Author: admin_gst

Waiver of late fee for failure to furnish the returns in FORM GSTR-6
7 /2018 – State Tax Dated:- 23-1-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No.7 /2018 – State Tax
Date: 23rd January, 2018
NOTIFICATION
In exercise of the powers conferred by section 128 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as

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Extension of date for filing the return in FORM GSTR-6.
8/2018 – State Tax Dated:- 23-1-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No. 8/2018 – State Tax
Date:23rd January, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereinafter referred

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Notifies www.gst.gov.in and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal.
9/2018 – State Tax Dated:- 23-1-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No.9/2018 – State Tax
Date:23rd January, 2018
NOTIFICATION
In exercise of the powers conferred by section 146 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of the notification of the Government of Sikkim in the Department of Finance, Revenue & Expenditure No. 15/CTD/2017 dated 22nd June, 2017, published in the

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GST Refund
Query (Issue) Started By: – AnilKumar Vyas Dated:- 22-1-2018 Last Reply Date:- 31-1-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
We are manufacturer and exporter of taxable supply. We are exporting goods on payment of IGST.
Each month increasing GST ITC due to following reasons:
> We are paying GST 28% on inward supply and charging 18% on outward supply.
> Procurement of Plant and Machineries.
All of you request to suggest how can we get refund o

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Trying to bring petrol, diesel under GST: Pradhan
GST
Dated:- 22-1-2018

Ujjain/ Indore, Jan 21 (PTI) Union Oil Minister Dharmendra Pradhan today said his Ministry is trying to bring petrol and diesel under the purview of the Goods and Services Tax (GST).
"We are trying that petrol, diesel and kerosene should also come under the ambit of GST. We are hopeful that the GST Council will agree to it shortly," the Petroleum and Natural Gas Minister told reporters in Ujjain.
Responding to a query, the minister said the spike in petrol rates in the international market has impacted the cost of the fuel in India.
"Besides, the state governments too levy cess on petrol," he said.
The Congress had demanded that pet

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Rejected Goods by Customers
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 22-1-2018 Last Reply Date:- 22-1-2018 Goods and Services Tax – GST
Got 3 Replies
GST
We had supplied goods in June-17 charging excise duty & CST .
Now customer want to return the same as rejected and to be cleared under delivery challon.
While raising credit note to customer we have to charge them only basic value of the Goods .
Since Excise duty and Central Sales Tax already paid to the government we cannot reverse the same through credit note.
Is there any provision can customer get refund of the excise duty (Not claim input tax credit by customer) and Central Sales Tax.
Reply By MUKUND THAKKAR:
The Reply:
No refund provision in excise

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Telangana Goods and Services Tax (Seventh Amendment) Rules, 2017
G.O.Ms.No. 18 Dated:- 22-1-2018 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
Revenue (CT-II) Department
G.O.Ms.No. 18
Dated: 22-01-2018
NOTIFICATION
In exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (Act N0.23 of 2017), the State Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely:-
(1) These Rules may be called the Telangana Goods and Services Tax (Seventh Amendment) Rules, 2017.
(2) They shall deemed to have come into force with effect from 21st day of December, 2017.
2. In the Telangana Goods and Services Tax Rules, 2017,-
(i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/ Bill of export
Integrated Tax
Central Tax
Sta

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egrated Tax
Central Tax
State/Union Territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
“;
(c) after Statement 5A, the following Statement shall be inserted, namely:-
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Serial Number
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
No.
Date
Taxable Value
Integrated Tax
Central Tax
State /Union Territory Tax
Cess
1
2
3
4
5
6
7
8
” ;
(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availe

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ords "Recipient of deemed export", the words "Recipient of deemed export/ Supplier of deemed export" shall be substituted;
(b) after the DECLARATION [rule 89(2)(f)],the following declaration shall be inserted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the

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Telangana Goods and Services Tax (Eighth Amendment) Rules, 2017
G.O.Ms.No. 20 Dated:- 22-1-2018 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
Revenue (CT-II) Department
G.O.Ms.No. 20
Dated: 22-01-2018
NOTIFICATION
In exercise of the powers conferred by Section 164 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely:-
(1) These Rules may be called the Telangana Goods and Services Tax (Eighth Amendment) Rules, 2017.
(2) Save as otherwise provided in these Rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Telangana Goods and Services Tax Rules, 2017,-
(i) with effect from 29th day of December, 2017 in Rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) The Unique Identity Number granted under sub-

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grated Goods and Services Tax Act, 2017 (Act No.13 of 2017), refund of input tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover
Where, –
(A) "Refund amount" means the maximum refund that is admissible;
(B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both;
(C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;
(D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of servi

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In the case of supplies received on which the supplier has availed the benefit of notification issued vide G.O.Ms No. 286, Revenue (CT-II) Department, Dt. 18th November, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 40/2017-State Tax (Rate) issued vide G.O.Ms No. 253, Revenue (CT-II) Department, Dt. 23rd November, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or
input services to the extent used in making such export of goods, shall be granted.”;
(iv) with effect from 29th day of December, 2017, in Rule 95 –
(a) for sub-rule (1), the followi

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on which the supplier has availed the benefit of notification issued vide G.O.Ms No. 286, Revenue (CT-II) Department, Dt. 18th November, 2017 or notification No. 40/2017- State Tax (Rate) issued vide G.O.Ms No. 253, Revenue (CT-II) Department, Dt. 23rd November, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017.”;
(vi) for FORM GST REG-10, with effect from 29th day of December, 2017, the following form shall be substituted, namely:-
“Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.
Part -A
(i)
Legal name of the person
(ii)
Tax identification number or unique number on the basis of which the entity is identified by the Government of that country
(iii)
Name of the Authorised Signatory
(iv)
Email Address of the Authorised Signatory
(v)
Name of the representative

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

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

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Act, 2017.”;
(vii) with effect from 29th day of December, 2017, in FORM GST REG-13,
a. in PART-B, at serial no. 4, the words, “Address of the entity in State” shall be substituted with the words, “Address of the entity in respect of which the centralized UIN is sought”;
b. in the Instructions, the words, “Every person required to obtain a unique identity number shall submit the application electronically” shall be substituted with the words, “Every person required to obtain a unique identity number shall submit the application electronically or otherwise.”;
(viii) with effect from 29th day of December, 2017, for FORM GSTR-11, the following form shall be substituted, namely:-
Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
Year
Tax Period
1.
UIN
2.
Name of the having UIN person
Auto populated
3. Details of inward supplies received
(Amount in Rs. for all Tables)
GSTIN of supplier
Invoice/Debit Note/Credit N

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

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Time period for furnishing the details in FORM GSTR-1
G.O.Ms.No. 19 Dated:- 22-1-2018 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
Revenue (CT-II) Department
G.O.Ms.No. 19
Dated: 22-01-2018
NOTIFICATION
In exercise of the powers conferred by section 148 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), and in supersession of notification issued vide G.O.Ms No. 294, Revenue (CT-II) Department, Dt. 20-12-2017, except as respects things done or omitted to be done before such supersession, the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or th

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Reduction of late fee in case of delayed filing of FORM GSTR-4
G.O.Ms.No. 21 Dated:- 22-1-2018 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
Revenue (CT-II) Department
G.O.Ms.No. 21
Dated: 22-01-2018
NOTIFICATION
In exercise of the powers conferred by section 128 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Cou

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Extension of the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018.
02/2018-State Tax Dated:- 22-1-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010,
dated the 22nd January 2018
NOTIFICATION
Notification No. 02/2018-State Tax.
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.-In exercise of the powers conferred by section 168 of the Maharashtra Goods and Services Tax Act,

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Filling of return under GST.
Trade Notice No. 25/2017 Dated:- 22-1-2018 Nagaland SGST
GST – States
=============
Document 1
भारत सरकार
Government of India,
वित्त मंत्रालय. राजस्व विभाग
Ministry of Finance, Department of Revenue
वस्तु एवं सेवाकर एवं सीमा शुल्क मुख्य आयुक्त का कार्यालय
Office of the Chief Commissioner, Goods and Services Tax & Customs
क्रेसेन्स बिल्डिंग. महात्मा गाँधी रोड. शि

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s
regarding return filing and to ensure uniformity in implementation across field formations, the Board, in
exercise of its powers conferred under section 168 (1) of the Central Goods and Services Tax Act, 2017
hereby clarifies the following issues:
1. Return Filing Calendar:
1.1
Dates for filing of FORM GSTR-1 and FORM GSTR-3B have been put in a calendar
format for ease of understanding as under:
3.Fruary 2015
Return Filing Dates
10
20
10
15
20
10
20
10
20
30
10
Lore GSTR-1 Jul Sep 2017
creater than
15 Crore.GSTR-1
July to Nov 2017
Dec 2017
Oct Dec 2017
Jan 2018
Feb 2018
Jan Mar 2017
Mar 2018
Page 1 of 10
–
1.2 It may be noted that all registered persons are required to file their FORM GSTR-3B on a monthly
basis in terms of Notification No. 35/2017-Central Tax (referred to as “CT” hereinafter) dated 15th
September, 2017 and 56/2017-CT dated 15th November 2017. Further, Notification No. 71/2017-CT
and Notification No. 72/2017 CT both dated 29th Decem

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iling of FORM GSTR-2 and FORM GSTR -3 for
the months of July 2017 to March 2018 would be worked out by a Committee of officers and
communicated later.
1.4 Registered persons opting for Composition scheme are required to file their returns quarterly
in FORM GSTR-4. The due date for filing of FORM GSTR-4 for the quarter ending September 2017
has been extended to 24th December 2017 vide Notification No. 59/2017-CT dated 15th November
2017. For the remaining quarters, the last date for filing of FORM GSTR-4 is within eighteen days after
the end of such quarter.
1.5 It is also clarified that the registered person will self-assess his aggregate turnover in terms of
Section 2(6) of the CGST Act, 2017 for the previous financial year or the current financial year (in case
of new registrants). Based on this self-assessed turnover, the registered person with turnover up to Rs.
1.5 Crore will be required to file FORM GSTR-1 on quarterly basis instead of on monthly basis. It is
also cla

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20/- per day (Rs.
Page 2 of 10
10/- per day each under CGST & SGST Acts) instead of Rs. 200/- per day (Rs. 100/- per day each
under CGST & SGST Acts). For other taxpayers, whose tax liability for that month was not “NIL”, late
fee payable will be Rs. 50/- per day (Rs. 25/- per day each under CGST & SGST Acts) instead of Rs.
200/- per day (Rs. 100/- per day each under CGST& SGST Acts). Notification No. 64/2017-CT dated
15th November 2017 has already been issued in this regard.
3.
3.1
Amendment / corrections / rectification of errors:
Various representations have been received wherein registered persons have requested for
clarification on the procedure for rectification of errors made while filing their FORM GSTR-3B. In this
regard, Circular No. 7/7/2017-GST dated 1st September 2017 was issued which clarified that errors
committed while filing FORM GSTR – 3B may be rectified while filing FORM GSTR-1 and FORM
GSTR-2 of the same month. Further, in the said circular, it was cl

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d by him. The
corresponding column in the table provides the steps to be followed by him to rectify such error.
4.
It is clarified that as return in FORM GSTR-3B do not contain provisions for reporting
of differential figures for past month(s), the said figures may be reported on net basis alongwith the
values for current month itself in appropriate tables i.e. Table No. 3.1,3.2, 4 and 5, as the case may
be. It may be noted that while making adjustment in the output tax liability or input tax credit, there can
be no negative entries in the FORM GSTR-3B. The amount remaining for adjustment, if any, may be
adjusted in the return(s) in FORM GSTR-3B of subsequent month(s) and, in cases where such
adjustment is not feasible, refund may be claimed. Where adjustments have been made in FORM
GSTR-3B of multiple months, corresponding adjustments FORM GSTR-1 should also preferably be
made in the corresponding months.
5.
Where the taxpayer has committed an error in submitting (before

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mations about the
contents of the aforesaid references and for complete details, the respective references may please be
referred in the CBEC's website www.cbec.gov.in.
All Commissioners are requested to bring the contents of the Trade Notice to the notice of
all the officers working under their charge and the assessees falling under their respective jurisdiction.
The Trade & Industry Associations/Chambers of Commerce are requested to bring the
contents of the Trade Notice to the notice of all their members.
(W.LHangshing)
C.No. IV(16)05/CCO/TECH-I/GST/SH/2017/
Copy forwarded for information to:
(i)
545-76
Chief Commissioner
Dated:
22 JAN 2018
The Commissioner, GST & CX Commissionerate, Agartala/ Aizawl/ Dibrugarh/Dimapur/
Guwahati Imphal /Itanagar/ Shillong.
The Commissioner of Customs (P), N.E.R., Shillong.
The Commissioner (Appeals), Goods & Services Tax, Guwahati.
(iv) The Commissioner (Audit), Goods & Services Tax, Guwahati.
3 3333
(vii)
The Commissioner of C

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their return.
Stage of Return Filing (GSTR – 3B)
Stage 2
Cash Ledger Updated
Cash was added to the electronic cash ledger
as per the return liability. No action was taken after
this step.
Use “Edit” facility to add such liability and additional
cash, if required (i.e. where sufficient balances are not
available in the credit or cash ledgers) may be
deposited in the cash ledger by creating challan in
FORM GST PMT-06.
All
Stage 15
Offset Liability
liabilities were
offset by debiting the
cash and credit ledger.
No action was taken
after this step.
Stage 4
Return Filed
Return was filed.
Liability may be added in the return of
subsequent month(s) after payment of interest.
Company A has four units in Haryana, while
Company A has four units in Haryana,
filing their return for the month of July, they while filing their return for the month of July,
inadvertently, missed on details of a last minute they inadvertently, missed on details of a last
order. Since, they

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confirmed and submitted and
therefore no change can be done to the
liability. No action was taken after this step.
Use “Edit” facility to reduce over
reported liability.
Company B had reported an inter-State
sale but realized that the same sale was
counted twice and hence was not to be
reported. But the return form was
already submitted and no change could be
done to the liabilities. What can company B
do?
In this case, Company B has the option to
use the “edit” facility to reduce such liability
and proceed to file their return.
Stage of Return Filing (GSTR – 3B)
Stage 2
Cash Ledger Updated
Cash was added to the electronic cash ledger
as per the return liability. No action was taken after
this step.
Use “Edit” facility to reduce over reported
liability and cash ledger may be partially debited
to offset
Stage 3
Offset Liability
All liabilities were
offset by debiting the
cash and credit ledger.
No action was taken after
this step.
Stage 4
Retu

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ice and hence was not to be reported or taxed.
But the return form was already filed and no
change could be done to reduce the liabilities.
What can company B do?
In this case, they may reduce this liability in the
return of subsequent months or claim refund of
the same.
Where the liability was over reported in the month's / quarter's FORM GSTR-1 also, then such liability may be amended through
amendments under Table 9 of FORM GSTR-1
Page 6 of 10
Stage of Return Filing (GSTR – 3B)
Common
Error Ill
Liability was
wrongly
reported
Change in
FORM
GSTR-1
Stage 1
Confirmed Submission
Return liabilities / Input tax credit
availed were confirmed and
submitted and therefore no change
can be done to the liability. No action
was taken after this step.
Use “Edit” facility to rectify wrongly
reported liability.
Company C is registered in the State
of Haryana. While entering their outward
supplies in FORM GSTR-3B, the
company realized that they had
inadvertently, show

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urther, they also had updated their
Central Tax and State tax cash ledgers. What can they do?
In this case, the company will have to rectify wrongly reported liability
using the edit facility. The company will reduce their Central Tax /
State tax liability and add integrated tax liability. Further, they will have to
pay integrated tax and update their cash ledger. They may seek for
Central Tax / State tax cash refund in due course or use the same for
offsetting future liabilities.
Stage 3
Offset Liability
All liabilities were
offset by debiting the
cash and credit ledger.
No action was taken
after this step.
Stage
Return Filed
Return was filed.
Unreported liability may be added in the next
month's return with interest, if applicable. Also,
adjustment may be made in return of
subsequent month(s) or refund may be
claimed where adjustment is not feasible.
Company C was registered in the State of
Haryana. While entering their outward supplies in
FORM GSTR-3B, the c

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on was taken after this
step.
Stage 3
Offset Liability
All liabilities were offset by
debiting the cash and
credit ledger. No action
was taken after this step.
Stage 4
Return Filed
Return was filed.
Input tax
credit was
under
reported
Use 'Edit” facility to add un-availed input tax credit.
Input tax Credit will be added to the credit
ledger and may be used for offsetting
this month or subsequent month's liability.
Company D, while filing their FORM GSTR –
3B for the month of July, inadvertently, misreported
Input tax credit of Rs.1,00,00,000/- as
Rs. 10,00,000/-. They had confirmed and
submitted their return. What can they do?
The company may use the “edit” facility to add
more input tax credit to their submitted FORM
GSTR-3B. Once, this is done, such credit will be
reflected in their Electronic Credit ledger and may
be utilized to offset liabilities for this month or for
subsequent months.
Change in
FORM
GSTR-1
No Action required in cash ledger
No Act

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the return liability. No action was taken after
this step.
Additional cash, if required, may be deposited in
the cash ledger by creating challan in
FORM GST PMT-06
While filing their FORM GSTR 3B for the
the months of July, 2017, Company E months of July, 2017, Company E inadvertently,
inadvertently, reported their eligible input reported their eligible input tax credit, as Rs.
tax credit, as Rs. 20,00,000/- instead of 20,00,000/- instead of Rs.10,00,000/-. What can
Rs. 10,00,000/-. What can they do?
they do?
Since, the company has submitted details of
their input tax credit but not used such credit
for offsetting their liabilities, they can reduce
their input tax credit by using the “edit” facility.
Since, the company has submitted details of their
input tax credit but not used such credit for
offsetting their liabilities, they can reduce their input
tax credit by using the “edit” facility. Since, they
have deposited Rs.
All
Stage 3
Offset Liability
liabilities

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nfirmed Submission
Return liabilities / Input tax credit
availed were confirmed and submitted and
therefore no change can be done to the
liability. No action was taken after this step
“Edit” facility to be used to rectify such
liability.
•
Stage of Return Filing (GSTR – 3B)
Stage 2
Cash Ledger Updated
Cash was added to the electronic cash
ledger as per the return liability. No action was
taken after this step.
Additional cash, if required, may be
deposited in the cash ledger by creating
New Input tax credit will be added to the challan in FORM GST PMT-06
credit ledger.
Input tax credit reduced will be
adjusted in the credit ledger without any
additional liability
While filing their FORM GSTR 3B for
the months of July, 2017, Company E
inadvertently, reported their Central Tax credit
of Rs. 20,00,000/- as Integrated tax. What
can they do?
While filing their FORM GSTR 3B for the
months of July, 2017, Company E inadvertently,
reported their Central Tax cre

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Dr. Kanagasabapathy Sundaram Pillai Versus Union of India
GST
2018 (6) TMI 1476 – SC Order – 2018 (12) G. S. T. L. J180 (SC)
SUPREME COURT – SC
Dated:- 22-1-2018
Appeal (C) No. 26326 of 2017 with I. A. No. 98541 of 2017
GST
Mr. Dipak Misra, Mr. A.M. Khanwilkar and Dr. D.Y. Chandrachud, JJ.
ORDER
Application seeking permission to argue in person is allowed.
Having heard the petitioner-in-person, we are not inclined to enter into the merits of the case at his instance. The

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Amendment in the notification No, 11/2017-GST, dated the 16th September, 2017.
CT/GST-14/2017/087 (01/2018-GST) Dated:- 22-1-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN
NOTIFICATION No. 01/2018-GST
The 22nd January, 2018
NO. CT/GST-14/2017/087.. In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017, (Assa

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KGST Act, 2017 – Electronic System to approve enrolment of Goods and Services Tax Practitioners.
14/2017-18 Dated:- 22-1-2018 Karnataka SGST
GST – States
GOVERNMENT OF KARNATAKA
COMMERCIAL TAXES DEPARTMENT
No. Adcom (R & R)/STP/CR-13/17-18
Office of the
Commissioner of Commercial Taxes,
Vanijya Therige Karyalaya, Kalidasa Marg,
Gandhinagar, Bengaluru – 560009.
Date: 22.01.2018
COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. 14/2017-18.
Subject: KGST ACT, 2017 -Electronic system to approve enrolment of Goods and Services Tax Practitioners – Reg.
(1) With the introduction of Goods and Services Tax Act, 2017 in the country, the nature and scope of the tax practitioners is redefined and enlarged to the extent of filing of online statements, returns, uploading of tax invoices, seeking amendments, payments and refunds on behalf of the taxable persons who authorise the tax practitioner. The scope of geographical jurisdiction and functional jurisdiction is also enlarged due to

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e a GSTP online and also the latter to accept online only.
(3) The provisions of section 48 of the KGST Act, 2017 and Rules 83 and 84 of the KGST Rules 2017 envisages that every prescribed eligible applicant shall apply online, in FORM GST PCT-01, in the Common Portal – www.gst.gov.in for enrolment as Goods and Service Tax Practitioner.
(4) Commercial Taxes Department, Karnataka with its robust and stable IT infrastructure has opted to be a Model-1 State wherein the back-end processes for tax administration are required to be designed and developed by department. The Additional Commissioner of Commercial Taxes (Revision and Recovery) has been authorised under the Karnataka Goods and Services Act, 2017 as the Authorised Officer an authority to issue Enrolment Certificate as per the notification No. KGST.CR.45/17-18 dated 17.08.2017.
(5) Accordingly, an online system of flow of application from the Authorised Officer to respective JCCT-DGSTO to LGSTOs / SGSTOs and back to the Authoris

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the authorised officer either accepts or rejects the application online in www.gst.kar.nic.in/gstpro.
(6) The flow chart, detailed procedure backend process chart and verification report are prepared based on which NIC has developed online backend process system which is tested and is put in place and is attached herewith.
(7) It is hereby directed to the concerned officers to communicate to all the associations of the tax practitioners and their fraternity in the state for the purpose of smooth functioning of the module.
(8) Further, any difficulties in implementation of the above instructions may please be brought to the notice of the Authorised Officer i.e. the Additional Commissioner of Commercial Taxes (Revision & Recovery), Office of the Commissioner of Commercial Taxes (Karnataka), I Floor, Kalidasa Marg, Gandhinagar, Bengaluru – 560009 either through written communication or through email to addcom.randr@gmail.com so as to further improve the back-end process module.
(SRIKA

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umbrella of GST. Because of this, the
validity of Sales Tax Practitioners enrolled under the previous Karnataka Value Added Tax
Act, 2003, hitherto, has lost its relevance under the GST Act.
(2) The present GST Act, 2017 enables the newly enrolled practitioners to practice in any part of
the country before any of the GST authority, irrespective of the fact that the applicant is
enrolled under the State/Union Territory jurisdiction or Central jurisdiction. Any person
enrolled under the GST Act, 2017 as Goods and Services Tax Practitioner (hereinafter
referred in short as GSTP) residing in the state of Karnataka and enrolled under Karnataka
state authority can represent any other taxable person of any other state before the GST
authorities of the respective states. Thus, the GSTP enrolment made in any one state or UT or
Page 1 of 3
Centre becomes Pan India enrolment. The act also mandates the taxable person to authorise a
GSTP online and also the latter to accept online only.
(3) The pro

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the Authorised Officer shall be
forwarded to the respective JCCT-DGSTO who in turn conduct verification of the
documents. The JCCT-DGSTO after receipt of application in his login, issues an
endorsement, electronically, informing the applicant to appear before him within seven days
from the date of issue of endorsement, in his office for verification of the originals. Upon,
verification of the documents, the JCCT-DGSTO uploads the verification report along with
his recommendations and then forward to the authorised officer for final approval or
rejection. In case, the JCCT-DGSTO is of the opinion that the professional address of the
applicant need to be verified, he may forward the application to the concerned jurisdictional
ACCT-LGSTO or CTO-SGSTO, who in turn submits his field report online, after
conducting verification of the place of profession. After the receipt of the verification report
from the JCCT-DGSTO, the authorised officer either accepts or rejects the application
online

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a),
All the officers of the Commercial Taxes Department
Bengaluru
3
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
FLOW CHART SHOWING THE PROCEDURE FOR APPLICATION, VERIFICATION AND ENROLMENT OF GSTP FROM
CENTRAL PORTAL www.gst.gov.in TO STATE PORTAL www.gst.kar.nic.in/gstpro
A) ENROLMENT PROCEDURE FOR GST PRACTITIONERS AT BACK END OPERATION
FRONT END OPERATION – CENTRAL PORTAL WWW.GST.GOV.IN
(1) ELIGIBLE APPLICANTS AS
PRESCRIBED IN RULE 83(1)(a), (b) &
(c) LOG IN
BACKEND OPERATION – NIC PORTAL WWW.GST.KAR.NIC.IN
(6A) LVO for
Address
Verification, IF
NECESSARY
(2)
(4)
www.gst.gov.in
(3) APPLICANTS
SUBMIT FORM GST
PCT 01
www.gst.kar.nic.
in/gstpro
(5) AUTHORISED
OFFICER
(15) APPLICANT CAN LOG
IN AND DOWN LOAD THE
CERTIFICATE IN FORM
GST PCT 02
GSTP-CIRCULAR CUM USER MANUAL
14)
www.gst.gov.in
(6) JCCT DGSTO, CTD (K)
VERIFICATION OF
CREDENTIALS AND REPORT
BACK TO ADCOM (R&R)
(7
(12) APPROVE
(11) YES
(8) ATHORISED
OFFICER
(10) REJECT
(9)
NO
(13) www.gst.kar.ni

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agar, Bengaluru, is the
duly Authorised Officer, as per the notification No. KGST.CR.45/17-18 dated
17.08.2017.
(e) The Authorised Officer shall cause verification of the information such as identity proof,
primary address and qualification proof and any other, furnished by the applicants in
their applications, through the jurisdictional Divisional Joint Commissioner of
Commercial Taxes (hereinafter referred as JCCT-DGSTO).
(f) The JCCT-DGSTO, on receipt of the application from the Authorised Officer, shall issue
an Endorsement, electronically through email, to the applicant calling him to appear in
his office within seven days from the date of the mail sent, for verification of the
documents uploaded in the Common Portal with that of the originals to ascertain the
genuineness of the same.
The Jurisdictional JCCT may further, if in his opinion feels if it necessary to do so,
can cause, verification of the professional address furnished by the applicant, by
forwarding the application to

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n.
(j) On receipt of the verification report and recommendations from the JCCT-DGSTO, the
Authorised Officer may approve or reject the application, as the case may be, through
his/her Digital Signature Certificate (DSC).
(k) On the action taken by the Authorised Officer in the www.gst.kar.nic.in/gstpro, the result
is forwarded to the Common Portal www.gst.gov.in and then the applicant is intimated
through both SMS (Short Message Service) to his mobile number and also to his email
ID furnished at the time of applying.
(1) In case of successful enrolment, the applicant can download the enrolment certificate in
Form GST-PCT-02 with temporary password given therein from the common portal
www.gst.gov.in
(m) In all those cases, where Enrolment Certificate in Form GST PCT 02 is issued to the
GSTP, he shall remain enrolled until he passes such examination conducted at such
periods and by such authority as may be notified by the Commissioner on the
recommendations of the Council.
(n) Provided f

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Processing System
Tax Practioner
New Case From GSTIN(12)
Reply/Received From JCCT(1)
Approved (1)
Pending With JCCT(8)
stion Type
Name
Days Left For
Current Status
Approval
AA2906170727951
Tax Practitioner
HASANA NARAYANA NAGARAJA
18
New Application Assigned to Adcom (R & R)
AA2907170821478
AA290717082619G
Tax Practitioner
Sabareesan Sarangapani Venkatesh
18
New Application Assigned to Adcom (R & R)
Tax Practitioner
AMBRESH
18
New Application Assigned to Adcom (R&R)
AA290717076936C
Tax Practitioner
VIPUL NARENDRA LUTHIA
18
New Application Assigned to Adcom (R&R)
AA290717077074T
Tax Practitioner
VINAYAK HEGDE
18
New Application Assigned to Adcom (R&R)
AA2906170728910
Tax Practitioner
MADHUSUDAN WUNTKAL
18
New Application Assigned to Adcom (R&R)
AA290717079544K
Tax Practitioner
GHANALINGAMURTHY KATTIMATH
18
New Application Assigned to Adcom (R & R)
AA290717083531V
Tax Practitioner
NAGASUNDARA BHAGYA JYOTHI
18
New Application Assigned to Adcom (R&R)
AA290617072831U
AA290617072879A
Tax Pr

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018 05:07 PM New
Action By Name / Post
New Application Recd. from GSTN
GSTP-CIRCULAR CUM USER MANUAL
Submitted on: 06/11/2017
Powered By CTD,Karnataka and NIC, Bengaluru
Page 4 of 18
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
SAMPLE APPLICATION FORM
Name: HASANA
ARN
Submitted
NARAYANA
Type: RTTR1
No.: AA2906170727951
on: 06/11/2017
NAGARAJA
Application Log Action
Sl. No
Field Name
Value
1
Applicant Details
(i)
Name
Documents Status No. of
Queries
Raised
HASANA
NARAYANA
NAGARAJA
1. View
Document
(ii)
Father Name
HS Narayana
(iii)
Gender
(iv)
Date of Birth
M
09/07/1963
(v)
Mobile
9448684471
(vi)
Aadhaar Number
859398956453
(vii)
PAN
ACDPN6804A
(viii)
Telephone Number
080 26767991
(ix)
Applicant Email
nagaraja@v-
fms.com
2
Primary Address
GSTP-CIRCULAR CUM USER MANUAL
Page 5 of 18
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
(i)
Address
3
Enrolment
1/A 1st Floor, 7th
1. View
Document
Main, 9th Cross, N
R Colony
Bengaluru –

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ocument
–
GSTP CIRCULAR CUM USER MANUAL
Page 7 of 18
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
(iv)
(v)
Date of Enrolment of
Membership
Membership Valid Up
to
4.5
Lawyer at Bar Council
(i)
Bar Council Name
(ii)
Enrolment Number as
given by Bar Council
(iii)
Date of Enrolment
(iv)
Enrolment valid up to
5
Declaration Details
0
Applicant Name
HASANA
NARAYANA
NAGARAJA
(ii)
PAN (Declaration
Details)
ACDPN6804A
(iii)
Declaration Date
(iv)
Sign Type
(v)
Place
EVC
Bengaluru
GSTP-CIRCULAR CUM USER MANUAL
Page 8 of 18
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
➤ ACTION – FORWARD TO OFFICER (JCCT-DGSTO).
G khova meaning – Google x M Inbox (184) – acctivo75 x
GST Menu
gst.kar.nic.in/gstpro/Registration/Process Flow.aspx?applno-AA2906170727951&applty=RTTR1&design=12&presentstatus=NEW&reg_type_desc=Tax+Practitioner&d..
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From JCCT(1)
Approved(1)
Pending With JCCT(18)
Registration
Туре
Name
Days Left
Current Status
For
Approval
Sabareesan Sarangapani Venkatesh
口
×
Q☆
C
Powered By CTD,Karnataka and NIC, Bengaluru
AA290717082147B Tax Practitioner
AA290717082619G Tax Practitioner
AA2906170731119 Tax Practitioner
AA290717076936C Tax Practitioner
AMBRESH
Ganesha Manju
18
Application Assigned For Verification to JCCT, DVO-1, B'lore
18
12
Application Assigned For Verification JCCT, DVO, Gulbarga.
Application Assigned For Verification to JCCT(A), DVO, Mysore.
VIPUL NARENDRA LUTHIA
18
Application Assigned For Verification to JCCT, DVO DHARWAD
AA290717077074T Tax Practitioner
AA2906170728910 Tax Practitioner
AA290717005598P Tax Practitioner
MADHUSUDAN WUNTKAL
AA290118009081K Tax Practitioner
VINAYAK HEGDE
18
Application Assigned For Verification to JCCT, DVO-02, B'lore
18
Application Assigned For Verification to JCCT, DVO, Gulbarga.
AA2906170731127 Tax Practitioner
AA290717079544K Tax

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view.aspx?catg=NEWREG&status=NEW
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Ver 1.0 072017
GSTPro – GST Processing System
Assigned(16)
ARN
Reply/Received
Registration Type
Name
Pending With ACCT/CTO(1)
Endorsement Issued(0)
Days Left For
Approval
Current Status
AA290917094415K Tax Practitioner
AA290717128285U Tax Practitioner
AA290617072765L Tax Practitioner
AA2911170421496 Tax Practitioner
AA2907171121557 Tax Practitioner
AA290817014689) Tax Practitioner
AA291117026392B Tax Practitioner
AA290717111006D Tax Practitioner
AA2910170066559 Tax Practitioner
AA290717159745H Tax Practitioner
Gulapura Anjinappa Ganganjinamurthy
PRAMODINI KULKARNI
TEJESHA BENNEGERE MARULASIDDAIAH
THIPPUR LAKSHMANA RAKESH
RAJEEV HEGDE
20
Application Assigned For Verification to JCCT, DVO-6, B'lore.
20
Application Assig

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lication Assigned For Verification to JCCT, DVO-6, B'lore.
QâÅ“°
Powered By CTD Karnataka and NC, Bengalur
–
through mail for
➤ ACTIVITY 1: MAIL ENDORSEMENT TO APPLICANT
verification of documents. Cross-verify the same and upload the Verification Report
under Action > Reply to Officer.
Addcom 0
QâÅ“°
0
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M GSTP-DRAFT CIRCULAR X
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ARN No.: AA2907171121557
Name: HEMANTH NELAMANGALA Type: RTTR1
PRABHAKARA
Submitted on: 06/11/2017
Ver 1.0 072017
Application
Log
Email Address
Email Body
Office
W
GSTP-CIRCULAR CUM USER MANUAL
Action
ENDORSEMENT TO APLLICANT

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egistration/Process Flow.aspx?applno-AA2907170050955&applty=RTTR1&design=11&presentstatus=FWD &reg_type_desc=Tax+Practitioner&dayselapsed=12 QâÅ“°
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OK
1
16:12
20-01-2018
VERIFICATION REPORT OF THE ORIGINAL DOCUMENTS
JCCT-DGSTO
Verification of credentials by the Joint Commissioner of Commercial Taxes –
Divisional Goods and Services Tax Office.
1 O/o the DGSTO
2
Date of Verification
3
Name of the applicant appeared
Documents Verified
TICK
REMARKS
4 Address of principle place of business
YES/NO
5
Address of the residence
YES/NO
6 Education qualification records
YES/NO
7
Service records
YES/NO
8 Previous STP or TRP certificates
9 Professional records
10 In case of partnership firm, partners details such
as names, PAN, Aadhar, Mobile Number, Email
Address and address
YES/NO
YES/NO
YES/NO
GSTP-CIRCULAR CUM USER MANUAL

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AA2907171121557
Type: RTTR1
PRABHAKARA
Application
Application Action
Log
Action
SUBMIT TO OFFICER
Forward To
Adcom (R&R)( SSD3009)
Field Report
SINO. ViewFiles Delete
1
O
2
Remarks
Verification of documents done. The application
may be approved.
Endorsement
Submitted on: 06/11/2017
Choose File No file chosen
Upload
Send
arn
filename
uploadded by exten
AA2907171121557 Trp_offr22-01-20180000002244924_MJN2205.pdf MJN2205
PDF
AA2907171121557 Trp_offr22-01-20180000002244410_MJN2205.jpg MJN2205
JPG
Powered By CTD,Kamataka and NIC, Bengaluru
GSTP-CIRCULAR CUM USER MANUAL
Page 12 of 18
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
ACTIVITY 2:
–
FORWARD APPLICATION TO LGSTO/SGSTO for
verification of the address of the profession furnished.
NIC GST Menu
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Page 13 of 18
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
3) STAGE III – AT THE LEVEL OF ACCT-LGSTO / CTO-SGSTO.
➤ LOG IN – HOME SCREEN OF ACCT
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ed in above, submit to the JCCT with remarks, if
any,
GSTP-CIRCULAR CUM USER MANUAL
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4)
Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
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5)
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SUBMIT TO OFFICER: The JCCT-DGSTO, on receipt of the Field Report from the
concerned ACCT-LGSTO/CTO-SGSTO, shall update his Verification Report of the
documents and Forward to Officer as demonstrated in para 9 above, with his remarks.
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Annexure to CCT Circular No. Adcom (R & R)/STP/CR-131/17-18 dated 22.01.2018
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APPLICANT AND SUBMIT REPORT
WITH IN SEVEN DAYS.
verification done and report enclosed
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Action By Name / Post
Adcom (R & R)->JCCT, DVO-6, B'lore.
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e
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Jan 12 (8 days ago)
– Forwarded message-…..
From:
Date: Jan 12, 2018 5:30 PM
Subject: Intimation of allocation of GST Practitioner ID Application for Enrolment as Goods and Services Tax Practitioner & GST PCT-01
To:
Cc:
Dear Sir/Madam,
seetharamaiah nagaraju,
☆
This mail is in reference to the Application for Enrolment as Goods and Services Tax Practitioner & GST PCT-01 filed by you vide Application Reference Number (ARN)
AA2907170013078 dated 2018-01-12 17:30:06.744.
Form is approved and Enrolment Certificate is issued. You can View/Download/ Print the Registration Certificate on the GST Portal.
Your GST Practitioner ID is 291800000226GPM
Your login credentials are as under:
UserName – 291800000226GPM
Password – 3343e1c88c
You can login to your account using the above mentioned login credentials. It is advised to change the password immediately after first login. Please login with above
credentials on www.gst.gov.in for further details.
Note: Please do not

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Foreign Inward Remittance Certificate – GST is applicable or not
Query (Issue) Started By: – RAMAKRISHNA M Dated:- 20-1-2018 Last Reply Date:- 21-10-2018 Goods and Services Tax – GST
Got 10 Replies
GST
Evening All,
I need to under whether GST will attract for "Foreign Inward Remittance Certificate" because if we get Sales commission for Imported Products in India, Banks will issue FIRC.
While raising Invoice to Foreign customers we cannot add GST in that invoice.
Please clarify.
regards,
Ramakrishna M
Reply By KASTURI SETHI:
The Reply:
GST is applicable.
Reply By Kishan Barai:
The Reply:
A Foreign Inward Remittance Certificate (FIRC) is a document that acts as a testimonial for all inward remittances and pay

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ble foreign currency the service is provided by you within the taxable territory, that is India. Therefore you have to pay the gist on the commission earned. The same cannot be passed on to your foreign customer since you are the service provider and you are liable to pay the gst and your foreign customer is in no way concerned with that.
Reply By KASTURI SETHI:
The Reply:
In addition to above, it is further opined that mere receipt of foreign exchange does not qualify for export.
Reply By RAMAKRISHNA M:
The Reply:
Dear All,
Thanks for your opinions.
Once again brief this Business Flow for complete clarity and request your suggestions for the same.
We are Commission Agents for Italian Machinery suppliers.
Once Machinery is Purchas

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HSN code watch chains
Query (Issue) Started By: – arun aggarwal Dated:- 20-1-2018 Last Reply Date:- 8-2-2018 Goods and Services Tax – GST
Got 8 Replies
GST
Sir
There are no chapter notes in GST tariff as were in the Excise tariff.
There were many items in the excise tariff which were specifically by virtue of the chapter notes were taxed and classified in different chapters.
One of the example is the watch chains of precious metal which was specifically changed by the virtue of the chapter note from the chapter tariff 9113 to 7113 in excise.
Now under GST regime what should be the right HSN code for the watch chains of the precious metal as per logic it should be taxed under 9113 but as per the custom tariff it is still fal

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this notification.
In view of the above watch chains of the precious metal are correctly classifiable under heading No. 7113 . This is my opinion. If you feel the rate of tax is on higher side, make a representation GST Council for reduction of the same.
Reply By KASTURI SETHI:
The Reply:
Classification is always linked with the function and end use of any product. Keeping in view the purpose, it should fall under Chapter 91 but as suggested by Sh.Ranganathan Sir, you should make representation to the Chairman, GST Council. It is the better option. GST Council takes up such issues.
Reply By arun aggarwal:
The Reply:
Thanks Mr RAJAGOPALAN RANGANATHAN Ji
Reply By KASTURI SETHI:
The Reply:
Yes. Sh.Ranganathan Sir deserves kudos. It is

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supply of goods under FOC
Query (Issue) Started By: – Ramakrishnan Seshadri Dated:- 20-1-2018 Last Reply Date:- 22-1-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Sir/Experts.
We kindly request you to reply our question.
Our Customer wants us to supply some parts under FOC or Free of supply. What is the procedure under gst.
Whether we have to charge GST in our invoice or what to do.
Please advise.
Thanks & Regards,
S.Ramakrishnan
Reply By KASTURI SETHI:
The Reply:
From your query, it appears that free supply is in the course or furtherance of business. Hence It is taxable. Moreover, free supply always creates doubt in the eyes of the department. To be safer pay tax. Also read Section 25. There is provision fo

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ction value should be adhered to. You will not be safe by ₹ 1 or Zero. Nobody gives free goods to anyone.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Schedule I of CGST Act, 2017 following ACTIVITIES ARE TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION: –
1. Permanent transfer or disposal of business assets where input tax credit has been availed on such assets.
2. Supply of goods or services or both between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of business:
Provided that gifts not exceeding fifty thousand rupees in value in a financial year by an employer to an employee shall not be treated as supply of goods or services or bo

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GOODS SOLD TO UNREGISTERED DEALER OF DIFFERENT STATE
Query (Issue) Started By: – ROHIT GOEL Dated:- 20-1-2018 Last Reply Date:- 23-1-2018 Goods and Services Tax – GST
Got 3 Replies
GST
GOODS SOLD FROM HARYANA REGD DEALER TO PUNJAB TRADER UNREGISTERED. WHETHER CGST, SGST WILL BE CHARGED OR IGST? AND UNDER WHICH SECTION
Reply By KASTURI SETHI:
The Reply:
IGST will be charged .Now whether buyer is registered or unregistered, it makes no impact upon seller/supplier. if receiver is reg

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Goods and Services Tax (Compensation to States) Amendment Act, 2017
GST
Dated:- 20-1-2018

MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 19th January, 2018/Pausha 29, 1939 (Saka)
The following Act of Parliament received the assent of the President on the 19th January, 2018, and is hereby published for general information:-
THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) AMENDMENT ACT, 2017
NO. 9 OF 2018
[19th January, 2018.]
An Act to amend the Goods and Services Tax (Compensation to States) Act, 2017.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:-
1. Short title and commencement.
(1) This Act may be called the Goods and Services Tax (Compensation t

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Creation of E-waybill for multiple truck
Query (Issue) Started By: – Bose Kumar Dated:- 20-1-2018 Last Reply Date:- 22-1-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
I have a query regarding creation of e-waybill. For example we have raised one invoice and the cargo loaded into 3 trucks. In this case, I have to create the e-waybill invoice wise or truck wise. What is the procedure as per e-waybill. Can you please help on this. Thanks in advance.
Reply By THYAGARAJAN KALYANASUNDARAM:
The Reply:
Dear sir,
Where the goods are being transported in a semi knocked down or completely knocked down condition the EWB shall be generated for each of such vehicles based on the delivery challans issued for that porti

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The Puzzle in Health Care Sector finally solved!
By: – Pragya Rajpurohit
Goods and Services Tax – GST
Dated:- 20-1-2018

Introduction:
The 25th GST council held on 18th January 2018 has finally resolved one of the jigsaw puzzles that have been mystifying the health care sector since 1st July 2017. GST had brought a paradigm shift in the indirect tax however some of the concepts like “bundled services” under the erstwhile service tax regime had been brought forward under a more broad term as “composite supply”. This term composite supply in GST also included the supply of goods unlike the pre GST regime. Health Care services provided by hospitals were exempt supplies however other supplies (if provided separately) like sale of medicaments; food, rental etc were subject to GST.
What was that concerning the health sector?
The provision of “health care” services was exempt under entry 74 of the Notification 12/2017 – Central Tax (Rate). The entry has been reiterated below

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om rent, consultancy charges, food & beverages, bed charges, operation theatre rent, equipment charges, Doctor fees, pharmacy consumed. This type of supplies involved provision of both goods and services and one may have to look into the provisions of Section 8 of the CGST Act.
Section 8 of the CGST Act provides the taxability of composite and mixed supply as under:
Particulars
Taxation
Composite Supply
Treated as a supply of principal supply and rate of GST will the rate at which the principal supply is taxed
Mixed Supply
Treated as a supply of that particular supply which attracts the highest rate of tax.
As per Section 2(30) a “composite supply” means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply.
Now, if the surgical services were

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above question and has clarified in the press release dated 18.01.2018 that all the supplies of goods or services to the patients shall be regarded as heath care services, hence giving a major relief. The text of the press release is reproduced below:
“To clarify that,-
1) Services provided by senior doctors/consultants/technicians hired by the hospitals, whether employees or not, are healthcare services which is exempt.
2) Hospitals also provide healthcare services. The entire amount charged by them from the patients including the retention money and the fee/payments made to the doctors etc., is towards the healthcare services provided by the hospitals to the patients and is exempt.
3) Food supplied to the in-patients as advised by the doctor/nutritionists is a part of composite supply of healthcare and not separately taxable. Other supplies of food by a hospital to patients (not admitted) or their attendants or visitors are taxable.
Reply By PradeepKumar Kaura as =
The author

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25th MEETING OF GST COUNCIL – RECOMMENDATIONS IN CHANGE IN RATE OF TAX, AND EXEMPTION
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 20-1-2018

25th Council Meeting
The 25th GST Council meeting was held at New Delhi on 18.01.2018. The said meeting was chaired by Shri Arun Jetley, the Hon'ble Finance Minister. The decisions relating to-
* exemptions;
* changes in GST rates;
* ITC eligibility criteria;
* Rationalization of rates;
were taken by the Council in the said meeting. However the said decisions will be given effect to through Gazette Notifications/circulars which shall have the force of law.
Reduction in GST rate for certain goods
The GST Council recommended the rate reduction as detailed below-
* From 28% to 18%;
* From 28% to 12%;
* From 18% to 12%;
* From 18% to 5%;
* From 12% to 5%;
* From 12% to 5%;
* From 3% to 0.25%;
* NIL rate
From 28% to 18%
The Council recommended the reduction of GST rate from 28% to

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is
* Bacillus thuringiensis var, kurstaki
* Bacillus thuringiensis var, galleriae
* Bacillus sphaericus
* Trichoderma viride
* Trichoderma harzianum
* Pseudomonas fluoresens
* Beauveriabassiana
* NPV of Helicoverpaarmigera
* NPV of Spodopteralitura
* Neem based pesticides
* Cymbopogan
* Bamboo wood building joinery
* Drip irrigation system including laterals, sprinklers
* Mechanical sprayer
From 18% to 5%
The GST Council recommended the reduction of GST rate from 18% to 5% to the following goods-
* Tamarind Kernel Powder
* Mehendi paste in cones
* LPG supplied for supply to household domestic consumers by private LPG distributors
* Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads.
The GST Council recommended the reduction of IGST rate from 18% to 5% to the following goods-
* Satelli

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Changes in compensation cess
The GST Council recommended NIL rate of compensation cess from the applicable rate to the following-
* Motor vehicles (falling under heading 8702,as it was in excise regime) cleared as ambulances, duly fitted with all fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such vehicles. 10 – 13 seater ambulances, subject to specified conditions;
* Old and used motor vehicles (medium and large cars and SUVs) on the margin of the supplier, subject to the condition that no input tax credit of Central Excise duty/VAT or GST paid on such vehicles has been availed of by him;
* All types of old and used motors (other than medium and large cars and SUVs) on the margin of the supplier of subject to the conditions that no input tax credit of central excise duty/VAT or GST paid on such vehicles has been availed by him.
Exemption from GST/IGST for certain services
The GST Council recommended exemption from GST for the f

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e duties and taxes levaible under section 3(7) of Customs Tariff Act read with sections 5 and 7 of IGST Act on part of consideration declared under section 14(1) of the Customs Act, towards royalty and licence fee includible in transaction value as specified under Rule 10(c) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007.
* Enhance exemption limit of ₹ 5,000/- per month to ₹ 7500/- per month in respect of services provided by Resident Welfare Association (unincorporated or nonprofit entity) to its members against their individual contribution.
* Dollar denominated services provided by financial intermediaries located in IFSC SEZ, which have been deemed to be outside India to a person outside India.
* Services by government or local authority to governmental or governmental entity, by way of lease of land and supply of land or undivided share of land by way of lease or sub lease where such supply is a part of specified composite supply

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of fumigation in a warehouse of agricultural produce;
* Subscription of online educational journals/periodicals by educational institutions who provide degree recognized by any law from GST.
* Renting of transport vehicles provided to a person providing services of transportation of students, faculty and staff to an educational institution providing education up to higher secondary or equivalent.
* Services provided by an to FederationInternationale de Football Association and its subsidiaries directly or indirectly related to any of the events under FIFA U – 20 World Cup in case the said extent is hosted by India.
* Government's share of profit petroleum from GST and to clarify that cost petroleum is not taxable per se.
Change in rate for services
Reduction in rate
* From 28% to 18%
* Admission to theme parks, water parks, joy rides, merry-go-rounds, go-caring and ballet.
* From 18% to 12%-
* GST rate on construction of metro and monorail projects (construction, ere

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Key outcomes of 25th GST Council meeting – Rejigs rates on 82 items & gears up for simple return filing
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 20-1-2018

Dear Professional colleague,
Key outcomes of 25th GST Council meeting – Rejigs rates on 82 items& gears up for simple return filing
The all-powerful GST Council meeting headed by the Hon'ble Finance Minister, Mr. Arun Jaitley held for the 25th time with an agenda to review the rates on basis of representation made by the Industries & Traders, take up issues pertaining to simplification of returns filing under GST & take corrective measures to restore falling revenue collection in GST.
With the conclusion of the 25th GST Council meet on January 18, 2018, the gist of the key takeaways from the meeting are as under:
Policy Changes
* Late fee payable by any registered person for failure to furnish following returns has been reduced to ₹ 50/- per day [and ₹ 20/- per day in case of Nil retur

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ide for inter-state movement with effect from February 01, 2018 and for intra-state movement of goods, date shall be announced by each state separately but not later than June 01, 2018.
The report and recommendations submitted by the Committee on Handicrafts were also accepted by the GST Council.
Recommendation for GST Rate changes on SERVICES:
Healthcare
Clarification has been made w.r.t. supplies made by hospitals, as under:
Services provided by senior doctors/consultants/technicians hired by the hospitals, whether employees or not, are healthcare services which is exempt.
The entire amount charged by hospital from the patients including the retention money and the fee/payments made to the doctors etc., towards the healthcare services provided by the hospitals to the patients are exempt from leviability of GST.
Food supplied to the in-patients as advised by the doctor/nutritionists is a part of composite supply of healthcare and not separately taxable. Other supplies of f

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y
To tax renting of immovable property by government or local authority to a registered person under reverse Charge while renting of immovable property by government or local authority to an un-registered person shall continue to be taxed under forward charge
To clarify that leasing or rental service, with or without operator, of goods, attracts same GST as supply of like goods involving transfer of title in the said goods. Therefore, the GST rate for the rental services of self-Propelled Access Equipment (Boom. Scissors/Tele-handlers) is 28%.
Tour operator service
To allow ITC of input services in the same line of business at the GST rate of 5% in case of tour operator service
Services provided to Government
To amend entry 3 of Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017, so as to exempt pure services provided to Govt. entity. (in relation to function entrusted to Panchayat or Municipality)
To expand pure services exemption under S. No. 3 of Notificat

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posite supply of construction of flats etc. and to carry out suitable amendment in the provision relating to valuation of construction service involving transfer of land or undivided share of land, so as to ensure that buyers pay the same effective rate of GST on property built on leasehold and freehold land.
To defer the liability to pay GST in case of TDR against consideration in the form of construction service and on construction service against consideration in the form of TDR to the time when the possession or right in the property is transferred to the land owner by entering into a conveyance deed or similar instrument (eg. allotment letter). No deferment in point of taxation in respect of cash component.
To reduce GST rate (from 18% to 12%) on the Works Contract Services (WCS) provided by sub-contractor to the main contractor providing WCS to Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity, which attr

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d for providing (for instance, centralized cooking or distributing) mid-day meal scheme by an entity registered under section 12AA of IT Act.
Household services
To levy GST on the small housekeeping service providers, notified under section 9 (5) of GST Act, who provide housekeeping service through ECO, @ 5% without ITC.
To reduce GST rate on tailoring service from 18% to 5%.
Entertainment, Events and Amusements
To reduce GST rate on services by way of admission to theme parks, water parks, joy rides, merry-go-rounds, go-carting and ballet, from 28% to 18%.
To increase threshold limit for exemption under entry No. 80 of Notification No. 12/2017-C.T. (Rate) for all the theatrical performances like Music, Dance, Drama, Orchestra, Folk or Classical Arts and all other such activities in any Indian language in theatre GST from ₹ 250 to 500 per person and to also extend the threshold exemption to services by way of admission to a planetarium.
To clarify that elephant/ cam

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ocated in IFSC SEZ, which have been deemed to be outside India under the various regulations by RBI, IRDAI, SEBI or any financial regulatory authority, to a person outside India.
Insurance
To enhance the limit to ₹ 2 lakh against Sl. No. 36 of exemption notification No. 12/2017-C.T. (Rate) which exempts services of life insurance business provided under life micro insurance product approved by IRDAI upto maximum amount of cover of ₹ 50,000
To exempt reinsurance services in respect of insurance schemes exempted under S. Nos. 35 and 36 of notification No. 12/2017-CT (Rate).
To define insurance agent in the reverse charge notification to have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938, so that corporate agents get excluded from reverse charge.
To exempt services provided by the Naval Insurance Group Fund by way of Life Insurance to personnel of Coast Guard under the Group Insurance Scheme of the Central Government retros

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es for using totalisator for purpose of betting,
are taxable at 28%. Services given by race-course by way of license to bookmaker which is not a service by way of betting and gambling, is taxable at 18%.
To insert a provision in GST Rules under section 15 of GST Act that the value of lottery shall be 100/112 or 100/128 of the price of lottery ticket notified in the Gazette
* To add, in the GST rate schedule for goods at 28%, actionable claim in the form of chance to win in betting and gambling including horse racing.
To insert in GST rules under section 15 of GST Act,-
Notwithstanding anything contained in this chapter, value of supply of Betting & Gambling shall be 100 % of the face value of the bet or the amount paid into the totalizator.
Other Services
To clarify that exemption of ₹ 1000/- per day or equivalent (declared tariff) is available in respect of accommodation service in hostels.
To extend GST exemption on Viability Gap Funding (VGF) for a period of 3

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To exempt services by way of fumigation in a warehouse of agricultural produce.
To clarify that fee paid by litigants in the Consumer Disputes Commissions and any penalty imposed by these Commissions, will not attract GST.
Recommendation for GST Rate changes on GOODS:
The GST Council has recommended revising or clarifying the applicability of GST rates on 29 products. Few major recommendations are as under:
List of goods on which GST rate recommended to be reduced:
Chapter/Heading/Sub-heading/Tariff item
Existing rate (%)
Recommended Rate (%)
Condition
87- old and used motor vehicle (Medium and large cars and SUVs) on the margin of the supplier
28
18
No ITC of ED/ VAT/ GST paid on such vehicle has been availed
8702 – Buses for use in public transport which exclusively run on bio-fuels

87- old and used motor vehicle (other than Medium and large cars and SUVs) on the margin of the supplier
28
12
No ITC of ED/ VAT/ GST paid on such vehicle has been availed
1704- Sug

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ther than de-oiled rice bran)
NIL
5
Proposed NIL rate items:
Vibhuti
Parts and accessories for manufacture of hearing aids.
De-oiled rice bran
Changes in Compensation cess rate on certain goods:
S. No
Chapter/ Heading/ Sub-heading/ Tariff item
Description
Present Compensation Cess Rate
Compensation Cess Rate Recommended
*
8702
Motor vehicles [falling under heading 8702, as it was in excise regime] cleared as ambulances, duly fitted with all fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such vehicles.10-13 seater buses and ambulances, subject to specified conditions.
15%
Nil
87
Old and used motor vehicles [medium and large cars and SUVs], on the margin of the supplier, subject to the condition that no input tax credit of central excise duty/value added tax or GST paid on such vehicles has been availed by him.
Applicable rate
Nil
87
All types of old and used motors vehicles [other than medium and large cars and

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Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018
02/2018 Dated:- 20-1-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 02/2018 – Central Tax
New Delhi, the 20th January, 2018
G.S.R. 47 (E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue)

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