specified petroleum products namely crude, high speed diesel, petrol, ATF and natural gas would be levied from a later date on the recommendation of GST Council. 5. A Goods and Services Tax Council (GSTC) was constituted comprising the Union Finance Minister, the Minister of State (Revenue) and the State Finance Ministers to recommend on the GST rate, exemption and thresholds, taxes to be subsumed and other features. This mechanism would ensure some degree of harmonization on different aspects of GST between the Centre and the States as well as across States. One half of the total number of members of GSTC would form quorum in meetings of GSTC. Decision in GSTC would be taken by

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nty four meetings of the GSTC have been held so far. The following major decisions have been taken by the GSTC: (i) The threshold exemption limit would be ₹ 20 lakh. For special category States (except J&K) enumerated in article 279A of the Constitution, threshold exemption limit has been fixed at ₹ 10 lakh. (ii) Composition threshold shall be ₹ 1 crore. As decided in the 23rd meeting of the GSTC, this limit shall be raised to ₹ 1.5 crore after necessary amendments in the Act. Composition scheme shall not be available to inter-State suppliers, service providers (except restaurant service) and specified category of manufacturers. For special category States (except J&K and Uttarakhand) enumerated in article 279A of the Constitution, threshold exemption limit has been fixed at ₹ 75 lakh. (iii) Existing tax incentive schemes of Central or State governments may be continued by respective government by way of reimbursement through budgetary route. The s

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s to compensate States for any revenue loss on account of implementation of GST. The list of goods and services in case of which reverse charge would be applicable has also been finalized. (v) The five laws namely CGST Law, UTGST Law, IGST Law, SGST Law and GST Compensation Law have been recommended. (vi) In order to ensure single interface, all administrative control over 90% of taxpayers having turnover below ₹ 1.5 crore would vest with State tax administration and over 10% with the Central tax administration. Further all administrative control over taxpayers having turnover above ₹ 1.5 crore shall be divided equally in the ratio of 50% each for the Central and State tax administration. (vii) Powers under the IGST Act shall also be cross-empowered on the same basis as under CGST and SGST Acts with few exceptions. (viii) Power to collect GST in territorial waters shall be delegated by Central Government to the States. (ix) Formula and mechanism for GST Compensation Cess ha

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) Supplies from GTA to unregistered persons has been exempted from tax. (xv) Registration and operationalization of TDS/TCS provisions has been postponed till 31.03.2018. (xvi) The e-way bill system shall be introduced nation-wide for all inter-state supplies with effect from 01.02.2018. As regards intra-state supplies, option has been given to States to choose any date on or before 01.06.2018. (xvii) E-Wallet Scheme shall be introduced for exporters from 01.04.2018 and till then relief for exporters shall be given in form of broadly existing practice. (xviii) All taxpayers are required to file return FORM GSTR-3B & pay tax on monthly basis. (xix) Taxpayers with turnover upto ₹ 1.5 Cr are required to file information in FORM GSTR-1 on quarterly basis. Other taxpayers would have to file FORM GSTR-1 on a monthly basis. (xx) Time period for filing FORM GSTR-2 and FORM GSTR-3 for the months of July, 2017 to March 2018 would be worked out by a Committee of Officers. (xxi) Late fee

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y Foreign Diplomatic Mission / UN Organization by the Central Government. (xxvii) www.gst.gov.in, managed by GSTN, shall be the Common Goods and Services Tax Electronic Portal. (xxviii) Rate of interest on delayed payments and delayed refund has been recommended and notified. (xxix) The GST Council has recommended the rules for National Anti-Profiteering Authority. The National Anti-Profiteering Authority has been constituted having Chairman and four technical Members. SALIENT FEATURES OF GST: 8. The salient features of GST are as under: (i) GST would be applicable on supply of goods or services as against the present concept of tax on manufacture of goods or on sale of goods or on provision of services. (ii) GST would be based on the principle of destination based consumption taxation as against the present principle of origin-based taxation. (iii) It would be a dual GST with the Centre and the States simultaneously levying it on a common base. The GST to be levied by the Centre would

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icinal and Toilet Preparations); c) Additional Duties of Excise (Goods of Special Importance); d) Additional Duties of Excise (Textiles and Textile Products); e) Additional Duties of Customs (commonly known as CVD); f) Special Additional Duty of Customs (SAD); g) Service Tax; h) Cesses and surcharges insofar as they relate to supply of goods or services. (ix) State taxes that would be subsumed within the GST are: a) State VAT; b) Central Sales Tax; c) Purchase Tax; d) Luxury Tax; e) Entry Tax (All forms); f) Entertainment Tax (except those levied by the local bodies); g) Taxes on advertisements; h) Taxes on lotteries, betting and gambling; i) State cesses and surcharges insofar as they relate to supply of goods or services. (x) GST would apply to all goods and services except Alcohol for human consumption. (xi) GST on five specified petroleum products (Crude, Petrol, Diesel, ATF & Natural gas) would be applicable from a date to be recommended by the GSTC. (xii) Tobacco and tobacco

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a minimum and it would be harmonized for the Centre and the States as well as across States as far as possible. (xv) All Exports and supplies to SEZs and SEZ units would be zero-rated. (xvi) Credit of CGST paid on inputs may be used only for paying CGST on the output and the credit of SGST/UTGST paid on inputs may be used only for paying SGST/UTGST. In other words, the two streams of input tax credit (ITC) cannot be cross utilized, except in specified circumstances of inter-State supplies for payment of IGST. The credit would be permitted to be utilized in the following manner: a) ITC of CGST allowed for payment of CGST & IGST in that order; b) ITC of SGST allowed for payment of SGST & IGST in that order; c) ITC of UTGST allowed for payment of UTGST & IGST in that order; d) ITC of IGST allowed for payment of IGST, CGST & SGST/UTGST in that order. ITC of CGST cannot be used for payment of SGST/UTGST and vice versa. (xvii) Accounts would be settled periodically between th

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in persons including government departments, local authorities and government agencies, who are recipients of supply, to deduct tax at the rate of 1% from the payment made or credited to the supplier where total value of supply, under a contract, exceeds two lakh and fifty thousand rupees. The provision for TDS has not been operationalized yet. (xxii) Refund of tax to be sought by taxpayer or by any other person who has borne the incidence of tax within two years from the relevant date. (xxiii) Obligation on electronic commerce operators to collect tax at source , at such rate not exceeding two per cent. (2%) of net value of taxable supplies, out of payments to suppliers supplying goods or services through their portals. The provision for TCS has not been operationalized yet. (xxiv) System of self-assessment of the taxes payable by the registered person. (xxv) Audit of registered persons to be conducted in order to verify compliance with the provisions of Act. (xxvi) Limitation period

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ties for contravention of the provision of the proposed legislation has been made. (xxxi) Advance Ruling Authority would be constituted by States in order to enable the taxpayer to seek a binding clarity on taxation matters from the department. Centre would adopt such authority under CGST Act. (xxxii) An anti-profiteering clause has been provided in order to ensure that business passes on the benefit of reduced tax incidence on goods or services or both to the consumers. (xxxiii) Elaborate transitional provisions have been provided for smooth transition of existing taxpayers to GST regime. BENEFITS OF GST: (A) Make in India: (i) Will help to create a unified common national market for India, giving a boost to Foreign investment and Make in India campaign; (ii) Will prevent cascading of taxes as Input Tax Credit will be available across goods and services at every stage of supply; (iii) Harmonization of laws, procedures and rates of tax; (iv) It will boost export and manufacturing activ

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pler tax regime with fewer exemptions; (ii) Reduction in multiplicity of taxes that are at present governing our indirect tax system leading to simplification and uniformity; (iii) Reduction in compliance costs – No multiple record keeping for a variety of taxes- so lesser investment of resources and manpower in maintaining records; (iv) Simplified and automated procedures for various processes such as registration, returns, refunds, tax payments, etc; (v) All interaction to be through the common GSTN portal- so less public interface between the taxpayer and the tax administration; (vi) Will improve environment of compliance as all returns to be filed online, input credits to be verified online, encouraging more paper trail of transactions; (vii) Common procedures for registration of taxpayers, refund of taxes, uniform formats of tax return, common tax base, common system of classification of goods and services will lend greater certainty to taxation system; (viii) Timelines to be prov

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28 States who have opted for the same. The migration of existing taxpayers has already started from November, 2016. The Revenue department of both Centre and States are pursuing the presently registered taxpayers to complete the necessary formalities on the IT system operated by GSTN for successful migration. 10. GSTN has selected 73 IT, ITeS and financial technology companies and 1 Commissioner of Commercial Taxes (CCT, Karnataka), to be called GST Suvidha Providers (GSPs).GSPs would develop applications to be used by taxpayers for interacting with the GSTN. OTHER LEGISLATIVE REQUIREMENTS: 11. Four Laws namely CGST Act, UTGST Act, IGST Act and GST (Compensation to States) Act have been passed by the Parliament and since been notified on 12th April, 2017. All the other States (except J&K) and Union territories with legislature have passed their respective SGST Acts. The economic integration of India was completed on 8th August 2017 when the State of J&K also passed the SGST Act

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ting of GST law and procedures, particularly the CGST and IGST law, which will be exclusive domain of the Centre. This apart, the CBEC has prepared itself for meeting the implementation challenges, which are quite formidable. The number of taxpayers has gone up significantly. The existing IT infrastructure of CBEC has been suitably scaled up to handle such large volumes of data. Based on the legal provisions and procedure for GST, the content of work-flow software such as ACES (Automated Central Excise & Service Tax) would require re-engineering. The name of IT project of CBEC under GST is SAKSHAM involving a total project value of ₹ 2,256 crores. 15. It was also felt that the organizational structure and deployment of human resources needed a review for smooth and effective implementation of GST. A Working Group has after extensive deliberations and studies, submitted its Report which has been approved by the Government and has since been implemented. 16. Augmentation of hum

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uld be responsible for administration of the CGST and IGST law. In addition, excise duty regime would continue to be administered by the CBEC for levy and collection of central excise duty on five specified petroleum products as well as on tobacco products. CBEC would also continue to handle the work relating to levy and collection of customs duties. 19. Director General of Safeguards, CBEC has been mandated to conduct detailed enquiry on anti-profiteering cases and should give his recommendation for consideration of the National Anti-profiteering Authority. 20. CBEC has been instrumental in handholding the implementation of GST. It had set up the Feedback and Action Room which monitored the GST implementation challenges faced by the taxpayer and act as an active interface between the taxpayer and the Government. EXPERIENCE OF REGISTRATION & RETURN FILING: 21. Registration & Returns Snapshot: S.No. Details As on 01-Jan-18 1 No. of transited (migrated) taxpayers 70,75,617 2 Of w

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,89,386 20 No. of GSTR 1 returns filed for December, 2017 5414 21 No. of GSTR 2 returns filed for July, 2017 56,11,071 22 No. of GSTR 4 return filed for quarter Jul-Sep, 2017 25,72,552 FREQUENTLY ASKED QUESTIONS RELEASED BY CBEC: 22. To guide taxpayers in relation to GST matters, CBEC has issued a range of frequently asked questions on 12 sectors and other topics related to GST law, procedures, tax rates, specific industry or sector. The information is available on CBEC GST portal http://cbec-gst.gov.in under Services section as well as on www.cbec.gov.in. WAY FORWARD: 23. Though, GST has already been implemented from the 1st of July 2017 a number of implementation issues related to IT systems, legal challenges, exports, return filing and reconciliations, passing on transition credit, anti-profiteering in GST etc. are being faced by field formations of States and CBEC. In the current set-up the aim is to ensure that all these challenges / feedback effectively reaches the Government and

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Goods and Services Tax – Started By: – jayesh thacker – Dated:- 15-1-2018 Last Replied Date:- 23-2-2018 – How to File Nil Return of GST itc 04 job work – Reply By KASTURI SETHI – The Reply = Just like any return, irrespective of the fact whether NIL or tax paid. – Reply By CS SANJAY MALHOTRA – The Reply = ITC 04 can t be filed if the same does not contain any records. Wait as the functionality for filing of Nil return is under process. – Reply By NEETHIARASU ARUNACHALAM – The Reply = While proc

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Goods and Services Tax – Started By: – arun aggarwal – Dated:- 15-1-2018 Last Replied Date:- 17-1-2018 – Sir I would like to know that is there any relevance of section 2(f) of central excise in the regime of GST for the manufaturer. Specially for the area based exempted areas where all the benifits if any are given to the manufacturer only. For reference Circular No.1060/9/2017-CX dt 27/11/2017 Arun Arun – Reply By KASTURI SETHI – The Reply = Section 2(f) of Central Excise Act, is not relevant now inasmuch as the concept of area based exemption does not exist. Such units are to pay GST and thereafter claim refund of GST paid. IT IS NOT EXEMPTION. – Reply By arun aggarwal – The Reply = sirBut the claim after paying GST will be given only t

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Goods and Services Tax – Started By: – A R – Dated:- 15-1-2018 Last Replied Date:- 19-3-2018 – We are a company based in India. We procure and supply some specialized products from China and supply the same to customers based in countries like Singapore, Hongkong, Europe and to many parts of the world.In once of the case case, one of the Europe based company has asked us to import these product in India in our name and warehouse the same in the Customs Bonded warehouse by filing a warehousing bill of entry.Once the goods are warehoused in the Customs Bonded warehouse, they want us to do the transfer of the same to a Duty Free Shop in India at Zero price(Zero invoice value) vide Bond to Bond Transfer.The European Company has asked us to Inv

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as the European company has asked us to supply the same free of Charge (Zero Value) to the Duty free shop.In turn the Duty free shop is also going to give these products free of charge to the International passengers when they buy the other products of a specific product at the duty free shop.Query 1b. when these goods of zero invoice value (free of charge) are being supplied to the Duty free shop vide Bond to Bond transfer, is there a requirement of E Way Bill to be issued.Query 2a – When we raise the Invoice to the European company for the value of the goods, are we supposed to charge any tax such as GST etc ? if yes, then kindly confirm what is the Tax rate to be charged and why ?Query 2b – for the services which we shall be procuring fr

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 15-1-2018 Last Replied Date:- 17-1-2018 – Union Budget 2018-19 is just a fortnight away from now and there is one school of thought which say that Budget will not contain GST proposals. My understanding is that it will contain GST proposals too, if needed. There is no legal or constitutional bar which prevents Union Government to not have GST proposals in Budget. If Budget (Finance Bill) can have proposals for amendment to Customs, Excise, Service Tax, CST or Income Tax provisions, GST is no different. Any change to GST laws (CGST / UTGST / IGST Acts) and Sate Compensation law has to be passed by the Parliament which alone is empowered to legislate. The only pre-requisite fo

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d be converged into a common tax rate of, say, 15 percent. While a rate of 15% may be welcomed by service providers in general which would imply going back to Service Tax times as far as tax rate in concerned but a well planned balancing act would be needed in case of goods. However, Government and the GST Council should also decide not to tweak tax rates off and on but may fix a fixed date (may be once in a quarter) when any such tax rate change be attempted to in future. This would only add to efficient compliances. Compensation cess also needs to be rationalized for motor vehicles and used goods / vehicles in particular. We should not forget that GST law is going to enjoy status of work-in-progress for few years. All eyes are now on 18th

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Goods and Services Tax – GST – Dated:- 15-1-2018 – Mumbai, Jan 14 (PTI) Severely impacted by various reforms like RERA, GST and demonetisation, the realty sector is pinning its hopes on Budget 2018-19 for relief measures like lower taxes and infrastructure status. The year 2017 was an eventful one for the sector with many structural policy reforms, which resulted in a significant decline in home launches to 1,03,570 units compared to 1,75,822 in 2016. Industry players are expecting rationalisation of the GST rates from the current 12 per cent to 6 per cent and bringing stamp duty under the ambit of GST. Also, industry status to the full real estate sector will help in creating surplus housing demand along with financing at lower rate for l

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e additional stamp duty and registration on properties be reduced or merged with GST. A reduction of the taxes and add-on costs, inclusive of brokerage, on under-construction properties, will also ease the financial burden from a consumer perspective. Apart from GST, infrastructure status to the entire sector tops the list of their expectations from the budget. Real estate sector should be allotted infrastructure status, which will lead to construction funds being available to the developer at much lower interest rates. This will eventually benefit EWS and LIG customers, as the developers would be in a position of making the projects really affordable in its true sense, Poddar Housing and Development Managing Director Rohit Poddar said. The

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2018 (3) TMI 456 – CESTAT CHENNAI – TMI – Change of cause title – change from commissioner of Central Excise, LTU, Chennai to The Commissioner of GST & Central Excise, Chennai South Commissionerate, MHU Complex, 692, Anna Salai, Nadanam, Chennai-600035 – Held that: – the prayer for amendment of the cause title as also the address for communication of the department needs to be amended in accordance with the change of address/jurisdiction of the department – the miscellaneous applications filed by Revenue for change of cause title allowed – application allowed.
– ST/MISC/41713/17 in ST/184/2012 – A/40018/2018 – Dated:- 15-1-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Ms. Sweta Giridha

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GST – States – Trade Notice No. 15/2017-18 – Dated:- 15-1-2018 – OFFICE OF THE COMMISSIONER, GOODS & SERVICES TAX HQRS. GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001 C.No. IV(16)01/Trade Notice/HQ/JBP/Tech/2017-18 Trade Notice No. 15/2017-18 Dated 15.01.2018 Subject:- Standard Operating Procedure for Reporting GSTN Issues-reg It is brought to the notice of all the members of Trade/ Industry/ Trade Associations/Chambers of Commerce and Industry/ RAC and all others concerned regarding technical issues faced by taxpayers on the GST Common portal (operated by GSTN), the following Standard Operating Procedure is requested to be kindly followed:

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Goods and Services Tax – Started By: – Rajeshwar Jaisawal – Dated:- 14-1-2018 Last Replied Date:- 15-1-2018 – we supply cut vegetable to dominos and there was a contractor who supplies labor for cutting of vegetable in my company. does he charge GST on labor bills or not. Please clarify. – Reply By KASTURI SETHI – The Reply = The Supply of labour is under manpower. It is supply which is taxable. It does not matter whether the supplied labour is cutting labour or sitting idle. It is taxable irre

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Goods and Services Tax – Started By: – arun aggarwal – Dated:- 13-1-2018 Last Replied Date:- 15-1-2018 – SirAs I understand that in the regime of GST and specially for the SGST it is consumption based tax in the the state.The mechanism of the area based exemption on SGST is based on that the product should be consumed in the state only.My question is the on the defination of the consumption in the state , does it means industrial consumption also?Arun – Reply By KASTURI SETHI – The Reply = It i

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Goods and Services Tax – GST – By: – Piyush Jain – Dated:- 13-1-2018 Last Replied Date:- 31-1-2018 – A. Who can opt for Composition Scheme? Businesses with annual turnover upto ₹ 1.5 crore* can opt for composition scheme. Turnover of all businesses with same PAN has to be added up to calculate turnover for the purpose of composition scheme. Only Manufacturers of goods, Dealers, and Restaurants (not serving alcohol) can opt for composition scheme. B. What is the tax rate applicable to a Composition Dealer? Please use the chart below to understand the tax rate on turnover applicable: C. Is liability to pay taxes under Reverse Charge Mechanism covered under the Composition Scheme? A Composition Dealer has to pay tax under Reverse Charge Mechanism wherever applicable. The rate applicable to the supplies is the rate at which GST has to be paid. This means that rate under composition scheme should not be used for reverse charge purposes. Also, no ITC is available for tax paid under re

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e Charge is applicable + Tax on B2B purchases from unregistered suppliers (July and August 2017) + Tax on Import of Services The rate of Tax on transactions under Reverse Charge, purchase from an unregistered dealer and import of services will be at normal rates, i.e. the rates applicable to the supplies. Rates under Composition Scheme are applicable only to sales of a composition dealer. G. Should a Composition Dealer maintain detailed records? No, a dealer registered under composition scheme is not required to maintain detailed records as required by a normal taxpayer. H. Can Composition Dealers avail Input Tax Credit? No, a Composition Dealer is not allowed to avail input tax credit of GST on purchases. I. Can a Composition Dealer issue Tax Invoices? A Composition Dealer has to issue Bill of Supply. They cannot issue a tax invoice. This is because the tax has to be paid by the dealer out of pocket. A Composition Dealer is not allowed to recover the GST from the customers. J. What ar

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of input in stock, or in semi-finished goods or in finished goods held on the day before the day of opting out of composition scheme. N. What are the conditions for availing input credit on stock lying at the time of transition? Following are the conditions which must be addressed by the taxpayer to avail credit on input at the time of transition from composition scheme to the normal scheme: Inputs or goods will be used for making taxable supplies. The CENVAT Credit was eligible to be claimed in the previous regime, however, couldn t claim it being under composition scheme. ITC is eligible for availing under GST regime. The taxpayer has bills of input tax paid on such goods. Invoices should not be older than 1 year from 1st July 2017 (i.e. not dated before 1st July 2016) O. What is the treatment for input credit availed when transitioning from normal scheme to Composition Scheme? When switching from normal scheme to composition scheme, the taxpayer shall be liable to pay an amount equa

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sition scheme anytime during the year? No. Before the beginning of every financial year, a registered taxpayer is required to provide a declaration on the GST Portal. This cannot be done anytime during the year. T. What will happen if I opt out of composition scheme mid-year? When a dealer opts out of composition scheme all the normal rules are applicable from the day of opting out. For example, a composition dealer opts out of composition scheme on 15th October 2017. This means that the dealer will have to file two GSTR-4 for the quarters July – September, and October (15 days). The dealer will also have to file GSTR-1, GSTR-2, and GSTR-3 for the period of October 2017 (sales from 15th October until end of the month). Piyush Jain & Co. (Company Secretaries) Email: cs.pj2016@gmail.com, pjnco2016@gmail.com – Reply By Bharat Kapoor – The Reply = Chart is missing in FAQ B. – Reply By Piyush Jain – The Reply = Manufacturer and Traders – 0.50% as CGST & SGST each = 1% as total .. R

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 12-1-2018 Last Replied Date:- 12-1-2018 – Is there any notification to sale used vehicle at concessional rate of GST I.e. 65% of rate of GST applicable. – Reply By YAGAY AND SUN – The Reply = If the supplier is a registered person and such supplier had purchased the Motor Vehicle prior to July 1, 2017 and has not availed input tax credit of central excise duty, Value Added Tax or any other taxes paid on such vehicles, then su

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 12-1-2018 Last Replied Date:- 15-1-2018 – We have supply to merchant exporter under concessional rate of duty under notfn no.40/2017 charging 0.05% (CGST) & 0.05% (SGST) In GSTR1 under deemed export section showing IGST @0.10% only there is no provision for 0.05% (CGST) & 0.05% (SGST) How to declare this intra state supply under deemed export? – Reply By YAGAY AND SUN – The Reply = You may bring this matter in the kno

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 12-1-2018 Last Replied Date:- 24-1-2018 – The Goods and Service Tax concept was introduced with effect from 01.07.2017 in India. This is a very significant step taken by the Government amalgamating a large number of Central and State indirect taxes into a single tax. The tax on goods and services is integrated. The aim of introduction of GST is to mitigate cascading effect of taxation in a major way and pave the way for a common national market. Originally it was planned to introduce the GST in the year 2006 itself. But it has been delayed due to various reasons. To enable the Central Government and State Governments for the levy of GST the Constitution was amended vide Constitution (One Hundred and First Amendment) Act, 2016, with effect from 16.09.2016. The amendment Act provides for a levy of GST on supply of all goods or services except for Alcohol for human consumption. A Goods and Services Tax Council (GSTC) was

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y Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017 and GST (Compensation to the States) Act, 2017, with effect from 12.04.2017. In addition CGST (Extension to Jammu & Kashmir) Act, 2017 and IGST (Extension to Jammu & Kashmir) Act, 2017 were also enacted so that it would be applicable to Jammu and Kashmir. All States have enacted the respective State Goods and Services Tax Act and also the Union territories. The Central Government also notified Central Goods and Services Tax Rules, 2017 which has met many amendments and also the Integrated Goods and Services Tax Rules, 2017. Similarly the States and Union Territories framed Rules for this purpose. The Central Government as well as State Governments issued many notifications, circulars, instructions, orders etc., The Central Government issued till date – 76 notifications for Central tax; 47 notifications forCentral tax (Rate); 12 notifications for integrated tax; 50 notifications for integrated tax (R

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ferred to the new regime. The transitional provisions allowed to transfer their CENVAT credit to be utilized in the GST regime. The due dates for filing returns were prescribed by various types of assessees like that of composition scheme supplier, turnover not exceeding ₹ 1.5 crores, turnover exceeding ₹ 1.5 crores etc., To guide taxpayers in relation to GST matters, CBEC has issued a range of frequently asked questions on 12 sectors and other topics related to GST law, procedures, tax rates, specific industry or sector. The following table will show the number of registrations in GST regime- Table – 1 Registration under GST regime as on 01.01.2018 Sl. No. Details Number 1 No. of transited (migrated) taxpayers 70,75,617 2 Of which, how many are yet to be migrated 6,66,325 3 No. of completely migrated taxpayers (1-2) 64,09,292 4 Total No. of new applications received for registration 40,67,357 5 No. of applications approved 35,00,257 6 No. of applications rejected 4,23,445

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10,55,826 8 No. of GSTR 1 returns filed for September, 2017 27,27,704 9 No. of GSTR 1 returns filed for October, 2017 7,80,849 10 No. of GSTR 1 returns filed for November, 2017 2,89,386 11 No. of GSTR 1 returns filed for December, 2017 5414 12 No. of GSTR 2 returns filed for July, 2017 56,11,071 13 No. of GSTR 4 return filed for quarter Jul-Sep, 2017 25,72,552 Source: www.cbec.gov.in The following are the details of GST collections from July 2017- July 2017 – ₹ 94,063 crores August 2017 – ₹ 90,669 crores; September 2017 – 92,150 crores; October 2017 – 83,346 crores; November 2017 – 80,808 crores; The Center released compensation cess of ₹ 10,806 crores to States for July and August 2017 and ₹ 13,695 crores for September and October 2017. Though, GST has already been implemented from the 1st of July 2017 a number of implementation issues related to IT systems, legal challenges, exports, return filing and reconciliations, passing on transition credit, anti-profite

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2018 (3) TMI 447 – CESTAT KOLKATA – TMI – Clandestine removal – penalty u/s 11AC of the CEA 1944 – Held that: – It is well settled law that the judicial precedence would be applied in the context of each facts of the case. In the present case, the Assessee is not disputing the demand of duty on clandestine removal of the goods and therefore imposition of penalty u/s 11AC of the Central Excise Act is liable to be invoked – the imposition of penalty on the Assessee is required to be upheld.
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Appeal dismissed – decided against Revenue. – Excise Appeal Nos. 76774,76796 & 76797/17 & C.O.-76174/17 for E/76774/17 – Final Order No. F/75194-196/18 – Dated:- 12-1-2018 – Shri P. K. Choudhary, Hon ble Judicial Member Sri D. Haldar, A.C. (A.R.) For Appellant Sri Anjan Dasgupta, Advocate For Respondent ORDER Per Shri P. K. Choudhary Briefly stated the facts of the case are that 2. M/s. Kunj Bihari Steel Private Limited ( the Assessee ) is engaged in the manufacture and clearance of Sponge Iron

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he Order of confirmation of demand of duty along with interest and appropriation of the duty as already paid by the assessee. It has set aside the penalty imposed on the assessee and its Director. 4. The Revenue filed Appeal No. E76774/2017 against the Assessee and its Director. The Assessee also filed Cross Objection against the appeal of the Revenue. Further, the Revenue filed appeal No. E/76796/2017 against the Assessee M/s. Kunj Bihari Steel Private Limited and an Appeal No. E76797/2017 against Shri Amit Kumar Agarwal, Director of the Assessee. 5. Heard both the sides and perused the records. 6. The Learned Authorised Representative for the Revenue submitted that it is a case of clandestine removal of the goods which was admitted by the Assessee and also paid the duty upon detection by the department. So, imposition of penalty under Section 11AC of the Central Excise Act, 1944 is warranted. He further submitted that Shri Amit Kumar Agarwal, Director of the assessee company, in his

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ty. The Assessee has paid the duty on removal of the goods clandestinely. It is seen that the Assessee deposited the amount of ₹ 10.00 Lacs on 09.07.2014 and a further amount of ₹ 13,15,143.00 on 16.06.2015. The relevant portion of the Adjudication Order is reproduced below :- 5.5 It is seen from reply to question No. 6 to 9 of the above mentioned statement dated 29/09/2014, that Shri Amit Agarwal, Director of Noticee No.1 admitted the fact of selling of consignment of Sponge Iron to broker to get ready cash to meet day to petty expenses of the company and place of delivery was not recorded as the same was not known to them. He also admitted the fact of not entering the said quantity of Sponge Iron in Daily Stock Account. In view of the above facts, the contention of the noticee for not conducting physical stock verification and not conducting enquiry regarding receipt of sale proceeds to arrive at charges of clandestine removal of finished goods is not acceptable to me. Th

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ge iron by the Director of Noticee No.1 duty already paid by the Noticee is to be appropriated. They are liable to pay interest at appropriate rate in terms of Section 11AA and also to penalty under Section 11AC of Central Excise Act, 1944 read with Rule 25 of Central Excise Rules, 2002. Shri Amit Kumar Agarwal , Director [Noticee No.2], having control over the entire state of affairs of Noticee No.1 and having the deliberate knowledge and reasons to believe, actively participated in the entire scheme of unauthorised and unlawful clearance of finished goods from the factory o Noticee No.1 as evidenced from the records without payment of Central Excise duty. While rendering his statement dated 29.09.2014, Shri Agarwal has admitted that some consignments of Sponge Iron cleared from the factory for the period from 01.10.2013 to 08.05.2014 without issuance of Central Excise Invoice and without payment of Central Excise Duty. The act of Shri Amit Kumar Agarwal, Director rendered himself lia

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applied in the context of each facts of the case. In the present case, I find that the Assessee is not disputing the demand of duty on clandestine removal of the goods and therefore imposition of penalty under Section 11AC of the Central Excise Act is liable to be invoked as held by the Hon ble Supreme Court in various decisions. Accordingly, the imposition of penalty on the Assessee is required to be upheld. However, I agree with the submission of the Learned Counsel for the Assessee that there is no material available on record that Shri Amit Kumar Agarwal, Director of the Assessee had clear knowledge of the clandestine removal of the goods. In any event, the Director of the Assessee had co-operated with the Investigating Officer and paid duty and therefore, imposition of penalty on him is not justified. 10. In view of the above discussions, against the Appeal No. E/76774 of 2017 filed by the Revenue against the assessee is allowed, Cross Objection disposed off. Appeal No. E/76797 o

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GST – States – 38/1/2017-Fin(R&C)(38)/323 – Dated:- 12-1-2018 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division ___ Notification 38/1/2017-Fin(R&C)(38)/323 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 under section 47 of the said Ac

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GST – States – 38/1/2017-Fin(R&C)(40)/321 – Dated:- 12-1-2018 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division ___ Notification 38/1/2017-Fin(R&C)(40)/321 In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Goa Goods and Services Tax (Fourteenth Amendment) Rules, 2017. (2) Unless otherwise specified, they shall be deemed to have come into force from the 29th day of December, 2017. 2. In the Goa Goods and Services Tax Rules, 2017,- (i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) The Unique Identity Number granted under the Central Goods and Services Tax Act, 2017 shall be deemed to be granted under the Goa Goods and Services Tax Act. ; (ii) in rule 19, after sub-rule (1), the following sub-rule s

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

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case of supplies received on which the supplier has availed the benefit of notification No. 38/1/2017-Fin(R&C)(40/2017-Rate)/3942 dated 2nd November, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted. ; (iv) in rule 95- (a) for sub-rule (1), the following sub-rule shall be substituted, namely:- (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in F

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e access or retrieval services from a place outside India to a person in India, other than a registered person. Part -A (i) Legal name of the person (ii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country (iii) Name of the Authorised Signatory (iv) Email Address of the Authorised Signatory (v) Name of the representative appointed in India, if any (a) Permanent Account Number of the representative in India (b) Email Address of the representative in India (c) Mobile Number of the representative in India (+91) Note- Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B. Part -B 1. Details of Authorised Signatory First Name Middle Name Last Name Photo Gender Male / Female / Others Designation Date of Birth DD/MM/YYYY Father's Name Nationality Aadhaar, if any Address of the Authorised Signatory Address line 1 Address line 2 Address line 3 2. D

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Place: Name of Authorised Signatory: Date: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business of representative in India, if any: (a) For own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above – A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be upl

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ng format: Declaration for Authorised Signatory (Separate for each signatory) I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <<name of the authorised signatory>> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Central Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/ us. Signatures of the persons who is in charge. S. No. Full Name Designation/Status Signature 1. Acceptance as an authorised signatory I <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Place Date: Signature of Authorised Signatory (Name) Designation/Status Instructions – 1. If authorised signatory is not based in India, authenticati

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nique Identification Number (UIN) Year Tax Period 1. UIN 2. Name of the person having UIN Auto populated 3. Details of inward supplies received (Amount in Rs. for all Tables) GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax Place of Supply No Date Value Integrated Tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 3A. Invoices received 3B. Debit/Credit Note received Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature Name of Authorised Signatory Designation /Status Instructions:- 1. Terms Used:- a. GSTIN :- Goods and Services Tax Identification Number b. UIN :- Unique Identity Number 2. Refund applications has to be filed in the same State in which the Unique Identity Number has been allotted. 3. For refund purposes only those invoices may be entered on which refund is sought. ; (i

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2018 (4) TMI 1141 – ALLAHABAD HIGH COURT – TMI – Seizure of goods – E-way bill not produced – Penalty – Held that: – it is clear that the E-Way Bill itself was downloaded on 07.01.2017 i.e. four days after the seizure has been made – the petitioner has equally efficacious remedy of filing an appeal against the penalty order under Section 107 of the U.P. GST Act, 2017 – petition dismissed. – Writ Tax No. – 28 of 2018 Dated:- 12-1-2018 – BHARATI SAPRU AND NEERAJ TIWARI, JJ. Counsel For Petitioner: Shri J.P. Pandey, Advocate and Shri Vandeep Nath, Advocate Counsel For Respondent: C.S.C., A.S.G.I. JUDGEMENT We have heard Shri J.P. Pandey, learned counsel for the petitioner and Shri C.B. Tripathi, learned Standing Counsel for the respondent. T

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