Author: admin_gst

Goods and Services Tax – GST – Dated:- 6-1-2018 – Q. Please explain payment and receipt voucher head under documents issued in GSTR-01 Ans. Please refer section 31(3) (e) and (g) of CGST Act, 2017. Also refer Rule 52 of CGST Rules, 2017 Q. Can a company registered in Gujarat, claim credit of CGST of other state (in case of hotels) for payment of IGST Ans. No, credit of CGST of other state can't be availed. Q. Will Govt. take action against those who have 20+ lac turnover but don't have

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Goods and Services Tax – Started By: – RAVINDRA SANCHETI – Dated:- 6-1-2018 Last Replied Date:- 7-1-2018 – Hello Mr XYZ is registered in Rajasthan and his principal place of business is also in Rajasthan. He has registered himself as Casual Taxable person category in Madhya Pradesh (MP) for Exhibition purpose for 7 Days. Mr XYZ has sent some machineries (5 Machines) for display in exhibition from Rajasthan to MP against E way bill on Delivery Challan for Exhibition. Now there are some machineries (3 Machines) booked for sales in exhibition to ABC company. My Query is – Whether XYZ Rajasthan can prepare the sale bill directly in the name of ABC Company ? (Preference) – If not does XYZ (Rajasthan) needs to bill to XYZ (MP) and then XYZ (MP)

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Goods and Services Tax – Started By: – Viresh Gupta – Dated:- 5-1-2018 Last Replied Date:- 8-1-2018 – Sir I am manufacturer of corrugated boxes for manufacturing purpose I purchase paper .paper send by me for printing it is cover under job work or not if cover then clear about penalty non filling of itc 4 .service provider raise bill under code 9989 – Reply By YAGAY AND SUN – The Reply = In our view and read with Thompson Press judgment such activities would come under the purview of Job Work.

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Goods and Services Tax – Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. –

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Goods and Services Tax – Started By: – knr varma – Dated:- 5-1-2018 Last Replied Date:- 10-1-2018 – PAPPAD(hsn 1905) IS EXEMPTED GOOD OR NILL RATED GOOD ? – Reply By Ganeshan Kalyani – The Reply = It is exempted. – Reply By KASTURI SETHI – The Reply = HSN is 1905 9040 and tariff rate is NIL. An other HSN is 2106 9099 and this attracts GST @18%. Now it depends upon how they are prepared or manufactured and sold & used. I – Reply By YAGAY AND SUN – The Reply = We understand since there are tw

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Service Tax – Started By: – subrat padhy – Dated:- 5-1-2018 Last Replied Date:- 7-1-2018 – Dear All,Thank you all for the helping hand to me all along.Kindly give me some info. about my another query regarding GST….We had organised one event here at Odisha, for which we hire an event partner.And in the time of settlement today they are having a bill towards accommodation of guest with 5% IGST adding on the overall bill which includes registration of delegates and others with a GST 18%.My ques

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Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 5-1-2018 – Circular No. 7/7/2017-GST dated 1st September 2017 was issued which clarified that errors committed while filing FORM GSTR – 3B may be rectified while filing FORM GSTR-1 and FORM GSTR-2 of the same month. It has been further decided that the time period of filing of FORM GSTR-2 and FORM GSTR -3 for the months of July 2017 to March 2018 would be worked out by a Committee of officers and communicated later. Now Circular No. 26/26/2017-GST dated 29.12.2017 has been issued stating the way in which errors can be rectified in Form GSTR-3B which do not contain provisions for reporting of differential figures for past month. It is clarified that the revised figures may be repor

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ovided. This has created a lot of problem for those who have filed the returns for five months since the implementation of GST and errors have been occurred while filing the return. Previously it was expected that the errors of FORM GSTR-3B would be rectified in GSTR-1 & 2. But due dates for filing GSTR-2 & 3 for the months of July 2017 to March 2018 has to be worked out. Now a circular has been issued stating that the rectifications in FORM GSTR-3B have to be amended in GSTR-1 (in case of Output liability) and further errors in the FORM GSTR-3B of subsequent months. For instance while filing the FORM GSTR-3B for the month of July, Input tax credit of ₹ 1,00,00,000/- was misreported as ₹ 10,00,000/-. The return had been

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 5-1-2018 Last Replied Date:- 15-1-2018 – Introduction Electronic Way Bill (E-Way Bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-way bill on the GST portal. Rule 138 of CGST Rules, 2017 provides that information is to be furnished prior to the commencement of movement of goods and is to be issued whether the movement is in relation to a supply or for reasons other than supply . What is an e-way bill? Rule 138 of CGST Rules, 2017 provides that, e-way bill is an electronic way bill which has to be generated by every registered person causing movement of goods of consignment value exceeding ₹ 50,000/-. Such movement can be, in relation to a supply for reasons other than supply due to inward supply from un registered person. Who can generate an e-way b

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e common portal after furnishing information in Part B of FORM GST EWB-01. (For place of delivery, the pin code of place of delivery must be provided. For Transport Document number, the Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number must be provided.) Upon its generation, a unique e-way bill number (EBN) shall be allocated which shall be available to the supplier, recipient, and the transporter. Consolidated e-way bill A consolidated e-way bill can be generated where multiple consignments are intended to be transported in one conveyance. The transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal A consolidated e-way bill may be generated by him in FORM GST EWB-02 on common portal prior to the movement of goods. Validity of an e-way bill Validity of an e-way bill depends upon the distance travelled by the goods being transported. As per Rule 138(10) of CGST

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Customs; In respect of movement of goods within such areas as are notified under rule 138(14) ( of the SGST Rules, 2017 of the concerned State; and Consignment value less than ₹ 50,000/- Summary of Forms to be used Form No. Rule Description GST EWB-01 138 Generation of e-way bill(Part-A & Part-B) GST EWB-02 138 Generation of Consolidated e-way bill GST EWB-03 138-C Summary report of every inspection of goods in transit shall be recorded online by the proper officer GST EWB-04 138-D Report against for detention of goods by proper officer Important dates for implementation of an e-way bill system Date Why Important 16th January, 2018 The nationwide e-way Bill system will be ready to be rolled out on a trial basis latest by 16th January, 2018 Trade and transporters can start using this system on a voluntary basis from 16th January, 2018. 1st February, 2018 The rules for implementation of nationwide e-way Bill system for inter-state movement of goods compulsorily will be notifie

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or passengers and property. The vehicle propulsion is provided by an engine or motor, usually by an internal combustion engine, or an electric motor, or some combination of the two, such as hybrid electric vehicles and plug-in hybrids. For legal purposes motor vehicles are often identified within a number of vehicle classes including cars, buses, motorcycles, off-road vehicles, light trucks and regular trucks. These classifications vary according to the legal codes of each country. ISO 3833:1977 is the standard for road vehicles types, terms and definitions.[1] Generally to avoid requiring handicapped persons from having to possess an operator's license to use one, or requiring tags and insurance, powered wheelchairs will be specifically excluded by law from being considered motor vehicles.Thus, any vehicle other than motorized vehicle shall be a non-motorized conveyance (e.g. bullock cart, rickshaw, hand pulled trolleys etc). – Reply By CA AJAY KUMAR AGRAWAL – The Reply = Sirwhat

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Goods and Services Tax – Started By: – Viresh Gupta – Dated:- 5-1-2018 Last Replied Date:- 8-1-2018 – Sir Mera goods sec 129 me roka gya tha up me panelty jma krne ke baad chhuta tha mughe Iski appeal kaha krne hogi mai kanpur up me registered hu – Reply By KASTURI SETHI – The Reply = You can file appeal with the Commissioner (Appeals), CGST, KANPUR. Earlier known as Commissioner(Appeals), Central Excise & Customs. You can trace out exact address on google.com. ( Rule 108 of Central Goods &

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GST – States – 43/2017 – Dated:- 5-1-2018 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 43/2017 CCT s Ref No. A(1)/114/2017, Dt. 05-01-2018 In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Telangana Goods and Services Tax Act, 2017 (12 of 2017) and Section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and in supersession of notification No. 36/2017, dated the 22nd November, 2017, except as respec

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GST – States – 41/2017 – Dated:- 5-1-2018 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 41/2017 CCT s Ref No. A(1)/129/2017 Dt. 05-01-2018 In pursuance of Section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereinafter referred to as the said Act) and clause (b) of sub-rule (1) of Rule 40 of the Telangana Goods and Services Tax Rules, 2017 and in supersession of Notification No. 23/2017, dt. 25th October, 2017, except as respects things done

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GST – States – 40/2017 – Dated:- 5-1-2018 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 40/2017 CCT s Ref No. A(1)/88/2017 Dt. 05-01-2018 Sub:- Extension of time limit for filing FORM GST CMP-03 In exercise of the powers conferred by sub-rule (4) of Rule 3 of the Telangana Goods and Services Tax Rules, 2017 read with section 168 of the Telangana Goods and Services Tax Act, 2017 (hereafter referred to as the Act ), on the recommendations of the Council, and in super

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The Tripura State Goods and Services Tax (Fourteenth Amendment) Rules, 2017. – GST – States – F.1-11(91)-TAX/GST/2017(Part) – Dated:- 5-1-2018 Notification – Circular

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GST – States – F.1-11(91)-TAX/GST/2017(Part) – Dated:- 5-1-2018 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) No.F.1-11(91)-TAX/GST/2017(Part) Dated, Agartala, the 5th January, 2018 NOTIFICATION In exercise of the powers conferred by section 148 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), and in supersession of notification dated the 22nd November, 2017, publish9d in the Tripura Gazette, Extraordinary Issue, vide number 442, dated the 22nd November, 2017, except as respects things done or omitted to be done before such supersession the State Government, on the recommendation of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the prec

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GST – States – F.1-11(91)-TAX/GST/2017(Part) – Dated:- 5-1-2018 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) No.F.1-11(91)-TAX/GST/2017(Part) Dated, Agartala, the 5th January, 2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of la

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GST – States – F.1-11(91)-TAX/GST/2017(Part) – Dated:- 5-1-2018 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) No. F.1-11(91)-TAX/GST/2017(Part) Dated, Agartala, the 5th January, 2018 NOTIFICATION In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby appoints the 1st day of February, 2018 as the date from which the provisions of serial number 2(ii) and 2(iii) of notificat

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2018 (6) TMI 108 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 385 (All.) – Alternative remedy of appeal – Penalty in excess of 50% of value of goods – section 129 (1) (b) of UPGST Act – Release of seized goods on furnishing of security for applicable tax and additional penalty – Held that:- Against the order dated 30.11.2017 the petitioner has an statutory efficacious alternative remedy of filing an appeal under Section 107 of the U.P. Goods and Service Tax Act, 2017 read with Rule 109 A of the Rules – the instant writ petition is disposed of with the direction that in case, the petitioner files an appeal against the order dated 30.11.2017 within the next one week from today, the same shall be heard and decided in accordance with law by

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017 issued u/s 129(3) of UPGST Act as well as order dated 30.11.2017 passed u/s 129 (3) of the Act by which the respondent no.4 has directed the petitioner to deposit the penalty in excess of 50% of value of goods contrary to section 129 (1) (b) of the Act. There is a second prayer also seeking a writ of mandamus to release the goods covered under seizure memo dated 22.11.2017 on the furnishing security for 'applicable tax' as well as additional penalty @ 50% of value of goods as reduced by tax paid thereon as per Section 129 (1) (b) of UPGST Act 2017 and vehicle forthwith. Against the order dated 30.11.2017 the petitioner has an statutory efficacious alternative remedy of filing an appeal under Section 107 of the U.P. Goods and Ser

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Goods and Services Tax – Started By: – UDAYKANT PATHAK – Dated:- 4-1-2018 Last Replied Date:- 6-1-2018 – Sir, In Real Estate Business Flat advance received on 25th of june 2017 and in GST Regime Flat is cancelled now when refund of Amount to Customer issued vide Refund Voucher how and which table can reflect in GSTR1 ? – Reply By MARIAPPAN GOVINDARAJAN – The Reply = No refund voucher; only credit voucher. – Reply By Ganeshan Kalyani – The Reply = For transition transaction it will considered as

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Goods and Services Tax – Started By: – manish k – Dated:- 4-1-2018 Last Replied Date:- 7-1-2018 – We are registered under GST & providing tourism services to our clients. We have done payments for a hotel room & tax services in Ladakh and bundled them as a tour package for our client. The hotel has not provided us a tax invoice and stated that Ladakh region is exempt from taxes. The taxi provider is also unregistered with GST and has not provided us a tax invoice. Now what should we do for proper GST invoicing & compliance? We have already paid taxes through GSTR 3B on total value of our tour package. For GSTR 1, shall we fill our above purchase details as purchase from unregistered vendors and pay the appropriate taxes and the

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isdictional Range Officer. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = What is the period involved in this case? – Reply By Ganeshan Kalyani – The Reply = Period is important because GST is now not applicable on inward ( purchased ) goods or service from an unregistered dealer. – Reply By KASTURI SETHI – The Reply = From the query, it appears that it has happened recently. Not more than one month old. There is no doubt about the importance of period in this situation. – Reply By manish k – The Reply = Dear all, Thanks for taking some time and replying to my queries. Rajgopalan Ranganathan: Suppliers turnover is above 20L/10L for the hotel and under 10L for the taxi provider. Marappan Govindrajan/ Ganesh Kalyani/ Kasturi Sethi: About Per

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Goods and Services Tax – 27/01/2018 – Dated:- 4-1-2018 – Circular No. 27/01/2018-GST F. No. 354/107/2017-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** North Block, New Delhi 04th 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 levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. – Reg. Representations were received from trade and industry for clarification on certain issues regarding levy of GST on supply of services. 2. In this context, it is stated that the following clarifications, inter-alia, were published as FAQ at http://www.cbec.gov.in/resources//htdocs-cbec/gst/om-clarification.pdf. S. No. Questions/ Clarifications sought Clarifications 1 1. Will GST be ch

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ed is ₹ 8000, GST shall be charged at 18% on ₹ 8000. 3. Tariff declared anywhere, say on the websites through which business is being procured or printed on tariff card or displayed at the reception will be the declared tariff. In case different tariff is declared at different places, highest of such declared tariffs shall be the declared tariff for the purpose of levy of GST. 4. In case different tariff is declared for different seasons or periods of the year, the tariff declared for the season in which the service of accommodation is provided shall apply. 5. Declared tariff at the time of supply would apply. 6. If declared tariff of the accommodation provided by way of upgrade is ₹ 10000, but amount charged is ₹ 7000, then GST would be levied @ 28% on ₹ 7000/-. 2 Vide notification No. 11/2017-Central Tax (Rate) dated the 28th June 2017 entry 34, GST on the service of admission into casino under Heading 9996 (Recreational, cultural and sporting services)

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s, GST @ 28% would apply on entry to casinos as well as on betting/ gambling services being provided by casinos on the transaction value of betting, i.e. the total bet value, in addition to GST levy on any other services being provided by the casinos (such as services by way of supply of food/ drinks etc. at the casinos). Betting, in pre-GST regime, was subjected to betting tax on full bet value. 3 The provision in rate schedule notification No. 11/2017-Central Tax (Rate) dated the 28th June 2017 does not clearly state the tax base to levy GST on horse racing. This may be clarified. GST would be leviable on the entire bet value i.e. total of face value of any or all bets paid into the totalisator or placed with licensed book makers, as the case may be. Illustration: If entire bet value is ₹ 100, GST leviable will be ₹ 28/-. 4 1. Whether for the purpose of entries at Sl. Nos. 34(ii) [admission to cinema] and 7(ii)(vi)(viii) [Accommodation in hotels, inns, etc.], of notificat

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meant for residential or lodging purposes provided by a person having turnover below ₹ 20 lakhs (Rs. 10 lakhs in special category states) per annum and thus not required to take registration under section 22(1) of CGST Act. Such persons, even though they provide services through ECO, are not required to take registration in view of section 24(ix) of CGST Act, 2017. 6 To clarify whether supply in the situations listed below shall be treated as a supply of goods or supply of service:- 1. The books are printed/ published/ sold on procuring copyright from the author or his legal heir. [e.g. White Tiger Procures copyright from Ruskin Bond] 2. The books are printed/ published/ sold against a specific brand name. [e.g. Manorama Year Book] 3. The books are printed/ published/ sold on paying copyright fees to a foreign publisher for publishing Indian edition (same language) of foreign books. [e.g. Penguin (India) Ltd. pays fees to Routledge (London)] The books are printed/ published/ sold

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2018 (1) TMI 370 – CESTAT KOLKATA – TMI – Clandestine removal – Sponge iron – credibility of the documentary evidence on which demand was raised – Held that: – the Department could not adduce any evidence to establish the clandestine removal of goods without payment of duty. There is no dispute that the assessee admitted the clearance of the goods – the imposition of penalty under Section 11AC of the Central Excise Act on the appellant company is justified.
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Penalty on Director – Held that: – the Director of the assessee company had admitted the clearance of the goods and paid the duty. There is no material available on record that the Director of the assessee company was involved in such clandestine removal of the goods – penalty set aside.
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Appeal allowed in part. – Excise Appeal Nos. E/76775/17 (C.O. 76173/17) & E/76776/17, E/76712/17(C.O. 76172/17), E/76713/17 – Final Order No. FO/75010-75013/2018 – Dated:- 4-1-2018 – Shri P. K. Choudhary, Hon ble Judicial Member Sri Anj

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g through the chart admitted the clearance of the goods without payment of duty and deposited a Cheque of ₹ 20.00 Lacs admitting the duty liability. A Show Cause Notice dated 26.05.2015 was issued proposing demand of duty along with interest and to impose penalty on the assessee and Shri Naresh Kumar Sharma, Director of the assessee company. The Adjudicating authority confirmed the demand of duty of ₹ 20,01,848.00 along with interest and imposed penalty of equal amount of duty on the assessee and also imposed a penalty of ₹ 5.00 Lacs on Shri Naresh Kumar, Director of the appellant company and also appropriated the amount of duty of ₹ 20,01,848.00 as deposited by the assessee. By the impugned Order the Commissioner (Appeals) upheld the confirmation of duty along with interest and modified the Adjudication Order to the extent that the penalty imposed on the assessee and its Director are set aside. Hence, the Revenue filed these appeals for imposition of penalty on

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e details of the consignment was sponge iron cleared from the factory of the assessee without issuing the Central Excise Invoices, is not under dispute. Therefore, there is no need to go into the facts of recovery of the said documents. In my considered view, the chart of Cash Sales is a primary evidence for clandestine removal of the said goods and therefore I am unable to agree with the finding of the Commissioner (Appeals). Accordingly, the imposition of penalty under Section 11AC of the Central Excise Act is justified. I find that the Director of the Assessee had admitted clearance of the goods on showing the chart and paid the duty. There is no material available on record that the Director of the Assessee was involved in such clandestine removal of the goods. Hence, the Commissioner (Appeals) has rightly set aside the penalty on the Director of the Assessee. 4) The brief facts of the Appeal Nos.E/76712/2017 (C.O.-76172/2017) and E/76713/2017 are that M/s. Jaishree Steels Pvt. Ltd

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on the assessee and also imposed penalty of ₹ 5.00 lacs on Shri Shyam Bihari Makharia, Director of the appellant company and also appropriated the amount of duty of ₹ 19,64,078/- has deposited by the assessee. By the impugned order the Commissioner (Appeals) upheld the confirmation of duty alongwith interest and modified the adjudication order to the extent that the penalty imposed on the assessee and it s Director are set aside. Hence the Revenue filed these appeals for imposition of penalty on the assessee and it s Director, the respondent herein. 5) I find that the Commissioner (Appeals) observed that the department did not undertake any further investigation to examine the involvement of the Director of the assessee company and also could not record any evidence of clandestine removal of the said goods and therefore he set aside the penalties imposed on the respondents. 6) It is also observed that the Department could not adduce any evidence to establish the clandestine

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2018 (1) TMI 768 – RAJASTHAN HIGH COURT – 2018 (10) G. S. T. L. 291 (Raj.) – Maintainability of appeal – supply of the documents which sought to be relied – Held that: – the issue is covered by the decision of the Supreme Court in Kothari Filaments vs. Commissioner of Cus. (PORT), Kolkata [2008 (12) TMI 28 – SUPREME COURT], and it was binding upon the officer to follow the said decision, otherwise any damage to the petitioner will be recovered from erring officer for not following the judgments which are binding and it will be open for the court to pass an appropriate order for recovery of the amount from the officer – this exparte order is passed in view of the fact that inspite of representation made for supplying documents, the same has not been supplied. The officer will now act in accordance with law and will not proceed arbitrarily, without giving proper opportunity to the petitioner.
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Petition disposed off. – D. B. Civil Writ Petition No. 218 / 2018 Dated:- 4-1-2018 – K.

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prayer No.2. 2. Counsel for the petitioner has contended that show cause notice was issued. The petitioner made representation for supply of the documents which sought to be relied by the department but the same was not accepted inspite of decision of this court in PGO Processors Private Ltd. vs. Commissioner, C. Ex. 2000 (122) ELT 26 (Raj.) and decision of Supreme Court in Kothari Filaments vs. Commissioner of Cus. (PORT), Kolkata 2009 (233) ELT 289 (SC) wherein it has been observed as under:- 8. Mr. J.K. Srivastava, learned Counsel appearing on behalf of the appellant, submitted that before the impugned order was passed by the authorities of the Customs Department, admittedly an enquiry was conducted at various places. However, the documents collected during the said enquiry were not supplied to them although reliance was placed thereupon and, thus, the principles of natural justice have been violated. 15. The statutory authorities under the Act exercise quasi-judicial function. By

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whatsoever that in law he is entitled to a proper hearing which would include supply of the documents. Only on knowing the contents of the documents, he could furnish an effective reply. 18. In view of the aforementioned settled legal principles, there cannot be any doubt whatsoever that the principles of natural justice have been violated in this case. 3. He also relied upon the decision of this court in M/s. Patron Detective and Security Service (D.B. Central/Excise Appeal No.5/2014) decided on 11.10.2017 wherein it has been held as under:- 2. This Court while admitting the appeal on 30.03.2015, framed following substantial question of law:- (1) Whether non supply of resumed records which are relied upon in SCN and adjudication order constitute violation of principles of natural justice, when not provided in spite of preliminary objections and request letters? (2) Whether onus of proving classification was on the part of appellant when all the resumed and relied upon documents were n

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he documents/records which are not relied upon in the Show Cause Notice are required to be returned under proper receipt to the persons from whom they were seized. Further, at the time of issue of Show Cause Notice, a clause may be incorporated in the Show Cause Notice stating that un-relied upon documents/records may be collected by the persons within 30 days of receipt of Show Cause Notice. The Show Cause Notice should also include the name and designation of the officer responsible for returning such documents/records. 5. He also relied upon the Circular No.207/09/2006-CX. dt. 8.9.2006 wherein it has been provided as under:- 2. In this regard, your attention is invited to the Board s Circular No.42/88-CX, dated 24.05.1988 and No.48/88-CX.6 dated 10.06.1988. As per these circulars, the documents/records which are not relied upon in the Show Cause Notice are required to be returned under proper receipt to the persons from whom they are seized. I wish to reiterate compliance of these i

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2018 (3) TMI 444 – CESTAT CHENNAI – TMI – Change of cause title – change from Commissioner of Central Excise, Chennai – II to the principal Commissioner of GST and Central Excise, Chennai North Commissionerate consequent upon the introduction of GST and the resultant change in the jurisdiction – Held that: – the miscellaneous applications for change of cause title allowed – application allowed. – E/MISC./40685 to 40695/2017 in E/40732 to 40741/2017 – MO/40017-40026/2018 – Dated:- 4-1-2018 – Ms.

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2018 (4) TMI 1139 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 5 (All.) – Seizure of goods – Section 129(1) U.P. GST Act – E-Way bill not downloaded – Held that: – it has come on record that before seizure there was some problem in downloading the E-way bill. The penalty order has not yet been passed – Subject to deposit of bank guarantee, equal to the value of the tax on goods, the petitioner's vehicle and goods which have been seized may be released forthwith – petition disposed off. – WRIT TAX No. – 873 of 2017 Dated:- 4-1-2018 – BHARATI SAPRU AND NEERAJ TIWARI, JJ. Counsel For Petitioner: Shri Rishi Raj Kapoor, Advocate Counsel For Respondent: C.S.C., A.S.G.I. JUDGEMENT Heard Shri R.R. Kapoor, learned counsel for the petitioner and

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Goods and Services Tax – Started By: – RAVI SAPRA – Dated:- 3-1-2018 Last Replied Date:- 8-1-2018 – How to show pure agent receipts in GSTR1 ? – Reply By Ganeshan Kalyani – The Reply = In my view it should be shown in table 8 , exempted sale. However, i welcome views of my collegue experts on this please. – Reply By KASTURI SETHI – The Reply = Pl. elaborate your query. How you are pure agent ? What is actual service ? Are you eligible for exemption ? Do you fulfill the conditions of 'pure agent, in terms of GST law ? Valuation Rules ? All these aspects are to be examined first before replying to your query . – Reply By RAVI SAPRA – The Reply = Thanks for your contribution. My submission as desired is as under:- Pure Agent Services are neither covered under exempt supply nor under nil rated supply I become pure agent as I pay custom duty or freight on behalf of my client. There is no markup in the price and I fulfill all the other conditions of Pure Agent. Rule 33 of CGST Rules 201

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GST or not ? Also read article of Sh.Vinod Chaurasia, an expert published in the 'Expert – Articles'. Title is 'Concept of Pure Agent'. Go through this article and, thereafter, you may seek clarification. There is no specific Column for 'pure agent'. It falls under, Taxable Outward Supplies . – Reply By KASTURI SETHI – The Reply = Pure agent services are exempted in 'Works Contract Service/Construction Service' with conditions imposed. – Reply By YAGAY AND SUN – The Reply = Please go through the definition of Pure Agent and the concept would be clear to you regarding how to deal this aspect in returns. – Reply By RAVI SAPRA – The Reply = Read the article of Sh. Vinod Chaurasia. Accordingly my receipts falls under the category of pure agent. No where this article deals with showing of these receipts in GSTR1. As for as concept of pure agent, it is very clear. Only issue is with its presentation in GSTR1. – Reply By KASTURI SETHI – The Reply = Have you tri

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f Supply, hence even if you raise Invoice separately, then also the same shall not be placed anywhere in Table 8. – Reply By RAVI SAPRA – The Reply = Dear Mr.Sanjay, This way we will be dealing with the same issue in two ways. One where combined bills are raised, value as pure agent receipt is added in Invoice Value and where separate invoices are raised, the same is ignored in GSTR1 not being a part of GST supply. – Reply By CS SANJAY MALHOTRA – The Reply = In both cases, whatever approach you follow, pure agent service is nowhere reflected in taxable value under any table or head. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = I endorse the views of Shri Malhotra. – Reply By Ganeshan Kalyani – The Reply = Challenging. – Reply By KASTURI SETHI – The Reply = JUST FOR ADDITIONAL KNOWLEDGE OF QUERIST This is an extract from an article prepared by NACEN, Faridabad and available on CBEC's site. A pure agent concept is an important one for businesses as it has direct implications on th

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figures shown in 26AS and in our Balance Sheet are different from one filed in GST returns than the notices are bound to come from the department. – Reply By CS SANJAY MALHOTRA – The Reply = Mr. Ravi,Experts have shared their opinions. To follow the same or not is your action step.If you make payment on someone behalf, the same is not Supply as neither the Invoice is on you nor you have received services. This is not new concept, was available in Service Tax also and you must be following some criteria while submission of Service Tax Returns also.Recovery of any payment made on someone's behalf appears as Payment Advice entry at the Bottom of Invoice and is no way part of Taxable Value and considered as Supply.Check your accounting entries. You debit your Customers account and Credit Bank account. No Income / Expense is either Dr / Cr, then how will question of GSTR Returns Vs Annual Returns or Balance Sheet variances arises.Try to respect views of all Experts in this forum as thes

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