Author: admin_gst

Filing of Returns under GST- regarding
26/2017-GST Dated:- 29-12-2017 Gujarat SGST
GST – States
By the Commissioner of State Tax,
Gujarat State, Ahmedabad
Dated the 29th December, 2017
Circular No. 26/2017-GST
No. GSL/S.168/B -6
Subject: Filing of Returns under GST- regarding
The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has taken certain decisions in regard to filing of returns by taxpayers. Subsequently, various representations have been received seeking clarifications on various aspects of return filing such as return filing dates, applicability and quantum of late fee, amendment of errors in submitting / filing of FORM GSTR-3B and other related queries. In order to consolidate the information in various notifications and circulars regarding return filing and to ensure uniformity in implementation across field formations, the Commissioner, in exercise of its powers conferred under section 168 (1) of the Gujarat Goods and Services Tax Act

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T and 58/2017-Cenral Tax both dated 15th November 2017) have been issued to notify the due dates for filing of outward supply statement in FORM GSTR-1 for various months / quarters (as depicted in the calendar above) by registered persons having aggregate turnover in the previous financial year or current financial year of upto 1.5 Crores rupees and above 1.5 Crores rupees respectively. Since, the option of quarterly filing was not available earlier, many taxpayers have already filed their FORM GSTR-1 for the month of July, such taxpayers shall not file these details again and shall only file details for the month of August and September, 2017. For those, who have not filed their FORM GSTR-1 for the month of July, they shall also file their FORM GSTR-1 for the month of July separately and then file their FORM GSTR-1 on quarterly basis for the month of August and September, 2017.
1.3 It has been further decided that the time period of filing of FORM GSTR-2 and FORM GSTR -3 for the mont

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STR-1 on monthly basis if he so wishes even though his aggregate turnover is up to ₹ 1.5 Crore. Once he falls in this bracket or if he chooses to file return on monthly basis, the registered person will not have the option to change the return filing periodicity for the entire financial year. In cases, where the registered person wrongly reports his aggregate turnover and opts to file FORM GSTR-1 on quarterly basis, he may be liable for punitive action under the GGST Act, 2017.
2. Applicability and quantum of late fee:
2.1 The late fee for the months of July, August and September for late filing of FORM GSTR – 3B has already been waived off vide Notification No. 28/2017-ST dated 5th September 2017 and 50/2017-ST dated 24th October 2017.
2.2 It has been decided that for subsequent months, i.e. October 2017 onwards, the amount of late fee payable, by a taxpayer whose tax liability for that month was 'NIL', will be ₹ 20/- per day (Rs. 10/- per day each under CGST & SGST Act

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cally reconcile the data submitted in FORM GSTR-3B with FORM GSTR-1 and FORM GSTR-2, and the variations if any will either be offset against output tax liability or added to the output tax liability of the subsequent months of the registered person.
3.2 Since, the GST Council has decided that the time period of filing of FORM GSTR-2 and FORM GSTR -3 for the month of July 2017 to March 2018 would be worked out by a Committee of officers, the system based reconciliation prescribed under Circular No. 7/7/2017-GST dated 1st September 2017 can only be operationalized after the relevant notification is issued. The said circular is therefore kept in abeyance till such time.
3.3 The common errors while submitting FORM GSTR-3B and the steps needed to be taken to rectify the same are provided in the table annexed herewith. The registered person needs to decide at which stage of filing of FORM GSTR-3B he is currently at and also the error committed by him. The corresponding column in the table

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a provision for editing the same has been provided. The facility to edit the information can be used only before offsetting the liability and editing will not be permitted after offsetting the liability. Hence, every care should be taken to ensure the accuracy of the figures before proceeding to offset the liabilities.
6. It is further clarified that the information furnished by the registered person in the return in FORM GSTR-3B would be reconciled by the department's system with the information furnished in FORM GSTR-1 and discrepancies, if any, shall be dealt with in accordance with the relevant provisions of the GGST Act, 2017 and rules made thereunder. Detailed instructions regarding reconciliation of information furnished in FORM GSTR-3B with that contained in FORM GSTR-2 and FORM GSTR-3 will be issued in due course of time.
(P.D. Vaghela)
Commissioner of State Tax,
Gujarat State, Ahmedabad
Stage of Return Filing (GSTR – 3B)
Common Error- I
Stage 1
Stage 2
Stage 3
Stage

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they inadvertently, missed on details of a last minute order. Since, they had already submitted and confirmed their output supply details, they were not sure of how to proceed. What can they do?
The company may use the 'edit return' facility to add such liability in their submitted return and then proceed for filing of their return.
Company A has four units in Haryana, while filing their return for the month of July, they inadvertently, missed on details of a last minute order. Since, they had already submitted and confirmed their output supply details, but were not sure of how to proceed. They added cash in the cash to the extent of their under reported liability. What can they do?
The company may use the 'edit return' facility to add such liability in their submitted return. Further, the company may generate a fresh challan under FORM GST PMT-06 to additional cash or utilize their credit and furnish their return.
Company A has four units in Haryana, while filing their return for

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lity to reduce over reported liability and cash ledger may be partially debited to offset such liability. Remaining balance may either be claimed as refund or used to offset future liabilities.
Liability may be adjusted in return of subsequent month(s) or refund may be claimed where adjustment is not feasible.
Liability was over reported
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.
Company B had reported an inter-State sale but realized that the same sale was counted twice and hence was not to be reported or taxed. But the return form was already submitted and no change could be done to reduce the liabilities. Further, the company had already deposited cash

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e 3
Stage 4
Confirmed Submission
Cash Ledger Updated
Offset Liability
Return Filed
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.
Cash was added to the electronic cash ledger as per the return liability. No action was taken after this step.
All liabilities were offset by debiting the cash and credit ledger. No action was taken after this step.
Return was filed.
Liability was wrongly reported
Use “Edit” facility to rectify wrongly reported liability.
Use “Edit” facility to rectify wrongly reported liability and cash ledger may be debited to offset new liability, where sufficient balances are not available in the credit ledger.
Remaining balance, if any may be either claimed as refund or used to offset future liabilities.
Unreported liability may be added in the next month's return with interest, if applicable.
Also, adjustment may be made in return of

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e 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.
Company C was registered in the State of Haryana. While entering their outward supplies in FORM GSTR-3B, the company realized that they had inadvertently, shown inter-State supply as intra-State supply and submitted the return. The company paid their wrong liability and filed their return in order to avoid late fee and penalty? What can they do?
Since, the return has already been filed, then the company will have to report the interState supply in their next month's liability and adjust their wrongly paid intra-State liability in the subsequent months returns or claim refund of the same.
Change in FORM GSTR-1
Such taxpayers will have to file for amendments by filling Table 9 of the subsequent

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STR – 3B for the month of July, inadvertently, misreported Input tax credit of ₹ 1,00,00,000/- as ₹ 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.
No Action required in cash ledger
Company D, while filing their FORM GSTR – 3B for the month of July, inadvertently, misreported Input tax credit of ₹ 1,00,00,000/- as ₹ 10,00,000/. They had filed their return and paid ₹ 90,00,000/- in cash. What can they do?
Since, the return has already been filed, Company D may add such Input tax credit in their return for subsequent month(s).
Change in FORM GSTR-1
No Action
Common Error – V
Stage of Return Filing (GSTR – 3B)
Stage 1
Stage 2
Stage 3
Stage 4
Co

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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.
While filing their FORM GSTR 3B for the months of July, 2017, Company E inadvertently, reported their eligible input tax credit, as ₹ 20,00,000/- instead of ₹ 10,00,000/-. What can 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, they have deposited ₹ 10,00,000/- only in their input tax credit ledger they may deposit additional ₹ 10,00,000/- in the cash ledger by creating challan in FORM GST PMT-06.
While filing their FORM GSTR 3B for the months of July, 2017, Company E inadvertently, reported their eligible input tax credit, as ₹ 20,00,000/- instead of ₹ 10,00,000/-. C

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* New Input tax credit will be added to the credit ledger.
* Input tax credit reduced will be adjusted in the credit ledger without any additional liability
Additional cash, if required, may be deposited in the cash ledger by creating challan in FORM GST PMT-06
Pay(through cash) / Reverse any wrongly reported input tax credit in return of subsequent month(s).
For under reported input tax credit, the same may be availed in return of subsequent month(s).
While filing their FORM GSTR 3B for the months of July, 2017, Company E inadvertently, reported their Central Tax credit of ₹ 20,00,000/- as Integrated tax. What can they do?
Use edit facility to claim correct central tax credit under the right head.
While filing their FORM GSTR 3B for the months of July, 2017, Company E inadvertently, reported their Central Tax credit of ₹ 20,00,000/- as Integrated tax. What can they do?
They can use “edit” facility to correct central tax credit under the right head. For offs

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abilities / Input tax credit availed were reported correctly and thereafter confirmed and submitted. Therefore no change is required to be done to the liability. No action was taken after this step.
Cash was added to the electronic cash ledger as per the return liability. No action was taken after this step
All liabilities were offset by debiting the cash and credit ledger. No action was taken after this step
Return was filed.
Cash ledger wrongly updated
No Action
Add cash under the right tax head and seek cash refund of the cash added under the wrong tax head.
No Action
No Action
While filing their FORM GSTR-3B return, Company F while generating payment challan added ₹ 5,00,000/- under the Central Tax head, while they wanted to deposit ₹ 5,00,000/- under the integrated tax head. What can they do?
Since, they have already filed their challan, they will have to add ₹ 5,00,000/- in their integrated tax head and file their returns. Further, they may seek refu

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The Arunachal Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2017.
67/2017-State Tax Dated:- 29-12-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR

Notification No. 67/2017-State Tax
The 29th December, 2017
No.GST/23/2017.-In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2017.
(2) Unless otherwise specified, they shall come into force on the date of their publication in the Official Gazette.
2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017, –
(i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, nam

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ction (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (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 zer

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claim has been filed.
(4A) In the case of supplies received on which the supplier has availed the benefit of notification No. 45/2017- State Tax dated 13th 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) dated 13th 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) in rule 95 –
(a) for sub-rule (1), the following sub-rule shall be substituted, namely:-
"(1) Any person eligible to claim refund of tax pai

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ion No. 45/2017- State Tax dated 13th November, 2017 or notification No. 40/2017- State Tax (Rate) dated 13th November, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017.";
(vi) for FORM GST REG-10, 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 appointed in India, if any
(a) Permanent Account Number of the representative in India
(b) Email Address of the representative in India
(c) Mobile Number of the representative in Indi

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ffirm 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 authorized 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. Signature
Place: Name of Authorised Signatory:
Date: 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 Business of representative in India, if any:
(a) For own premises –
Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
(b) For Ren

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age 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 the business << Name of the Business>> for which application for registration is being filed/ is registered under the Central Goods and Service Tax Act, 2017.
All his actions in relation to this business will

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hich 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) 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 person having UIN
Auto populated
3. Details of inward supplies received
(Amount in Rs. for all Tables)
GSTIN of supplier
Invoice/Debit Note/Credit Note details
Rate
Taxable value
Amount of tax
Place of Supply
No
Date
Value
Integrated tax
Central Tax
State/UT Tax
CESS
1
2
3
4
5
6
7
8
9
10
11
3A. Invoices received
3B. Debit / Credit Note received
Verification
I hereby solemnly

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;……> 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 person/ class of persons specified/ notified by the Government.
Date :
Place :
Signature of Authorised Signatory :
Name :
Designation / Status
Instructions
1. Application for refund shall be filed o

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Waives the amount of late fee payable to furnish the return in FORM GSTR – 4
65/2017-State Tax Dated:- 29-12-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR

Notification No. 65/2017-State Tax
The 29th December, 2017
No. GST/23/2017.-In exercise of the powers conferred by section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in thi

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Notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, furnish the details of outward supply of goods or services or both in FORM GSTR-1
64/2017-State Tax Dated:- 29-12-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 64/2017-State Tax
The 29th December, 2017
No. GST/23/2017.-In exercise of the powers conferred by section 148 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), and in supersession of notification No. 53/2017 – State Tax dated the 16th November, 2017, published in the Gazett

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ed in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
Sl. No.
Quarter for which the details in FORM GSTR-1 are furnished
Time period for furnishing the details in FORM GSTR-1
(1)
(2)
(3)
1
July – September, 2017
10th January, 2018
2
October – December, 2017
15th February, 2018
3
January – March, 2018
30th April, 2018
3. The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.
Marnya Ete
Commissioner t

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Extends the time limit for furnishing the details of outward supplies in FORM GSTR-1.
20-Rc.085/2016/Taxation/A1 Dated:- 29-12-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
Government of Tamilnadu
Office of the Principal Secretary / Commissioner of Commercial Taxes,
Ezhilagam Chepauk Chennai -600 005.
Notification issued by commissioner of State Tax,
CHENNAI, Friday, December 29, 2017
(Margazhi 14, Hevelambi, Thiruvalluvar andu-2048)
No. 20-Rc.085/2016/Taxation/A1
NOTIFICATION
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereinafter in this notification

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Filing of Return under GST.
06/2017/TNGST Dated:- 29-12-2017 Tamil Nadu SGST
GST – States
=============
Document 1
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES DEPARTMENT
OFFICE OF THE ADDITIONAL CHIEF SECRETARY /
COMMISSIONER OF COMMERCIAL TAXES
Ezhilagam, Chepauk, Chennai 600 005.
PRESENT: DR.C.CHANDRAMOULI, I.A.S.
Circular No.06/2017 TNGST
(RC 085/2016 / A1/Taxation Cell)
dated: 29.12.2017
Subject: Filing of Returns under GST- regarding.
*****
The GST Council, in its 23rd meeting held at Guwahati on 10th
November 2017, has taken certain decisions in regard to filing of returns
by taxpayers. Subsequently, various representations have been received
seeking clarifications on various aspects of return filing such as return
filing dates, applicability and quantum of late fee, amendment of errors in
submitting filing of FORM GSTR-3B and other related queries. In order
to consolidate the information in various notifications and circulars
regarding return filing and

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7-CT dated 15th November 2017. Further, Notification No.
71/2017-CT and Notification No. 72/2017 – CT both dated 29th December
Page 1 of 12
2017 (superseding Notification No. 57/2017-CT and 58/2017-CT both
dated 15th November 2017) and Notification No. CCT Notification No.
9/2017, dated 15.9.2017 [Rc.085/2016/Taxation A1], CCT Notification
No.15/2017, dated 15.11.2017 [Rc.085/2016/Taxation A1], Tamil Nadu
Notification No. II(2)/CTR/1041(d-1)/2017 dated 29.12.2017 and CCT
Notification No. 20/2017, dated 29.12.2017 [Rc.085/2016/Taxation A1]
have been issued to notify the due dates for filing of outward supply
statement in FORM GSTR-1 for various months / quarters (as depicted in
the calendar above) by registered persons having aggregate turnover in
the previous financial year or current financial year of upto 1.5 Crores
rupees and above 1.5 Crores rupees respectively. Since, the option of
quarterly filing was not available earlier, many taxpayers have already
filed their F

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or 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 TNGST Act, 2017 for
the previous financial year or the current financial year (in case of new
3. Amendment / corrections / rectification of errors:
3.1
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 clarified that the system will
automatically reconcile the data submitted in FORM GSTR-3B with
FORM GSTR-1 and FORM GSTR-2, and the variation

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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 along with 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 in FORM GSTR-1 should also
preferably be made in the corresponding months.
5. Where the taxpayer has committed an error in submitting (before
offsetting and filing) the information in FORM GSTR-3B, a provision for
editing the same has been provided. The facility to edit t

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mmissioners (ST) (Territorial)
Copy submitted to the Additional Chief Secretary to Govt., CT & R Dept.,
Chennai 9.
Copy to the Additional Commissioners (Audit) (SMR) (PR) (RP) in the O/o
the ACS/CCT.
Copy to the Joint Commissioner (CT) Computer System to host in the
dept.website.
Copy to the all Joint Commissioners (ST) (Enforcement)
Copy to all the Deputy Commissioners(ST) in the State including
Enforcement.
Copy to all Heads of Assessment Circles.
//Forwarded by order //
Assistant Commissioner (ST) Taxation
Page 5 of 12
Common
Error-I
Liability
was under
reported
Stage 1
Confirmed Submission
Return liabilities / Input tax credit availed
confirmed and submitted and
therefore no change can be done to the
liability. No action was taken after this
step.
were
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

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extent of their under reported
liability.
What
they do?
The company may use the 'edit return' facility to
add such liability in their submitted return.
Further, the company may generate a fresh
challan under FORM GST PMT-06 to additional
cash or utilize their credit and furnish their
return.
can
All
Stage 3
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
filing their return for the month of July, they
inadvertently, missed on details of a last
minute order. The Company had filed their
returns in order to not pay late fee and other
penalties. What can they do?
In this case, they may report this additional
liability in the return of next month and
pay
tax with interest.
Change in If such liability was not reported in F

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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 such liability.
Remaining balance may either be claimed
as refund or used to offset future liabilities.
Company B had reported an inter-State sale
but realized that the same sale was counted
twice and hence was not to be reported or
taxed. But the return form was already
submitted and no change could be done to
reduce the liabilities. Further, the company
had already deposited cash in their cash
ledger before realizing this error. What can
company B do?
In this case, Company B has the option to use
the “edit” facility to reduce such liability.
Once, this is done, they can partially debit
their cash ledger to offset their tax liability.
Further, remaining balance can either be
claimed as refund or used to offset future
liabilities.
All
Stage 3
Offset Liability
liabilities were
offset by debiting th

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. No
action was taken after this step.
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 rectify wrongly Use “Edit” facility to rectify wrongly reported liability and cash
reported liability.
ledger may be debited to offset new liability, where sufficient
balances are not available in the credit ledger.
Remaining balance, if any may be either claimed as refund or used
to offset future liabilities.
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, shown inter-State
supply as intra-State supply and
submitted the return. What can they
do?
In this case, the company will have to
rectify wrongly reported liability
using the edit facility. Here, the
company will reduce their Central
Tax/State tax supplies and liability
a

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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
company realized that they had inadvertently, shown
inter-State supply as intra-State supply and submitted
the return. The company paid their wrong liability and
filed their return in order to avoid late fee and penalty?
What
they
do?
Since, the return has already been filed, then the
company will have to report the inter-State supply in
their next month's liability and adjust their wrongly
paid intra-State liability in the subsequent months
returns or claim refund of the same.
can
Change in
FORM GSTR-
Such taxpayers will have to file for amendments by filling Table 9 of the subsequent month's / quarter's FORM GSTR-1.
1
Page 8 of 12
Common
Error – IV
Stage 1
Confirmed Submiss

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he “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.
No Action required in cash ledger
No Action required in cash ledger
Input tax credit which was not reported may be
availed while filing return for subsequent month(s).
–
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 filed their return and paid Rs. 90,00,000/-
in cash. What can they do?
Since, the return has already been filed, Company D
may add such Input tax credit in their return for
subsequent month(s).
Change in
FORM GSTR-
1
No Action
Page 9 of 12
Common
Error – V
Input tax
credit was
over
reported
Change in
FORM
GSTR-1
Stage 1
Confirmed Submission
Return liabilities / Input tax credit
avail

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t
tax credit, as Rs. 20,00,000/- instead of Rs.
10,00,000/-. What can 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, they have deposited Rs.
10,00,000/- only in their input tax credit
ledger they may deposit additional Rs.
10,00,000/- in the cash ledger by creating
challan in FORM GST PMT-06.
No Action
All
Stage 3
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.
Pay (through cash) / Reverse such over
reported input tax credit with interest in
return of subsequent month (s).
While filing their FORM GSTR 3B for the
months of July, 2017, Company E
inadvertently, reported their eligible input
tax credit, as Rs. 20,00,000/- instead of Rs.
10,00,000/-. Company E also utilized their
additional

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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?
Use edit facility to claim correct
central tax credit under the right
head.
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?
They can use “edit” facility to correct
central tax credit under the right head. For
offsetting any integrated tax liability,
additional cash may be deposited in the
cash ledger by creating challan in FORM
GST PMT-06.
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.
Pay(through cash) / Reverse any wrongly reported input
tax credit in return of subsequent month(s).
For under

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no
change is required to be done to the
liability. No action was taken after this
step.
No Action
No Action
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
Add
cash under the right tax head
and seek cash refund of the cash added under
the wrong tax head.
While filing their FORM GSTR-3B return,
Company F while generating payment challan
added Rs. 5,00,000/- under the Central Tax head,
while they wanted to deposit Rs. 5,00,000/-
under the integrated tax head. What can they
do?
Since, they have already filed their challan, they
will have to add Rs. 5,00,000/- in their integrated
tax head and file their returns. Further, they may
seek refund of Rs. 5,00,000/- from their cash
ledger.
All
Stage 3
Offset Liability
liabilities were
offset by debiting the
cash and credit ledger.
No action was taken
after this step
No Action
Stage 4
Ret

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The Tamil Nadu Goods and Services Tax (Twelfth Amendment) Rules, 2017.
G.O. Ms. No. 188 Dated:- 29-12-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
[G.O. Ms. No. 188, Commercial Taxes and Registration (B1), 29th December 2017, Margazhi 14,
Hevilambi, Thiruvalluvar Aandu-2048.]
No. SRO A-60(b-2)/2017.
In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Tamil Nadu Goods and Services Tax (Twelfth Amendment) Rules, 2017.
(2) Unless otherwise specified, they shall come into force on the date of their publication in the Official Gazette.
2. In the Tamil Nadu Goods and Services Tax Rules, 2017,-
(i) in rule 17, after sub-rule (1), the

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der bond or letter of undertaking in accordance with the provisions of sub-section (3) of Section 16 of the Integrated Goods and Services Tax Act, 2017 (Central Act 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-

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ans the period for which the claim has been fi led.
(4A) In the case of supplies received on which the supplier has availed the benefit of the Commercial Taxes and Registration Department Notification No.II(2)/CTR/868(f-2)/2017, published at page 2 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 18th October, 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 the Commercial Taxes and Registration Department Notification No.II(2)/CTR/868(d)/2017, published at pages 1-2 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 23rd October, 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 ex

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e inserted;
(b) after sub-rule (8), the following sub-rule shall be inserted, namely:-
“(9) The persons claiming refund of integrated tax paid on export of goods or services should not have received supplies on which the supplier has availed the benefit of the Commercial Taxes and Registration Department Notification No.II(2)/CTR/868(f-2)/2017, published at page 2 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 18th October, 2017 or Notification No.II(2)/CTR/868(d)/2017, published at pages 1-2 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 23rd October, 2017 or Notification No.41/2017-Integrated Tax (Rate) dated 23rd October, 2017.”;
(vi) for FORM GST REG-10, 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

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/YYYY
3
Uniform Resource Locators (URLs) of the website through which taxable services are provided:
1.
2.
3.
4
Jurisdiction
Center
Bengaluru West, CGST Commissionerate
5
Details of Bank Account of representative in India(if appointed)
Account Number
Type of account
Bank Name
Branch Address
IFSC
6
Documents Uploaded
A customized list of documents required to be uploaded (refer Instruction) as per the fi eld 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.
Signature
Name of Authorised Signator

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of of :
Scanned copy of the passport of the Non-resident tax payer with VISA details. In case of Company/Society/LLP/ FCNR/ etc. person who is holding power of attorney with authorisation letter.
Scanned copy of Certificate of Incorporation if the Company 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 fi led in the fol

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uthentication through digital signature certificate shall not be mandatory for such persons. The authentication will be done through Electronic Verification Code (EVC).
2. Appointed representative in India shall have the meaning as specified under section 14 of Integrated Goods and Services Tax Act, 2017.”;
(vii) 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) 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

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refund is sought.”;
(ix) for FORM GST RFD-10, the following form shall be substituted, namely:-
“FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral 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 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 kno

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Notified Date On Which Provisions Of Serial Numbers 9 And 10 Of Karnataka Goods And Services Tax (Amendment) Rules, 2017 Shall Come Into Force.
25 /2017-STATE TAX Dated:- 29-12-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
GOVERNMENT OF KARNATAKA
FINANCE SECRETARIAT
NOTIFICATION -[25 /2017-STATE TAX],
NO. FD 47 CSL 2017-Bengaluru
dated: 29-12-2017
In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka

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ITC O4 APPLICABLE TO MANUFACTURER
Query (Issue) Started By: – pk singhal Dated:- 28-12-2017 Last Reply Date:- 6-1-2018 Goods and Services Tax – GST
Got 3 Replies
GST
SIR
ITC O4 FORM APPLICABLE TO MANUFACTURER WHO SEND INPUT AND RECEIVED OUTPUT FROM JOB WORKER. BUT WHEN A TRADER SEND TO GREY FABRICS TO PROCESS HOUSED AND RECEIVED BACK DYEING PROCESS GREY FABRICS FROM PROCESS HOUSE. WHETHER HE REQURIED TO FILE ITC 04. BECAUSE HE SEND GOODS ON JOB CHALLAN AND RECEIVED BACK ON JOB CHAL

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Frequently Asked Questions – GST
GST
Dated:- 28-12-2017

Q. Is ITC available on vehicle taken on lease for employee in a manufacturing company?
Ans. No. It is not allowed as per section 17(5) of CGST Act, 2017.
Q. We are dealer having more than 1.5 cr turnover. Whether GSTR-1 return to be filed for every month for July-October, 2017 or Single GSTR-1 Return will be filed for the month of July-October, 2017 on or before 31st December, 2017.
Ans. FORM GSTR -1 return is to be filed for every month from July-October, 2017 by registered persons having more than 1.5 cr turnover. Last date is 31st Dec, 2017
Q. In GST portal GSTR-2 online preparation is not showing, but in GST home page GSTR 2 filing last date is 30.11.17. Pls con

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Tax payers can see status of returns filed on GSTN portal
GST
Dated:- 28-12-2017

New Delhi, Dec 27 (PTI) Tax payers can now view the status of the returns filed by them on the GST Network portal, the company handling the technology backbone of the new indirect tax system said today.
"All users logging on the GST portal can now see the status of their returns filed for all the returns like GSTR-1 or GSTR-3B at one place," GSTN CEO Prakash Kumar said.
While GSTR-3B is in

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AUDIT PROVISIONS UNDER GST
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 28-12-2017

Meaning of audit
According to section 2(13) of the GST Act, 2017, 'audit' means detailed examination of records, returns and other documents maintained or furnished by the taxable person under this Act or Rules made thereunder or under any other law for the time being in force to verify, inter alia, the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or rules made there under.
Accordingly, 'audit' implies –
(a) detailed examination of records, returns and other documents –
(i) maintained/furnished by a taxable person,
(ii) under GST law/any other law or rules;
(b) Verification of correctness of –
(i) turnover declared;
(ii) taxes paid.
(iii) refund claimed, and
(iv) input tax credit availed;
(v) Assessment of compliances with provisions of GST law a

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ished, or
● explanation furnished is not found satisfactory, or
● taxable person fails to take corrective action/measures after accepting the discrepancies,
proper officer may initiate appropriate action against such taxable person which may include –
● audit by tax authorities under section 65
● special audit under section 66
● inspection, search or seizure under section 67
● proceed to determine tax and other dues under section 79 providing for recovery of dues.
Audit by tax authorities
According to section 65 of the GST Act, 2017 in relation to audit in GST regime, following points are worth noting –
(i) who can authorize/conduct audit – commissioner of GST or commissioner of SGST or officer authorized by him by an order (general or specific);
(ii) audit of what – business transactions of any taxable person;
(iii) audit when – after at least 15 days advance notice;
(iv) how audit will be done – to be carried out in a transpa

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oner of GST or SGST;
(b) shall be in writing;
(c) may authorize any officer to undertake audit;
(d) may be general order or specific order;
(e) shall specify period of audit;
(f) shall specify frequency of audit;
(g) shall prescribe manner of undertaking audit.
Surprise element in audit
As per section 65(3), it has been stipulated that for the audit, taxable person shall be informed, by way of a notice, sufficiently in advance, not less than fifteen working days, prior to the conduct of audit in the manner prescribed.
Information regarding audit
As per sub rule (2) of rule 101 of the GST Rules, 2017 where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 inaccordance with the provisions of sub-section (3) of the said section.
Audit – mandatory or discretionary
Audit under section 65 of the GST Act, 2017 is a discretionary audit and shall be carried out only

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ths for reasons to be recorded in writing.
Example:
Date on which documents requested
1 December 2017
Date of which documents/records made available
20 December 2017
Date of actual institution of audit at auditee's place
5 January, 2018
The date of commencement of audit will be taken as
5 January, 2018
Date by which audit should be completed in normal course
4 April, 2018
Last date by which audit should be completed (including extended period)
4 October, 2018
Outcome of audit under section 65
On completion of audit under section 65, proper officer is required to do the following without delay –
(a) inform the audit findings to the taxable person whose records have been audited
(b) Inform the taxable person of his rights and obligations
(c) Inform the taxable person the reasons for the audit findings
(d) Initiate action under section 73, ie determination of tax not paid or short paid or erroneously refunded, if the audit results in detection of (i) tax not paid or sho

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ort paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful-misstatement or suppression of facts.
It may be noted that in Central Excise and Service Tax, Excise Audit and Service Tax audit was carried out by way of verification and scrutiny by audit Commissionerate, though there was no specific provision for audit by departmental officers. Rule 5A of Service Tax Rules, 1994 provides that commissioner or audit team of Comptroller and Auditor General of India can visit the assessee's premises for audit purposes.
Difference between the two audit under sections 65 and 66
Following comparison can be made out between audits under sec 65 and 66 of the GST Act, 2017:
Issue
Audit under section 65
Audit under section 66
Statutory provisions
65
66
Trigger point
General audit; audit of business transactions, no specific reason to be cited
Nature & complexity of case, interest of revenue, incorrect value of supply or abnormal availm

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waiver the late fee payable FORM GSTR-3B FOR THE MONTH OF July, 2017.
S.O. 1/P.A.5/2017/S.128/2018 Dated:- 28-12-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 28th December, 2017
No. S.O. 1/P.A.5/2017/S.128/2018.-In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act no. 5 of 2017), and all other powers enabling

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Commissioner of Central Tax, Gst East Versus Mphasis Ltd
Service Tax
2018 (3) TMI 185 – CESTAT BANGALORE – TMI
CESTAT BANGALORE – AT
Dated:- 28-12-2017
ST/CROSS/20958/2017 in ST/ 21501/2017-SM – 23316/2017
Service Tax
Shri SS Garg, Judicial Member
Shri Madhusharan, Asst. Commissioner(AR) – For the Appellant
Shri K. Parameshwaran, Advocate – For the Respondent
ORDER
Per: SS GARG
The Revenue has filed the present appeal against the impugned order dt. 13/06/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has dropped the penalties under Section 77 & 78.
2. Briefly the facts of the present case are that the respondents are registered with the Department under the category of Information Technology Software Service and Information Technology Enabled Services. A show-cause notice was issued to the respondent for various demands. After following the due process, the original authority confirmed the demands of being service tax not paid on r

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d upon the decisions in the following cases:
i. Sunil Hi-Tech Engineers Ltd. Vs. CCE, Nagpur [2014(36) STR 408 (Tri. Mum.)]
ii. Raffles Software Pvt. Ltd. Vs. CCE, C&ST, Bangalore [Final Order No.22199/2017 dt 21/09/2017]
iii. Srishti Software Applications (P) Ltd. +1 Vs. CCE, C&ST [Final order No.22201-22202/2017 dt. 22/09/2017]
5 On the other hand, the learned counsel for the assessee defended the impugned order and submitted that the learned Commissioner(Appeals) after examining all the facts have dropped the penalty which is justified because there was no suppression of facts on the part of the respondent. He further submitted that imposition of penalty under Section 78 of the Finance Act is in contravention of the provisions of Section 73(3) of the Finance Act. He further submitted that the service tax along with interest has already been paid by the assessee before the issuance of the show-cause notice. He also submitted that Section 73(3) of the Finance Act is in unambiguous

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d. [2011 (267) ELT 481 (Kar.)]
ix. Manipal County Vs. CST [2010(17) STR 474 and which has been upheld by Hon'ble High Court of Karnataka reported in 2014(36) STR J188
x. Landis + GYR Ltd. Vs. CCE [2017(49) STR 637]
6. After considering the submissions of both the sides and perusal of material on record and the various judgments relied upon by the respondent, I am of the considered view that Section 73(3) is very clear as it says that if the tax is paid along with interest before the issuance of the show-cause notice, then in that case, show-cause notice need not be issued. In the present case, I find that is on account of bona fide mistake that the service tax was not paid and as soon as it was pointed out by the audit part, the assessee paid the service tax along with interest. Further I find that there was no material brought on record by the Revenue to establish that there was suppression on the part of the assessee. Further on identical facts, this Tribunal in the case of Bh

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Refund of accumulated ITC due to lower rate of GST on finished goods
Query (Issue) Started By: – MohanLal tiwari Dated:- 27-12-2017 Last Reply Date:- 28-12-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Experts,
One of supplier is supplying goods of HSN 8607 @5% GST but almost all inputs required are @ 18%. Now, his ITC is getting accumulated. Please advise whether refund of such accumulated ITC amount is available keeping in mind that during Pre-GST, there was clear provision for not claiming any set-off of Cenvat credit arises due to above.
Reply By KASTURI SETHI:
The Reply:
Extract of FAQs issued by the Board
Q 10. Can any taxable person claim refund of any unutilized ITC at the end of the tax period?
Ans. No,

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ure: Where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council. In such cases also, refund can be applied under Section 54 of the CGST Act, 2017 read with Rule 89 of the CGST Rules, 2017. It should be noted that no refund of unutilised input tax credit is allowed in cases where the goods exported out of India are subjected to export duty. Further, no refund of input tax credit is allowed, if the supplier of goods or services or both avails of drawback in respect of central tax or claims refund of the integrated

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Frequently Asked Questions – GST
GST
Dated:- 27-12-2017

=============
Document 1
F.No. 332/2/2017 -TRU
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
North Block, New Delhi
Dated the -December, 2017
A number of issues were received from trade, individuals and other stake holders
seeking clarification as regards classification of goods and applicable GST rates. The
references were examined in the Fitment Committee and clarifications were issued in the form
of Frequently Asked Questions (FAQs). As of now, three tranches of such FAQs have been
issued. These were published for wider circulation, on 24.07.2017 (21 questions), 03.08.2017
(34 questions) and 29.09.2017 (39 questions).
2.
Certain feedback/requests have been received from stake holders that these
clarifications be issued in the form of circular, so that these have binding effect. Accordingly,
the consolidated FAQs are now being re-issued in the form of circular after

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in brine, in
sulphur water or in other preservative
S. No.
Queries
Replies
5.
6.
7.
in butter milk with salt
(mor milagai in tamil)?
What is HS code and GST
rate of Sangari?
What will be the GST rate
for Arecanut/ Betel nut?
What is the GST rate and
HSN code of Wet Dates?
solutions), but unsuitable in that state for
immediate consumption are classifiable under
heading 0711 and attract 5% GST.
2. Thus, chilli soaked in butter milk with salt
(mor milagai in Tamil) falls under 0711 and
attracts 5% GST.
1. Sangari is dried vegetable and fall under HS
code 0712. It attracts Nil GST.
1. Fresh areca nut / betel nuts fall under heading
0802 and attract Nil GST.
2. Dried areca nut / betel nuts fall under heading
0802 and attract 5% GST.
1. Wet dates fall under heading 0804 and attract
12% GST.
1. Tamarind [fresh] falls under 0810 and attract
Nil GST.
8.
What is the HS code and
GST rate for tamarind?
2.
Tamarind [dry] falls under 0813.
3.
Prior to 22.09.2017

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heading 0801 and
attract Nil GST. As per the HSN Explanatory
Notes, the heading excludes copra, the dried
S. No.
14.
Queries
Replies
What is the HS code and
GST rate for tamarind
kernel?
flesh of coconut used for the expression of
coconut oil (1203).
2. Copra falls under heading 1203 and attracts
5% GST.
1. Tamarind kernel of seed quality attracts Nil
GST, whereas
2. Tamarind kernel of other than seed quality
attracts 5% GST.
15.
What is the HS code and
1.
the GST rate for Isabgol
2.
Isabgol seeds fall under heading 1211.
Fresh Isabgol seeds attract Nil GST.
seeds?
3.
Dried or frozen Isabgol seeds attract 5% GST.
16.
What is the HS code and
1.
the GST rate for Isabgol
husk?
Isabgol husk falls under 1211 and attracts 5%
GST.
17.
What is the HS code for
Mahua Flower and its GST
rate?
1. Mahua flowers fall under heading 1212 and
attract 5% GST.
18.
What is the GST rate on
1.
sugar cane seeds and sugar
cane as such?
19.
What is the HS Code an

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.
What is the HS Code and
GST rate on Peanut Chikki,
Rajgira Chikki, Sesame
Chikki, and shakkarpara?
24.
What is the GST rate on
chocolate
'sandesh'
Bengali misti?
25.
What is HS code and GST
rate for Khari and hard
Butters?
1.
offal or blood; food preparations based on
these products fall under heading 1601 and
attract 12% GST.
As per HS explanatory notes, HS code 1704
covers most of the sugar preparations which
are marketed in a solid or semi-solid form,
generally suitable for immediate consumption
and collectively referred to as sweetmeats,
confectionery or candies.
2. Prior to 15.11.2017, Peanut Chikki, Rajgira
Chikki, Sesame Chikki and shakkarpara
attracted 18% GST.
3. With effect from 15.11.2017, Peanut Chikki,
Rajgira Chikki, Sesame Chikki and
shakkarpara attracts 5% GST. [Notification
No. 41/2017 Central Tax (Rate)]
1. Sandesh, whether or not containing chocolate,
attract 5% GST.
1. Khari and hard butters fall under heading
1905 and attract 18%

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ahar attracted 18%
GST.
Development Scheme?
30.
What is the HS Code and
GST
rate on chena
3. With effect from 13.10.2017, food
preparations put up in unit containers and
intended for free distribution to economically
weaker sections of the society under a
programme duly approved by the Central
Government or any State Government
[including Pushtaahar] falling under chapters
19 or 21 attract 5% GST, subject to specified
conditions. [Notification No. 39/2017-Central
Tax (Rate)]
1. Products like halwa, barfi (i.e. khoa product),
laddus falling under HS code 2106, are
sweetmeats and attract 5% GST.
31.
32.
products, halwa, barfi (i.e.
khoa product), laddu?
What is the HS Code and 1. Sharbat falls under HS code 2106 and attracts
GST rate on sharbat?
What is the GST rate on
'Khakhara' (traditional
food)?
18% GST.
1. Khakhra falls under “Namkeens, bhujia,
mixture, chabena and similar edible
preparations in ready for consumption form”
classifiable under 2106 90.

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rice
1.
bran”
produced during extraction
HS code 2306 includes de-oiled rice bran
obtained as a residue after the extraction of oil
from rice bran.
of vegetable oil from 'Rice
Bran'?
2.
37.
What is the HS code and
GST rates for Cotton Seed
oil cake?
De-oiled bran supplied for use as cattle feed
attracts Nil GST.
3. De-oiled rice bran for other uses attracts 5%
GST.
1. Cotton seed oil cakes fall under HS Code
2306.
2. Prior to 22.09.2017,
(i) Cotton seed oil cakes for use as aquatic feed
including shrimp feed and prawn feed,
poultry feed & cattle feed attract Nil GST;
and
(ii) Cotton seed oil cakes for other uses attract
5% GST.
3. With effect from 22.09.2017 cotton seed oil
cakes attract Nil GST. [Notification No.
28/2017 Central Tax (Rate)]
1. Dog or cat foods fall under heading 2309 and
attracts 18% GST under the residual entry S.
No. 453 of Schedule IV.
38.
What is the HS code and
GST rate for Pet Food?
39.
What 1S the
GST
1.
Compensation Ces

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GST rate of 5%, tobacco leaves means,
leaves of tobacco as such or broken tobacco
leaves or tobacco leaves stems.
Sterilisation pouches are different from
aseptic packaging paper.
packaging paper? What is
the GST rate
sterilization pouches?
2.
on
Sterilisation pouches fall under heading 3005
and attract 12% GST
44.
45.
What is the GST rate on
Nail Polish?
What is the GST rate on
Lobhan?
1. Nail Polish [whether in large quantities say 50
to 100 litres or in retail packs] falls under
heading 3304.
2. Prior to 15.11.2017, Nail Polish attracted
28% GST.
3. With effect from 15.11.2017, Nail Polish
attracts 18% GST. [Notification No. 41/2017
Central Tax (Rate)]
1. Lobhan is classified under HS code 3307 41
00.
2. Prior to 22.09.2017, lobhan attracted 12%
GST.
3. With effect from 22.09.2017, lobhan attracts
5% GST. [Notification No. 27/2017 Central
Tax (Rate)]
46.
What is the HS code and
1.
GST rate for Wipes for
babies?
(i)
Baby wipes are classified on

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d soaps, in form of
bars, cakes, moulded pieces or shapes falling
under heading 3401 [except 3401 30] and
attract 18% GST.
3. Prior to 15.11.2017, Other organic surface-
active products and preparations falling
under sub-heading 3401 30 and organic
surface-active agents and preparations
falling under heading 3402 attracted 28%
GST.
4. With effect from 15.11.2017, Other organic
surface-active products and preparations
falling under sub-heading 3401 30 and
organic surface-active agents and
preparations falling under heading 3402
attract 18% GST rate. [Notification No.
41/2017 Central Tax (Rate)]
1. HS code 3824 covers prepared binders for
foundry moulds or cores; chemical products
and preparations of the chemical or allied
industries (including those consisting of
mixtures of natural products).
2. Thus, resin coated sand falls under HS code
3824 and attracts 18% GST.
1. These items are classified under HS code
3926.
of plastic, documents bag
2.
Prior to 15.11.

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for use in
schools or offices?
What is the GST rate and
HSN code of Raw and
processed wood of
Malaysia saal and marandi
wood?
What is the GST tax rate on
“stitched Sal Leaf plate”
used as plate for eating?
3. With effect from 22.09.2017, rubber bands
attract 12% GST. [Notification No. 27/2017
Central Tax (Rate)]
1.
Jute bags fall under HS Code 4202 22 30 and
Khadi cotton bags fall under HS code 4202
22 20.
2. Prior to 15.11.2017, Jute bags and Khadi/
cotton bags attracted 18% GST.
3. With effect from 15.11.2017, Jute bags and
Khadi cotton bags attract GST rate of 12%.
[Notification No. 41/2017 Central Tax (Rate)]
1. Wood in the rough, whether or not stripped of
bark or sapwood, or roughly squared, is
classifiable under heading 4403 and attracts
18% GST.
1.
2.
Articles of plaiting material including stitched
Sal leaf plates fall under HS code 4602.
Prior to 22.09.2017, sal leaf plates attracted
12% GST.
3. With effect from 22.09.2017, sal leaf plates
at

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boxes and cases, of non-corrugated
paper and paperboard, falling under heading
4819 and attracts GST rate of 18% under entry
153A of schedule-III. [Notification No.
41/2017 Central Tax (Rate)]
What is the classification 1. Duty Credit Scrip [MEIS etc.] fall under
and GST rate for sale of
heading 4907.
58.
59.
Export Incentives Licences
2.
like MEIS, SEIS and IEIS?
Prior to 22.09.2017, Duty Credit Scrip [MEIS
etc.] attracted 12% GST.
3.
What is the classification
and GST for posters with
photographs images etc.
printed on it using Digital
Offset Press / Digital
printers on coated
uncoated paper?
What is the classification
and GST for posters with
photographs images etc.
printed on Digital Printers
With effect from 22.09.2017, Duty Credit
Scrip [MEIS etc.] attracted 5% GST.
[Notification No. 27/2017 Central Tax (Rate)]
4. With effect from 13.10.2017, Duty Credit
Scrip [MEIS etc.] attract Nil GST.
[Notification No. 35/2017 Central Tax (Rate)]
1. These item

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attract 12% GST.
1. Sarees and dhoti are classifiable under
different headings depending on their
constituents and attract GST rate as under:
Constit Description
HS
code
GST
Rate
63.
uent
fibre
Silk
Woven fabrics 5007
of silk sarees
5%
Cotton
Of not more than
5208
5%
200 gsm
Of more
than
5209
5%
200 gsm
S. No.
Queries
Replies
Man-
Of any gsm
5407 or
5%
made
5408
filament
s yarn
64.
65.
66.
67.
68.
What will be the GST rate
on embroidered sarees,
sarees with chikan work,
Banarasi sarees and other
sarees?
For
cotton ginning
business, will the 5% GST
on raw cotton be paid
directly by factories on
reverse charge basis or it is
paid to the agent and later
claimed? (Agent being the
mediator
between
unregistered farmer and the
factories).
Will 5% GST on raw
cotton be paid directly by
factories on reverse charge
basis and who will pay it?
What is the HSN Code and
GST rate for a Fabric 1.2
MT cut for pant and 2.5
MT cut for a s

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rm of cut pieces.
1. As per the HSN Explanatory Notes, goods of
jute fibres measuring 20,000 decitex or less
are classifiable under heading 5307 as yarn
and attract 5% GST.
S. No.
Queries
Replies
69.
70.
What is the classification
and GST rate for manmade
fishnet twine?
2. Goods of jute fibres measuring more than
20,000 decitex are classifiable under heading
5607 as twine and attract 12% GST.
3. Sacks and bags, of a kind used for the packing
of goods are classifiable under heading 6305
and attract 5% / 12% GST, depending on their
sale value not exceeding or exceeding Rs.
1000 per piece.
4. Woven fabrics of jute are classifiable under
heading 5310 and attract 5% GST, with no
refund of unutilised ITC.
1. As per the HSN Explanatory Notes, goods of
man-made fibres (including those yarns of
two or more monofilaments of Chapter 54)
measuring 10,000 decitex or less are
classifiable under Chapter 54 or 55 as yarn.
Prior to 13.10.2017, yarn falling under these
attr

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ece, attract 5% GST. Garments or made
up articles of sale value exceeding Rs.1000
per piece attract 12% GST.
The sale value referred to in the relevant
entries refers to the transaction value and not
the retail sale price of such readymade
garments.
Queries
Replies
S. No.
72.
73.
Readymade garments of 2.
sale value exceeding Rs.
1000 per piece attract 12%
GST.
How does a supplier
determine what rate to
charge on readymade
garments?
Footwear having a retail
sale price not exceeding
Rs.500 per pair [provided
that such retail sale price is
indelibly marked or
embossed on the footwear
itself] attracts 5% GST.
Does the retail sale price
referred to above include
the GST?
What is the classification
of Hand Decorative
Figurines and Hand
Decorative Artefacts made
of marble powder, stone
and unsaturated resin?
Therefore, if a wholesaler supplies readymade
garments for a transaction value of Rs.950 per
piece to a retailer, the GST chargeable on such
readyma

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ds
attract 12% GST. [Notification No. 27/2017
Central Tax (Rate)]
1. Lac or shellac bangles are classifiable under
heading 7117.
Prior to 15.11.2017, Lac or shellac bangles
attracted 3% GST.
74.
What is the HS code and
GST rate for lac or shellac
bangles?
2.
3. With effect from 15.11.2017, Lac or shellac
bangles attract Nil GST. [Notification No. 41
/2017 Central Tax (Rate)]
75.
What is the HS code for
Solar Panel Mounting
Structure and its GST rate?
1.
Structures of iron or steel fall under heading
7308 and structures of aluminium fall under
heading 7610 and attract 18% GST.
2.
Solar Panel Mounting Structure, depending
on the metal they are made of, fall under 7308
or 7610 and attract 18% GST.
Queries
Replies
S. No.
76.
7315 includes:
What will be classification 1. As per the HS explanatory notes, HS code
of two wheelers chain and
applicable GST rate
a) Transmission chains for cycles,
automobiles or machinery.
b) Anchor or mooring chains; lifting,

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of the Notification
prescribing GST rates.
1. These are agricultural hand tools.
2. Agricultural hand tools fall under 8201 and
attract Nil GST.
1. Filters or Water Purifiers fall under heading
8421 and attract 18% GST.
80.
What is the HS code and
1.
GST rate of parts of
Machines falling under HS codes 8432, 8433,
8434 and 8436 attract 12% GST.
machines falling under HS
2.
However, parts of such machines falling
under HS code 8432, 8433, 8434 and 8436
S. No.
81.
82.
Queries
Replies
code 8432, 8433, 8434 and
8436?
attract 18% under the residual entry S.No.453
of Schedule III of the notification prescribing
GST rates.
What is the HS code of 1. The HS code of Chaff cutter is 8436 10 00 and
chaff cutter?
it attracts a GST rate of 12%.
What is the HS code and
GST rate of parts of sewing
machine?
1.
HS code for sewing machine is 8452 and it
attracts 12% GST.
2. Parts of sewing machine falling under HS
code 8452 attract 12% GST. [Notification No.
41/2017

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o. 41/2017
Central Tax (Rate)]
4. However, two-way radio (Walkie talkie)
falling under HS code 8525 60 used by
defence, police and paramilitary forces attract
12% GST.
1. Railway wagons are classifiable under
heading 8606 and attract 5% GST, with no
refund of unutilised ITC.
S. No.
Queries
Replies
2. Therefore, used railway wagons also attract
5% GST.
88.
Whether, motor vehicles
cleared as ambulances duly
1.
fitted with all the fitments,
furniture and accessories
necessary for an ambulance
from the factory
manufacturing such motor
vehicles will be exempted
from Compensation cess
irrespective of place of
supply
2.
3.
89.
What is the GST rate for
1.
goods falling under HS
code 9021 40 to 9021 90?
2.
90.
91.
92.
What is the HS code for
Office revolving chairs?
What is the GST rate for
Portable and Mobile
Toilets?
What is the GST rate on
Rakhi?
HS code 8703 covers specialised vehicles,
which includes ambulances.
Motor vehicles cleared as ambul

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Frequently Asked Questions – GST
GST
Dated:- 27-12-2017

Q. When will e-way bill system be applicable?
Ans. As decided at the 24th GST Council meeting, nationwide e-way Bill will be made compulsory from 01.02.2018; trials to start from 16.01.2018
Q. What is the last date for filing TRAN-1?
Ans. 27.12.2017. Please refer Orders 9/2017-GST and 10/2017-GST, both dated 15.11.2017
Q. Does aggregate turnover include value of inward supplies received on which RCM is payable?
Ans. Ag

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Appointment of Nodal officer for acting as a single point contact with DGGST, New Delhi
GST
Dated:- 27-12-2017

DIRECTORATE GENERAL OF GOODS AND SERVICES TAX
FIFTH FLOOR, MTNL TELEPHONE EXCHANGE BUILDING
8-BHIKAJI CAME PLACE, NEW DELHI-110066
F. No. V(30)/DGGST/Nodal Officer/21/2017/1222
Dated 15/12/2017
To
All the Chief Commissioners of GST
Madam/Sir,
Sub: Appointment of Nodal officer for acting as a single point contact with DGGST, New Delhi.
The DGGST have been created

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ITC ON BUS PURCHASE – GIVEN ON RENT TO COMPANY FOR THEIR EMPLOYEES PICK UP AND DROP
Query (Issue) Started By: – RAVINDRA SANCHETI Dated:- 27-12-2017 Last Reply Date:- 13-3-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Hello Sir
I have following query
– Assessee have purchased one Bus and one car to give on rent to different companies for their employees and guest pick up and dropping facility. They charged rent on monthly basis including per KMS basis. Need clarifications on following with reference to Notification no 11/2017, 20/2017, 31/2017 of Central Tax (Rate)
1. What should be the SAC code for rent services – 9964 passenger transport services or 9966 Rental Services of Transport Vehicle. As per me should be 9966.

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en on Rent .
As per Sec 17(5)(a) – ITC will not be available on PURCHASE OF MOTOR VEHICLE & OTHER CONVEYANCE except when it is for transportation of passengers . It will not be correct to avail the credit on Rental services.
Clause vi – 9964 covers where owner of motor vehicle used it for transporting passenger . In your case its being rented out , hence it covers under 9966 .
Regards
Reply By CS SANJAY MALHOTRA:
The Reply:
ITC Credit is available if the vehicle is given on rent. It's usage can be for any purpose and in your case, the service rendered is Renting of Motor Vehicle and ITC admissible.
Reply By KASTURI SETHI:
The Reply:
Sh.CS Sanjay Malhotra Ji,
Sir, Such replies/clarification are worth saving to be used as ready

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The Himachal Pradesh Goods and Services Tax (Fifteenth Amendment) Rules, 2017.
70/2017-State Tax Dated:- 27-12-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
Dated: Shimla-2 Dated 27th December, 2017
Notification No. 70/2017-State Tax
No. EXN-F(10)-43/2017.- In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Fifteenth Amendment) Rules, 2017.
(2) They shall come into force with effect from 21st December, 2017.
2. In the Himachal Pradesh Goods and Services Tax Rules, 2017, –
(i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:-
“6. Zero rated supp

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ue
Integrated Tax
Central Tax
State/Union
Territory Tax
No.
Date
Taxable Value
Integrated 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)
Sl.No.
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 b

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ame –
Designation / Status”;
(iii) in FORM GST RFD-01A,-
(a) in Table 7, in clause (g), for the words “Recipient of deemed export”, the words “Recipient of deemed export supplies/ Supplier of deemed export supplies ” shall be substituted;
(b) after the DECLARATION [rule 89(2)(f)], the following 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

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xable Value
Integrated Tax
Central Tax
State/Union territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
“;
(d) 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)
Sl.No.
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
“.
By Order,
Additional Chief Secretary (E&T) to the
Government of Himachal Pradesh
Note:- The principal rules were published in the Gazette of Himachal Pradesh vide notification No. EXN-F(10)-13/2017, dated the 27th June, 2017, published vide number EXN-F(10)-13/2017, dated the 29th June, 2017 and last amended vide notification No. 55/2017-

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Amendment in Jammu and Kashmir Goods and Services Tax Rules, 2017
SRO 529 Dated:- 27-12-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu
Notification
Jammu, the 27th December, 2017
SRO 529 – In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government on the recommendation of the council, hereby makes the following amendments in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely: –
(i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTTN of recipient
Invoice details
Shipping bill/ Bill of export
Integrated Tax
Central Tax
State / UT Tax
Cess
No.
Date
Value
No.
Date
Rate
Taxable value
Amt.
Rate
Taxable value
Amt
Rate
Taxable value
Amt
1
2
3
4

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–
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl. No.
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 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 suppli

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e DECLARATION [rule 89(2)(f)], the following 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 said supplies and also, the recipient has not availed any input tax credit on such supplies.
Signature
Name –
Designation / Status
UNDERTAKING
I hereby unde

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In order to delegates the power to all jurisdictional Joint Commissioners (ST) in the Divisions to authorize officers in the Division to exercise powers under sub-section (12) of Section 67 of the Andhra Pradesh Goods and Services Tax Act, 2017.
NO.CCW/GST/74/2017 Dated:- 27-12-2017 Andhra Pradesh SGST
GST – States
GOVERNMENT OF ANDHRA PRADESH
COMMERCIAL TAXES DEPARTMENT
ORDER NO.CCW/GST/74/2017
DATED 27-12-2017
In partial modification of the proceedings of the undersigned in the re

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ITC ON MOTOR VEHICLE INSURANCE
Query (Issue) Started By: – susmis666 susmis666 Dated:- 26-12-2017 Last Reply Date:- 23-2-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Experts,
I have a firm named as 'xyz solutions' (trade name). The firm has GST registration and I am the sole proprietor of this firm (legal name = my name).
I have a car having commercial registration with taxi passing. The vehicle is being used for public transport. Here the vehicle is registered under my name.
And here is my question, "would i be able to claim the ITC on GST amount on buying/renewal of the motor vehicle insurance policy?"
Awaiting response, Thanks…
Reply By KASTURI SETHI:
The Reply:
Not allowed.
Reply By KA

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Total collection under GST for the month of December 2017 has been 80,808 crores till 25th December 2017
GST
Dated:- 26-12-2017

Total Revenue Collection under GST: The total collection under GST for the month of December 2017 has been ₹ 80,808 crores till 25th December 2017. 99.01 lakh taxpayers have been registered under GST so far till 25th December, of which 16.60 lakh are composition dealers which are required to file returns every quarter. 53.06 lakh returns have been filed for the month of November till 25th December.
Revenue of States: Of the ₹ 80,808 crores collected under GST for the month of December, 2017 (upto 25th December), ₹ 13,089 crores have been collected as CGST, ₹ 18,650 crores has

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TRAN1 ITC REVERSAL
Query (Issue) Started By: – Kusalava InternationalLimited Dated:- 26-12-2017 Last Reply Date:- 27-12-2017 Goods and Services Tax – GST
Got 3 Replies
GST
I want to know what is the amount to be entered in Tran1 Table 5c "ITC reversal relatable to C-Forms & F-Forms" and Transition ITC.
Reply By ANITA BHADRA:
The Reply:
Dear Sir
You need to enter differential Tax amount for pending Form C/F/H/I Form .
It means you paid concessional amount and issue thes

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