Author: admin_gst

Rajasthan Goods and Services (Fourteenth Amendment) Rules 2017. – GST – States – F.12(46)FD/Tax/2017-Pt.-III-155 – Dated:- 29-12-2017 Notification – Circular

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GST – States – F.12(46)FD/Tax/2017-Pt.-III-153 – Dated:- 29-12-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION JAIPUR, dated: December 29, 2017 In exercise of the powers conferred by section 128 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act, by any registered person for failure to furnish the return in F

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GST – States – F.12(46)FD/Tax/2017-Pt.-III-152 – Dated:- 29-12-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION JAIPUR, dated: December 29, 2017 In exercise of the powers conferred by section 148 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), and in supersession of this department's notification number F.12(46)FD/Tax/2017-Pt.-II-140, dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession, the State Government, on the recommendations of the Council, hereby notifies the, registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered pers

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GST – States – 75/2017 – Dated:- 29-12-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 75/2017 – State Tax New Raipur, 29 December, 2017 No. F-10-98 /2017/CT/V (189).- In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Chhattisgarh Goods and Services Tax (Thirteenth Amendment) Rules, 2017. (2) Unless otherwise specified, they shall come into force on the date of issue of this notification. 2. In the Chhattisgarh Goods and Services Tax Rules, 2017, – (i) in rule 17, after sub-rule (l), the following sub-rule shall be inserted, namely:- "(IA) The Unique Identity Number granted under the Central Goods and Services Tax Act, 2017 shall be deemed to be granted under the Chhattisgarh Goods

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Refund Amount (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC /Adjusted Total Turnover Where, – (A) "Refund amount" means the maximum refund that is admissible; (B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; (C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both; (D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:- Zero-rated supply of services is the aggreg

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t tax credit availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 40/2017-State Tax (Rate) dated 1 5th November, 2017 or notification No. 41/2017-lntegrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods shall be granted'."; (iv) in rule 95 – (a) for sub-rule (l), the following sub-rule shall be substituted, namely:- (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either

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; (vi) for FORM GST REG-10, the following form shall be substituted, namely:- Form GST REG-10 [See rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. Part -A (i) Legal name of the person (ii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country (iii) Name of the Authorised Signatory (iv) Email Address of the Authorised Signatory (v) Name of the representative appointed in India, if any (a) Permanent Account Number of the representative in India (b) Email Address of the representative in India (c) Mobile Number of the representative in India (+91) Note- Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B. Part -B 1. Details of Authorised Signatory First Name Middle Name Last Name Photo Gender

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gn on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Place: Date: Signature Name of Authorised Signatory: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business of representative in India, if any: (a) For own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above – A copy of the Consent Le

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e 5. Authorisation Form:- For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Gujarat Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/ us. Signatures of the persons who is in charge. S. No. Full Name Designation/Status Signature 1. Acceptance as an authorised signatory I <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the bus

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

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GST – States – F-10-98/2017/CT/V (187) – 73/2017 – State Tax – Dated:- 29-12-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 73/2017 – State Tax New Raipur, 29 December, 2017 No. F-10-98/2017/CT/V (187) – In exercise of the powers conferred by section 128 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the sa

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GST – States – F-10-98/2017/CT/V (186) – 71/2017 – Dated:- 29-12-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 71/2017 – State Tax New Raipur, 29 December, 2017 No. F-10-98/2017/CT/V (186) – In exercise of the powers conferred by section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), and in supersession of notification No. 57/2017-State Tax dated the 15th November, 2017, published in the Gazette (Extraordinary) of Chhattisgarh, No. 489, dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession the State Government, on the recommendations of the Council, notifies the registered persons having aggr

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GST – States – 2313-F.T.-75/2017-State Tax – Dated:- 29-12-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 2313-F.T. Howrah, the 29th day of December, 2017. No. 75/2017-State Tax In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the West Bengal Goods and Services Tax (Fourteenth Amendment) Rules, 2017. (2) Unless otherwise specified, they shall come into force with immediate effect. 2. In the West Bengal Goods and Services Tax Rules, 2017, – (i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A) The Unique Identity Number granted under the Central Goods and Services Tax Act, 2017 shall be deemed to be grant

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d as per the following formula – Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) × Net ITC÷ Adjusted Total Turnover Where, – (A) "Refund amount" means the maximum refund that is admissible; (B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; (C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both; (D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, name

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ed the 18th October, 2017 [No.48/2017-State Tax], refund of input tax credit availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 1874-F.T. dated the 23rd October, 2017 [No. 40/2017-State Tax (Rate)] or notification No. 41/2017-Integrated Tax (Rate) dated the 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods shall be granted."; (iv) in rule 95 – (a) for sub-rule (1), the following sub-rule shall be substituted, namely:- "(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GS

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3rd October, 2017 [No. 40/2017-State Tax (Rate)] or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017."; (vi) for FORM GST REG-10, the following form shall be substituted, namely:- "Form GST REG-10 [See rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. Part -A (i) Legal name of the person (ii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country (iii) Name of the Authorised Signatory (iv) Email Address of the Authorised Signatory (v) Name of the representative appointed in India, if any (a) Permanent Account Number of the representative in India (b) Email Address of the representative in India (c) Mobile Number of the representative in India (+91) Note- Relevant information submitted above is subject to online verification, where pra

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refrom. I, …………………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature Place: Name of Authorised Signatory: Date: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business of representative in India, if any: (a) For own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Rec

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lder, MICR and IFSC and Branch details. 4. Scanned copy of documents regarding appointment as representative in India, if applicable 5. Authorisation Form:- For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <<name of the authorised signatory>> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Central Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/ us. Signatures of the persons who is in charge. S. No. Full Name Designation/Status Signature 1. Acceptance as an authorised signatory I <<(Name of a

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

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

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GST – States – 2311-F.T.-73/2017-State Tax – Dated:- 29-12-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 2311-F.T. Howrah, the 29th day of December, 2017. No. 73/2017-State Tax In exercise of the powers conferred by section 128 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act), the Governor, on the recommendations of the Council, is pleased hereby to waive the amount of l

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GST – States – 2310-F.T.-71/2017-State Tax – Dated:- 29-12-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 2310-F.T. Howrah, the 29th day of December, 2017. No. 71/2017-State Tax In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), and in supersession of notification No. 2032-F.T. [57/2017-State Tax], dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession, the Governor, on the recommendations of the Council, is pleased hereby to notify the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the

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GST – States – 26–C.T./GST-72/2017-State Tax – Dated:- 29-12-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 26-C.T./GST Dated: 29/12/2017 Notification No. 72/2017 – State Tax In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act), and in supersession of notification No. 19 C.T./GST, dated the 15th November, 2017 except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendati

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GST – States – SRO. 538 – Dated:- 29-12-2017 – Government of Jammu and Kashmir Finance Department Notification Jammu, the 29th December , 2017 SRO 538 – In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Jammu and Kashmir Government, hereby makes the following amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:- After Rule 109 the following Rule shall be inserted; namely:- "109-A. Qualification, appointment and conditions of service of the members of Appellate Tribunal. (1) A person shall not be qualified for appointment as- (a) a Judicial Member of the State Bench or Area Benches, unless he (i) has been a Judge of the High Co

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GST – States – 26/2017-GST – Dated:- 29-12-2017 – By the Commissioner of State Tax, Gujarat State, Ahmedabad Dated the 29th December, 2017 Circular No. 26/2017-GST No. GSL/S.168/B -6 Subject: Filing of Returns under GST- regarding The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has taken certain decisions in regard to filing of returns by taxpayers. Subsequently, various representations have been received seeking clarifications on various aspects of return filing such as return filing dates, applicability and quantum of late fee, amendment of errors in submitting / filing of FORM GSTR-3B and other related queries. In order to consolidate the information in various notifications and circulars regarding return filing and to ensure uniformity in implementation across field formations, the Commissioner, in exercise of its powers conferred under section 168 (1) of the Gujarat Goods and Services Tax Act, 2017 hereby clarifies the following issues: 1. Return Fili

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g of outward supply statement in FORM GSTR-1 for various months / quarters (as depicted in the calendar above) by registered persons having aggregate turnover in the previous financial year or current financial year of upto 1.5 Crores rupees and above 1.5 Crores rupees respectively. Since, the option of quarterly filing was not available earlier, many taxpayers have already filed their FORM GSTR-1 for the month of July, such taxpayers shall not file these details again and shall only file details for the month of August and September, 2017. For those, who have not filed their FORM GSTR-1 for the month of July, they shall also file their FORM GSTR-1 for the month of July separately and then file their FORM GSTR-1 on quarterly basis for the month of August and September, 2017. 1.3 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. 1.4 Re

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falls in this bracket or if he chooses to file return on monthly basis, the registered person will not have the option to change the return filing periodicity for the entire financial year. In cases, where the registered person wrongly reports his aggregate turnover and opts to file FORM GSTR-1 on quarterly basis, he may be liable for punitive action under the GGST Act, 2017. 2. Applicability and quantum of late fee: 2.1 The late fee for the months of July, August and September for late filing of FORM GSTR – 3B has already been waived off vide Notification No. 28/2017-ST dated 5th September 2017 and 50/2017-ST dated 24th October 2017. 2.2 It has been decided that for subsequent months, i.e. October 2017 onwards, the amount of late fee payable, by a taxpayer whose tax liability for that month was NIL , will be ₹ 20/- per day (Rs. 10/- per day each under CGST & SGST Acts) instead of ₹ 200/- per day (Rs. 100/- per day each under CGST & SGST Acts). For other taxpayers,

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ons if any will either be offset against output tax liability or added to the output tax liability of the subsequent months of the registered person. 3.2 Since, the GST Council has decided that the time period of filing of FORM GSTR-2 and FORM GSTR -3 for the month of July 2017 to March 2018 would be worked out by a Committee of officers, the system based reconciliation prescribed under Circular No. 7/7/2017-GST dated 1st September 2017 can only be operationalized after the relevant notification is issued. The said circular is therefore kept in abeyance till such time. 3.3 The common errors while submitting FORM GSTR-3B and the steps needed to be taken to rectify the same are provided in the table annexed herewith. The registered person needs to decide at which stage of filing of FORM GSTR-3B he is currently at and also the error committed by him. The corresponding column in the table provides the steps to be followed by him to rectifysuch error. 4. It is clarified that as return in FO

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y before offsetting the liability and editing will not be permitted after offsetting the liability. Hence, every care should be taken to ensure the accuracy of the figures before proceeding to offset the liabilities. 6. It is further clarified that the information furnished by the registered person in the return in FORM GSTR-3B would be reconciled by the department s system with the information furnished in FORM GSTR-1 and discrepancies, if any, shall be dealt with in accordance with the relevant provisions of the GGST Act, 2017 and rules made thereunder. Detailed instructions regarding reconciliation of information furnished in FORM GSTR-3B with that contained in FORM GSTR-2 and FORM GSTR-3 will be issued in due course of time. (P.D. Vaghela) Commissioner of State Tax, Gujarat State, Ahmedabad Stage of Return Filing (GSTR – 3B) Common Error- I Stage 1 Stage 2 Stage 3 Stage 4 Common Error- I Confirmed Submission Cash Ledger Updated Offset Liability Return Filed Return liabilities / Inp

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details, they were not sure of how to proceed. What can they do? The company may use the edit return facility to add such liability in their submitted return and then proceed for filing of their return. Company A has four units in Haryana, while filing their return for the month of July, they inadvertently, missed on details of a last minute order. Since, they had already submitted and confirmed their output supply details, but were not sure of how to proceed. They added cash in the cash to the extent of their under reported liability. What can they do? The company may use the edit return facility to add such liability in their submitted return. Further, the company may generate a fresh challan under FORM GST PMT-06 to additional cash or utilize their credit and furnish their return. Company A has four units in Haryana, while filing their return for the month of July, they inadvertently, missed on details of a last minute order. The Company had filed their returns in order to not pay

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und or used to offset future liabilities. Liability may be adjusted in return of subsequent month(s) or refund may be claimed where adjustment is not feasible. Liability was over reported Company B had reported an inter-State sale but realized that the same sale was counted twice and hence was not to be reported. But the return form was already submitted and no change could be done to the liabilities. What can company B do? In this case, Company B has the option to use the "edit" facility to reduce such liability and proceed to file their return. Company B had reported an inter-State sale but realized that the same sale was counted twice and hence was not to be reported or taxed. But the return form was already submitted and no change could be done to reduce the liabilities. Further, the company had already deposited cash in their cash ledger before realizing this error. What can company B do? In this case, Company B has the option to use the "edit" facility to redu

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fore no change can be done to the liability. No action was taken after this step. Cash was added to the electronic cash ledger as per the return liability. No action was taken after this step. All liabilities were offset by debiting the cash and credit ledger. No action was taken after this step. Return was filed. Liability was wrongly reported Use Edit facility to rectify wrongly reported liability. Use Edit facility to rectify wrongly reported liability and cash ledger may be debited to offset new liability, where sufficient balances are not available in the credit ledger. Remaining balance, if any may be either claimed as refund or used to offset future liabilities. Unreported liability may be added in the next month s return with interest, if applicable. Also, adjustment may be made in return of subsequent month(s)or refund may be claimed where adjustment is not feasible. Company C is registered in the State of Haryana. While entering their outward supplies in FORM GSTR 3B, the com

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l Tax / State tax cash refund in due course or use the same for offsetting future liabilities. Company C was registered in the State of Haryana. While entering their outward supplies in FORM GSTR-3B, the company realized that they had inadvertently, shown inter-State supply as intra-State supply and submitted the return. The company paid their wrong liability and filed their return in order to avoid late fee and penalty? What can they do? Since, the return has already been filed, then the company will have to report the interState supply in their next month s liability and adjust their wrongly paid intra-State liability in the subsequent months returns or claim refund of the same. Change in FORM GSTR-1 Such taxpayers will have to file for amendments by filling Table 9 of the subsequent month s / quarter s FORM GSTR-1. Common Error – IV Stage of Return Filing (GSTR – 3B) Stage 1 Stage 2 Stage 3 Stage 4 Confirmed Submission Cash Ledger Updated Offset Liability Return Filed Return liabili

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t facility to add more Input tax credit to their submitted FORM GSTR-3B. Once, this is done, such credit will be reflected in their Electronic Credit ledger and may be utilized to offset liabilities for this month or for subsequent months. No Action required in cash ledger Company D, while filing their FORM GSTR – 3B for the month of July, inadvertently, misreported Input tax credit of ₹ 1,00,00,000/- as ₹ 10,00,000/. They had filed their return and paid ₹ 90,00,000/- in cash. What can they do? Since, the return has already been filed, Company D may add such Input tax credit in their return for subsequent month(s). Change in FORM GSTR-1 No Action Common Error – V Stage of Return Filing (GSTR – 3B) Stage 1 Stage 2 Stage 3 Stage 4 Confirmed Submission Cash Ledger Updated Offset Liability Return Filed Return liabilities / Input tax credit availed were confirmed and submitted and therefore no change can be done to the liability. No action was taken after this step. Cash w

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of July, 2017, Company E inadvertently, reported their eligible input tax credit, as ₹ 20,00,000/- instead of ₹ 10,00,000/-. What can they do? Since, the company has submitted details of their input tax credit but not used such credit for offsetting their liabilities, they can reduce their input tax credit by using the "edit" facility. Since, they have deposited ₹ 10,00,000/- only in their input tax credit ledger they may deposit additional ₹ 10,00,000/- in the cash ledger by creating challan in FORM GST PMT-06. While filing their FORM GSTR 3B for the months of July, 2017, Company E inadvertently, reported their eligible input tax credit, as ₹ 20,00,000/- instead of ₹ 10,00,000/-. Company E also utilized their additional input tax credit and filed their returns. What can they do? Since, the company had utilized ineligible credit to offset such liabilities, the company will have to pay(through cash) / Reverse such over reported utilized inpu

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wrongly reported input tax credit in return of subsequent month(s). For under reported input tax credit, the same may be availed in return of subsequent month(s). While filing their FORM GSTR 3B for the months of July, 2017, Company E inadvertently, reported their Central Tax credit of ₹ 20,00,000/- as Integrated tax. What can they do? Use edit facility to claim correct central tax credit under the right head. While filing their FORM GSTR 3B for the months of July, 2017, Company E inadvertently, reported their Central Tax credit of ₹ 20,00,000/- as Integrated tax. What can they do? They can use edit facility to correct central tax credit under the right head. For offsetting any integrated tax liability, additional cash may be deposited in the cash ledger by creating challan in FORM GST PMT-06. While filing their FORM GSTR 3B for the months of July, 2017, Company E inadvertently, reported their Central Tax credit of ₹ 20,00,000/- as Integrated tax credit. In order to

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GST – States – 67/2017-State Tax – Dated:- 29-12-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 67/2017-State Tax The 29th December, 2017 No.GST/23/2017.-In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2017. (2) Unless otherwise specified, they shall come into force on the date of their publication in the Official Gazette. 2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017, – (i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A) The Unique Identity Number granted under sub-rule (1) to a person under clause (a) of sub-section (9) of section 25 shall be applicable to the te

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und Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover Where, – (A) "Refund amount" means the maximum refund that is admissible; (B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; (C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both; (D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:- Zero-rated supply of services is the

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input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 40/2017- State Tax (Rate) dated 13th November, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted."; (iv) in rule 95 – (a) for sub-rule (1), the following sub-rule shall be substituted, namely:- "(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwi

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, 2017."; (vi) for FORM GST REG-10, the following form shall be substituted, namely:- "Form GST REG-10 [See rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. Part – A (i) Legal name of the person (ii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country (iii) Name of the Authorised Signatory (iv) Email Address of the Authorised Signatory (v) Name of the representative appointed in India, if any (a) Permanent Account Number of the representative in India (b) Email Address of the representative in India (c) Mobile Number of the representative in India (+91) Note – Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B. Part – B 1. Details of Authorized Signatory First Name Middle Name L

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by declare that I am authorized to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature Place: Name of Authorised Signatory: Date: Designation: Note : Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business of representative in India, if any: (a) For own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises – copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and

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representative in India, if applicable 5. Authorisation Form:- For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <<name of the authorised signatory>> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Central Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/ us. Signatures of the persons who is in charge. Sl. No. Full Name Designation/Status Signature 1. Acceptance as an authorized signatory I <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as authorised signat

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

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

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GST – States – 65/2017-State Tax – Dated:- 29-12-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 65/2017-State Tax The 29th December, 2017 No. GST/23/2017.-In exercise of the powers conferred by section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee payable und

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GST – States – 64/2017-State Tax – Dated:- 29-12-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 64/2017-State Tax The 29th December, 2017 No. GST/23/2017.-In exercise of the powers conferred by section 148 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), and in supersession of notification No. 53/2017 – State Tax dated the 16th November, 2017, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 547, Vol. XXIV, Naharlagun, Friday, November 17, 2017, vide File No. GST/23/2017, dated 16th November, 2017, except as respects things done or omitted to be done before such supersession, the Central Government, on the recommendations of the Council, notifies the r

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GST – States – 20-Rc.085/2016/Taxation/A1 – Dated:- 29-12-2017 – Government of Tamilnadu Office of the Principal Secretary / Commissioner of Commercial Taxes, Ezhilagam Chepauk Chennai -600 005. Notification issued by commissioner of State Tax, CHENNAI, Friday, December 29, 2017 (Margazhi 14, Hevelambi, Thiruvalluvar andu-2048) No. 20-Rc.085/2016/Taxation/A1 NOTIFICATION In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereinafter in this notification referred to as the Act) and in supersession of notification No. 16/2017 -Commissioner of State Tax, Tamil Nadu dated the 15th November, 2017, except

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Filing of Return under GST. – GST – States – 06/2017/TNGST – Dated:- 29-12-2017 Circular – Trade Notice – Public Notice – Instructions – Office orders

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GST – States – G.O. Ms. No. 188 – Dated:- 29-12-2017 – GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES AND REGISTRATION DEPARTMENT [G.O. Ms. No. 188, Commercial Taxes and Registration (B1), 29th December 2017, Margazhi 14, Hevilambi, Thiruvalluvar Aandu-2048.] No. SRO A-60(b-2)/2017. In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Tamil Nadu Goods and Services Tax (Twelfth Amendment) Rules, 2017. (2) Unless otherwise specified, they shall come into force on the date of their publication in the Official Gazette. 2. In the Tamil Nadu Goods and Services Tax Rules, 2017,- (i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) The Unique Identity Number granted under the Central Goods and Services Tax Act, 201

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t, 2017 (Central Act 13 of 2017), refund of input tax credit shall be granted as per the following formula- Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷ Adjusted Total Turnover Where,- (A) Refund amount means the maximum refund that is admissible; (B) Net ITC means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; (C) Turnover of zero-rated supply of goods means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both; (D) Turnover of zero-rated supply of services means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the f

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ation Department Notification No.II(2)/CTR/868(f-2)/2017, published at page 2 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 18th October, 2017, refund of input tax credit availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of the Commercial Taxes and Registration Department Notification No.II(2)/CTR/868(d)/2017, published at pages 1-2 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 23rd October, 2017 or Notification No.41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted. ; (iv) in ru

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ave received supplies on which the supplier has availed the benefit of the Commercial Taxes and Registration Department Notification No.II(2)/CTR/868(f-2)/2017, published at page 2 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 18th October, 2017 or Notification No.II(2)/CTR/868(d)/2017, published at pages 1-2 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 23rd October, 2017 or Notification No.41/2017-Integrated Tax (Rate) dated 23rd October, 2017. ; (vi) for FORM GST REG-10, the following form shall be substituted, namely:- FORM GST REG-10 [See rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. PART -A (i) Legal name of the person (ii) Tax identification number or unique number on the basis of which the entity is identifi ed by the Government of that country (iii)

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nted) Account Number Type of account Bank Name Branch Address IFSC 6 Documents Uploaded A customized list of documents required to be uploaded (refer Instruction) as per the fi eld values in the form 7 Declaration I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. I, …………………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature Name of Authorised Signatory: Place: Date: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business o

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e India or in India Scanned copy of License is issued by origin country Scanned copy of Clearance certificate issued by Government of India 3 Bank Account Related Proof: Scanned copy of the first page of Bank passbook / one page of Bank Statement Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details. 4. Scanned copy of documents regarding appointment as representative in India, if applicable 5. Authorisation Form:- For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be fi led in the following format: Declaration for Authorised Signatory (Separate for each signatory) I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <<name of the authorised signatory>> to act as an authorised signatory for the bu

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grated Goods and Services Tax Act, 2017. ; (vii) in FORM GST REG-13, a. in PART-B, at serial no. 4, the words, Address of the entity in State shall be substituted with the words, Address of the entity in respect of which the centralized UIN is sought ; b. in the Instructions, the words, Every person required to obtain a unique identity number shall submit the application electronically shall be substituted with the words, Every person required to obtain a unique identity number shall submit the application electronically or otherwise. ; (viii) for FORM GSTR-11, the following form shall be substituted, namely:- Form GSTR-11 [See rule 82] Statement of inward supplies by persons having Unique Identification Number (UIN) Year Tax Period 1. UIN 2. Name of the person having UIN Auto populated 3. Details of inward supplies received (Amount in Rs. for all Tables) GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax Place of Supply No Date Value Integrated t

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ax Period (Quarter) : From <DD/MM/YY> To <DD/MM/YY> 5. ARN and date of GSTR-11 : ARN <……………> Date <DD/MM/YY> 6. Amount of Refund Claim : <INR><In Words> State Central Tax State /UT Tax Integrated Tax Cess Total 7. Details of Bank Account: a. Bank Account Number b. Bank Account Type c. Name of the Bank d. Name of the Account Holder/Operator e. Address of Bank Branch f. IFSC g. MICR 8. Verification I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government. Date: Si

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Notified Date On Which Provisions Of Serial Numbers 9 And 10 Of Karnataka Goods And Services Tax (Amendment) Rules, 2017 Shall Come Into Force. – GST – States – 25 /2017-STATE TAX – Dated:- 29-12-2017 – GOVERNMENT OF KARNATAKA FINANCE SECRETARIAT NOTIFICATION -[25 /2017-STATE TAX], NO. FD 47 CSL 2017-Bengaluru dated: 29-12-2017 In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka hereby appoi

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Goods and Services Tax – Started By: – pk singhal – Dated:- 28-12-2017 Last Replied Date:- 6-1-2018 – SIR ITC O4 FORM APPLICABLE TO MANUFACTURER WHO SEND INPUT AND RECEIVED OUTPUT FROM JOB WORKER. BUT WHEN A TRADER SEND TO GREY FABRICS TO PROCESS HOUSED AND RECEIVED BACK DYEING PROCESS GREY FABRICS FROM PROCESS HOUSE. WHETHER HE REQURIED TO FILE ITC 04. BECAUSE HE SEND GOODS ON JOB CHALLAN AND RECEIVED BACK ON JOB CHALLAN. – Reply By KASTURI SETHI – The Reply = There is no word 'Manufacture

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Goods and Services Tax – GST – Dated:- 28-12-2017 – Q. Is ITC available on vehicle taken on lease for employee in a manufacturing company? Ans. No. It is not allowed as per section 17(5) of CGST Act, 2017. Q. We are dealer having more than 1.5 cr turnover. Whether GSTR-1 return to be filed for every month for July-October, 2017 or Single GSTR-1 Return will be filed for the month of July-October, 2017 on or before 31st December, 2017. Ans. FORM GSTR -1 return is to be filed for every month from

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Goods and Services Tax – GST – Dated:- 28-12-2017 – New Delhi, Dec 27 (PTI) Tax payers can now view the status of the returns filed by them on the GST Network portal, the company handling the technology backbone of the new indirect tax system said today. All users logging on the GST portal can now see the status of their returns filed for all the returns like GSTR-1 or GSTR-3B at one place, GSTN CEO Prakash Kumar said. While GSTR-3B is in the initial sales returns filed by the 20th day of the s

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 28-12-2017 – Meaning of audit According to section 2(13) of the GST Act, 2017, audit means detailed examination of records, returns and other documents maintained or furnished by the taxable person under this Act or Rules made thereunder or under any other law for the time being in force to verify, inter alia, the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or rules made there under. Accordingly, audit implies – (a) detailed examination of records, returns and other documents – (i) maintained/furnished by a taxable person, (ii) under GST law/any other law or rules; (b) Verification of correctness of – (i) turnover declared; (ii) taxes paid. (iii) refund claimed, and (iv) input tax credit availed; (v) Assessment of compliances with provisions of GST law and rules. The relevance of audit is much more where self asse

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or ● taxable person fails to take corrective action/measures after accepting the discrepancies, proper officer may initiate appropriate action against such taxable person which may include – ● audit by tax authorities under section 65 ● special audit under section 66 ● inspection, search or seizure under section 67 ● proceed to determine tax and other dues under section 79 providing for recovery of dues. Audit by tax authorities According to section 65 of the GST Act, 2017 in relation to audit in GST regime, following points are worth noting – (i) who can authorize/conduct audit – commissioner of GST or commissioner of SGST or officer authorized by him by an order (general or specific); (ii) audit of what – business transactions of any taxable person; (iii) audit when – after at least 15 days advance notice; (iv) how audit will be done – to be carried out in a transparent manner. Period to be covered, frequency and manner to be prescribed; (v) where audit

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al order or specific order; (e) shall specify period of audit; (f) shall specify frequency of audit; (g) shall prescribe manner of undertaking audit. Surprise element in audit As per section 65(3), it has been stipulated that for the audit, taxable person shall be informed, by way of a notice, sufficiently in advance, not less than fifteen working days, prior to the conduct of audit in the manner prescribed. Information regarding audit As per sub rule (2) of rule 101 of the GST Rules, 2017 where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 inaccordance with the provisions of sub-section (3) of the said section. Audit – mandatory or discretionary Audit under section 65 of the GST Act, 2017 is a discretionary audit and shall be carried out only in cases where such audit of business transaction as is deemed proper, in the given set of facts and circumstances. The audi

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ords made available 20 December 2017 Date of actual institution of audit at auditee s place 5 January, 2018 The date of commencement of audit will be taken as 5 January, 2018 Date by which audit should be completed in normal course 4 April, 2018 Last date by which audit should be completed (including extended period) 4 October, 2018 Outcome of audit under section 65 On completion of audit under section 65, proper officer is required to do the following without delay – (a) inform the audit findings to the taxable person whose records have been audited (b) Inform the taxable person of his rights and obligations (c) Inform the taxable person the reasons for the audit findings (d) Initiate action under section 73, ie determination of tax not paid or short paid or erroneously refunded, if the audit results in detection of (i) tax not paid or short paid, or (ii) tax erroneously refunded, or (iii) input tax credit erroneously availed. Time limit for disclosing the audit findings to auditee As

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e noted that in Central Excise and Service Tax, Excise Audit and Service Tax audit was carried out by way of verification and scrutiny by audit Commissionerate, though there was no specific provision for audit by departmental officers. Rule 5A of Service Tax Rules, 1994 provides that commissioner or audit team of Comptroller and Auditor General of India can visit the assessee s premises for audit purposes. Difference between the two audit under sections 65 and 66 Following comparison can be made out between audits under sec 65 and 66 of the GST Act, 2017: Issue Audit under section 65 Audit under section 66 Statutory provisions 65 66 Trigger point General audit; audit of business transactions, no specific reason to be cited Nature & complexity of case, interest of revenue, incorrect value of supply or abnormal availment of credit Nature of audit Departmental audit Special audit Conducted by Officers of department authorized by commissioner Chartered accountant/cost accountant appoin

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GST – States – S.O. 1/P.A.5/2017/S.128/2018 – Dated:- 28-12-2017 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 28th December, 2017 No. S.O. 1/P.A.5/2017/S.128/2018.-In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act no. 5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, on and with effect from 01st Septem

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2018 (3) TMI 185 – CESTAT BANGALORE – TMI – Penalty – tax alongwith interest paid before issuance of SCN – Held that: – Section 73(3) is very clear as it says that if the tax is paid along with interest before the issuance of the SCN, then in that case, SCN need not be issued – In the present case, it is on account of bona fide mistake that the service tax was not paid and as soon as it was pointed out by the audit party, the assessee paid the service tax along with interest – in the case of Geneva Fine Punch Enclosures Ltd., [2011 (1) TMI 746 – KARNATAKA HIGH COURT], the Hon'ble high Court of Karnataka has held that if the duty is paid along with interest before the issuance of the SCN, then the penalty cannot be imposed – appeal allowed – decided in favor of appellant. – ST/CROSS/20958/2017 in ST/ 21501/2017-SM – 23316/2017 – Dated:- 28-12-2017 – Shri SS Garg, Judicial Member Shri Madhusharan, Asst. Commissioner(AR) – For the Appellant Shri K. Parameshwaran, Advocate – For the Respo

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eals) who accepted the appeal of the assessee and dropped the penalty under Sections 77 and 78. Aggrieved by the said order, the Revenue has filed the present appeal. On the other hand, the respondent has also filed Cross-objections. 3. Heard both the parties and perused records. 4. Learned AR for the Revenue submitted that the impugned order dropping the penalty under Section 78 is not sustainable in law. He further submitted that the respondent is guilty of suppression of facts which were detected during the audit and if the audit had not taken place, suppression would have gone unnoticed. The learned AR relied upon the decisions in the following cases: i. Sunil Hi-Tech Engineers Ltd. Vs. CCE, Nagpur [2014(36) STR 408 (Tri. Mum.)] ii. Raffles Software Pvt. Ltd. Vs. CCE, C&ST, Bangalore [Final Order No.22199/2017 dt 21/09/2017] iii. Srishti Software Applications (P) Ltd. +1 Vs. CCE, C&ST [Final order No.22201-22202/2017 dt. 22/09/2017] 5 On the other hand, the learned counsel

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le and tenable. In support of his submissions, learned counsel for the respondent has relied upon the following decisions:- i. Bhoruka Aluminium Ltda Vs. CCE [2017(51) STR 418] i. Punj Lloyd Ltd. Vs. CCE [2015(40) STR 1028 (Tri. Del.)] iii. Indusiand Media & Communication Ltd. Vs. CST [2017(5) GSTL 268] iv. ARCGATE Vs. CCE [2017(5) GSTL 281 (Tri. Del) v. CCE Vs. Galaxy Construction Pvt. Ltd. [2017(48) STR 37 (Bom.)] vi. CST Vs. C Ahead Info Technologies India Pvt. Ltd. [2017(47) STR 125 (Kar.)] vii. CCE Vs. Apollo Power Systems (P) Ltd. [2017(347) ELT 71 (Kara)] viii. CCE Vs. Geneva Fine Punch Enclosures Ltd. [2011 (267) ELT 481 (Kar.)] ix. Manipal County Vs. CST [2010(17) STR 474 and which has been upheld by Hon'ble High Court of Karnataka reported in 2014(36) STR J188 x. Landis + GYR Ltd. Vs. CCE [2017(49) STR 637] 6. After considering the submissions of both the sides and perusal of material on record and the various judgments relied upon by the respondent, I am of the consi

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