GST Refunds for Exports Must Align with Existing Laws; Applications for Previous Taxes Will Be Rejected.
Circulars
GST
Refund of GST – exports of goods and services – taxes paid under existin
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GST Refunds Available for Exporters: Claim Credit on Goods and Services at Concessional Rates of 0.05% and 0.1.
Circulars
GST
Refund of GST – exports of goods and services – Supplies to Merch
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GST Refunds on Exports: Transitional Credits from Previous Laws Excluded from 'Net ITC' Calculations.
Circulars
GST
Refund of GST – exports of goods and services – the transitional credit pertains to duties and taxes paid under the existing laws viz., under Central Excise Act, 1944 and Chapter V of the Finance Act, 1994, the same cannot be said to have been availed during the relevant period and thus, cannot be treated as part of ‘Net ITC’.
TMI Updates – Highlights, quick notes,
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GST Export Refund Rule: Resubmitted applications can't face another deficiency memo unless initial issues persist or new issues arise.
Circulars
GST
Refund of GST – exports of goods and services – once an application has been submitted afresh, pursuant to a deficiency memo, the proper officer will not serve another deficiency memo with respect to the application for the same period, unless the deficiencies pointed out in the original memo remain unrectified, either wholly or partly, or
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Commissioner Can Extend Export Time Limits Under GST for Post Facto Refunds Based on Case Circumstances.
Circulars
GST
Refund of GST – exports of goods – Exports after specified period – the
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GST Refunds for Exports Possible Despite Delayed Letter of Undertaking Submission, Subject to Case-Specific Considerations.
Circulars
GST
Refund of GST – exports of goods and services – The d
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GST Export Refunds Available for Eligible State Tax Credits, Even with Central Tax Drawback Received.
Circulars
GST
Refund of GST – exports of goods and services – refund of eligible credit o
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High Court Orders Government to Reopen GST Portal in Two Weeks for GST Tran-1 Transitional Credit Filing Issues.
Case-Laws
GST
Difficulties in filing of GST Tran-1 – transitional credit – HC
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Clarifications on exports related refund issues.
37/11/2018-GST Dated:- 15-3-2018 CGST – Circulars / Ordes
GST
Superseded Vide Circular No. 125/44/2019-GST dated 18-11-2019
Circular No. 37/11/2018-GST
F. No.349/47/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, Dated the 15th March, 2018
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)
The Principal Directors General/ Directors General (All)
Madam/Sir,
Subject: Clarifications on exports related refund issues- regarding
Board vide Circular No. 17/17/2017 – GST dated 15th November 2017 and Circular No. 24/24/2017 – GST dated 21st December 2017 clarified various issues in relation to processing of claims for refund. Since then, several representations have been received seeking further clarifications on issues relating to refund. In order to clarify these issues a
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refore, a supplier availing of drawback only with respect to basic customs duty shall be eligible for refund of unutilized input tax credit of central tax / State tax / Union territory tax / integrated tax / compensation cess under the said provision. It is further clarified that refund of eligible credit on account of State tax shall be available even if the supplier of goods or services or both has availed of drawback in respect of central tax.
3. Amendment through Table 9 of GSTR-1: It has been reported that refund claims are not being processed on account of mis-matches between data contained in FORM GSTR-1, FORM GSTR-3B and shipping bills/bills of export. In this connection, it may be noted that the facility of filing of Table 9 in FORM GSTR-1, an amendment table which allows for amendments of invoices/ shipping bills details furnished in FORM GSTR-1 for earlier tax period, is already available. If a taxpayer has committed an error while entering the details of an invoice / shipp
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xporter is required to furnish a bond or Letter of Undertaking (LUT) to the jurisdictional Commissioner before effecting zero rated supplies. A detailed procedure for filing of LUT has already been specified vide Circular No. 8/8/2017 -GST dated 4th October, 2017. It has been brought to the notice of the Board that in some cases, such zero rated supplies have been made before filing the LUT and refund claims for unutilized input tax credit have been filed.
4.1. In this regard, it is emphasised that the substantive benefits of zero rating may not be denied where it has been established that exports in terms of the relevant provisions have been made. The delay in furnishing of LUT in such cases may be condoned and the facility for export under LUT may be allowed on ex post facto basis taking into account the facts and circumstances of each case.
5. Exports after specified period: Rule 96A (1) of the CGST Rules provides that any registered person may export goods or services without pay
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have actually been exported even after a period of three months, payment of integrated tax first and claiming refund at a subsequent date should not be insisted upon. In such cases, the jurisdictional Commissioner may consider granting extension of time limit for export as provided in the said sub-rule on post facto basis keeping in view the facts and circumstances of each case. The same principle should be followed in case of export of services.
6. Deficiency memo: It may be noted that if the application for refund is complete in terms of sub-rule (2), (3) and (4) of rule 89 of the CGST Rules, an acknowledgement in FORM GST RFD-02 should be issued. Rule 90 (3) of the CGST Rules provides for communication in FORM GST RFD-03 (deficiency memo) where deficiencies are noticed. The said sub-rule also provides that once the deficiency memo has been issued, the claimant is required to file a fresh refund application after the rectification of the deficiencies.
6.1. In this connection, a cla
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on for the same period, unless the deficiencies pointed out in the original memo remain unrectified, either wholly or partly, or any other substantive deficiency is noticed subsequently.
7. Self-declaration for non-prosecution: It is learnt that some field formations are asking for a self-declaration with every refund claim to the effect that the claimant has not been prosecuted.
7.1. The facility of export under LUT is available to all exporters in terms of notification No. 37/2017- Central Tax dated 4th October, 2017, except to those who have been prosecuted for any offence under the CGST Act or the IGST Act or any of the existing laws in force in a case where the amount of tax evaded exceeds two hundred and fifty lakh rupees. Para 2(d) of the Circular No. 8/8/2017-GST dated 4th October, 2017, mentions that a person intending to export under LUT is required to give a self-declaration at the time of submission of LUT that he has not been prosecuted. Persons who are not eligible to e
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uties and taxes paid under the existing laws viz., under Central Excise Act, 1944 and Chapter V of the Finance Act, 1994, the same cannot be said to have been availed during the relevant period and thus, cannot be treated as part of 'Net ITC'.
9. Discrepancy between values of GST invoice and shipping bill/bill of export: It has been brought to the notice of the Board that in certain cases, where the refund of unutilized input tax credit on account of export of goods is claimed and the value declared in the tax invoice is different from the export value declared in the corresponding shipping bill under the Customs Act, refund claims are not being processed. The matter has been examined and it is clarified that the zero rated supply of goods is effected under the provisions of the GST laws. An exporter, at the time of supply of goods declares that the goods are for export and the same is done under an invoice issued under rule 46 of the CGST Rules. The value recorded in the GST invoice
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RM GST RFD-01B. The procedures laid down under the existing laws viz., Central Excise Act, 1944 and Chapter V of the Finance Act, 1994 read with above referred sub-sections of section 142 of the CGST Act shall be followed while processing such refund claims.
10.1 Furthermore, it has been brought to the notice of the Board that the field formations are rejecting, withholding or re-crediting CENVAT credit, while processing claims of refund filed under the existing laws. In this regard, attention is invited to sub-section (3) of section 142 of the CGST Act which provides that the amount of refund arising out of such claims shall be refunded in cash. Further, the first proviso to the said sub-section provides that where any claim for refund of CENVAT credit is fully or partially rejected, the amount so rejected shall lapse and therefore, will not be transitioned into GST. Furthermore, it should be ensured that no refund of the amount of CENVAT credit is granted in case the said amount has
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such scenarios, defines relevant period in the context of the refund claim and does not link it to a tax period.
11.2 In this regard, it is hereby clarified that the exporter, at his option, may file refund claim for one calendar month / quarter or by clubbing successive calendar months / quarters. The calendar month(s) / quarter(s) for which refund claim has been filed, however, cannot spread across different financial years.
12. BRC / FIRC for export of goods: It is clarified that the realization of convertible foreign exchange is one of the conditions for export of services. In case of export of goods, realization of consideration is not a pre-condition. In rule 89 (2) of the CGST Rules, a statement containing the number and date of invoices and the relevant Bank Realisation Certificates (BRC) or Foreign Inward Remittance Certificates (FIRC) is required in case of export of services whereas, in case of export of goods, a statement containing the number and date of shipping bills o
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t the exporter will be eligible to take credit of the tax @ 0.05% / 0.1% paid by him. The supplier who supplies goods at the concessional rate is also eligible for refund on account of inverted tax structure as per the provisions of clause (ii) of the first proviso to sub-section (3) of section 54 of the CGST Act. It may also be noted that the exporter of such goods can export the goods only under LUT / bond and cannot export on payment of integrated tax. In this connection, notification No. 3/2018-Central Tax, dated 23.01.2018 may be referred.
14. Requirement of invoices for processing of claims for refund: It has been brought to the notice of the Board that for processing of refund claims, copies of invoices and other additional information are being insisted upon by many field formations.
14.1 It was envisaged that only the specified statements would be required for processing of refund claims because the details of outward supplies and inward supplies would be available on the co
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n exports is provided in the Table below. Apart from the documents listed in the Table below, no other documents should be called for from the taxpayers, unless the same are not available with the officers electronically:
Table
Type of Refund
Documents
Export of Services with payment of tax (Refund of IGST paid on export of services)
* Copy of FORM RFD-01A filed on common portal
* Copy of Statement 2 of FORM RFD-01A
* Invoices w.r.t. input, input services and capital goods
* BRC/FIRC for export of services
* Undertaking / Declaration in FORM RFD-01A
Export (goods or services) without payment of tax (Refund of accumulated ITC of IGST / CGST / SGST / UTGST / Cess)
* Copy of FORM RFD-01A filed on common portal
* Copy of Statement 3A of FORM RFD-01A generated on common portal
* Copy of Statement 3 of FORM RFD-01A
* Invoices w.r.t. input and input services
* BRC/FIRC for export of services
* Undertaking / Declaration in FORM RFD-01A
15. These instructions shall
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The Puducherry Goods and Services Tax (Second Amendment) Rules, 2018
G.O. Ms. No. 18 Dated:- 15-3-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
=============
Document 1
GOVERNMENT OF PUDUCHERRY
(Abstract)
Commercial Taxes Notification of the Puducherry Goods and Services Tax (Second
Amendment) Rules, 2018 – Orders – Issued.
G.O. Ms. No. 18
COMMERCIAL TAXES SECRETARIAT
Puducherry, the 15 March, 2018
ORDER:
The following notification shall be published in the Official Gazette of the Government of
Puducherry.
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services
Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the
following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Puducherry Goods and Services Tax (Second
Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they sha
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Every registered person who causes movement of goods of
consignment value exceeding fifty thousand rupees-
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person,
shall, before commencement of such movement, furnish information relating to the said
goods as specified in Part A of FORM GST EWB-01, electronically, on the common
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portal along with such other information as may be required on the common portal and a
unique number will be generated on the said portal:
Provided that the transporter, on an authorization received from the registered
person, may furnish information in Part A of FORM GST EWB-01, electronically, on the
common portal along with such other information as may be required on the common
portal and a unique number will be generated on the said portal:
Provided further that where the goods to be transported are supplied through an e-
commerce operator or a courier agency, on an aut
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uducherry, Commercial Taxes
Secretariat notification issued vide G.O. Ms No.34/CT/2017-18, dated the 20th September,
2017 published in the Gazette of Puducherry, Extraordinary, Part I, No.145 dated the 20th
September, 2017 as amended from time to time.
Explanation 2.- For the purposes of this rule, the consignment value of goods shall
bethe value, determined in accordance with the provisions of section 15, declared in an
invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the
said consignment and also includes the central tax, State or Union territory tax, integrated
tax and cess charged, if any, in the document and shall exclude the value of exempt supply
of goods where the invoice is issued in respect of both exempt and taxable supply of goods.
(2) Where the goods are transported by the registered person as a consignor or the
recipient of supply as the consignee, whether in his own conveyance or a hired one or a
public conveyance, by
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is of the information furnished by
the registered person in Part A of FORM GST EWB-01:
Provided that the registered person or, the transporter may, at his option, generate
and carry the e-way bill even if the value of the consignment is less than fifty thousand
rupees:
Provided further that where the movement is caused by an unregistered person
either in his own conveyance or a hired one or through a transporter, he or the transporter
may, at their option, generate the e-way bill in FORM GST EWB-01 on the common
portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of upto fifty
kilometers within the State or Union territory from the place of business of the consignor to
the place of business of the transporter for further transportation, the supplier or the
recipient, or as the case maybe, the transporter may not furnish the details of conveyance in
Part B of FORM GST EWB-01.
Explanation 1.-For the purposes of this
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n the common portal in Part B of FORM GST
EWB-01:
Provided that where the goods are transported for a distance of upto fifty kilometers
within the State or Union territory from the place of business of the transporter finally to
the place of business of the consignee, the details of the conveyance may not be updated in
the e-way bill.
(5A) The consignor or the recipient, who has furnished the information in Part A of
FORMGST EWB-01, or the transporter, may assign the e-way bill number to another
registered or enrolled transporter for updating the information in Part B of FORM GST
EWB-01 for further movement of the consignment:
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Provided that after the details of the conveyance have been updated by the
transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case
maybe, who has furnished the information in Part A of FORM GST EWB-01 shall not be
allowed to assign the e-way bill number to another transporter.
(6) After e-way bill has been generated in
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ed that where the goods to be transported are supplied through an e-
commerce operator or a courier agency, the information in Part A of FORM GST EWB-
01 may be furnished by such e-commerce operator or courier agency.
(8) The information furnished in Part A of FORM GST EWB-01 shall be made
available to the registered supplier on the common portal who may utilize the same for
furnishing the details in FORM GSTR-1:
Provided that when the information has been furnished by an unregistered supplier
or an unregistered recipient in FORM GST EWB-01, he shall be informed electronically,
if the mobile number or the e-mail is available.
(9) Where an e-way bill has been generated under this rule, but goods are either not
transported or are not transported as per the details furnished in the e-way bill, the e-way
bill may be cancelled electronically on the common portal within twenty four hours of
generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has b
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l, by
notification, extend the validity period of an e-way bill for certain categories of goods as
may be specified therein:
Provided further that where, under circumstances of an exceptional nature,
including trans-shipment, the goods cannot be transported within the validity period of the
e-way bill, the transporter may extend the validity period after updating the details in Part
B of FORM GST EWB-01, if required.
Explanation 1.-For the purposes of this rule, the “relevant date” shall mean the
date on which the e-way bill has been generated and the period of validity shall be
counted from the time at which the e-way bill has been generated and each day shall be
counted as the period expiring at midnight of the day immediately following the date of
generation of e-way bill.
Explanation 2.- For the purposes of this rule, the expression “Over Dimensional
Cargo” shall mean a cargo carried as a single indivisible unit and which exceeds the
dimensional limits prescribed in r
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.
(13) The e-way bill generated under this rule or under rule 138 of the Central
Goods and Services Tax Rules or the Goods and Services Tax Rules of any State or Union
territory shall be valid in the State.
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(14) Notwithstanding anything contained in this rule, no e-way bill is required to
be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the customs port, airport, air cargo
complex and land customs station to an inland container depot or a container freight
station for clearance by Customs;
(d) in respect of movement of such goods and within such areas in the State and for
values not exceeding such amount as the Commissioner of State Tax, in
consultation with the Principal Chief Commissioner/Chief Commissioner of
Central Tax, may, subject to conditions that may be specified, notify.;
(e) where the goods, other than de-o
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cargo from or to Nepal or Bhutan;
(j) where the goods being transported are exempt from tax under notification issued
vide G.O. Ms. No. 7/2017-Puducherry GST (Rate), dated the 29th June, 2017
published in the Gazette of Puducherry, Extraordinary, Part I, No.95, dated the 29th
June, 2017 as amended from time to time and notification No. 26/2017- Puducherry
GST (Rate), dated the 21st September, 2017 published in the Gazette of Puducherry,
Extraordinary, Part I, No. 149, dated the 21st September, 2017 as amended from time
to time;
(k) any movement of goods caused by defence formation under Ministry of defence as
a consignor or consignee;
(1) where the consignor of goods is the Central Government, Government of any State
or a local authority for transport of goods by rail;
(m) where empty cargo containers are being transported; and
(n) where the goods are being transported upto a distance of twenty kilometers from the
place of the business of the consignor to a weighbridge fo
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(9601)”;
(iii) for rule 138A, the following rule shall be substituted, namely:-
“138A. Documents and devices to be carried by a person-in-charge of a convey
(1) The person in charge of a conveyance shall carry-
(a) the invoice or bill of supply or delivery challan, as the case may be; and
(b) a copy of the e-way bill in physical form or the e-way bill number in ele
form or mapped to a Radio Frequency Identification Device embedded on
conveyance in such manner as may be notified by the Commissioner:
Provided that nothing contained in clause (b) of this sub-rule shall apply in c
movement of goods by rail or by air or vessel.
(2) A registered person may obtain an Invoice Reference Number from
common portal by uploading, on the said portal, a tax invoice issued by him in F
GST INV-1 and produce the same for verification by the proper officer in lieu of t
invoice and such number shall be valid for a period of thirty days from the da
uploading.
(3) Where the registered person
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veyances.- (1) The Commissioner or an officer
empowered by him in this behalf may authorize the proper officer to intercept any
conveyance to verify the e-way bill in physical or electronic form for all inter-State and
intra-State movement of goods.
(2) The Commissioner shall get Radio Frequency Identification Device readers
installed at places where the verification of movement of goods is required to be carried out
and verification of movement of vehicles shall be done through such device readers where
the e-way bill has been mapped with the said device.
(3) The physical verification of conveyances shall be carried out by the proper
officer as authorised by the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical
verification of a specific conveyance can also be carried out by any other officer after
obtaining necessary approval of the Commissioner or an officer authorised by him in this
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n intercepted and detained for a period exceeding thirty minutes, the
transporter may upload the said information in FORM GST EWB-04 on the common
portal.”;
(vii) for FORM GST EWB-01, FORM GST EWB-02, FORM GST EWB-03, FORM GST
EWB-04 and FORM GST INV-1, the following forms shall be substituted, namely:-
“FORM GST EWB-01
E-Way Bill No.
E-Way Bill date
Generator
Valid from
Valid until
(See rule 138)
E-Way Bill
PART-A
A.1
GSTIN of Supplier
A.2
Place of Dispatch
A.3
GSTIN of Recipient
A.4
Place of Delivery
A.5
Document Number
A.6
Document Date
A.7
Value of Goods
A.8
HSN Code
A.9
Reason for Transportation
PART-B
B.1
B.2
Vehicle Number for Road
Transport Document
Number/Defence Vehicle
No./ Temporary Vehicle
Registration No./Nepal or
Bhutan Vehicle Registration
No.
Notes:
1. HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers
having annual turnover upto five crore rupees in the preceding financial year and at fo
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38)
Consolidated E-Way Bill
Consolidated E-Way Bill No.
Consolidated E-Way Bill Date
Generator
Vehicle Number
Number of E-Way Bills
E-Way Bill Number
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FORM GST EWB-03
(See rule 138C)
Verification Report
Part A
Name of the Officer
Place of inspection
Time of inspection
Vehicle Number
E-Way Bill Number
Tax Invoice or Bill of Supply or Delivery
Challan or Bill of Entry date
Tax Invoice or Bill of Supply or Delivery
Challan or Bill of Entry Number
Name of person in-charge of vehicle
Description of goods
Declared quantity of goods
Declared value of goods
Brief description of the discrepancy
Whether goods were detained?
If not, date and time of release of vehicle
Part B
Actual quantity of goods
Actual value of the Goods
Tax payable
Integrated tax
Central tax
State or Union territory tax
Cess
Penalty payable
Integrated tax
Central tax
State or Union territory tax
Cess
Details of Notice
Date
Number
Summary of findings
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E-Way Bill Number
A
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.
te
te
te
Total
Freight
Insurance
Packing and Forwarding
Charges etc.
Total Invoice Value (In figure)
Total Invoice Value (In Words)
Signature
Name of the Signatory
Designation or Status”;
(viii) with effect from 7th March, 2018, in FORM GST RFD-01, for the
DECLARATION[second proviso to section 54(3)], the following shall be substituted, namely:-
“DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also
declare that I have not availed any drawback of central excise duty/service tax/central
tax on goods or services or both and that I have not claimed refund of the integrated
tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation/Status”;
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(ix) with effect from 7th March, 2018, in FORM GST RFD-01A, for the
DECLARATION [second proviso to section 54(3)], the following shall be substituted, namely:-
“DECLARATION [second proviso to section 54(3)]
I hereb
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The Haryana Goods and Services Tax (Fourth Amendment) Rules, 2018.
33/ST-2 Dated:- 15-3-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 15th March, 2018
No. 33/ST-2.- In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Haryana Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the Government may, by notification in the Official Gazette, appoint.
2. In the Haryana Goods and Services Tax Rules, 2017, (hereinafter called the said rules) with effect from the date of publication of this notification in the Official Gazette, in rule 117, in sub-rule (4), in clause (b), for sub-clau
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ore commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal:
Provided that the transporter, on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal:
Provided further that where the goods to be transported are supplied through an e-commerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal:
Provided also that where goods are sent by a principal l
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of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
(2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish
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he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of upto fifty kilometers within the State from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
Explanation 1.-For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
Explanation 2.-The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third p
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ay bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of the consignment:
Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case may be, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods.
(7) Where the consignor or the consignee has not generated the E-Way bill in FORM GST EWB
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an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available.
(9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill :
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B:
Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the s
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he date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill.
Explanation 2.- For the purposes of this rule, the expression “Over Dimensional Cargo” shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (Central Act 59 of 1988).
(11) The details of the e-way bill generated under this rule shall be made available to the-
(a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or
(b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter,
on the common portal, a
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rom the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;
(d) in respect of movement of such goods and within such areas in the State and for values not exceeding such amount as the Commissioner of State Tax, in consultation with the Principal Chief Commissioner/Chief Commissioner of Central Tax, may, subject to conditions that may be specified, notify;
(e) where the goods, other than de-oiled cake being transported, are specified in the Schedule appended to Haryana Government, Excise and Taxation Department, notification No. 36/ST-2, dated the 30th June, 2017, as amended from time to time;
(f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel;
(g) where the supply of goods being transported is treated as no supply under Schedule III of t
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nsport of goods by rail;
(m) where empty cargo containers are being transported; and
(n) where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55;
Explanation.- The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be.
ANNEXURE
[(See rule 138 (14)]
Sr. No.
Description of Goods
(1)
(2)
1.
Liquefied Petroleum Gas for supply to household and non domestic exempted category (NDEC) customers
2.
Kerosene oil sold under PDS
3.
Postal baggage transported by Department of Posts
4.
Natural or cultured pearls and precious or semi-precious stones; precious metal
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by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
(3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
(4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.
(5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of t
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mpowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.”.
6. In the said rules, for rule 138C, the following rule shall be substituted, namely:-
“138C.Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State or no further physical verification of the said conveyance shall be carried out again in the State or Un
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nsport Document Number/Defence Vehicle No./ Temporary Vehicle Registration No./Nepal or Bhutan Vehicle Registration No.
Notes:
1. HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.
2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.
3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading Number.
4. Place of Delivery shall indicate the PIN Code of place of delivery.
5. Place of dispatch shall indicate the PIN Code of place of dispatch.
6. Where the supplier or the recipient is not registered, then the letters “URP” are to be filled-in in column A.1 or, as the case may be,
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icle
Part B
Actual quantity of goods
Actual value of the Goods
Tax payable
Integrated tax
Central tax
State or Union territory tax
Cess
Penalty payable
Integrated tax
Central tax
State or Union territory tax
Cess
Details of Notice
Date
Number
Summary of findings
FORM GST EWB-04
(See rule 138D)
Report of detention
E-Way Bill Number
Approximate Location of detention
Period of detention
Name of Officer in-charge
(if known)
Date
Time
FORM GST INV – 1
(See rule 138A)
Generation of Invoice Reference Number
IRN:
Date:
Details of Supplier
GSTIN
Legal Name
Trade name, if any
Address
Serial No. of Invoice
Date of Invoice
Details of Recipient (Billed to)
Details of Consignee (Shipped to)
GSTIN or UIN, if available
Name
Address
State (Name and Code)
Type of supply –
B to B supply
B to C supply
Attracts Reverse Charge
Attracts TCS
GSTIN of operator
Attracts TDS
GSTIN of TDS Authority
Export
Supplies made
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K.K. Ramesh Versus The Union of India, The Secretary, Office of the GST Council Secretariat, New Delhi And The Commissioner, Commercial Tax Officer, Cheupakkam, Chennai
GST
2018 (3) TMI 1451 – MADRAS HIGH COURT – 2018 (11) G. S. T. L. 337 (Mad.) , [2018] 2 GSTL 81 (Mad)
MADRAS HIGH COURT – HC
Dated:- 15-3-2018
W. P. (MD) No. 5484 of 2018
GST
MR. M. SATHYANARAYANAN AND MRS. R. HEMALATHA, JJ.
For The Petitioner : Mr. K. K. Ramesh
For The Respondent : V. Kathirvelu and V. Jeya Kumar
ORDER
(Order of the Court was made by M. SATHYANARAYANAN,J. )
The present Writ Petition is filed as a 'Public Interest Litigation' by the petitioner/party-in-person, stating among other things, that Goods and Service Tax is based on two parliamentary Acts, namely the Integrated Goods and Services Tax Act and the Central Goods and Service Tax Act, for the covered object of “One Nation One Tax” and the said Act came to be passed during April, 2017.
2. The grievan
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uld be brought within the ambit of Goods and Service Tax (GST) and also pointed out in this regard that the petitioner has submitted a representation, dated 16. 06. 2018 to the respondents and inspite of receipt and acknowledgment, no response is forthcoming and therefore, he is constrained to approach this Court by filing this Writ Petition.
4. Mr. V. Kathirvelu, learned Assistant Solicitor General of India, assisted by Mr. J. Jeyakumar, learned Central Government Standing Counsel, accepts notice on behalf of the respondents 1 to 5 and seeks time to get instructions as to the steps taken to bring the petroleum products within the ambit of Goods and Service Tax.
5. This Court has carefully considered the rival submissions and perused the materials placed on record.
6. The Central Goods and Service Tax Act, 2017 (Central Act 12 of 2017) (hereinafter referred to as 'the Act'), came to be passed “to make a provision for levy and collection of Tax on intra-State supply of goods
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sel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council.
(3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.
(4) The central tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or s
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shall be liable to pay tax. ”
9. Section 11 of 'the Act' speaks about the 'power to grant exemption from Tax' and it is extracted below:-
“Power to grant exemption from Tax:- 11(1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the lax leviable thereon with effect from such date as may be specified in such notification.
(2) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order in each case, under circumstances of an exceptional nature to be stated in such order, exempt from payment of tax any goods or services or both on which tax is leviable.
(3) The Government may, if it considers
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erest Litigation', is that the petroleum and diesel should be brought forthwith within the ambit of Goods and Service Tax, so that the selling price would drastically reduce and as a consequence, the prices of the Goods and essential commodities would come down, which would ultimately benefit to the common people, especially poor and down trodden. No doubt, in the event of prices of essential commodities being brought down through a permanent mode, common man would definitely be benefited.
11. The primordial question that remains for consideration in this petition is whether this Court in exercise of its Jurisdiction under Article 226 of the Constitution of India can issue any positive direction to the Goods and Central Services Tax council to bring petrol and diesel prices within the ambit of Goods and Service Tax?.
12. In the considered opinion of this Court, it cannot issue any direction for the reason that it is for the Goods and Service Tax council to take a call in that asp
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ations of the Goods and Central Tax council.
15. It is a well-settled position of law that “it is not for the Court to determine whether a particular policy or particular decision taken in the fulfillment of that policy is fair. It is only concerned with the manner in which those decisions have been taken and the extent of the duty to act fairly will vary from case to case” (Akhtar Hasan Khan and others Vs. Federation of Pakistan and others reported in 2012 (5) SCC (FJ) 12.
16. The policy decision can be interfered with only it is found to be arbitrary or based on an irrelevant consideration or malafide or against any statutory provisions (Centre for Public Interest Litigation Vs. Union of India and others reported in 2016 (6) SCC 408).
17. In the considered opinion of this Court, in the light of the legal principles initiated by the Honourable Supreme Court of India in the above cited decisions coupled with the fact that it is for the Central Government to act on the recommendation
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The Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2018.
04-N/2017 Dated:- 15-3-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (4-N/2017)
No. FD 47 CSL 2017, Bengaluru, Dated: 15.03.2018
In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) and on the recommendation of GST Council the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:-
RULES
1. Title and commencement.- (1) These rules may be called the Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force from such date as the Government of Karnataka may, by notification in the Official Gazette, appoint.
2. Substitution of rule 138.- For rule 138 of the Karnataka Goods and Services Tax Rules, 2017 (herein after refer
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mber will be generated on the said portal:
Provided further that, where the goods to be transported are supplied through an e-commerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal:
Provided also that, where goods are sent by a principal located in one State or Union territory to a job worker located in any other State or Union territory, the e-way bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of the consignment:
Provided also that, where handicraft goods are transported from one State or Union territory to another State or Union territory by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of
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are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
(2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01:
Provided that, where the goods are transported by railways, the railways shall not deliver the goods unless the e-way bill required under these rules is produced at the time of delivery.
(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shal
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nt, or as the case may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
Explanation 1.-For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
Explanation 2.-The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule(5).
(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
(5) Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FOR
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EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 may be generated by him on the said common portal prior to the movement of goods.
(7) Where the consignor or the consignee has not generated the e-way bill in FORM GST EWB-01 and the aggregate of the consignment value of goods carried in the conveyance is more than fifty thousand rupees, the transporter, except in case of transportation of goods by railways, air and vessel, shall, in respect of inter-State supply, generate the e-way bill in FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may
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ty four hours of generation of the e-way bill:
Provided that, an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B:
Provided further that, the unique number generated under sub-rule (1), shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:-
Sl. No.
Distance
Validity period
(1)
(2)
(3)
1.
Upto 100 km.
One day in cases other than Over Dimensional Cargo
2.
For every 100 km. or part thereof thereafter
One additional day other than one Dimensional Cargo
3.
Upto 20 km
One day in case of Over Dimensional Cargo
4.
For every 20 km. or part thereof thereafter
One additional day in case of
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ed as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (Central Act 59 of 1988).
(11) The details of e-way bill generated under this rule shall be made available to the,-
(a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or
(b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case may be, shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
(12) Where the person to whom the information specified in sub-rule (11), has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, or the time of deli
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that may be specified, notify;
(e) where the goods other than de-oiled cake being transported, as specified in the Schedule appended to notification (2/2017) No. FD 48 CSL 2017 dated the 29th June, 2017 published in the Karnataka Gazette, Extraordinary, Part-IVA, number 592, dated the 29th June, 2017 as amended from time to time;
(f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel;
(g) where the supply of goods being transported are treated as no supply under Schedule III of the Act.
(h) Where the goods are being transported,-
(i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or
(ii) under customs supervision or under customs seal.
(i) Wh
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ace of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.
Explanation.- The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be.
ANNEXURE
[(See rule 138 (14)]
Sl.No.
Description of Goods
(1)
(2)
1.
Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
2.
Kerosene oil sold under PDS
3.
Postal baggage transported by Department of Posts
4.
Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
5.
Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)
6.
Currency
7.
Used personal and household effects
8.
Coral, unworked (0508) and worked coral (9601)”;
3. Substitution of rule 138A.- For rule 1
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here the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto populated by the common portal on the basis of the information furnished in FORM GST INV-1.
(4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.
(5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill, namely:-
(a) Tax invoice or bill of supply or bill of entry; or
(b) A delivery challan, where the goods are transported for reasons other than by way of supply."
4. Substitution of rule 138B.- For rule 138B, the following shall be subst
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Commissioner or an officer authrosied by him in this behalf."
5. Substitution of rule 138C.- For rule 138C of the said rules, the following shall be substituted, namely:-
"138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State, no further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information relating to evasion of tax is made available subsequently".
6. Substitution of rule 138D.- For rule 138D of the said rules, the following shall be substi
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egistration No./Nepal or Bhutan Registration No.
Notes:
1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.
2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.
3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading Number.
4. Place of Delivery shall indicate the PIN Code of place of delivery.
5. Place of dispatch shall indicate the PIN Code of place of dispatch.
6. Where the supplier or the recipient is not registered, then the letters “URP” are to be filled-in in column A.1 or, as the case may be, A.3
7. Reason for Transportation shall be chosen from one of the follow
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Penalty payable
Integrated tax
Central tax
State or UT tax
Cess
Details of Notice
Date
Number
Summary of findings
FORM GST EWB-04
(See rule138D)
Report of detention
E-Way Bill Number
Approximate Location of detention
Period of detention
Name of Officer in-charge
(if known)
Date
Time
FORM GST INV – 1
(See rule 138A)
Generation of Invoice Reference Number
IRN:
Date:
Details of Supplier
GSTIN
Legal Name
Trade name, if any
Address
Serial No. of Invoice
Date of Invoice
Details of Recipient (Billed to)
Details of Consignee (Shipped to)
GSTIN or UIN, if available
Name
Address
State (name and code)
Type of supply –
B to B supply
B to C supply
Attracts Reverse Charge
Attracts TCS
GSTIN of operator
Attracts TDS
GSTIN of TDS Authority
Export
Supplies made to SEZ
Deemed export
Sr.No.
Description of Goods
HSN
Qty.
Unit
Price (per unit)
Total value
Discount, if any
Taxable value
Central tax
State or UT tax
In
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J.J. Fabrics Versus The Kerala Authority For Advance Ruling Kerala State Goods And Service Tax, The Commissioner of State Tax Kerala State Goods And Service Tax And State of Kerala, Represented By its Secretary-Finance, Thiruvananthapuram
GST
2018 (4) TMI 203 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 15-3-2018
W. P. (C) No. 8886 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Smt. S.K. Devi and Santosh P. Abraham, Advs.
For The Respondent
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Authorization of officers under Section 70 of DGST Act, 2017
No. F.IV/Misc/HR/GST/27/2015-16/Partfile/2777-2784 Dated:- 15-3-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF NCT OF DELHI
DEPARTMENT OF TRADE & TAXES
(HUMAN RESOURCE BRANCH)
VYAPAR BHAWAN. IP ESTATE NEW DELHI
No. F.IV/Misc/HR/GST/27/2015-16/Partfile/2777-2784
Dated: 15/03/2018
Authorization of officers under Section 70 of DGST Act, 2017
In exercise of the powers conferred upon me by clause (91
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Shunson CJ, Proprietor, Four Star Associates, Perumatty Versus The State Tax Officer, The Asst. State Tax Officer
GST
2018 (4) TMI 580 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 15-3-2018
WP(C). No. 8823 of 2018
GST
P. B. Suresh Kumar, J.
For the Petitioner : Sri. Harisankar V. Menon
For the Respondent : Smt. M. M. Jasmine
JUDGMENT
Petitioner seeks release of the goods detained by the second respondent under Section 129 of the Central Goods and Services Ta
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COMMISSIONER OF CGST AND C. EX. Versus SAI CONSULTING ENGINEERING PVT. LTD.
Service Tax
2018 (5) TMI 1425 – GUJARAT HIGH COURT – 2018 (15) G. S. T. L. 708 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 15-3-2018
TAX APPEAL NO. 123 of 2018
Service Tax
MR. AKIL KURESHI AND MR. B. N. KARIA, JJ.
For The Petitioner : Priyank P Lodha (7852)
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
The appeal is filed by the department challenging the judgment of CESTAT dated 13.6.2017 raising the following question for our consideration :
“Whether in the facts and circumstances of the case and law, the Hon'ble Tribunal has committed substantial error of law by quashing and setting aside the OIO dated 6/5/2011 holding that si
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the cases of nonpayment of tax on any ground whatsoever. The penalty that authority could impose under Section 78 is hundred per cent of the amount of the service tax evaded. On the other hand, the penalty under Section 76 which could be imposed is at the fixed amount per day for the entire duration of the failure to deposit the tax which, in any case, would not exceed fifty percent of the service tax payable.
10. The tenor, background and the purpose for which the penalty could be imposed under Section 78 of the Finance Act, 1994, is entirely different than in case of Section 76 of the Finance Act, 1994. However, the language of Section 76 did not specifically exclude the situation; otherwise covered under Section 78 namely nonpayment o
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e nature of this further proviso and the relevant position of the two statutory provisions both pertaining to penalty, we are convinced that the proviso was in the nature of clarificatory amendment and not creating a liability for the first time. Even without the aid to this further proviso to Section 78, one entire plausible view was that the situation envisaged under Section 76 of the Finance Act, 1994, would exclude those cases covered under Section 78 of the Finance Act, 1994. In other words, Section 76 of the Finance Act, 1994, would cover only the cases of nonpayment of service tax which are not related to fraud, collusion, willful misstatement, suppression of facts or contravention of any of the provisions of the said Chapter or the
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Ford Motor Private Ltd. Versus CGST & Central Excise, Chennai South Commissionerate
Service Tax
2018 (6) TMI 380 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 15-3-2018
ST/41049/2016 to ST/41069/2016 – FINAL ORDER No. 40837-40857/2018
Service Tax
Ms. Sulekha Beevi C.S. Member (Judicial) and Shri V. Padmanabhan, Member (Technical)
Shri Rabeen Jayaram, Advocate For the Appellant
Shri K. Veerabhadra Reddy, JC (AR) For the Respondent
ORDER
The MAs filed by Revenue for change of cause title are allowed.
2. The present set of appeals have been filed against the impugned Order-in-Appeal Nos.103 to 123/2016 (STA-I) dt. 22.2.2016 passed by the Commissioner of Service Tax (Appeals-I) Chennai. In the said OIA, the Commissioner (Appeals) has disposed of a batch of 21 appeals filed before him against various orders-in-original covering the period September 2009 to March 2012.
3. The dispute in all these cases is refund of unutilized cenvat cre
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ent before Tribunal which were decided vide Final Order No. 40658-40671 / 2018 dt. 14.03.2018. He submitted that the order passed by the Commissioner (Appeals) pertaining to the period prior to January 2012 covered in the present impugned order is infructuous and the order passed should be considered as null and void.
4.2 With reference to Appeal No.ST/41065/2016, covering the period January 2012 to March 2012, the counsel submitted that the appellant will be entitled to the cenvat credit already availed under Rule 2 (l) of the CCR 204. Accordingly, the refund under Rule 5 is to be paid to the appellant. However, he fairly concedes that the FIRCs for an amount of Rs. 49,54,919/- was not produced before the lower authorities at the time of consideration of the refund claims. He further submits that such FIRCs have since been received and appellant is in a position to produce the same for verification, if an opportunity is given.
4.3 Ld.counsel also submit
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from 1.4.2011.
6. Heard both sides and perused the records.
7. The Commissioner (Appeals) in the impugned order has disposed of 21 appeals filed before him. After perusal of records, we find that, as pointed out by the appellant, the issues pertaining to the period prior to January 2012 stands already disposed of by the Commissioner (Appeals) in his earlier order. Since the finding in the present order appears to have been passed without noticing such fact, we have no hesitation in holding that this part of the order of the Commissioner (Appeals) order is null and void since the same had already been decided by his earlier order. To this extent, we dispose of Appeals ST/41049-41069/2016 (other than ST/41065/2016) as infructuous.
8. Next, we turn to the disputes for the period January 2012 to March 2012. The appellant has availed cenvat credit in respect of various services namely Air Travel Agent, Business Auxiliary Service, Courier Agency, Custom Hous
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tted by the appellant that FIRCs for an amount of Rs. 49 lakhs, which could not be produced before the lower authorities during the earlier proceedings, are now available with the appellant and can be produced for verification. In view of the above submissions, we are of the view that a further opportunity is required to be given to the appellant for submission of such FIRCs for verification before the original authority who will consider the same before passing order in the de novo proceeding for the period Jan-March 2012.
10. From a perusal of the earlier OIA No.89 to 110/2014 (M-ST) dt. 14.03.2014, it is seen that the issue whether the credit utilized can be deducted from the total credit availed by the appellant for applying the formula has been held in favour of the assessee. Following the same, we set aside the method of arriving at the refund claim by the authorities below in the present order.
11. In the result, the impugned orders in respect of Appeal Nos.
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CCE, Salem, M/s. Diafina Enterprises, M/s. C. Kalavathy and M/s. Sangamitra Service Agency Versus M/s. Mukesh & Associates, CCE, Salem and Commissioner of GST & CE, Chennai South
Service Tax
2018 (6) TMI 381 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 15-3-2018
ST/41149/2014-DB, ST/41202/2013-DB, ST/42002/2015-DB, ST/248/2010-DB – Final Order No. 40801-40804/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) and Shri V. Padmanabhan, Member (Technical)
Shri S. Govindarajan, AC (AR) for the Appellant
Shri Akhil Suresh, Advocate for the 1st Respondent
Smt. L. Maithili, Advocate for the 2nd to 4th Respondents
ORDER
The issue arising in all these appeals being the same, they were heard together and are disposed by this common order.
2. The ld. Advocates appearing for the appellants submitted that demand of service tax has been raised on the reimbursable expenses which cannot be included in the total taxable value of services for levy of servi
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upra. The relevant portion is reproduced as under:-
“29) In the present case, the aforesaid view gets strengthened from the manner in which the Legislature itself acted. Realising that Section 67, dealing with valuation of taxable services, does not include reimbursable expenses for providing such service, the Legislature amended by Finance Act , 2015 with effect from May 14,2015, whereby Clause (a) which deals with consideration is suitably amended to include reimbursable expenditure or cost incurred by the service provider and charged, in the course of providing or agreeing to provide a taxable service. Thus, only with effect from May 14,2015, by virtue of provisions of Section 67 itself, such reimbursable expenditure or cost would also form part of valuation of taxable services for charging service tax. Though, it was not argued by the learned counsel for the Department that Section 67 is a declaratory provision, nor could it be argued so, as we find that this is a substanti
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and features as also in the implication as to its meaning that arise by presumptions as to the intent of the maker thereof.
28. Of the various rules guiding how a legislation has to be interpreted, one established rule is that unless a contrary intention appears, a legislation is presumed not to be intended to have a retrospective operation. The idea behind the rule is that a current law should govern current activities. Law passed today cannot apply to the events of the past. If we do something today, we do it keeping in view the law of today and in force and not tomorrow's backward adjustment of it. Our belief in the nature of the law is founded on the bedrock that every human being is entitled to arrange his affairs by relying on the existing law and should not find that his plans have been retrospectively upset. This principle of law is known as lex prospicit non respicit: law looks forward not backward. As was observed in Phillips v. Eyre [(1870) LR principle that legislation by
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M/s. Solux Galfab (P) Ltd., Shri Anand Singh Baid, Shri Karan Singh Baid and Shri Sidharth Baid Versus Commr. of CGST & CX- Kol. South
Central Excise
2018 (7) TMI 516 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 15-3-2018
Excise Appeal Nos.75064 to 75067/2018 – FO/75837-75840/2018
Central Excise
SHRI P.K. CHOUDHARY, JUDICIAL MEMBER
Sri B.N. Chattopadhyay, Consultant – FOR APPELLANT(S)
Sri D. Haldar, A.C. (A.R.) – FOR THE RESPONDENT(S)
ORDER
Per P.K. CHOUDHARY
Briefly stated the facts of the case are that the appellant company M/s. Solux Galfab Private Limited is engaged in the manufacture of Tower and Tower components classifiable under Chapter 73 of the CETA.
2. A Show Cause Notice dated 24.12.2014 wa
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Adjudication Order. Hence the appellants filed these appeals.
4. Heard both sides and perused the appeal records.
5. The Learned Counsel appearing on behalf of the appellants submitted that the appellant placed Orders to M/s. DSL for supply of the material. They paid the amount by cheque and received the goods in their factory duly recorded in the Cenvat Account. It is also submitted that the goods were accompanied with Central Excise Invoice indicating Registration Certificate number of M/s. DSL. The Learned Counsel further submitted that it is evident from the records that the Inspector of the Central Excise, Anti Evasion, received the letter dated 07.12.12 of M/s. DSL which would show the existence of M/s. DSL.
6. I find that the depa
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Liquidation of pendency of IGST Refund on export on account of various error codes
14/2018 Dated:- 15-3-2018 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
CUSTOMS HOUSE, NAVARANGPURA, AHMEDABAD, 380009.
F. No. Vill/48-21 /Cus/Sys/2017-18 Date: 15.03.2018
Public Notice No. 14/2018
SUB:-Liquidation of pendency of IGST Refund on export on account of various error codes
Attention of the Exporters, Customs Brokers and other stake holders is invited to various efforts being made by the Central Board of Excise and Customs to liquidate Pendency in IGST refund claims. In continuation of the same, a Special Drive as "IGST/ITC Exports Refund Fortnight" is being conducted from 15th March to 29th March, 201
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ira Port
Shri B.L. Meena
inbrc6igstrefund@gmail.com
0265-2242160
Surat HiraBourse
Shri Nitin Tagade
inhzaligstrefund@gmail.com
0261-2207685
ICD Tumb
Shri Ghanshyam Soni
inhir6igstrefund@gmail.com
0261-2397659
ICD Valvada
Shri Raghuvansh Kumar
insaj6igstrefund@gmail.com
02632-227154
ICD Valvada
Shri Raghuvansh Kumar
invpi6igstrefund@email.com
02632-227154
Magdalla Port
Shri R.K. Tiwari
inmdaligstrefund@gmail.com
0261-2207685
3. Further Shri Bharat Prakash, Joint Commissioner, Customs, Ahmedabad is nominated as Nodal Officer. His email id is bharat.prakash@icegate.gov.in and contact No. is 079-27543041. Problems being faced while processing of the refund claim may be brought to the notice of nodal officer.
Yours faith
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IGST (EXPORTS) REFUND FORTNIGHT
14/2018 Dated:- 15-3-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS
CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009
F.No.S32/08/2018DBK.Cus
Date: 15.03.2018
Public Notice 14/2018
Subject: Reg.
Attention is brought to the notice of the trade, exporters and all stake holders regarding special measures taken by Central Board of Excise 8v Customs on liquidation of pendency of IGST Refund Claims.
It is seen that about 120 Crores of IGST Refunds of exports through Port of Cochin are pending for clearance. We have noticed that these are pending disbursal due to errors committed by exporters while filing shipping bill
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Formation of IGST Refund Special Refund Cell
PUBLIC NOTICE NO.13/2018 Dated:- 15-3-2018 Trade Notice
Customs
=============
Document 1
and walk
आयà¥à¤•à¥à¤¤, सीमा शà¥à¤²à¥à¤• का कारà¥à¤¯à¤¾à¤²à¤¯, कांडला
OFFICE OF THE COMMISSIONER OF CUSTOMS,
नà¥à¤¯à¥‚ कसà¥à¤Ÿà¤® हाउस,
This cl
NEW CUSTOM HOUSE, KANDLA-370 210
Phone No:02836-271468/469, Fax No.02836-271467
F. No. S/20-72/PN/IGST Ref/AG/2017-18
PUBLIC NOTICE NO.13/2018
Dated: 15/03/2018
Subject: – reg.
Attention of all Importers/Exporters, Custom Brokers, Members of
the Trade
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ikas Bagdi
Inspector
9712456270
Document 2
1
Further, Shui U. B. Ralche, Additional Commissioner, Custom House
Kandla Contact No. 09836-271473, e-mail id ubakhepoy.in,
ub.calche@nic.in, is nominated as nodal officer, who can be contacted for
the issues related to IGST Refund.
As a Special drive to clear the pendency of the IGST refunds claims,
the Deputy
Assistant Commissioner (DBK) will hold regular meetings with
trade, at Chamber of Commerce & Industries at Gandhidham.
Purther, Sh. N. R. Meena, Superintendent, contact No. 940845231 Land Sh
Praveen Kumar, Preventive Officer, contact No. 8600832241, would be available at
office of Chamber of Commerce & Industries at Gandhidham, from 16.03.2018 to
collect applications related t
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Special Drive as “IGST/ITC Exports Refund Fortnight” conducted to liquidate the pendency of IGST Refund on export on account of various error codes
PUBLIC NOTICE NO. 10/2018 Dated:- 15-3-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR
SARDA HOUSE', OPP.PANCHAVATI SOCIETY, BEDI BUNDER ROAD, JAMNAGAR – 361008
F.No.VIII/48-168/Cus-T/2017
Date: 15.03.2018
PUBLIC NOTICE NO. 10/2018
Sub: Special Drive as "IGST/ITC Exports Refund Fortnight" conducted to liquidate the pendency of IGST Refund on export on account of various error codes.
Attention of the Exporters, Customs Brokers and other stake holders is invited to various efforts being made by the central Board of Excise & Customs to liquid
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ell -1:
Sr. No.
Name and designation of the (Sh.)
Email Id
mobile No.
1.
H.K. meshram, Assistant Commissioner
cuspipavav@rediffmail.com
9913152508
2.
Pravin Gawande, Superintendent
9925916316
3.
Kamlesh Pandey, Inspector
8000994377
4.
Arvind Kumar Singh, NIC Engineer
9712017557
Special Refund Cell – 2:
Sr. No.
Name and designation of the (Sh.)
Email Id
mobile No.
1.
H.C. Verma, Deputy Commissioner
cuspipavav@rediffmail.com
9723184523
2.
Johny Fernandis, Superintendent
9978200010
3.
Devendra Singh, Inspector
8000708275
4.
Arvind Kumar Singh, NIC Engineer
9712017557
4. In case of any difficulties faced at Special Refund Cells during this special Drive, the exporters / stake holders may contact the below men
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Frequently asked questions (FAQs) related to IGST Refunds
PUBLIC NOTICE NO. 12/2018 Dated:- 15-3-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE
OFFICE THE PRINCIPAL COMMISSIONER OF CUSTOMS (AIR CARGO),
CHENNAI-VII COMMISSIONERATE,
NEW CUSTOM HOUSE, MEENAMBAKKAM, CHENNAI – 600027.
F. No.: S.Misc.09/75/2017- EXP.(Air)
Dated: 15.03.2018
PUBLIC NOTICE NO. 12/2018
Subject: Reg.
******
Kind attention of Exporters, Members of Trade, Customs Brokers, Industry Associations and other stake holders are invited to Boards Instructions in F.No.450/119/2017-Cus.IV dated 15.02.2018/ wherein possible issues/errors in Refund of IGST paid on exports is discussed. This office has been continuously receiving representations from exporters and trade association in relation to pending IGST refunds. In order to bring clarity, the Frequently Asked Questions (FAQs) on IGST refund issues are enclosed herewith for the benefit of the Exporters/ Trade a
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the CGST Act, 2017; under either of the following options, namely:.
(1) He may supply goods or services or both under bond on letter of undertaking,
subject to such conditions, safeguards and procedure as may be prescribed,
without payment of integrated tax and claim refund of unutilised input tax
credit of CGST, SGST / UTGST and IGST; or
(II) He may supply goods or services or both, subject to such conditions,
safeguards and procedure as may be prescribed, on payment of integrated
tax and claim refund of such tax paid on goods or services or both supplied.
Q3 What is IGST refund?.
Ans. The second category, mentioned above, pertains to refund of integrated tax paid
for the zero-rated supplies made by suppliers who opt for the route of export on
payment of integrated tax and claim refund of such tax paid. There can be two sub-
categories of such suppliers namely:
(i) Exporter of goods
Service exporters and persons making supplies to SEZ
Q.4 Who can get IGST refunds from C
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nism to
automatically process and grant refund after validating the shipping bill data available in
ICES against the GST return data transmitted by GSTN. Manual intervention would be
limited to only exceptional cases where automatic validation becomes impossible due
to some technical errors. Such exceptional cases would be only those which would be
approved by the Board and the procedure in those cases would be separately laid out.
Q.7 I have filed my GST returns but still my refund is not sanctioned.
Ans. The IGST refund would not be processed if it fails any validation at the level of
either GSTN or Customs system. Validation errors occur due to various deficiencies,
which are enumerated here-in-after.
Q. 8 What are the reasons for data not being transmitted from GSTN to Customs
'system?
Ans. It has been observed that a number of records have not been transmitted by GSTN
to the Customs system which could be on account of various errors that have occurred
in the validati
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helpdesk.
Q. 10 How can I find whether my refund data has been successfully transmitted by
GSTN to Customs or not?
Ans. GSTN is reportedly working on a feedback/message system so as to inform the
exporters about such failed validations. At present, the Customs
system. does not have
any information about the reasons for which validation at
GSTN has failed. However, for
all those records which have been successfully transmitted
to Customs system, the
Document 3
report can be generated at the end of field officers. Even the exporter has the option to
check the GST validation status for his shipping bills in his ICEGATE website login for all
records transmitted by GSTN.
Q. 11 I have filed correct information in GST return but still, my refund is not sanctioned.
Ans. In cases where the exporter has filed correct information in the GST returns
and it gets, successfully validated by the GSTN, it is thereafter transmitted
electronically to the Customs system wherein the GST ret
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ch could be a clerical error
made by the exporter at the time of filling of GSTR 1/Table 6A, which can be.
rectified by making amendments in GSTR 1 by using Form 9A. Form 9A has been
made available by GSTN w.e.f. 15.12.2017 in exporter's login at the GST common.
portal.
:
Q. 13 What should be done for error code SB002?
Ans. Exporter has to approach their shipping line/airline/carrier to file the EGM
•
Document 4
immediately.
Q. 14 What should be done for error code SB0037
Ans. This error occurs when GSTIN declared in the SB does not match with the
GSTIN mentioned in the corresponding GST return. In this case too, the exporter
has to make necessary changes in GSTR 1 by use of amendment Form 9A.
Exporters should note that there is no provision of amendment in the shipping bill
once the EGM is filed.
Q. 15 What should be done for error code SB004?
Ans. This error occurs due to duplicate/repeat transmission of shipping bill
invoice record from GSTN. The previous tran
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GST invoice after implementation of GST
since as per the
GST law, IGST is to be paid on the actual transaction value of the supply
between
the exporter and the consignee, which should be the same as
the one declared in
the commercial invoice.
If SB005 is due to a data entry mistake in GSTR 1, it can be amended in Form 9A.
But any mistake in the SB cannot be amended once EGM is filed.
Also, if the
exporter has used a separate invoice in the SB, he cannot
include that in his GSTR
1 in lieu of his GST invoice. Thus, SB005 error, as of now,
cannot be corrected by
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Document 5
any amendment either in GSTR 1 or in the shipping bill.
For these cases, a mechanism is being considered by the Board to make the
requisite corrections manually in line with the recent amendments in Rule 96 of the
CGST Rules, 2017. The said mechanism is expected to be available-shortly. It may,
however, be noted that these interim workarounds shall only be available as a one-
time measure for the p
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. This report shows the response/error
code for each of his SBs wherever data has been received from GSTN.
The exporter also has the option to view the SB details relevant for IGST
validation on the ICEGATE website. The exporter can view this while filing the
GST retums and ensure that the details are entered accurately in the returns.
as well so that no mis-match occurs.
+
(II) In case, the exporter's account is not validated by PFMS, he may approach
jurisdictional Customs Commissionerate with correct account details and get
it updated in ICES.
(iv) If the exporter is not getting the refund due to suspension/alert on his IEC, he
may clear his dues or submit e-BRC and have the suspension revoked.
Q. 19. The shipping bill has been transmitted by GSTN to Customs and there is no error
In the refund claim. But still the refund has not been received in the bank account.
Ans. SB000 (Successfully Validated) is the response code which comes when all the
decided parameters like G
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temporary IGST scroll but
not in the final scroll. This could happen if there is an alert/suspension on the IEC in
ICES or if the account of the IEC is not validated by PFMS.
Q. 20 What is the course of action if there are multiple errors in the refund claim?
Ans. Each such error would be required to be corrected individually in order to get.
refund.
Q. 21 In case of errors, where should I contact for necessary action?
Ans. The following steps could be followed in case of errors in processing of refunds:
When the records have not been transmitted by GSTN to Customs, exporters
may contact GSTN helpdesk.
i)
iii)
iv).
Wherever the error is SB002/SB006, exporter may approach their shipping
line/airline/carrier to file the EGM immediately.
In cases where the temporary scroll is generated but it's not included in the
final scroll, the exporters are advised to furnish correct
bank account details to
the proper officer (Customs field formation) In order to update
the same in
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