Author: admin_gst

Applicability of IGST / GST on goods transferred I sold while being deposited in a warehouse
PUBLIC NOTICE No. 60/2017 Dated:- 30-11-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370 210
F. No. S/20-07/AG/GST/17-18
Dated: 30.11.2017
PUBLIC NOTICE No. 60/2017
Subject: Applicability of IGST / GST on goods transferred I sold while being deposited in a warehouse. -reg.
Attention of all Exporters, Customs Brokers, Members of the Trade and Industry and other stakeholder is invited towards CBE & C's Circular No. 46/2017-Cus dated 24.11.2017 issued through F. No. 473/10/2017-LC on the above mentioned subject matter
2. Ch IX of the Customs Act, 1962 provides for deposit of goods into a Customs bonded Warehouse licensed under Section 57 or 58 or 58A without payment of duty and the procedures to be followed with respect to the warehoused goods. Sub- section (5) of Section 59 provides that the importer is at liberty to transfer the

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ich 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 I 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" for short) 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 Act" for short). It may be noted that as per sub-section (2) of Section 7 of the IGST Act, any supply of imported goods which takes place before they cross the Customs frontiers of India, shall be treated as an inter-State supply. Thus, such a t

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GST 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 below.
Sale of goods in a Bonded Warehouse and clearance thereof:
ILLUSTRATION
Goods imported by "A" on 2nd July 2017. Importer wants to deposit the goods in a bonded Warehouse to defer duty.
Importer files an "into bond bill of entry” and the goods are deposited in a Bonded Warehouse. BCD and IGST (Section 3(7) of Customs Tariff Act 1975) are deferred. Illustration of duty deferment: A: Value of

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Exporters must submit Table 6A and GSTR 3B forms for smooth IGST refunds and unutilized Input Tax Credit processing.
News
GST
Exporters advised to file Table 6A and GSTR 3B for processing of

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GST High Powered Committee On Return Filing – Representation by GST Research Foundation
By: – Rakesh Chitkara
Goods and Services Tax – GST
Dated:- 29-11-2017

GST Research Foundation (GRF) consisting of professionals practicing in the field of GST made a detailed representation to Sh. Dheeraj Rastogi, Hon'ble Commissioner GST Council & Member of High Powered Committee on Return filing.
The Hon'ble Commissioner has responded in his communication of 28.11.2017 :
Thanks all of you for sending a number of valuable suggestions. The meeting on Return Simplification today held preliminary discussion on the issue and the course of action to be taken.. The brief outline of the discussion and points for consideration were as follows:
* Short Term issues affecting return filing and compliance
* Long Term Compliance regime to be put in place
It was felt that let the Long term direction be finalised first and then one can adjust Short Term Compliance issues accordingly so tha

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iew as some of these aspects, may not have been considered by you while making the suggestions and they may be of incremental nature pre-supposing certain things.
This structured way of approaching the problem will result in a comprehensive suggestion for consideration and implementation.
As regards, Short Term issues affecting return filing and compliance are concerned, these may be finalised after the Long Term ones are finalised. Further, many of them may be in the nature of bugs in the current system or malfunction of Software. All such issues which pertain to be in the nature of bugs in the current system or malfunction of Software, will be flagged separately to GSTN.
Suggestions from above perspective (will) be taken up in the next meeting.
TEXT OF THE REPRESENTATION :
At the outset we humbly thank the Committee on GST returns for giving us this opportunity of highlighting major problems faced by Trade and Professionals while filing Goods and Services Tax (“GST”) Returns. Hu

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indirect scalability of portal's user handling capacity.
2.
Multiple processes of Upload, Submit, Set off and Filing:
Any return has no legal sanctity or meaning in the eyes of law till returned data is signed.
Right now taxpayer has to got through multiple steps of uploading data, save, submission, set off and then finally signing it. This creates lots of confusion amongst taxpayer community and simple form is being treated as a bulky one.
The difference between Saved, Submit and Filed should be removed and it should be replaced with a simple process of “Sign and Submit”. Till the point return is “Signed and submitted”, user/taxpayer should be able to change any data in his return, as he deems fit.
3.
No facility to preview taxpayer's net tax liability
A Taxpayer's net liability is computed after adjusting ITC already available, fresh ITC and balance available in Cash Ledger. Right now, purview and submit option only display Gross Output Liability as well as Gross ITC being c

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ase of supplier of goods/services covered by RCM provisions u/s 9(3)/5(3), online form does not allow taxpayer to enter Zero Tax in table 3.1(a).
Online table 3.1 of form 3B should be enabled to accept values other than positive values.
5.
Details asked for in form 3B is bulky and has no direct relation with GST Liability
Table no. 3.2 (further bifurcation of interstate supplies to Unregistered persons and Composition Taxable Persons) and Table no. 5 (Value of Exempt, Nil – rated and Non GST Inward Supplies)
Please remove the details asked in table no. 3.2 & 5 as it has no tax impact. In any case, tax liability is already captured from table 3.1.
6.
Absence of Differential Due Dates
Due date of Small as well as Big Tax Payer's falls on same on due date. This creates pressure on system and reduce response time of system.
Allow differential dates for filing. This will give server breathing space as well.
GSTN has already implemented this system while fixing Due Date of GSTR-1 f

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on for revision of return after it is filed. Returns are being filed by large taxpayers as well as by small taxpayers. However, in case of large taxpayers returns are filed by large team of consultants and in case of small taxpayers returns are generally filed by small taxpayers themselves. Thus, system for revision of return should be allowed. Law should not penalize taxpayers for small errors rather than it should be taxpayer friendly.
9
No Quick fix solution for Tax Payment made under Wrong Head.
If for any reason while making Tax Payment, major code or minor code is wrongly inserted, in absence of GSTR-3, working capital of Tax Payer is getting blocked.
Option to apply for refund of excess in cash ledger should be enabled in form 3B as well. A lot of people have paid tax in wrong heads and are unable to utilise it. This option is available only in table 14 of GSTR 3 filing of which is being delayed. Or In other words, a table similar to table 14 of GSTR-3 should be incorporated

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figures are displayed and Gross & Net Liability figures disappears. This anomaly should be corrected immediately.
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* Suggestions in respect of Form GSTR-1
Sl
Issues
Suggestion
1.
Offline Tool provided for GSTR-1 is not comprehensive enough.
Right now a taxpayer has to be mandatorily use certain tables of online form, as a part of return filing process since present offline tool is not comprehensive enough to handle all tables of GSTR-1 and GSTR-2
The offline tool should contain all sections like documents details section.
Eg., Table 8, Table 9, Table 13 etc. are missing in present offline version 2.1 released by GSTN.
2.
Saving of Invoice data online takes lot of time
It takes a lot of time and effort to save the data and filing. Time taken by GSTN to update and show data generally varies from 1 day or more. For better user acceptability this should be reduced to few minutes.
Correcting/Deleting bulk data online is a mammoth

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ed for in annual return.
4
Too Many Return Compliances
Imposing 49 statement/returns (12 GSTR-3B, 12 GSTR-1, 12 GSTR-2, 12 GSTR-3 and 1 GSTR-9) (which does not include other returns like ITC-04 etc.) even on big tax payers is unnecessarily increasing compliance cost, more so now with Quarterly filing of GSTR 1, 2 & 3 by small taxpayers even matching concept has shifted to quarterly basis.
Return filing periodicity must be made quarterly for all taxpayer for GSTR-1, 2 or 3, as government is any way collecting its tax only monthly basis through GSTR-3B or in alternate only for Taxpayers having turnover of more than 100 cr be required to file Monthly GSTR-1, 2 & 3 and rest be permitted to file Quarterly Returns.
Further Due date of filing GST Returns for big and small Tax Payer should fall on different due date for effective server response
5.
Dichotomy in date of Liability vis-a-vis eligible ITC for newly registered Taxpayers.
Once Taxpayer has applied for GST Registration, ther

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Redundant tables in GSTR-1
Two separate B2C tables i.e. table no. 5 & table no. 7 can be merged.
Table no. 5: “Taxable outward inter-State supplies to unregistered persons where the invoice value is more than ₹ 2.5 lakh”and Table no. 7: “Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5” both should be combined in one Table
There should be only 2 Tables: B2B & B2C.
More number of tables, creates unintended errors and increase compliance overall time.
8.
Export refunds stuck due to mismatch in Table 6A and icegate data
Many export refunds are stuck due to wrong quoting of invoice particulars in GSTR-1. This issue is more aggravated due to lack of availability of GSTR-1 of August 2017
As filing of GSTR-1 of August is not enabled as of today, at least edit option for Table 6A of July 2017 return should be introduced online immediately.
9
Three separate statements/returns for one Tax period is too burde

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Form GSTR-2
Sl
Issues
Suggestion
1
Present system of invoice level matching is a strain on nation's resource & puts entire burden on Taxpayers shoulders.
Mechanism should be developed that taxpayer needs to upload just the purchases and automatically GSTN system should figure out the mismatch invoices. Matching every single entry manually from thousands of entries by Tax payer is not practicable. Instead of invoice wise matching, GSTIN wise matching should be implemented or in other words Instead of Invoice level matching it should be supplier to buyer level matching.
2
Input, input service or capital good segregation information should be removed.
Selecting such details on Invoice level is highly time consuming.
Furthermore GSTR-2 gives option to taxpayer to select ineligible credit at invoice level as well as at gross level separately. Option to select eligibility/ineligibility first at invoice level and then at gross level serves no real purpose.
Collecting such trivial

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Taxpayer be exempted from inserting inward supply details of Section 17(5) Transactions. Details of transaction where recipient does not want to claim credit/ ineligible for credit should also not be insisted in monthly / quarterly returns.
5
No option available for of consolidated Accept / Reject / Keep Pending actions
Presently Taxpayer can take such action only on a single invoice at a time. This takes lot of time and energy of Taxpayers.
Option to accept / Reject / Keep Pending multiple invoices should be provided in online mode.
6.
No option available for auto populated Import Bill of entry in GSTR-2
Bill of entry details to be auto populated from the customs portal (ICEGATE) to reduce further mismatch between customs & GSTR 2 captured.
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* Common Suggestion for GSTR 1 & 2
S.No.
Issues
Suggestion
1
HSN code
HSN code requirement for each and every Commodities / Services is very cumbersome
Only for Top 10 (Ten) Commoditi

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.
For filing NIL Return, simple declaration like TDS Return should be good enough, further
5.
Comprehensive Preview Option
Lack of Preview option may cause unintended error and thereby promotes amendments.
Return preview in PDF should be available with offline tool also.
6.
One cash ledger instead of separate cash ledger(s)
Credit in Cash ledger is segregated into different heads which makes taxpayers unable to set off the cash credit of one head for other, which can be possible if there is a uniform cash ledger without minor codes. E.g.: If a person has 1,000/- in interest & a short amount of ₹ 100/- in late fee then again, he need to transfer amount from Bank Account although an excess amount is lying Electronic cash ledger.
It is suggested that in cash ledger there should only be one major head without any minor heads. GSTN offset facility is capable of capturing Tax payment into major heads viz IGST / CGST / SGST and minor heads Viz. Tax/ Interest / Late fees / Penal

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dling does not pinpoint Errors accurately.
Excel / CSV download option should be available for the entries uploaded. Error reporting be streamlined and should pinpoint exact cause of errors.
We trust our suggestions would be positively considered by Committee.
GST Research Foundation is a society integrating the Tax Assessees, Tax Administrators, Tax Practitioners, Judiciary, Academics and Government Policy Makers across 30 States, 9 Union Territories and Central Government in India for deriving cutting edge economic and taxation policies for development of the nation on community serving model and is compliant with UN 2030 Sustainable Development Goals Agenda.
Presentation prepared by:
GST Research Foundation (GRF)
CA. Atal Bhanja CA. Deepak Bholusaria CA. Jignesh Kansara
Convenor Committee Member Committee Member
Under Guidance of: Adv. Rakesh Chitkara
With active support of:
CA. Harini Shridharan, CA. Divya Bansal, Mr. M P Vasudevan, CA. Ramakant Hemani, Mr.Gawesh Narula,

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Exporters advised to file Table 6A and GSTR 3B for processing of IGST Refund and for Refund of the unutilized Input Tax Credit;
GST
Dated:- 29-11-2017

Exporters advised to file Table 6A and GSTR 3B for processing of IGST Refund and for Refund of the unutilized Input Tax Credit;
Errors by exporters while filing their returns are the sole reason for delay in grant of refunds or rejection thereof;
The Government of India has taken various measures to alleviate difficulty and is fully committed to provide Speedy disbursal of Refunds due to exporters.
The Government of India is seized of the issue of Exporters complaining about delay in grant of refunds pertaining to Integrated Goods and Services Tax (IGST) paid on goods export

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are being sanctioned seamlessly wherever returns have been accurately filed. The prerequisites for sanction of refund of IGST paid are filing of GSTR 3 B and table 6A of GSTR 1 on the GSTN portal and Shipping Bill(s) on Customs EDI System by the exporter. It is essential that exporters should ensure that there is no discrepancy in the information furnished in Table 6A of GSTR 1 and the Shipping Bill. It has been observed that certain common errors such as incorrect Shipping Bill number in GSTR1, mis-match of invoice number and IGST amount paid, wrong bank account etc. are being committed by exporters while filing their returns. These errors are the sole reason for delay in grant of refunds, or rejection thereof. While information has been

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wrong entries made in July, Table 9 of GSTR 1 of August month would allow amendments to GSTR 1 of July 2017.
As far as refund of the unutilized Input Tax Credit on inputs or input services used in making exports is concerned, exporters shall file an application in FORM GST RFD- 01A on the Common Portal where the amount claimed as refund shall get debited from the Electronic Credit Ledger of the exporter to the extent of the claim. Thereafter, a proof of debit (ARN- Acknowledgement Receipt Number) shall be generated on the GSTN portal, which is to be mentioned on the print-out of the FORM GST RFD-01A and to be submitted manually to the jurisdictional officer. The exporters may ensure that all the necessary documentary evidences are submitte

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Taxpayers Struggle with GST Filing: Technical Glitches, Complex Procedures, and Frequent Regulatory Changes Highlighted by STAR.
News
GST
Problems faced by assessees in filing of GST Returns

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Problems faced by assessees in filing of GST Returns – Presentation as submitted by the Society for Tax Analysis and Research (STAR)
GST
Dated:- 29-11-2017

Society for Tax Analysis and Research (STAR) has made the following representation before Sh. Dheeraj Rastogi ji, Commissioner – GST Council, Member – High Powered Committee on Return filing:
At the outset we humbly thank the government for this wonderful initiative wherein this esteemed committee has been formed to consider the problems faced by the taxpayers in filing of their Goods and Services Tax (“GST”) Returns. GST is believed to be a good and simple tax. A system was for the first time casted by the Government (GST Network(“GSTN”)) to capture billions of transactions that take place in our economy and that too on a monthly basis. However, the professionals and the tax payers have faced multiple problems as the GSTN system was struggling with its own challenges of handling such huge volume of transactions. We a

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n the law.
2.
Nil returns also need to complete the entire process
Certain small assesses who have seasonal business or have seen dip in certain month may have Nil return in certain months. In such cases also, the requirement to file all 3 returns and 3B is not warranted.
In cases where return is Nil, a simple option of nil return if selected should automatically fill nil data for all parts and allow filing in one go.
3.
Invoice wise reporting
Invoice wise reporting of B2B transactions has increased the work manifold in case of many businesses. While the same is of no use to any government, as the motive has always been matching of data, such huge amount of detail has caused problems in terms of data submissions and filing. Invoice wise data submission requires precise accuracy in filling details in prescribed format and also increase the file size of data being uploaded to GSTN. This results is repeated failure in uploading large size filed and also limits the capacity of GSTN

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ment looses on the genuine tax payments.
The limitation of subsequent return be removed in case taxpayer gives a valid reason for non filing of his previous return. Blockage of subsequent return might increase non compliance to a level where even a genuine taxpayer might find it impossible to cope up with the filing of all returns together if the resolution of his problem takes some months.
5.
Different Submission and filing requirements: For a taxpayer, till the return is not filed, there is no acceptance of the data he has put into the GSTN. More particularly, the law also requires filing of return without any legal authority given to submission of data which is not signed such data.
There should be no blockage of data submitted till the return is filed. The taxpayer should be able to amend all details till he file the return after payment of tax. In case of any wrong application of tax before filing of return, an option be given to reverse such application of tax or revise the d

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g to pay estimated tax to avoid interest liability, such payment is not possible. Thereby, even when the taxpayer wants to discharge his tax liability while collating the information, system itself does not allow such functionalty.
Payment of tax should be
8.
Cross transfer of tax amongst CGST, SGST and IGST is not allowed
There have been instances where the taxpayer or his personnel, in sheer ignorance or by fault, pays tax under a different head than required for eg. CGST in place of SGST. The cash while it is lying with government treasury, gets blocked and cannot be used for payment of tax. Moreso, taxpayers with limited resources find it impossible to deposit tax again. Thus, while the money of the taxpayer is
An option of automatic refund of money lying in cash account of the taxpayer be given si that any balance lying in cash ledger be credited back to taxpayer by next working day. This requires no checking or scrutiny on part of proper officer as such money has not been of

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valid once they had applied for registration. While in many cases the registration took more than 3 days and taxpayer was to undertake transaction due to different business compulsion.
Return filing for all new registrations be allowed from July and this mistake be ignored till taxbase is settled in GST. This would increase compliance and shall reimpose faith of small taxpayers in the system
11.
Safety of taxpayer's Input Tax Credit (“ITC”) in absence of GSTR 2
Section 16 allows credit of ITC to recipient only when the same is paid by the supplier. However, in case where GSTR 2 is not being filed, the reconciliation system is not available to the recipient to verify his ITC. By the time such system is in place, there are chances that such ingenuine taxpayers might elope with taxes paid to them by genuine taxpayers. This gains important when the rate of tax are in the bracket of 12%, 18% and 28% and when cess is also paid.
Strong monitoring is required of all fly by night operators

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h transaction in return as the column requires GSTIN of person responsible to pay tax. Such supply can also not be called an exempt supply, else the declaration of the supplier will be found incorrect.
Only PAN details of such persons be given and in absence of PAN, name and address of such persons should be considered as proper compliance.
13.
Differences in decimals in invoice and tax
There are instances where the detail of invoice value and tax as filed in GSTR 1 by the taxpayer is in decimals while the recipient reflects the same in nearest rupee. The same results in a mismatch more particularly in a voluminous data. The identification of such issues requires intelligent IT softwares which are costly for the taxpayer.
Auto adjustment / rounding off of invoice value or tax to nearest lower rupee value if the claim of the recipient is lower than the supplier detail as recipient has not filled the value in paise in tax.
14.
Simultaneous filing of all returns
The spread over

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ax under reverse charge and distribution of such paid tax to different units. Different methods are being practised across country to counter this problem like raising invoices, obtaining another registration and then raising of invoice on ISD post payment of tax etc. which is more of a stop gap arrangement rather than proper solution on part of taxpayers.
Option of such payment under reverse charge and compliance thereof be given as part of GSTR 6 since it is distributing credit to respective units and such liability of payment of tax cannot be distributed under any circumstance to different units.
We thank you for this opportunity to present our representation on behalf of all members of Society for Tax Analysis and Research(“STAR”). Our Society is a 'not for profit' Society which aims to disseminate proper information of tax to masses and to act as a catalyst between government and taxpayers and other stakeholders in bringing an efficient, transparent and corruption free nation. W

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The Himachal Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
51/2017-State Tax Dated:- 29-11-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
Dated: Shimla-171002, the 29th November, 2017
Notification No. 51/2017-State Tax
No.EXN-F(10)-41/2017.- In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Himachal Pradesh Goods and Services Tax (Thirteenth Amend

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rule (2), the following provisos shall be inserted, namely:-
“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”;
(iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, nam

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State Government appoints the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the Telangana Goods and Services Tax Act, 2017 shall come into force
G.O.Ms.No. 267 Dated:- 29-11-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
Revenue (Commercial Taxes-II) Department
G.O.Ms.No. 267
Dated: 29-11-2017
NOTIFICATION
In exercise of the powers conferred by sub-section (3) of section 1 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017), the State Government hereby appoints the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to pers

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Telangana Goods and Services Tax (4th Amendment) Rules, 2017
G.O.Ms.No. 268 Dated:- 29-11-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
Revenue (Commercial Taxes-II) Department
G.O.Ms.No. 268
Dated: 29-11-2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017), the State Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely:-
1. (i) These Rules may be called the Telangana Goods and Services Tax (4th Amendment) Rules, 2017.
(ii) Save as otherwise provided in these Rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Telangana Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3, –
(i) after sub-rule (3), with effect from 15th day of September, 2017, the following sub-rule shall be inserted, nam

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all be inserted;
3. In the principal rules, in Rule 24, in sub-rule (4), with effect from 29th day of September, 2017, for the figures, letters and word, “30th September”, the figures, letters and word “31st October” shall be substituted;
4. In the principal rules, in rule 118, with effect from 29th day of September, 2017, for the words “a period of ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted;
5. In the principal rules, in rule 119, with effect from 29th day of September, 2017, for the words “ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted;
6. In the principal rules, in rule 120, with effect from 29th day of September, 2017, for the words “ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such furth

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3), the following sub-rule shall be substituted, namely;- "(3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of India:
Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn salary reduced by the amount of pension in accordance with the recommendations of the Seventh Pay Commission, as accepted by the Central Government.";
(ii) in sub-rule (4), after the first proviso, the following proviso shall be inserted, namely:-
"Provided further that upon the recommendations of the Council and subject to an opportunity of being heard, the Central Government may terminate the appointment of the Chairman at any time.";
(iii) in sub-rule (5), after the first proviso, the following proviso shall be inserted, namely:-
"Provided further that upon the recommendation

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i) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation – For the purposes of this Rule, the expression “handicraft goods” has the meaning as assigned to it in the G.O.Ms No.266, Revenue (CT- II) Department, Dt.29-11-2017.
12. In the principal Rules, with effect from the 1st day of July, 2017, in “FORM GST TRAN-1”,
(i) in Serial No. 5(a), in the heading, after the words, figures and brackets “Section 140(1)”, the words, figures, brackets and letter “, Section 140 (4) (a) and Section 140(9)” shall be inserted;
(ii) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the word “invoices”, the words, brackets and letters “(including Credit Transfer Document (CTD))” shall be inserted;
(iii) after the words “Designation/Status”, the following shall be inserted, namely;-
“Instructions:
1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in

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Government appoints Shri B.N. Sharma (IAS:1985) as Chairman of the National Anti-profiteering Authority under GST
GST
Dated:- 28-11-2017

In an immediate follow up action of last week's Cabinet approval for creation of the posts of Chairman and Technical Members of the National Anti-profiteering Authority under GST, the Government today issued orders appointing senior IAS officer Shri B.N. Sharma, as the first Chairman of this apex Authority in the rank of Secretary to Government of India.
Shri B.N. Sharma, an IAS officer of 1985 batch belonging to Rajasthan cadre, is currently posted as Additional Secretary in the Department of Revenue, Ministry of Finance. Shri B.N. Sharma has been closely associated with the formulation

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; and Ms. R. Bhagyadevi, ADG, Systems, Chennai.
The appointment orders of Shri B.N. Sharma as Chairman and of the other officials as Technical Members of the Authority were issued on the recommendation of a high level Selection Committee headed by Shri P.K. Sinha, Cabinet Secretary. Revenue Secretary, Chairman, CBEC and Chief Secretaries of States of Maharashtra and Tamilnadu were the other members of the Selection Committee.
The Authority has been set up for a two-year period, which would begin from the date Shri B.N. Sharma assumes charge as Chairman.
The Authority is mandated to ensure that the benefits of input credit and the reduction in GST rates on specified goods or services are passed on to the consumers by way of a commensurate

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and so on with some goods being completely exempt from GST.
In addition to the Authority, the institutional mechanism for effective implementation of the "anti-profiteering" measures enshrined in the GST rules consists of a Standing Committee, State level Screening Committees and the Directorate General of Safeguards in the Central Board of Excise & Customs (CBEC).
Consumers who are aggrieved that there has been no commensurate reduction in prices may apply for relief to the Screening Committee in the State. After forming a prima facie view on the substance of the application, the matter would be referred to a Standing Committee at the Centre. The Standing Committee shall, in turn, ask the Director General of Safeguards, CBEC t

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Registration in case of renting of immovable property – A curious case
By: – Srinivasan Krishnamachari
Goods and Services Tax – GST
Dated:- 28-11-2017

This article is on the applicability of GST when both supplier and recipient of renting of immovable property service are located outside India but the property is situated in India
The provisions for determining place of supply of services are given under sections 12 and 13 of the IGST Act.
Section 12 determines the place of supply of services where the location of supplier of services and the location of the recipient of services is in India. Thus, Section 12 will apply only where the location of supplier as well as the recipient is in India.
Similarly, section 13 determines the place of supply of services where the location of the supplier of services or the location of the recipient of services is outside India.
Thus, this section prescribes the provisions for determining the place of supply in case where either

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located outside India.
It does not specifically mention that it will also apply if location of supplier as well as the recipient is outside India, since Section 2(11) of the IGST Act defining Import of service requires Service provider to be outside India and recipient to be in India, in addition to place of supply of service having to be in India.
In the given case, there are divergent views;
One view is that sine the given case would appear to be outside the purview of GST as both the supplier and recipient are outside and hence both Section 12 and 13 may be rendered irrelevant.
Even the charging Sections of CGST/IGST Acts namely Sections 12 and Section 5 respectively will lose their relevance once the transaction in question is held to be outside GST.
This is possibly not correct since location of Immovable property is in India and hence the place supply is the location of the immovable property in India which is a taxable supply.
In whose hands the said supply is taxable i

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y, not being an intra-State supply and not covered elsewhere in this section,
shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce.
The given case may fall under the residual clause (c) of section 7(5) and accordingly, the supply of service may be treated as inter-state supply and provisions of IGST Act, 2017 will apply, is the said above view.
From the above discussion, one thing can be safely surmised that the intention of government is however clear to levy tax in a case where the place of supply is in India.
In keeping with the above we have to reach inevitably the conclusion that Section 13 of the IGST Act has to be liberally interpreted to include the given case under it.
By holding this view, the problem would be, the provider of renting of Immovable property service will be required to get himself registered in India.
Now, paradoxically, since the supplier is liable to be registered in India, the location of supplie

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we are fetched up with the original confusion on the issue of registration and taxability again. The above discussion clearly indicates that there is a lot of anomaly in the given situation and is sure to trigger a lot of litigation.
Though it is a rare phenomenon, we still need to find a solution to the issue here and hence this article.
Let us try to capture the scheme of Section 7 of the IGST Act defining Inter-state supply, so that the readers will have an over view of it to understand its construct in all its ramifications.
Section 7(1) is devoted to inter-state trade and commerce of goods happening within the country, where the location of the supplier and recipient are in two different states to enable levy of IGST on inter-state supply of goods.
Section 7(2) speaks about plain import of goods so as to facilitate levy of IGST on Imports to replace the old level playing levies of CVD and SAD.
Section 7(3) deals with inter-state supply of Services subject to Section 12.
S

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of inter-state trade or commerce in order to enable levy and collection of IGST on imports.
It must be noted here that Section 7(4) carefully bears no reference to Section 12 or Section 13 for a reason, that Government reserves the right to levy tax on import of services notwithstanding the fact that the location of both the supplier and the recipient are outside India, with reference to a transaction happening under the ambit of Section 7(4) involving an Immovable property located in India.
But at the same time one must also note that Section 7(2) of IGST Act does not find support for deeming exports as an interstate supply unlike in the case of Imports deemed as interstate supply in terms of Explanation to Article 269A of the Constitution (One Hundred and First) Amendment Act, 2016.
Government is empowered to make such Laws to regulate supply as it deems fit as per Article 269 A (5) of the Constitution, even as there is no specific definition for supply in the Constitution itself

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d recipient of service both being located outside India in relation to a property located in India.
Let us now turn to Section 13(b) of the IGST Act that relates to “services supplied to an individual, represented either as the recipient of service or a person acting on behalf of the recipient, that requires the physical presence of the recipient or the person acting on his behalf, with the supplier for the supply of services”.
This only means as in the case OIDAR services provided under Section 14 of the IGST Act, even if the Provider of services is not located in India but located abroad, and the service recipient is located in India, the Supplier or the person acting on his behalf, has to register and pay tax involved on the said renting of the property located in India.
If no one is there on the scene of the given transaction to represent in the capacity of the Supplier, then there has to be one designated by the actual supplier located abroad to discharge the liability on his

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the attendant conditions and the location of the supplier, recipient and place of supply.
One single factor alone does not remain important to determine the nature of a given transaction whether it is intra-state or inter-state and it particularly depends a great deal according to me on the relative location of the supplier with reference to the place of actual supply.
Therefore, the conclusion is that Section 7 of the IGST Act is not a stand-alone provision to determine the intra-state or inter-state nature of a supply.
You need to determine in addition the location of the supplier to arrive at the correct type of tax to be paid i.e whether CGST/SGST or IGST under Section 9 or 5 of respectively the CGST/IGST Acts based on the relative locations of the supplier and recipient with reference to Section 7 ibid
The above situation also fits into the definition of Import of services under Section 2(11) of IGST Act, 2017 since the said service provider is located outside India, service r

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as import of service as required in the Service tax days.
The other conditions of Supplier and recipient having to be respectively located outside India and in India to qualify as Import in the above case is however squarely met in terms of the said Section 2(11) of the IGST Act.
Thus charging of IGST and registration by a designated person on behalf of the owner of Immovable property located abroad and remitting the tax himself through his designated representative appear to be a good and compliant solution in this case.
When both supplier and recipient of renting of immovable property service are located outside India and property is situated in India, in the absence of a special procedure as provided under Section14 of the IGST Act as in the case of OIDAR service, there appears to be no other alternative available under the present Law.
The Government will be well within its jurisdiction in my view to use the unfettered powers of Section 7(4) of the IGST Act in the above case a

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another state ( Maharashtra). Taxability and credit of GST ?
Dated: 30-11-2017
Reply By CASanjay Kumawat as =
Dear Sir,
Thanks to cover this issue.
In your article, you have discussed the deeming fiction, for the sake of ease relevant para is reproduced:
"The only way to enable the levy in this case is through creating a deeming fiction under the IGST Act, with reference to the person responsible for payment of tax as it needs to be deemed as an Import to be able to levy and collect IGST."
But In the landmark decision of Govind Saran Ganga Saran v. Commissioner of Sales Tax 1985 (4) TMI 65 – SUPREME COURT, the Hon'ble Supreme Court held that one of the canons of taxation is that there must be a clear indication of the person on whom the levy is imposed and who is obliged to pay the tax. If this component is not fulfilled, the Apex Court stated that “it is difficult to say that the levy exists in point of law”.
Therefore, in view of the Hon'ble Supreme Court ruling,

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Therefore, in view of the Hon'ble Supreme Court ruling, it may not possible to create deeming fiction for levy of GST where supplier, as well as the recipient, is located outside INDIA.
Your views please.
Dear Sanjay Kumwat,
In the erstwhile FA,1994 Section 66 C provided for determination of place of provision of supply notwithstanding the fact that both service provider and recipient were outside the taxable territory.
Similarly, Article 269A(5) provides for formulation of place of supply provisions under the GST regime.
Since the situation on hand needs to be likened to a transaction of Import/inter-state supply, a deeming fiction under the IGST Act can be made to the effect that the place of supply is the location of the property and the supplier abroad can be designated as the person liable to tax rightfully under the IGST Act supported by the CAA,2016.
This is my humble opinion without prejudice to the Hon'ble SC decision quoted above.
Regards
Author
Dated: 5-12-2017

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Rent a cab
Query (Issue) Started By: – Gurleen Rajpal Dated:- 28-11-2017 Last Reply Date:- 30-11-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Hello everyone,
I am new to this forum, I would like to get some clarity on The GST regime.
We are Rent a cab services, can we bill under the 5% composite plan and the 12% for input tax credits, all our vendor and clients are expecting different GST ones and we have purchased new vehicles and plan to purchase one more soon so we are not aware how to bill!
Also are we expecting one tax slab even in this industry!
Please help!
Reply By Ramaswamy S:
The Reply:
Suggest not to opt for composite scheme. Please pay the regular tax and take the credit of the tax paid on the vehicl

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pt for GST 5% without ITC as hardly less than 10% segment would opt for 12% GST.
Reason being is that Input Tax Credit is not available to Industry as is specified in negative List except where the use of Cab is statutorily required under the Act.
Both the Options are available and ITC is available to you on proportionate basis on the basis of Turnover.
You have to take Business Call considering Cost benefit analysis / Market share.
Reply By Ganeshan Kalyani:
The Reply:
I agree with the views of the experts.
Reply By Ganeshan Kalyani:
The Reply:
Sir if you opt for 12% then input tax credit on all inputs purchased in course or furtherance of business is eligible except few ineligible credits. And if you opt to pay tax @ 5% then in

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Export of services
Query (Issue) Started By: – Archna Gupta Dated:- 28-11-2017 Last Reply Date:- 1-12-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Expert,
If we raise invoice to our foreign client for providing services and we raise invoice for "Export of services on payment of IGST". Suppose the invoice is raised for 100 USD and charged IGST @ 18% i.e., total invoice amount comes to 118 USD.
1. Whether the invoice for 100 USD or 118 USD will be sent to the client?
2. whether we'll receive 118 USD or 100 USD from our client? What I understand in this case that we'll receive 100 USD from client and deposit IGST of 18 USD from our own pocket and later on will apply for refund of 18 USD.
Reply By

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If insufficient balance in ledger, advisable to export under LUT/Bond.
Regards
S.Ramaswamy
Reply By Archna Gupta:
The Reply:
Thanks to all for your concern. In my case these queries are related to my earlier invoices issued because that time we had not filed LUT.
Sanjay ji my further query is that my total invoice value is 118 USD as is given in the example which I sent to my client in USA and he makes the full payment of 118 USD. What will I do in that case? Will I have to deposit more IGST by grossing up the amount received or should refund the money extra received?
Or we should send the invoice of 100 USD only? Will that be correct?
For what amount I will file the refund claim?
Reply By CS SANJAY MALHOTRA:
The Reply:
Archna j

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IGST Rates and its impact
Query (Issue) Started By: – K.Shashi Nair Dated:- 28-11-2017 Last Reply Date:- 28-11-2017 Customs – Exim – SEZ
Got 1 Reply
Customs
Hello..
8506 includes Primary and Secondary Cells. The Lithium Ion batteries /cells (including Mobile Phone Batteries) falls under this tariff. Under the amended notification, the IGST for 8506 has been revised from 28% to 18%
The imports that I do, are Parts of Lithium Ion Battery. This is being imported under 85079090. The I

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Rs 83,346 crores collected under GST for the month of October 2017, received in November (upto 27th Nov 2017)
GST
Dated:- 28-11-2017

A sum of ₹ 83,346 crores has been collected as Total Revenue Collection under GST for the month of October, received in November till 27th November 2017. 95.9lakh taxpayers have been registered under GST so far, of which 15.1 lakh are composition dealers who are required to file returns every quarter. 50.1 lakh returns have been filed for the month of October till 26th November 2017.
Revenue of States: The States have collected a total of ₹ 87,238 crores by way of SGST in the months of August, September, October and November 2017 (till 27th November). Further on all inter-state trade

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ased. The States revenues have thus been fully protected taking base year revenue as 2015-16 and providing for a projected revenue growth rate of 14%.
Centre's Revenue: The total CGST income in the months of August, September, October and November (till 27th November) has been ₹ 58,556 crores. In addition to this, an amount of ₹ 16,233 crores has been transferred from IGST account to CGST account by way of settlement of funds on account of inter-state supply of goods and services in the month of August, September and October, 2017. Further, ₹ 10,145 crores is being transferred to CGST account from IGST account for the month of November 2017 by way of settlement. The major reason for the gap in income of CGST and SGST has

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axes is low;
* Since the overall incidence of taxes on most of the commodities have come down under GST, it would naturally have some implication on the revenues of the Government.
* The tax administration of GST is now based on self-declared Tax Return, in which the assesse decides on his own how much tax liability he has and claims input tax credit as per his own calculations. Since implementation of some of the main features of GST such as, matching of returns, e-way bill as well as reverse charge mechanism have been postponed the tax compliance may not be up to the mark.
Returns filed: The total number of GSTR 3B returns filed for the return period July, August, September and October 2017 till 26th November is 58.7 lakh, 58.9 lakh,

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Debit note and credit note – GST
Query (Issue) Started By: – K.Srinivasan Kuppuswamy Dated:- 28-11-2017 Last Reply Date:- 4-12-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Sir,
We have the following query in respect of charging GST on sales return / purchase return/ price reduction/price increase
1.Sales returns through Delivery advice
Some of the customers sending the customer returns in delivery challan without GST
2. Sales returns through Tax Invoice
Some of the customers sending the customer returns in tax invoice with GST for which we need to
3. Price decrease/reduction
The price decrease / reduction credit note to be issued without GST. Since already we have charged GST on the higher price and custome

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r Section 34 of CGST Act which provides for Credit note and debit note.
Reply By ANITA BHADRA:
The Reply:
Dear Sir
First at all , any debit credit note is to be issued by the supplier only .
Recipient will not issued any invoice , with or without GST .
Issue of invoice by registered recipient were to be applicable in case sale made prior to GST implemented date ( Sec 142 ) .and return post GST implementation
Further , Debit /Credit Note will have details of original tax invoice and also indicate taxable value ( of goods return ) and GST component on it .
Your GSTR 1 will also indicated details of Debit/Credit Notes issued . This will matched with GSTR 2 of the recipients .
You need not to issue any invoice for purchase return . Your

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ake the invoice route
There is also an FAQ in the earlier days on the matter.
Regards
S.Ramaswamy
Reply By Ganeshan Kalyani:
The Reply:
The responsibility of issuing credit note or debit note is cast on the supplier of goods or services.
Reply By Mathurthi RamKumar:
The Reply:
Dear Sir,
With reference to the above Q&A, Kindly clarify me that normal debit note and credit notes will applicable for before gst or not? Also kindly advise for below transaction.
Agent give his commission invoice with gst. This commission will adjust for other parties balance payments.
for above – Before GST i issue cr note to agent. I think as per GST rules now this transaction not under GST credit note. Am i correct? Becoz GST cr note will issue when s

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Subject: Applicability of IGST / GST on goods transferred / sold while being deposited in a warehouse. -reg.
41 /2017 Dated:- 28-11-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
NEW CUSTOMS HOUSE, PANAMBUR, MANGALURU – 575 010
Tel: 0824-2408164 Fax: 0824-2407100 E-mail:commr-cusmnglr@nic.in
C.No. S-26/04/2016 Cus Tech
Date: 28.11.2017
PUBLIC NOTICE NO. 41 /2017
Subject: Applicability of IGST / GST on goods transferred / sold while being deposited in a warehouse. -reg.
Attention of the Importers, Customs Brokers, Steamer Agents, Liners and the members of Trade is invited to the Board's Circular No.46/2017- Customs dated 24.11.2017 on the above subject.
2. Ch IX of the Customs Act provides for deposit of goods into a customs bonded warehouse licensed under section 57 or 58 or 58A without payment of duty and the procedures to be followed with respect to the warehoused goods. Sub-section (5) of section 59 provides that the importer is at liberty to

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h 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 Act”). It may be noted that as per sub-section (2) of section 7 of the IGST Act, any supply of imported goods which takes place before they cross the customs frontiers of India, shall be treated as an inter-State supply. Thus, such a transaction of sale/transfer wil

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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. Difficulties in implementation, if any, may be brought to the notice of this office.
( Dr. M. Subramanyam )
COMMISSIONER
ANNEXURE to Public Notice No. 41/2017 dated 28.11.2017
Sale of goods in a Bonded Warehouse and clearance thereof:
ILLUSTRATION
Box-I
Box-II
Box-III
Box-IV
Goods imported by “A” on 2nd July 2017. Importer wants to deposit the goods in a bonded warehouse to defer duty.
Importer files an “in

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Amend NT No. 5-2017 CT(R) Restriction on ITC (Amendment in F.NO.FIN/REV-3/GST/I/08 (Pt-I) “H”,30th June,2017)
FIN/REV-3/GST/1/08 (Pt-1)/099 Dated:- 28-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F. NO. FlN/REV-3/GST/1/08 (Pt-1)/99
Dated: 28th November 2017
NOTIFICATION
In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Nagaland Goods and Se

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Time period for furnishing in FORM GSTR-1 Turnover less than 1. 5 crore
FIN/REV-3/GST/1/08 (Pt-1)/104 Dated:- 28-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F. NO. FIN/REV-3/GST/1/08 (Pt-1)/104
Dated: 28th November 2017
NOTIFICATION
In exercise of the powers conferred by section 148 of the Nagaland Goods and Services Tax Act, 2017 (4 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 f

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Waives late fee for Oct, 2017 in FORM GSTR-3B
FIN/REV-3/GST/1/08 (Pt-1)/105 Dated:- 28-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/105
Dated: 28th November 2017
NOTIFICATION
In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act), the State Government,

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Amend NT No.4_2017 CT(R) Reverse charge on raw cotton (Amendment in F.NO.FIN/REV-3/GST/I/08 (Pt-I) “G”,30th June,2017)
FIN/REV-3/GST/1/08 (Pt-1)/098 Dated:- 28-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO. FIN/REV-3/GST/1/08 (Pt-1) 98
Dated: 28th November 2017
NOTIFICATION
In exercise of the powers conferred by sub-section (3) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4

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Sikkim Goods and Services Tax (Twelfth Amendment) Rules, 2017
51/2017 – State Tax Dated:- 28-11-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No. 51/2017 – State Tax
Date: 28th October, 2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Sikkim Goods and Services Tax (Twelfth Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Offi

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f outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”;
(iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:-
“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period ha

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Seeks to amend notification no. 4/2017- Central tax(rate) dated 28.06.2017 to give effect to GST council decision regarding reverse charge on raw cotton.
43/2017- State Tax (Rate) Dated:- 28-11-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002
No.F3 (61)/Fin (Rev-I)/2017-18/DS-V1/ 769
Dated: 28/11/2017
Notification No. 43/2017- State Tax (Rate)
In exercise of the powers conferred by sub-section (3) of section 9 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes th

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Seeks to amend notification no. 5/2017- Central tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding restriction of ITC on certain fabrics
44/2017- State Tax (Rate) Dated:- 28-11-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002
No.F3 (62)/Fin (Rev-I)/2017-18/DS-VI/770
Dated: 28/11/2017
Notification No. 44/2017- State Tax (Rate)
In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on the recommen

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Seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions
45/2017 Dated:- 28-11-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002
No.F3 (63)/Fin (Rev-I)/2017-18/DS-VI/771
Dated: 28/11/2017
Notification No. 45/2017- State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of section 11 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), (hereafter in this notification referred to as "the said Act"), the Lt. Governor of National Capital Territory of Delhi, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, from the so much of the state tax leviable thereon under section 9 of the said Act, as

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) The goods are supplied to or for –
(a) a public funded research institution under the administrative control of the Department of Space or Department of Atomic Energy or the Defence Research Development Organisation of the Government of India and such institution produces a certificate to that effect from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in the concerned department to the supplier at the time of supply of the specified goods; or
(b) an institution registered with the Government of India in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods;
(i

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fty thousand rupees in a financial year.
(1) The institution is registered with the Government of India in the Department of Scientific and Research, which-
(i) produces, at the time of supply, a certificate to the supplier from the head of the institution, in each case, certifying that the said goods are essential for research purposes and will be used for stated purpose only;
(ii) in the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals.
(2) The goods falling under (1) above shall not be transferred or sold by the institution for a period of five years from the date of installation.
3.
Departments and laboratories of the Central Government and State Governments, other than

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ls.
4.
Regional Cancer Centre (Cancer Institute)
(a) Scientific and technical instruments, apparatus, equipment (including computers);
(b) accessories, parts, consumables and live animals (experimental purpose);
(c) Computer software, Compact Disc-Read Only Memory(CD-ROM), recorded magnetic tapes, microfilms, microfiches.
(i) The goods are supplied to the Regional Cancer Centre registered with the Government of India, in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods;
(ii) the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only;
(iii) in c

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