Author: admin_gst

Goods and Services Tax – Started By: – Deepak Birla . – Dated:- 4-12-2017 Last Replied Date:- 28-8-2018 – Company B is importing various goods . In purchase order there is the clause of penalty deduction for late delivery of goods. When goods are delivered late, penalty is deducted from vendor bill which is in foreign currency. Question is whether GST is applicable on deduction of penalty based on tolerating of an act of the foreign vendor which falls under the definition of service under GST l

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Goods and Services Tax – Started By: – Archna Gupta – Dated:- 4-12-2017 Last Replied Date:- 5-12-2017 – My query is as below:Suppose a person providing services having office in Delhi. His turnover is suppose 600000/- but he takes voluntary registration under GST in Delhi. After a month he opens another office in Bangalore. My question is that is he bound to take registration in Bangalore also or he can continue his business as registered in Delhi but unregistered in Bangalore?Please reply – Re

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Goods and Services Tax – Started By: – MAHENDRABHAI DESAI – Dated:- 4-12-2017 Last Replied Date:- 4-12-2017 – Dear sir,We would like to know the clarification on Applicability of GST rate with cess on Sale of Used cars owned by Director of the company and accounted in the books of Company.pl . advise the above, with relevant amended notifications.Thanks with regards. – Reply By Ganeshan Kalyani – The Reply = GST is applicable @ 28% with cess. Refer Issue Id 113103 for detailed discussion on the

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Goods and Services Tax – Detention of goods under GST – inter-state or intra-state supply – The issue of misclassification and under valuation has to be gone into by the respective assessing officers

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Subject: Clarification regarding payment of SAD refund when the import has taken place prior to 1st July, 2017 (i.e. SAD on import has been paid prior to 1st July) and the sales of the imported goods have effected on or after 1st July, 2017 i.e. during GST regime- reg. – Customs – 151/2017 – Dated:- 4-12-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT) JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA. F.No. S/12-Misc-35/2017-18 CRC (SAD-I) NS-III Date : 04/12/2017 PUBLIC NOTICE NO. 151/2017 Subject: Clarification regarding payment of SAD refund when the import has taken place prior to 1st July, 2017 (i.e. SAD on import has been paid prior to 1st July) and the sales of the imported goods have effected on or after 1st July, 2017 i.e. during GS

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n examined. To give effect for refund of 4 % SAD in GST regime, enabling amendment were made in Notification No. 42/2017-Cus dated 30.06.2017. The said amendment is applicable to the goods which were imported on payment of SAD and were being sold after payment of appropriate GST instead of VAT/CST in GST regime. In view of the Notification No. 42/2017-Cus dated 30.06.2017 importers are entitled for SAD refund on merit subject to fulfillment of other conditions as envisaged by extant provisions of law. 4. Refund claims submitted by importers are also being processed in terms of the said Notification No. 42/2017 – Cus dated 30.06.2017. However, in order to clarify the doubts and to streamline the procedure, it is being proposed that refund cl

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GST – States – 15/2017-GST – Dated:- 4-12-2017 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Y. MHATHUNG MURRY Commissioner of State Taxes Opposite D.C. Office Dimapur-797112 email: mhathungg.gmail.com Dated: 4th December 2017 ORDER No.15/2017-GST As decided in the last officers meeting preceding the 22nd GST Council meeting held on 6th October 2017, Shri. C. Lima Imsong is nominated as nodal officer to monitor issue of SGST Notifications and their availab

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2018 (4) TMI 1074 – ALLAHABAD HIGH COURT – 2018 (18) G. S. T. L. 214 (All.) – Seizure of goods with vehicle – absence of Transit Declaration Form – interstate movement of goods through UP – penalty – Held that: – It is clear that the goods have been detained, seized and penalty has been imposed merely because of TDF was absent and the proper officer was himself not satisfied as to the intention to evade tax being present in the facts of the case – There is nothing to dispute the claim made by the assessee that it was effecting the stock transfer of goods from Chennai to Dehradun and therefore, the goods were only passing through the State of U.P. – There is no allegation or intention on the part of the assessee to unload the goods within the State of U.P. – seizure and penalty not sustainable – petition allowed. – Writ Tax No. – 799 of 2017 Dated:- 4-12-2017 – BHARATI SAPRU AND SAUMITRA DAYAL SINGH, JJ. For the Petitioner: Shri Shubham Agrawal, Advocate and Shri Lokesh Mittal, Advoca

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and goods receipts. The said goods entered the State of U.P. on 15.11.2017 when the same were detained by the respondent no.4 on the solitary allegation of absence of Transit Declaration Form (hereinafter referred to as the 'TDF'). However, no defect was noticed or alleged with respect to the Tax Invoice and the Goods Receipt and the facts disclosed therein. The petitioner further alleges that it downloaded the TDF on the same day i.e. on 15.11.2017 (A copy of the same has also been annexed with the writ petition) and filed its reply along with the TDF but the goods were seized on 16.11.2017. Subsequently, a penalty notice was also issued to the petitioner in response to which the petitioner again reiterated his stand of the goods being transported from Chennai to Dehradun by way of stock transfer against valid Tax Invoice, Goods Receipt and also it relied on the TDF downloaded by it. By the impugned penalty order dated 23.11.2017, the penalty has been imposed solely for reaso

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enalty in reply to the penalty notice. However, learned Standing Counsel does not dispute the fact that the TDF was downloaded by the petitioner on 15.11.2017 at 10.39 pm. Also he is unable to show from the penalty order how the respondent no.4 has inferred the intention to evade tax. It is clear that the goods have been detained, seized and penalty has been imposed merely because of TDF was absent and the proper officer was himself not satisfied as to the intention to evade tax being present in the facts of the case. There is nothing to dispute the claim made by the assessee that it was effecting the stock transfer of goods from Chennai to Dehradun and therefore, the goods were only passing through the State of U.P.. There is no allegation or intention on the part of the assessee to unload the goods within the State of U.P. In view of facts, we find that the seizure order as also the penalty order are wholly unsustainable and are hereby quashed. The goods along with the truck may be r

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Goods and Services Tax – Started By: – satyanarayana korraprolu – Dated:- 2-12-2017 Last Replied Date:- 5-12-2017 – Sir, My Client Operating Work Contract Business, We were register under GST and MSME and got licenses. Business Activity : JCB Machinery Equipment Renting and leasing of Earth Works ,construction and civil-engineering Works. While Register Under GST, We Choose Option SAC:00440410. We Charged GST Rate is 18%. Kindly Gudie us – a) ITC is available for this work b) GST Returns(GSTR-3B) Not Yet Prepared From Aug 2017 to Till date. c) Business Operation Starting from Sep 2017. d) TDS to be deducted on this Work. e) GST Return(GSTR-3B,GSTR-1) Filling Process Flow . – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to

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Goods and Services Tax – Started By: – N Balachandran – Dated:- 2-12-2017 Last Replied Date:- 5-12-2017 – Sir,We have plant machinery imported from china and kept in Orissa for setting up of Ammonia Plant. Due to non availability of Land in Orissa, we are planning to shift the entire equipment to West Bengal for setting up of Ammonia Plant. whether GST is applicable when we are moving from Orissa to West Bengal? If so, The production of ammonia will start only after 5 years, what will happened to Credit of GST paid on these equipments?Pl clarify RegardsN.Balachandran – Reply By KASTURI SETHI – The Reply = In my view GST is not applicable in this situation. Regarding Credit , you can avail credit within one year but there is no restriction

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Goods and Services Tax – GST – By: – Surabhi Bohra – Dated:- 2-12-2017 – Goods and Service Tax (GST) in India provides for seamless and continuous flow of input tax credit (ITC). In the earlier tax regime, cascading of tax is significant due to non-availability of ITC at various stages. Credit of taxes like CST, Entry Tax, and Luxury Tax was not available which became cost of the goods/services. Credit of VAT was not available to manufacturers and service providers and CENVAT credit and credit of Additional Duty of Customs/Countervailing Duty was unavailable to VAT dealers unless registered as First/Second stage dealers. The tax not available as credit became part of the cost which adds to the price of goods/service. Ultimate burden of taxes not available as credit fell on the end consumer. Under GST, ITC will be available for tax paid at all the stages of supply paid in course or furtherance of business. ITC will flow uninterruptedly not only for intra-State transactions but also for

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GST · CGST · IGST SGST · SGST · IGST UTGST · UTGST · IGST 3. Conditions for claiming ITC ITC can be claimed by the registered person (RP) if all the following conditions are satisfied:- a. RP possesses tax invoice/debit note/other taxpaying document, issued by a registered supplier; b. Goods/services shall have been received by him. If goods are delivered on his direction [Bill to ship to scenario] to a third person it would be deemed to have been received by him. Where the goods are received in lots or installments, the registered taxable person shall be entitled to the credit upon receipt of the last lot or installment. c. The tax charged on supply has been actually paid to the government either in cash or through utilization of input tax credit; The recipient of supply to pay to the supplier the value of supply along with the tax within 180 days for date of invoice. If paid after 180 days than such ITC claimed along with interest will be add

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STR-9. 5. Restriction on claiming ITC ITC to the extent of taxes paid on goods and / or services used partly for the purpose of any business for other purposes shall be permitted to the extent of ITC attributable to purpose of business. ITC to the extent of taxes paid on goods and / or services is used for taxable supplies including zero rated supplies and partly for exempted [1] supplies shall be permitted only to the extent they are used in taxable supplies and zero-rated supplies only. Banking company or financial institution engaged in supply of service by way of accepting deposits, extending loans or advances may claim ITC in respect of taxes paid partly for taxable supply and partly for non taxable supplies in either of the following manner: a. to the extent attributable to taxable supplies; or b. 50% of eligible ITC on inputs, capital goods and input services in that month and the rest shall lapse. Such restriction not applicable to supplies made between RP having same PAN. The

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. Electronic Credit Ledger · No such concept · ECRL required to be maintained for crediting and utilizing ITC. Reversal of Credit · Reversal of ITC provided for in certain circumstances. · No such concept. Cases demanding reversal to be added to the output GST. Payment to Appropriate Government ·Credit claim and utilization not dependent upon payment of tax by the supplier. · ITC claim dependent upon payment of tax by the supplier. Failure to do so disentitles ITC claim to the recipient. 7. Negative list of ITC ITC on following items cannot be availed: a. motor vehicles, except when supplied in the usual course of business or are used for providing taxable services of – i. further supply of such vehicles or conveyances ; or ii. transportation of passengers; or iii. Imparting training on driving, flying, navigating such vehicles. b. Transportation of goods; c. Supply of goods or services or both of personal nature like – food and beverages, beau

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ructures; (ii) telecommunication towers; and (iii) pipelines laid outside the factory premises. f. Tax paid under Composition levy; g. Supply made by a non-resident taxable person except on goods imported by him; h. Supply of goods/service for personal consumption; i. Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples; j. Any tax paid in accordance with the provisions of sections 74, 129 and 130 8. Matching of ITC: The matching, claim, reversal and reclaim of ITC a fool proof mechanism to tap revenue leakage in hands of the Government. Supplier to furnish details in GSTR-1 by 10th of the subsequent month. Details of the same to be communicated by GSTN to the recipient in GSTR-2A. On the basis of GSTR-2A the recipient shall verify, validate, modify, delete or include the details of inward supply in GSTR-2 by 15th of the next month. The details of the same to be communicated by GSTN in GSTR-1A to the supplier. On the basis of the self assessed return

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Goods and Services Tax – GST – Dated:- 1-12-2017 – New Delhi, Dec 1 (PTI) Finance Minister Arun Jaitley today said the Goods and Services Tax (GST) has made doing business easier for traders by expanding the market place and reducing tax compliance burden. He further said that the two structural reforms – GST and demonetisation – will benefit the economy in the medium and long-term. GST has made doing business and trade very easy. The market size for every trader has grown. Now whole country is his market, Jaitley said while responding to questions regarding the second quarter economic growth estimates. Reversing a five-quarter slide in Gross Domestic Product (GDP) growth, the economy bounced back from a three-year low to expand by 6.3 per

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Goods and Services Tax – Started By: – UDAYKANT PATHAK – Dated:- 1-12-2017 Last Replied Date:- 13-5-2018 – SIR,A COMPOSITION DEALER RETURN FILE QTR JULY TO SEP 17ON 15TH OCT 2017.AFTER FILING OF COM- 4 , APPLY FOR REGULAR , IN THIS CASE DEALER HAS FILE FORM 3B FROM JULY 17 TO OCT 17 MONTHLY BASIS OR ONLY FORM 3B FOR OCT 17.PLEASE GUIDE ME. – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = Only after coming into the regular stream i.e., after October 2017 – Discussion-Forum – Knowledge Sharing

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Goods and Services Tax – Started By: – ROHIT GOEL – Dated:- 1-12-2017 Last Replied Date:- 5-2-2018 – ONE OF UNIT SOLD GOODS AGAINST FORGED BANK DRAFT. BILL RAISED TO PARTY SAYS THAT THEY HAVE NEVER R

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Goods and Services Tax – Started By: – Ramaswamy S – Dated:- 1-12-2017 Last Replied Date:- 5-12-2017 – A client of mine who is registered assessee in Bangalore would like to participate in an exhibition in Hyderabad. Neither he has a place of business nor principal place of business in that state.The goods shall be sent from Bangalore to Hyderabad and return to Bangalore after the exhibition. The movement of goods for the exhibition is not a supply and hence can be sent under the cover of a Del

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Goods and Services Tax – Started By: – Narendra Soni – Dated:- 1-12-2017 Last Replied Date:- 1-12-2017 – Dear experts, Kindly suggest whether ITC of Trans-1 (filed in July 17) will also be added for calculating Net ITC required in formula of Refund of accumulated ITC of export under LUT. We will revise the Trans-1 in December also, Further, whether Advances received and debit notes will also be added for calculating Total Turnover of the relevant tax period. – Reply By Ramaswamy S – The Reply =

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Goods and Services Tax – Started By: – Narendra Soni – Dated:- 1-12-2017 Last Replied Date:- 2-12-2017 – Dear Experts, Can I export some shipments under LUT as well as some shipments on payment of IGST in a same tax period, and claim refund claims of ITCas well as IGST respectively of export shipments. Can I export under LUT during a tax period and switch over to on payment of IGST in alternate tax period. Being IGST is set off in electronic credit ledger once for a month at the time of filling GSTR 3B, How export on payment of IGST would be treated, It would be payable at the time of export and will be paid from ITC at the time of GSTR3B return. Would it be treated as IGST on payment of IGST.Is it allowed in GST act. – Reply By Ramaswamy

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017 have been noticed. It is clarified that the quantum of IGST refund claims as filed through Shipping Bills during the period July to October 2017, is approximately ₹ 6,500 crore and the quantum of refund of unutilized credit on inputs or input services, as per the RFD 01A applications filed on GSTN portal, is to the tune of ₹ 30 crore. With regard to IGST paid on goods exported out of India, majority of refund claims for exports made in July, 2017, wherever due, have been sanctioned. Refund claims of IGST paid for exports made in August, September and October 2017 are being sanctioned seamlessly wherever returns have been accurately filed. The prerequisites for sanction of refund of IGST paid are filing of GSTR 3 B and table

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itted in furnishing information in GST returns and Shipping Bill, and rectify them at the earliest. As the Customs System is designed to automatically grant refunds without involvement of any officer by matching information that is furnished on GSTN portal and Customs system, the onus is on the exporters to fill in all the details accurately. Exporters may, therefore, take due precaution to ensure that no errors creep in while filing Table 6A of GSTR 1 of August 2017 and onwards. The facility for filing GSTR 1 for August 2017 would also be ready by 4th December 2017. In case of wrong entries made in July, Table 9 of GSTR 1 of August month would allow amendments to GSTR 1 of July 2017. As far as refund of the unutilized Input Tax Credit on i

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 1-12-2017 – Books and records be maintained in case of taxable person having multiple places of business As per first proviso to sec 35(1) of the GST Act, 2017, where more than one place of business is specified in the certificate of registration, the accounts relating to each place of business shall be kept only at respective places of business. Accordingly, in case where more than one place of business is specified in the certificate of registration, records relating to each place of business should be maintained at that place and not at any other place including principal place of business. According to second proviso to sec 35(1) of the GST Act, 2017, the registered person may keep and maintain such accounts and other particulars in the electronic form in the prescribed manner. In case where records are maintained in electronic form, then they have to conform to the prescribed manner for such electronic accounts. Si

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, as the case may be in regard to input or capital goods, and (iv) Other activities such as manufacture and sale of goods, if any. (b) All other financial records maintained by him in the normal course of business. Rules 5(4) and (5) provided for preservation of records in electronic form. Central Excise Records Rule 10 of the Central Excise Rules, 2002 required the maintenance of maintenance of Daily Stock Account indicating the particulars regarding description of the goods produced or manufactured, opening balance, quantity produced or manufactured, inventory of goods, quantity removed, assessable value, the amount of duty payable and particulars regarding amount of duty actually paid. Chapter 6 of the Central Excise Manual required every assessee to furnish to the range officer, a list in duplicate, of all the records prepared or maintained by him for accounting of transactions in regard to receipt, purchase, manufacture, storage, sales or delivery of the goods including inputs and

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ctronically readable format, on demand making available files, codes, passwords etc on demand Section 35(1) of the GST Act, 2017 prescribes that every registered taxable person shall keep and maintain accounts and other records. Since, electronic cash ledger and electronic credit ledger on common portal are maintained by government under GSTN system for GST administration therefore, electronic cash ledger and electronic credit ledger on common portal may not be covered under accounts and records. However, these can be useful aid for reconciliation and audit trail. Commissioner power to notify and require taxable persons to maintain additional accounts or documents As per sec 35(3) of the GST Act, 2017, the Commissioner may notify a class of taxable persons to maintain additional accounts or documents for such purpose as may be specified. Accordingly, the Commissioner may notify: a class of taxable persons, to maintain additional accounts or documents, for such purpose as may be specifi

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GST UPDATE ON TREATMENT OF JOINT DEVELOPMENT AGREEMENTS – PART IV:- Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 1-12-2017 – Treatment of Joint Development Agreements in GST regime is very critical. In earlier three parts of this series, we have discussed the liability on account of builder and land owner in respect of construction of flats. In this update, we shall discuss the very important and not much talked aspect of joint development agreement, i.e. transfer of land development rights. In joint development agreement, the land owner transfers the right to develop the land to the builder. The builder develops the land and undertakes the construction of flats. Once the flats are constructed, some of them are transferred to

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pment rights. It is worth noting here that the consideration received against transfer of land development rights is in form of flats received from the builder. Therefore, holding this view, there will be liability to pay tax on the transfer of land development rights. Another school of thoughts is of the opinion that it is outside the purview of GST as it is neither the supply of goods nor supply of service. It is worthwhile to mention here that schedule III of CGST Act, 2017 prescribes the list of transactions which are outside the purview of GST. Clause 3 of schedule III covers the sale of land. Therefore, where a transaction is of sale of land, it will be outside the purview of GST. This school of thought is of the view that the transfe

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er of land development rights – GST will be payable by the land owner. On construction of flats (whether sold to land owner or transferred to independent buyer) in accordance with schedule II [clause 5(b)] – GST will be payable by the builder. On further sale of flats by land owner from his share of received flats – GST will be payable by the land owner. Thus, following this view, GST will be levied twice in hands of land owner. However, it is worthwhile to mention here that as of now land owners are not paying any tax on the transfer of land development rights. It is worth noting here that the joint development agreements were given same treatment in the service tax regime also and no one was paying the tax on the land development rights.

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Appointed Officers under the Central Goods and Services Tax Act, 2017 (12 of 2017) who are authorized to be the proper officers for the purposes of section 54 or section 55 of the CGST Act by the Commissioner in the Board, shall act as proper officers for the purpose of sanction of refund under section 54 or section 55 of the Delhi GST Act – GST – States – 39/2017-State Tax – Dated:- 1-12-2017 – FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION No. 39/2017-State Tax Delhi, the 1st December, 2017 No. F. 3(68)/Fin (Rev-I)/2017-18/DS-VI/781.-In exercise of the powers conferred by sub-section (1) of section 6 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification referred to as Delhi GST Act ), on the rec

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GST – States – ORDER No. 01/2017 – State Tax – Dated:- 1-12-2017 – ORDER No. 01/2017 – State Tax Delhi, the 1st December, 2017 THE DELHI GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, No. F. 3 (66)/Fin (Rev-I)/2017-18/DS-VI/782.-Whereas, certain difficulties have arisen in giving effect to the provisions of the Delhi Goods and Services Tax Act, 2017, (Delhi Act 03 of 2017) hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act; Now, therefore, in exercise of the powers conferred by section 172 of the said Act, the Lt. Governor of National Capital Territory of Delhi, on recommendations of the Council, hereby makes the following Order, namely:- 1. This Order may

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2017 (12) TMI 342 – ALLAHABAD HIGH COURT – 2018 (14) G. S. T. L. 338 (All.) – UP GST – detention of goods – petitioner was not given any opportunity to show cause or give reply to the allegation on which goods have been seized – goods detained on account of absence of Transit Declaration Form (TDF) – Held that: – Inasmuch as the petitioner had no notice or opportunity to explain his conduct with respect to the discrepancy in the Tax Invoice alleged in the seizure order, we consider it proper to set aside the orders passed u/s 129(1) and 129(3) of the Act – matter remanded for reexamination – appeal allowed by way of remand. – WRIT TAX No. – 771 of 2017 Dated:- 1-12-2017 – Hon'ble Bharati Sapru And Hon'ble Saumitra Dayal Singh, JJ. For the Petitioner : Suyash Agarwal For the Respondent : C.S.C.,A.S.G.I.,Gyan Narayan Kanaujiya ORDER This writ petition has been filed by the petitioner to challenge the order dated 28.10.2017 passed under Section 129(1) U.P. GST Act (hereinafter r

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g the goods the IGST and the compensation cess values have been mentioned at ₹ 17,42,400/- and ₹ 11,88,000/- respectively. Those values have been mentioned at ₹ 5,54,400/- and ₹ 11,88,000/- in copy of Tax Invoice (no. 19) dated 25.10.2017 filed along with the reply furnished by the petitioner. Taking note of the aforesaid discrepancy the proper officer has without issuing any other or further notice passed the seizure order wherein an intention to evade tax has been inferred against the petitioner. Consequently, the penalty order has been passed on 31.10.2017. Learned counsel for the petitioner submits, the detention and seizure had been made only on account of absence of TDF form. No other ground had been disclosed to the petitioner at that stage. He therefore submits, the seizure has been made ex-parte though the movement of goods from Delhi to Jhankhand was otherwise established on record and the goods could not have been detained or seized merely because of

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ed. Inasmuch as the petitioner had no notice or opportunity to explain his conduct with respect to the discrepancy in the Tax Invoice alleged in the seizure order, we consider it proper to set aside the orders dated 28.10.2017 and 31.10.2017 passed under Section 129(1) and 129(3) of the Act. The matter is remitted to the respondent no. 4. The petitioner shall treat the seizure order dated 28.10.2017 to be a show cause notice in respect of the charge levelled against it. It shall furnish the reply thereto before respondent no. 4 necessarily within a period of one week from today. Upon such reply being furnished, respondent no. 4 shall have one week thereafter to pass a fresh order, in accordance with law. However, inasmuch as there is no allegation against the vehicle with respect to the same may be released in the meanwhile without any security. In view of the above, the instant writ petition is disposed of. – Case laws – Decisions – Judgements – Orders – Tax Management India – taxma

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2018 (2) TMI 1001 – CESTAT HYDERABAD – TMI – CENVAT credit – input/input services for manufacture of taxable as well as exempt goods – non-maintenance of separate records – demand of an amount equivalent to 6% of the value of the exempted goods cleared – Held that: – there is no dispute as to the fact the respondent had cleared the sulphuric acid to fertilizer unit which availed the benefit of Notification No. 04/2006-CE as amended. The said Notification specifically provides for availment of an exemption subject to following the chapter X procedure. It is settled law, the goods cleared under chapter X procedure are not exempted goods – demand set aside – appeal dismissed – decided against Revenue. – Appeal No. E/30936/2017 – Final Order No. A/31909/2017 – Dated:- 1-12-2017 – Mr. M. V. Ravindran., Member ( Judicial ) Shri Arun Kumar, Deputy Commissioner ( AR ) for the Appellant Shri V.A.A. Ravi Kumar, Advocate for the Respondent ORDER [ Order Per : M. V. Ravindran ] This appeal is fil

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acid, revenue authorities raised demands for an amount equivalent to 5% or 6% of the value of such clearances made by fertilizer unit as the respondent had not maintained separate accounts. The Adjudicating Authority confirmed the demands raised but the First Appellate Authority set aside the demands confirmed, relying upon the decision of the Tribunal in the respondent s own case. I find that there is no dispute as to the fact the respondent had cleared the sulphuric acid to fertilizer unit which availed the benefit of Notification No. 04/2006-CE as amended. The said Notification specifically provides for availment of an exemption subject to following the chapter X procedure. It is settled law, the goods cleared under chapter X procedure are not exempted goods as held by Tribunal; which are relied upon by the First Appellate Authority in the impugned order in paragraph 6 which I reproduce: 6. On examination of the facts of the case, I find that the issue raised is no more res integra.

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f duty. It has, further, been brought to my notice that Hon ble Tribunal, Bangalore vide Final Order No. 20057/2014 dated 21.01.2014 in the appellant s own case had held as follows: 1. Revenue is in appeal against the impugned order wherein it has been held that the provisions of Rule 6(3) of CENVAT Credit Rules, require an assessee to pay an amount specified therein in case the inputs are used in the manufacture of dutiable and exempted goods on the value of exempted goods. The Revenue is aggrieved by the decision that the provision is not attracted. In this case, Sulphuric Acid has been cleared by the appellant to the fertilizer manufacturers which is exempt subject to the conditions that the fertilizer manufacturer follows the procedures laid down in Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. There is no dispute that the clearance was made under Notification No.4/2006-CE dated 01.03.2006 and the customers have follo

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en placed before me for consideration. Under these circumstances, in view of the fact that the precedent decision covers the issue, I find that there is no merit in the appeal filed by the Revenue and the same is accordingly rejected . This decision has also been reiterated by the Hon ble Tribunal in their Final Order No.200066/2014 dated 21.01.2014 while deciding another appeal filed by the appellant. It has further been brought to my notice that the Hon ble jurisdictional Tribunal at Hyderabad in their Final Order No. A/30917/2016 dated 24.10.2016 in the appeal filed by the appellant has held as follows: The appellants are aggrieved by the show cause notice issued demand the credit availed on the duty paid on inputs which were used for clearing both exempted as well as duty paid goods. 2. It is the case of department that as the appellant did not maintain separate accounts, though common inputs were used for manufacture of exempted and duty paid goods and therefore violated the provi

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GST – States – FTX.56/2017/Pt-III/035 – Dated:- 1-12-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 1st December, 2017 No.FTX.56/2017/Pt-III/35.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, (Assam Act No. XXVIII of 2017.)the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, (Assam Act No. XXVIII of 2017.) hereinafter referred to as the principal rules, namely: – Short title commencement. 1. (1) These rules may be called the Assam Goods and Services Tax (Eleventh Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 27th day of October, 2017. Amendmen

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Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period, ; Amendment of rule 96A. 5. In the principal rules, in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:- Provided that

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GST – States – FTX.56/2017/Pt-III/014 – Dated:- 1-12-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 1st December, 2017 No.FTX.56/2017/Pt-III/14: – In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely: – Short title and commencement 1. (1) These rules may be called the Assam Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 18th day of October, 2017. Amendment of rule 89. 2. In the principal rules, in rule 89, in sub-ru

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ules, in FORM RFD-01:- (a) for Statement-2 , the following Statement shall be substituted, namely:- Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax Sl.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10-11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 ; (b) for Statement-4 , the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/Bill of export/Endor

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GST – States – FTX.56/2017/173 – Dated:- 1-12-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 1st December, 2017 No.FTX.56/2017/173:- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely: – Short title and commencement. 1. (1) These rules may be called the Assam Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 13th day of October. Amendment of rule 3. 2. In the principal rules

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iod of ninety days from the day on which such person commences to pay tax under section 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. ; Insertion of new rule 46A. 3. In the principal rules, after rule 46, the following new rule shall be inserted, namely: – Invoice- cum-bill of supply. 46A. Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single invoice-cum-bill of supply may be issued for all such supplies. ; Amendment of rule 54. 4. In the principal rules, in rule 54, in sub-rule (2) – (

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as applicable to him for the period of the quarter prior to opting to pay tax under section 10 ; Amendment of rule 117. 6. In the principal rules, with effect from 1st day of July, 2017, in rule 117, in sub-rule (2), in clause (c), in sub-clause (iv), the words and brackets [or entry tax] shall be omitted; Amendment in FORM GST CMP-02. 7. In the principal rules, in FORM GST CMP-02, for the words, figures and brackets See rule 3(2) , the words, figures, brackets and letter See rule 3(3) and 3(3A) shall be substituted; Amendment in FORM GSTR-1. 8. In the principal rules, 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

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