Author: admin_gst

GST – States – 41/2017-State Tax (Rate) – Dated:- 14-11-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya Mumbai 400 032, dated the 14th November 2017 NOTIFICATION Notification No. 41/2017-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST.1017/C.R.202 (a)/ Taxation-1.-In exercise of the powers conferred by sub-section (5) of section 9 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the said Act

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 42/2017-State Tax (Rate) – Dated:- 14-11-2017 – FINANCE DEPARTMENT Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya Mumbai 400 032, dated the 14th November 2017. NOTIFICATION Notification No. 42/2017-State Tax (Rate) MAHARASHTRA GOODS AND SERVICE TAX ACT, 2017. No. MGST.1017/C.R. 202(b) /Taxation-1.- In exercise of the powers conferred by sub-section (1) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter referred to as said Act ), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Maharashtra in the Finance Department No. MGST. 1017/C.R. 103(1)/Taxation-1 [No. 2/2017- State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 182, dated the 29th June 2017, namely:- 1. In the said notification,- (1) in the Schedule, (i) for S. Nos. 8 and 9 and the entri

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ng a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] ; (iv) S. Nos. 23, 24 and the entries thereof shall be omitted; (v) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 30A 0504 All goods, fresh or chilled 30B 0504 All goods [other than fresh or chilled] other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] ; (vi) after S. No. 43 and the entries relating thereto, the following serial

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

– (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] 46B 08 Dried makhana, whether or not shelled or peeled [other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] ; (ix) in S. No. 77, in the entry in column (3), for the words Flour of potatoes the words Flour, powder, flakes, granules or pellets of potatoes , shall be substituted; (x) after S. No. 78 and the entries relating thereto, the following serial numb

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 43/2017-State Tax (Rate) – Dated:- 14-11-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 14th November 2017. NOTIFICATION Notification No. 43/2017-State Tax (Rate) MAHARASHTRA GOODS AND SERVICE TAX ACT, 2017. No. MGST-1017/C.R. 202(c)/ Taxation-1.- In exercise of the power conferred by the sub-section (3) of section 9 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government Notification of the Finance Department No. MGST-1017/C.R.103(3)/Ta

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 44/2017-State Tax (Rate) – Dated:- 14-11-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 14th November 2017. NOTIFICATION Notification No. 44/2017-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST-1017/C.R.202(d) / Taxation-1 .- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the said Act ), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following amendments in the Government Notification of the Finance Department, No. MGST-1017/C.R. 103(4)/Taxation.-1 [No.5/2

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 45/2017-State Tax (Rate) – Dated:- 14-11-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 14th November 2017. NOTIFICATION Notification No.45/2017-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST-1017/C.R.202 (e)/ Taxation-1.- In exercise of the power conferred by sub-section (1) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter in this notification referred to as the said Act ), the Government of Maharashtra, 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 in excess of the amount calculated at the rate of 2.5 per cent., when supplied to the institutions specified in the corresponding entry in column (2) of the Table, subject to

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

arch 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; (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 purpos

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ificate 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 a hospital (a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories, parts, consumables and live animals (experimental purpose); (c) Computer software, Compact Di

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

) 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 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 purp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No 1/2017- State Tax (Rate) dated 28.06.2017, which prescribes GST rates under section 9 of the Manipur GST Act, 2017 – GST – States – 41/2017-State Tax (Rate) – Dated:- 14-11-2017 Notification – Circular

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No 2/2017- State Tax (Rate) dated 28.06.2017, which exempts certain goods from GST under section 11 of the Manipur GST Act, 2017 – GST – States – 42/2017-State Tax (Rate) – Dated:- 14-11-2017 Notification – Circular

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 43/2017-State Tax (Rate) – Dated:- 14-11-2017 – GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (Expenditure Section) Notification No. 43/2017-State Tax (Rate) Imphal, the 14th November, 2017 No. 5/19/2017-FD(TAX).- In exercise of the powers conferred by sub-section (3) of section 9 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur, on the recommendations Of the Council, hereby makes the following amendments in the notification of the Go

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to prescribe 2.5% concessional CGST rates on certain goods supplies to specific public funded research institute and subject to specific condition. – GST – States – 45/2017-State Tax (Rate) – Dated:- 14-11-2017 Notification – Circular

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O. Ms. No. 41/2017-Puducherry GST (Rate) – Dated:- 14-11-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [G.O. Ms. No. 41/2017-Puducherry GST (Rate), Puducherry, dated 14th November 2017] NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following further amendments in the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O. Ms. No. 42/2017-Puducherry GST (Rate) – Dated:- 14-11-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [G.O. Ms. No. 42/2017-Puducherry GST (Rate), Puducherry, dated 14th November 2017] NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No.2/2017-Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated 29th June, 2017, namely:- In the said notification,- (1) in the Schedule, (i) i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted, namely:- 8 0203, 0204, 0205, 0206, 0207, 0208, 0209, All goods, fresh or chilled 9 0202, 0203, 0204

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE-I]"; (iv) S. Nos. 23,24 and the entries thereof shall be omitted; (v) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "30A 0504 All goods, fresh or chilled 30B 0504 All goods [other than fresh or chilled] other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE-I ]"; (vi) after S. No. 43 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "43A 0710 Vegetables (uncooked or cooked by steaming or boi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE-I]. 46B 08 Dried makhana, whether or not shelled or peeled [other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE-I]"; (ix) in S. No. 77, in the entry in column (3), for the words "Flour of potatoes" the words "Flour, powder, flakes, granules or pellets of potatoes", shall be substituted; (x) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- &q

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, namely:- "103A 26 Uranium Ore Concentrate"; (xvi) after S. No. 136 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "136A 7113 Bangles of lac/ shellac"; (2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be substituted, namely:- "(b) The phrase "registered brand name" means,- (A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered; (B) a brand registered as on or after the 15th May 2017 under the Copyright Act, 1957(14 of 1957); (C) a brand registered as on or after the 15th May 2017 under any law for the time being in force in any other country.". 2. This notification shall come into force with effect from the 15th day of November, 2017. (By order of the Lieutenant-Governor) Dr. V. CANDAVELOU, I.A.S., Commissioner-cum-Secretary to Government (Finan

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O. Ms. No. 43/2017-Puducherry GST (Rate) – Dated:- 14-11-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [G.O. Ms. No. 43/2017-Puducherry GST (Rate), Puducherry, dated 14th November 2017] NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendments in the notifica

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O. Ms. No. 44/2017-Puducherry GST (Rate) – Dated:- 14-11-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [G.O. Ms. No. 44/2017-Puducherry GST (Rate), Puducherry, dated 14th November 2017] NOTIFICATION In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the foll

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O. Ms. No. 45/2017-Puducherry GST (Rate) – Dated:- 14-11-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [G.O. Ms. No. 45/2017-Puducherry GST (Rate), Puducherry, dated 14th November 2017] NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereafter in this notification referred to as "the said Act"), the Lieutenant-Governor, Puducherry, 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 in excess of the amount calculated at the rate of 2.5 per cent., when supplied to the institutions specified in the corresponding entry in column (2) of the Table, subject to the conditions specified in the corresponding entry in column (4) of the s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

oduces 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; (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 the case of supply of live animals for experimental purposes,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ing 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 a hospital (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, micro films, microfiches

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

c tapes, micro films, 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 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.S.R.055/P.A.5/2017/S.164/Amd.(6)/2017 – Dated:- 14-11-2017 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 14th November, 2017 No. G.S.R.55/P.A.5/2017/S.164/Amd.(6)/2017.-In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:- RULES 1. (1) These rules may be called the Punjab Goods and Services Tax (Sixth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 24, in sub-rule (4), with effect from the 28th October, 2017, for the words, figures and letters on or be

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

) the recipient of deemed export supplies; or (b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund: 6. In the said rules, in rule 96, in sub-rule (2), with effect from the 28th October, 2017, 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. .

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

inety 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. 9. In the said rules, in rule 119, 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. 10. In the said rules, in rule 120, 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. 11. In the said rules, in rule 120A, the marginal heading Revision of declaration in FORM GST TRAN-1 shall be inserted. 12. In the said rules, in FORM GST REG-29, – (a) for the heading, APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION , the heading, APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS shall be substituted; (b) under sub-heading PART-A, against item (i), for the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 01/2017-GST – Dated:- 14-11-2017 – GOVERNMENT OF ARUNACHAL PRADESH OFFICE OF THE COMMISSIONERTAX & EXCISE ITANAGAR NOTIFICATION The 14th November, 2017 No. GST/23/2017.-The following order, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, GST Policy Wing Vide F.No. 345 /114 /2017-GST dated 21st July, 2017 is hereby re-published for general information. Order No. 01/2017-GST Subject : Extension of time limit fo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Customs – PUBLIC NOTICE No. 57/2017 – Dated:- 14-11-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS, NEW CUSTOM HOUSE, KANDLA-370 210 F. No. S/20-07/AG/GST/17-18 Dated: 14.11.2017 PUBLIC NOTICE No. 57/2017 Subject: Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017. Attention of all Exporters, Customs Brokers, Members of the Trade and Industry and other stakeholder is invited towards CBE & C's Circular No. 42/2017-Customs dated 07.11.2017 regarding refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017. 2. The GST Council in its 22nd Meeting had approved a major relief package for exporters. The Council was unanimous that it is in the national interest to take all possible measures to support the exporting community, which earns valuable foreign exchange and provides significant employment especially in the small and medium sector. The Council approved that by 10.10.2017 the refund of IGST paid on goods exported in July would begin to be pa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ted in GSTR 1 either does not exist or it pertains to another exporter. In respect of these claims, the only way out is to amend the GSTR 1 (Amendments to taxable outward supply details furnished in returns for earlier tax periods) and enter the correct shipping bill number. In these cases, the amendments for information furnished in GSTR 1 for July 2017 need to be filed in Table 9A of GSTR 1 for August 2017. GSTN has been asked to provide for immediate implementation of this Table so that all such claims can be processed once amendment is filed. ii) Invoice number and IGST paid amount mis-match Analysis of data revealed that exporters have quoted different invoice numbers for GST and Customs purposes. Also, IGST paid amount indicated in GSTR 1 is not tallying with IGST paid amount indicated in shipping bill. As the same transaction is being reported under GST Act and under Customs Act, the exporters may take care to ensure the details of invoice, such as Invoice number, IGST paid etc,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

M online for the consignments exported in July, 2017 latest by 15th November 2017. For subsequent months also, shipping lines operating in Customs House, Kandla (CHK) must ensure that they invariably file the Gateway EGM online. It is hereby informed that in cases, where supplementary EGM have been filed successfully, refunds have been either given or under process for quick disbursement. iv) Wrong Bank Account given to Customs In some cases, bank account details available with Customs have been invalidated by PFMS. Reports on such accounts / IECs have been uploaded on homepage of Customs House Kandla's website (in the section "What's New" under heading "Accounts details IEC wise rejected by PFMS (For Drawback, ROSL, Export IGS Refund Claim)"), {detail available at http://www.kandlacustoms.gov.in}. Exporters are again advised that if the account has not been validated by PFMS, they must get their details corrected in the EDI system. Attention of exporters is

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s. 3. The GST council in its 22nd meeting has also approved the GST rate of 0.1% for supplies to merchant exporters and Notification No. 41/2017- Integrated Tax (Rate), Notification No. 40/2017- CGST (Rate) and Notification No. 40/2017 – UT GST (Rate), all dated 23rd October, 2017 have been issued to that effect. The said benefit is subject to the conditions mentioned in aforementioned notifications. The merchant exporters are advised to take following precautions to avail the benefit of the scheme: i) The Name and GSTIN of the Registered Supplier should be provided against each item in "Third Party' details column of Shipping Bill. The GST Invoice details of the registered supplier of each item should be declared in the ARE Certificate and Date columns in the Shipping Bill format. Necessary changes have already been done in ICES application. The third party details would be printed in the shipping bill copies for fulfillment of the notification conditions. ii) Further in case

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – By: – Bimal jain – Dated:- 13-11-2017 – Dear Professional Colleague, Good Evening!! The GST Council on Friday, i.e. November 10, 2017, has rationalized the tax rates on various goods and services and reduced compliance burden for SME & other sectors in its 23rd meeting held at Guwahati, amidst the peculiarities going on in the Trade and Industry on various critical provisions of GST Law and Rules made thereunder. With the outcome of decisions taken at GST Council meeting, around 233 items from chocolates, detergents to granite and marble will become cheaper – 177 items moving from 28% to 18%, 2 items from 28% to 12% and around other 54 items also moving to lower tax brackets. Moreover, it is, inter-alia,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – By: – Bimal jain – Dated:- 13-11-2017 – Dear Sir/Ma am, Greetings of the day!! After the GST Council s decisions in its 23rd meeting, our Hon ble Prime Minister Narendra Modi tweeted that jan bhagidari was at the core of the government s functioning and all its decisions were people-inspired, people-friendly and people-centric . Indeed, the GST Council in its 23rd meeting has made sweeping changes to the present framework of GST, allowing taxpayers and small businesses to breathe easy. Importantly, the highest GST tax slab was slashed to retain only 50 items at 28% tax bracket. Effective from November 15, 2017, as many as around 233 items from chocolates, detergents to granite and marble will become cheaper – 177 items moving from 28% to 18%, 2 items from 28% to 12% and around other 54 items also moving to lower tax brackets. As per government algorithm, these measures are expected to cost the exchequer around ₹ 20,000 crore. Additionally, the GST

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

her or not they were air-conditioned. Despite of these wholesale changes in GST rates and other procedures, we are still in the state of flux as to when the apparent flaws in the basic structure of GSTN portal will be sorted out. It is being stated that a committee under GSTN chairman Ajay Bhushan Pandey has been set up to look into the matter of making filing of GSTR-2 and GSTR-3 business friendly, but complete removal of all forms of technical glitches is still-to-watch scenario. Even after so much of rates re-shuffling, goods like washing machine, AC, etc., which are actually the need of aam aadmi, is still categorised as luxury item falling in 28% tax bracket. Further, marbles and certain sanitary fittings will now be taxed at lower rate than cement, which creates an awkward position as cement is the first basic material for construction. May be we will see some more reductions in future to align these gaps. The changes recommended in the 23rd GST Council meeting can be summarized

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

STR-3 for the previous month/ period till March, 2018 and the time period for filing GSTR-2 and GSTR-3 for the months of July, 2017 to March, 2018 would be worked out by a Committee of Officers. However, filing of GSTR-1 will continue for the entire period without requiring filing of GSTR-2 & GSTR-3 for the previous month/ period. A large number of taxpayers were unable to file their return in Form GSTR-3B within due date for the months of July, August and September, 2017. Late fees was waived in all such cases. It has been decided that where such late fees was paid, it will be re-credited to their Electronic Cash Ledger under Tax head instead of Fee head so as to enable them to use that amount for discharge of their future tax liabilities. The software changes for this would be made and thereafter this decision will be implemented. For subsequent months, i.e. October 2017 onwards, the amount of late fees payable by a taxpayer whose tax liability for that month was NIL will be &#83

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

.2017 4. GSTR-5A for July, 2017 by OIDAR Service Providers 20.08.2017 15.12.2017 5. GSTR-6 for July, 2017 by ISD 13.08.2017 31.12.2017 6. TRAN-1 30.09.2017 31.12.2017 (One-time option of revision also to be given till this date) Revised due dates for subsequent tax periods will be announced in due course. 3. Manual Filing of Application for Advance Ruling A facility for manual filing of application for advance ruling is being introduced for the time being. 4. Further benefits for Service Providers Exports of services to Nepal and Bhutan have already been exempted from GST. It has now been decided that such exporters will also be eligible for claiming Input Tax Credit in respect of goods or services used for effecting such exempt supply of services to Nepal and Bhutan. In an earlier meeting of the GST Council, it was decided to exempt those service providers whose annual aggregate turnover is less than ₹ 20 lakhs (Rs. 10 lakhs in special category states except J & K) from obta

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nal Affairs. Relevant notifications for all of the above decisions will be issued shortly, so as to be effective from 15.11.2017. 6. Changes recommended in Composition Scheme Uniform rate of tax @ 1% under composition scheme for manufacturers and traders (Tax to be paid on Taxable turnover excluding exempt supply of goods). No change for composition scheme for restaurant. Composition Dealers will be allowed to make Supply of services upto ₹ 5 Lakhs per annum within overall limit of composition dealer. Annual turnover eligibility for composition scheme will be increased to ₹ 2 Crore from the present limit of ₹ 1 Crore under the law. Thereafter, eligibility for composition will be increased to ₹ 1.5 Crore per annum. This change recommended by the GST Council will be implemented only after the necessary amendment of the CGST Act and SGST Acts. 7. Changes relating to GST rates on Restaurant Service All stand-alone restaurants, whether air conditioned or not, will at

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rtain other conditions. Exemption from IGST on imports of goods (other than motor vehicles) under a lease agreement if IGST is paid on the lease amount. To extend IGST exemption presently applicable to skimmed milk powder or concentrated milk, when supplied to distinct person under Section 25(4) for use in production of milk for distribution through dairy cooperatives to where such milk is distributed through companies registered under the Companies Act. Exemption from IGST on imports of specified goods by a sports person of outstanding eminence, subject to specified conditions Exemption from GST on specified goods, such as scientific or technical instruments, software, prototype supplied to public funded research institution or a university or IISc, or IITs or NIT. Coverage of more items, such as temporary import of professional equipment by accredited press persons visiting India to cover certain events, broadcasting equipments, sports items, testing equipment, under ATA carnet syste

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

lk consumer. 11. Rationalization of certain exemption entries – The existing exemption entries w.r.t. services provided by Fair Price Shops to the Central Government, State Governments or Union Territories by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin, is being rationalized so as to remove ambiguity regarding list of items and the category of recipients to whom the exemption is available. In order to maintain consistency, entry at item (vi) of Sr. No.3 of Notification No. 11/2017-Central Tax (Rate) will be aligned with the entries at items (ii), (iii), (iv) and (v) of SI.No.3. [The word services in entry (vi) will be replaced with Composite supply of Works contract as defined in Clause 119 of Section 2 of CGST Act, 2017 ]. In order to obviate dispute and litigation, it is proposed that irrespective of whether permanent transfer of Intellectual Property is a supply of good

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – By: – CS SANJAY MALHOTRA – Dated:- 13-11-2017 Last Replied Date:- 13-11-2017 – Mentioned below are the recent amendments in GST in view of recommendations made at 23rd GST Council meeting. Notifications will be issued on Nov 14 and same shall be effective from Nov 15. Major Gist of Changes GSTR-3B will continue to be filed on Monthly basis alongwith Tax Payment by 20th of following Month till March 2018 GSTR-2 & 3 from July'17 – Mar'18 is on hold for time being and modalities on its implementation shall be worked out by Committee. Late fees has been waived for period from July'17-Sep'17 for delay in submission of GSTR-3B and any amount paid shall be credited to E-Cash Ledger to be utilised in future. GSTR-1 shall be matched with GSTR-3B till Mar'18 till GSTR-2 & GSTR-3 is put in place. Late Fees of ₹ 20/- per day shall be applicable for delay in submission of GSTR-3B returns for period Oct'17 onwards. Extension in Re

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

l > ₹ 7500/- per day, then GST is 18% with ITC on Restaurant Services] Important Industrial Items on which Tax rates are reduced are as follows: [Effective from Nov 15, 2017 subject to Notification to be issued] [From 28% to 18%] [From 28% to 12%] [From 18% to 12%] [From 18% to 5%] [From 5% to 0%] [From 12% to 5%] Wire, cables, insulated conductors, electrical insulators, electrical plugs, switches, sockets, fuses, relays, electrical connectors Wet grinders consisting of stone as grinder Condensed milk Puffed rice chikki, peanut chikki, sesame chikki, revdi, tilrevdi, khaza, kazuali, groundnut sweets gatta, kuliya Guar meal Desiccated coconut Electrical boards, panels, consoles, cabinets etc for electric control or distribution Tanks and other armoured fighting vehicles Refined sugar and sugar cubes Flour of potatoes put up in unit container bearing a brand name Hop cone (other than grounded, powdered or in pellet form) Narrow woven fabric including cotton newar [with no refun

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or washing the skin Hand bags and shopping bags of jute and cotton Fly ash brick Shampoos; Hair cream, Hair dyes (natural, herbal or synthetic) and similar other goods; henna powder or paste, not mixed with any other ingredient; Hats (knitted or crocheted) Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, perfumery, cosmetic or toilet preparations, room deodorisers Parts of specified agricultural, horticultural, forestry, harvesting or threshing machinery Perfumes and toilet waters Specified parts of sewing machine Beauty or make-up preparations Spectacles frames Fans, pumps, compressors Furniture wholly made of bamboo or cane Rubber tubes and miscellaneous articles of rubber Lamp and light fitting Primary cell and primary batteries Sanitary ware and parts thereof of all kind Articles of plastic, floor covering, baths, shower, sinks, washbasins, seats, sanitary ware of plastic Slabs of marbles and granite Goods of marble and granite such as tiles C

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rth moving and levelling machinery, Escalators, Cooling towers, pressure vessels, reactors Crankshaft for sewing machine, tailor s dummies, bearing housings, gears and gearing; ball or roller screws; gaskets Electrical apparatus for radio and television broadcasting Sound recording or reproducing apparatus Signalling, safety or traffic control equipment for transports Physical exercise equipment, festival and carnival equipment, swings, shooting galleries, roundabouts, gymnastic and athletic equipment All musical instruments and their parts Artificial flowers, foliage and artificial fruits Explosive, anti-knocking preparation, fireworks Cocoa butter, fat, oil powder, Extract, essence ad concentrates of coffee, miscellaneous food preparations Chocolates, Chewing gum / bubble gum Malt extract and food preparations of flour, groats, meal, starch or malt extract Waffles and wafers coated with chocolate or containing chocolate Rubber tubes and miscellaneous articles of rubber Goggles, binoc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – Sagar Rijal – Dated:- 13-11-2017 Last Replied Date:- 30-10-2018 – If a Labour Contractor, who is unregistered or registered in GST law supplies pure labour on contract basis and is liable for TDS, then how are they treated in GST law?Does RCM applies over here on the part of Service Receiver or not?Please elaborate or give a link to find this query explaining both cases i.e, incase of registered or unregistered Contractor. – Reply By Rajagopalan Ranganathan – The Reply = Sir, As per Sl. No. 10 & 11 of Notification No. 12/2017-Central Tax (Rate) dated 28.6.2017 as amended only the following are chargeable to Nil rate. Otherwise service provided by labour contractor is liable to gst either under forward charge or reverse charge. 10 Heading 9954 Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tanding of the query is right- It is the supply of manpower (by labour contractor).The GST is payable by the labour contractor who needs to get registered and pay the GST. RCM is not applicable on supply of man power under GST.TDS under Income Tax is applicable.RegardsS.Ramaswamy – Reply By KASTURI SETHI – The Reply = I also think so it is an issue of supply of manpower. What kind of work is being done by the supplied labour is another issue. – Reply By Sagar Rijal – The Reply = I have two queries as on the case explained before.1. If Contractor is registered under GST and supplies Labour for civil work purposes like culvert works, then how is he treated., and incase if he is not registered under GST then how is he treated?2. If the contractor is an service agency providing Security services ,then how is he treated if he is registered under GST law and incase if he is not registered under GST law. ** still my query is not satisfactory. – Reply By Ramaswamy S – The Reply = Depends on th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r GST if registered (except if ur services are as per Sl. No. 10 & 11 of Notification No. 12/2017-Central Tax (Rate) dated 28.6.2017).And There is no RCM (from 13th Oct'17 notification) for unregistered purchases. So you need not get registered if ur supplies are under exemption limit. – Reply By Ganeshan Kalyani – The Reply = The clause mentioned by Sri Rajagopalan Sir in his reply clarifies what is exempted service in connection with manpower supply. Further, both manpower supply and security agency service is under forward charge and supllier of service has to register provided his turnover is crossing the threshold limit. Also, there is no reverse charge on recipient if purchase of goods or services is from an unregistered dealer. – Reply By Sagar Rijal – The Reply = Thank You all of you experts and especially SETHI Sir. I have found my answer. – Reply By Ganeshan Kalyani – The Reply = Kudos to Sri Kasturi Sir. Receiving appreciation from querist is the remuneration for the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – By: – CA.VINOD CHAURASIA – Dated:- 13-11-2017 – All about GSTR -1A Introduction: GSTR 1A return shows the amendments, modifications or deletions made by the recipient in GSTR 2 return. In this article, we look at details to be provided in GSTR 1A return in detail. GSTR-1A is an addendum to GSTR-1- Outward supplies statement of the supplier. It is always generated on the basis of details added/ modified/ deleted by the counterparty (B2B Transactions) in GSTR- 2/4/6. The details so created in the system are then auto-populated to the supplier on submission of GSTR- 2/4/6. GSTR-1A is generated after the end of tax period and only if the supplier has filed his GSTR-1 before the receiver files his GSTR-2/4/6. All

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

er and submits the return Modifies the details added by the supplier and submits the return Adds any new details missed by the supplier and submits the return All the above details get auto-populated to the supplier in the Form GSTR- 1A only if the following conditions are met: Recipient submits GSTR- 2/4/6 on or before 17th of the month succeeding the M tax period The supplier has not yet generated GSTR-3 for M tax period. The supplier has not yet submitted GSTR-1A of M tax period If any one of the above mentioned conditions are met, then all such modifications/ additions/ rejections will flow to the suppliers GSTR-1 of the subsequent tax period. Supplier cannot add any details in GSTR-1A. GSTR-1A is not mandatory to be submitted before ge

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GSTR-3 has not been filed, taxpayer will be able to see the GSTR-1A, however, he won t be allowed to take any actions on the same. If GSTR-1A has not been filed by taxpayer till 17th of the subsequent month of the tax period, then on generation of GSTR-3 by taxpayer, all the details will roll over to GSTR-1 of next tax period. In case of non-filing of GSTR-1A, roll over of details will happen on generation of GSTR-3, whether GSTR-3 has been filed after 17th or before 17th. Post 17th of succeeding month of tax period, if GSTR-3 has not been filed, taxpayer will be able to see the GSTR-1A, however, he won t be allowed to take any actions on the same. How to file GSTR 1A Return On GST Portal ? Step 1: Login to GST Portal and Select GSTR 1A Ste

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 13-11-2017 – Under GST regime, there have been a lot of issues regarding taxability of transactions between employer and employee and applicability of reverse charge mechanism on such transactions. Now, according to clause 1 of Schedule III of the CGST Act, 2017, any services provided by employee to employer in course or in relation of employment shall not be considered as supply. This means that consideration paid for such services shall not be taxable under GST regime. Further, it has been provided under section 15 of the CGST Act, 2017 that employer and employee are related persons. EMPLOYEE REIMBURSEMENTS: Employees are being paid back for the business expenses incurred by them on behalf of the employer in furtherance of business. However, reimbursements shall not be liable to GST if services are provided in course of employment. It can be considered that employee here takes the role of agent who does spending on behalf o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

son. Also there would be cases where company would be ineligible to claim input tax credit even if employee incurs expenses from registered parties like food and beverages services i.e. restaurant service, health services, etc as mentioned in section 17(5). 2. Reimbursements to employees for expenses incurred from unregistered dealer If expenses incurred by employee are from unregistered persons then also it will be deemed that the employer has received the said supply and the employee has merely acted as an agent. Also, the ITC paid tax on such supply under reverse charge mechanism shall be admissible just like it is admissible in case of supply from registered dealer. For example, if employee has paid for food and beverages on behalf of employer to unregistered person; then such employer shall pay GST under reverse charge but the credit shall not be allowed as it is blocked credit under section 17(5) of CGST Act, 2017. It is worthwhile to mention here that a company is availing the I

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ces or receipts are required to be produced by the employee for the spending to employer. The employee at his / her discretion use the money with any vendor of his / her choice. The control on such spending shall not be with the employer. For example, each employee has been provided with travel allowance of ₹ 4000 per month wherein employee at his discretion uses mode of travel whether self or rented and is also not required to produce any invoices or receipts in that respect. Thus, in case of allowances provided to employee by employer no GST shall be applicable as it is maybe an organizational obligation of employer and would be services in course of employment. It is worthwhile to mention here that in such case, this amount should form part of the salary and only salary should be debited in the books of company. No other expense pertaining to this amount of allowance should be debited in the books of company. Therefore, the company will not be liable to pay tax under reverse c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – FIN/REV-3/GST/1/08 (Pt-1)/77 – Dated:- 13-11-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) No FIN/REV-3/GST/1/08 (Pt-1)/77 OFFICE MEMORANDUM Dated: 13th Nov 2017 In order to prevent evasion of Tax/GST by the suppliers and protect the interest of Government revenue, it is hereby instructed that all supplies made to Government Departments involving value of ₹ 50,000/- and above should be done only by suppliers possessing valid GSTIN issued by the Taxes Dep

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 47/2017-State Tax – Dated:- 13-11-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 47/2017-State Tax The 13th November, 2017 No. GST/24/2017.-In exercise of the powers conferred by section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act, for all registered persons who failed to f

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =