Court Stays Service Tax Notice Issued Post-GST; Lacks Jurisdiction, Halts Further Proceedings Pending Returnable Date.
Case-Laws
Service Tax
Demand of service tax – Validity of SCN – POST GST
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Seeks to extend the time limit for filing FORM GST ITC-01
67/2017 Dated:- 21-12-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 67/2017 – Central Tax
New Delhi, the 21st December, 2017
G.S.R. 1528 (E).- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 4
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Seeks to extend the time limit for filing FORM GSTR-5
68/2017 Dated:- 21-12-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No.68/2017 – Central Tax
New Delhi, the 21st December, 2017
G.S.R. 1529 (E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referre
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Seeks to extend the time limit for filing FORM GSTR-5A
69/2017 Dated:- 21-12-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 69/2017 – Central Tax
New Delhi, the 21st December, 2017
G.S.R. 1530 (E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and in supersession of notification No. 61/2017-Central Tax, dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide numbe
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Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017
70/2017 Dated:- 21-12-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No. 70/2017 – Central Tax
New Delhi, the 21st December, 2017
G.S.R. 1531 (E):- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, –
(i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTTN of recipient
Invoice details
Shipp
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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 being claimed and the amount does not exceed the a
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ST 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 refund is being claimed and the recipient
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State/Un ion 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
“.
[F. No. 349/58/2017-GST(Pt.)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June,2017, published vide number G.S.R 610 (E), dated the 19thJune, 2017 and last amended vide notification N
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Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries–Reg.
22/22/2017 Dated:- 21-12-2017 CGST – Circulars / Ordes
GST
Circular No. 22/22/2017-GST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, dated 21st December, 2017
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/
Commissioners of Central Tax (All)
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries-Reg
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017, for the purpose of uniformity in the implementation of the Act, it has been decided to clarify this matter.
2. It is seen that clause (c) of sub-rule (1) of rule 55 of the Central Goods and Services Tax Rules, 2017 (hereafter referred as “the said Rules”) provides that the supplier shall issue a delivery challan for the initial transportation of goods where such transportation is for reasons other than by way of supply. Further, sub-rule (3) of the said rule provides that the said delivery challan shall be declared as specified in rule 138 of the said Rules. It is also seen that sub-rule (4) of rule 55 of the said Rules provides that where the goods being transported are for the purpose of supply to the recipient but the tax invoice c
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5. It is further clarified that in case of supply by artists through galleries, there is no consideration flowing from the gallery to the artist when the art works are sent to the gallery for exhibition and therefore, the same is not a supply. It is only when the buyer selects a particular art work displayed at the gallery, that the actual supply takes place and applicable GST would be payable at the time of such supply.
6. It is requested that suitable trade notices may be issued to publicize the contents of this circular.
7. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Board.
8. Hindi version would follow.
(Upender Gupta)
Commissioner (GST)
Circular, Trade Notice
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Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc.- regarding
23/23/2017 Dated:- 21-12-2017 CGST – Circulars / Ordes
GST
Circular No.23/23/2017-GST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, dated 21st December, 2017
To,
The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /
Commissioners of Central Tax (All)
The Principal Director Generals / Director Generals (All)
Madam/Sir,
Subject: Issues in respect of maintenance of books of accounts relating to addition
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er referred to as 'the CGST Act') both the principal and the auctioneer are required to maintain the books of accounts relating to their additional place(s) of business in such places. It has been represented that both the principal as well as the auctioneer may be allowed to maintain the books of accounts relating to the additional place(s) of business at their principal place of business itself.
3. The issue has been examined. In exercise of the powers conferred under section 168 (1) of the CGST Act, for the purpose of uniformity in the implementation of the Act, it is hereby clarified that –
(a) The principal and the auctioneer of tea, coffee, rubber etc. are required to declare warehouses where such goods are stored as their additiona
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proper officer in writing about the maintenance of books of accounts relating to additional place(s) of business at their principal place of business.
(d) Further, the principal or the auctioneer shall be eligible to avail input tax credit (ITC) subject to the fulfilment of other provisions of the Act and the rules made thereunder.
4. It is further clarified that this Circular is applicable to the supply of tea, coffee, rubber, etc. where the auctioneer claims ITC in respect of the supply made to him by the principal before the auction of such goods and the said goods are supplied only through auction.
5. It is requested that suitable trade notices may be issued to publicize the contents of this Circular.
6. Difficulty, if any, in imple
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Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling – reg
25/25/2017-GST Dated:- 21-12-2017 CGST – Circulars / Ordes
GST
Circular No. 25/25/2017-GST
F. No. 275/22/2017-CX.8A
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, dated 21st December, 2017
To,
Principal Chief Commissioners/Chief Commissioners/Principal
Commissioners/Commissioner of Central Tax (All)
Principal Director Generals/Director Generals (All)
Sub: Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling – reg
As per rules 104 and 106 of the CGST Rules, 2017 (hereinafter referred to as “the CGST Rules”) the application for obtaining an advance ruling and filing an appeal against anadvance ruling shall be made by the applicant on the common portal. However, due to the unavailability of the requisite forms on the common po
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d procedure are prescribed for the manual filing and processing of the applications.
Form and Manner of Application to the Authority for Advance Ruling
3. An application for obtaining an advance ruling under sub-section (1) of section 97 of the CGST Act and the rules made thereunder, shall be made in quadruplicate, in FORM GST ARA-01. The application shall clearly state the question on which the advance ruling is sought. The application shall be accompanied by a fee of five thousand rupees which is to be deposited online by the applicant, in the manner specified under section 49 of the CGST Act. It is reiterated that though the application shall be filed manually till the advance ruling module is made available on the common portal, the fee is required to be deposited online in terms of section 49 of the CGST Act.
4. In orderto make the payment of fee for filing an application for Advance Ruling on the common portal, the applicant has to fill his details using “Generate User ID for
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in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family or by the authorised signatory of such Karta;
(c) in the case of a company, by the Chief Executive Officer or the authorised signatory thereof;
(d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf;
(e) in the case of a firm, by any partner thereof, not being a minor or the authorised signatory thereof;
(f) in the case of any other association, by any member of the association or persons or the authorised signatory thereof;
(g) in the case of a trust, by the trustee or any trustee or the authorised signatory thereof; or
(h) in the case of any other person, by some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48 of the CGST Act.
Form and Manner of Appeal to the
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a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the applicant or the concerned officer or the jurisdictional officer, as the case maybe.
8. The appeal, the verification contained therein and all the relevant documents accompanying such appeal shall be signed-
(a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and
(b) in the case of an applicant, in the manner specified in Para 5 above.
9. The application for advance ruling or the appeal before the Appellate Authority shall be filed in the jurisdictional office of the respective State Authority for Advance Ruling or the State Appellate Authority for Advance Ruling respectively.
10. If the space provided for answering any item in the Forms is found to be insufficient, separate sheets may be used. Further, the application, the verification appended thereto, the Annexures to the application and the statement
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Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger- Reg.
24/24/2017 Dated:- 21-12-2017 CGST – Circulars / Ordes
GST
Superseded Vide Circular No. 125/44/2019-GST dated 18-11-2019
Circular No.24/24/2017-GST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, dated the 21st December, 2017
To,
The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax (All)
The Principal Director Generals / Director Generals (All)
Madam/Sir,
Sub – Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger- Reg.
Due to the non-availability of the refund module on the common portal, it has been decided by the competent authority, on the recommendations of the Cou
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f rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies) of goods or services or both except those supplies which are notified by the Government on the recommendations of the Council (section 54(3) of the CGST Act refers);
(ii) refund of tax on the supply of goods regarded as deemed exports; and
(iii) refund of balance in the electronic cash ledger.
2.0 It is clarified that refund claims in respect of zero-rated supplies and on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger shall be filed for a tax period on a monthly basis in FORM GST RFD-01A.However, in case registered persons having aggregate turnover of up to ₹ 1.5 crorein the preceding financial year or the current financial year are opting to file FORM GSTR-1 quarterly (notification No. 57/2017-Central Tax dated 15.11.2017 refers), such persons shall apply for refund on a quarterly basis. Further, it is st
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ded. This undertaking should be submitted manually along with the refund claim till the same is available in FORM RFD-01A on the common portal.
3.0 In case of refund claim arising due to inverted duty structure, the following statements – Statement 1 and Statement 1A of FORM GST RFD-01A have to be filled:-
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 such inverted rated supply of goods
Adjusted total turnover
Net input tax Credit
Maximum refund amount to be claimed [(1×4÷3)-2]
1
2
3
4
5
Statement 1A [rule 89(2)(h)]
Refund type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl. No.
Details of invoices of inward supplies received
Tax paid on inward supplies
Details of invoices of outward supplies issued
Tax paid on outward supplies
No.
Date
Taxa
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manually along with the refund claim. Similarly, in case the refund is filed by the recipient of deemed export supplies, an undertaking by the supplier of deemed export supplies that he shall not claim the refund in respect of such supplies is also required to be furnished manually. The procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export as laid down in Circular No. 14/14/2017-GST dated 06.11.2017 needs to be complied with.
4.1 Further, as per the provisions of rule 89(2)(g) of the CGST Rules, the following statement 5B of FORM GST RFD-01A is required to be furnished for claiming refund on supplies declared as deemed exports:-
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/ Deta
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ounter- part tax authority within seven working days for the purpose of payment of the relevant sanctioned refund amount of tax or cess, as the case may be. This time limit of seven working days is also applicable to refund claims in respect of zero-rated supplies being processed as per Circular No. 17/17/2017-GST dated 15.11.2017 as against the time limit of three days prescribed in para 4 of the said Circular. It must be ensured that the timelines specified under section 54(7) and rule 91(2) of the CGST Rules for the sanction of refund are adhered to.
6.0 In order to facilitate sanction of refund amount of central tax and State tax by the respective tax authorities, it has been decided that both the Central and State Tax authority shall nominate nodal officer(s) for the purpose of liasioning through a dedicated e-mail id. Where the amount of central tax and State tax refund is ordered to be sanctioned provisionally by the Central tax authority and a sanction order is passed in accor
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Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
Order No. 11/2017 Dated:- 21-12-2017 CGST – Circulars / Ordes
GST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi, the 21st December, 2017
Order No. 11/2017-GST
Subject: Extension of time limit for intimation of details of sto
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Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
14/2017-GST Dated:- 21-12-2017 Bihar SGST
GST – States
Government of Bihar
commercial Taxes Department
Office Order No.-14/2017-GST
In exercise of the powers conferred by sub-rule (4) of rule 3 of the Bihar goods and Services Tax Rule, 2017 read with section 168 of the Bihar Goods and Services Tax Act, 2017, (hereaft
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The Bihar Goods and Services Tax (Eleventh Amendment) Rules, 2017.
S.O. 308 Dated:- 21-12-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
The 21st December 2017
S.O. 308, dated the 21st December 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Bihar Goods and Services Tax (Eleventh Amendment) Rules, 2017.
(2) They shall come into force with effect from 21st December, 2017.
2. In the Bihar Goods and Services Tax Rules, 2017, –
(i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/ Bill of export
Integrated Tax
Central Tax
State Tax/UT Tax
Cess
No.
Date
Value
No.
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7
8
9
10
11
121
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 Tax/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
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nt of deemed export/ Supplier of deemed export” 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 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
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Seeks to extend the time limit for filing FORM GST ITC-01.
I-AF/ 2017 Dated:- 21-12-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
DEPARTMENT OF COMMERCIAL TAXES
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
VANIJYA TERIGE KARYALAYA, GANDHINAGAR, BENGALURU-560009
NOTIFICATION (I-AF/ 2017)
No. KGST.CR.01/17-18, Dated: 21.12.2017
In pursuance of section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as
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Seeks to extend the time limit for filing FORM GSTR-5
I-AG/2017 Dated:- 21-12-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
DEPARTMENT OF COMMERCIAL TAXES
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
VANIJYA TERIGE KARYALAYA, GANDHINAGAR, BENGALURU-560009
NOTIFICATION (I-AG/2017)
No. KGST.CR.01/17-18, Dated: 21.12.2017
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Karnataka Goods and Services Tax Act, 2017
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Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
11/2017-GST Dated:- 21-12-2017 Jharkhand SGST
GST – States
GOVERNMENT OF JHARKHAND
COMMERCIAL TAXES DEPARTMENT
File No.- Va Kar/GST/16/2017-4556
Ranchi, Dated-21.12.2017
Order No. 11/2017-GST
Subject: Extension of time limit for intimation of details of stock held on the date preceding the date from which the optio
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Extension of time limit for intimation in FORM GST CMP-03
01-AE/2017 Dated:- 21-12-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
DEPARTMENT OF COMMERCIAL TAXES
Office of the Commissioner of Commercial Taxes, (Karnataka), Vanijya Therige Karyalaya, Gandhinagar,
Bengaluru,
NOTIFICATION (01-AE/2017)
No. KGST.CR.01/17-18, Dated: 21.12.2017
In exercise of the powers conferred by sub-rule (4) of rule 3 of the Karnataka Goods and Services Tax Rules, 2017 read with s
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The Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017
FA-3-91/2017-1-V-(159) Dated:- 21-12-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralya, Vallabh Bhawan, Bhopal
Bhopal, 21st December 2017
No. FA-3-91/2017-1-V-(159).- In exercise of the powers conferred by Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), the State Government, hereby further amends the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:-
1. They shall come into Force on the date of their publication in the Official Gazette.
2. In the Madhya Pradesh Goods and Services Tax Rules,
(i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/Bill of export
Integrated Tax
Central Tax
State/UT Tax
Cess
No.
Date
Value
No.
Date
Rate
Taxable Value
Amt.
Rate
Tax
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A, 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 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
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pplies” 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 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 –
Designatio
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Extension of time limit for filling of FORM GST ITC-01 for period of July 17 to November 17 upto 31.01.2018.
67/2017-State Tax Dated:- 21-12-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010
dated the 21st December 2017
NOTIFICATION
Notification No. 67/2017-State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.-In exercise of the powers conferred by section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter referred to as the “said Act”), and clause (b) of sub-rule (1) of rule 40 of the Maharashtra Goods and Services Tax Rules, 2017, and in supe
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Extension of time limit for furnishing FORM GSTR-5 for the period of July,2017 to December,2017 upto 31.01.2018.
68/2017-State Tax Dated:- 21-12-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010
dated the 21st December 2017
NOTIFICATION
Notification No. 68/2017-State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.-In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter referred to as the “said Act”), and in supersession of notification No. 60/2017-State Tax, dated
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Extension of time limit for furnishing FORM GSTR-5A for the period of July,2017 to December,2017 upto 31.01.2018
69/2017-State Tax Dated:- 21-12-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010
dated the 21st December 2017
NOTIFICATION
Notification No. 69/2017-State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.-In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and in supersession of notific
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Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
11/2017-MGST Dated:- 21-12-2017 Maharashtra SGST
GST – States
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai-400010,
dated the 21st December 2017.
ORDER
Order No. 11/2017- MGST
No. JC(HQ)-1/GST/2017/Order/19/ADM-8
Subject: Extension of time limit for intimation of details of stock held on
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M/s Ultratech Cement Ltd. Versus Commissioner of GST & Central Excise, Nagpur
Central Excise
2018 (2) TMI 6 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 21-12-2017
E/87335 & 87337/17 – A/92117-92118/2017
Central Excise
Shri Ramesh Nair, Member ( Judicial )
Shri Rajesh Ostwal, Advcoate for Appellant
Shri A.B. Kulgod, Asstt. Commissioner (AR) for Respondent
ORDER
Per : Ramesh Nair
The appellants have availed CENVAT Credit on Diesel Locomotive under capital goods as the same is used for conveyance of the raw materials and finished goods within the factory premises. The adjudicating authority denied the credit on the ground that the diesel locomotive is not covered under the definition of capital goods. The learned Commissioner (Appeals) upheld the disallowance ordered by the adjudicating authority. Therefore, the appellants are before me.
2. Shri Rajesh Ostwal, learned Counsel appearing on behalf of the appellant submits that they have availed the credit on
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raw material/finished goods in the factory of the appellant. As per chapter heading 86 of the Diesel Locomotive, it is not covered under the capital goods. But, there is no dispute that the said goods is used in or in relation to the manufacture of the final product. Therefore, it qualifies as an input and credit is admissible. The very same issue of admissibility of CENVAT Credit on diesel locomotive has been considered by this Tribunal in the case of Bhushan Steel (supra), wherein the Tribunal has passed the following order: –
“5.1 We have carefully considered the submissions and perused the record. The ld. Commissioner (Appeals) in the impugned order has found as under :-
“7. It is seen that the transportation of molten iron from blast furnace to conarc furnace and thereafter to the pig casting machine is an essential part of manufacturing process. Without carriage of such molten metal from one place to another, the manufacturing cannot take place. In doing so, the diesel engin
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ace to another. The torpedo ladle car containing molten iron could have been manually handled from one place to another. But its effectiveness in carrying the molten iron without melting can be enhanced by use of diesel locomotive. Thus the diesel locomotive is no doubt an accessory to the various machines used in the factory. In view of this, I hold that diesel locomotive is an accessory to goods falling under chapter 84, such as blast furnace, conarc furnace and pig casting machine and is thus capital goods. The appellant had correctly availed the Cenvat credit of the duty paid on diesel locomotive.
8. The appellant have also asserted that the use of diesel locomotive in carrying molten metal from blast furnace to conarc furnace and then to pig casting machine is part of the chain of manufacturing processes. There can be no doubt that this is so the case. So also bringing raw materials, like coal and iron ore, to the furnace and to carry empty wagon in the factory is also part of t
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enhanced by the use of Diesel Locomotive. However, he failed to appreciate that once it is a question of handling 300 to 350 molten metal, it is not easy to handle it manually, if not impossible in normal situations. We, thus, record the concern of the appellant, in this regard. Further if we look at this issue beyond the general perception that the locomotive engines are used usually for pulling the passenger/goods trains, we find that Diesel Locomotive torpedo ladle car carrying molten metal up to 300-350 MT not only enhances the effectiveness, but without it the handling, and in turn production of finished goods would not be possible. Thus we uphold the view of ld. Commr. (A) holding diesel locomotive as accessory of capital goods. In these circumstances we do not find any merit in the appeal filed by department. Thus the impugned order is upheld and appeal is dismissed, as above.”
4.1 On the identical issue in the appellant's own case in respect of mono block for railway track
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issible on MBC sleepers.
7. The appellant has also argued on the issue of limitation. They had disclosed the availment of credit in the ER-1 returns. The show cause notice is issued basing on the judgment laid in Vandana Global Ltd. (supra). There is no case for revenue that the appellant has not disclosed the credit details in their accounts or in ER-1 returns. They believed that credit is admissible and maintained proper statutory records reflecting the details of credit. On such score, it cannot be alleged that the appellant has wilfully suppressed facts with intent to evade payment of duty. The Hon'ble Apex Court in Uniworth Textiles Ltd. v. CCE, Raipur – 2013 STPL (web) 69 SC = 2013 (288) E.L.T. 161 (S.C.), relying on the judgment in Pushpam Pharmaceuticals Co. v. CCE, Bombay [1995 Suppl (3) SCC 462 = 1995 (78) E.L.T. 401 (S.C.)] has held that Suppression of facts can have only one meaning. That the correct information was not disclosed deliberately to evade payment of duty. On
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The Nagaland Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
FIN/REV-3/GST/1/08 (Pt-1)/016 Dated:- 21-12-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
=============
Document 1
F.NO.FIN/REV-3/GST/1/08 (Pt-1) 16
1/16
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
NOTIFICATION
Dated: 21st December, 2017
In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State
Government hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Nagaland Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
(2) They shall come into force on the date of issue of this notification.
2. In the Nagaland Goods and Services Tax Rules, 2017, –
(i) inFORM GSTR-1, for Table – 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN of
recipient
Invoice detail
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te
Taxable Value
Integrated
Tax
Central
Tax
territory
State
/Union
territory
Tax
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:-
Refund Type: On account of deemed exports
Sl. No.
“Statement 5B [rule 89(2)(g)]
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
No.
Date
1
2
3
Tax paid
(Amount in Rs)
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
Cess
4
5
6
7
8
(d)for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-
In case refund claimed by recipient
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
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 am
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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:-
4
In case refund claimed by recipient
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
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 recipien
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entral
Tax
State
/Union
No.
Date
Taxable Value
Integrated
Tax
Central
Tax
territory
Tax
State
/Union
territory
Tax
1
2
3
4
5
7
8
9
10
11
12
13
(d)after Statement 5A, the following Statement shall be inserted, namely:-
6
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
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
No.
Date
1
2
3
Tax paid
(Amount in Rs)
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
Cess
4
5
6
7
8
So…
(Taliremba)
Officer on Special Duty (Finance)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)
Copy to:-
1. The Commissioner& Secretary to Governor of Nagaland, Raj Bhavan, Kohima.
2. The Commissioner & Secretary to Chief Minister, Nagaland, Kohima
3. OSD to CS for information of the Chief Secretary.
4. The P.S. to all Ministers, Nagaland Kohima.
5. The P.S. to all Pa
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Extension of time in FORM GSTR-5A.
CT/LEG/GST-NT/12/17/1921-031/2017 Dated:- 21-12-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR
Dated Dimapur, the 21st December, 2017
NOTIFICATION- 31/2017
NO.CT/LEG/GST-NT/12/17/1921.- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and in supersession of notification No. 26/2017, dated the 15th November, 2017, issued by the Office of the Commissioner of State Taxes, Nagaland; Dimapur, dated the 15th November, 20
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Extension of time in FORM GSTR-5.
CT/LEG/GST-NT/12/17/1920-030/2017 Dated:- 21-12-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 21st December, 2017
NOTIFICATION-30/2017
NO.CT/LEG/GST-NT/12/17/1920.- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereinafter
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