Author: admin_gst

2018 (5) TMI 272 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 9 (All.) – Seizure order – wrong declaration on the date in the E-way Bill – Held that: – petitioner states that it had been written down inadvertently – the goods and vehicle of the petitioner may be released forthwith subject to deposit of security other than cash or bank guarantee – petition disposed off. – Writ Tax No. – 25 of 2018 Dated:- 12-1-2018 – Mr. Bharati Sapru And Neeraj Tiwari, JJ. For The Petitioner : Murari Mohan Rai For The Respondent : C.S.C., A.S.G.I. ORDER We have heard Shri M.M. Rai, learned counsel for the petitioner and Shri C.B. Tripathi, learned Standing Counsel for the respondent. Learned Standing Counsel has received instruction that no penalty orde

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2018 (6) TMI 1381 – KERALA HIGH COURT – TMI – Release of detained goods – Section 129 of the CGST Act – KSGST Act – Held that:- An identical matter has been disposed of by a Division Bench of this Court in THE COMMERCIAL TAX OFFICER AND THE INTELLIGENCE INSPECTOR VERSUS MADHU. M.B. [2017 (9) TMI 1044 – KERALA HIGH COURT], directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 – detained goods are to be released – petition disposed off. – W.P. (C) No. 1332 of 2018 Dated:- 12-1-2018 – MR. P.B. SURESH KUMAR, J. For The Petitioner : Sri. K. S. Hariharan Nair For The Respondent : V. K. Shamsudh

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Customs – 03/2018 – Dated:- 12-1-2018 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS CUSTOMS HOUSE, NAVARANGPURA, AHMEDABAD, 380009. F.No. VIII/48-21/Cus/Sys/2017-18 PUBLIC NOTICE No. : 03/2018 DATED 12-01-2018 Sub.: Corrigendum to Public Notice No. 02/2018 dated 11.01.2018 – Formation of helpdesk for IGST Refund. Attention of all trade Associations / Chamber of Commerce and Members of Custom House Agents' Association and Public is invited to the Public Notice No. 02/2018 dated 11.01.2018 issued vide F.No. VIII/48-21/Cus/Sys/2017-18 vide which information regarding formation of Helpdesk for IGST refund was publicized. 2. It is found that contact details of the Officers posted in the Helpdesk for IGST Refund was left uninserted. In v

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Customs – 01/2018 – Dated:- 12-1-2018 – OFFICE OF THE CHIEF COMMISSIONER OF CUSTOMS; BENGALURU ZONE C.R. BUILDING: QUEEN'S ROAD: BENGALURU-560 001 Tel: 080-22867990/22863714 FAX: 080-22862419/22868795 E-mail: ccu-cusblr@nic.in F.NO.VIII/48/08/2018 CCO-II Cus(BZ) DATE:12.01.2018 PUBLIC NOTICE NO 01/2018 Subject:- Reorganization of jurisdiction of Customs Commissionerates in the wake of implementation of GST Attention of the Importers/ Exporters, Custom House Agents, Custodians and the trade is invited to CBEC notification No. 82/2017Cus (NT) dated 24.8.2017 as amended upto date by Notification No. 119/2017 Cus (NT) dated 28.12.2017 and Notification No. 03/2018 Cus (NT) dated 10.1.2018 on reorganization of jurisdiction of Customs Commiss

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ent jurisdiction notified vide SI. No. 13 in Table 2 of Notification No. 82/2017 Cus NT dated 24.8.2017. (4) All other areas notified as per SI. No. 13 in Table 2 of Notification No. 82/2017 Cus NT dated 24.8.2017 3. The work relating to Customs Broker Establishment at Bangalore and Public Auction of seized goods (Disposal Section) for both the Commissionerates shall continue to be handled by Bangalore City Customs Commissionerate. 4. Mangalore Customs Commissionerate will have jurisdiction as mentioned at SI. No. 14 in Table 2 of Notification No. 82/2017 Cus NT dated 24.8.2017 as amended by Notification No. 03/2018 Cus (NT) dated 10.1.2018. ICES Code for Mangalore Customs Commissionerate remains the same i.e.INNMLI 5. Bangalore City Commis

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Customs – PUBLIC NOTICE NO. 01/2018/CCP/JMR – Dated:- 12-1-2018 – OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR SARDA HOUSE , BEDI BUNDER ROAD, OPP.PANCHAVATI, JAMNAGAR – 361008 F.No.VIII/48-168/Cus-T/2017 Date: 12.01.2018 PUBLIC NOTICE NO. 01/2018/CCP/JMR Subject: regarding. Attention of all the Importers/ exporters, Customs Brokers, members of the Trade and all other concerned is invited regarding IGST refund helpdesk. 2. As per Rule 96 of the CGST Rules 2017, Exporters who have paid IGST on the export consignment, will be eligible for refund of the IGST once the consignment has been exported and EGM(s) (local and gateway) is/ are filed without error. 3. However, on account of errors identified by the systems during the course of

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ploading the status of Shipping Bills on its website i.e. www.iamnagarcustoms.gov.in. 6. Taking a further step towards facilitation of the trade, it has been decided to form two Helpdesks at Pipavav Jamnagar which will make trade fraternity aware of the errors/ problem arising while processing IGST refund. Details of venue and officers are as under: Venue: Office of the Deputy/ Assistant Commissioner of Customs, Customs House, Pipavav (Tal.-RajuIa), Dist.-Amreli) Email id:- cuspipavav@rediffmail.com Contact No.- 02794 305858 Team of officers: (i). Shri Hemant Kumar Meena, Deputy Commissioner, Customs House, Pipavav (ii). Shri Pravin Gwande, Superintendent, Customs House, Pipavav (iii). Shri K. K. Meena, Inspector, Customs House, Pipavav (iv

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Customs – PUBLIC NOTICE NO. 26/CCP/JMR/2018 – Dated:- 12-1-2018 – OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR SARDA HOUSE , BEDI BUNDER ROAD, OPP.PANCHAVATI, JAMNAGAR – 361008 F.No.VIII/48-168/Cus-T/2017 Date: 12.01.2018 PUBLIC NOTICE NO. 26/CCP/JMR/2018 Subject: Changes in the name of officers dealing with the IGST Refund helpdesk Attention of all the Importers/ exporters, Customs Brokers, members of the Trade and all other stake is invited Public Notice NO. 01/2018/CCP/JMR dated 21.08.2018 regarding IGST refund helpdesk. 2. To make the Trade aware Of the of the status of the Shipping Bills where IGST Refund is pending for sanction, this office is timely uploading the status of Shipping Bills on its website i.e. http://www.jamna

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Customs – TRADE NOTICE NO. 1/2018 – Dated:- 12-1-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS GST BHAVAN, 41/A, SASSON ROAD, PUNE-411001 F. No. VIII/Cus/Tech/Gst-Reorg/ 48-16/2017 Pune Dated: – 12.01.2018 TRADE NOTICE NO. 1/2018 Sub: Transition of Customs functions hitherto performed by the Central Excise/GST officers, including the export procedure and sealing of containerized export cargo, to the Customs formations, under the Commissioner of Customs, Pune Attention of the Importers, Exporters, Port Trust, Customs Brokers, Port Terminal Operators, Shipping Lines/ Shipping Agents, Container Freight Stations (CFSs) / Inland Container Depots (ICDs) of Customs Pune Zone and GST Pune Zone, is invited to the following Circulars issued by the Board regarding the various Customs functions, hitherto performed by the Central Excise / GST officers, being transferred to the jurisdictional Customs offices: -. Sr.No. Circular No. & Date Subject 1 22/2017-Customs, dated 30.06.2017 All Industry

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10.2017 Implementing Electronic Sealing for containers by exporters under self-sealing procedure prescribed by circular 26/2017 -Cus dated 1st July 2017, Circular 36/2017 -Cus dated 28.08.2017 and 37 2017 dated 20.09.2017 9 44/20 17-Customs, dated 18.11.2017 Implementing Electronic Sealing for containers by exporters under self-sealing procedure by circular 26/2017-Cus. dated 1st July 2017, circular 36/2017-cus. dated 28.08.2017, 37/2017 dated 20.09.2017 and 41/2017 dated 30.10.2017 10 51 / 2017-Customs, dated 21.12.2017 Implementing Electronic Sealing for containers by exporters under self-sealing procedure by circular 26 2017 -Cus. dated 1st Jul 2017, Circular 36/2017-cus dated 28.08.2017, 37/2017 dated 20.09.2017, 41/2017 dated 30.10.2017 and 44/2017-Customs, dated 18.11.2017 2. The Customs Commissionerate, Pune is having its jurisdiction in the area of the Districts of Pune, Solapur, Satara, Sangli, Kolhapur, Ratnagiri, and Sindhudurg in the State of Maharashtra including all minor

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ase of default in NFE, non accountal of goods etc., collection of Cost Recovery Charges, MOT etc. iv) Duty free imports/ imports at concessional rate of duty subject to end- use condition under Customs (Import of Goods at concessional rate of duty for manufacture of excisable goods) Rules, 2016, execution of Bond, monitoring of utilization and demand of Customs duty in case of default. v) Licensing of private/public/ special Customs bonded warehouses under Chapter IX of the Customs Act, 1962, manufacture and other operations in Warehouse Regulations, 1966, Cost Recovery charges, MOT fee; vi) Installation Certificate for goods imported under EPCG Scheme; vii) Recovery of dues under Section 142 of the Customs Act, 1962; viii) Adjudication of offences and demand of Customs duty in respect of SEZs; ix) Brand rate fixation of Customs duty in case of export of goods; 3. For ease of doing business, the jurisdiction of the Customs Commissionerate, Pune for the aforesaid purpose, along with the

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Goods and Services Tax – GST – Dated:- 11-1-2018 – Question 1: I am a single truck owner-operator and I ply my truck mostly between States, carrying the goods booked for my truck by an agent; aggregate value of service which I provided exceeded twenty lakh rupees during last year. Am I supposed to take registration? Answer: You are not liable to registration, as services provided by way of transportation of goods by road are exempt. Notification number 12/2017-Central Tax (Rate), dated 28th June, 2017 refers. Question 2: I own a single truck and I rent it to a major player, who provides GTA service; should I take a registration? Does my monthly rental/lease income attract GST? Answer: Registration is not required since services by way of giving on hire, a means of transportation of goods to a GTA are exempt from tax vide entry no. 22 of Notification number 12/2017-Central Tax (Rate) dated 28th June, 2017. Question 3: In my truck, I only carry fruits and vegetables, in relation to whos

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of transportation? Answer: Yes, in terms of section 35(2) of the CGST Act, 2017 you are required to maintain records of the consigner, consignee and other relevant details of the goods. Further, in terms of rule 56 of the CGST Rules, 2017 you are required to maintain records of goods transported, delivered and goods stored in transit by you along with the GSTIN of the registered consigner and consignee for each of your branches. Question 6: Are intermediary and ancillary services, such as, loading/unloading, packing/unpacking, transhipment and temporary warehousing, provided in relation to transportation of goods by road to be treated as part of the GTA service, being a composite supply, or these services are to be treated as separate supplies. Answer: The GTA provides service to a person in relation to transportation of goods by road in a goods carriage, which is a composite service. The composite service may include various intermediary and ancillary services, such as, loading/unloa

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es, they shall be treated as separate supplies. Question 7: As per Notification number 05/2017-Central Tax dated 19th June, 2017, the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the CGST Act, 2017 are exempted from obtaining registration under the said Act. Please clarify whether a GTA providing service in relation to transportation of goods by road under reverse charge mechanism (RCM) can avail of the benefit of this exemption. Answer: Yes, a GTA providing service in relation to transportation of goods by road under RCM can avail of the benefit of this exemption. Question 8: Can a GTA obtain registration for one vertical (Rail, Cargo, Renting, Warehousing etc.) for which tax needs to be paid while not obtaining registration for another vertical (GTA under RCM) on which there is no tax liab

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ether ITC has been availed or not. Question 10: Please clarify whether input tax credit is available to the recipient of service, when the GST paid by him is at a concessional rate of 5% under RCM. Answer: Yes, input tax credit is available in such cases. Question 11: When a GTA hires a truck (with driver) from another GST registered entity for the purpose of providing goods transport service to a registered recipient, whether tax credit is available to the GTA on the GST paid by him to the owner of the truck registered under GST. Answer: Services by way of giving on hire to a GTA, a means of transportation of goods are exempt from GST under Notification number 12/2017-Central Tax (Rate) dated 28th June 2017. When the tax is not payable, the question of taking any tax credit does not arise. Question 12: In terms of section 12(9) of the IGST Act, 2017 the place of supply of passenger transportation service to a person other than a registered person, shall be the place where the passenge

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London-New York on a single ticket with a halt at London will be covered by the definition of continuous journey. However, the return journey of New York-London-Delhi will be treated as a separate journey and will be outside the scope of a continuous journey. Question 13: How GST is to be charged on a multi-leg international journey, say Delhi-Dubai-Boston-Dubai-Delhi? Is GST chargeable for the entire journey and discharged at Delhi, or the GST is to be charged for Delhi-Dubai sector alone and discharged at Delhi, or GST is to be charged up to the farthest point of return, i.e. Delhi-Dubai-Boston at Delhi? Answer: In this case if a single ticket or invoice has been issued for the Delhi-Dubai-Boston then it is a continuous journey even if there is a stopover at Dubai and the tax (CGST + SGST) would be charged at Delhi. The return journey of Boston-Dubai-Delhi would not be a continuous journey. The return journey not being a continuous journey and its place of supply being outside India,

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recipient of service but containing other information as mentioned under Rule 46 of the Rules ibid. As the electronic tickets issued by the Airlines are in the global standard format, such electronic ticket receipts are not required to be signed or digitally signed. Question 16: Whether the Airlines are required to issue invoice to the customers transaction-wise, (i.e. Airway Bill-wise, Ticket Journey-wise) or a consolidated invoice, capturing the details of all individual invoices for a particular entity, can be issued on a monthly or fortnightly basis? Answer: A single invoice incorporating the details of all the supplies for a particular entity can be issued subject to provisions of section 31 of the CGST Act, 2017. In such a case the ticket issued by the Airlines would not take the character of an invoice. Question 17: Would GST be applicable on air travel undertaken on or after 1st July 2017 on tickets issued prior to 1st July 2017 on which service tax was collected and discharge

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Goods and Services Tax – Started By: – Rahul Gulati – Dated:- 11-1-2018 Last Replied Date:- 12-1-2018 – Dear sir, if a maintenance company purchase some new battries and also supplies some scrap bettries to the same vendor, whether gst is leviable to the scrap battries supplied by the company to the vendor, company is registered under gst. – Reply By Rajagopalan Ranganathan – The Reply = Sir, Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spe

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Goods and Services Tax – GST – Dated:- 11-1-2018 – Kolkata, Jan 11 (PTI) The new taxation regime under Goods and Services Tax (GST) is all set to boost polymer downstream industry in the eastern region, including West Bengal. In the GST regime, abolition of CST and entry tax and on top of that plastics goods flowing in from other states evading taxes have now stopped. This will encourage local manufacturers from Bengal to produce more to meet the demand, Indian Plastics Federation president Alok Tibrewala told PTI. West Bengal plastics industry is pegged at ₹ 12,000 crore involving 2500-3000 units and growing at 15 per cent annually. Tibrewala said the any new industrial policy for petrochem downstream industry at the Bengal Global B

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Goods and Services Tax – Started By: – Pankaj Aggarwal – Dated:- 11-1-2018 Last Replied Date:- 5-5-2018 – Sir,We have taken the duty drawback at higher rate (All Industry Rate) now can we take refund of Accumulated ITC. (CGST & SGST) – Reply By KASTURI SETHI – The Reply = Refund is admissible. – Reply By Pankaj Aggarwal – The Reply = Thanks Sir for reply. But now i have read in the notification ( Notification No. 73/2017-CUSTOMS (N.T.)) that ITC cannot availed if dutydrawback has taken at h

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2018 (2) TMI 395 – DELHI HIGH COURT – TMI – Whether the Customs, Excise and Service Tax Appellate Tribunal was right in allowing the appeal preferred by the assessee holding that the Revenue could not have applied the extended period of limitation?
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Held that: – Mr. R. Santhanam, Advocate, who appears for the respondent, fairly states that the Tribunal had relied upon an earlier decision in the case of the assessee, which has been reversed by the Allahabad High Court with an order of remand – In view of the statement made by Mr. R. Santhanam, Advocate, we are setting aside the impugned order with a direction for remand, without commenting on merits – appeal allowed by way of remand. – CEAC 28/2017 Dated:- 11-1-2018 – MR. SANJIV KHANN

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ll.), wherein judgment of the Tribunal in the case of respondent assessee was set aside. Tribunal in the impugned order has followed, the overruled judgment. The impugned order merely quotes from the overruled judgement of the Tribunal. Mr. R. Santhanam, Advocate, who appears for the respondent, fairly states that the Tribunal had relied upon an earlier decision in the case of the assessee, which has been reversed by the Allahabad High Court with an order of remand. It is also stated that the order passed by the Allahabad High Court is an ex-parte order. In the present case, he has no objection if the impugned order is set aside with an order of reward. He states that the Tribunal has not decided the question whether the respondent assessee

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GST – States – SRO 15 – Dated:- 11-1-2018 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 11 January, 2018 SRO. 15 – In exercise of the powers conferred by section 128 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No.V of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amo

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Time period for furnishing the details in FORM GSTR-1 – GST – States – SRO 14 – Dated:- 11-1-2018 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 11th January 2018 SRO 14 .- In exercise of the powers conferred by section 148 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), and in supersession of SRO notification No. SRO-470; dated: 15/11/2017, except as respects things done or omitted to be done before such supersession the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons

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GST – States – SRO 13 – Dated:- 11-1-2018 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 11th January 2018 SRO. 13 – In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No V of 2017), the State Government on the recommendations of the council hereby makes the following amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:- (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, 201 7 shall be deemed to be granted under the Jammu and Kashmir Goods and Services Tax Act"; (ii) in rule 19, after sub-rule (I), the following sub-rule shall be inserted, namely:- "(IA). Notwithstanding anything contained in sub-rule (1), any particular of the application for registration shall not stand amended with effect from a dat

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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 completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received f

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, 2017 or notification No. 41/2017-lntegrated 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 FORM GSTR-11.", (b) in sub-rule (3), in clause (a), the words "and the price of the supply covered under a single tax invoice exceed

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(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. Date of commencement of the online service in India. DD/MM/YYYY 3 Uniform Resource Locators (URLs) of the website through whi

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nder 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 uploaded. 2. Proof of : Scanned copy of the passport of the Non -resident tax payer with VISA details. In case of Compan

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ector/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <> 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. Signature of Authorised Signatory Place (Name) Date: Designation/Status Instructions – 1. If authorised signatory is not based in India, authentication through digital signature certificate shall not be mandatory for such persons. The authentication will b

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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 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: Signatory: Place: Signature of Authorised Name: Designation / Status Instructions 1. Application for refund Shall be filed on quarterly basis. 2. Table No. 6 will be auto-populated from detail

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Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of DGST Act, 2017 – reg. – GST – States – 01/2018 – Dated:- 11-1-2018 – GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES POLICY (GST) BRANCH VYAPAR BHAWAN: I.P. ESTATE: NEW DELHI-02. No. F.3(66)/Policy-GST/2017/1334-40 Dated : 11 /01/2018 Circular no.01/2018-(GST) (Ref: Central Circular No 14/14/2017-GST) Sub – Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / S

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P / BTP units as deemed exports. Further, rule 89 of the DGST Rules, 2017 (hereinafter referred to as 'the Rules') has been amended vide Notification No. 47/2017- State Tax dated 23.11.2017 to allow either the recipient or supplier of such supplies to claim refund of tax paid thereon. 2. For supplies to EOU / EHTP / STP / BTP units in terms Notification No. 48/2017-StateTax dated 23. 11 .2017, the following procedure and safeguards are prescribed – (i) The recipient EOU / EHTP / STP / BTP unit shall give prior intimation in a prescribed proforma in "Form-A" (appended herewith) bearing a running serial number containing the goods to be procured, as pre-approved by the Development Commissioner and the details of the supplier

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o EOU / EHTP / STP / BTP unit. (v) The recipient EOU / EHTP / STP / BTP unit shall maintain records of such deemed export supplies in digital form, based upon data elements contained in "Form-B" (appended herewith). The software for maintenance of digital records shall incorporate the feature of audit trail. While the data elements contained in the Form-B are mandatory, the recipient units will be free to add or continue with any additional data fields, as per their commercial requirements. All recipient units are required to enter data accurately and immediately upon the goods being received in, utilized by or removed from the said unit. The digital records should be kept updated, accurate, complete and available at the said unit

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GST – States – 15/ST-2 – Dated:- 11-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 11th January, 2018 No. 15/ST-2.- In exercise of the powers conferred by Section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- 1. These rules may be called the Haryana Goods and Services Tax (Second Amendment) Rules, 2018. 2. In the Haryana Goods and Services Tax Rules, 2017, after rule 109, the following rule shall be inserted, namely:- 109A. Appointment of Appellate Authority- (1) Any person aggrieved by any decision or order passed under the Act or the Central Goods and Services

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Customs – 02/2018 – Dated:- 11-1-2018 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS CUSTOMS HOUSE, NAVARANGPURA, AHMEDABAD, 380009. F.No. VIII/48-21/Cus/Sys/2017-18 PUBLIC NOTICE No. 02/2018 DATED : 11-01-2018 Sub. : Formation of IGST Refund helpdesk. As per Rule 96 of the CGST Rules, Exporters' who have paid IGST on the export consignment, will be eligible for refund of the IGST once the consignment has been exported and the EGM(s) (local and gateway) is/are filed without error. 2. However, on account of errors identified by the systems during the course of integration with IGST and at the level of Public Financial Management Systems(PFMS), many of the IGST refund claims are lying pending. 3. For the purpose of obtaining data show

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Goods and Services Tax – GST – Dated:- 10-1-2018 – The last date for filing of return in FORM GSTR-1, for different classes of taxpayers for the relevant periods, as shown in the Table below, remains 10th January, 2018. There has been no further extension of date for filing return in FORM GSTR-1. Table Sl. No. Class of Taxpayer Return 1 Registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. Quarterly return in FORM G

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Goods and Services Tax – Started By: – Jatin Kumar – Dated:- 10-1-2018 Last Replied Date:- 11-1-2018 – Sir / Madam,We have purchased Mobile Phones & Computers for our firm.Can i take ITC on Mobile Phone & Computers in one installment.What is SAC for Commercial Training & Coaching CentreRegards,Jatin Kumar – Reply By Rajagopalan Ranganathan – The Reply = Sir,If the mobile phones andf computers are used in the course of or furtherance of business you can take the ITC. If they are for

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Goods and Services Tax – Started By: – nandankumar roy – Dated:- 10-1-2018 Last Replied Date:- 18-1-2018 – PL CLEARITY REGARDING SUPPLIED TO SEZ ENTRY WITH DUTY WHETHER TO SHOW IN B2B OR EXP SECTION AS SAYING VERSION 2.2 OFFLINE TOOLS – Reply By KASTURI SETHI – The Reply = There is no doubt that supply to SEZ is export. – Reply By nandankumar roy – The Reply = REGARDING EXP ENTRY RELATED WHETHER WE HAVE TO COLLECT EXPORT DETAILS FROM SELLER AS THERE IS PORT ENTRY AND SHIPPING BILLS DETAILS HAVE TO PROVIDE SO REQUEST YOU PL HELP – Reply By nandankumar roy – The Reply = AS WE HAVE SALES TO SEZ PARTY BUT IN CASE OF REGARDING EXPORT ENTRY RELATED DATE WHETHER WE HAVE TO COLLECT EXPORT DETAILS FROM RECEIVER AS THERE IS PORT ENTRY AND SHIPPING B

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GST – States – 1 OF 2018 – Dated:- 10-1-2018 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) ORDER The 10th January, 2018 THE PUNJAB GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2018 ORDER NO.1 OF 2018 No. S.O. 02/P.A.5/2017/S.172/2018.- Whereas, certain difficulties have arisen in giving effect to the provisions of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act; Now, therefore, in exercise of the powers conferred by section 172 of the said Act, and all other powers enabling him in this behalf, the Governor of Punjab, on recommendations of

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GST – States – G.O.Ms.No.018 – Dated:- 10-1-2018 – REVENUE DEPARTMENT (Commercial Taxes-II) [G.O.Ms.No.018, Revenue (Commercial Taxes-II), 10th January, 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 makes the following Rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017 issued vide G.O.Ms. No. 227, Revenue (CT-II) Department Dated : 22-06-2017 as subsequently Amended. 1. i) These Rules may be called the Andhra Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2017. ii) They shall come into force with effect on and from 21st December, 2017. 2. In the Andhara Pradesh Goods and Services Tax Rules, 2017,- (i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Central Tax State/UT Tax Ces

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"; (c) after Statement 5A, the following Statement shall be inserted, namely:- "Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl.No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid No. Date Taxable Value Integrated Tax Central Tax State/Union Territory Tax Cess 1 2 3 4 5 6 7 8 ;" (d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:- "DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with

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plier of deemed export supplies" shall be substituted; (b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:- "DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Si

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GST – States – 02/2018 – Dated:- 10-1-2018 – Office of the Commissioner of the State Goods and Service tax Department Government of Kerala, Thiruvananthapuram No CT/24164/C1 Dtd 10/01/2018 Circular No 2/2018 Sub: Disbursal of SGST components of Refund claim – Instructions The tax payers are permitted to file manual refund claim in FORM GST RFD-01A for a tax period on monthly basis for following categories: Zero-rated supplies On account of inverted duty structure (higher tax rate on input & lower tax rate on finished products), Deemed exports Excess balance in electronic cash ledger. The refund applications filed by the taxpayers in their respective jurisdiction shall be processed by respective Proper Officers. The refund has to be disbursed only by the respective tax authority of Central and State Government. Therefore refund of Central Taxes (CGST, CESS, IGST) sanctioned shall be made by Central Tax Authority and refund of State Tax (SGST) shall be made by State Tax Authority. I

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rity. 4. Intimate Head of Account for refund to treasury. [ MH-0006-MIH-101 Tax-SH-02-SSH-(01) for excess dues/(02) for exports/(03) for deemed exports/08) for Inverted duty structure]. 5. On allocation of fund in BIMS present bills before Treasury. 6. Treasury shall transfer the refund amount to the Bank Account provided in the Payment Advice. 7. After release of payment a communication to be given to Central Tax Authority. SGST – REFUND REGISTER-1 (For sanction order received from Central Tax Authority) 1. S.No. 2. File No. 3. Name of Taxpayer 4. GSTIN 5. No. & Date of Sanction Order 6. No. & Date of Payment Advice 7. Communication Date of receipt of 8. Amount of SGST refund sanctioned 9. Treasury Date of submission of order to 10. Date of allocation of fund in BIMS 11. Date of submission of Bill 12. Date of transfer of fund 13. Account Date of transfer of refund to Bank 14. Name of the Bank 15. Bank Account No 16. IFSC 17. MICR 18. Date of intimation to Central Tax Authority

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respective territorial jurisdiction for release of CGST/IGST/CESS portion of refund. The proper officer who issued the refund sanction order shall maintain a register in the following manner: SGST – REFUND REGISTER-2 (For sanction order issued from State Tax Authority) 1. Sl.No. 2. Name of Taxpayer 3. GSTIN 4. Date of filing of refund application. 5. Refund claim of Central Tax 6. Refund claim of State Tax 7. Date of Approval 8. Refund sanctioned – Central Tax 9. Refund sanctioned -State Tax 10. No. & Date of Sanction Order 11. No. & Date of Payment Advice 12. Date of Communication Authority to Central 13. Amount of SGST refund sanctioned 14. Date of submission of order to Treasury 15. Date of allocation of fund in BIMS 16. Date of submission of Bill 17. Date of transfer of fund 18. Date of transfer of refund to Bank Account 19. Name of the Bank 20. Bank Account No 21. IFSC 22. MICR 23. Authority Date of intimation of refund by Central Tax All Deputy Commissioners shall submit

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 9-1-2018 Last Replied Date:- 5-5-2018 – We had supply under deemed export in month of Oct-17 under notification No. 40/2017 GST Rate is 0.10%. While entering data in GSTR1 we have entered the same bill in B2B under 18% while editing amount of tax and manually entered @0.05 in CGST & @0.05 in SGST instaed of selecting Deemed Export option. We have already filed the return. Now how we will corrected the same transaction in

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