Author: admin_gst

Neelikon Food Dyes And Chemicals Ltd. Versus Commissioner of CGST, Belapur
Central Excise
2018 (3) TMI 1420 – CESTAT MUMBAI – 2018 (364) E.L.T. 989 (Tri. – Mumbai)
CESTAT MUMBAI – AT
Dated:- 7-3-2018
E/87676/2017 – A/85492/2018
Central Excise
Ms. Archana Wadhwa, Member (Judicial)
Shri Bharat Raichandani, Advocate – for Appellant
Shri M.R. Melvin, Asst. Commr (AR) – for Respondent
ORDER
Per: Archana Wadhwa
The appellant manufacture synthetic food colours and also avails the services from various service providers. It is seen that the appellant was under obligation to pay taxes on such services on reverse charge mechanism which were not paid by them. Subsequently, in terms of Voluntary Compliance Encouragement Scheme

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was issued. Based upon the said discharge certificate they availed CENVAT credit of the tax was paid by them.
3. Proceedings were initiated against them by issuing show-cause notice seeking to deny CENVAT credit on the ground that such discharge certificate is not one of the specified documents for the purpose of availment of credit under rule 9 of Cenvat Credit Rules, 2004 and as such credit cannot be allowed to them. The show-cause notice culminated into an order passed by the Deputy Commissioner denying availment of such credit on such ground.
4. On appeal against the above order, Commissioner (Appeals) agreed with the assessee that the said discharge certificate issued under VCES Scheme is an admissible document for the purpose of ava

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eals) has gone beyond the show-cause notice. The proposition was to deny the credit on the sole ground that the discharge certificate is not proper document. Having held that the said certificate was a proper document, the appellate authority should have allowed the credit instead of rejecting the part on the ground of time bar. In any case and in any view of the matter I find that this specialised scheme was introduced by the Government of India for a limited period where the assessee is required to deposit duty and apply to the Revenue who would issue discharge certificate, on being satisfied about the quantum of taxes so paid by an assessee. If the assessee's tax credit is on the basis of challan itself, the concurrence of the Revenue is

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Arunachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2018.
11/2018-State Tax Dated:- 7-3-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 11/2018-State Tax
The 7th March, 2018
No. GST/23/2017.-In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely :-
(1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017, –
(i) with effect from the date of publicatio

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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 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 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 gen

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id 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, on the common portal, the information in Part B of FORM GST EWB-01:
Provided that where the goods are transported by railway

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ified 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 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 com

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tion 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 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 also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of good

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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 over 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 Over Dimensional Cargo:
Provided that the Commissioner may, on the recommendations of the Council, by notification

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ehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (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, and the supplier or the recipient, as the case may be, shall communicate his acceptance or rejection of the consign him on the common portal, or the time of delivery of goods whichever is earlier, it shall be deemed that he has accepted the said details.
(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”.
(14) Notwithstanding anything contained in this rule, no e-way bill

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the 28th 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 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) where the goods being transported are transit cargo from or to Nepal or Bhutan;
(j) where the goods being transported are exempt from tax under notification No. 7/2017- State Tax (Rate), dated 28th June 2017 published in the Gazette of Arunachal Pradesh, Extraordinary, No. 188, Vol. X

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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
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)”;
(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 conveyance. (1) The person in charge of a conveyance shall carry-
(a) the invoice or bill of supply or

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y 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
(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.”;
(iv) for rule 138B, the following rule shall be substituted, namely:-
“138B. Verification of documents and conveyances.- (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 intr

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r 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 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.”;
(vi) for rule 138D, the following rule shall be substituted, namely:-
“138D. Facility for uploading information regarding detention of vehicle.- Where a vehicle has been 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
(See rule 138)
E-Way Bill
E-Way Bill No. :
E-Way Bill date :
Generator :
Valid from :
Valid until :
PART-A
A.1
GSTIN of Supplier
A.2
Place of Dispatch
A.3
GSTIN of

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ch 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 following:-
Code
Description
1
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
5
Recipient not known
6
Line Sales
7
Sales Return
8
Exhibition or fairs
9
For own use
0
Others
FORM GST EWB-02
(See rule 138)
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
FORM GST EWB-03
(See rule138C)
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
D

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y –
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
Sl.No.
Description of Goods
HSN
Qty.
Unit
Price(per unit)
Total value
Discount, if any
Taxable value
Central tax
State or Union territory tax
Integrated tax
Cess
Rate
Amt.
Rate
Amt.
Rate
Amt.
Rate
Amt.
Freight
Insurance
Packing and Forwarding Charges etc.
Total
Total Invoice Value (In figure)
Total Invoice Value (In Words)
Signature
Name of the Signatory
Designation or Status”;
(viii) with effect from the date of publication of this notification in the Official Gazette, 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 cent

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The Meghalaya Goods and Service Tax (Second Amendment) Rules, 2018
ERTS(T) 79/2017/516-12/2018-State Tax Dated:- 7-3-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
=============
Document 1
2.85
FFICE
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
No. 12/2018 – State Tax
Dated Shillong, the 7th March, 2018.
No. ERTS(T) 79/2017/516 – In exercise of the powers conferred by section 164 of the
Meghalaya
Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of
Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and
Services Tax
Rules, 2017, namely:-
(1) These rules may be called the Meghalaya Goods and Services Tax (Second Amendment)
Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the
State Government
may notify.
2. In the Meghalaya Goods and Services Tax Rules, 2017, –
(i) with effect from the date of pu

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for reasons other than supply; or
(iii)
due to inward supply from an unregistered person,
THE
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 portal
along with such other
information as may be required on the common portal and a unique
COMMISSIONber will be generated on the said portal:
OPProvided that the transporter, on an authorization received from the registered person,
RECEIPlay furnish information in Part A of FORM GST EWB-01, electronically, on the common
portal along with such other information
as may be required at the common portal and a
20 MAR
2018
12256-57
* MEGHALAYA, SILLONG
ETC
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 G

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xtraordinary, Part IIA, vide number 221 dated the 21st
November, 2017 as amended from time to time.
Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the
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 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

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ption, 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 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 s

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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 FORM
GST 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 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 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 accordance with the provisions of sub-rule (1),
where multiple consignments are
intended to be transported in one conveyance, the
t

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tor 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 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 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 u

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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 rule 93 of
the Central Motor Vehicle Rules, 1989, made under the Motor
Vehicles Act, 1988.
(11) The details of e-way bill generated under sub-rule (1) shall be made available to the-
(a) supplier, if registered, where the i

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ll 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 being transported, as specified in the Schedule appended to
notification No. ERTS(T)65/2017/2
dated the 29th June, 2017 Published in the Gazette
of Meghalaya Extraordinary
Part-IIA No. 89 dated 5.7.2017 as amended from time to
time, other than de-oiled cake;
(f) where the goods being t

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dated
31.10.2017,.
(k) Where the goods being transported are consigned by the Defence Group under the
Ministry of Defence,
Government of India;
(1) Where the consignor of goods is Government or a local authority for transport of
goods by rail.
(m) Where empty cargo containers are being transported.
(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)]
S. No.
Description of Goods
(1)
(2)
1.
Liquefied petroleum gas for supply to househ

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Provided that nothing contained in this sub-rule shall apply in case of movement of
goods by rail.”;
138B. Verification of documents and conveyances.- (1) The Commissioner or an officer
empowered by him in this
behalf may authorise 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
.
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 in any other State, no further physical
verification of the said conveyance
shall be carried out again in the State,

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cial 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 following:-
Code
1
Description
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
5
Recipient not known
6
Line Sales
7
Sales Return
8
Exhibition or fairs
9
For own use
0
Others
FORM GST EWB-

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e 138D)
Report of detention
Name of Officer in-charge (if known)
Date
Time
IRN:
Details of Supplier
GSTIN
Legal Name
Trade name, if any
Address
Serial No. of Invoice
Date of Invoice
FORM GST INV – 1
(See rule 138A)
Generation of Invoice Reference Number
Date:
Details of Consignee (Shipped
Details of Recipient (Billed to)
to)
GSTIN or UIN, if
available
Name
Address
State (name and code)
Type of supply.
B to B supply
Descri
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Attracts Reverse Charge
Attracts TCS
GSTIN of operator
Attracts TDS
GSTIN of TDS Authority
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Supplies made to SEZ
Decmed export
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Insurance
Packing and Forwarding
Charges etc.
Total
Total Invoice Value (In figure)
Total Invoic

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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”.
Sd/-
P. W. Ingty
Additional Chief Secretary to the Government of Meghalaya
Excise, Registration, Taxation & Stamps Department.
Memo No. ERTS(T) 79/2017/516-A
Copy to:-
Dated Shillong, the 7th March, 2018
1. P. S. to Chief Minister for favour of information of the Chief Minister
2. P. S. to Minister i/c Taxation for favour of information of the Minister.
3. P. S. to Chief Secretary for favour of information of the Chief Secretary.
4. P. S. to the Additional Chief Secretary i/c ERTS Department for favour of information of
the Additional Chief Secretary.
5. The Secretary to the Govt. of India and ex-officio Secretary to the GST Council, New
Delhi-1100

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Sikkim Goods and Services Tax (Second Amendment) Rules, 2018.
12/2018 – State Tax Dated:- 7-3-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No.12/2018 – State Tax                                                             
Date: 7th March, 2018
NOTIFICATION
 In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:- 
(1)  These rules may be called the Sikkim Goods and Services Tax (Seco

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iod;”;
(ii) for rule 138, the following rule shall be substituted, namely:-
“138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who causes movement of goods ofconsignment 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 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 o

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territory by a person who has been exempted from the requirement ofobtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation 1.- For the purposes of this rule, the expression”handicraft goods”has the meaning as assigned to it in the Government of Sikkim, Department of Finance,Revenue &Expenditure, notification No.32/2017-State Tax dated the 15th September, 2017 published in the Gazette of Sikkim, Extraordinary, vide number 500 dated the 27th October,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

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he 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 shall furnish the informationrelating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis 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

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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 consignor or the recipient, who has provided information in Part A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details ofconveyance in the e-way bill on 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 ofbusiness of the consignee, the details&n

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r 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 ofgoods.
(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 also
generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods:
Provided th

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eneration 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 Over Dimensional Cargo
3.
Upto 20 km
One day in case of Ov

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ed 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 (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, and the supplier or the recipient, as the ca

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sported 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 forvalues 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 being transported, as specified in the Schedule appended to notification No. 2/2017- State tax (Rate) dated the 30th June, 2017 published in the Gazette of Sikkim, Extraordinary,vide number 281 dated the 6th July, 2017 as amended from time to time, other than de-oiled cake;
(f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural

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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 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)]
S. No.
Description of Goods
(1)
(2)
1.
Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
2.
Kerosene

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ed that nothing contained in clause (b) of this sub-rule shall apply in case of movement of goods by rail or by air or vessel.
(2) A registered person may obtain an Invoice Reference Number from the common portal 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 ofthe 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 devi

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ent 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 behalf.”;
(v) for rule 138C, the following rule shall be substituted, namely:-
“138C. Inspection and verification of&nb

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sp;vehicle.-Where a vehicle has been 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
(See rule 138)
E-Way Bill
E-Way Bill No.    :
E-Way Bill date  :
Generator           :
Valid from           :
Valid until            :
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 Co

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lace 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 following:-
Code
Description
1
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
5
Recipient not known
6
Line Sales
7
Sales Return
8
Exhibition or fairs
9
For own use
0
Others
 
FORM GST EWB-02
(See rule 138)
Consolidated E-Way Bill
Consolidated E-Way Bill No.       :
Consolidated E-Way Bill Date     :
Generator                                      :
Vehicle Number  &nbs

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antity 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 
 
 
FORM GST EWB-04
(See rule138D)
Report of detention
E-Way Bill Number
 
Approximate Location of detention 
 
Period of detention&nb

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Supplies made to SEZ 
 
 
Deemed export 
 
 
 
 
 
 
 
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”;
 
(ix) with effect from 7th March, 2018, in FORM GST RFD-01A, for the DECLARATION [second proviso to section 54(3)], the

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M/s. Indian Telephone Industries Ltd. Versus Commissioner of GST & Central Excise Chennai South Commissionerate
Service Tax
2018 (6) TMI 718 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 7-3-2018
ST/Misc./41378/2017 and ST/323/2011 – 40582/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri Raghavan Ramabhadran, Advocate for the Appellant
Shri K.P. Muralidharan, AC (AR) for the Respondent
Per Bench
The appellants are inter alia engaged in execution of work of trenching and laying of underground cable and allied works. They are registered with the Service Tax Department under the category of 'Erection, Commissioning and Installation Services&#3

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unsel Shri Raghavan Ramabhadran submitted that the issue whether the appellant is liable to pay service tax on the activity of trenching and laying telephone cables is clarified by Board's Circular No. 123/5/2010-TRU dated 24.5.2010 wherein it has been held that such activities would not fall under taxable category of Erection, Commissioning and Installation Services. Further, in the decision of Commissioner of Central Excise, Chandigarh Vs. Rajeev Electrical Works- 2014 (18) STR 705 (P&H), the Hon'ble High Court has held that laying the pipes in wall/roof/floor for crossing of wires, fixing the junction box, fixing the cables trays to lay the cables, digging the earth to lay the cables and digging the earth pits for earthing etc. w

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Nagaland Goods and Services Tax (Sixteenth Amendment) Rules, 2018.
F.NO.FIN/REV-3/GST/1/08 (PT-1)/78 Dated:- 7-3-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
NOTIFICATION [F.NO.FIN/REV-3/GST/1/08 (PT-1)/78], Dated Dimapur, the 7th March, 2018
In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Nagaland Goods and Services Tax (Sixteenth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
2. In the Nagaland Goods and Services Tax Rules, 2017,-
(i) with effect from the date of publication of this notification in th

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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 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:

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5, 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, on the comm

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ansporter 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 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 th

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er, 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:
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-wa

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registered 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 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 i

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t 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 rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (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 p

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rt, 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 within such areas in the state and for values not exceeding such amount as the Chief Commissioner of state Tax, in consultation with the Principal Chief Commissioner/ Chief Commissioner of Central Tax, may subject to the conditions that may be specified, notify;
(e) where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to G.O.Ms.No.582, Revenue (Commercial Taxes-II), Dt. 12th December, 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 Ill of the Act;
(h) where the goods are being transported-

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orted 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)]
S.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 articl

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r 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 Chief 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 Chief Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill
(a) tax invoice or bill of supply or bill of entry; or
(b) a delivery challan, where the goods are tr

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ication of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Chief Commissioner or an officer authorised by him in this behalf.”;
(v) 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-03within 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 Union territory, 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.”;
(vi

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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 Al or, as the case may be, A.3.
7. Reason for Transportation shall be chosen from one of the following:-
Code
Description
1.
Supply
2.
Export or Import
3.
Job Work
4.
SKD or CK

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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
I

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Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface
07/2018 Dated:- 7-3-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
CITY CUSTOMS COMMISSIONERATE, P.B. NO. 5400, C.R. BUILDING QUEEN'S ROAD, BENGALURU – 560 001.
C.NO.VIII/09/05/2018 City Cus. Tech
Dated: 07.03.2018
PUBLIC NOTICE NO. 07/2018
Subject: Reg.
Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Circular No. 05/2018 -Customs dated 23.02.2018 regarding refund of IGST on export- invoice mis-match cases -alternative mechanism with officer interface.
2. Numerous representations have been received from exporters / trade associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. CBEC has issued Circular No 42/2017 dated 07-11-2017 which highlighted the common errors that hindered the sanction and disbursal of refund

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ommitting mistakes in the information furnished to (i) GSTN while filing GSTR 1 / Table 6A or GSTR 3B and (ii) Customs EDI system while filing Shipping Bill. The pre-requisites and precautions that need to be taken for successful processing of refund claims are as follows:
(i) Exporters have to file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields.
(ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded to Customs by GSTN. E-mails have been sent to exporters asking them to correct their records through amendment process of GSTR 1 i.e through Table 9 of GSTR 1 of the following month.
(iii) The aggregate IGST paid amount claimed in GS

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nth to amend the records of previous month so as to take care of issues mentioned in paras (ii) and (iii) above. In cases where exporters have already filed information through Table 9 of GSTR 1, the said information is being validated by GSTN. The validated information is expected to be forwarded by GSTN to Customs by mid-March 2018 for further processing.
(vi) The records (i.e GSTR 1 or Table 6A) which have been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping bills, refunds are automatically sanctioned by Customs EDI system. As mentioned earlier, till date about ₹ 4000 Crore has been sanctioned as refund of IGST paid.
(vii) However, there are many instances where refunds are held up on Customs EDI system due to certain errors which have been clearly brought out in the Circular No 42/2017Customs. The major

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-reload/v1.2_Advisory_Registration_APPROVED.pdf
Java set up for the DSC upload:
https: //www.icegate.gov.in /Download/JavaSetupForDSC.pdf
Once the registration is obtained, the exporters can check the status of IGST refunds associated with their exports and the corresponding error message, if any. This enquiry takes GSTIN Number, Port-code and Return Month as inputs and based on the input, Shipping Bill Number, Shipping Bill Date, Return Month, Invoice Number, Invoice Date, Response Code and Processed date is displayed as a result of the enquiry. The records displayed are those that have been received from GSTN and processed by the Customs Automated System.
(ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vi) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis-match.
This error is because of the fact that exporters are using two sets of invoices

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vided in the shipping bill were at variance. It is pertinent to note that refund claims would be processed in only those cases where the error code is mentioned as SB005. Further, it may also be noted that all refunds shall continue to be credited electronically through the PFMS system, and no manual payment / cheque should be issued. The procedure for processing of IGST refund claims in these cases would be as follows:
a. The exporter shall provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom house. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place.
b. Customs EDI system shall display list of all the invoices pertaining to such SBs vis-a-vis the invoice data received from GSTN. The officer shall verify the following:
i. Duly certified concordance table submitted by

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em to prevent refund against same invoice in future.
f. Once refund is sanctioned by the officer, the shipping bills would be available for generating scroll as per normal process.
5. In order to ensure smooth operation of the prescribed procedure, a dedicated cell has been opened in the Drawback section of Inland Container Depot consisting of the following Officers:
a) Sri HDYK Swamy, Assistant Commissioner
b) Sri B.K. Gopalkrishna, Superintendent
c) Smt. G. Anitha, Superintendent
d) Sri Jasvir Singh, Inspector
The email id of the dedicated cell is icdblr@gmail.com
6. This procedure is available only for Shipping Bills filed till 31st December 2017. Difficulties, if any, faced in the implementation of this Public Notice may be brought to the notice of this office. It is again emphasized that Board is taking all possible steps to alleviate the difficulties associated with IGST refunds. However, ultimately it is the responsibility of the exporters to ensure careful and correct f

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Participation of States in E-Way Bill System
GST
Dated:- 6-3-2018

All States have joined the Government's centralized e-way bill system for inter-State transport of goods by road under the GST regime. Accordingly, the Government, on the recommendations of the GST Council, appointed the 1st day of February, 2018, as the date from which the provisions of the e-way bill rules shall come into force for inter-State movement of goods. However, in view of the difficulties faced by the tra

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Job work service – stiching of upper of Shoes
Query (Issue) Started By: – rakesh rohilla Dated:- 6-3-2018 Last Reply Date:- 8-3-2018 Goods and Services Tax – GST
Got 10 Replies
GST
Dear Experts,
previously we are charging 18% GST on job work of stiching of upper of shoes upto jan 2018. Now there are some persons who charge only 5% on this service and my SAC code is 00441480. Please tell me whether i have to charge 18% or 5%.
Reply By KASTURI SETHI:
The Reply:
First of all your SAC code 00441480 is not correct. It pertains to erstwhile Service Tax and it is general code and not for specific service.
Secondly it rate of GST depends upon what type of shoes is being manufactured. Whether upper shoes are meant for sports shoe or other shoes. So pl. let me know your stitching is meant for which type of shoes. Shoes fall under Chapter 64 under GST Tariff Heading Nos. 6401 to 6406.
Reply By rakesh rohilla:
The Reply:
Dear Kasturi Sir, we are doing all kinds of shoes stichi

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b).. Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);]
[(c)… all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);]
(d)… Printing of books (including Braille books), journals and periodicals;
[x           x           x]
[(da) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per cent. or Nil;]
(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
[(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), except dog and cat food put up for reta

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ooks), journals and periodicals.
[(c)… printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per cent. or Nil.]
2.5
–
[(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6 per cent.
6
-]
(iii) Manufacturing services on physical inputs (goods) owned by others, other than (i), [(ia), (ii) and (iia)] above.
9
-]
[27
Reply By KASTURI SETHI:
The Reply:
Any contract between job worker and principal ?
Reply By rakesh rohilla:
The Reply:
Dear Kasturi Sir, there is no contract between us. we just do the job work only. I have go through the list which you had mentioned. I have cross checked and find on gst rate list on services as under point no. 12 :-
Services by way of job work in relation to-
(a) Printing of newspapers;
(b) Textile yarns (other than of man-made fibres) and textile fabrics;
(c) Cut and polished d

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TCS on GST included value or excluded value?
Query (Issue) Started By: – CA-Gourav Garg Dated:- 6-3-2018 Last Reply Date:- 9-4-2018 Income Tax
Got 8 Replies
Income Tax
Dear All,
My query is TCS@1% to be collected on sale value included GST or excluded GST?
For Eg.
Sale Value is ₹ 100/-
IGST @18% Rs. 18/-
Total Rs. 118/-
Now TCS @ 1% on which value, whether 100/- or 118/-?
Please provide solution with notification no. or any other documentary evidence.
Reply By KASTURI SETHI:
The Reply:
As per Section 52 of CGST Act, it is net value of taxable supplies.
Reply By CA-Gourav Garg:
The Reply:
Sir
i am asking fot TCS on scrap as per Income tax act
Reply By MUKUND THAKKAR:
The Reply:
TCS applicable on 118/-
Reply By KASTURI SETHI:
The Reply:
Sh.Mukund Thakkar, Sir Your reply for the purpose of Income Tax Act ?
Reply By KASTURI SETHI:
The Reply:
Sh.Gaurav Garg Ji,
There is no mention of words,"Income Tax Act, Scrap etc" in your query as well

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the following case:
Nature of Goods TCS Rate Alcoholic liquor for human consumption 1% Tendu Leaves 5% Timber obtained under a Forest Lease 2.5% Timber obtained by any mode other than Forest Lease 2.5% Any other Forest produce not being forest timber or tendu leaves 2.5% Scrap 1% Minerals being Coal or Lignite or Iron ore 1% Parking Lot, Toll Plaza, Mining and Quarrying 2% Where ANY amount of consideration is received in cash on sale of :-
Bullion (consideration exceeds ₹ 2 Lakhs), Jewellery (consideration exceeds ₹ 5 Lakhs), and with effect from June 1,2016 ,Any other goods and services (exceeding ₹ 2.00 Lakh) if TDS Provision is not applicable 1% Where amount is received by cheque or any other mode on sale of :-
Motor vehicle of the value exceeding ₹ 10.00 Lakh (applicable from June 1,2016) 1% Finance Act, 2016 imposed TCS on sale of goods or services on receiving consideration in cash with effect from 2016, June 1. Finance Act 2016 has made the following a

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collected at the time of debiting of the amount payable to the buyer or at the time of receipt of payment, whichever is earlier. Definition of various Term in TCS
(a) Seller: According to this provision every following person is covered under the scope of the seller for the purpose of TCS:
(i) The Central and State Government.
(ii) Local authority
(iii) Statutory corporation or Authority
(iv) Company
(v) Firm
(vi) Co-operative society
(vii) Individual or Hindu undivided family (HUF),whose books of accounts are liable to be audited under section 44AB of Income Tax Act.
(b) Buyer:
(i) According to the this provision Buyer Means a person who obtains in any sale, by way of auction, tender or any other mode, goods of the nature specified in the Table in sub section(1) or right to receive any goods but does not include
1. Public sector company, Central Government/State Government, Embassy, a High commission, legation, consulate and the trade representation of a foreign s

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ent year specified in that certificate unless cancelled by the AO at any time before the expiry of the period of the validity of the earlier certificate.
Page 3 of 3
Nil rate /Exemption: Section 206C (1A)/ (1B) Notwithstanding anything contained in sub section (1) of section 206C, No tax shall be deducted from a buyer(resident in India) who purchases specified goods not for the purpose of trading but for the manufacturing, processing, or production of goods/article or thing and gives a declaration in duplicate in Form 27C to the seller. The seller shall deliver one copy, form 27C collected from buyer, to Chief Commissioner/ Commissioner of Income tax. TCS Return: The seller\ contractor i e. deductor has to file a quarterly return in form 27EQ and in Form 27A and has to issue the TCS certificate to Deductee in Form 27D on or before following Due Date: Quarter Due Dates for filing TCS Return Due Dates for issuing TCS Certificate April to June 15th July 30th July July to September 15th

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The liability effect on differencial GST by amending B2B
Query (Issue) Started By: – Vasudevan Durairaj Dated:- 6-3-2018 Last Reply Date:- 9-3-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Can anyone explain that how the differential effect will fall on liability when amending an invoice GST value ( by changing rate of GST)
Say for example. An invoice of Oct-17 has been charged with 28% wrongly instead of 18%, In Jan 18 ,I have given a credit note to the customer for the GST value difference
How can I show this in GSTR 1 .. Can it be shown in B2B amendments…? Will it be ok at par with GSTR 3B Jan 18 in which I had taken only tax effect and not on taxable value since the difference is only on rate of GST..
Can anyone

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of goods or services or both shall declare the details of such credit note in the return for the month during which such credit note has been issued but not later than September following the end of the financial year in which such supply was made, or the date of furnishing of the relevant annual return, whichever is earlier, and the tax liability shall be adjusted in such manner as may be prescribed:
Provided that no reduction in output tax liability of the supplier shall be permitted, if the incidence of tax and interest on such supply has been passed on to any other person.
I hope the above provisions will clear your doubt. In my opinion the above provisions will apply only in B2B transactions. If you supply to C he will not bother abo

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Availability if ITC on Commission of Tour Operator
Query (Issue) Started By: – Suparna Lahiri Dated:- 6-3-2018 Last Reply Date:- 9-3-2018 Goods and Services Tax – GST
Got 1 Reply
GST
When a GST registered Service receptient books hotel in a different state and avails service but hotel raises tax invoice to a GST registered tour operator and that tour operator in turn raises tax invoice to the ultimate service receptient charging GST on his commission along with hotel cost, can the s

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IGST credits
Query (Issue) Started By: – MANOHARAN ARUMUGAM Dated:- 6-3-2018 Last Reply Date:- 19-3-2018 Goods and Services Tax – GST
Got 2 Replies
GST
We have started receiving IGST against our exports. However, in the absence of SB details, we could not correlate with our export documents. How to cross check the credits with our records?
Reply By Praveen Nair:
The Reply:
Congratulations!
Reply By Kishan Barai:
The Reply:
via icegate.gov.in
Discussion Forum – Knowledge Sha

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CGST, New Delhi Versus M/s SMCC Construction India Pvt. Ltd.
Service Tax
2018 (3) TMI 274 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 6-3-2018
Appeal No. ST/50286/2018-SM – Final Order No. 50861/2018
Service Tax
Hon'ble Mr. Ashok Jindal, Member (Judicial)
Shri G.R. Singh, D.R. – for the appellant
Shri Varun Gaba, Advocate – for the respondent
ORDER
Per Ashok Jindal
Revenue is in appeal against the impugned order.
2. The facts of the case are that for the period 2004-2008, certain audit objections were raised for availment of inadmissible Cenvat credit by the respondent along with interest and proceedings against the respondent were closed. Later on, the respondent filed an application under Voluntarily Compliance Encouragement Scheme, 2013, on 25.9.2013 for the period 2008-2012 for reversal of inadmissible Cenvat credit taken by them. The said declaration was rejected in terms of Section 106(1) of Finance Act, 2013. On appeal, the ld. Commissioner

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e in a writ petition filed by the petitioner. Therefore, the same is not applicable to the facts of this case.
4. On the other hand, the ld. Counsel appearing on behalf of the respondent reiterated the findings of the impugned order.
5. Heard both sides. Considered the submissions.
6. The short issue involved in the matter is that whether in the facts and circumstances of the case, the provisions of Section 106(1) of Finance Act, 2013 debars the respondent not to take benefit of the scheme or not. Admittedly, for the earlier period, during the course of audit an objection was raised and respondent immediately reversed the Cenvat credit along with interest proceedings against the respondent were closed. The issue raised by the Revenue is that as the order of determination of their service tax liability, therefore, the respondent are not entitled to avail the benefit of Section 106(1) of the Finance Act, 2013. The said issue has been examined by the ld. Commissioner (Appeals) in the i

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under Section 73' can be issued only pursuant to the issuance of a Show Cause Notice. The Adjudicating Authority is misconstrued to hold that the audit para of IAR No. 95/08 is an 'order of determination' whereas subsections (3) & (4A) of Section 73 of Finance Act 1994 speak of waiver of Show Cause Notice and without issuance of SCN, no order of determination can be made under Section 73 of the Finance Act, 1994. Further, there is no allegation that pursuant to audit para, proviso to these sub-sections has been invoked against the appellant in respect of the issue of VCES declaration. What is important to note is the admittance of Adjudicating Authority that ' the audit para similar to the issue of VCES declaration stands closed upon payment of entire dues by the appellant along with interest'. Thus, it is an admitted position that no Show Cause Notice has been issued to the appellant in respect of the relevant audit para. When no Show Cause Notice has been issued to the appellant, th

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urt that “we are of the view that the payment which has been made and for a past audit objection, for an earlier period cannot be utilised to reject the application as is now made by the present writ petitioner. The application invoking VCES has to be considered and if at all rejected, it must be on the touchstone of the paragraphs of the VCES, 2013 and the wording thereof. The scheme itself cannot be defeated by holding that on the earlier occasion parties like the petitioners have accepted their liability….we allow the writ petition.” The ratio of this judgement is squarely applicable to the instant case. Further, as discussed above, there is no other objection barring the similarity of the issue of VCES declaration to an earlier audit para, which according to the aforecited judgement, is not sustainable. To sum up, I hold that (a) the audit para is not an 'order of determination' under Section 73 of the Finance Act, 1994 (b) Section 106(1) of the Finance Act, 1994 is not invocable

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M/s. Wheels Tourists Operator Versus Commissioner of GST & Central Excise
Service Tax
2018 (3) TMI 418 – CESTAT CHENNAI – 2019 (20) G. S. T. L. 86 (Tri. – Chennai)
CESTAT CHENNAI – AT
Dated:- 6-3-2018
Appeal Nos. ST/32 and 162/2008 – Final Order Nos. 40579-40580 / 2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri S.Venkatachalam, Advocate for the Appellant
Shri K. Veerabhadra Reddy, AC (AR) for the Respondent
ORDER
Per Bench
The issue in both the appeals being identical, they are heard together and are disposed by this common order.
2. Brief facts are that the appellants are engaged in the business of providing Tourist Transport Service. They render services mainly to travel agency service and corporate entities. Apart from this, they also render services to the individual clients directly. Based on intelligence that the appellant had not been discharging service tax on the actual value of taxabl

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in the business of rent-a-cab service. To fall under the said definition, the control of cab/vehicle should be handed over to the person who hired the cab. In the appellant s case, the vehicle was always under the appellant s control and at no point of time the control has been handed over to other travel agents for their use. The vehicles / cabs were engaged by the other travels agents mostly for the journey of the foreign tourists and also to some extent for domestic clients. The said travel agents send the vehicles to places of visit arranged by them. The vehicles were engaged for the said trip as agreed on kilometer basis and the vehicle was always under the control of the appellant and driven by the appellant s driver and therefore the appellant have only provided transport services. The activity therefore does not fall under the category of rent-a-cab operator service. Accordingly, no service tax can be fixed on the appellant. He relied upon the following case laws:-
a. Commis

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en held in favour of the department. That the decision rendered by the Hon'ble High Court of Uttarkhand in the case of Commissioner of Central Excise Vs. Sachin Malhotra (supra) has been rendered without taking note of the earlier decision of the Hon'ble High Court of Gujarat in the case of Vijay Travels (supra). He submitted that the said decision may be applied to the present case as the facts being the same.
6. Heard both sides.
7. The issue that arises for consideration is whether the activity of providing cab to other travel agents for rendering services to foreign tourist would fall under the definition of rent-a-cab service. The definition of rent-a-cab scheme operator as under section 65(91) is any person engaged in the business of renting of cabs. The Hon'ble High Court in the case of Sachin Malhotra (supra) has analyzed the meaning of Renting . It was held that renting is different from hiring.
8. In para 15.4, the Commissioner has noted that the appellant provided their v

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Padmavati Enterprise, Abicor & Binzel Technoweld Pvt. Ltd. Versus The Union of India & Anr.
GST
2018 (3) TMI 480 – BOMBAY HIGH COURT – 2018 (11) G. S. T. L. 124 (Bom.)
BOMBAY HIGH COURT – HC
Dated:- 6-3-2018
Writ Petitoin (L) No. 424 of 2018, Writ Petition (ST. ) No. 2230 of 2018
GST
S.C. DHARMADHIKARI AND PRAKASH D. NAIK, JJ.
Mr. Vinayak Patkar a/w. Ishan Patkar, L.Y. Patwardhan, Mr. Shahikant Dhond i/b. Ms. Roshni Naik, Advocate for the Petitioner.
Mr. Anil C. Singh, ASG a/w. Mr. V.A. Sonpal, Special Counsel, Mr. M. Dwivedi and Mr. Jitendra B. Mishra Advocate for Respondent No.1.
Mr. Milind Gawai, Commissioner, GST, Pune, present.  
P.C. :
The petitioner's counsel Shri. Patkar appearing for the petition

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jection. He submits that these are not agreed Minutes, but, they are drawn up by the association and they could be at best treated as a representation of the association.  
4. Be that as it may, since the learned Additional Solicitor General has filed a one page note which we have taken record about part compliance, at least we have no doubt in our mind that the remaining grievances of the petitioners in this petition and the association would be redressed. Thereafter, the systems would operate strictly in terms of the act and rules. We, therefore, place these matters on 24th April, 2018. We hope and trust that by this time all the outstanding and pending issues would be resolved so as to make the system fully operational and function

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NT Construction Prop Nirnjan Prasand Singh Versus CGST C.E & C. C-Bhopalt
Service Tax
2018 (5) TMI 823 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 6-3-2018
Appeal No. ST/4043/2012- [DB] – ST/A/51633/2018-CU[DB]
Service Tax
Mr. S.K. Mohanty, Member (Judicial) And Mr. V. Padmanabhan, Member (Technical)
Shri Pulkit, Advocate for the appellant
Shri Sanjay Jain, DR for the respondent
Per S.K. Mohanty
The appellant is engaged in the activities of providing the taxable service, under the category of Maintenance and Repair. On scrutiny of the records maintained by appellant, it was observed by the Service Tax Department that during the period February, 2004 to December, 2008, the appellant had received the mon

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m only for Rs. 50,20,540/-. Thus, the contentions of the appellant is that on the receipted amount towards the taxable service, the appellant should only be liable to pay Service Tax.
3. Heard both sides.
4. We find that in the reply to show cause notice, the appellant had specifically stated that during the disputed period, it had received Rs. 50,20,540/- and discharged the Service Tax liability thereon. However, on perusal of the impugned order and also the adjudication order, we find that the authorities below have not discussed the submissions made by the appellant in the reply to the show cause notice. For ascertaining the correct tax liability, since the submissions of the appellant were required to be considered, we are of the view

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Refund of IGST on Export – Invoice mis-match Cases -Alternative Mechanism with Officer Interface
04/2018 Dated:- 6-3-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS
AIRPORT AND AIR CARGO COMPLEX
Air India SATS Airfreight Terminal, Bengaluru International Airport,
Devanahalli, BENGALURU – 560 300
C. No. VIII/48/ 163/2018 BACC (T)
DATE: 06.03.2018
PUBLIC NOTICE NO. 04/2018 DATED 06.03.2018
Subject: reg.
Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Circular No. 05/2018 -Customs dated 23.02.2018 regarding refund of IGST on export- invoice mis-match cases -alternative mechanism with officer interface.
2. Numerous representations have been received from exporters / trade associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. CBEC has issued Circular

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data post October 2017 indicates that while the quantum of errors is decreasing significantly, exporters are still committing mistakes in the information furnished to (i) GSTN while filing GSTR 1 / Table 6A or GSTR 3B and (ii) Customs EDI system while filing Shipping Bill. The pre-requisites and precautions that need to be taken for successful processing of refund claims are as follows:
(i) Exporters have to file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields.
(ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded to Customs by GSTN. E-mails have been sent to exporters asking them to correct their records through amendment process

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art of exporter while filing GST returns.
(v) Exporters are advised to use Table 9 of GSTR 1 of the following month to amend the records of previous month so as to take care of issues mentioned in paras (ii) and (iii) above. In cases where exporters have already filed information through Table 9 of GSTR 1, the said information is being validated by GSTN. The validated information is expected to be forwarded by GSTN to Customs by mid-March 2018 for further processing.
(vi) The records (i.e GSTR 1 or Table 6A) which have been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping bills, refunds are automatically sanctioned by Customs EDI system.
(vii) However, there are many instances where refunds are held up on Customs EDI system due to certain errors which have been clearly brought out in the Circular No 42/2017-Custo

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te.gov.in /Download/ v 1.2_Advisory_Registration_APPROV ED.pdf
Java set up for the DSC upload:
https: //www.icegate.gov.in/ Download/JavaSetupForDSC. pdf
Once the registration is obtained, the exporters can check the status of IGST refunds associated with their exports and the corresponding error message, if any. This enquiry takes GSTIN Number, Port-code and Return Month as inputs and based on the input, Shipping Bill Number, Shipping Bill Date, Return Month, Invoice Number, Invoice Date, Response Code and Processed date is displayed as a result of the enquiry. The records displayed are those that have been received from GSTN and processed by the Customs Automated System.
(ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vi) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis-match. This error is because of the fact that exporters are using tw

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tails provided in the shipping bill were at variance. It is pertinent to note that refund claims would be processed in only those cases where the error code is mentioned as SB005. Further, it may also be noted that all refunds shall continue to be credited electronically through the PFMS system, and no manual payment / cheque should be issued. The procedure for processing of IGST refund claims in these cases would be as follows:
a. The exporter shall provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom house. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place.
b. Customs EDI system shall display list of all the invoices pertaining to such SBs vis-a-vis the invoice data received from GSTN. The officer shall verify the following:
(i) Duly certified concordance table sub

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the system to prevent refund against same invoice in future.
f. Once refund is sanctioned by the officer, the shipping bills would be available for generating scroll as per normal process.
5. In order to ensure smooth operation of the prescribed procedure, a dedicated cell has been opened in the IGST refund Section of ACC, Bangalore. The email id of the dedicated cell is igstaccblr18@gmail.com
6. This procedure is available only for Shipping Bills filed till 31st December 2017. Difficulties, if any, faced in the implementation of this Public Notice may be brought to the notice of this office. It is again emphasized that this Office is taking all possible steps to alleviate the difficulties associated with IGST refunds. However, ultimately it is the responsibility of the exporters to ensure careful and correct filing of returns for hassle free sanction of IGST refunds.
(P.ANJANIKUMAR)
COMMISSIONER OF CUSTOMS
AIRPORT AND AIR CARGO COMPLEX BENGALURU
Circular, Trade Notice, Publ

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GST Regulations on Taxable Services in Joint Ventures: Key Guidelines and Compliance Updates for Members.
Circulars
GST
Joint Venture – taxable services provided by the members of the Joint V

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ISD to SEZ units
Query (Issue) Started By: – LAKSHMINARAYANAN TR Dated:- 5-3-2018 Last Reply Date:- 6-3-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Hi,
Can Input services Distributor distributes credit to one of their units in SEZ? if so, how to distribute when both of them in same state? IGST or not?
Thanks in Advance.
Durai
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 16 of IGST Act, 2017
Therefore when you supply goods or service or both to SEZ Unit or SEZ Developer you can do so as per above provisions. Therefore in my opinion you cannot distribute credit to SEZ unit or Developer.
Reply By KASTURI SETHI:
The Reply:
Also read these FAQs
Q14. How to distribute common credit amo

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ear, in reality, certainly suppliers insist SEZ units to pay the GST as they initially Had a struggle with LUT, now with refunds. We also observe that unregistered Suppliers do supply to SEZ units without GST, though technically law doesn't allow them without registration. These are the practical issues we have for SEZ units. How about supplies u/s 9(3), if the SEZ unit being the recepient, are they suppose to pay the tax, if so, can they take ITC and go for refund? Please share your thoughts.
Reply By KASTURI SETHI:
The Reply:
In my view, ISD can distribute IGST to SEZ . Regarding the remaining second query, SEZ as receiver will pay GST and get refund.
Reply By LAKSHMINARAYANAN TR:
The Reply:
Many thanks again for shedding some lig

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Amount Recovered From Employees
Query (Issue) Started By: – tasvir sharma Dated:- 5-3-2018 Last Reply Date:- 8-3-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Hi Experts,
we are manufacturer,
No GST charged by the company on account of telephone recovery made from employees
GST Applicable on it or Not.
Regards
Tasvir Sharma
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
The telephone Service Supplier would have charged gst on the supply of the service. Therefore you will collect the entire amount including gst charged by the service supplier. Therefore if you charge gst again you have to deposit the same into Government Account which will amount charging gst for the second time on the same service supplied whi

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reated neither a supply of goods or supply of services.
Reply By Ganeshan Kalyani:
The Reply:
Please clarify your query further.
Reply By KASTURI SETHI:
The Reply:
Yesterday I posted extract of FAQ as additional knowledge. I agree with the views of Sh.Ranganathan, Sir.
There cannot be double taxation.
Reply By CS SANJAY MALHOTRA:
The Reply:
Amount recovered from Employees for Mobile use signifies the usage of Mobile by employee for his personal purposes. Company is not eligible for ITC as per Section 17(5) of CGST Act, as these services are for personal consumption and not to be used in furtherance of business.
If ITC is availed and afterwards GST is collected from Employees, the same is to be deposited as is treated as Supply.
Rep

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GST – CONCEPT & STATUS (Updated as on 01st March 2018)
GST
Dated:- 5-3-2018

INTRODUCTION:
The introduction of Goods and Services Tax on 1st of July 2017 was a very significant step in the field of indirect tax reforms in India. By amalgamating a large number of Central and State taxes into a single tax, the aim was to mitigate cascading or double taxation in a major way and pave the way for a common national market. From the consumer point of view, the biggest advantage would be in terms of a reduction in the overall tax burden on goods, which was estimated to be around 25%-30%. Introduction of GST would also make Indian products competitive in the domestic and international markets. Studies show that this would have a positive impact on economic growth. Last but not the least, this tax, because of its transparent and self-policing character, would be easier to administer.
GENESIS:
2. The idea of moving towards the GST was first mooted by the then Union Finance Minis

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tes were clearly demarcated in the Constitution with almost no overlap between the respective domains. The Centre had powers to levy tax on the manufacture of goods (except alcoholic liquor for human consumption, opium, narcotics etc.) while the States had powers to levy tax on sale of goods. In case of inter-State sales, the Centre had power to levy a tax (Central Sales Tax) but the tax was collected and retained entirely by the originating States. As for services, it was the Centre alone that was empowered to levy service tax. Since the States were not empowered to levy any tax on the sale or purchase of goods in the course of their importation into or exportation from India, the Centre levied and collected this tax as additional duties of customs, which was in addition to the Basic Customs Duty. This additional duty of customs (commonly known as CVD and SAD) counter balanced excise duties, sales tax, State VAT and other taxes levied on the like domestic products. Introduction of GST

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GST). The Parliament would have exclusive power to levy GST (integrated tax – IGST) on inter-State trade or commerce (including imports) in goods or services. The Central Government will have the power to levy excise duty in addition to the GST on tobacco and tobacco products. The tax on supply of five specified petroleum products namely crude, high speed diesel, petrol, ATF and natural gas would be levied from a later date on the recommendation of GST Council.
5. A Goods and Services Tax Council (GSTC) was constituted comprising the Union Finance Minister, the Minister of State (Revenue) and the State Finance Ministers to recommend on the GST rate, exemption and thresholds, taxes to be subsumed and other features. This mechanism would ensure some degree of harmonization on different aspects of GST between the Centre and the States as well as across States. One half of the total number of members of GSTC would form quorum in meetings of GSTC. Decision in GSTC would be taken by a major

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ive meetings of the GSTC have been held so far. The following major decisions have been taken by the GSTC:
(i) The threshold exemption limit would be ₹ 20 lakh. For special category States (except J&K) enumerated in article 279A of the Constitution, threshold exemption limit has been fixed at ₹ 10 lakh.
(ii) Composition threshold shall be ₹ 1 crore. As decided in the 23rd meeting of the GSTC, this limit shall be raised to ₹ 1.5 crore after necessary amendments in the Act. Composition scheme shall not be available to inter-State suppliers, service providers (except restaurant service) and specified category of manufacturers. For special category States (except J&K and Uttarakhand) enumerated in article 279A of the Constitution, threshold exemption limit has been fixed at ₹ 75 lakh.
(iii) Existing tax incentive schemes of Central or State governments may be continued by respective government by way of reimbursement through budgetary route. The schemes, in

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e States for any revenue loss on account of implementation of GST. The list of goods and services in case of which reverse charge would be applicable has also been finalized.
(v) The five laws namely CGST Law, UTGST Law, IGST Law, SGST Law and GST Compensation Law have been recommended.
(vi) In order to ensure single interface, all administrative control over 90% of taxpayers having turnover below ₹ 1.5 crore would vest with State tax administration and over 10% with the Central tax administration. Further all administrative control over taxpayers having turnover above ₹ 1.5 crore shall be divided equally in the ratio of 50% each for the Central and State tax administration.
(vii) Powers under the IGST Act shall also be cross-empowered on the same basis as under CGST and SGST Acts with few exceptions.
(viii) Power to collect GST in territorial waters shall be delegated by Central Government to the States.
(ix) Formula and mechanism for GST Compensation Cess has been fi

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s from GTA to unregistered persons has been exempted from tax.
(xv) Registration and operationalization of TDS/TCS provisions has been postponed till 31.03.2018.
(xvi) The e-way bill system shall be introduced nation-wide for all inter-State supplies with effect from 01.02.2018. As regards intra-State supplies, option has been given to States to choose any date on or before 01.06.2018.
(xvii) www.ewaybillgst.gov.in, managed by NIC, shall be the Common Goods and Services Tax Electronic Portal for generation of e-way bill.
(xviii) E-Wallet Scheme shall be introduced for exporters from 01.04.2018 and till then relief for exporters shall be given in form of broadly existing practice.
(xix) All taxpayers are required to file return FORM GSTR-3B & pay tax on monthly basis.
(xx) Taxpayers with turnover upto ₹ 1.5 Cr are required to file information in FORM GSTR-1 on a quarterly basis. Other taxpayers would have to file FORM GSTR-1 on a monthly basis.
(xxi) Time period for filing

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n if payment has not been received in foreign convertible currency – such suppliers shall be eligible for input tax credit.
(xxvii) Centralized UIN shall be issued to every Foreign Diplomatic Mission / UN Organization by the Central Government.
(xxviii) www.gst.gov.in, managed by GSTN, shall be the Common Goods and Services Tax Electronic Portal.
(xxix) Rate of interest on delayed payments and delayed refund has been recommended.
(xxx) Rules for National Anti-Profiteering Authority have been recommended. The National Anti-Profiteering Authority has been constituted having Chairman and four technical Members. Further Standing Committee on Anti-Profiteering and State level Screening Committee have also been set up.
SALIENT FEATURES OF GST:
8. The salient features of GST are as under:
(i) GST would be applicable on “supply” of goods or services as against the present concept of tax on manufacture of goods or on sale of goods or on provision of services.
(ii) GST would be based on

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GST & IGST would be levied at rates to be mutually agreed upon by the Centre and the States under the aegis of the GSTC.
(viii) GST would replace the following taxes currently levied and collected by the Centre:
a) Central Excise Duty;
b) Duties of Excise (Medicinal and Toilet Preparations);
c) Additional Duties of Excise (Goods of Special Importance);
d) Additional Duties of Excise (Textiles and Textile Products);
e) Additional Duties of Customs (commonly known as CVD);
f) Special Additional Duty of Customs (SAD);
g) Service Tax;
h) Cesses and surcharges insofar as they relate to supply of goods or services.
(ix) State taxes that would be subsumed within the GST are:
a) State VAT;
b) Central Sales Tax;
c) Purchase Tax;
d) Luxury Tax;
e) Entry Tax (All forms);
f) Entertainment Tax (except those levied by the local bodies);
g) Taxes on advertisements;
h) Taxes on lotteries, betting and gambling;
i) State cesses and surcharges insofar as they relate to supply of goods

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K and Uttarakhand) enumerated in article 279A of the Constitution). As decided in the 23rd meeting of the GSTC, this limit shall be raised to ₹ 1.5 crore after necessary amendments in the Act. The threshold exemption and compounding scheme would be optional.
(xiv) The list of exempted goods and services would be kept to a minimum and it would be harmonized for the Centre and the States as well as across States as far as possible.
(xv) All Exports and supplies to SEZs and SEZ units would be zero-rated.
(xvi) Credit of CGST paid on inputs may be used only for paying CGST on the output and the credit of SGST/UTGST paid on inputs may be used only for paying SGST/UTGST. In other words, the two streams of input tax credit (ITC) cannot be cross utilized, except in specified circumstances of inter-State supplies for payment of IGST. The credit would be permitted to be utilized in the following manner:
a) ITC of CGST allowed for payment of CGST & IGST in that order;
b) ITC of SGST al

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business.
(xix) Electronic filing of returns by different class of persons at different cut-off dates.
(xx) Various modes of payment of tax available to the taxpayer including internet banking, debit/ credit card and National Electronic Funds Transfer (NEFT) / Real Time Gross Settlement (RTGS).
(xxi) Obligation on certain persons including government departments, local authorities and government agencies, who are recipients of supply, to deduct tax at the rate of 1% from the payment made or credited to the supplier where total value of supply, under a contract, exceeds two lakh and fifty thousand rupees. The provision for TDS has not been operationalized yet.
(xxii) Refund of tax to be sought by taxpayer or by any other person who has borne the incidence of tax within two years from the relevant date.
(xxiii) Obligation on electronic commerce operators to collect 'tax at source', at such rate not exceeding two per cent. (2%) of net value of taxable supplies, out of payments to su

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of defaulting taxable person.
(xxix) Goods and Services Tax Appellate Tribunal would be constituted by the Central Government for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority. States would adopt the provisions relating to Tribunal in respective SGST Act.
(xxx) Provision for penalties for contravention of the provision of the proposed legislation has been made.
(xxxi) Advance Ruling Authority would be constituted by States in order to enable the taxpayer to seek a binding clarity on taxation matters from the department. Centre would adopt such authority under CGST Act.
(xxxii) An anti-profiteering clause has been provided in order to ensure that business passes on the benefit of reduced tax incidence on goods or services or both to the consumers.
(xxxiii) Elaborate transitional provisions have been provided for smooth transition of existing taxpayers to GST regime.
BENEFITS OF GST:
(A) Make in India:
(i) Will help to create a

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s and that between intra and inter-State sales;
(ix) Average tax burden on companies is likely to come down which is expected to reduce prices and lower prices mean more consumption, which in turn means more production thereby helping in the growth of the industries. This will create India as a “Manufacturing hub”.
(B) Ease of Doing Business:
(i) Simpler tax regime with fewer exemptions;
(ii) Reduction in multiplicity of taxes that are at present governing our indirect tax system leading to simplification and uniformity;
(iii) Reduction in compliance costs – No multiple record keeping for a variety of taxes- so lesser investment of resources and manpower in maintaining records;
(iv) Simplified and automated procedures for various processes such as registration, returns, refunds, tax payments, etc;
(v) All interaction to be through the common GSTN portal- so less public interface between the taxpayer and the tax administration;
(vi) Will improve environment of compliance as all

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S TAX NETWORK:
9. Goods and Services Tax Network (GSTN) has been set up by the Government as a private company under erstwhile Section 25 of the Companies Act, 1956. GSTN would provide three front end services to the taxpayers namely registration, payment and return. Besides providing these services to the taxpayers, GSTN would be developing back-end IT modules for 28 States who have opted for the same. The migration of existing taxpayers has already started from November, 2016. The Revenue department of both Centre and States are pursuing the presently registered taxpayers to complete the necessary formalities on the IT system operated by GSTN for successful migration.
10. GSTN has selected 73 IT, ITeS and financial technology companies and 1 Commissioner of Commercial Taxes (CCT, Karnataka), to be called GST Suvidha Providers (GSPs). GSPs would develop applications to be used by taxpayers for interacting with the GSTN.
OTHER LEGISLATIVE REQUIREMENTS:
11. Four Laws namely CGST Act

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Similar notifications have been issued by all the States under the respective SGST Act.
13. Apart from the notifications, 37 circulars and 12 orders have also been issued by CBEC on various subjects like proper officers, ease of exports, and extension of last dates for filling up various forms, etc.
ROLE OF CBEC:
14. CBEC is playing an active role in the drafting of GST law and procedures, particularly the CGST and IGST law, which will be exclusive domain of the Centre. This apart, the CBEC has prepared itself for meeting the implementation challenges, which are quite formidable. The number of taxpayers has gone up significantly. The existing IT infrastructure of CBEC has been suitably scaled up to handle such large volumes of data. Based on the legal provisions and procedure for GST, the content of work-flow software such as ACES (Automated Central Excise & Service Tax) would require reengineering. The name of IT project of CBEC under GST is 'SAKSHAM' involving a total project val

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e than 52000 officers (including around 20000 officers from States) have already been trained. Out of these 7000 officers have attended refresher-training course also.
17. It is expected that a momentous reform like GST is popularized and familiarized to the trade and industry who are the vital stakeholders in successful implementation of this reform.
18. CBEC would be responsible for administration of the CGST and IGST law. In addition, excise duty regime would continue to be administered by the CBEC for levy and collection of central excise duty on five specified petroleum products as well as on tobacco products. CBEC would also continue to handle the work relating to levy and collection of customs duties.
19. Director General of Safeguards, CBEC has been mandated to conduct detailed enquiry on anti-profiteering cases and should give his recommendation for consideration of the National Anti-profiteering Authority.
20. CBEC has been instrumental in handholding the implementation o

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September, 2017
69,42,388
13
No. of 3(B) returns filed for October, 2017
65,55,313
14
No. of 3(B) returns filed for November, 2017
65,09,157
15
No. of 3(B) returns filed for December, 2017
64,04,210
16
No. of 3(B) returns filed for January, 2018
60,01,547
17
No. of GSTR 1 returns filed for July, 2017
55,99,544
18
No. of GSTR 1 returns filed for August, 2017
21,62,757
19
No. of GSTR 1 returns filed for September, 2017
58,34,110
20
No. of GSTR 1 returns filed for October, 2017
21,46,467
21
No. of GSTR 1 returns filed for November, 2017
21,19,436
22
No. of GSTR 1 returns filed for December, 2017
52,61,546
23
No. of GSTR 1 returns filed for January, 2018
6,57,261
24
No. of GSTR 2 returns filed for July, 2017
25,72,552
25
No. of GSTR 4 return filed for quarter Jul-Sep, 2017
8,84,462
26
No. of GSTR 4 return filed for quarter Oct-Dec, 2017
12,22,359
FREQUENTLY ASKED QUESTIONS RELEASED BY CBEC:
22. To guide taxpayers in relation to GST matters, CBEC

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Joint Venture – taxable services provided by the members of the Joint Venture (JV) to the JV and vice versa and inter se between the members of the JV-reg.
35/9/2018 Dated:- 5-3-2018 CGST – Circulars / Ordes
GST
Circular No. 35/9/2018-GST
F. No. B-1/20/2016-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
****
Room No. 146G, North Block,
New Delhi, 5th March 2018
To,
The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Joint Venture taxable services provided by the members of the Joint Venture (JV) to the JV and vice versa and inter se between the members of the JV-reg
I am directed to say that in the Service Tax regime, CBEC vide Circular No. 179/5/2014 – ST issued from F.No. 179/5/2014-ST dated 24 September 2014 had clarified that if cash calls are merely transaction in money, then they ar

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standing of the taxation of transactions involving taxable services between the JV and its members or inter-se between the members of a JV. Therefore, officers in the field formations were advised to carefully examine the leviability of service tax with reference to the specific terms/clauses of each JV agreement.
2. In the Service Tax Law, service was defined as an activity carried out by a person for another for consideration [Section 65B(44) of the Finance Act 1994]. Explanation 3 to the said definition stated than an unincorporated association or a body of persons as the case may be, and a member thereof shall be treated as distinct persons.
3. GST is levied on intra-State and inter-State supply of goods and services. According to section 7 of CGST Act, 2017, the expression “supply” includes all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the

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dy of persons (AOP) to a member thereof for cash, deferred payment or other valuable consideration shall be treated as supply of services. The above entry in Schedule II is analogous to and draws strength from the provision in Article 366(29A)(e) of the Constitution according to which a tax on the sale or purchase of goods includes a tax on the supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration.
4. Therefore, the law with regard to levy of GST on service supplied by member of an unincorporated joint venture (JV) to the JV or to other members of the JV, or by JV to the members, essentially remains the same as it was under service tax law. Thus, it is clarified that the clarification given vide Board Circular No. 179/5/2014 – ST dated 24.09.2014 ibid in the context of service tax is applicable for the purpose of levy of GST also. It is reiterated that the question whether cash calls are taxa

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Subject: Refund of IGST on Export– Invoice mis-match cases –Alternative Mechanism with Officer Interface – reg.
08 /2018 Dated:- 5-3-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
NEW CUSTOMS HOUSE, PANAMBUR, MANGALURU – 575 010
customsmangalore.gov.in
Phone No: 0824-2408164
E-Mail ID: commr-cusmnglr@nic.in
Fax No: 0824-2407100
F.NO.S-26/04/2016 Cus Tech
Date: 05.03.2018
PUBLIC NOTICE NO. 08 /2018
Subject: Refund of IGST on Export- Invoice mis-match cases -Alternative Mechanism with Officer Interface – reg.
Attention of the Importers, Exporter, Customs Brokers, Steamer Agents, Liners and the members of Trade is invited to the Board's Circular No. 05/2018- Customs dated 23.02.2018, on the above mentioned subject.
2. Numerous representations have been received from exporters / trade associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. CBEC has issued Circular No. 42 / 2017 dated 0

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tober 2017 indicates that while the quantum of errors is decreasing significantly, exporters are still committing mistakes in the information furnished to (i) GSTN while filing GSTR 1 / Table 6A or GSTR 3B and (ii) Customs EDI system while filing Shipping Bill. The pre-requisites and precautions that need to be taken for successful processing of refund claims are as follows:
(i) Exporters have to file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields.
(ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, shipping date and Port code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded to Customs by GSTN. E- mails have been sent to exporters asking them to correct their records through amendment process of GSTR

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exporter while filing GST returns.
(v) Exporters may be advised to use Table 9 of GSTR 1 of the following month to amend the records of previous month so as to take care of issues mentioned in paras (ii) and (iii) above. In cases where exporters have already filed information through Table 9 of GSTR 1, the said information is being validated by GSTN. The validated information is expected to be forwarded by GSTN to Customs by mid- March 2018 for further processing.
(vi) The records (i.e GSTR 1 or Table 6A) which have been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in shipping bills, refunds are automatically sanctioned by Customs EDI system. As mentioned earlier, till date about ₹ 4000 Crore has been sanctioned as refund of IGST paid.
(vii) However, there are many instances where refunds are held up on Customs

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gate.gov.in/Download/New_Registration_Demo_Updated_APP ROV ED.pdf
Registration Advisory link:
https://www.icegate.gov.in/Download/v1.2_Advisory_Registration_APPROVE D.pdf
Java set up for the DSC upload:
https://www.icegate.gov.in/Download/JavaSetupForDSC.pdf
Once the registration is obtained, the exporters can check the status of IGST refunds associated with their exports and the corresponding error message, if any. This enquiry takes GSTIN Number, Port-code and Return Month as inputs and based on the input, Shipping Bill number, Shipping Bill date, return month, invoice number, invoice date, response code and Processed date is displayed as a result of the enquiry. The records displayed are those that have been received from GSTN and processed by the Customs Automated System.
(ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vi) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at

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and sanction refund in those cases where invoice details provided in GSTR 1/ Table 6A are correct though the said details provided in the shipping bill were at variance. It is pertinent to note that refund claims would be processed in only those cases where the error code is mentioned as SB005. Further, it may also be noted that all refunds shall continue to be credited electronically through the PFMS system, and no manual payment / cheque should be issued. The procedure for processing of IGST refund claims in these cases would be as follows:
a. The exporter shall provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom house. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place.
b. Customs EDI system shall display list of all the invoices pertaining to such SBs vis-a-vis

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amount to the officer for approval.
e. Invoices in any particular GSTR 1 where refund is sanctioned shall be disabled in the system to prevent refund against same invoice in future.
f. Once refund is sanctioned by the officer, the shipping bills would be available for generating scroll as per normal process.
6. In order to ensure smooth operation of the prescribed procedure, this Custom House has opened a dedicated cell for the purpose of IGST refund, as under:
Name of the Officers: Shri Avezeb D'souza, Assistant Commissioner (Drawback) and Shri Mahalinga Naik, Superintendent (Drawback)
E-mail id: commr-cusmnglr@nic.in
7. This procedure is available only for Shipping Bills filed till 31st December 2017.
8. Difficulties, if any, may be brought to the notice of this office. It is again emphasized that Board is taking all possible steps to alleviate the difficulties associated with IGST refunds. However, ultimately it is the responsibility of the exporters to ensure careful and c

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Hindalco Industries Limited Versus The Union of India & Others
GST
2018 (3) TMI 538 – BOMBAY HIGH COURT – TMI
BOMBAY HIGH COURT – HC
Dated:- 5-3-2018
WRIT PETITION NO. 11403 OF 2016, CIVIL APPLICATION NO. 534 OF 2017
GST
S. C. Dharmadhikari And Prakash D. Naik, JJ.
Mr. V. Sridharan, Senior Counsel a/w Mr. Jas Sanghavi i/by PDS Legal for the Petitioner
Mr. Swapnil Bangur a/w Shalaka A. Gujar Karande for Respondent
ORDER
P. C.
We have heard on earlier occasion Mr. Prakash Shah and today Mr. Sridharan, the learned Senior Counsel appearing for the Petitioner and Mr. Bangur appearing for the Respondents.
2 There is an affidavit-in-reply filed in terms of our earlier directions. Mr. Sridharan, on instructions, states t

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evision Authority. If the petitioner succeeds then amount of Rs. 5,07,59,409/included in eight Rebate orders sanctioned by Deputy Commissioner (Rebate) that is already with the Petitioner gets approval of Revision Authority and no further action will be taken by the department for recovery of said amount. However, if the Petitioner fails then the Petitioner is required to pay Rs. 5,07,59,409/to the department and claim equivalent amount as credit. But in view of Section 142(3) of CGST Act, 2017, this amount is to be paid in cash. Thus, even if Petitioner fails no action will be taken by the department for recovery of said amount in view of enactment of transitional provisions under the CGST Act. Hence there is no gain to either the petition

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