CGST Rule 89: Understanding Refund Claims for Deemed Exports under Sub-Rules 4A & 4B.
Act-Rules
GST
Application for refund of tax, interest, penalty, fees or any other amount – Receipt of sup
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Transporters Must Carry Tax Invoice or Bill of Supply When E-Way Bill Not Required: Rule 55A, CGST Rules 2017.
Act-Rules
GST
Documents to be carried by the transporter where e-bill is not req
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ITC ELEIGIBILITY FOR EMPLOYEES OUTSTATION TRIP STAY, TICKETS ETC
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 24-1-2018 Last Reply Date:- 9-2-2018 Goods and Services Tax – GST
Got 22 Replies
GST
Dear Experts,
Our comopany staff use to travel frequently for marketing purpose and stay at outstations.
Can we avail ITC of the GST paid Flight Tickets charged by flight operators, GST paid on Travel agency's bills, hotel bills. We are getting bills with IGST from outstation parties and CGST+SGST for local bills properly.
For e.g., Our company is in Pondicherry and our employees are staying in Mumbai. Some hotels are giving only CGST+IGST bills as their place of supply is Maharastra. In that case, shall we take ITC of that CGST and SGST ???
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
You have to prove that the expenditure incurred by you are in the course of or furtherance of business. As per section 17 (5) (g) of CGST Act, 2017 gst paid on goods or se
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ess. The Invoice should be issued properly by the supplier. Please correct me, if I am mistaken.
Reply By KASTURI SETHI:
The Reply:
I agree with Sh.Alkesh Jani. 100% perfect.
Reply By SAFETAB LIFESCIENCE:
The Reply:
Dear Sirs,
Thanks for your replies. I think my question in last para is not answered. That is my major doubt. Please do not mistake me.
Our company is in Pondicherry and our employees are staying in Mumbai. Some hotels are giving only CGST+IGST bills as their place of supply is Maharastra. In that case, shall we take ITC of that CGST and SGST ???
My major doubt is whether we can avail ITC of other state party's bill wherein CGST+SGST are charged . I know if they charge IGST , we can take credit.
Reply By KASTURI SETHI:
The Reply:
Dear Querist, Your employee went out of State and he received service in the hotel there. Service provider provided service in his state. Hotel owner cannot charge IGST because there is no movement of goods or service out of State.
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hat only IGST credit or CGST or SGST credit is to be taken. Moreover, the query raised by you is for the purpose of paying tax and it does not restrict for ITC. Pls correct me if mistaken.
Reply By SAFETAB LIFESCIENCE:
The Reply:
Dear Sir,
Thanks for your reply and guidance. Earlier, we were told if we enter the suppliers GST number of other states and if we try to avail ITC (CGST+SGST), GST portal won't allow. Now, I am clear that even the other state supplier's local tax (SGST+CGST) can also be availed ITC by us. Thanks once again JI.
Reply By KASTURI SETHI:
The Reply:
Sh.Jani Ji, You have echoed my views. Mean to say I agree with interpretation.
Reply By Himansu Sekhar:
The Reply:
ITC of cgst and sgst bills of other states will not be allowed. The clarifications have been issued in this regards. Sgst act does not support such availment of credit.
Reply By Ramaswamy S:
The Reply:
Travel charges (flight, travel agent service etc) are eligible for ITC (IGST).
Boardin
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he amount remaining, if any, may be utilised towards the payment of integrated tax
(104) “State tax” means the tax levied under this Act;
Hence Bihar State tax cannot be utilised for payment of any other state tax. It is an example .
The FAQ is a clarification as I opined.
Reply By KASTURI SETHI:
The Reply:
Yes. In pre-GST era, credit of VAT was for respective State only. Now SGST correspondents to erstwhile VAT.
Reply By VaibhavKumar Jain:
The Reply:
ITC of CGST and SGST charged by hotel in another State can only be taken through ISD route, otherwise you can't avail such credit.
Reply By SAFETAB LIFESCIENCE:
The Reply:
Dear Team,
Thanks for all your replies. Thanks to Mr. Vaibav for today's reply.
Reply By KASTURI SETHI:
The Reply:
Sh.Jain Ji,. Your hardwork and search is appreciable. I think ISD route is foolproof and hassle-free. Nothing is lost if an assessee is registered as ISD but this was the sword of 'place of supply' will relegated to the backg
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New Tax Invoice Rules for ISDs and Service Recipients in Same State u/r 54(1A) of CGST 2017.
Act-Rules
GST
Tax invoice in special cases – ISD invoice – new format particulars where ISD and re
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Changes to Rule 43 CGST: Impact on Input Tax Credit Reversal for Capital Goods and Definition of Exempted Supplies.
Act-Rules
GST
Manner of determination of input tax credit in respect of cap
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Migrated persons must apply to cancel GST registration by March 31, 2018, per Rule 24(4) CGST Rules, 2017.
Act-Rules
GST
Cancellation of GST registration in case of Migrated Persons registere
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GST Registration Cancellation Allowed Within One Year of Voluntary Registration per Rule 20 of CGST Rules 2017.
Act-Rules
GST
Application for cancellation of registration – application for ca
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Traders under composition levy taxed at 1% on taxable turnover, excluding non-taxable supplies per amended Rule 7, CGST Rules.
Act-Rules
GST
Rate of tax of the composition levy – Traders – Ra
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Tax Rate for Manufacturers Cut to 1% Under Amended Rule 7 of CGST Rules, 2017 Effective Jan 1, 2018.
Act-Rules
GST
Rate of tax of the composition levy – Manufacturers – Rate of tax shall be 0
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GST Composition Levy Intimation Period Extended to 180 Days for Registrations Before March 31, 2018, per Rule 3 Amendment.
Act-Rules
GST
Intimation for composition levy – Provisional registra
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Unified GST Portal and E-Way Bill Website Launched to Streamline Tax Processes and Enhance Efficiency in Tax Administration.
Notifications
GST
Notifying common GST portal and e-way bill websi
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Deadline Extended: Input Service Distributors Can File FORM GSTR-6 for July 2017-February 2018 Until March 31, 2018.
Notifications
GST
Extension of date for filing the return in FORM GSTR-6 –
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Late Submission of FORM GSTR-6 Incurs Reduced Fee of Rs. 25 Per Day.
Notifications
GST
Failure to furnish the return in FORM GSTR-6 by the due date – late fee reduced to twenty-five rupees pe
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Late Fee for Nil Integrated Tax Returns in FORM GSTR-5A Reduced to 10 Rupees Per Day for Late Submission.
Notifications
GST
Failure to furnish the return in FORM GSTR-5A by the due date – whe
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Late Fee for Delayed FORM GSTR-5A Submission Now Reduced to Rs. 25 Per Day When Integrated Tax is Due.
Notifications
GST
Failure to furnish the return in FORM GSTR-5A by the due date – where
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Late Fee for Nil Tax GSTR-5 Filing Reduced to Ten Rupees Per Day for Delayed Submission.
Notifications
GST
Failure to furnish the return in FORM GSTR-5 by the due date – where the total amoun
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Late GSTR-5 Submission with Central Tax Due? Pay Only Rs. 25 Per Day Late Fee.
Notifications
GST
Failure to furnish the return in FORM GSTR-5 by the due date – where the total amount of centr
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Late Fee Imposed for Late GSTR-1 Submission; Reduced to Rs. 10/Day for Nil Supplies.
Notifications
GST
Failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1
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Late Fee of Rs. 25/Day for Delayed FORM GSTR-1 Submission When Outward Supplies Aren't Nil.
Notifications
GST
Failure to furnish the details of outward supplies for any month/quarter in FORM
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CARRY FORWARD OF BALANCE CREDIT CENVAT + PLA IN
Query (Issue) Started By: – Nagaraj Bansode Dated:- 24-1-2018 Last Reply Date:- 31-1-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Sir,
I Have failed to file the Trans 1 which is meant to carry forward the balance Cenvat credit in GST regime. as on the portal till 1 st half it was flashing that the date has been extened upto 31st Dec-17, hence on 28th morning i tried to open the trans 1 form it was locked. Now please give m
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Temporary Import of Professional Equipment and Sports Goods Exempt from Customs Duty and IGST Under A.T.A. Carnet System.
Notifications
Customs
Exemption from Customs Duty and IGST – Temporar
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ITC ELIGIBILITY FOR CORPORATE DAY OUT AMUSEMENT PARK GST
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 24-1-2018 Last Reply Date:- 31-1-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Experts,
We are planning for a Corporate Day out taking all our staff to an amusement park. It is purely a staff welfare activity. Whether we can avail ITC of GST charged by the amusement park for their charges.
Reply By RAJA SWAMINATHAN:
The Reply:
The fundamental Condition for availing input tax credit is that there should be a valid Invoice in the name of Corporation, the services shall not be used for personal purpose, The above activity is not specifically prohibted under section 17(5) of the CGST act. fwhere credit ca
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Rule 55A
Tax Invoice or bill of supply to accompany transport of goods.
GST
TAX INVOICE, CREDIT AND DEBIT NOTES
Rule 55A of Central Goods and Services Tax Rules, 2017
1[55A. Tax Invoice or bill of supply to accompany transport of goods.- The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules
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Rule 31A
Value of supply in case of lottery, betting, gambling and horse racing.
GST
Determination of Value of Supply
Rule 31A of Central Goods and Services Tax Rules, 2017
1[31A. Value of supply in case of lottery, betting, gambling and horse racing.-(1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter.
2[(2) The value of supply of lottery shall be deemed to be 100/3[140] of the face value of ticket or of the price as notified in the Official Gazette by the Organising State, whichever is higher.
Explanation:- For the purposes of this sub-rule, the expression “Organising State” has the same meaning as
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e, whichever is higher.
(b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation:- For the purposes of this sub-rule, the expressions-
(a) “lottery run by State Governments” means a lottery not allowed to be sold in any State other than the organizing State;
(b) “lottery authorised by State Governments” means a lottery which is authorised to be sold in State(s) other than the organising State also; and
(c) “Organising State” has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.”
3.
Subst
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M/s Continental India Private Limited And Another Versus Union of India Thru Secy. And 3 Others
GST
2018 (1) TMI 1245 – ALLAHABAD HIGH COURT – 2018 (10) G. S. T. L. 423 (All.) , [2018] 2 GSTL 36 (All)
ALLAHABAD HIGH COURT – HC
Dated:- 24-1-2018
WRIT TAX No. – 67 of 2018
GST
Hon'ble Bharati Sapru And Hon'ble Neeraj Tiwari, JJ.
For the Petitioner : Mr Rohan Gupta
For the Respondent : S.S.C.,A.S.G.I.
ORDER
Heard Sri Tarun Gulati learned counsel assisted by Sri Rohan Gupta learned counsel for the petitioner and Sri Apoorva Hajela learned counsel assisted by Sri Ashok Singh learned counsel for the respondents.
The petitioner seeks a writ of mandamus directing the GST council respondent no.2 to make recommendati
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018 with a copy of the petition and they have also obtained instructions today. They say that portal is likely to be opened but is unable to say that when the portal is likely to be opened.
In view of the above, the respondents are directed to reopen the portal within two weeks from today. In the event they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. They will also ensure that the petitioner is allowed to pay its taxes on the regular electronic system also which is being maintained for use of the credit likely to be considered for the petitioner.
With the aforesaid directions, the the writ petition shall stand dispose
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