Author: admin_gst

Goods and Services Tax – Started By: – Ravikumar Doddi – Dated:- 9-1-2018 Last Replied Date:- 5-5-2018 – Issue of E way bill is exempted under rule 138 of CGST Rules annexure, where in Rice is exempt can paddy is also exempt both the hsn code is 1006. – Reply By KASTURI SETHI – The Reply = Rice in husk paddy is covered under 1006.10. Paddy is agriculture produce. It was already covered. There was no dispute. There was a dispute regarding rice only which was clarified later on.Extract from Rule

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Goods and Services Tax – Clarifications regarding GST on College Hostel Mess Fees – taxable at 5% without Input Tax Credit – It is immaterial whether the service is provided by the educational institu

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Goods and Services Tax – Started By: – Archna Gupta – Dated:- 9-1-2018 Last Replied Date:- 5-5-2018 – Dear Experts,One of my client providing software services has three different offices in UP. Two premises are located in Noida SEZ and the third unit is located outside SEZ area. How many registrations are required to be taken?Till now they have taken single registration in which both SEZ units are shown as additional places of business and the premises located outside SEZ is taken as Principal place of business. What is the repercussion in such a situation?Please reply – Reply By ANITA BHADRA – The Reply = Rule 8 of the CGST Rule, 2017 require each unit in a Special Economic Zone (SEZ) to seek a separate registration under the new tax reg

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Goods and Services Tax – Started By: – Archna Gupta – Dated:- 9-1-2018 Last Replied Date:- 15-1-2018 – Dear ExpertsPlease clarify:1. If a registered person is supplying Business services and Renting services in Delhi, will it be covered under separate business verticals.2. Is separate GST registration compulsory for separate business verticals? – Reply By Rajagopalan Ranganathan – The Reply = Madam, According to Sub-section (2) of Section 25 of CGST Act, 2017 A person seeking registration under this Act shall be granted a single registration in a State or Union territory. Provided that a person having multiple business verticals in a State or Union territory may be granted a separate registration for each business vertical, subject to such

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pay tax under the Act on supply of goods or services or both made to another registered business vertical of such person and issue a tax invoice for such supply. Explanation.- For the purposes of clause (b), it is hereby clarified that where any business vertical of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other business verticals of the said person shall become ineligible to pay tax under the said section. Subject to the above provisions you can have separate registration for multiple business verticals owned by you. – Reply By Archna Gupta – The Reply = Can you please give some examples of multiple business verticals. Do my services fall under this definition and

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Goods and Services Tax – GST – By: – CASanjay Kumawat – Dated:- 9-1-2018 – Types and objectives of the filing: GSTR-3B: With the objective of ensuring smooth roll out of GST and taking into account the concerns expressed by the trade and industry regarding filing of the returns in GST regime, it was decided that, for the initial months of GST regime, the tax would be payable based on a simple return (Form GSTR-3B) containing summary of outward and inward supplies which will be submitted before 20th of the succeeding month. GSTR-1: Every registered dealer is required to file GSTR-1 every month. The return contains details of all outward supplies made during the month. GSTR-5: The GST Return 5 is a document/statement that has to be filed by

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on which his registration is granted for claim under clause (a) or clause (b) of sub-section (1) of section 18, One day immediately preceding the date from which he becomes liable to pay tax under section (9) for claim under clause (c) of sub-section (1) of section 18, and One day immediately preceding the date from which the supplies made by registered taxpayer becomes taxable for claim under clause (c) of sub-section (1) of section 18. GST CMP-03 : After opting into Composition Scheme, a taxpayer has to intimate the government about the stock held by them on the day of opting into the scheme. The stock details have to be provided in Form GST CMP-03. The compliance schedule for the filing of returns under GST is summarized hereunder: S.No.

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turnover more than 1.5 Cr. GSTR-1 July – November, 2017 10th January, 2018 Notification No. 72/2017- CT, dated 29.12.2017 December, 2017 10th February, 2018 Notification No. 58/2017- CT, dated 15.11.2017 January, 2018 10th March, 2018 Notification No. 58/2017- CT, dated 15.11.2017 February, 2018 10th April, 2018 Notification No. 58/2017- CT, dated 15.11.2017 March, 2018 10th May, 2018 Notification No. 58/2017- CT, dated 15.11.2017 4. For Non-resident taxable person GSTR-5 July- December, 2017 31st January, 2018 Notification No. 68/2017- CT, dated 21.12.2017 5. For Supplier of online information and database access or retrieval services GSTR-5A July- December, 2017 31st January, 2018 Notification No. 69/2017- CT, dated 21.12.2017 6. For per

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GST – States – 02/ST-2 – Dated:- 9-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 9th January, 2018 No. 02/ST-2.- In exercise of the powers conferred by section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), and in supersession of Haryana Government, Excise and Taxation Department, notification No. 129/ST-2, dated the 22nd November, 2017, except as respects things done or omitted to be done before such supersession, the Governor of Haryana, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who may follow the special procedure

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GST – States – 03/ST-2 – Dated:- 9-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 9th January, 2018 No. 03/ST-2.- In exercise of the powers conferred by section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), (hereafter in this notification referred to as the said Act), the Governor of Haryana, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act by any registered person for failure to

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GST – States – 04/ST-2 – Dated:- 9-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 9th January, 2018 No. 04/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 appoints the 1st day of February, 2018 as the date from which the provisions of serial number 4 and 5 of Haryana Government, Excise and Taxation Department, notification No. 80/ST-2, dated the 5th September, 201

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GST – States – 05/ST-2 – Dated:- 9-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 9th January, 2018 No. 05/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 (Amendment) Rules, 2018. 2. In the Haryana Goods and Services Tax Rules, 2017 (herein after called the said rules), 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 (Central Act 12 of 2017) shall be deemed to be granted under the Haryana Goods and Services Tax Act, 2017. . 3. In the said rules, in rule 19, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) Notwithstanding anything contained in s

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et 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 z

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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 Haryana Government, Excise and Taxation Department, notification No. 117/ST-2, dated the 24th October, 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. . 5. In the said rules, in rule 95,- (a) for sub-rule (1), the following sub-rule shall be substituted, namely:- (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitatio

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he 24th October, 2017, or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017. . 7. In the said rules, for FORM GST REG-10, the following form shall be substituted, namely:- Form GST REG-10 [See rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. Part -A (i) Legal name of the person (ii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country (iii) Name of the Authorised Signatory (iv) Email Address of the Authorised Signatory (v) Name of the representative appointed in India, if any (a) Permanent Account Number of the 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 pro

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ip;……………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature Place: 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

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nd Branch details. 4. Scanned copy of documents regarding appointment as representative in India, if applicable 5. Authorisation Form:- For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <> 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 sign

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

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

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Goods and Services Tax – Started By: – Alkesh Jani – Dated:- 8-1-2018 Last Replied Date:- 20-6-2018 – Sir, In GSTR-1, there is a table for Amendment of Invoice B2B, for previous period. While going for amendment it asks for Revised Invoice No. Infact I have not issued any revised invoice, but I need to amend. Please guide me as I am confused between word Amend and Revised. – Reply By KASTURI SETHI – The Reply = What is the basis for amendment in B2B ? That is issuance of revised invoice. Firstly original invoice is to be corrected by way of issuance of revised invoice (anew invoice) in lieu of original invoice. – Reply By Ganeshan Kalyani – The Reply = You will be rectifying the original invoice by issuing revised invoice. Without issuing

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0th jan, what will be the revisedinvoice number and date. – Reply By Dharmik Vora – The Reply = Hello Sir, I am also facing the same issue… Let's put this way, Suppose Invoice Number 44 has been raised in the Month of November (Dated: 25/11/2017), but while filing GSTR 1 Date Invoice Number 44 entered with wrong Date (Dated: 25/12/2017). So now In GSTR 1 table for Amendment of Invoice B2B, for Previous Period, While going for amendment it asks for revised Invoice No. & Date. What should i enter?? – Reply By priyesh agrawal – The Reply = Sir, First of all as per the sec 31(3) revised invoice can only be issued for the revising the invoices raised between effective date of registration and date of issue of registration. Further cons

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Goods and Services Tax – Started By: – nirali pandya – Dated:- 8-1-2018 Last Replied Date:- 8-1-2018 – I have issued credit notes to Unregistered buyer amount of which is less than 2.5 lacs and who is located within state. Where do i report this kind of credit notes in GSTR 1? – Reply By ANITA BHADRA – The Reply = Dear Sir Table 7 of GSTR 1 has clearly mentioned in heading Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5 T

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Goods and Services Tax – Started By: – Kamdev Senapati – Dated:- 8-1-2018 Last Replied Date:- 8-1-2018 – Dear Experts, Is it possible to file TRAN-1 now and what is the last date for the same Kindly advice… – Reply By Rajagopalan Ranganathan – The Reply = Sir, The last date for filing GST TRAN-1 is 27.12.2017 vide Order No. 9 & 10 of 2017 dated 15.11.2017. – Reply By YAGAY AND SUN – The Reply = Jurisdictional Commissioner may help you out, if you missed the last date to file TRAN-1 provid

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GST FLYERS – Updated as on 1st January, 2018 – Goods and Services Tax – GST – Dated:- 8-1-2018 – PDF DOWNLOAD – News – Press release

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Goods and Services Tax – GST – By: – GST Cornor – Dated:- 8-1-2018 – The common errors while submitting FORM GSTR-3B and the steps needed to be taken to rectify the same in FORM GSTR-1 are provided in the table annexed herewith. The corresponding column in the table provides the steps to be followed by taxpayer to rectify such error: Scenario GSTR-3B (Return Filed) Changes in FORM GSTR-1 Refer Scenario – 1 Liability was under reported If such liability was also not reported in FORM GSTR-1 of the month/quarter, then such liability may be declared in the subsequent month s/quarter s FORM GSTR-1 in which payment was made. Refer Scenario – 2 Liability was over reported Where the liability was also over reported in the month s / quarter s FORM GSTR-1, then such liability may be amended through amendments under Table 9 of FORM GSTR-1 Refer Scenario – 3 Liability was wrongly reported (Ex: inter-State supply as intra-State supply) Where such liability was also wrongly reported in FORM GSTR-1

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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 filed and no change could be done to reduce the liabilities. What can company B do? In this case, they may reduce this liability in the return of subsequent months or claim refund of the same. Scenario-3:- Liability was wrongly reported Company 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.

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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 Integrated tax credit. What can they do? Since, the company has filed the returns and there is an unutilized Integrated tax credit of ₹ 20,00,000/- which was inadmissible to them, they will have to pay / reverse such credit in the return of subsequent month(s). Further, Central Tax credit of ₹ 20,00,000/- can be availed in return of subsequent month(s). Scenario-7:- Cash ledger wrongly updated While filing their FORM GSTR-3B return, Company F while generating payment challan added ₹ 5,00,000/- under the Central Tax head, while they wanted to deposit ₹ 5,00,000/- under the integrated tax head. What can they do? Since, they have already filed their challan, they will have to add &#

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Goods and Services Tax – GST – By: – Bimal jain – Dated:- 8-1-2018 Last Replied Date:- 5-2-2018 – Dear Professional Colleagues, Weekly update on latest Notifications/Circulars issued by the Government of India are as under: Time limit for filing GSTR-1 for small taxpayers on Quarterly basis i.e. Turnover upto ₹ 1.5 Cr in preceding F.Y. or in the current F.Y.has been extended vide Notification No. 71/2017 – Central Tax dated December 29, 2017. S. No. Quarter for which the details in FormGSTR-1 are furnished Time for furnishing the details in Form GSTR-1 July-September, 2017 January 10, 2018 October-December, 2017 February 15, 2018 January-March, 2018 April 30, 2018 Time limit for filing GSTR-1 for taxpayers on Monthly basis i.e. Turnover more than ₹ 1.5 Cr. in preceding F.Y. or in the current F.Y.has been extended vide Notification No. 72/2017 – Central Tax dated December 29, 2017. S. No. Month for which the details in Form GSTR-1 are furnished Time for furnishing the detai

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e w.e.f. February 1, 2018 in view of Notification No. 74/2017 – Central Tax dated December 29, 2017. Notification No. 75/2017 – Central Tax dated December 29, 2017. Following are the insertion made vide CGST (Fourteenth Amendment) Rules, 2017: S. No. Insertions in CGST Rules, 2017 Analysis/ effect of amendment 1. In Rule 17 after sub-rule (1),sub-rule 1A has been inserted: The Unique Identity Number (UIN) granted under sub-rule (1) to a person under Section 25(9)(a) shall be applicable to the territory of India. ; UIN granted to persons mentioned under Section 25(9)(a) i.e. any specialised agency of the United Nations Organisation,will be applicable to the territory of Indiawhile applicability of UIN granted to persons mentioned under Section 25(9)(b) has not been prescribed yet. 2. In Rule 19 after sub-rule (1), sub-rule 1A has been inserted: Notwithstanding anything contained in sub-rule (1), the particulars of application for registration shall not stand amended with effect from a d

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17-Central Tax dated 18th October 2017 or notification No.40/2017-Central Tax (Rate) dated 23rd October 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October 2017. ; Refund of IGST paid on Services exported out of India will also be available under Rule 96 and for this purpose sub-rule (9) has been inserted in Rule 96. The person claiming refund of IGST under this rule – cannot receive supplies from supplier of Deemed exports ; and cannot receive supplies from a supplier who is paying CGST @ 0.05% on supply of goods to Merchant Exporter. Following are the substitutions made vide CGST (Fourteenth Amendment) Rules, 2017: S. No. Substitution in CGST Rules, 2017 Analysis/ effect of amendment In Rule 89, sub-rule (4)has been substituted and sub-rule 4A and sub-rule 4B has been inserted w.e.f. October 23, 2017: Substitution of Rule 89(4): Rule 89(4) provides the formula to calculate the refund amount in the case of zero rated supply of goods/ servicesmade without payment

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-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 for zero-rated supply of services for which the supply of services has not been completed during the relevant period; (E) Adjusted Total turnover means the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding – (a) the value of exempt supplies other than zero-rated supplies and (b) the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both, if any, during the relevant period; (F) Relevant period means the period for which the claim has been filed. Insertion of sub-rule 4A and sub-rule 4B: Rule 4A – In the case of supplies received on which the supplier has availed the benefit of Notification No.

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under sub-rules (4A) or (4B) or both, should be excluded. For calculation of Adjusted Total turnover , turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both, if any, should be excluded. Effect of insertion of sub-rule 4A and sub-rule 4B: In the case of supplies received on which the supplier has availed the benefit of Deemed exports , refund of ITC, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. In the case of supplies received on which the supplier is paying CGST @ 0.05% on supply of goods to Merchant Exporter, refund of ITC, availed in respect of inputs received from the said supplier for export of goods and the ITC availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted. In Rule 95, sub-rule (1) is substituted: The words prepared on the basis of the statement of the outward supplies furnished

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the following words: And the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any . Refund is available to applicants even when invoice value, excluding tax paid, is upto ₹ 5000/-. Form GSTR-11, Statement of inward supplies by persons having UIN, has been substituted. Form GST-REG 10, an application for registration of persons supplying online information and data base access or retrieval ( OIDAR ) services from a place outside India to a person in India, other than a registered person, has been substituted. In Form GST REG-13, an application/ form for grant of UIN to UN Bodies/ Embassies /others, some changes have been made. Form GST-RFD 10, an application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc., has been substituted. In Form GST DRC-07, Summary of the order, table at serial no. 5 has been omitted. Instructions

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y was over reported in the month s / quarter s v GSTR-1 also, then such liability may be amended through amendments under Table 9 of Form GSTR-1. Wrong-reporting of 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 Such taxpayers will have to file for amendments by filling Table 9 of the subsequent month s / quarter s Form GSTR-1. Under-reporting of ITC: Input tax credit which was not reported may be availed while filing return for subsequent month(s). No action required in GSTR-1. Over-reporting of ITC: Pay (through cash) / Reverse such over reported input tax credit with interest in return of subsequent month (s). No action required in GSTR-1 Wrong-reporting of ITC: Pay (through cash) / Reverse any wrongly reported input tax credit in return of subsequent month(s). For under reported input tax credit, the same ma

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Goods and Services Tax – 28/02/2018 – Dated:- 8-1-2018 – Withdrawn vide circular dated 31-7-2018 Circular No. 28/02/2018-GST F. No. 354/03/2018 Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North Block, New Delhi, 08th January 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarifications regarding GST on College Hostel Mess Fees – reg. Queries have been received seeking clarification regarding the taxability and rate of GST on services by a college hostel mess. The clarification is as given below: 2. The educational institutions have

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2018 (1) TMI 633 – CESTAT CHENNAI – TMI – CENVAT credit – MS Angles, Channels etc. – The department was of the view that the appellants are not eligible for credit taken on cement and steel as they do not fall under the definition of inputs or capital goods – Held that: – The decision in the case of Rajasthan Spinning and weaving mills [2010 (7) TMI 12 – SUPREME COURT OF INDIA], had held that the credit is eligible – the imposition of penalty is unwarranted and unjustified and is set aside.
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Appeals for remanded reconsideration by following various case laws on the said issue whether credit is admissible on cement and steel used for construction of building/foundation/shed etc. – appeal allowed in part and part matter on remand. – E/MISC/41941, 41944/2017 & E/710,711/2010 – Final Order Nos.40077-40078/2018 – Dated:- 8-1-2018 – Ms. Sulekha Beevi, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri R. Parthasarathy, Consultant for the appellant Shri A. Cletus,

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the appellants, Ld. Consultant, Shri R. Parthasarathy submitted that in the appellant s own case for earlier period, the appeals on similar issue were remanded to the adjudicating authority to pass appropriate order after considering the application of various case laws. That the present case may also be remanded to decide afresh in the light of the judgments rendered on the said issue. 3. The Ld. AR, Shri A. Cletus, ADC, reiterated the findings in the impugned order. 4. Heard both sides. 5.1 The Ld. Counsel for the appellants has relied upon the decision passed by the Tribunal in the appellant s own case vide Final Order No.40948 40953/2016 dated 13.06.2016, wherein the Tribunal has remanded these appeals for reconsideration by following various case laws on the said issue whether credit is admissible on cement and steel used for construction of building/foundation/shed etc. The period involved is prior to 07.07.2009 when the restriction with regard to use of cement and steel as inpu

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CCE, Trichy – 2015-TIOL-1734-HC-MAD-CX x) CCE, Trichy Vs. CESTAT, Chennai – 2014 (309) ELT 71 (Mad.) 5.2 Ld. Consultant has also requested to waive the penalty. He submitted that the issue whether the assesse is eligible to avail credit on cement and steel was contentious during the relevant period. There were decisions in favour of the appellants as well as revenue. Further, the definition of inputs underwent a change w.e.f. 07.07.2009. Though the Larger Bench decision of the Tribunal held that credit is not admissible on steel items like MS Angles, Channels etc., used for construction of plant/support of capital structures, the said view as held to be per Incuriam by various decisions of the Tribunal. The decision in the case of Rajasthan Spinning and weaving mills – 2010 (255) ELT 481 (SC), had held that the credit is eligible. This was followed by the jurisdictional High Court in the case of India Cements Ltd. (supra). Taking these aspects into consideration, we are of the view tha

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GST – States – J.21011/1/2017-TAX/Vol-III – Dated:- 8-1-2018 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … NOTIFICATION Dated Aizawl the 8th Jan., 2018 No.J.21011/1/2017-TAX/Vol-III.- In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Mizoram Goods and Services Tax (Thirteenth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Mizoram 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 Tax/UT Tax Cess No. Date Value No. Date Rate Taxable value Amt. Rate Taxable value Amt. Rate Taxab

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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 Tax /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 respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only f

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(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. Signature Name – Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subse

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GST – States – TRADE CIRCULAR NO. 01/2018 – Dated:- 8-1-2018 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 TRADE CIRCULAR NO. 01/2018 DATED: 08.01.2018 Subject: e-WAYBILL UNDER GST WITH EFFECT FROM 1st February, 2018. In terms of Finance Department Notification No. 1156 F.T. dated 30.06.2017 (ref: Trade Circular No. 06/2017 dated 30.06.2017), a new electronic system was introduced on and from 01.07.2017 for issuance of waybills under the West Bengal Goods and Service Tax Ordinance, 2017 and saved by section 175(2) of the West Bengal Goods and Services Tax Act, 2017, for entry of taxable goods into the State. Subsequently, rule 138 of the WBGST Rules, 2017 regarding waybills was substituted

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f 31.01.2018 with the following conditions: – 1. Generation of waybill keys shall stop at midnight of 31.01.2018; 2. Generation of waybills using already generated keys shall stop at midnight of 31.01.2018; 3. Waybills generated till midnight of 31.01.2018 shall be valid for entry of taxable goods into West Bengal till 15.02.2018 or till its validity expires, whichever is earlier; 4. Cancellation of unused waybill keys shall continue till 15.02.2018 after which all remaining unused keys will be cancelled by system; 5. Cancellation of generated waybill shall continue till 15.02.2018 after which all remaining valid waybills shall be treated as used; 6. If cancellation of waybill is made after midnight of 31.01.2018, it cannot be re-generated.

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2018 (4) TMI 1140 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 496 (All.) – Seizure order – Section 129(1) of U.P. GST Act – seizure on the ground that the size of the wood planks were unequal – Held that: – there is no other allegation. No penalty order has been passed against the petitioner as yet – subject to deposit of security equal to the value of the goods shown in the invoice, other than cash or bank guarantee, the petitioner's vehicle and goods along with documents, which have been seized may be released forthwith – petition disposed off. – Writ Tax No. – 7 of 2018 Dated:- 8-1-2018 – BHARATI SAPRU AND NEERAJ TIWARI, JJ. Counsel For Petitioner: Shri Praveen Kumar, Advocate and Shri Hitashu Kataria Anand, Advocate Counsel For Res

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Goods and Services Tax – Started By: – Viresh Gupta – Dated:- 7-1-2018 Last Replied Date:- 8-1-2018 – Respected sir , I am manufacturer of carogateded boxes for manufacturing purpose I purchase paper after that I send it for printing.this printing will treated as job work services received by me or not and also clear about panaelty provision for non filling of itc 4. – Reply By KASTURI SETHI – The Reply = As per Section 143(1) of CGST Act, 2017 read with Section 2(68) of the Act and Rule 45 of

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Goods and Services Tax – Started By: – V Prasad – Dated:- 7-1-2018 Last Replied Date:- 9-1-2018 – We are commission agents of onions and potatoes which are exempted under GST bearing HSN Codes of 07031010 and 07101000 respectively.Do we have any limit on the exemption of commission received under GST Act?Thank You – Reply By KASTURI SETHI – The Reply = No limit at all. Both fall in the definition of agriculture produce. So purchase and sale of both as a commission agent exempted from GST vide Notification No.12/17-Central Tax dated 28.6.17 as amended (Serial No.54(g) refers). It is exempted supply. However, Seed is out of definition of ' Agriculture'. – Reply By Kishan Barai – The Reply = Moreover Export Commission agent would be e

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e Reply = Respected Kasturi Sir, according to my view Comission agent would not be charged GST for any products because invoice would be issued by other for them it would be chargable. – Reply By V Prasad – The Reply = Thank You All – Reply By KASTURI SETHI – The Reply = Sh.Kishan Barai Ji, I agree with you in toto. I am just saying specific notification is required for exemption to commission agent as provided in the present case. – Reply By V Prasad – The Reply = Is the exemption applicable if we act as both traders (sales and purchases) and commission agents of onions and potatoes? Thank You – Reply By KASTURI SETHI – The Reply = Yes. Exemption is available to both types of supply simultaneously provided that it is mentioned in applicati

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 7-1-2018 – Special audit is a tool provided to the revenue to order for special audit under section 66 of the GST Act, 2017 to be carried out by a chartered accountant or a cost accountant. Such special audit shall be carried out on the directions of deputy or assistant commissioner with prior approval of the commissioner, if such officer is of the opinion that the assessee has not declared the value correctly or credit availed is not within the normal limits. Finance Act, 1994 contained section 72A for special audit of assessee by chartered accountants or cost accountants. In Central Excise Act, 1944, section 14AA provided for special audit. In SKP Securities Ltd. v Deputy Director (RA-IDT) 2013 (1) TMI 549 – CALCUTTA HIGH COURT , it was held that condition precedent to order for special audit is reason to believe that person liable to Service Tax is within circumstances stipulated in section 72A (wrong declaration of

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e principles should guide his opinion that : (a) Value has not been correctly declared, or (b) Credit availed is not within the normal limits, ie there are instances of abnormal variation in credit amount. How can special audit be ordered or directed Special audit under section 66 of the GST Act, 2017 can be ordered or directed: (i) with prior approval of the commissioner, (ii) by deputy or assistant commissioner, (iii) in writing to the auditee tax payer, (iv) to get records including books of account examined and audited, (v) to get audit done by a chartered accountant or cost accountant nominated by commissioner (not by deputy or assistant commissioner). Specified form for special audit As per sub rule (1) of rule 102 of the GST Rules, 2017 with the prior approval of the Commissioner, the Assistant Commissioner or any officer senior to him can direct the registered person in FORM GST ADT-03 to get his records including books of account examined and audited by a specified chartered a

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tered accountant/cost accountant, or (c) for any other material and sufficient reasons. The discretion to extend time rests with the deputy/assistant commissioner. As per sub rule (2) of rule 102 of the GST Rules, 2017 on conclusion of the special audit, the registered person shall be informed of the findings of the special audit in FORM GST ADT-04 by the auditor. Special audit can be ordered even where taxable has been audited The special audit is an overriding provision and special audit can be directed even when accounts of taxable person are audited or subjected to audit under: (a) any other provision of the GST Act, 2017, or (b) any other law in force. Impact of Special Audit The department is free to use the audit findings as well as material gathered during the course of special audit against the auditee tax payer. However, he shall be given an opportunity of being heard and defend himself following the principles of natural justice. Such proceedings can be under any of the prov

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 7-1-2018 Last Replied Date:- 8-1-2018 – Every registered person under GST is to file the required returns within the time stipulated. The following returns are required to be filed by the registered person- GSTR – 1 – Details of outward supplies of goods or services; GSTR- 2 – Details of inward supplies of goods or services; GSTR -3 – Monthly return. GSTR – 3B – in lieu of GSTR 3. The registered persons are facing many problems in filing the returns in GST regime due to the glitches in GST net work. The due date for filing returns are extended by the Board. The Board has recently come with a circular clarifying the matters in filing return vide Circular No. 26/26/2017-GST, dated 29.12.2017. The clarification has been issued since 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

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r the current financial year, in case of new registrants and file the return according to the due date. The registered person whose turnover is up to ₹ 1.5 crores may opt to file the return on monthly basis if he so wishes even though his aggregate turnover is up to ₹ 1.5 crore. Once he opts for this he will not have the option to change the return filing periodicity for the entire financial year. If the registered person wrongly reports his aggregate turnover and opts to file the return on quarterly basis he may be liable to penalties under the Act. The calendar for filing GSTR -1 is provided in the circular as detailed below- For aggregate turnover up to ₹ 1.5 crore July 2017 to September 2017 – 10.01.2018; October 2017 to December 2017 – 15.02.2018; January 2018 to March 2018 – 30.04.2018; For aggregate turnover more than ₹ 1.5 crore July to November 2017 – 10.01.2018; December 2017 – 10.02.2018; January 2018 – 10.03.2018; February 2018 – 10.04.2018; March 20

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arters the last date for filing this return within 18 days after the end of such quarter. For the quarter from October 2017 to December 2017 is to be filed on or before 18.01.2018. Late fee The late fee for belated filing of return ₹ 200/- per day if the tax liability if NIL for that month. The late fee for belated filing of return in other cases is ₹ 200/- per day. The late fee for the months of July, August and September for late filing of GSTR – 3B has been waived off. For subsequent months, the late fee rate is reduced. In respect of a taxpayer whose tax liability for that month was NIL, the late fee will be ₹ 20/- per day and in respect of others, the late fee will be ₹ 50/- per day. Amendment/corrections/rectification of errors The procedure for rectification of errors made while filing Form GSTR – 3B was issued vide Circular No. 7/7/2017-GST, dated 01.09.2017. The said circular clarified that- errors committed while filing GSTR – 3B may be rectified while

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may be claimed. Where adjustments have been made in Form GSTR – 3B of multiple months, corresponding adjustments in Form GSTR – 1 should also preferably be made in the corresponding months. Common errors in GSTR – 3B The following are the common errors that are made while filing GSTR – 3B- Liability was under reported; Liability over reported; Liability wrongly reported; Input tax credit was under reported; Input tax credit was over reported; Input tax credit of the wrong tax was taken; Cash ledger wrongly updated. There are four stages in filing return GSTR – 3B- Stage 1 – Confirmed submission; Stage 2 – Cash Ledger updated; Stage 3 – Offset liability; Stage 4 – Return filed. 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. Under Stage – 1- Confirmed submission Use Edit facility to – add in case of under reported liability; in case of over reported liability; the wrongly reported liability. add un-

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, if any may be either claimed as refund or used to offset; no action is required in case of input tax credit was under reported; deposit additional cash, if required in the cash ledger by creating challan in Form GST PMT – 06, if input tax credit was over reported; deposit additional cash, if required, in the cash ledger by creating challan in Form GST PMT – 06, if input tax credit of wrong tax was taken. In case of wrongly updated- add cash under the right tax head and seek cash refund of the cash added under the wrong tax head. Under Stage – 3 – Off set liability In case of liability under reported – Liability may be added in the return of subsequent month(s) after payment of interest; In case ofliability was over reported – liability may be adjusted in return of subsequent month(s) or refund may be claimed where adjustment is not feasible. In case of was wrongly reported – unreported liability may be added in the next month s return with interest, if applicable.Also adjustment may

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care should be taken to ensure the accuracy of the figures before processing to offset the liabilities. It is further clarified in the circular 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 Act and the rules made thereunder. – Reply By KASTURI SETHI – The Reply = Sir, Very useful and timely article. It has solved problems of so many assessees. – Reply By Avinash Gopalakrishnan – The Reply = Dear Siri must laud you for the detailed explanation that you have given , I would like to clarify the following with regard to errors in filing with regard to the same ,Scenario 1 Buyer Y and Supplier X Buyer Y is a merchant exporter Supplier X is a Manufacturerin the case of Y having purchased material from entity X , and having paid the relevant GST , on purchase , e

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 6-1-2018 Last Replied Date:- 8-1-2018 – If we purchase material on confessional rate for trading export can we eligible to take i

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