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GST – States – 2917/GST-II – Dated:- 22-12-2017 – ORDER Subject: Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03. In exercise of the powers conferred by sub-rule (4) of rule 3 of the Haryana Goods and Services Tax Rules, 2017 read with section 168 of the Haryana Goods and Services Tax Act, 2017 (hereafter referred to as the Act ), on the recommendations of the Council, and i

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2018 (1) TMI 949 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 19 (All.) – Seizure of imported goods – penalty – seizure on the ground that the E-Way Bill was not found accompanying the goods though admittedly, the goods were being imported against regular Tax Invoice – Held that: – it does appear that the E-Way Bill had been downloaded and produced though with some delay but before conclusion of the penalty proceedings – there is no allegation of evasion of tax liability established either from the reading of the show cause notice or the seizure order or the penalty order the consequential penalty imposed appear to have been occasioned upon a mere technical breach and not on account of any intention to evade tax – penalty and seizure ord

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ound accompanying the goods though admittedly, the goods were being imported against regular Tax Invoice. Then, it is also the case of the petitioner that it had downloaded the E-Way Bill from the website of the department on 05.12.2017, a copy of which is also annexed to the writ petition. In the short counter affidavit filed by the State, the reply furnished by the assessee before authorities below containing that stand has also been brought on record. Therefore, it does appear that the E-Way Bill had been downloaded and produced though with some delay but before conclusion of the penalty proceedings. In view of the fact that in the present case there is no allegation of evasion of tax liability established either from the reading of the

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2018 (1) TMI 950 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 4 (All.) – Seizure of goods – discrepancy in the quantity – also, penalty imposed on the ground that the goods, started their journey one week after the date of the invoice – Held that: – discrepancy as regards quantity has been resolved and it is accepted to the department that the quantity of goods as disclosed in the documents is the same as found on physical verification – also, reason for which penalty imposed, prima facie cannot be the ground to seize the goods or to impose penalty.
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Subject to the petitioner furnishing security equal to the value of the goods and tax payable, in the form of indemnity bond, the vehicle along with goods shall be released in favour of

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. The other ground of seizure on which penalty has been imposed is that the goods, started their journey one week after the date of the invoice. Prima facie that cannot be the ground to seize the goods or to impose penalty. Sri C.B.Tripathi, learned standing counsel prays for and is granted three weeks' time to file counter affidavit. Petitioner will have one week thereafter to file rejoinder affidavit. List on 24.01.2018, showing the name of Sri Prem Shankar Prasad also as counsel for the respondents. In the meanwhile, subject to the petitioner furnishing security equal to the value of the goods and tax payable, in the form of indemnity bond, the vehicle along with goods shall be released in favour of the petitioner forthwith. – Case

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2018 (1) TMI 1176 – MADRAS HIGH COURT – TMI – 100% EOU – Refund of unutilized CENVAT credit – denial on the ground that registration not done – N/N. 05/2006-CE(NT) dated 14.03.2006 – Held that: – reliance placed in the case of M/s.mPortal India Wireless Solutions Private Limited V. Commissioner of Service Tax, Bangalore [2011 (9) TMI 450 – KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund – appeal dismissed – decided against Revenue. – C.M.A.No.3493 of 2017 Dated:- 22-12-2017 – S. Manikumar And R. Pongiappan, JJ. For Appellant : M/s.Aparna Nandakumar JUDGMENT ( Judgment of this Court was made by S. Manikumar, J. ) Civil Miscellaneous Appeal is filed against the Final Order No.40778 of 2017, dated 22.05.2017, on the file of the Customs Excise and Service Tax Appellate Tribunal, South Zone Bench, Chennai. 2. Short facts leading to the appeal are that, M/s. BNP Paribas Sundaram Global Securities Operations Private Limited, Chennai, (hereinafter called

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s not submitted 17072 03 Service Tax amount not mentioned in invoices 60486 04. Unregistered premises at Principal Tower, College Road, Chennai 17721 The premises were not registered. 05. Services received at 4th and 5th Floor of Menon Eternity, New Door No.165, St.Mary's Road, Alwarpet, Chennai-18. 1668253 The premises were not registered at the time of export but subsequently obtained Registration. 06. Services received at International Tech Part Unit No.1 to 4, 11th Floor Taramani Chennai. 1357366 3122455 3. The respondent also filed a refund claim with Assistant Commissioner of Service Tax, Division III, for ₹ 65,02,602/- for the service tax paid, on input service tax credit taken, during the period April 2013 to June 2013 under Rule 5 of the CENVAT Credit Rules, 2004. The adjudicating authority sanctioned refund of ₹ 33,01,688/- and rejected the remaining amount, on the ground of Non-Registration of premises and ineligible CENVAT credit on Car parking charges. The

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and 52/2016 dated 26.04.2016, the first appellate authority set aside a portion of the order of the original authority, and allowed refund, as detailed below: S.No. Services Allowed by Commissioner (Appeals) OIO No.05/2016 OIO NO.12/2016 01. Car Parking Charges 1557 0 02. Rental Charges for scrubbing machine 0 1548 03. Services received at 4th and 5th Floor of Menon Eternity, New Door No.165, St.Mary's Road, Alwarpet, Chennai-18 1668253 1596745 04. Services received at International Tech Park Unit No.1 to 4, 11th Floor Taramani Chennai. 1357366 1241139 4.2 In so far as SI.No.3 and 4 of the above table are concerned, the Commissioner (Appeals) observed that Registration is not mandatory to take credit and to claim refund, and held that non-registration of premises cannot be a ground to reject refund claim. Accordingly, he set aside the impugned order to the extent of rejection of the portion of the refund claim, done on the ground of Non-registration, on the services pertaining to

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d for cleaning the office of the respondent and it has nexus with the provision of their output service and thus the said service, is qualified as input service, for taking CENVAT credit, as per the definition of the input service and set aside disallowance of CENVAT credit. 4.5 While the Commissioner (Appeals) decision allowing the credit in respect of Car Parking Charges and Rental charges for scrubbing machine was found acceptable, the decision in respect of credit availed on the inputs received, in the premises which were not registered, prior to export, but subsequently obtained Registration was found to be not legally correct, on the above finding the respondent filed an appeal before CESTAT. 5. CESTAT, Madras, vide FO No.40778 dated 22/05/2017 held inter alia that: (i) Revenue is aggrieved that the Commissioner (Appeals) has not appreciated the judgment of Hon'ble High Court in the case of Sutham Nylocots as reported in 2014 (306) ELT 255 (Mad.) (ii) Hon'ble High Court i

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uth Zonal Bench, Chennai (CESTAT for Short) in Allowing refund of Cenvat credit even without registration is correct? 2. Whether CESTAT is erred in not considering the safeguards, conditions and limitations as stipulated in the Appendix to the Notification No.27/2012-CE(NT), dated 18.06.2016." 7. Supporting the prayer, Ms.Aparna Nandakumar, learned counsel for the appellant submitted that registration is an act by which every manufacturer/assessee/service provider, comes under the ambit of Central Excise Act, 1944 / Finance Act, 1994. In order to avail any substantive benefit, like, CENVAT Credit available under the statute, registration of premises from which the taxable service is rendered is a pre-requisite. Therefore, when registration has not been done as per Section 69 of the Act, the respondent is not entitled for refund of CENVAT read with rule 4(1) of the Rules which render them ineligible far CENVAT credit an input services accumulated prior to registration. 8. Learned c

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CCE, Ludhiana – 2011 (269) ELT (Tri-Del) vide para 5.16 held as follows: "Modvat law has codified procedure far adjustment of duty liability against Modvat Account. That is required to be carried out In accordance with law and unadjusted amount is not expressly permitted to be refunded. In absence of express provision to grant refund, that is difficult to entertain except in the case of export. There cannot be presumption that in the absence of debarment to make refund, in other cases that is permissible. Refund results in outflow from treasury, which needs sanction of law and an order of refund for such purpose is sine qua non. Law has only recognized the event of export of goods for refund of Modvat credit as has been rightly pleaded by Revenue and present reference is neither the case of "otherwise due" of the refund nor the case of exported goods. Similarly absence of express grant in statute does not imply ipso facto entitlement to refund. So also absence of express

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ces (India) P Ltd., applied by CESTAT, Madras, for deciding the appeal in favour of the respondent, was accepted by the department due to monetary limit and not on merits, and therefore, learned counsel for the appellant submitted that the ratio of the said judgment, should not have been taken as a binding precedent, in view of Section 35R (3) of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. The subsequent decision of CESTAT, Madras, vide FO No. 42500/2016 dated 20/12/2016 in the case of the same party viz., M/s Scioinspire Consulting Services (India) P Ltd. was also appealed in this Hon'ble Court, by the department vide CMA. Sr. No.54980 of 2017. 11. Learned counsel for the appellant further submitted that a Hon'ble Division Bench of this Court, in the case of Commissioner of Central Excise, Coimbatore Vs Sutham Nylocots, vide final order in CMA No.926/2006, dated 09.01.2014, reported in 2014 (306) E.L.T. 255 (Mad) held that 'if at all the ass

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dated 14.03.2006? 3. Whether CESTAT i.e.Respondent No.1 is correct in applying the ratio of the judgment of the Hon'ble Karnataka High Court in the case of M/s.mPortal Wireless Solutions Private Limited when the said judgment was not accepted on merits but due to low revenue effects?" 14. After considering the provisions, relevant notifications and decisions in M/s.mPortal India Wireless Solutions Private Limited V. Commissioner of Service Tax, Bangalore, reported in 2012 (27) S.T.R.134 (Kar.); in Commissioner of Service Tax V. Tavant Technologies India Private Limited, reported in 2016 (3) TMI 535; in Commissioner, Service Tax Commissionerate V. Atrenta India Private Limited, reported in 2017 (2) ADJ 590; and in Commissioner of Central Excise, Coimbatore Vs. Sutham Nylocots, reported in 2014 (306) E.L.T. 255 (Mad), a Hon'ble Division Bench, answered the above said substantial questions of law, raised therein, against the revenue. Following the decision in C.M.A.No.860 of

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GST – States – 37917-FIN-CT1-TAX-0034/2017- S.R.O. No. 741/2017 – Dated:- 22-12-2017 – FINANCE DEPARTMENT NOTIFICATION The 22nd December, 2017 S.R.O. No.741/2017-In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Odisha Goods and Services Tax (Eleventh Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Odisha Gazette. 2. In the Odisha Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), for the proviso to clause (b) of sub-rule (1) of rule 40, the following proviso shall be substituted, namely:- Provided that any extension of the time limit notified by the Commissioner of Central tax shall be deemed to be notified by th

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ssioner of Central tax, may notify. 6. In the said rules, in sub-rule (1) of rule 138C, for the words in section appearing after the words twenty-four hours of , the word inspection shall be substituted. 7. In the said rules, in FORM GSTR-1, for Table 6, the following Table shall be substituted, namely:- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Central Tax State /Union Territory Tax Cess No. Date Value No. Date Rate Taxable value Amt. Rate Taxable value Amt Rate Taxable value Amt 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports 8. in the said rules, in FORM GST RFD-01,- (a) in Table 7, in clause (h), for the words Recipient of deemed export , the words Recipient of deemed export supplies/Supplier of deemed export supplies shall be substituted; (b) after Statement 1, the following Statement shall be inserted, namely:- Statement 1A [rule 89(

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(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name – Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in ca

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r has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name – Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of Section 16 read with sub-section (2) of Section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded. Signature Name – Designation / Status (c) after Statement 1, the following Statement shall be inserted, namely:- Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [

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GST – States – 42/2017 – Dated:- 22-12-2017 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 42/2017 CCT s Ref No. A(1)/148/2017 Dt. 22-12-2017 Sub:- Extension of time limit for furnishing FORM GSTR-5. In exercise of the powers conferred by sub-section (6) of Section 39 read with section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereinafter referred to as the said Act) and in supersession of Notification No. 35/2017, dated the 22nd November,

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GST – States – 11/2017-GST – Dated:- 22-12-2017 – ORDER By the Commissioner of State Tax, Gujarat State, Ahmedabad Dated the 22nd December, 2017. Order No. 11/2017-GST No. GSL/RULE-4(3)/B.13 Subject: Extension of lime limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03 In exercise of the powers conferred by sub-rule (4) of rule 3 of the Gujarat Goods and Services Tax Rules, 2017 read with section

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GST – States – CT/GST-14/2017/077 (23/2017-GST) – Dated:- 22-12-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN NOTIFICATION No. 23/2017-GST The 22nd December, 2017 No.CT/GST-14/2017/077.- In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereinafter referred to as the said Act ) and in supersession of notification No. 20/2017-GST, dat

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GST – States – CT/GST-14/2017/076 (23/2017-GST) – Dated:- 22-12-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN NOTIFICATION No. 23/2017-GST The 22nd December, 2017 No. CT/GST-14/2017/076.-ln pursuance of clause (b) of sub-rule (1) of rule 40 of the Assam Goods and Services Tax Rules, 2017 and in supersession of notification No, 14/2017-GST, dated the 13th October, 2017, published in the Assam Gazette, Extraordinary, vide number 5

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Goods and Services Tax – Started By: – nandankumar roy – Dated:- 21-12-2017 Last Replied Date:- 22-12-2017 – IN SEPT WE HAVE SUPPLIED MEDICINE TO GOVT HOSPITAL MAHARASTRA IN THE MONTH OF SEPT '17 BUT NOW WE HAVE TO LIFT THE SAME ITEM AS IT IS SUPPLIED AND PARTY NOT GIVING ANY PROPER DOCUMENTS .SO PL CONFIRM WHETHER WE CAN SHOW DEC RETURN AS A SALES RETURN OR ANY OTHER SUGGESTION MOST WELCOME RELATED TO RETURN 3B OF DEC AND GSTR1 OF SEPT WHICH IS DUE TO SUBMIT OR TO BE SHOWN IN DEC ONLY PL C

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Goods and Services Tax – Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017 – Notification – TMI Updates – Highlights

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Goods and Services Tax – Started By: – janakiraman iyer – Dated:- 21-12-2017 Last Replied Date:- 23-12-2017 – Reply By Somil Bhansali – The Reply = The section 2(6) of the IGST Act defines the term Export of Service: which is as follows : (6) export of services means the supply of any service when,- (i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place of supply of service is outside India; (iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and (v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8; Thus it is evide

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dditionally, rupee payment through Vostro account must be against payment in free foreign currency by buyer in his non- resident bank account. Free foreign exchange remitted by buyer to his nonresident bank (after deducting bank service charges) on account of this transaction would be taken as export realization under export promotion schemes of FTP. (c) Contracts (for which payments are received through Asian Clearing Union (ACU) shall be denominated in ACU Dollar. However, participants in the ACU may settle their transactions in ACU Dollar or in ACU Euro as per RBI Notifications. Central Government may relax provisions of this paragraph in appropriate cases. Export contracts and invoices can be denominated in Indian rupees against EXIM Ba

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Service Tax – Demand of service tax – Validity of SCN – POST GST scenario – this Court is of the prima facie opinion that the impugned notice dated 23.10.2017 is without jurisdiction – further proceed

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GST – 67/2017 – Dated:- 21-12-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 67/2017 – Central Tax New Delhi, the 21st December, 2017 G.S.R. 1528 (E).- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Central Goods and Services Tax Rules, 2017 and in supersession of notification No. 44/2017-C

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GST – 68/2017 – Dated:- 21-12-2017 – Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs] Notification No.68/2017 – Central Tax New Delhi, the 21st December, 2017 G.S.R. 1529 (E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 60/2017-Central Tax, dated the 15th

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GST – 69/2017 – Dated:- 21-12-2017 – Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs] Notification No. 69/2017 – Central Tax New Delhi, the 21st December, 2017 G.S.R. 1530 (E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and in supersession of notification N

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GST – 70/2017 – Dated:- 21-12-2017 – Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs Notification No. 70/2017 – Central Tax New Delhi, the 21st December, 2017 G.S.R. 1531 (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) These rules may be called the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Central Goods and Services Tax Rules, 2017, – (i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:- 6. Zero rated supplies and Deemed Exports GSTTN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Central Tax State / UT Tax Cess No. Date Value No. Date Rate Taxable value Amt.

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tatement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl. No. Details of invoices of outward supplies in case refund is claimed by supplier/ Details of invoices of inward supplies in case refund is claimed by recipient Tax paid No. Date Taxable Value Integrated Tax Central Tax State /Union Territory Tax Cess 1 2 3 4 5 6 7 8 ; (d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:- DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient __ I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier __ I hereby declare that the re

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be inserted, namely:- DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient __ I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier __ I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name – Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sancti

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Goods and Services Tax – 22/22/2017 – Dated:- 21-12-2017 – Circular No. 22/22/2017-GST F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, dated 21st December, 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries-Reg. Various representations have been received regarding taxation of the supply of art works by artists in different States other than the State in which they ar

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f rule 55 of the Central Goods and Services Tax Rules, 2017 (hereafter referred as the said Rules ) provides that the supplier shall issue a delivery challan for the initial transportation of goods where such transportation is for reasons other than by way of supply. Further, sub-rule (3) of the said rule provides that the said delivery challan shall be declared as specified in rule 138 of the said Rules. It is also seen that sub-rule (4) of rule 55 of the said Rules provides that where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods. 3. A combined readin

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Goods and Services Tax – 23/23/2017 – Dated:- 21-12-2017 – Circular No.23/23/2017-GST F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, dated 21st December, 2017 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) Madam/Sir, Subject: Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc.- regarding Various communications have been received regarding the difficulties being faced by a principal

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h the principal as well as the auctioneer may be allowed to maintain the books of accounts relating to the additional place(s) of business at their principal place of business itself. 3. The issue has been examined. In exercise of the powers conferred under section 168 (1) of the CGST Act, for the purpose of uniformity in the implementation of the Act, it is hereby clarified that – (a) The principal and the auctioneer of tea, coffee, rubber etc. are required to declare warehouses where such goods are stored as their additional place of business. The buyer is also required to disclose such warehouse as his additional place of business if he wants to store the goods purchased through auction in such warehouses. (b) Both the principal and the

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Goods and Services Tax – 25/25/2017-GST – Dated:- 21-12-2017 – Circular No. 25/25/2017-GST F. No. 275/22/2017-CX.8A Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, dated 21st December, 2017 To, Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioner of Central Tax (All) Principal Director Generals/Director Generals (All) Sub: Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling – reg As per rules 104 and 106 of the CGST Rules, 2017 (hereinafter referred to as the CGST Rules ) the application for obtaining an advance ruling and filing an appeal against anadvance ruling shall be made by the applicant on the common portal. However, due to the unavailability of the requisite forms on the common portal, a new rule 107A has been inserted vide notification No. 55/2017-Central Tax, dated 15.11.2017, which states that in respect of an

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Advance Ruling 3. An application for obtaining an advance ruling under sub-section (1) of section 97 of the CGST Act and the rules made thereunder, shall be made in quadruplicate, in FORM GST ARA-01. The application shall clearly state the question on which the advance ruling is sought. The application shall be accompanied by a fee of five thousand rupees which is to be deposited online by the applicant, in the manner specified under section 49 of the CGST Act. It is reiterated that though the application shall be filed manually till the advance ruling module is made available on the common portal, the fee is required to be deposited online in terms of section 49 of the CGST Act. 4. In orderto make the payment of fee for filing an application for Advance Ruling on the common portal, the applicant has to fill his details using Generate User ID for Advance Ruling under User Services . After entering the email id and mobile number, a One Time Password (OTP) shall be sent to the email id.

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fairs, by any other adult member of such family or by the authorised signatory of such Karta; (c) in the case of a company, by the Chief Executive Officer or the authorised signatory thereof; (d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf; (e) in the case of a firm, by any partner thereof, not being a minor or the authorised signatory thereof; (f) in the case of any other association, by any member of the association or persons or the authorised signatory thereof; (g) in the case of a trust, by the trustee or any trustee or the authorised signatory thereof; or (h) in the case of any other person, by some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48 of the CGST Act. Form and Manner of Appeal to the Appellate Authority for Advance Ruling 6. An appeal against the advance ruling issued under sub-section (6) of section 98 of the CGST Act and the rules m

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risdictional officer, as the case maybe. 8. The appeal, the verification contained therein and all the relevant documents accompanying such appeal shall be signed- (a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and (b) in the case of an applicant, in the manner specified in Para 5 above. 9. The application for advance ruling or the appeal before the Appellate Authority shall be filed in the jurisdictional office of the respective State Authority for Advance Ruling or the State Appellate Authority for Advance Ruling respectively. 10. If the space provided for answering any item in the Forms is found to be insufficient, separate sheets may be used. Further, the application, the verification appended thereto, the Annexures to the application and the statements and documents accompanying the Annexures must be self-attested. 11. It is requested that suitable trade notices may be issued to publicize the contents of thi

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Goods and Services Tax – 24/24/2017 – Dated:- 21-12-2017 – Circular No.24/24/2017-GST F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, dated the 21st December, 2017 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) Madam/Sir, Sub – Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger- Reg. Due to the non-availability of the refund module on the common portal, it has been decided by the competent authority, on the recommendations of the Council, that the applications/documents/forms pertaining to refund claims on account of inverted duty structure (including supplies in terms of notification Nos. 40/2017-Central Tax (Rate) and 41/2017-Integrated Tax (Rate) both dated 23.

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the Council (section 54(3) of the CGST Act refers); (ii) refund of tax on the supply of goods regarded as deemed exports; and (iii) refund of balance in the electronic cash ledger. 2.0 It is clarified that refund claims in respect of zero-rated supplies and on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger shall be filed for a tax period on a monthly basis in FORM GST RFD-01A.However, in case registered persons having aggregate turnover of up to ₹ 1.5 crorein the preceding financial year or the current financial year are opting to file FORM GSTR-1 quarterly (notification No. 57/2017-Central Tax dated 15.11.2017 refers), such persons shall apply for refund on a quarterly basis. Further, it is stated that the refund claim for a tax period may be filed only after filing the details in FORM GSTR-1 for the said tax period. It is also to be ensured that a valid return in FORM GSTR-3B has been filed for the last tax period before the one

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atement 1 and Statement 1A of FORM GST RFD-01A have to be filled:- Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods Tax payable on such inverted rated supply of goods Adjusted total turnover Net input tax Credit Maximum refund amount to be claimed [(1×4÷3)-2] 1 2 3 4 5 Statement 1A [rule 89(2)(h)] Refund type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl. No. Details of invoices of inward supplies received Tax paid on inward supplies Details of invoices of outward supplies issued Tax paid on outward supplies No. Date Taxable Value Integrated Tax Central Tax State/Un ion territory Tax No. Date Taxable Value Integrated Tax Central Tax State/Union territory Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 4.0 Whereas, the Government has issued notification No. 48/2017-Central Tax dated 18.10.2017 un

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procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export as laid down in Circular No. 14/14/2017-GST dated 06.11.2017 needs to be complied with. 4.1 Further, as per the provisions of rule 89(2)(g) of the CGST Rules, the following statement 5B of FORM GST RFD-01A is required to be furnished for claiming refund on supplies declared as deemed exports:- Statement 5B [rule 89(2)(g)] Refund type: On account of deemed exports (Amount in Rs) Sl. No. Details of invoices of outward supplies in case refund is claimed by supplier/ Details of invoices of inward supplies in case refund is claimed by recipient Tax paid No. Date Taxable Value Integrated Tax Central Tax State /Union Territory Tax Cess 1 2 3 4 5 6 7 8 5.0 It is reiterated that para 2.5 of Circular No. 17/17/2017-GST dated 15.11.2017 may be referred to in order to

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-GST dated 15.11.2017 as against the time limit of three days prescribed in para 4 of the said Circular. It must be ensured that the timelines specified under section 54(7) and rule 91(2) of the CGST Rules for the sanction of refund are adhered to. 6.0 In order to facilitate sanction of refund amount of central tax and State tax by the respective tax authorities, it has been decided that both the Central and State Tax authority shall nominate nodal officer(s) for the purpose of liasioning through a dedicated e-mail id. Where the amount of central tax and State tax refund is ordered to be sanctioned provisionally by the Central tax authority and a sanction order is passed in accordance with the provisions of rule 91(2) of the CGST Rules, the Central tax authority shall communicate the same, through the nodal officer, to the State tax authority for making payment of the sanctioned refund amount in relation to State tax and vice versa. The aforesaid communication shall primarily be made t

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Goods and Services Tax – Order No. 11/2017 – Dated:- 21-12-2017 – F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs *** New Delhi, the 21st December, 2017 Order No. 11/2017-GST Subject: Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03 In exercise of the powers conferred by sub-rule (4) of rule 3 of the Cen

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GST – States – 14/2017-GST – Dated:- 21-12-2017 – Government of Bihar commercial Taxes Department Office Order No.-14/2017-GST In exercise of the powers conferred by sub-rule (4) of rule 3 of the Bihar goods and Services Tax Rule, 2017 read with section 168 of the Bihar Goods and Services Tax Act, 2017, (hereafter referred to as "the Act"), on the recommendations of the Council, and in supersession of Order No. 11/2017-GST dated 30th October, 2017, the period for intimation of details

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GST – States – S.O. 308 – Dated:- 21-12-2017 – Bihar Government Commercial Tax Department The 21st December 2017 S.O. 308, dated the 21st December 2017- 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) These rules may be called the Bihar Goods and Services Tax (Eleventh Amendment) Rules, 2017. (2) They shall come into force with effect from 21st December, 2017. 2. In the Bihar Goods and Services Tax Rules, 2017, – (i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Central Tax State Tax/UT Tax Cess No. Date Value No. Date Rate Taxable value Amt. Rate Taxable value Amt. Rate Taxable value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 6A. Exports 6B. S

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ails of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid No. Date Taxable value Integrated Tax Central Tax State Tax/Union Territory Tax Cess 1 2 3 4 5 6 7 8 ; (d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:- DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax p

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recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name – Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of sectio

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GST – States – I-AF/ 2017 – Dated:- 21-12-2017 – DEPARTMENT OF COMMERCIAL TAXES OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA TERIGE KARYALAYA, GANDHINAGAR, BENGALURU-560009 NOTIFICATION (I-AF/ 2017) No. KGST.CR.01/17-18, Dated: 21.12.2017 In pursuance of section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Karnataka Goods and Services Tax Rules, 2017 and in su

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