Author: admin_gst

Seeks to notify certain supplies as deemed exports under section 147 of the Telangana Goods and Services Tax Act, 2017
G.O.Ms.No. 289 Dated:- 18-12-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
Revenue (CT-II) Department
G.O.Ms.No. 289
Dated: 18-12-2017
NOTIFICATION
In exercise of the powers conferred by Section 147 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government, on the recommendations of the Council, hereby notifies the supplies of goods listed in column (2) of the Table below as deemed exports, namely:-
TABLE
S.No.
Description of supply
(1)
(2)
1.
Supply of goods by a registered person against Advance Authorisation
2.
Supply

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Notification under section 68 of RGST Act, 2017 read with Rule 138 of RGST Rules, 2017 regarding e-way Bill.
F.12(46)FD/Tax/2017-Pt.-IV-145 Dated:- 18-12-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, Dated: December 18, 2017
In exercise of the powers conferred by section 68 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) read with rule 138 of the Rajasthan Goods and Services Tax Rule, 2017, the State Government, on being satisfied that it is necessary in the public interest so to do, hereby notifies as under, namely:-
(1) Every registered person who causes movement of taxable goods, as mentioned in Annexure appended to this notification, from a place outside the State to a place within the State or from a place within the State to a place outside the State, where consignment value exceeds fifty thousand rupees,-
(i) in relation to a supply; or
(ii

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ber or Airway Bill Number or Bill of Lading Number.
3. Place of Delivery shall indicate the PIN Code of place of delivery.
4. Reason for Transportation shall be chosen from one of the following:
Code
Description
1.
Supply
2.
Export or Import
3.
Job Work
4.
SICD or CKD
5.
Recipient not known
6.
Line Sales
7.
Sales Return
8.
Exhibition or fairs
9.
For own use
10.
Others.
(2) When the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill electronically on the portal after furnishing vehicle number in PART- B of the said format of e-way bill.
(3) Where the e-way bill is not generated under clause (2) above and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part-B

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PART-B.
Explanation: 1. Where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
Explanation: 2. The information in Part-A of e-way bill shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transported by railways or by air or by vessel.
(4) Upon generation of the e-way bill, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the portal.
(5) Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the portal:
Provided that where the goods are transported for a distance of less than ten kilometres within the State from the place of business of the transporter fin

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oods.
(8) Registered supplier may utilize the information furnished in Part-A of e-way bill in the format as provided in clause (1) on the portal to furnish details in FORM GSTR-1:
Provided that when the information has been furnished by an unregistered supplier in e-way bill he shall be informed electronically, if the mobile number or the e-mail is available.
(9) Where an e-way bill has been generated, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of2017).
(10) An e-way bill or a consolidated e-way bill generated under this notification shall be valid for t

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ted as twenty-four hours.
(11) The details of e-way bill generated under this notification shall be made available to the recipient, if he is a registered person, on the portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
(12) Where the recipient referred to clause (II) above does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the portal, it shall be deemed that he has accepted the said details.
(13) The e-way bill generated under this notification or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory.
(14) Notwithstanding anything contained in this notification, no information shall be required to be furnished in the following circumstances, namely:-
(a) where the goods being transported are other than those specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyan

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cause detention or seizure and penalty under section 129 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017).
ANNEXURE
1.
All kinds of furniture including moulded furniture,
2.
All kinds of lubricants.
3.
All kinds of mattresses, cushion, pillows, all types of sheets, and other articles made from foam rubber or plastic foam or other synthetic foam and rubberized coir mattresses,
4.
All kinds of toilet & washing soap and detergents.
5.
All types of bearings.
6.
All types of sanitary goods including sanitary pipes and fittings.
7.
All types of electrical goods including UPS and CVTS.
8.
Butter & Deshi Ghee.
9.
Computers, its software, peripherals and accessories including storage devices,
10.
Cooling equipments including air conditioners and refrigerators.
11.
Non-ferrous metals, alloys and wires thereof.
12.
Dry fruits including Clove, Cardamom, Pepper and betel nut.
13.
Raw or refined edible oil and Hydrogenated vegetable Oil.
14.
Electron

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Applicability of IGST / GST on goods transferred / sold while being deposited in a warehouse
PUBLIC NOTICE NO. 157/2017 Dated:- 18-12-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS, NS-III
MUMBAI CUSTOMS ZONE-II JAWAHARLAL NEHRU CUSTOM HOUSE,
NHAVA SHEVA, TAL:- URAN, DIST : RAIGAD. PIN – 400 707.
F. No. S/22-Gen-402/2017-18/AM(I)/JNCH. Pt. I
Dated: 18.12.2017
PUBLIC NOTICE NO. 157/2017
Subject: Applicability of IGST / GST on goods transferred / sold while being deposited in a warehouse. -reg.
Attention of the Importers, Exporters, General Trade, Port Terminal Operator, Shipping Lines / Shipping Agents, CFSs coming under the jurisdiction of JNCH, Nhava Sheva and all other stakeholders is invited to Circular No. 46/2017-Customs, dated 24th November 2017 [F. No: 473/10/2017-LC] on the above subject issued consequent to various References received from the trade regarding levy of IGST/GST on sales of goods deposited in a customs bonded warehouse.
2. Chapte

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ction (1) of Section 15 of the Customs Act provides that the rate of duty or tariff valuation for an ex-bond Bill of Entry shall be the date on which it is filed. There is no provision to vary the assessable value of the goods at the ex-bond stage unless they are such goods on which tariff valuation applies. Therefore, duties of customs (BCD + IGST) shall be paid on the imported goods at the stage of ex-bonding on the value determined under section 14 of the Customs Act.
4. However, the transaction of sale / transfer etc. of the warehoused goods between the importer and any other person may be at a price higher than the assessable value of such goods. Such a transaction squarely falls within the definition of “supply” as per section 7 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as, “CGST Act”) and shall be taxable in terms of section 9 of the CGST Act read with section 20 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as, “IGST

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toms bonded warehouse and are transferred by the importer to another person, the transaction will be subject to payment of IGST at the value determined as per section 20 of the IGST Act read with section 15 of the CGST Act, 2017 and the rules made thereunder and the tax liability shall be reckoned as per section 9 of the CGST Act, 2017.
5.2 However, it may be noted that so long as such goods remain deposited in the warehouse the customs duty to be collected shall remain deferred. Further, it is only when such goods are ex-bonded under section 68, shall the deferred duty be collected, at the value as had been determined under section 14 of the Customs Act, 1962 in addition to IGST leviable, as indicated at Para 5.1 above. An illustrative chart on in bond sales and clearance thereof is attached as Annexure.
6. In case of any difficulty, the specific issue may be brought to the notice of Deputy/Assistant Commissioner in charge of Bond Section / Appraising main (Import),NS-III (email ad

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The proportion of value attributable to different States or Union territories, in the case of supply of advertisement services to the Central Government, a State Government, a statutory body or a local authority…..
Rule 3
GST
IGST Rules
Integrated Goods and Services Tax Rules, 2017
1[3. The proportion of value attributable to different States or Union territories, in the case of supply of advertisement services to the Central Government, a State Government, a statutory body or a local authority, under sub section (14) of section 12 of the Integrated Goods and Services Tax Act, 2017, in the absence of any contract between the supplier of service and recipient of services, shall be determined in the following manner namely:-
(a) In the case of newspapers and publications, the amount payable for publishing an advertisement in all the editions of a newspaper or publication, which are published in a State or Union territory, as the case may be, is the value of advertisemen

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nts payable to the Pune and Mumbai editions would constitute the proportion of value for the state of Maharashtra which is attributable to the dissemination in Maharashtra. Likewise the amount payable to the Delhi, Lucknow and Jaipur editions would constitute the proportion of value attributable to the dissemination in the Union territory of Delhi and States of Uttar Pradesh and Rajasthan respectively. DEF should issue separate State wise and Union territory wise invoices based on the editions.
(b) in the case of printed material like pamphlets, leaflets, diaries, calendars, T shirts etc, the amount payable for the distribution of a specific number of such material in a particular State or Union territory is the value of advertisement service attributable to the dissemination in such State or Union territory, as the case may be.
Illustration: As a part of the campaign 'Swachh Bharat', ABC has engaged a company GH for printing of one lakh pamphlets( at a total cost of one lakh rupees

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ated in each State or Union territory, as the case may be, is the value of advertisement service attributable to the dissemination in each such State or Union territory, as the case may be.
Illustration: ABC as part of the campaign 'Saakshar Bharat' has engaged a firm IJ for putting up hoardings near the Airports in the four metros i.e. Delhi, Mumbai, Chennai and Kolkata . The release order issued by ABC to IJ will have the city wise, location wise breakup of the amount payable for such hoardings. The place of supply of this service is in the Union territory of Delhi and the States of Maharashtra, Tamil Nadu and West Bengal. In such a case, the amount actually paid to IJ for the hoardings in each of the four metros will constitute the value attributable to the dissemination in the Union territory of Delhi and the States of Maharashtra, Tamil Nadu and West Bengal respectively. Separate invoices will have to be issued State wise and Union territory wise by IJ to ABC indicating the value

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s service is in the Union territory of Delhi and States of Haryana, Uttar Pradesh, Madhya Pradesh, Maharashtra Karnataka and Goa. The value of the supply in each of these States and Union territory attributable to the dissemination in these States will be in the ratio of the length of the track in each of these States and Union territory. If this ratio works out to say 0.5:0.5: 2:2 :3:3:1 , and the amount to be paid to KL is one lakh twenty thousand rupees, then KL will have to calculate the State wise and Union territory wise breakup of the value of the service, which will be in the ratio of the length of the track in each State and Union territory. In the given example the State wise and Union territory wise breakup works out to Delhi (five thousand rupees), Haryana( five thousand rupees), Uttar Pradesh (twenty thousand rupees), Madhya Pradesh (twenty thousand rupees), Maharashtra (thirty thousand rupees), Karnataka (thirty thousand rupees) and Goa (ten thousand rupees). Separate inv

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ay tickets that are sold from all the Stations in the States of Madhya Pradesh and Chattisgarh. The place of supply of this service is in Madhya Pradesh and Chattisgarh. The value of advertisement service attributable to these two States will be in the ratio of the number of railway stations in each State as ascertained from the Railways or from the website www.indianrail.gov.in. . Let us assume that this ratio is 713 : 251 and the total bill is rupees nine thousand six hundred and forty. The breakup of the amount between Madhya Pradesh and Chattisgarh in this ratio of 713:251 works out to seven thousand one hundred and thirty rupees and two thousand five hundred and ten rupees respectively. Separate invoices will have to be issued State wise by MN to ABC indicating the value pertaining to that State.
(e) in the case of advertisements over radio stations the amount payable to such radio station, which by virtue of its name is part of a State or Union territory, as the case may be, is

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ch channel in such State, which in turn, shall be calculated in the following manner, namely:-
(i) the channel viewership figures for that channel for a State or Union territory shall be taken from the figures published in this regard by the Broadcast Audience Research Council;
(ii) the figures published for the last week of a given quarter shall be used for calculating viewership for the succeeding quarter and at the beginning, the figures for the quarter 1st July, 2017 to 30th September, 2017 shall be used for the succeeding quarter 1st October, 2017 to 31st December, 2017;
(iii) where such channel viewership figures relate to a region comprising of more than one State or Union territory, the viewership figures for a State or Union territory of that region, shall be calculated by applying the ratio of the populations of that State or Union territory, as determined in the latest Census, to such viewership figures;
(iv) the ratio of the viewership figures for each State or Unio

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nd and one lakh for the region comprising of Bihar and Jharkhand;
II. since the Broadcast Audience Research Council clubs Uttar Pradesh and Uttarakhand into one region and Bihar and Jharkhand into another region, QR will ascertain the population figures for Uttar Pradesh, Uttarakhand, Bihar and Jharkhand from the latest census;
III. by applying the ratio of the populations of Uttar Pradesh and Uttarkhand, as so ascertained, to the Broadcast Audience Research Council viewership figures for their channel for this region, the viewership figures for Uttar Pradesh and Uttarakhand and consequently the ratio of these viewership figures can be calculated. Let us assume that the ratio of the populations of Uttar Pradesh and Uttarakhand works out to 9: 1. When this ratio is applied to the viewership figures of two lakhs for this region, the viewership figures for Uttar Pradesh and Uttarakhand work out to one lakh eighty thousand and twenty thousand respectively;
IV. in a similar manner

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rritory wise by QR to ABC indicating the value pertaining to that State or Union territory.
(g) in the case of advertisements at cinema halls the amount payable to a cinema hall or screens in a multiplex, in a State or Union territory, as the case may be, is the value of advertisement service attributable to dissemination in such State or Union territory, as the case may be.
Illustration: ABC commissions ST for an advertisement on 'Pradhan Mantri Awas Yojana' to be displayed in the cinema halls in Chennai and Hyderabad. The place of supply of this service is in the states of Tamil Nadu and Telengana. The amount actually paid to the cinema hall or screens in a multiplex, in Tamil Nadu and Telangana as the case may be, is the value of advertisement service in Tamil Nadu and Telangana respectively. Separate invoices will have to be issued State wise and Union territory wise by ST to ABC indicating the value pertaining to that State.
(h) in the case of advertisements over internet 2[t

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shall be calculated by applying the ratio of the populations of that State or Union territory , as determined in the latest census, to such subscriber figures;
(iv) the ratio of the subscriber figures for each State or Union territory as so calculated, when applied to the amount payable for this service, shall represent the portion of the value attributable to the dissemination in that State or Union territory.
Illustration: ABC issues a release order to WX for a campaign over internet regarding linking Aadhaar with one's bank account and mobile number. WX runs this campaign over certain websites. In order to ascertain the statewise breakup of the value of this service which is to be reflected in the invoice issued by WX to ABC, WX has to first refer to the Telecom Regulatory Authority of India figures for quarter ending March, 2017, as indicated on their website www.trai.gov.in. These figures show the service area wise internet subscribers . There are twenty two service areas. Som

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and Union territory wise by WX to ABC indicating the value pertaining to that State or Union territory.
(i) in the case of advertisements through short messaging service the amount attributable to the value of advertisement service disseminated in a State or Union territory shall be calculated on the basis of the telecommunication( herein after referred to as telecom) subscribers in such State or Union territory , which in turn, shall be calculated in the following manner, namely:-
(a) the number of telecom subscribers in a telecom circle shall be ascertained from the figures published by the Telecom Regulatory Authority of India on its website www. trai.gov.in ;
(b) the figures published for a given quarter, shall be used for calculating subscribers for the succeeding quarter and at the beginning , the figures for the quarter 1st July, 2017 to 30th September, 2017 shall be used for the succeeding quarter 1st October, 2017 to 31st December, 2017;
(c) where such figures relate t

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sions UV to send short messaging service to voters asking them to exercise their franchise in elections to be held in Maharashtra and Goa. The place of supply of this service is in Maharashtra and Goa. The telecom circle of Maharashtra consists of the area of the State of Maharashtra ( excluding the areas covered by Mumbai which forms another circle) and the State of Goa. When calculating the number of subscribers pertaining to Maharashtra and Goa, UV has to-
I. obtain the subscriber figures for Maharashtra circle and Mumbai circle and add them to obtain a combined figure of subscribers;
II. obtain the figures of the population of Maharashtra and Goa from the latest census and derive the ratio of these two populations;
III. this ratio will then have to be applied to the combined figure of subscribers so as to arrive at the separate figures of subscribers pertaining to Maharashtra and Goa;
IV. the ratio of these subscribers when applied to the amount payable for the short me

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Inter-State e-way Bill Mandatory from February 1, 2018, as per GST Council Decision.
News
GST
GST Council decides that Inter-State e-way Bill to be made compulsory from 1st of February, 2018<

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The 24th GST Council Meeting held today through video conferencing decides that Inter-State e-way Bill to be made compulsory from 1st of February, 2018;
GST
Dated:- 16-12-2017

The 24th GST Council Meeting held today through video conferencing decides that Inter-State e-way Bill to be made compulsory from 1st of February, 2018;
The System to be ready by 16th of January, 2018; The Uniform System of e-way Bill for Inter-State as well as Intra-State movement will be implemented across the country by 1st June, 2018.
The 24th Meeting of the GST Council held today through video conference under the Chairmanship of the Union Minister of Finance and Corporate Affairs, Shri Arun Jaitley. It discussed about the implementation of e-way

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using this system on a voluntary basis from 16th January, 2018.
ii) The Rules for implementation of nationwide e-way Bill system for Inter-State movement of goods on a compulsory basis will be notified with effect from 1st February, 2018. This will bring uniformity across the States for seamless inter-State movement of goods.
iii) While the System for both inter-State and intra-State e-way Bill generation will be ready by 16th January, 2018, the States may choose their own timings for implementation of e-way Bill for intra-State movement of goods on any date before 1st June, 2018. There are certain States which are already having system of e-way Bill for intra-State as well as inter-State movement and some of those States can be early ado

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Frequently Asked Questions – GST
GST
Dated:- 16-12-2017

Q. Whether notification 66/2017 central dated 14.11.2017 is applicable for all assesses or for those only who are eligible for compounding scheme but not opted for the same?
Ans. It is applicable to all registered persons who did not opt for composition levy under Section 10 of CGST ACT, 2017.
Q. We have filed GSTR-3B with that days exchange rate for shipments of the than IGST paid. But invoice value as per Shipping Bill is as per Customs notified rates. Pls suggest which value to be updated in TABLE 6A?
Ans. As per exchange rates notified under Customs Act.
Q. In case of return of a good (or service), is the GST paid liable for refund?
Ans. Credit not may be issued

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Time Limit for availing GST-ITC
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 16-12-2017 Last Reply Date:- 16-12-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Team,
Please inform us the maximum time limit for availing GST-ITC…..
Reply By Somil Bhansali:
The Reply:
As per section 16(4) registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier.
Reply By SAFET

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CASH DISCOUNT/TRADE DISCOUNT, CREDIT NOTE / DEBIT NOTE
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 16-12-2017 Last Reply Date:- 12-10-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Team,
What is the major difference from Cash Discount and Trade Discount. We are giving discount to our customers for making payment prior to agreed due date / credit periods. Discount is not worked on the basis of any percentage on the basic selling price. It is based on the number of days of payment made prior to the due dates. Whether we have to charge GST on the Discount amount. Whether we have to give Credit Note or we can get Debit Note from party or any one of the both can be used.
Whether, the issuance of Credit Note w

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en trade and cash discounts. Rather, GST segregates the discounts allowed into two categories:
* those given before or at the time of supply
* those given after the time of supply
* If a discount has been allowed before or at the time of supply, and it has been mentioned in the invoice separately, it will not be added in the value of supply.
*
* If discount is allowed after the supply, it may or may not be added in the value of the supply, depending on the following factors:
* whether the discount can be linked directly to the relevant invoice of supply,
* whether the discount has been allowed as per the terms already agreed upon before or at the time of supply, or
* whether the input tax credit related to the amount of the

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value of the taxable supply.
Regards
Reply By ANITA BHADRA:
The Reply:
Further to my response ,
In case of discount where value shall stand reduced , a credit note can be issued by supplier not later that September 2018 or date of filing of return whichever is earlier ( Sec 34 (2) of CGST Act )
Credit note should have details ie . Taxable value ,Rate of tax and amount of tax credited .Clients ( Recipient ) can not issue debit note.
Reply By YAGAY AND SUN:
The Reply:
Discounts, other than of mentioned on the Invoices, must be announced prior to giving it after the sales.
Reply By subramanian vijayakumar:
The Reply:
I endorse Badra Ji views
Reply By ROHIT GOEL:
The Reply:
In continuation to the discussion an example may be taken F

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Logistic vendor debit
Query (Issue) Started By: – Bhushan Velhal Dated:- 16-12-2017 Last Reply Date:- 16-12-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Sir,
Good Morning.
Logistic Transporter was missing of material from his custody, now we need to debit to Logistic Company Invoice Amount (Material + GST) & poor service.
Pls. suggest SAC/HSN code & percentage of GST debit to logistic vendor
Regards
Bhushan
Reply By Vamsi Krishna:
The Reply:
In this case you need

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Free replacement
Query (Issue) Started By: – MohanLal tiwari Dated:- 15-12-2017 Last Reply Date:- 16-12-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Panelist,
We have supplied goods during Pre-GST regime which got rejected and needs to be replaced free of charge before lifting back the rejected goods.The customer needs Invoice copy for free replacement to issue way bill.
Reply By ANITA BHADRA:
The Reply:
Dear Sir
If the amount of invoice exceeds ₹ 200 only then

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RCM PAYABLE ON IMPORT OF SERVICES OR NOT?
Query (Issue) Started By: – Kusalava InternationalLimited Dated:- 15-12-2017 Last Reply Date:- 15-12-2017 Goods and Services Tax – GST
Got 3 Replies
GST
RCM PAYABLE ON IMPORT OF SERVICES OR NOT?
Reply By CS SANJAY MALHOTRA:
The Reply:
Yes, please refer to Section 13 of IGST Act for further info.
Reply By Kusalava InternationalLimited:
The Reply:
Service actually provided outside india
Reply By CS SANJAY MALHOTRA:
The Reply:
Please spec

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GST PAYABLE UNDER RCM
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 15-12-2017 Last Reply Date:- 16-12-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Team,
We came to understand that RCM payable by the receiver (buyer) for the supply/services received from URD has been deferred till 31.03.2018. Whether all the supplies received from 01.07.2017 is fully exempted or from the date of announcement (05.10.2017, we think) ??? Section 9 (4)
Please confirm whether the RCM payable from other than URD is still continuing. Section 9 (3)…
What EXPENSES are all compulsory in Sec.9(3) for which (receiver) has to pay GST under RCM
Reply By CS SANJAY MALHOTRA:
The Reply:
RCM is mandatory under Section 9(3) of CGST Ac

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REFUND OF ACCUMULATED GST-ITC
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 15-12-2017 Last Reply Date:- 15-12-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Team,
What is the proceedure to get refund of excess/accumulated GST-ITC ?
Every month, the closing balance of ITC is gradually increasing in Electronic Credit Ledger……
We want refund since our fund is unnecessarily blocked and we need for the same for working capital..
Any time frame is there……

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Balance of Cenvat on input Raw Material
Query (Issue) Started By: – HP Soni Dated:- 15-12-2017 Last Reply Date:- 15-12-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Sir,
We have already submitted Excise Return of Excise for June 17. Some cenvat credit invoices prior to June 17 received in July-August 17. Where can we show these ITC in TRAN1. Kindly advice coloumn no
Reply By CS SANJAY MALHOTRA:
The Reply:
Col.7B in GST TRANS-1 is used to record ITC in respect of Inputs

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GST RATE RETROSPECTIVE RATE INCREASE
Query (Issue) Started By: – ANIL NAIR Dated:- 15-12-2017 Last Reply Date:- 15-12-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Sir,
What will be the GST % for Su.Invoice/Debit Note issued against retrospective rate increase w.e.f 01.07.17 to 14.11.17 for the items whose GST % has been changed from 28 to 18%. (HSN 4016- vulcanized rubber parts)
Thanks
Reply By KASTURI SETHI:
The Reply:
It is not retrospective. It is prospective. No benefit is admissible for the past period. In case the Govt. intends to give benefit for the past period, it shall be mentioned specifically in the notification itself. If nothing is mentioned, the date of issuance of notification is effective date.

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Zero Rated
Query (Issue) Started By: – Manaram C Dated:- 15-12-2017 Last Reply Date:- 19-12-2017 Goods and Services Tax – GST
Got 4 Replies
GST
We are looking the LUT certificate would somebody help us.
Reply By KASTURI SETHI:
The Reply:
LUT is not certificate. LUT stands for Letter of Undertaking and it is i in lieu of executing Bond to safeguard Govt. revenue.
Reply By ANITA BHADRA:
The Reply:
Dear Sir
Are u looking for LUT Format – RFD 11 . If yes , here is the format :-
FORM GST RFD-11
[See rule 96A]
Furnishing of bond or Letter of Undertaking for export of goods or services
1. GSTIN
2. Name
3. Indicate the type of document furnished Bond:Letter of Undertaking:
4. Details of bond furnished
Sr. No.
Reference

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–
Date –
Letter of Undertaking for export of goods or services without payment of integrated tax (See rule 96A)
To
The President of India (hereinafter called the "President"), acting through the proper officer I/We ……………………………. of……………………..…………… (address of the registered person) having Goods & Services Tax Identification Number No………………………………………… , hereinafter called "the undertaker(s) including my/our respective heirs, executors/ administrators, legal representatives/successors and assigns by these presents, hereby jointly and severally u

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E WITNESS THEREOF these presents have been signed the day hereinbefore written by the undertaker(s)
Signature(s) of undertaker(s).
Date :
Place :
Witnesses
(1) Name and Address Occupation
(2) Name and Address Occupation
Date
Place
Accepted by me this………………………..day of ……………………. (month)……………..…….. (year)
………………………………..of ……………..
(Designation) for and on behalf of the President of India
Reply By ANITA BHADRA:
The Reply:
Dear Sir ,
Are you looking for LUT Format . If yes , here is the format :-
FORM GST RFD-11
Letter of Undertaking for export of goods or

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Medical bills and reimbursement expenses
Query (Issue) Started By: – pradeep kumar Dated:- 15-12-2017 Last Reply Date:- 9-8-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Hi experts,hope all good..
my query is our client in the business of hotel business,medical reimbursement expense,medical check bills, lic of some staff and md,gm etc..house rent of managers will come under gst or not… where i can show these expenses …
Reply By KASTURI SETHI:
The Reply:
Any expense whi

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GST UPDATE ON PROOF OF EXPORT
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 15-12-2017

Under Central Excise laws, every exporter had to submit proof of export for export of excisable goods done without payment of duty to Range Officer within 6 months from the date of clearance of goods from the factory of production. Exporters had to file statement regarding export of excisable goods without payment of duty under Annexure-19 for every month giving details regarding removals for export in the current month, proof of export received for earlier quarter(s), details of all the A.R.E.1 received by exporter within statutory time limit (i.e. 6 months), details of all the A.R.E.1 not received by exporter within statutory t

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ested copy of Bill of lading; and
3. Foreign Exchange Remittance Certificates.
And in case of merchant exporter, the document prescribed by VAT Department was accepted as the proof of export which was H-Forms/ST-XXII form or equivalent Sales Tax form. These proofs were in the form of presentation of the Shipping Bill duly completed by the customs, bill of landing, foreign exchange remittance certificates etc. Thus, photocopy of H-form or ST-XXII Form or any other equivalent Sales Tax form duly attested and stamped by the manufacturer or his authorized agent will be accepted for purpose of proof of export.
However, under GST regime procedures relating to export and import of goods or services have been revised keeping in mind their alignm

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Input Tax Credit on Retention Money
By: – Lalgudi Karthikeyan
Goods and Services Tax – GST
Dated:- 15-12-2017

With reference to the article published in these columns on the above subject it is felt that the approach should begin with questioning the necessity of the second proviso under Section 16(2).
It has been rightly pointed out by the Author(s) that when payment of service tax was linked to receipt of the value of taxable services by the service providers, availability of credit to the recipient was restricted. There is strong logic in the provision, as failure by the recipient to pay the value and tax amount to the service provider, resulted in non payment of service tax to the Government. But for the restriction, th

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to his supplier.
In the view of this author, the restriction on availing credit after making payment to the service provider should have been abandoned immediately after the notification of the Point of Taxation Rules, 2011. However, if it may be stated so, in an apologetic and reconciliatory tone, Rule 4(7) was amended to state that the credit shall be reversed if the payment is not made within three months.
It may be recalled that, as an exception to the general rule of payment of service tax after receipt of consideration, in respect of transactions between associated enterprises, service tax was made payable on book adjustments also. The CBEC had issued Circular No.122/03/2010-ST dated 30.4.2010 addressing the eligibility to take cred

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has also paid the amount of service tax, (whether proportionately reduced or the original amount) to the service provider. The invoice would in fact stand amended to that extent. The credit taken would be equivalent to the amount that is paid as service tax. However, in case of subsequent refund or extra payment of service tax, the credit would also be altered accordingly."
It is felt that the same principle should be applied for interpretation of the second proviso to Section 16(2), if at all it should exist in the Statute and where there is reduction of the service amount or retention of part of the amount in terms of contractual agreement between the supplier and the recipient, reversal of proportionate credit should not be advise

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OPERATION OF ANTI PROFITEERING CLAUSE IN GST
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 15-12-2017

The provisions on anti-profiteering are contained in the GST law as per following provisions:
CGST Act, 2017
Section 171 on Anti-profiteering measures.
IGST Act, 2017
Section 20 which stipulate that provisions of the GST Act, 2017 shall apply mutatis mutandis to IGST Act
UTGST Act, 2017
Section 21 which stipulate that provisions of GST Act, 2017 shall apply mutatis mutandis to UTGST Act,
SGST Act, 2017
Section 171 on Anti-profiteering measures.
The Rules for Anti Profiteering are contained in Chapter XV (Rule Nos. 122 to 137) of the Central Goods and Services Tax Rules, 2017.
As per Section 171 of the CGST/SGST Act, any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. An authority may be constituted by the government to

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nalty in case it finds that the price being charged has not been reduced consequent to reduction in rate of tax or allowance of input tax credit.
There has been considerable delay in constitution of anti-profiteering authority which took almost five months since GST was introduced and consumers had to face the brunt of inflation and undue profiteering. Now that GST Council has substantially lowered the tax rates on host of items, if the Authority plays its role well, it can be hoped that desirable benefits may accrue to consumers.
During the two years of initial transition into GST regime, Anti-Profiteering Authority (APA) will step in and may ask businesses that have not passed on full benefits of reduced tax burden to consumers to make up for such benefit, with interest.
The Government is committed to ensure all consumers enjoy the benefit of lower prices of
goods and services under GST. Under GST, suppliers of goods and services must pass on any reduction in the rate of tax or t

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t by way of stickers or otherwise. Since old and new (revised) prices would be displayed, a comparison thereof will show the benefit passed on due to lower tax cascading.
Based on the CBEC advisory, it is understood that major FMCG companies have taken positive steps to reduce the prices of goods resulting from cut in tax rates. This is reflected in the recent rate cut announcements in media by companies which has been possible with the use of technology to monitor billing / invoicing at retail level. Similarly, restaurants are also expected to pass on the benefit because of lower tax rate of 5% in place of 18% or 18% with input tax credit. Government had to take this step as restaurants were not passing on the benefit and there were complaints of undue profiteering. Lowering the rate also makes things simple for businesses as well as consumers.
One of the measures to curb undue profiteering could be to take a declaration or undertaking from vendors / suppliers that the due benefits

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ough GST has been introduced and propagated as non-inflationary tax due to removal of tax cascading.
It we look at other economies where GST was introduced earlier, the consumer price inflation witnessed a download trend. For example, in New Zealand (introduced in 1991), Singapore (introduced in 1994) and Malaysia (introduced in 2016). However, in Australia, where it was introduced in 2000, there has been a mixed trend with ups and downs.
So far as India is concerned, the main reasons behind inflationary trend are complexities in GST law for anti tax cascading effect, lack of knowledge and availment of correct input tax credit, businesses hiking up the prices just before GST, unethical profiteering by some suppliers, lack of implementation machinery, hike in tax rates in GST regime for services, small and unorganized sector not passing on benefits etc. Apart from other reasons, if anti-profiteering measure are implemented properly and monitoring is done properly, it may help curb avo

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Commissioner of CGST, Pune-I Versus M/s. Shirdi Country Inns Pvt. Ltd.
Service Tax
2018 (1) TMI 532 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 15-12-2017
ST/87144/17 – A/91625/2017
Service Tax
Mrs. Archana Wadhwa, Member(Judicial)
Shri Suresh, AC(AR) for the Revenue
Shri Sujay Kantawala, Advocate for the Respondent
ORDER
Per Mrs. Archana Wadhwa.
Being aggrieved with that part of impugned order Commissioner(Appeals) vide which he has set aside the penalty on the respondents, while upholding the confirmation of demand, Revenue has filed the present appeal.
2. After hearing both sides duly represented by Shri Suresh, ld.AC(AR) for the Revenue and Shri Sujay Kantawala, ld. Advocate for the respondent I find that

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is something that can not be dismissed straightaway in this case. A delay in payment of taxes, in absence of any other convincing evidence, is more reflective of lack of promptitude than deliberate evasion. Since the appellant has already deposited a substantial amount upto the stage of adjudication and did not contend the tax liability and have in fact also paid the dues in respect of their other units which were not covered under the Centralized Regn. which only establishes their bonafide action. Thus, I find that the appellants have sufficiently established their bonafide of action leading to non-payment of taxes in time without any malafide intention. Accordingly, I set aside the penalty imposed under section.
As regards the imposition

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Corrigendum on Tenth Amendment to the MGST rules, 2017.
J.21011/1/2017-TAX/Vol-III Dated:- 15-12-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol-III
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
…
CORRIGENDUM
Dated Aizawl the 15th Dec., 2017
Reference may kindly be invited to this Department's Notification No.J.21011/1/2017-TAX/Vol-III (xi) : Dated 17.11.2017. Para 2 of the said Notification may be read as 'The Mizoram Goods & Services T

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Amendment of Commissioner’s Order No. 25/WBGST/PRO/17-18 dated 14/12/2017
26/WBGST/PRO/17-18 Dated:- 15-12-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
Appellate Authorities
O R D E R
No. 26/WBGST/PRO/17-18
Dated: 15.12.2017
The Order No. 25/WBGST/PRO/17-18 dated 14.12.2017, (hereinafter referred to as said order) issued in exercise of the power conferred under sub-section (3) of section 5 of West Bengal Goods and Services Tax Ordinance, 2017, saved under sub-section (2) of section 175 of the West Bengal Goods and Services Tax Act, 2017 (West Ben Act XXVIII of 2017) (hereinafter referred to as the said Act), read with clause (8) of section

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Refund of Tax paid on supply of Service to SEZ
Query (Issue) Started By: – Alkesh Jani Dated:- 14-12-2017 Last Reply Date:- 16-12-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Sir,
Please let me know that for supply of services to SEZ on payment of tax. the Proviso says that
" (b) supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone:
In the above case which are such evidence and who is the specified officer?
Thanks in advance.
with regards
Reply By Somil Bhansali:
The Reply:
Specified Officers, in relation to a Special Economic Zone means Joint/Deputy/Assistant Commissioner of Customs for the time being posted in

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