Author: admin_gst

Clarifications regarding GST in respect of certain services
01/2018-2019-GST Dated:- 27-4-2018 Goa SGST
GST – States
Government of Goa
Department of Commercial Taxes
Vikrikar Bhavan,
Panaji – Goa – 403001
CCT/26-4/2017-2018/375
Dated: 27th April, 2018
CIRCULAR
(No. 01/2018-2019-GST)
Subject: Clarifications regarding GST in respect of certain services
Clarification with regards to the following issues approved by the GST Council:-
Sr.No.
Issue
Clarification
1.
Is hostel accommodation provided by Trusts to students covered within the definition of Charitable Activities and thus, exempt under SI. No. 1 of notification No. 38/1/2017-Fin(R&C)(12/2017-Rate)
Hostel accommodation services do not fall within the ambit of charitable activities as defined in para 2(r) of notification No. 38/1/2017-Fin(R&C) (12/2017-Rate) However, services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of

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aw for the time being in force is neither a supply of goods nor services. Consumer Disputes Redressal Commissions (National/ State/ District) may not be tribunals literally as they may not have been set up directly under Article 323B of the Constitution. However, they are clothed with the characteristics of a tribunal on account of the following:
(1) Statement of objects and reasons as mentioned in the Consumer Protection Bill state that one of its objects is to provide speedy and simple redressal to consumer disputes, for which a quasi-judicial machinery is sought to be set up at District, State and Central levels.
(2) The President of the District/State/National Disputes Redressal Commissions is a person who has been or is qualified to be a District Judge, High Court Judge and Supreme Court Judge respectively.
(3) These Commissions have been vested with the powers of a civil court under CPC for issuing summons, enforcing attendance of defendants/witnesses, reception of evidence, d

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leviable to GST@ 28%?
Elephant/ camel joy rides cannot be classified as transportation services. These services will attract GST @ 18% with threshold exemption being available to small service providers. [Sl. No 34(iii) of notification No. 38/1/2017-Fin(R&C) (11/2017-Rate) dated 30.06.2017 as amended by notification No. 38/1/2017-Fin(R&C)(1/2018-Rate) dated 24.01.2018 refers]
4.
What is the GST rate applicable on rental services of self-propelled access equipment (Boom Scissors/ Telehandlers)? The equipment is imported at GST rate of 28% and leased further in India where operator is supplied by the leasing company, diesel for working of machine is supplied by customer and transportation cost including loading and unloading is also paid by the customer.
Leasing or rental services, with or without operator, for any purpose are taxed at the same rate of GST as applicable on supply of like goods involving transfer of title in goods. Thus, the GST rate for the rental services in the gi

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emergency services, checking of temperature, weight, blood pressure etc. Will GST be applicable on such money retained by the hospitals?
(3) Food supplied to the patients:
Health care services provided by the clinical establishments will include food supplied to the patients; but such food may be prepared by the canteens run by the hospitals or may be outsourced by the Hospitals from outdoor caterers. When outsourced, there should be no ambiguity that the suppliers shall charge tax as applicable and hospital will get no ITC. If hospitals have their own canteens and prepare their own food; then no ITC will be available on inputs including capital goods and in turn if they supply food to the doctors and their staff; such supplies, even when not charged, may be subjected to GST.
Health care services provided by a clinical establishment, an authorised medical practitioner or para-medics are exempt. [Sl. No. 74 of notification No. 38/1/2017-Fin(R&C) (12/2017-Rate) dated 30.06.2017 as ame

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rification may be issued regarding taxability of Cost Petroleum.
As per the Production Sharing Contract (PSC) between the Government and the oil exploration & production contractors, in case of a commercial discovery of petroleum, the contractors are entitled to recover from the sale proceeds all expenses incurred in exploration, development, production and payment of royalty. Portion of the value of petroleum which the contractor is entitled to take in a year for recovery of these contract costs is called “Cost Petroleum”.
The relationship of the oil exploration and production contractors with the Government is not that of partners but that of licensor/lessor and licensee/lessee in terms of the Petroleum and Natural Gas Rules, 1959. Having acquired the right to explore, exploit and sell petroleum in lieu of royalty and a share in profit petroleum, contractors carry out the exploration and production of petroleum for themselves and not as a service to the Government. Para 8.1 of the

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Clarifications regarding GST in respect of certain services.
02/2018-2019-GST Dated:- 27-4-2018 Goa SGST
GST – States
Government of Goa
Department of Commercial Taxes
Vikrikar Bhavan,
Panaji – Goa – 403001
CCT/26-4/2017-2018/368
CIRCULAR
Dated: 27 April, 2018
(No. 02/2018-2019-GST)
Subject: Clarifications regarding GST in respect of certain services
SR.No.
Issue
Clarification
1.
Whether activity of bus body building, is a supply of goods or services?
In the case of bus body building there is supply of goods and services. Thus, classification of this composite supply, as goods or service would depend on which supply is the principal supply which may be determined on the basis of facts and circumstances of each case.

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a supply of goods (retreaded tyres under heading 4012 of the Customs Tariff attracting GST @ 28%)
3.
Whether Priority Sector Lending Certificates (PSLCs) are outside the purview of GST and therefore not taxable?
In Reserve Bank of India FAQ on PSLC, it has been mentioned that PSLC may be construed to be in the nature of goods, dealing in which has been notified as a permissible activity under section 6(1) of the Banking Regulation Act, 1949 vide Government of India notification dated 4th February, 2016. PSLC are not securities. PSLC are akin to freely tradeable duty scrips, Renewable Energy Certificates, REP license or replenishment license, which attracted VAT.
In GST there is no exemption to trading in PSLCs. Thus, PSLCs are taxable a

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services such as,-
i. Application fee for releasing connection of electricity;
ii. Rental Charges against metering equipment;
iii. Testing fee for meters/transformers, capacitors etc.;
iv. Labour charges from customers for shifting of meters or shifting of service lines;
v. charges for duplicate bill; provided by DISCOMS to consumer are taxable.
(2) The service provided by Central Government/State Government to any Business entity including PSUs by way of guaranteeing the loans taken by them from financial institution against consideration in any from including Guarantee Commission is taxable.
2. Difficulty if any, in the implementation of this circular may be brought to the notice of the undersigned.
(Dipak M. Bandekar)
Commissio

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Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal.
06/2018-2019-GST Dated:- 27-4-2018 Goa SGST
GST – States
Government of Goa
Department of Commercial Taxes
Vikrikar Bhavan,
Panaji-Goa-403001
CCT/26-4/2017-2018/372
Dated: 27th April, 2018
CIRCULAR
(No. 06/2018-2019-GST)
Sub: Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
It has been decided to put in place an IT-Grievance Redressal Mechanism to address the difficulties faced by a section of taxpayers owing to technical glitches on the GST portal and the relief that needs to be given to them. The relief could be in the nature of allowing filing of any Form or Return prescribed in law or amending any Form or Return already filed. The details of the said grievance redressal mechanism are provided below:
2. Introduction:
Where an IT related glitch has been

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shall be identified by GSTN and the method of resolution approved by the GST Implementation Committee (GIC) which shall act as the IT Grievance Redressal Committee. In GIC meetings convened to address IT issues or IT glitches, the CEO, GSTN and the DG (Systems), CBEC shall participate in these meetings as special invitees.
5. Nodal officers and identification of issues
5.1 GSTN, Central and State government would appoint nodal officers in requisite number to address the problem a taxpayer faces due to glitches, if any, in the Common Portal. This would be publicized adequately.
5.2 Taxpayers shall make an application to the Proper officers or the nodal officers where there was a demonstrable glitch on the Common Portal in relation to an identified issue, due to which the due process as envisaged in law could not be completed on the Common Portal.
5.3 Such an application shall enclose evidences as may be needed for an identified issue to establish bonafide attempt on the part of the

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ated glitch has been identified as the reason for failure of a taxpayer in filing of a return or form prescribed in the law, the consequential fine and penalty would also be required to be waived. GST Council has delegated the power to the IT Grievance Redressal Committee to recommend waiver of fine or penalty, in case of an emergency, to the Government in terms of section 128 of the Goa GST Act, 2017 under such mitigating circumstances as are identified by the committee. All such notifications waiving fine or penalty shall be placed before GST Council.
7.2 Where adequate time is available, the issue of waiver of fee and penalty shall be placed before the GST Council with recommendation of the IT-Grievance Redressal Committee.
8. Resolution of stuck TRAN-1s and filing of GSTR-3B
8.1 A large number of taxpayers could not complete the process of TRAN-1 filing either at the stage of original or revised filing as they could not digitally authenticate the TRAN-1 s due to IT related glitc

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GSTN shall communicate directly with the taxpayers in this regard and submit a final report to GIC about the number of TRAN 1 is filed and submitted through this process.
8.4 The taxpayers shall complete the process of filing of TRAN 1 stuck due to IT glitches, as discussed above, by 10th May 2018 and the process of completing filing of GSTR 3B which could not be filed for such TRAN 1 shall be completed by 31st May 2018.
9. The decisions of the Hon'ble High Courts of Allahabad, Bombay etc., where no case specific decision has been taken, may be implemented in-line with the procedure prescribed above, subject to fulfilment of the conditions prescribed therein. Where these conditions are not satisfied, Hon'ble Courts may be suitably informed and if needed review or appeal may be filed.
10. Difficulty if any in implementation of the circular may be brought to the notice of the undersigned.
(Dipak M. Bandekar)
Commissioner of State Tax
Note : Similar circular is issued under

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M/s DS ROOFTECH INDIA PRIVATE LTD. Versus ASST. STATE TAX OFFICER, SURV. SQUAD NO. 2C, STATE GST DEPARTMENT, PALAKKAD, KERALA, COMMISSIONER, GOODS & SERVICE TAX AUTHORITY, GOVT. OF KERALA AND STATE OF KERALA
GST
2018 (11) TMI 705 – KERALA HIGH COURT – [2018] 2 GSTL 127 (Ker)
KERALA HIGH COURT – HC
Dated:- 27-4-2018
W. P. (C) No. 14576 of 2018
GST
DEVAN RAMACHANDRAN, J.
For the Petitioner(S):- by Adv. Sri. C.K. Sreejith.
For the Respondent(S):- R by Government Pleader Sri. Ravi Krishnan
JUDGMENT
The petitioner challenges the detention of his vehicle ordered through Ext.P2. He says that the primary reason shown in Ext.P2 is that the consignment was not supported by e-way bill and though he concedes that this is a vio

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Reduced Car Price Complies with Post-GST Tax Rate; Benefits Passed to Buyer as Required.
Case-Laws
GST
Profiteering – Reduction on rate of tax post GST – whether the rate of tax on the car ha

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ITC-04 JOB WORK quarterly return – unable to upload.
Query (Issue) Started By: – MistralSolutionsPrivateLimited Dated:- 26-4-2018 Last Reply Date:- 29-4-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Greetings!
We are unable to upload ITC-04 Job Work quarterly return for current quarter (Jan to Mar'18) in the tool. The concerned file is validated with no errors. However, when we upload it in the took, error report is coming after 20 mins.
Is there any issue in the tool ?.

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Registration by advocates
Query (Issue) Started By: – Archna Gupta Dated:- 26-4-2018 Last Reply Date:- 29-4-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts
I need to confirm three more things on advocate services. Please reply.
1. If an advocate or firm of advocates is receiving legal services from senior advocate then that advocate or firm of advocates need to register in GST and pay tax on RCM.
2. If any partner of firm of advocates is a senior advocate than if that firm provides legal services to another advocate or firm of advocates the what would be the legalities.
3. Legalities in case of one senior advocate or firm of advocates (in which one partner is senior advocate) provides legal services to anot

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4 as regard legal services being amenable to service tax under the reverse charge mechanism continuing even under the GST Acts, till further orders, all legal services provided by advocates, law firms of advocates, or LLPs of advocates will be continued to be governed by the reverse charge mechanism unless of course any such legal service provider wants to take advantage of input tax credit and seeks to continue with the voluntary registration under CGST Act and the corresponding provision of IGST or DGST Act”.
So as per the above decision, procedure prevails during the Service Tax will be in force, till further order. Our experts may correct me if mistaken
Reply By KASTURI SETHI:
The Reply:
All the three queries raised by the querist st

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Jharkhand Goods and Services Tax (Fourth Amendment) Rules, 2018.
21/2018-STATE TAX Dated:- 26-4-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
GOVERNMENT OF JHARKHAND
COMMERCIAL TAXES DEPARTMENT

NOTIFICATION NO.21/2018-STATE TAX
[S.O. NO.36],
DATED 26-04-2018
In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Jharkhand Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) This notification shall be deemed to be effective from 18th April 2018.
2. In the Jharkhand Goods and Services Tax Rules, 2017,-
(i) in rule 89, for sub-rule (5), the following shall be substituted, namely:-
"(5). In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following

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ction 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), section 21 of the Union Territory Goods and Services Tax Act, 2017(14of 2017) and section 12 of the Goods and Services Tax (Compensation to States) Act, 2017(15 of 2017) shall be credited to the Fund:
Provided that an amount equivalent to fifty per cent. of the amount of integrated tax determined under sub-section (5) of section 54 of the Jharkhand Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund.
(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund.
(3) Accounts of the Fund maintained by the State Government shall be subject to audit by the Comptroller and Auditor General of India.
(4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to

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rman and attended by a minimum of three other members.
(6) The Committee shall have powers –
(a) to require any applicant to get registered with any authority as the State Government may specify;
(b) to require any applicant to produce before it, or before a duly authorized officer of the Central Government or the State Government, as the case may be, such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;
(c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the Central Government or the State Government, as the case may be;
(d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(e) to require any applicant, in case of any default, or suppression of material information on his par

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t;
(l) to make guidelines for the management, and administration of the Fund.
(7) The Committee shall not consider an application, unless it has been inquired into, in material details and recommended for consideration accordingly, by the Member Secretary.
(8) The Committee shall make recommendations:-
(a) for making available grants to any applicant;
(b) for investment of the money available in the Fund;
(c) for making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication;
(d) for making available grants for any other purpose recommended by the Jharkhand Consumer Protection Council (as may be considered appropriate by the Committee);
(e) for making available up to 50% of the funds credited to the Fund each year, for publicity/consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Department of Consumer Affa

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ons established by an Act of Parliament or declared to be deemed as a University under section 3 of the University Grants Commission Act, 1956 (3 of 1956) and which has consumers studies as part of its curriculum for a minimum period of three years; and
(vi) a complainant as defined under clause (b) of sub-section (1) of section 2 of the Consumer Protection Act, 1986(68 of 1986), who applies for reimbursement of legal expenses incurred by him in a case instituted by him in a consumer dispute redressal agency.
(c) 'application' means an application in the form as specified by the Standing Committee from time to time;
(d) Jharkhand Consumer Protection Council' means the Jharkhand Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers;
(e) 'Committee' means the Committee constituted under sub-rule (4);
(f) 'consumer' has the same

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R-8, the following FORM shall be inserted, namely:-
1[FORM GSTR-10
(See rule 81)
Final Return
1.
GSTIN
2.
Legal name
3.
Trade Name, if any
4.
Address for future correspondence
5.
Effective date of cancellation of registration (Date of closure of business or the date from which registration is to be cancelled)
6.
Reference number of cancellation order
7.
Date of cancellation order
8. Details ofinputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods/plant and machinery on which input tax credit is required to be reversed and paid back to Government
Sr.
No.
GSTIN
Invoice/Bill of Entry
Description of inputs held in stock, inputs contained in semi-finished or finished goods held in stock and capital goods /plant and machinery
Unit Quantity
Code (UQC)
Qty
Value (As adjusted by debit / credit note)
Input tax credit/
Tax payable (whichever is higher) (Rs.)
No.
Date
Central tax
State/
Union territory

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able
Amount Paid
1
2
3
(I) Interest on account of
(a) Integrated Tax
(b) Central Tax
(c) State/Union territory Tax
(d) Cess
(II) Late fee
(a) Central Tax
(b) State/Union territory tax
11. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of authorized signatory _______________________________________
Name _______________________________________
Designation/Status ____________________________
Date – dd/mm/yyyy
Instructions:
1. This form is not required to be filed by taxpayers or persons who are registered as :-
(i) Input Service Distributors;
(ii) Persons paying tax under section 10;
(iii) Non-resident taxable person;
(iv) Persons required to deduct tax at source under section 51; and
(v) Persons required to collect tax at source under section 52.
2. Details of stock of inputs, inputs contained in semi-finished

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stituted, namely:-
2[FORM GST DRC – 07
[See rule 142(5)]
Summary of the order
1. Details of order –
(a) Order No. (b) Order date (c) Tax period –
2. Issues involved –<< drop down>> classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, excess refund released, place of supply, others (specify)
3. Description of goods / services –
Sr. No.
HSN
Description
4. Details of demand
(Amount in Rs.)
Sr. No.
Tax rate
Turnover
Place of supply
Act
Tax/ Cess
Interest
Penalty
Others
1
2
3
4
5
6
7
8
9
Signature
Name
Designation]
FORM GST DRC – 07
[See rule 142(5)]
Summary of the order
1. Details of order –
(a) Order no. (b) Order date (c) Tax period –
2. Issues involved – << drop down>>
classification, valuation, rate of tax, suppression of turnover, excess ITC
claimed, excess refund released, place of supply, others (specify)
3. Description of goods / services –
Sr. No.
HSN
Description
4. Details of demand
(Amount in Rs

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In Re: M/s. Paras Motor Industries,
GST
2018 (7) TMI 1422 – AUTHORITY FOR ADVANCE RULINGS HARYANA – 2018 (15) G. S. T. L. 139 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS HARYANA – AAR
Dated:- 26-4-2018
HAR/HAAR/R/2018-19/8
GST
SANGEETA KARMAKAR AND VIJAY KUMAR SINGH MEMBER
ADVANCE RULING NO.HAR/HAAR/R/2018-19/8
(In Application No. 8 dated 30.01.2018)
Present for the Applicant: None present from applicant side
1. The applicant is engaged in the business of fabrication & fitting out bus bodies on the chassis supplied by its customers. The customers are mainly roadways corporations of various states. The bus bodies are constructed & fitted under a written contract as per the specifications provided by the customers. Sample copies of two contracts are attached herewith for ready reference.
2. The party in its application has represented
(i) That some authorities consider the transaction as contract of sale of goods whereas some other consider the transaction

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ailash Engineering Co. Vs. State of Gujarat' reported as 15 STC 574 wherein it has been held that the contract for building, erecting & furnishing of coach bodies on under frames supplied by the railway was not contract for the sale of goods. Further the Hon'ble High Court of Rajasthan recently vide his order dated 17/02/2017 in the case of M/s. Mohindra Coach Factory Pvt. Ltd. v/s Commercial Tax Officer, Special Circle- 3, Jhalana, Jaipur has held that the contract of bus building/fabrication is not a sale but work contract.
(iv) That certain dealers engaged in building of body or fabrication or mounting or fitting on the chassis is provided by other person as being done in the case of applicant sought clarification from the office of Asst. Commissioner CGST Jaipur who has clarified vide Letter No. IV (16)/45/11/Diva.misc/ 2017/850 or 25.08.2017 as under:
It is very much clear that the making body of buses as per customers specification on chassis provided by the other perso

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ation of bus bodies/supply of bus bodies mounting/fitting on chassis supplied by various dealers/customers. That the applicant supplies bus bodies along with fitting and fabrication services. Major part of this process is supply of bus bodies and fabrication/fitting of bus bodies is an associated work along with this supply. Therefore, the supply of bus body by the dealer may be covered under HSN code 8707.
RECORDS OF PERSONAL HEARING – 2ND PROVISO TO SECTION 98(2) OF CGST/HGST ACT 2017
5. Opportunity for personal hearing was granted to the applicant on 25.04.2018, however, the applicant vide letter dt.23.04.18, submitted that they have already submitted copies of supporting documents along with their application and there is nothing new to add; that contents of their application and documents submitted may be considered.
DISCUSSIONS AND FINDINGS OF THE AUTHORITY
6. The question to be decided in the instant case is, whether the activity of the applicant, in which they fabricate/mou

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ndled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply;
Illustration.- Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply;
Further, Principal supply has been defined under Section 2(90) of the CGST/SGST Act, 2017, as under:
(90) “principal supply” means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary;
8. In the instant case, it is. only the chassis which is supplied by the customers of the applicant and in fact no treatment or process is undertaken by the applicant on the chassis itself, except fitment/mounting of bus body on the same. At the same time, bus body building involves use of raw materials/inputs etc., for manufacture/fabrication of bus body and the

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Heritage Marble Private Limited Versus GStaad Hotels Private Limited
Insolvency and Bankruptcy
2018 (4) TMI 1568 – NCLT, MUMBAI – TMI
NCLT, MUMBAI – Tri
Dated:- 26-4-2018
C.P. NO.1693/1B/NCLT/MAH/2017
Insolvency & Bankruptcy
Shri B.S.V. Prakash Kumar, Member (Judicial) And Shri Ravikumar Duraisamy, Member (Technical)
For the Petitioner : Mr. Dharmesh J Shah, i/b GMS Legal
For the Respondent : Mr. Ajay Kumar, Practising Company Secretary
Per: Ravikumar Duraisamy, Member (Technical)
ORDER
Heritage Marble Pvt. Ltd an Operational Creditor (OC) has filed a Company Petition to initiate Corporate Insolvency Resolution Process (CIRP) in respect of GStaad Hotels Pvt. Ltd (CD) U/s 9 of 1 & B Code 2016, for failure to make total payment of æ. 108,52,259 out of which 63, 12,728 towards principal and 44,39,531 towards interest accumulated till 25 th Aug 2017 @ of 18% P.a. by the CD.
2.Operational Creditor issued the demand notice dated 12/09/2017, as per Form 4 und

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e Debtor vide its letter dated 19/9/2017 denied the claim of Operational Creditor on various grounds viz failed to supply required material, submitted invoices which do not pertain to Corporate Debtor, bills enclosed do not have supporting evidence of supply, denied receipt of material from Operational Creditor and Operational Creditor do not have locus standee in Law.
5.Operational Creditor has submitted copy of the statement of accounts for the year 1/4/2012 to 31/3/2013 as confirmed by the Corporate Debtor on 25/10/2013, copy of covering letter along with 4 Invoices, copy of bank statement showing 5 lacs received by Cheque No. 948775, reminder letters demanding payment, copy of demand notice dated 12/09/2017, Copies of postal receipts and Acknowledgment Card/ Delivery Record from India Post for having sent the reminder letter/notice, copy of reply letter dated 19/09/2017 received from the Corporate Debtor , particulars of claim and default amount, HDFC Bank statements, copy of Boar

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editor, application has been filed in the prescribed Form (application form also contains relevant information) proposed an IRP and the application is complete in all respects and debt and default is established, therefore, it's a fit case to admit U/s 9 of I & B Code 2016, to declare moratorium and to appoint IRP as proposed.
9.In view of the reasons mentioned above, we hereby admit this case by declaring moratorium u/s 14 of the Code with the following directions:
I.(a) That this Bench hereby prohibits the institution of suits or continuation of pending suits or proceedings against the corporate debtor including execution of any judgment, decree or order in any court of law, tribunal, arbitration panel or other authority.
(b)Transferring, encumbering, alienating or disposing of by the corporate debtor any of its assets or any legal right or beneficial interest therein.
(c)Any action to foreclose, recover or enforce any security interest created by the corporate debtor in resp

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Is GST reversable ?
Query (Issue) Started By: – DINESH TIWARI Dated:- 25-4-2018 Last Reply Date:- 2-5-2018 Goods and Services Tax – GST
Got 8 Replies
GST
Is GST reversable in case of Payment not received on Supply of Goods/Service within six months.
Reply By KASTURI SETHI:
The Reply:
Relevant extract from C.B.E. & C. Flyer No. 19, dated 1-1-2018
(f) He should pay the supplier the value of the goods or services along with the tax within 180 days from the date of issue of invoice, failing which the amount of credit availed by the recipient would be added to his output tax liability, with interest [rule 2(1) & (2) of ITC Rules]. However, once the amount is paid, the recipient will be entitled to avail the credit again. In case

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Valuation of Job Work & HSN in E Way Bill
Query (Issue) Started By: – Murari Agrawal Dated:- 25-4-2018 Last Reply Date:- 2-5-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Experts,
After completing the job, while despatching the goods, will the value to be mentioned in E way Bill be value of input plus job charges ? Secondly we receive inputs with certain HSN, some times multiple inputs with different HSN to complete a single Job. Since our's is supply of Service, what HSN is to be mentioned in E way Bill.
Reply By SARAVANAN RENGACHARY:
The Reply:
You may prepare E-way bill for your invoice value with service HSN code. That is how job work industry is doing currently.
I expect other experts comments.
Saravana

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NCCD ON Tobacco Products in GST Regime- on MRP or Transaction Value
Query (Issue) Started By: – BHAGIRATH JYOTISHI Dated:- 25-4-2018 Last Reply Date:- 17-7-2018 Central Excise
Got 14 Replies
Central Excise
Presently Tobacco Products [ HSN CODE 2403 99 30] are covered under GST.
In Central Excise Regime, Excise Duty was Machine based on Tobacco Products under Section 3A of CEA.
NCCD is still applicable. Should we pay on Transaction Value or MRP Value after reducing abatement?
Notification No. 49/ 2008 -C.X. ( N.T.) has still entry of our HSN CODE 2403 99 30 but that speaks about items of First Schedule to the Central Excise Tariff Act' 1985. While First Schedule has been repealed, now Fourth Schedule is there.
Reply By KASTURI SETHI:
The Reply:
Extract from FAQs
Is NCCD leviable on tobacco products from 1st July, 2017?
What will be the method of valuation for levy of NCCD?
• NCCD shall continue to be levied on tobacco and tobacco products at the rates as ap

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We need reply on which value NCCD is required to be paid today?
Reply By KASTURI SETHI:
The Reply:
Dear Querist, NCCD is payable on transaction value.
Reply By KASTURI SETHI:
The Reply:
For tobacco products, Petrol, Diesel etc. valuation has to be determined under Central Excise Act read with Valuation Rules. For valuation purpose, GST Act does not come into picture.
Notification No.49/2008-CX.(NT) is concerned with Central Excise Act . Goods mentioned in Fourth Schedule to Central Excise Tariff Act, 1985 attract CE duty as per Section 3 of Central Excise Act.
Reply By rajkumar shukla:
The Reply:
@kasturiji pl clarify my doubt.
Although notification under section 3A has been rescinded, section 4A is still in operation .so while tobacco is still under excise duty why can"t the MRP provision apply. Why transactional value when section 4A overrides section 4.?
Reply By KASTURI SETHI:
The Reply:
Sh.Shukla Ji, .Sir,. What I wanted to say the party cannot charge NCCD on MRP

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लगना है अगर लगना हैं तो पहले mrp पर लगता था इस लिए mrp पर लगना चाहिए ।
Qus-अगर वैल्यू पर लगना है तो स्पष्ट समझाइये।आप सभी का आभार होगा.।
Reply By KASTURI SETHI:
The Reply:
MRP includes all taxes. No amount above declared MRP can be charged. MRP minus abatement = Assessable Value on which NCCD is to be charged.There is no need of separate notification because for the purpose of levy and collection of NCCD Central Excis

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fied in the Fourth Schedule. All products other than Petroleum and Tobacco are proposed to be subsumed under GST. The Fourth Schedule contains tariff items related to Tobacco products, Cigarettes and Petroleum products
Although excise duty continues to be made applicable on the aforementioned products (to be subsumed under GST at a later date), the Fourth Schedule iincludes various goods which would attract GST. The provisions of 'deemed manufacture' under the Excise Act would only apply to tariff entries related to cigarettes, chewing tobacco and pan masala, including certain other products mentioned in the 'notes' to the Fourth Schedule. All other tariff entries appearing in the existing Third Schedule (relating to 'deemed manufacturing') have been deleted.
Section 3B and Section 3C have been inserted in the Excise Act, to provide emergency powers to Central Government to increase the excise duty.
Reply By Arvind Sahu:
The Reply:
श्र&#236

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Court Orders Return of Coerced GST Cheques Collected by Authorities from Petitioners; No Justification Found.
Case-Laws
GST
Recovery of GST – Departmental authorities collected three cheques under coercion – there does not appear to be any justification of the departmental authorities to collect and the petitioners to voluntarily give cheques for the said amount – Department is directed to return the cheques – HC
TMI Updates – Highlights, quick notes, marquee, annotation, news, aler

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High Court Rules GST Sub-section 74(3) Cannot Expand Liability Beyond Initial Show-Cause Notice Scope for Same Period.
Case-Laws
GST
SCN u/s 74 of the GST – second and subsequent SCN – powers

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Goods Vehicle Detained Under KGST & CGST Acts for Missing Documents; High Court Directs Appeal to Appellate Authority.
Case-Laws
GST
Release of detained vehicle alongwith goods – KGST Act – C

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Court Orders Portal Update for Compliance with Pre-March 2018 GST Transition from KVAT for Registration Applications.
Case-Laws
GST
Migration from KVAT to GST – Application for registration –

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Merchant Export Procedure
By: – Praveen Nair
Goods and Services Tax – GST
Dated:- 25-4-2018

MERCHANT EXPORT PROCEDURE IN GST:
Notification No.: 40/2017-CENTRAL TAX (RATE), DATED 23.10.2017
(Similar Notification issued has been issued in UTGST, SGST & IGST Act, effective dated 23.10.2017)
||Whatever has been discussed hereinbelow, with reference to the Notification No., 40/2017-Central Tax (Rate), dated 23.10.2017, is fully applicable to the Registered Supplier and the Registered Recipient-Exporter (Merchant Exporter), covered under the Notification No., 41/2017-Integrated Tax (Rate), dated 23.10.2017, IGST Act, 2017 and Notification No., 40/2017-Union Territory Tax (Rate), dated 23.10.2017, UTGST Act, 2017. The Central Tax Notification No., 40/2017-Central Tax (Rate), dated 23.10.2017, is also applicable, under the SGST Act, 2017.||
"The Concessional Tax Rate of Inter State Transaction or Supply of Goods, under the said Notification, is 0.1% for IGST | The Conc

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Purchase Order, must be forwarded by the Merchant Exporter, to the Jurisdictional GST Officer of the Registered Supplier.
* The Registered Supplier, shall supply the Taxable Goods, to the Merchant Exporter, by charging CGST, at the fixed Rate of 0.05% and SGST/UTGST, at the fixed Rate of 0.05%, in case of Intra-State Supply or Transaction of such Taxable Goods and 0.1% IGST, in case of Inter State Transaction, by covering the Supply, under the Tax Invoice, to be issued by the Registered Supplier, under Rule 46 of the CGST Rules, 2017.
* Except the above, no other Tax, under the GST Law, is payable on Taxable Goods, involved in the aforestated Transactions.
* The Registered Recipient-Exporter, who is situated in the same State or Union Territory, shall export the Taxable Goods, within the period of 90 days, from the date of Invoice of the Registered Supplier.
* If, the Merchant Exporter, fails to export the said Taxable Goods, within the period of 90 days, from the date of Tax

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t to a Registered Warehouse, for temporary storage and from where, the said Taxable Goods, would be sent to the Port of Export. Different Consignments covered under different Tax Invoices, can be combined together for shipment at the Registered Warehouse.
* If, Taxable Goods are initially stored in Registered Warehouse, the Merchant Exporter, will obtain an acknowledgement, from the Warehouse Operator and send a copy of the said acknowledgement, along with a copy of Tax Invoice, duly endorsed by him, for receipt of the Goods to;
* The Registered Supplier &
* The Jurisdictional GST Officer of the said Registered Supplier.
* A copy of Shipping Bill or Airway Bill or Bill of Export, would be self-attested and supplied by the Merchant Exporter, to the Registered Supplier, with Proof of Export General Manifest. The said Documents would also be sent by the Merchant Exporter, to the Jurisdictional GST Officer of the Registered Supplier.
* The Merchant Exporter, will have to incorpo

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Bond and claim of Refund of accumulated or unutilised Input Tax Credit or alternatively, IGST, at appropriate rate, can be paid on the Taxable Goods, with a Claim for Rebate of such Tax.
* It should also be noted that once this Procedure is opted for, by a Registered Supplier, it is not necessary that all Export Consignments, must be supplied under this Procedure
Reply By ANANTH KUMAR as =
In para 15 of this Article, it has been stated that the merchant exporter cannot avail the input tax credit 0.05%/0.1% and it would be a cost to him. In this regard, reference is drawn to para 13.2 of GST Circular No.37/11/2018 dated 15.03.2018, wherein it has been clarified that the merchant exporter will be eligible to take credit of the tax @ 0.05%/0.1% paid by him.
K.G Subramanian
Dated: 25-4-2018
Reply By Praveen Nair as =
Thankyou for the update Mr. Ananth Kumar.
Please consider amendmend to this article in Para 15.
Vide GST Circular No.37/11/2018 dated 15.03.2018, merchant expor

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FINAL GST RETURN
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 25-4-2018

Filing of returns
Section 39(1) of Central Goods and Services Tax Act, 2017 ('Act' for short) provides that every registered person, other than an Input Service Distributor or a non resident taxable person or a person paying tax under section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars as may be prescribed, on or before the twentieth day of the month succeeding such calendar month or part thereof.
Cancellation of registration
Section 29 (1) of the Act provides that the proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cance

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ed person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or
* any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or
* registration has been obtained by means of fraud, wilful misstatement or suppression of facts.
Section 29(3) provides that the cancellation of registration under this section shall not affect the liability of the person to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made there under for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.
Section 29(5) provides that Every registered person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in

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on Centre notified by the Commissioner.
Form GSTR 10
Form GSTR 10 is prescribed for final return. This form is not required to be filed by tax payers or persons who are registered as-
* Input Service Distributor;
* Persons paying tax under section 10 (composition scheme);
* Nonresident taxable person;
* Persons required to deduct tax at source under section 51; and
* Persons required collecting tax at source under section 52.
The following information is to be furnished in form GSTR – 10-
* General Information-
* GSTIN;
* Legal Name;
* Trade name, if any;
* Address for future correspondence;
* Effective date of cancellation of registration (Date of closure of business or the date from which registration is to be cancelled);
* Reference number of cancellation order;
* Date of cancellation order.
* Details of-
* inputs held in stock (where invoice is available),
* inputs contained in semi-finished or finished goods held in stock (where invoice is availa

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market price of the goods;
* In case of capital goods/plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoice/purchase taking useful life as five years.
The details furnished for inputs held in stock or inputs as contained in semi-finished/finished goods held in stock (where invoice is not available) shall be duly certified by a practicing Chartered Accountant or Cost Accountant. The Copy of the certificate shall be uploaded while filing the data.
* Amount of tax payable and paid-
* Sl. No.;
* Description –
* Central Tax;
* State/Union Territory Tax;
* Integrated Tax;
* Cess
* ITC reversible/Tax payable;
* Tax paid along with application for cancellation of registration;
* Balance Tax payable
* Amount paid through debit to electronic cash ledger;
* Amount paid through debit to electronic cash ledger.
* Interest payable and ;aid on account of integrated tax, central tax, State/Union Terr

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Registration of Drawing & Disbursing Officers as TDS Authority under the GST Act
6509/CT., Pol-56/3/2018/Policy Dated:- 25-4-2018 Orissa SGST
GST – States
Commissionerate of CT GST. Odisha (At Cuttack)
(Finance Department, Government of Odisha)
Letter No. 6509/CT., Pol-56/3/2018/Policy
Dated: 25-04-2018
To
FAS / AFAS (All Departments)
Government of Odisha
Sub: Registration of Drawing & Disbursing Officers as TDS Authority under the GST Act
Sir/Madam,
In inviting a reference to the subject cited above, I am to inform you that TDS provision of the GST Acts is very likely to come into effect from 01.07.2018. As per Section 51 of the OGST/CGST Act, Tax Deducting Authorities shall have to deduct SGST @ 1% and CGST@ 1% of the

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/Establishments
(ii) Local authority
(iii) (a) an Authority/Board/any other body set up by an Act of Parliament/State Legislature or established by any Government with fifty-one percent or more participation by way of equity or control to carry out any function
(b) Society established by the Central Government or State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860)
(c) Public Sector Undertakings
Accordingly, there is a need for identifying the prospective TDS Authorities in your Department and ask them for registration much before 01.07.2018. The Registration Module is already available in the GSTN Portal (www.gst.gov.in) for registration of TDS Authorities. It is to be noted that some of the pr

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Hetero Labs Ltd. Versus Commissioner of Central Tax, Hyderabad, GST
Service Tax
2018 (5) TMI 884 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 25-4-2018
Appeal No.- ST/EH/30172/2018, ST/COD/30739/2016, ST/31175/2016, ST/COD/30740/2016, ST/31176/2016, ST/30741/2016, ST/31177/2016 – M/30081-30084/2018
Service Tax
Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL)
Shri Y. Sreenivasa Reddy, Advocate for the Appellant.
Shri Guna Ranjan, Superintendent (AR) for the Respondent
[Order per: M.V. Ravindran]
This application is filed for condonation of delay of 17 days in filing the appeal before the Tribunal.
2. Heard both sides and perused the records.
3.Since the delay has b

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Commissioner of Central Goods And Service Tax And Central Excise Versus Cadila Health Care Ltd.
Central Excise
2018 (5) TMI 1178 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 25-4-2018
F/TAX APPEAL NO. 10016 of 2018 With F/TAX APPEAL NO. 10031 of 2018 With F/TAX APPEAL NO. 10151 of 2018 With F/TAX APPEAL NO. 10237 of 2018 With F/TAX APPEAL NO. 10385 of 2018 With F/TAX APPEAL NO. 10561 of 2018 With F/TAX APPEAL NO. 10563 of 2018
Central Excise
MR. AKIL KURESHI A

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Amendments in Notification No. JC(HQ)- 1/GST/2018/Noti/1/E-way Bill/ADM-8 (Notification No. 15A/2018) dated the 27th March 2018
15C/2018–State Tax Dated:- 25-4-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010,
dated the 25th April 2018.
NOTIFICATION
Notification No. 15C/2018-State Tax.
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. JC(HQ)-1/GST/2018/Noti/1/E-way Bill/ADM

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Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2018
21/2018-State Tax Dated:- 25-4-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar.
Dated the 25th April, 2018.
Notification No. 21/2018-State Tax
No. (GHN-46)/GSTR-2018(23).TH-In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall be deemed to have come into force from the 18th day of April, 2018.
2. In the Gujarat Goods and Services Tax Rules, 2017, –
(i) in rule 89, for sub-rule (5), the following shall be substituted, namely:-
“(5). In the case of refund on account of inverted duty structure, refund of in

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etermined under sub-section (5) of section 54 of the Central Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund.
(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund.
(3) Accounts of the Fund maintained by the Central Government shall be subject to audit by the Comptroller and Auditor General of India.
(4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the 'Committee') with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the consumers.
(5) (a) The Committee shall meet as and when necessary, generally four times in a year;
(b) the Committee shall meet a

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es in custody and control of the applicant, as may be necessary for proper evaluation of the application;
(c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the State Government, as the case may be;
(d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(f) to recover any sum due from any applicant in accordance with the provisions of the Act;
(g) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant;
(h) to reject an application placed before it on account of factual inconsistency,

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elective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication;
(d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee);
Explanation.- For the purposes of this rule,
(a) 'applicant' means,
(i) the Central Government or State Government;
(ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State or Union Territory;
(iii) any agency or organization engaged in consumer welfare activities for a minimum period of three years, registered under the Companies Act, 2013 (18 of2013) or under any other law for the time being in force;
(iv) village or mandal or samiti or samiti level co-operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes;
(v) an educational or research institution incorporated by an Act of

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' means the Committee constituted under sub-rule (4);
(e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which central taxhas been paid;
(f) 'Fund' means the Consumer Welfare Fund established by the State Government under section 57 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017);
(g) 'proper officer' means the officer having the power under the Act to make an order that the whole or any part of the State tax is refundable;
(iii) in FORM GST ITC-03, after entry 5 (e), for the instruction against “**”, the following shall be substituted, namely:-
“** The value of capital goods shall be the invoice value reduced by 1/60th per month or part thereof from the date of invoice”
(iv) after FORM GSTR-8, the following FORM shall be inserted, namely:-
“FORM GSTR-10
(See rule 81)
Final Return
1.
GSTIN
2.
Legal Nam

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contained in semi-finished or finished goods held in stock (where invoice is available)
8 (c) Capital goods/plant and machinery held in stock
8 (d) Inputs held in stock or inputs as contained in semi-finished /finished goods held in stock (where invoice is not available)
9. Amount of tax payable and paid (based on Table 8)
Sl.No.
Description
ITC reversible/Tax payable
Tax paid along with application for cancellation of registration (GST REG-16)
Balance tax payable (3-4)
Amount paid through debit to electronic cash ledger
Amount paid through debit to electronic credit ledger
Central Tax
State/ Union territory Tax
Integrated Tax
Cess
1
2
3
4
5
6
7
8
9
10
1.
Central Tax
2.
State/Union territory Tax
3.
Integrated Tax
4.
Cess
10. Interest, late fee payable and paid
Description
Amount payable
Amount Paid
1
2
3
(I) Interest on account of
(a) Integrated Tax
(b) Central Tax
(c) State/Union territory Tax
(d) Cess
(II) Late fee
(a) Central Tax

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ing details of stock at Sl. No.8:
(i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods;
(ii) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoice/purchase taking useful life as five years.
4. The details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl. No. 8 (against entry 8 (d)) shall be duly certified by a practicing chartered accountant or cost accountant. Copy of the certificate shall be uploaded while filing the details.”
(v). for FORM GST DRC-07, the following form shall be substituted, namely:-
“FORM GST DRC-07
[See rule 142(5)]
Summary of the order
1. Details of order –
(a) Order No. (b) Order date (c) Tax period –
2. Issues in

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Registration of Drawing & Disbursing Officers as TDS Authority under the GST Act
6509/CT/POL-56/3/2018/Policy Dated:- 25-4-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
Commissionerate of CT & GST. Odisha (At Cuttack)
(Finance Department, Government of Odisha)
Letter No. 6509/CT/POL-56/3/2018/Policy
Dt 25/04//2018
To
FAS / AFAs (All Departments)
Government of Odisha
Sub: Registration of Drawing & Disbursing Officers as TDS Authority under the GST Act
Sir/Madam,
In inviting a reference to the subject cited above, I am to inform you that TDS provision of the GST Acts is very likely to come into effect from 01.07.2018. As per Section 51 of the OGST/CGST Act, Tax Deducting Authorities shall have to deduct SGST

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tate Government Departments/Establishments
(ii) Local authority
(iii) (a) an Authority/Board/any other body set up by an Act of Parliament/State Legislature or established by any Government with fifty-one percent or more participation by way of equity or control to carry out any function
(b) Society established by the Central Government or State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860)
(c) Public Sector Undertakings
Accordingly, there is a need for identifying the prospective TDS Authorities in your Department and ask them for registration much before 01.07.2018. The Registration Module is already available in the GSTN Portal (www.gst.gov.in) for registration of TDS Authorities. It is to b

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