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Goods and Services Tax – GST – By: – CASanjay Kumawat – Dated:- 16-11-2017 – Issue : 1 Is GST applicable on warehousing of agricultural produce such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, pulses (de-husked or split), jaggery, processed spices, processed dry fruits, processed cashew nuts etc.? Clarifications: 1. As per GST notification No. 11/2017-Central Tax (Rate), S.No. 24 and notification No. 12/2017-Central Tax (Rate), S.No. 54, dated 28thJune 2017, the GST rate on loading, unloading packing, storage or warehousing of agricultural produce is Nil. 2. Agricultural produce in the notification has been defined to mean any produce out of cultivation of plants and rearing of all life forms of animals, exce

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ricultural produce. Same is the case with coffee obtained after processing of coffee beans. 5. Similarly, processing of sugarcane into jaggery changes its essential characteristics. Thus, jaggery is also not an agricultural produce. 6. Pulses commonly known as dal are obtained after dehusking or splitting or both. The process of de-husking or splitting is usually not carried out by farmers or at farm level but by the pulse millers. Therefore pulses (dehusked or split) are also not agricultural produce. However whole pulse grains such as whole gram, rajma etc. are covered in the definition of agricultural produce. 7. In view of the above, it is hereby clarified that processed products such as tea (i.e. black tea, white tea etc.), processed c

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tween related persons or between distinct persons as specified in Section 25, when made in the course or furtherance of business, even if, without consideration, attracts GST. 2. It is hereby clarified that credit of GST paid on aircraft engines, parts & accessories will be available for discharging GST on inter-state supply of such aircraft engines, parts & accessories by way of inter-state stock transfers between distinct persons as specified in section 25 of the CGST Act, notwithstanding that credit of input tax charged on consumption of such goods is not allowed for supply of service of transport of passengers by air in economy class at GST rate of 5%. Issue:3 Is GST leviable on General Insurance policies provided by a State Gov

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Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 16-11-2017 Last Replied Date:- 17-11-2017 – Many steps have been taken by the Government for the smooth implementation of GST. But there are some problems being faced by the assesses especially the exporters relating to the Refund of IGST paid and unutilized credit. A set of Representations have already been sent by us requesting for solving the issue and providing relief. Among various issues faced the principal issue is that there is no proper mechanism for the purpose of verification of invoice numbers quoted under GST and custom. Exporters are required to generate a proforma invoice vis a vis a commercial invoice for the purpose of booking an export consignment on the port. Th

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RBI – RBI/2017-18/95 DGBA.GBD.No.1324/31.02.007/2017-18 – Dated:- 16-11-2017 – RBI/2017-18/95 DGBA.GBD.No.1324/31.02.007/2017-18 November 16, 2017 All Agency Banks Dear Sir / Madam Agency Commission for GST receipt transactions Please refer to Para 15 of our Master Circular on Conduct of Government Business by Agency Banks – Payment of Agency Commission dated July 01, 2017 related to claiming of agency commission. 2. After implementation of GST framework, it was decided to modify paragraph 15 of the captioned Master Circular. The modified paragraph 15 will read as follows: Agency banks are required to submit their claims for agency commission in the prescribed format to CAS Nagpur in respect of Central government transactions and the respe

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Goods and Services Tax – 18/18/2017 – Dated:- 16-11-2017 – Circular No. 18/18/2017-GST F. No. 354/320/2017-TRU-Pt.1 Government of India Ministry of Finance Department of Revenue Tax research Unit North Block, New Delhi 16th November 2017 To, The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics – regarding. Doubts have been raised regarding the restrictions of refund of unutilized input tax credit of GST paid on inputs to manufacturer exporters of fabrics [falling under chapters 50 to 55 and 6

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of the Council. 2.2 Based on the recommendations of the GST Council, Notification No. 5/2017-Central Tax(Rate) dated 28.06.2017 [as amended from time to time] has been issued under clause (ii) of the proviso to sub-section (3) of section 54 of the CGST Act, 2017 restricting refund of unutilised input tax credit of GST paid on inputs in respect of certain specified goods, including input tax credit of GST paid on inputs. 2.3 However, the aforesaid notification having been issued under clause (ii) of the proviso to sub-section (3) of section 54 of the CGST Act, 2017, restriction on refund of unutilised input tax credit of GST paid on inputs will not be applicable to zero rated supplies, that is (a) exports of goods or services or both; or (b)

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GST – States – NO.F.IV-3(15)-TAX/2017/10257-72 – Dated:- 16-11-2017 – NO.F.IV-3(15)-TAX/2017/10257-72 GOVERNMENT OF TRIPURA OFFICER OF THE CHIEF COMMISSIONER OF STATE TAX P.N. COMPLEX, GURKHABASTI, AGARTALA Dated, Agartala, the 16th November, 2017. ORDER In exercise of the powers conferred by sub-section (2) of section 4 and sub-section (1) of section 5 read with sub-section (91) of section 2 of the Tripura State Goods and Services Tax Act, 2017 (Triura Act No. 9 of 2017), the Chief Commissione

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GST – States – NO.F.IV-3(15)-TAX/2017/10241-56 – Dated:- 16-11-2017 – NO.F.IV-3(15)-TAX/2017/10241-56 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX P.N. COMPLEX, GURKHABASTI, AGARTALA Dated, Agartala, the 16th November, 2017. ORDER In exercise of the powers conferred by sub-section (2) of section 4 and sub-section (1) of section 5 read with sub-section (91) of section 2 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the Chief Commissioner of State Tax hereby orders that the following classes of officers in column (2) shall exercise the powers conferred upon them in column (3) in their territorial jurisdiction specified in column (4) of the Table given below:- Sl. No. Classes of Offi

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pura Inspector of State Tax, Churaibari Enforcement Wing 67(9), 67(11) & 68(3) and also assist the Superintendent of State Tax of the respective Enforcement Wing. 3 Superintendent of State Tax, Ambassa Enforcement Wing 67(3), 67(5), 67(6), 67(7) except proviso to sub-section (7), 67(9), 67(11), 68(3) & 129. Khowai & Dhalai District Ambassa, Dhali Inspector of State Tax, Ambassa Enforcement Wing 67(9), 67(11) & 68(3) and also assist the Superintendent of State Tax of the respective Enforcement Wing. 4 Superintendent of State Tax, Udaipur Enforcement Wing 67(3), 67(5), 67(6), 67(7) except proviso to sub-section (7), 67(9), 67(11), 68(3) & 129. Gomati & South Tripura District Udaipur, Gomati inspector of State Tax, Udai

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GST – States – NO.F.1-11(100)-TAX/GST/2017 – Dated:- 16-11-2017 – GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA NO.F.1-11(100)-TAX/GST/2017 Dated, Agartala, the 16th November, 2017, NOTIFICATION In exercise of the powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) read with sub-rule (5) of rule 61 of the Tripura State Goods and Services Tax Rules, 2017, the Chief Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date as specifi

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GST – States – NO.F.1-11(100)-TAX/GST/2017/10302-09 – Dated:- 16-11-2017 – GOVERNMENT OF TRIPURA OFFICER OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA NO.F.1-11(100)-TAX/GST/2017/10302-09 Dated, Agartala, the 16th November, 2017 ORDER Subject: extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Tripura State Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the Tripura State Goods

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GST – States – NO.F.1-11(100)-TAX/GST/2017/10310-24 – Dated:- 16-11-2017 – GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA NO.F.1-11(100)-TAX/GST/2017/10310-24 Dated, Agartala, the 16th November, 2017. ORDER Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Tripura State Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Tripura State Goo

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GST – States – S.O. 290 – Dated:- 16-11-2017 – Bihar Government Commercial Tax Department Notification The 16th November 2017 S.O. 290, dated the 16th November 2017- In exercise of the powers conferred by section 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons, who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both. 2. The said persons shall furnish the details of outward supply of goods or services or both in

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GST – States – S.O. 292 – Dated:- 16-11-2017 – Bihar Government Commercial Tax Department Notification The 16th November 2017 S.O. 292, Dated 16th November 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. (1) These rules may be called the Bihar Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall come into force with effect from 15th November, 2017. 2. In the Bihar Goods and Services Tax Rules, 2017, – (i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:- Explanation – For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-

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amely:- 107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules. ; (v) in rule 124, – (a) in sub-rule (4), for the second proviso, the following proviso shall be substituted, namely:- "Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Chairman at any time. ; (b) in sub-rule (5), for the second proviso, the following proviso shall be substituted, namely: – "Provided further that the Central Government with

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nt of supplies made to SEZ unit/ SEZ developer(with payment of tax) (f) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (g) Recipient of deemed export DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name – Designation / Status DECLARATION [section 54(3)(ii)] I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies. Signature Name – Designation / Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim

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tus Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods Tax payable on 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- 3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 FORM-GST-RFD-01 B [See rules

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GST – States – 52/2017-State Tax – Dated:- 16-11-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 52/2017-State Tax The 16th November, 2017 No. GST/23/2017.-In exercise of the powers conferred by section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) read with sub-rule (5) of rule 61 of the State Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely :- Table Sl.

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GST – States – 53/2017- State Tax – Dated:- 16-11-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 53/2017- State Tax The 16th November, 2017 No. GST/23/2017.- In exercise of the power conferred by section 148 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of less than 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both. 2. The said persons shall furnish the deta

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GST – States – 54/2017-State Tax – Dated:- 16-11-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 54/2017-State Tax The 16th November, 2017 No. GST/23/2017.- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. 27/2017- State Tax dated the 12th September, 2017, published in the Official Gazette, Extraordinary No. 352, Vol. XXIV, Naharlagun, dated the 13th September,2017, except as respects things done or omitted to be done before such supersession, the Commissioner, on th

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GST – States – 56/2017-State Tax – Dated:- 16-11-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX AND EXCISE ITANAGAR Notification No. 56/2017-State Tax The 16th November, 2017 No. GST/23/2017.- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner hereby extends the time limit for furnishing the return

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GST – States – 60/2017-State Tax – Dated:- 16-11-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 60/2017- State Tax The 16th November, 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 this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable by a

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GST – States – KA. NI-2-1679/XI-9(42)/17 – Dated:- 16-11-2017 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No. KA. NI-2-1679/XI-9(42)/17-U.P. Act-1-2017-Order(77)-2017 Lucknow : Dated : November 16, 2017 In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act No 1 of 2017). read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act No 1 of 1904), the Governor on the recommendatio

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Goods and Services Tax – Integrated Goods and Services Tax Amendment Rules, 2017 – Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017. – TMI Updates – Highlights

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Goods and Services Tax – Quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crore – New time schedule – TMI Updates – Highlights

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Goods and Services Tax – Due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores – New time schedule – TMI Updates – Highlights

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Goods and Services Tax – Return by a composition supplier – time limit for filing of FORM GSTR-4 for the quarter July to September, 2017 extended till 24-12-2017 – TMI Updates – Highlights

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Goods and Services Tax – return by a non-resident taxable person – time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 extended till 11-12-2017 – TMI Updates – Highlights

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Goods and Services Tax – Online Information Database Access and Retrieval services (OIDAR) – time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 extended till 15-12-2017 – TMI Updates – Highlights

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Goods and Services Tax – Return by Input Service Distributor (ISD) – Time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 extended till 31-12-2017 – TMI Updates – Highlights

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Goods and Services Tax – Due date for submission of details in FORM GST-ITC-04 extended. Now it can be filed upto 31-12-2017 – goods dispatched to a job worker – TMI Updates – Highlights

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