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GST – States – G.O.MS.No. 563 – Dated:- 24-11-2017 – GOVERNMENT OF ANDHRA PRADESH – REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 563 Dated: 24-11-2017 NOTIFICATION In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017) and in supercession of the orders issued by Chief Commissioner in CCT s Ref CCW/GST/74/2015 dated:13th October 2017, the Government hereby extends the time limit for fur

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GST – States – G.O.MS.No. 561 – Dated:- 24-11-2017 – GOVERNMENT OF ANDHRA PRADESH REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 561 Dated: 24-11-2017. CORRIGENDUM In the notification issued vide GO.Ms.No.459, Revenue (Commercial Taxes-II) Department, dated the 16th October, 2017, the para-4 mentioned as, In rule 122, in clause (b), after the words Commissioners of State tax or Central tax , the words for at least one year shall be inserted , shall be removed. (BY ORDER AND IN THE NAME OF

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GST – States – KA. NI-2-1793/XI-9(42)/17 – Dated:- 24-11-2017 – NOTIFICATION NO.-KA.NI.-2-1793/XI-9(42)/17-U.P.GST Rules-2017-Order-(86)-2017 Lucknow: Dated: November 24, 2017. In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods and Services Tax Rules, 2017:- THE UTTAR PRADESH GOODS AND SERVICES TAX (TENTH AMENDMENT) RULES, 2017 Short title and commencement 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from 15th of November, 2017. Amendment of rule 43 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, in rule 43, after sub-rule (2), the following ex

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to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules."; Insertion of Rule 107A after rule 107 5. In the said rules, after rule 107, the following rule shall be inserted, namely:- "107A. Manual filing and processing.- Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of an notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply declaration, statement or issuance of

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es 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN/Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From (Year) (Month) To (Year) (Month) 6. Amount of Refund Claimed(Rs.) Act Tax Interest Penalty Fees Others Total Central tax State/UT tax Integrated tax Cess Total 7. Grounds of Refund Claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exports of services- with payment of tax (c) Exports of goods/services- without payment of tax (accumulated ITC) (d) ITC accumulated due to inverted tax structure[under clause (ii) of first proviso to section 54(3)] (e) On account of supplies made to SEZ unit/ SEZ developer(with payment of tax) (f) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (g) Recipient of deemed export DECLARATION [second proviso to section 5

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respect to the tax, interest, or any other amount for the period from-to, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 8. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier. Place Date Signature of Authorised Signatory (Name) Designation/ Status Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods Tax payable on s

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GST – States – KA. NI-2-1791/XI-9(42)/17 – Dated:- 24-11-2017 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No. KA. NI-2-1791/XI-9(42)/17-U.P. Act-1-2017-Order(84)-2017 Lucknow : Dated : November 24, 2017 In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P, Act No l of 2017) (here after in this notification referred to as the said Act), read with section 21 of the Uttar Pradesh General Clauses Act, 1904(U.P. Act No 1 of 1904), the Governor on the recommendations of the Council is pleased to waive the amount of late fee payable by any registered person for failure to furnish the return in FOR

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GST – States – KA. NI-2-1790/XI-9(42)/17 – Dated:- 24-11-2017 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No. KA. NI-2-1790/XI-9(42)/17-U.P. Act-1-2017-Order (83)-2017 Lucknow : Dated : November 24, 2017 In exercise of the powers conferred by sub-section (1) of section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor on the recommendations of the Council is pleased to notify the registered persons having aggregate turnover of less than 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall fo

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Rajaguru Spinning Mills Pvt. Ltd. Versus The Secretary, Ministry of Finance, The Chief Executive Officer, Goods and Services Tax Network, East Wing, The Principal Chief Commissioner, O/o. The Principal Commercial of GST and Central Excise, The Commissioner, Commercial Taxes, The Commissioner, GST & Central Excise, The Joint Commissioner, Commercial TaxesThe Assistant Commissioner, GST & Central Excise, The Superintendent, GST & Central Excise, Erode-II Division, The Assistant Commissioner, Commercial Taxes – 2018 (1) TMI 948 – MADRAS HIGH COURT – [2017] 1 GSTL (VAT) 27 (Mad) – Difficulty in filing e-return – problem in the portal – waiver of penalty – Held that: – taking note of the fact that the penalty fee has been waived for three months

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ed by this Court on 20.11.2017 and the learned Senior Panel Counsel appearing for the respondents was directed to take instructions in the matter. 4. Today, it is reported that the difficulty in the portal has been rectified on 21.11.2017 and the petitioner also affirms that they are able to access the portal. 5. The learned Senior Panel Counsel would submit that the respondent Department waived the penalty fee for the months of July, August and September 2017 and that the petitioner can access the portal, file their returns for October 2017 and pay the tax. 6. Thus, taking note of the fact that the penalty fee has been waived for three months i.e. July, August and September 2017 and since the portal has been activated, no further orders ar

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GST – States – J.21011/1/2017-TAX/Vol-III/Pt(vii) – Dated:- 24-11-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … N O T I F I C A T I O N Dated Aizawl the 24th Nov., 2017. No. J.21011/1/2017-TAX/Vol-III/Pt(vii).- In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Mizoram Goods and Services Tax (Eleventh Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Mizoram Goods and Services Tax Rules, 2017, – (i)

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STR-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. ; (iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:- 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

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GST – States – J.21011/1/2017-TAX/Vol-III/Pt – Dated:- 24-11-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … NOTIFICATION Dated Aizawl, the 24th Nov., 2017. No. J.21011/1/2017-TAX/Vol-III/Pt.- In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Mizoram Goods and Services Tax (Twelfth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Mizoram Goods and Services Tax Rules, 2017, – (i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:- Explanation – For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of Indi

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; (iv) after rule 107, the following rule shall be inserted, namely:- 107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules. ; (v) after rule 109, the following rule shall be inserted, namely:- 109A. Appointment of Appellate Authority- (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to – (a) the Commissioner where such decision or order is passed by the Additional or Joi

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intment of the Chairman at any time. ; (b) in sub-rule (5), for the second proviso, the following proviso shall be substituted, namely: – "Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time. ; (vii) after the FORM GST RFD-01 , the following forms shall be inserted, namely:- FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN / Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From To 6. Amount of Refund Claimed(Rs.) Act Tax Interest Penalty Fees Others Total Central tax State/UT tax Integrated tax Cess Total 7. Grounds of Refund Claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exp

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atus DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name – Designation / Status SELF- DECLARATION [rule 89(2)(l)] I/We ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period from-to, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 8. Verification I/We hereby solemnly affirm and declare that the information given herein above is true

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GST – States – J.21011/1/2017-TAX/Vol-III/Pt(i) – Dated:- 24-11-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … NOTIFICATION Dated Aizawl, the 24th Nov., 2017. No. J.21011/1/2017-TAX/Vol-III/Pt(i).- In exercise of the powers conferred by section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) read with sub-rule (5) of rule 61 of the Mizoram Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:- Table Sl. No. Month

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GST – States – J.21011/1/2017-TAX/Vol-III/Pt(ii) – Dated:- 24-11-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT N O T I F I C A T I O N Dated Aizawl, the 24th Nov., 2017. No. J.21011/1/2017-TAX/Vol-III/Pt(ii).- In exercise of the powers conferred by section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both. 2. The said persons shall furnish the details

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GST – States – J.21011/1/2017-TAX/Vol-III/Pt(iii) – Dated:- 24-11-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … NOTIFICATION Dated Aizawl, the 24th Nov., 2017. No. J.21011/1/2017-TAX/Vol-III/Pt(iii).- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. 30/2017- Central Tax dated the 11th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1144 (E), dated the 11th September, 2017, except as respects things done or omitted to be done before such superse

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GST – States – J.21011/1/2017-TAX/Vol-III/Pt(iv) – Dated:- 24-11-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … NOTIFICATION Dated Aizawl, the 24th Nov., 2017. No. J.21011/1/2017-TAX/Vol-III/Pt(iv).- In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Mizoram, on the recommendations of the Council, hereby waives the amount of late fee payable by any regi

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Seeks to exempt suppliers of services through an e-commerce platform liable to collect tax at source under section 52 of the MGST Act from obtaining compulsory registration under section 24(ix) of the Act provided their aggregate all India turnover does not exceed 20 lakh rupees. – GST – States – J.21011/1/2017-TAX/Vol-III/Pt(v) – Dated:- 24-11-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT …. NOTIFICATION Dated Aizawl, the 24th Nov., 2017. No. J.21011/1/2017-TAX/Vol-III/Pt(v).- In exercise

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GST – States – SRO. 478 – Dated:- 24-11-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 24th November, 2017 SRO. 478 -ln exercise of the powers conferred by section 128 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR- 3B for the month of

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2018 (4) TMI 346 – KERALA HIGH COURT – [2018] 1 GSTL 55 (Ker) – Security deposit – Release of detained goods – the goods not being accompanied by a valid document as contemplated under the CGST and SGST Act and Rules – Held that: – it is apparent that there is no intention to evade payment of tax – on finding that the transportation of the goods was not accompanied by the valid documents as contemplated under the CGST/SGST Act and Rules, the writ petition is disposed off by directing the 1st respondent to release the goods and the vehicle to the petitioner, on the petitioner furnishing a bank guarantee for the amount demanded – petition disposed off. – W.P.(C).No.37991 Of 2017 (Y) Dated:- 24-11-2017 – A.K. Jayasankaran Nambiar, J. For the

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es of the case and the submissions made across the Bar, I dispose the writ petition with the following directions: (i) On a perusal of Ext.P6 detention notice, it is seen that the objection of the respondents is essentially with regard to the transportation of the goods not being accompanied by a valid document as contemplated under the CGST and SGST Act and Rules. The learned counsel for the petitioner would submit that although the delivery chalan as contemplated under the SGST Rules and KER-1 did not accompany the transportation of the goods, he had submitted the delivery note in Form 15 of the Kerala Value Added Tax Act, which contains the particulars substantially similar to what is contemplated under Rule 55 of the CGST Act, and there

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Goods and Services Tax – Started By: – dineshrao ullal – Dated:- 23-11-2017 Last Replied Date:- 20-12-2017 – Hi, we are a trading unit and having our registered office in Bangalore,My question is as followsIF I receive a purchase order from a Bangalore based company asking me to bill to Bangalore but ship to Mumbai should I apply CGST and SGST or IGST.My customer is asking for a CGST and SGST billing but when I am shipping the goods when I prepare the e waybill the online portal allows me to fill only the IGST details.What is the correct tax type that I have to use?Kindly advice.Thanks and regardsDinesh Rao Ullal – Reply By KASTURI SETHI – The Reply = IGST is correct. – Reply By dineshrao ullal – The Reply = Thanks for the info are there any government notification to this which i can also refer – Reply By KASTURI SETHI – The Reply = Ultimate destination for delivery and consumption is Mumbai. Hence place of Supply is Mumbai. It is to be treated as inter-State supply. Read Section 7 (

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JAY MALHOTRA – The Reply = To reiterate CGST and SGST is applicable as supplier and bill to party is in Bangalore. – Reply By Ganeshan Kalyani – The Reply = I agree with the views of Sri Sanjay Sir. – Reply By Ganeshan Kalyani – The Reply = CGST + SGST is applicable. – Reply By KASTURI SETHI – The Reply = Really healthy discussion. Experts have enlightened more areas. Cherished indeed. – Reply By dineshrao ullal – The Reply = so we are still confused ?what should we charge CGST+SGST or IGSTkindly reconfirm.. – Reply By CS SANJAY MALHOTRA – The Reply = CGST + SGST – Reply By Ramaswamy S – The Reply = In a bill to ship to transactions – there are two transactions and not one. In the instant case, Bangalore party (recipient) places an order another Bangalore party (supplier) to bill to recipient and ship to Mumbai (consignee). The first transaction – Bangalore (supplier) to Bangalore (Bill to) (recipient) [ ship to Mumbai] The supplier raises a intra state invoice charging CGST+SGST. The

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d nicely by Sri Ramaswamy Sir need to be followed which increased additional compliance for the purchaser. – Reply By KASTURI SETHI – The Reply = Nobody is wrong including Querist. Law has been framed wrongly hurried. Goods in question have been physically consumed outside the State. However all experts have interpreted intricacies nicely. No need to explain more. – Reply By Ganeshan Kalyani – The Reply = Sri Kasturi Sir, I agree with you in total. When GST was to implement, it was said that it is a consumption based tax. So in this query, IGST should be applicable. But when actual is published the interpretation of the law states that the place of supply is within the state , hence CGST + SGST will be applicable. Really the law is drafted in hurry. Lot of clarifications still required. Thanks. – Reply By Ramaswamy S – The Reply = Please see the clarifications issued by CBEC on this matter. Please refer page 7.41 of R.K. Jain's GST Manual (2nd edition- July 2017). Alternatively, yo

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Goods and Services Tax – Can the TDS liability under GST be fixed with retrospective effect? – Goods and Services Tax – GST – TMI Updates – Highlights

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Goods and Services Tax – GST – By: – Surender Gupta – Dated:- 23-11-2017 – As per Section 51 of THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 Government may mandate the specified category of agencies or persons (as the deductor) who shall be liable to deduct tax @1% on payment made to contractors. As per Section 1(3) of the Act, Government has power to appoint different dates for different provisions. Counter provisions (may be termed as replica) to the above provisions appear in the respective state GST acts. I failed to find any provision which bestows the government to bring the provisions of the act with retrospect effect. It is difficult to deduct the TDS under the provisions of section 51 where the payment has been made before the pro

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may find the latest notification by the State of Uttarakhand which was issued as on 10-11-2017. We tried to compile the notifications issued by the various governments with this subject and able to get notifications from 23 states. Out of 23 states, only 8 State Governments have issued notification as on 18-9-2017 or before. If the notifications issued by the State Governments and Central Governments continue to be issued in same scale and speed, i.e. absence of synchronization, both the Government as well as the taxpayers will be looser. Courts will be flooded with the undesired cases and the consultants and legal professional will get more opportunity in the process. Let us pray that GST Council and the Government may be able to find som

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h 33/2017-State Tax 09-10-2017 18-9-2017 Retrospective 9. Jharkhand S.O. No. 90 04-10-2017 18-9-2017 Retrospective 10. Karnataka No. FD 47 CSL 2017 – 07/2017 15-09-2017 18-9-2017 11. Madhya Pradesh No. FA-3-63/2017-1-V-(104) 18-09-2017 18-9-2017 12. Maharashtra 33/2017-State Tax 21-09-2017 18-9-2017 Retrospective 13. Meghalaya No. ERTS(T) 65/2017/187 (duplicate) (No. ERTS(T) 65/2017/Pt/026) 09-11-2017 01-11-2017 18-9-2017 Retrospective 14. Nagaland No. FIN/REV-3/GST/1/08 (Pt-1)/473 27-09-2017 18-9-2017 Retrospective 15. Orissa No. S.R.O. No. 410/2017 16-09-2017 18-9-2017 16. Puducherry No. G.O.Ms. No. 35/CT/2017-18 20-09-2017 18-9-2017 Retrospective 17. Rajasthan No. F.No.12(46)FD/Tax/2017-Pt-II-88 15-09-2017 18-9-2017 18. TAMILNADU No. G.O

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 23-11-2017 – Goods and Services Tax (GST), introduced from July 1, 2017 is now about 150 days old and has resulted in operational and implementation issues affecting all stakeholders. GST law, as drafted and legislated, is not free from the interpretational hassles. Taxpayers have started challenging various provisions of GST laws and rules framed there under. High courts have taken a liberal stand so far in view of the fact that law is new and is yet evolving. However, CBEC may move to supreme court where the verdict is against the Government. Here are few judicial pronouncements for information and guidance of various stakeholders. It is expected that the litigation is bou

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eld that the said supply shall have to be treated as inter-state supply. In Sachdeva Overseas v. State of U.P 2017 (10) TMI 252 – ALLAHABAD HIGH COURT , where the assessee on enforcement of GST regime got itself migrated for purposes of GST as a partnership firm, but Adjudicating Authority had registered it as a sole proprietorship, it was held that Adjudicating Authority shall have to rectify this mistake. In Rajasthan Tax Consultants Association v. Union of India 2017 (10) TMI 254 – RAJASTHAN HIGH COURT , where the period for applying under Composition Scheme was extended upto 30.9.2017, it was held that those assessees who could not apply under Composition Scheme upto 16.8.2017, their applications would be accepted and shall have effect

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Goods and Services Tax – Started By: – satyanarayana korraprolu – Dated:- 23-11-2017 Last Replied Date:- 4-12-2017 – Sir,My friend operating medical shop business from 2014,he was register composition scheme in GST on 15.11.2017. Which accounting books to be maintain by him and what is sale invoice format .Kindly give reply and provide sale invoice format , – Reply By Yuvaraj BG – The Reply = Hi CHAPTER VI 46. Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person – Reply By Rajagopalan Ranganathan – The Reply = Sir, Please refer to Section 10 of CGST Act, 2017 for details about composition scheme. for invoice format please refer to rule 46 of CGST rules, 2017. – Reply By KASTURI

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lowing fields (only applicable field are to be filled): (a) Name, address and GSTIN of the supplier (b) A consecutive serial number, in one or multiple series, containing alphabets or numerals or special characters like hyphen or dash and slash symbolised as – and / respectively, and any combination there of, unique for a financial year (c) Date of its issue (d) Name, address and GSTIN or UIN, if registered, of the recipient (e) Name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered and where the value of taxable supply is fifty thousand rupees or more (f) HSN code of goods or Accounting Code of Services (g) Description of goods or services (h) Quantity in

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GST – States – 47/2017–State Tax – Dated:- 23-11-2017 – FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION No. 47/2017-State Tax Delhi, the 23rd November, 2017 No. F. 3(42)/Fin(Rev-I)/2017-18/DS-VI/745.- In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall be deemed to have come into force from the 18th day of October, 2017. 2. In the Delhi Goods and Services Tax Rules, 2017, – (i) in rule 89, insub-rule (1

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e 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. 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/ Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Int

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GST – States – 976/2017/9(120)/XXVII(8)/2017 – Dated:- 23-11-2017 – Government of Uttarakhand Finance Section – 8 Notification No. 976/2017/9(120)/XXVII(8)/2017 Dehradun, Dated 23/11/2017 In exercise of the powers conferred by sub-section (1) of section 6 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereafter in this notification referred to as "'Uttarakhand GST Act"), on the recommendations of the Council, the Governor, is pleased to allow to specify that the

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GST – States – 983/2017/9(120)/XXVII(8)/2017 – Dated:- 23-11-2017 – Government of Uttarakhand Finance Section – 8 Notification No. 983/2017/9(120)/XXVII(8)/2017 Dehradun, Dated 23/11/2017 WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, In exercise of the powers conferred by sub-section (1) of section 10 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), on the recommendations of the Council, the Governor is pleased to a

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GST – States – 988/2017/9(120)/XXVII(8)/2017 – Dated:- 23-11-2017 – Government of Uttarakhand Finance Section – 8 Notification No. 988/2017/9(120)/XXVII(8)/2017 Dehradun, Dated 23/11/2017 THE UTTARAKHAND GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017 Whereas, certain difficulties have arisen in giving effect to the provisions of the Uttarakhand Goods and Services Tax Act, 2017 (06 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, on recommendations of the Council, the Governor is pleased to allow to make the following Order, namely:- 1. This Order may be ca

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GST – States – 16/2017 – State Tax – Dated:- 23-11-2017 – Government of Kerala State Goods and Services Taxes Department Notification No. 16/2017 – State Tax C1-24614/2016 Thiruvananthapuram, the 23rd November, 2017 In exercise of the powers conferred by section 168 of the Kerala Goods and Services Tax Act, 2017 (20 of 2017) read with sub-rule (5) of rule 61 of the State Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return

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