GST Reverse Charge Exemption Extended u/s 5(4) Until June 30, 2018.
Notifications
GST
Exemption from GST on reverse charge basis u/s 5(4) extended till 30.06.2018
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts
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Goods & Services Tax (GST) collections
GST
Dated:- 23-3-2018
The month-wise consolidated figures of Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), Integrated Goods and Services Tax (IGST) and Cess collected by the Government since July 1, 2017 is as under:
(Amount in Rs. Crores)
Month
Collection
August, 2017
93,590
September, 2017
93,029
October, 2017
95,132
November, 2017
85,931
December, 2017
83,716
January, 2018
88,929
The GST collections have increased in the months of Jan. 2018 in comparison to previous two months.
The summary of returns filed for the month of January, 2018 is detailed below:
Taxpayers required to file Return (Other than composition Taxpayers)
GS
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Exemption of Excise on Ethanol from Local Vandor
Query (Issue) Started By: – SURESH PATEL Dated:- 23-3-2018 Last Reply Date:- 23-3-2018 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Sir,
Our unit is Established IN SEZ, & We are manufacturer of API Bulk drug, and its a new unit and first time going to purchase Ethanol from local vendor for manufacturing API and using as raw material.
The questing is, is there Imposed Excised duty? if exmpted, which section or rule or any notif
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time of dispatch
Query (Issue) Started By: – MUNIRAJ SRINIVASAN Dated:- 23-3-2018 Last Reply Date:- 9-4-2018 Goods and Services Tax – GST
Got 7 Replies
GST
Dear Sir,
My client has raised Tax invoice before 31st Mach 2018 but material has to dispatch after ist April 2018 what is legal provision for this transaction
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
As per rule 46 (b) of CGST Rules, 2017 an invoice issued by a taxable person has to have a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
Therefore
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rds to time of supply of goods and issuance of Invoice, the experts are invited to comment after considering the following
Time of supply of goods
As per section 31 of the CGST Act, 2017 an invoice for supply of goods needs to be issued before or at the time of removal of goods for supply to the recipient where the supply involves movement of goods. However, in other cases, invoice needs to be issued before or at the time of delivery of goods or making available goods to the recipient.
Supply of goods shall be earliest of the following dates:-
* Date of issue of invoice by the supplier. If invoice is not issued, then the last date on which supplier is legally bound to issue the invoice with respect to the supply.
* Date on which supp
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Extension of IGST and Compensation Cess Exemption for Advance Authorisation and EPCG Scheme Until October 1, 2018.
Notifications
DGFT
Amendments to Foreign Trade Policy 2015-2020 – Extension
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AGGREGATE TURNOVER and turnover in state
Query (Issue) Started By: – Ravikumar Doddi Dated:- 23-3-2018 Last Reply Date:- 23-3-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear sir,
Does aggregate turnover includes exempted turnover to take registration or any changes to the definition of aggregate turnover and also any changes to turnover in state
Reply By KASTURI SETHI:
The Reply:
For the purpose of obtaining registration under GST, aggregate turnover includes exempt sup
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GST AND FINANCIAL YEAR 2017-18
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 23-3-2018
The first financial year of GST regime is coming to an end next week on 31.03.2018. This is also the year of transition or migration of old indirect tax regime (VAT, Service Tax, Central Excise and other taxes) into goods and services tax regime (GST).
Accordingly, the current financial year 2017-18 is crucial for transitional events as well as carry forward of balances including input tax credit and various compliances which may have ramifications and monetary impact in future for tax payers.
Here are few events which ought to be verified, documented and suitable action taken:
* Re-check all due dates and compliances
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ssued as may be required. Defective invoices be rectified before year end. This is more important in case of Government contracts and continuous supply cases.
* The correctness of input tax credit and transitional credit may be ascertained by way of an independent or internal supervisory due diligence. If required, credit reversal may be done.
* Any adjustments in accounts, invoices etc can be done now before 31st March, 2018 so that all balances are correctly carried forward and books of accounts are clean of any past error / adjustment w.e.f. 1.4.2018.
* Proper inter-account / ledger reconciliations may be done.
* Verification and valuation of closing stock as on 31.03.2018 ought to be done
* Taxpayers should also ensure complia
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Anti-Profiteering in Goods and Service Tax
By: – Mallikarjuna Gupta
Goods and Services Tax – GST
Dated:- 23-3-2018
Goods and Service Tax is implemented in India from 1st July 2017 and the major feature or the advantage of GST is the availability of seamless credit of taxes across the supply chain and rationalization of the tax rates. To ensure that the trade and industry passes the same to the end consumer, the Government has introduced the Anti-Profiteering provision wide section 171 of the CGST Act 2017. As per Section 171, sub-section (1) “Any reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices.”.
In the erstwhile tax regime, input tax credit was not available for all the taxpayers for all the taxes like Central Excise taxes input tax credit was not available to a distributor or a retail trader and similarly Service Tax input credit was not a
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ven in Sub-section 3 of Section 140 of the CGST Act 2017.
Profit is the reward for the risk undertaken by the entrepreneur and it is legitimate but antiprofiteering is unjust enrichment of customers benefits. Anti-profiteering is not a new concept in India or across the globe, it is time-tested and implemented across the globe at one point in time and in India also we had similar provisions in the state of West Bengal. We have taken a clue from various countries which have implemented GST / VAT Across the globe and based on that Anti-profiteering provisions are given in the law. There are various models followed governments across the globe and the two major ones are
* Net Profit Method – implemented and followed in Malaysia, in this model the net profit percentage is frozen pre-rollout of GST and the same is maintained post-rollout. This ensured that the input tax credit benefit is passed on to the end consumer.
Unit Price Method – implemented and followed in Australia and in th
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ry. To address such cases there is no provision in the law. A similar provision is there in the Australian anti-profiteering where prices can be escalated by 10% to factor such cases.
A few days back there were bills which were going viral in the social media that the prices have been jacked in spite of the reduction in the tax rates, this can be amounted to anti-profiteering by many in the public domain, the real fact will be known only after the investigation are completed by the concerned authorities.
To ensure that the trade and industry pass the benefits of reduction of tax rates as well as the additional input tax credit benfit, the government has notified the Anti-Profiteering Rules in Chapter XV from Rule 122 to 137 of the CGST Rules 2017. The government has also released a form for filing of the complaint. Though the form is released for the filing of the complaint, it is very complex and the common man cannot file it as it asks for the breakup of the taxes under Central Ex
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e complaint is forward to the Director General of Safeguards for conducting a proper investingtion and the confirm the same. The complaint has to be investigated by the Director General of Safe Gaurds within a period of three months and if addiontal time is required, the same has to be extened by the Stannding Committee for another period of maximum three months.
Once the investigation is completed by the Director General of Safeguards, the report is forward to the National Anit-Profiteering Authority (NAPA). The NAPA consists of 5 members, one of them is the Chairman and the other four are Technical Members. NAPA has to conclude on the complaint received from the Director General of Safeguards within a period of three months from the date of receipt of the report.
The NAPA will give an opportunity to for both the parties for hearing and after that it confirms the benefit is not passed on, the order is issued with any of the following recommendations
* the reduction of the prices
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or have a separate model which suits our diversity. Here are few points which can be considered by the government again
* Have dual MRP method of prices one pre-GST and another Post GST, as this will give more transparency to the consumers. Similar case for tax rate reductions.
* For the benefit of the trade and industry, there should be a provision for including the price increases also which are beyond the control of the trade and industry.
* The government can also monitor the same with the transaction data it has from the monthly returns filed under GST for the price comparison.
* The industry should also maintain the proper information for support of the price determined by them and should be reviewed from time to time considering the tax rates impact.
It is really a herculean task but not an impossible task to determine the reduction of the cost on account of additional ITC in the supply chain, reduction of taxes and taxes subsumed in GST. Many of the taxpayers are of th
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H as he sees the price is being reduced and also following the compliance even though he is using the brand I for a long time. The loyalty of the customer shifts from the brand I to brand H of company A Ltd.
This is one of the products I have seen in the departmental store for the reduction of the GST, this is how this company is publicizing the price reduction.
It is a known fact that cost of acquisition the customer is very high and retaining the customer is also high. Here the cost benefit analysis is also not required as it is a statutory obligation and also as part of the corporate governance it has to adhered.
Anti-profiteering is not to be seen as anti-business but it can be used as a tool to improve the market share and profitability on account of volumes and lesser spend on the marketing costs. This benefit is available only for the corporates who act proactively and the early adopters.
Industry should follow these points to avoid receipt of notices from director general o
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Amending the CGST Rules, 2017(Third Amendment Rules, 2018)
14/2018 Dated:- 23-3-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No. 14/2018 – Central Tax
New Delhi, the 23rd March, 2018
G.S.R. 266 (E). – In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: –
1. (1) These rules may be called the Central Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on
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worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.”;
(ii) in rule 124 –
(a) in sub-rule (4), in the first proviso, after the words “Provided that”, the letter “a” shall be inserted;
(b) in sub-rule (5), in the first proviso, after the words “Provided that”, the letter “a” shall be inserted;
(iii) for rule 125, the following rule shall be substituted, namely:-
“125. Secretary to the Authority.- An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority.”;
(iv) in rule 127, in clause (iv), after the wor
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f Safeguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules.”;
(vii) for rule 134, the following rule shall be substituted, namely:-
“134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings.
(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.”;
(viii) after rule 137, in the Explanation, in clause (c), after sub-clause b, the following sub-clause shall be inserted, namely: –
“c. any other person
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Notifies the date from which E-Way Bill Rules shall come into force
15/2018 Dated:- 23-3-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 15/2018 – Central Tax
New Delhi, the 23rd March 2018
G.S.R. 267 (E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day of
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Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018
16/2018 Dated:- 23-3-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No. 16/2018 – Central Tax
New Delhi, the 23rd March, 2018
G.S.R. 268(E). – In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified i
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e 06th August, 2018, shall be furnished electronically through the common portal on or before the 4[31st day of March, 2019].]
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as mentioned in column (3) of the said Table, on which he is required to furnish the said return.
[F. No. 349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
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Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018.
10/2018 Dated:- 23-3-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 10/2018 – Central Tax (Rate)
New Delhi, the 23rd March, 2018
G.S.R. 269 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India, in the Minis
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Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.06.2018.
11/2018 Dated:- 23-3-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 11/2018 – Integrated Tax (Rate)
New Delhi, the 23rd March, 2018
G.S.R. 270 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India, in the Minist
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Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.06.2018
10/2018 Dated:- 23-3-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 10/2018 -Union Territory Tax (Rate)
New Delhi, the 23rd March, 2018
G.S.R. 271 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of In
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Amendments to Foreign Trade Policy 2015-20 Extension to Integrated Goods and Service Tax (IGST) and compensation Cess exemption under EOU scheme till 01.10.2018
55/2015-2020 Dated:- 23-3-2018 Foreign Trade Policy
DGFT
Foreign Trade Policy
FTP
GOVERNMENT OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPARTMENT OF COMMERCE
NOTIFICATION No. 55/2015-2020
NEW DELHI, DATED THE 23 March, 2018
Subject: regd.
S.O (E): – In exercise of powers conferred by Section 5 of FT(D&R) Act, 1992
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Seeks to Amend notification No 52/2003- Customs dated 31.03.2003 for extending exemption from IGST and compensation cess to EOUs on imports till 01.10.2018
33/2018 Dated:- 23-3-2018 Customs -Tariff
Customs
Miscellaneous Exemption Notifications
Cus
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
Notification No. 33/2018-Customs
New Delhi, the 23rd March, 2018
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the M
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Refund of IGST on Export—Extension of date in SB005 alternate mechanism cases & clarifications in other cases
08/2018 Dated:- 23-3-2018 Circular
Customs
Circular No. 08/2018-Customs
F. No: 450/119/2017-Cus-IV
Government of India
Ministry Of Finance
Dept. of Revenue
(Central Board of Excise and Customs)
Room No. 227B, North Block, New Delhi
Dated, the 23th March, 2018
To,
All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)
All Principal Chief Commissioners/Chief Commissioners of Customs & Central Excise
All Principal Commissioners/Commissioners of Customs/Customs (Preventive)
All Principal Commissioners/Commissioners of Customs & Central Excise
Subject: Refund of IGST on Export-Exten
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e allowed to be corrected through officer interface for SBS filed up to 31.12.17, it has been decided to extend this facility to those shipping bills filed till 28.02.2018.
2. Further, representations have also been received from:
(i) field formations seeking resolution of SB006 errors due to discontinuance of transference copy of shipping bill. It has been proposed by the field formations that in lieu of transference copy either the final Bill of Lading issued by the shipping lines or written confirmation from the custodian of the gateway port , may be treated as valid document for the purposes of integration with the EGM. The proposal from the field formation has been examined in the Board. The proposal sent from field formation in such
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Bihar Goods and Services Tax (Third Amendment) Rules, 2018.
S.O. 155 Dated:- 23-3-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
Notification
The 23rd March 2018
S.O. 155, Dated 23rd March 2018-In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Bihar Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force with effect from 23rd March 2018.
2. In the Bihar Goods and Services Tax Ru
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on of goods where the goods are sent by one job worker to another or are returned to the principal.”;
(ii) in rule 124 –
(a) in sub-rule (4), in the first proviso, after the words “Provided that”, the letter “a” shall be inserted;
(b) in sub-rule (5), in the first proviso, after the words “Provided that”, the letter “a” shall be inserted;
(iii) for rule 125, the following rule shall be substituted, namely:-
“125. Secretary to the Authority.-An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority.”;
(iv) in rule 127, in clause (iv), after the words “to furnish a performance report to the Council by the tenth”, the word “day” shall be inserted;
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and these rules.”;
(vii) for rule 134, the following rule shall be substituted, namely:-
“134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings.
(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.”;
(viii) after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following sub-clause shall be inserted, namely: –
“c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit
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Last date for filing of return in FORM GSTR-3B
S.O. 157 Dated:- 23-3-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
Notification
The 23rd March 2018
S.O. 157, dated 23rd March 2018-In exercise of the powers conferred by section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act), read with sub-rule (5) of rule 61 of the Bihar Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last da
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Time Limits for From GSTR-3B for Apr May June 2018.
16/2018-State Tax Dated:- 23-3-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
By the Commissioner of State Tax
Gujarat State, Ahmedabad
Dated the 23rd March, 2018.
Notification No. 16/2018-State Tax
No. GSL/S.168/B. 10
In exercise of the powers conferred by section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be fu
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The Gujarat Goods and Services Tax (Third Amendment) Rules, 2018.
(GHN-38)/GSTR-2018(20).TH-14/2018-State Tax Dated:- 23-3-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar.
Dated the 23rd March, 2018.
Notification No. 14/2018-State Tax
No. (GHN-38)/GSTR-2018(20).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. (1) These rules may be called the Gujarat Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules,
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dorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.”;
(ii) in rule 127, in clause (iv), after the words “to furnish a performance report to the Council by the tenth”, the word “day” shall be inserted;
(iii) in rule 129, in sub-rule (6), for the words “as allowed by the Standing Committee”, the words “as may be allowed by the Authority” shall be substituted;
(iv) in rule 133, after sub-rule (3), the following sub-rule may be inserted, namely:-
“(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contraventio
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present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.”;
(vi) after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following sub-clause shall be inserted, namely: –
“c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.”;
(vii), after rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely:-
“Explanation. – For the purposes of this Chapter, the expressions 'transported by railways', 'trans
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Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018.
01-C/2018 Dated:- 23-3-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
DEPARTMENT OF COMMERCIAL TAXES
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
(KARNATAKA), VANIJYA THERIGE KARYALAYA, GANDHINAGAR, BENGALURU,
NO. KGST.CR.01/17-18, DATED: 23-03-2018
NOTIFICATION (01-C/2018)
In exercise of the powers conferred by section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Karnataka Goods and Services Rules, 2017, on the recommendations of the Council, it is hereby specified that the ret
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Time limit for Filing of GSTR-3B (Apr,May & June,2018)
CT/LEG/GST-NT/12/17/1996-003/2018 Dated:- 23-3-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 23rd March, 2018
NOTIFICATION- 3/2018
NO. CT/LEG/GST-NT/12/17/1996-003/2018.- In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified i
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Amendment in Notification no. F.12(56)FD/Tax/2017-pt-I-46 dated 29.06.2017 regarding exempting payment of tax under section 9(4) of the RGST Act, 2017 till 30.06.2018.
F.12(46)FD/Tax/2017-Pt.-II-205 Dated:- 23-3-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: March 23, 2018
In exercise of the powers conferred by sub-section (1) of section 11 of the Rajasthan Goods and Services
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The Rajasthan Goods and Services Tax (Third Amendment) Rules, 2018
F.12(46)FD/Tax/2017-Pt.-II-206 Dated:- 23-3-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: March 23, 2018
In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely.-
1. Short title and commencement.- (1) These rules may be called the Rajasthan Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into f
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or are returned to the principal:
Provided further that the challan endorsed by the job-worker may be further endorsed by another job-worker, indicating there in the quantity and description of goods where the goods are sent by one job-worker to another or are returned to the principal”.
3. Substitution of rule 125.- The existing rule 125 of the said rules shall be substituted by the following, namely:-
“125. Secretary to the Authority.- An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority.”.
4. Amendment of rule 127.- In clause (iv) of rule 127 of the said rules, after the existing expression “to furnish a performance report to the Council b
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ns to be recorded in writing, refer the matter to the Director General of Safeguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules.”.
7. Substitution of rule 134,- The existing rule 134 of the said rules shall be substituted by the following, namely:-
“134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings.
(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.”.
8. Amendment of rule 137.- Tn cla
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