Author: admin_gst

GST – States – 48/2017-State Tax – Dated:- 13-11-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 48/2017-State Tax The 13th November, 2017 No. GST/24/2017.-In exercise of the powers conferred by Section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely :- (3) These rules may be called the Arunachal Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2017. (4) They shall come into force on the date of their publication in the Official Gazette. 3. In the Arunachal Pradesh Goods and Services Tax Rules, 2017, – (i) in rule 24, in sub-rule (

= = = = = = = =

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

= = = = = = = =

as 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. ; (v) 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 has been extended in exercise of the powers conferred under

= = = = = = = =

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

= = = = = = = =

GST – States – 50/2017-State Tax – Dated:- 13-11-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 50/2017-State Tax The 13th November, 2017 No. GST/24/2017.- In pursuance of section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) and sub-rule (3) of rule 45 of the Arunachal Pradesh Goods and Services Tax Rules, 2017, the Commissioner, with the approval of the Board, hereby extends the time limit for making the declaration

= = = = = = = =

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

= = = = = = = =

Customs – PUBLIC NOTICE No. 41/2017 – Dated:- 13-11-2017 – MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, NEW HARBOUR ESTATE, THOOTHUKUDI – 628004. C. No. VIII/48/06/2017-Cus.Pol. Date: 13.11.2017 PUBLIC NOTICE No. 41/2017 Subject: Refunds of IGST paid on export of goods under Rule 96 of CGST Rules, 2017-Reg. Attention of all Exporters / Importers/ Custom Brokers/ Clearing Agents / Steamer Agents/ Shipping agents/ Trade and Industry and Public is invited to the Board's Circular No.42/2017-Customs dated 07.11.2017 on the above subject. 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

= = = = = = = =

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

= = = = = = = =

cases where the shipping bill number quoted 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 invoic

= = = = = = = =

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

= = = = = = = =

filed successfully, refunds are already being given. iv. Wrong Bank Account given to Customs. In some cases, bank account details available with Customs have been invalidated by PFMS. Exporters are advised that if the account has not been validated by PFMS, they must get their details corrected in the EDI system. Exporters are also advised not to change their bank account details frequently so as to avoid delay in refund payment. 4. IGST Refunds for the export of goods in the month of August, 2017: GSTN has provided the utility to declare Table 6A in GSTRI for exporters to fill in information related to Zero Rated Supplies. Once exporters file Table 6A, it would be possible to sanction refunds for the exports made in August 2017. Therefore exporters are advised to fill Table 6A online to claim refunds against exports made in August 2017. Exporters have already been provided an option to view their Shipping Bill data online on ICEGATE website, so that they can ensure filing of their Tab

= = = = = = = =

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

= = = = = = = =

one in ICES application. The third party details would be printed in the shipping bill copies for fulfilment of the notification conditions. ii) Further in case of an export consignment containing multiple supplies by registered suppliers, the registered recipient (merchant exporters) need to provide details of all registered suppliers and corresponding invoices against each item in the Shipping bills. iii) For the purpose of above mentioned notifications concerning supply to registered recipient at concessional GST, registered principal place of business or registered additional place of business shall be deemed to be a 'registered warehouse' . iv) Registered recipients (Merchant exporters) may, if required, exclude commercially sensitive information while providing copies of Shipping Bills to registered suppliers. 6. Difficulties if any should be brought to the notice of this Office. (K.V.V.G. DIWAKAR) COMMISSIONER – Circular – Trade Notice – Public Notice – Instructions – Of

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – Jasbir Uppal – Dated:- 12-11-2017 Last Replied Date:- 14-11-2017 – Dear Professionals, Query No 1 The procedure for disturbution of input tax credit by ISD , the assessee is partnership firm having more than two GSTN in different states but on same PAN number. Can the excess ITC be adjusted with the liability of tax payable in another state under section 20 of CGST Act,2017 ? Query No 2 As per 23rd GST Council meeting in Guwahati most of items have been shifted from 28% to 18% On the date of effecting notification the stock of material lying on effecting date the rate of tax paid @28% but post effect the rate will be 18% on outward supply. Now our query is eligible ITC is on 28% or 18% because in VAT

= = = = = = = =

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

= = = = = = = =

15 (Effective date of Notification as recommended in 23rd GST Council meeting). This is a case of inverted Duty Structure and you can claim Refund of same as per GST Act. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = I viewed the views of both experts. Sanjay Malhotraji you have not been in the forum for many a day. Please give your active participation. – Reply By KASTURI SETHI – The Reply = Sh.CS Sanjay Malhotra Ji, Sir, Thanks for enrichment of my knowledge by way of addition and support. – Reply By Ramaswamy S – The Reply = In sync with the views of all the experts.RegardsS.Ramaswamy – Reply By Ganeshan Kalyani – The Reply = Answer to query 1 is yes. Answer to query 2 – you are eligible to take credit of the tax paid while purchasing

= = = = = = = =

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

= = = = = = = =

Services provided by extraterritorial organisations and bodies – Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service De

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 708 Group 99972 Beauty and physical well-being services 709 999721 Hairdressing and barbers services 710 999722 Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services 711 999723 Physical well-being services including health club and fitness centre 712 999729 Other beauty treatment services nowhere

= = = = = = = =

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

= = = = = = = =

Funeral, cremation and undertaking services – Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 716 Group 99979 Other miscellaneous services 717 999791 Services involving commercial use or exploitation of any event 718 999792 Agreeing to do an act 719 999793 Agreeing to refrain from doing an act 720 999794 Agreeing to tolerate an act 721 999795 Conduct of religious ceremonies or rituals by persons 722 999799 Other services nowhere

= = = = = = = =

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

= = = = = = = =

Domestic services – Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 723 Heading 9998 Do

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 687 Group 99965 Sports and recreationa

= = = = = = = =

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

= = = = = = = =

Services of athletes and related support services – Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1)

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 694 Group 99969 Other amusement and recreational services 695 999691 Amusement park and similar attraction services 696 999692 Gambling and betting services including similar online services 697 999693 Coin-operated amusement machine services 698 999694 Lottery services 699 999699 Other recreation and amusement services nowhere else cla

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 700 Heading 9997 Other services 701 Group 99971 Washing, cleaning and dyeing services 702 999711 Coin-operated laundry services 703 999712 Dry-cleaning services (including fur product cleaning services) 704 999713 Other textile cleaning services 705 999714 Pressing services 706 999715 Dyeing and colouring services 707 999719 Other washi

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 658 Group 99959 Services furnished by other membership organisations 659 999591 Religious services 660 999592 Services furnished by political organisations 661 999593 Services furnished by human rights organisations 662 999594 Cultural and recreational associations 663 999595 Services furnished by environmental advocacy groups 664 99959

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 668 Heading 9996 Recreational, cultural and sporting services 669 Group 99961 Audiovisual and related services 670 999611 Sound recording services 671 999612 Motion picture, videotape, television and radio programme production services 672 999613 Audiovisual post-production services 673 999614 Motion picture, videotape and television pr

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 675 Group 99962 Performing arts and other live entertainment event presentation and promotion services 676 999621 Performing arts event promotion and organisation services 677 999622 Performing arts event production and presentation services 678 999623 Performing arts facility operation services 679 999629 Other performing arts and live

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 680 Group 99963 Services of performing and other artists 681 999631 Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like 682 999632 Services of authors, composers, sculptors and other artists, except performing artists 683 999633 Original works o

= = = = = = = =

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

= = = = = = = =

Museum and preservation services – Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 684

= = = = = = = =

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

= = = = = = = =

Sanitation and similar services – Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 647 G

= = = = = = = =

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

= = = = = = = =

Others – Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 650 Group 99949 Others 651 999

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 652 Heading 9995 Services of membershi

= = = = = = = =

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

= = = = = = = =

Services furnished by trade unions – Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 65

= = = = = = = =

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

= = = = = = = =

Waste treatment and disposal services – Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4)

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 642 Group 99944 Remediation services 6

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 621 Group 99934 Social services withou

= = = = = = = =

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

= = = = = = = =