Author: admin_gst

GST – States – 913/2017/9(120)/XXVII(8)/2017 – Dated:- 10-11-2017 – Government of Uttarakhand Finance Section – 8 Notification No. 913/2017/9(120)/XXVII(8)/2017 Dehradun, Dated 10/11/2017 WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 9 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), on the recommendations of the Council, the Governor is pleased to allow to notify the State tax rate of 2.5 percent on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified

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sections of the society under a programme duly approved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissioner of the State tax, as the case maybe, may allow in this regard. Explanation- (i) In this notification, "tariff item", "sub-heading" "heading" and "Chapter" Shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, in

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GST – States – SRO. 464 – Dated:- 10-11-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 10th November, 2017 SRO. 464 – In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No.V of 2017), the Jammu and Kashmir Government on the recommendations of the council, hereby makes the following amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:- (i) in rule 24, in sub-rule (4), for the words, figures and letters "on or before 31st October, 2017", the words, figures and letters "on or before 31st December, 2017" shall be substituted; (ii) in rule 45, in sub-rule (3), after the words &q

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I 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-I 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-I 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-I after the return in FORM GSTR-3B has been furnished an

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Customs – Public Notice No. 48/2017/CCP/JMR – Dated:- 10-11-2017 – OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR 'SARDA HOUSE', BEDI BUNDER ROAD, OPP. PANCHVATI, JAMNAGAR – 361008 F, No. VIII/48-168/Cus-T/2017 Dated: 10.11.2017 Public Notice No. 48/2017/CCP/JMR Subject: regarding. Attention of all the Importers/exporters, Customs Brokers, members of the Trade and all other concerned is invited to this office Public Notice bearing no. 46/2017/CCP/JMR dated 12-10-2017 and Board Ci

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Goods and Services Tax – GST – Dated:- 9-11-2017 – Mumbai, Nov 9 (PTI) Stocks consolidated in a volatile session on Thursday as the Sensex closed in positive space after two sessions of fall, ahead of the outcome of the GST Council meet amid a good set of earnings from Tata Motors and others. The 30-share Sensex, which had lost 512.38 points in the previous two sessions, edged up 32.12 points, or 0.10 per cent, to close at 33,250.93 after trading between 33,463.80 and 33,111.54. During the day,

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Goods and Services Tax – Started By: – saravanan rengachary – Dated:- 9-11-2017 Last Replied Date:- 13-11-2017 – Sir,Can we avail IGST input credit on the material IMPORTED for demonstration purpose on payment of duty. Please note that the imported material is received on LOAN basis. No foreign exchange is involved. However, applicable import duty is paid.Please suggest.RegardsSaravanan. – Reply By KASTURI SETHI – The Reply = Yes because it is in the course of business or furtherance of busines

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Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 9-11-2017 – Section 34 of CGST Act 2017 prescribes provisions related to issuance of debit notes and credit notes. The sub-section (1) and (2) to this section reads as follows:- (1) Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, or where the goods supplied are returned by the recipient, or where goods or services or both supplied are found to be deficient, the registered person, who has supplied such goods or services or both, may issue to the recipient a credit note containing such particulars as may be prescribed. (2) Any registered person who issues a credit note in relation to a supply of goods or services or both shall declare the details of such credit note in the return for the month during which such credit note has been issued but not later than Septe

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o issue the credit note, but once issued, its details are supposed to be filed by the supplier in the return. Further, section 34(3) & (4) of CGST Act prescribes the conditions related to issuance of debit notes. This section reads as follows:- (3) Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to be less than the taxable value or tax payable in respect of such supply, the registered person, who has supplied such goods or services or both, shall issue to the recipient a debit note containing such particulars as may be prescribed. (4) Any registered person who issues a debit note in relation to a supply of goods or services or both shall declare the details of such debit note in the return for the month during which such debit note has been issued and the tax liability shall be adjusted in such manner as may be prescribed. Explanation.-For the purposes of this Act, the expression debit

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s exclusive power to issue the debit note to the supplier only. It nowhere states that the debit note can be issued by the recipient also. However, when we look into the returns prescribed under GST law, it shows some other picture. GSTR-2 in which details of inward supplies is to be given reflects that the debit note as well as the credit note, both can be issued by the buyer/recipient of supply also. Thus, the return formats which are the parts of CGST Rules, 2017 are giving altogether different interpretation than what is suggested by the section 34. If there arises any dispute, which one will prevail in such case. If there is any conflict between the interpretation given by the Act and interpretation given by the Rules, the Act will always have the precedence. This is known as Gunpradhan principle which has been laid down by the hon ble Supreme Court in the case of ISPAT INDUSTRIES LTD. Versus COMMISSIONER OF CUSTOMS, MUMBAI [ 2006 (9) TMI 181 – SUPREME COURT OF INDIA ]. In this ca

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Goods and Services Tax – Started By: – GOPAL CHOWDHURY – Dated:- 9-11-2017 Last Replied Date:- 10-11-2017 – Dear Experts, As under GST, GTA will be payable under reverse charge and forward charge notification was provided in that respect. It was further clarified that ITC will be available for the RCM paid under reverse charge under section 9(3) of the CGST Act, 2017 and not on the forward charge. in this regard I want to know, can a manufacturing company avail ITC on the GTA paid by them for outward transportation. As under erstwhile law ITC on outward transportation is not allowed. kindly let me know. – Reply By KASTURI SETHI – The Reply = In pre-GST era credit on outward freight was allowed depending upon the place of removal. Now who p

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of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply As per this provision no where it allows ITC of GTA services used for outward supplies, but as still there is nothing has come out from ministry yet to understand that ITC of GTA is not available on outward supply, so may be manufacturer can claim. If some other expert has some other expert views on the same kindly let me know. – Reply By KASTURI SETHI – The Reply = Dear Querist, First of all it is Section 17(5)(b) and NOT Section 15(5)(b). Secondly this ' (B)' referred by you, pertains to (iii) rent-a-cab, l

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Goods and Services Tax – Started By: – Yatin Bhopi – Dated:- 9-11-2017 Last Replied Date:- 10-11-2017 – Dear expertsRecently reverse charge in case of supplies from unregistered supplier has been exempted till 31st March 2018 my query is:If GTA \ advocate is not registered under GST and if registered person receives services from these unregistered supplier, are we need to pay GST under RCM without considering he is unregistered – Reply By KASTURI SETHI – The Reply = If supply of any goods or s

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GST – States – 36/2017 – Dated:- 9-11-2017 – FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION No. 36/2017-State Tax Delhi, the 9th November, 2017 No. F. 3(40)/Fin(Rev-I)/2017-18/DS-VI/719.-In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1 (1) These rules may be called the Delhi Goods and Services Tax (Eighth Amendment) Rules, 2017. (2) They shall come into force with effect from 29th September, 2017. 2. In the Delhi Goods and Services Tax Rules, 2017,- (i) in rule 24, in sub-rule (4), for the figures, letters

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of declaration in FORM GST TRAN-1 shall be inserted; (vi) 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 word and letters Provisional ID , the letters GSTIN shall be substituted. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, A. K. SINGH, Dy. Secy.-VI (Finance) Note : The principal rules were published in Delhi Gazette, Extraordinary, Part-IV, dated 22nd June, 2017 vide Notification No. F. 3(10)/Fin.(Rev.-I)/2017-18/DS-VI/342, dated 22.06.2017 and last amended vide Notification No. 34/2017-Sta

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GST – States – 45/2017 – Dated:- 9-11-2017 – FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION No. 45/2017-State Tax Delhi, the 9th November, 2017 No. F. 3(41)/Fin(Rev-I)/2017-18/DS-VI/720.- In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely: – 1. (1) These rules may be called the Delhi Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) They shall come into force with effect from 13th October, 2017. 2. In the Delhi Goods and Services Tax Rules, 2017, – (i) in rule 3, for sub-rule (3A), the following sub-rule

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ommences to pay tax under section 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. ; (ii) after rule 46, the following rule shall be inserted, namely:- 46A. Invoice-cum-bill of supply. – Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single invoice-cum-bill of supply may be issued for all such supplies. ; (iii) in rule 54, in sub-rule (2), (a) for the words tax invoice the words consolidated tax invoice shall be substituted; (b) after the words by whatever name called , the words for the s

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r Table 6, the following shall be substituted, namely: – 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Cess No. Date Value No. Date Rate Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports (vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely: – 4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax Cess No. Date Value Rate Taxable value Tax amount 1 2 3 4 5 6 7 8 4A. Supplies made to SEZ unit or SEZ Developer 4B. Deemed exports (viii) in FORM GSTR-4, after instruction no.9, the following shall be inserted, namely: – 10. For the

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GST – States – ERTS(T) 65/2017/188 – Dated:- 9-11-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 09th Nov, 2017 No. ERTS(T) 65/2017/188 – In exercise of the powers conferred by section 128 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act, for all registered persons wh

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GST – States – ERTS(T) 65/2017/185 – Dated:- 9-11-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 9th Nov, 2017 No. ERTS(T) 65/2017/185- In exercise of the powers conferred by section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or before the last dates as specified in the corresponding entry in column (3) of the said Table, namely:- S.No. Month Last Date for filling of return in FORM GSTR3B (1) (2) (3) 1. August, 2

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GST – States – ERTS(T) 65/2017/183 – Dated:- 9-11-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 9th Nov, 2017 No. ERTS(T) 65/2017/183 – In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) the Commissioner, on the

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GST – States – ERTS(T) 65/2017/182 – Dated:- 9-11-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 9th Nov, 2017 No. ERTS(T) 65/2017/182 In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details or return, as the case may be, under sub-section (1) of section 37, subsection (2) of section 38 and sub-section (1) of section 39 of the said Act, as specified i

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GST – States – Order No. 01/2017-State Tax – Dated:- 9-11-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT No. ERTS(T) 65/2017/Pt I/91 CIRCULAR Dared Shillong, the 9th Nov, 2017. THE MEGHALAYA GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017 Order No. 01/2017-State Tax Whereas, certain difficulties have arisen in giving effect to the provisions of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act; Now, therefore, in exercise of the powers conferred by section 172 of the said Act, the Government of Meghalaya, on recommendations of the Council, hereb

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GST – States – 34/2017-State Tax – Dated:- 9-11-2017 – FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION No. 34/2017-State Tax Delhi, the 9th November, 2017 No. F3(39)/Fin (Rev-I)/2017-18/DS-VI/718.-In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force with effect from 15th day of September, 2017. 2. In the Delhi Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3 – (i) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registrati

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ectronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf. ; 4. In the principal rules, in rule 127, after clause (iii), the following clause shall be inserted, namely:- "(iv) to furnish a performance report to the Council by the tenth of the close of each quarter."; 5. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:- Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment; Provided further that where handicraft goods are transported from one State to another by a person

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d, namely:- Instructions: 1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a). 2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file Trans3 besides availing credit in table 7A under the heading inputs. . 7. In the principal rules, with effect from the 1st day of July, 2017, in FORM GSTR-4 , in Serial No.8, in entry 8B(2), for the words Intra-State Supplies , the words Inter-State Supplies shall be substituted. 8. In the principal rules, with effect from the 30th day of August, 2017, in the Notes to FORM GST EWB-01 , after Note 4, the following Note shall be inserted, namely:- 5. The details of bill of entry shall be entered in place of invoice where the consignment pertains to an import. . By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi A. K. SINGH, Dy. Secy. VI (Finance) Note :- The principal rules were published in Delhi Gazette

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GST – States – NO.F.1-11(91)-TAX/GST/2017(Part-X) – Dated:- 9-11-2017 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1-11(91)-TAX/GST/2017(Part-X) Dated, Agartala, the 9th November, 2017. NOTIFICATION In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Tripura State Goods and Services Tax (Eleventh Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In this Tripura State Goods and Services Tax Rules, 2017. (i)

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ies 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 has been ext

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GST – States – NO.F.1-11(91)-TAX/GST/2017(Part) – Dated:- 9-11-2017 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1-11(91)-TAX/GST/2017(Part) Dated, Agartala, the 9th November, 2017. NOTIFICATION In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No, 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax. Rules, 2017, namely:- (1) These rules may be called the Tripura State Good and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette, 2, in the Tripura State Goods and Services Tax Rules. 2017. – (i) in ru

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llowing Statement shall be substituted. namely:- "Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRS/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net integrated tax and cess (7+7+10-11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 (b) for "Statement-4", the following Statement shall be substituted, namely:- "Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details shipping bill/Bill of exort/Endorsed invoice by

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GST – States – 4-G /2017 – Dated:- 9-11-2017 – FINANCE SECRETARIAT NO. FD 47 CSL 2017, BENGALURU, DATED: 09/11/2017 NOTIFICATION ( 4-G /2017) In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendations of the Council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:- RULES 1. Title and commencement.- (1) These rules may be called the Karnataka Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. Amendment of rule 3.- In the Karnataka Goods and Services Tax Rules, 2017, –

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period of ninety days from the day on which such person commences to pay tax under section 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished . 3. Insertion of new rule 46A.- After rule 46 of the said rules, the following shall be inserted namely:- 46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, he may issue a single invoice-cum-bill of supply for all such supplies . 4. Amendment of rule 54.- In rule 54 of the said rules, in sub-rule (2).- (a) for the words tax

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f FORM GST CMP-02.- In FORM GST CMP – 02 of the said rules, for the words, figures and brackets See rule 3(2) , the words, figures, brackets and letter See rule 3(3) and 3(3A) shall be substituted; 7. Amendment of FORM GSTR-1.- In FORM GSTR – 1 of the said rules, for Table 6, the following shall be substituted, namely:- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Cess No. Date Value No. Date Rate Taxable value Amt. 1 2 3 4 5 6 7 8 9 10 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports ; 8. Amendment of FORM GSTR-1A.- In FORM GSTR-1A of the said rules, for Table 4, the following shall be substituted, namely:- 4. Zero rated supplies made

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The Meghalaya Goods and Service Tax (Removal of Difficulties) Order, 2017 – GST – States – 01/2017-State Tax – Dated:- 9-11-2017 Circular – Trade Notice – Public Notice – Instructions – Office orders

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Customs – Public Notice No. 32/2017 – Dated:- 9-11-2017 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, AHMEDABAD – 380009. F.N0. V111/48-154/Cus/T/2017 Dated: 09.11.2017 Public Notice No. 32/2017 Subject:- Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017- Reg. Attention of exporter/Customs Broker/Shipping lines/Shipping Agents is invited to the Board's Circular No. 42/2017-Customs dated 07.11.2017 issued vide F.NO. 450/119/2017-cus IV(Pt-l) wherein guidelines have been issued for cases of IGST refunds that has not been disbursed due to errors in the EGM/GSTR-1 returns/Shipping Bill. A). IGST refunds for the export of goods in the month of July, 2017:- i) Incorrect SB number in GSTR-1 There are 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 GSTR1( Amendment to taxable outward supply details furnished in returns for e

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cases, compliance of exported out of India requirement in Rule 96(2) of Central Goods and Services Tax (CGST) Rules, 2017 remained unfulfilled. It is also ensured that all the shipping lines operating in ICDS/Gateway Ports file EGM online. All ICDs and Gateway Ports have already been instructed to ensure that shipping lines file supplementary EGM online for consignments exported in July 2017 by 31st October 2017. For subsequent months also, shipping lines must ensure filling of EGM at Gate way Port iv Wrong Bank Account given to Customs In some cases, bank account details available with Customs have been invalidated by Public Financial Management System (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 to avoid delay in refund payment. B. IGST Refunds for the export of goods in the month of August, 2017 GSTN has provided

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e 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 declared in the ARE Certificate and Date columns in the Shipping Bill format. Necessary change 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 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 notification concerning supply to registered recipient at concessional GST, registered principal place of business of registered additional place of business shall be deemed to be a "registered warehouse" iv) Registered recipents

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Customs – PUBLIC NOTICE NO. 128/2017 – Dated:- 9-11-2017 – OFFICE OF COMMISSIONER OF CUSTOMS (Export-II) NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI-400 001 F.No.S/26-Misc-54/2017 DBK Date: 09.11.2017 PUBLIC NOTICE NO. 128/2017 Subject: Refunds of IGST paid on export of goods under Rule 96 of CGST Rules, 2017 Attention of all the importers, exporters, customs brokers, and other stake holders is invited to Board Circular No 42/2017-Customs, dated 7th November 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 exported in July would begin to be paid and refunds for subsequent months would be handled expeditiously

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er. 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, under GSTR 1 and shipping bill match with each other. iii) EGM Error

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nt months also, shipping lines operating in New Custom House 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 Zone-I website i.e. http://www.mumbaicustomszone1.gov.in (in the section miscellaneous under heading Accounts details IEC wise rejected by PFMS (For Drawback, ROSL, Export IGS Refund Claim) . 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 also invited to Public Notice No 123/2017, dated 27.10.2017 on the said subject. Exporters are also advised not to change their bank account details frequently so

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ation 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 of an export consignment containing multiple supplies by registered suppliers, the registered recipient (merchant exporters) need to provide details of all registered suppliers and corresp

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GST – States – Trade Notice No. 18/2017 – Dated:- 9-11-2017 – Government of India, Ministry of Finance, Department of Revenue Office of the Chief Commissioner, Goods and Services Tax & Customs Trade Notice No. 18/2017 Dated, Shillong the 9th November, 2017 Crescens Building, M.G. Road, Shillong-793001 Subject: Due date for generation of FORM GSTR 2A and FORM GSTR 1A in accordance with the extension of due date for filing FORM GSTR-1 and GSTR-2 respectively-reg. The Central Board of Excise & Customs [CBEC] has issued a Circular No. 15/15/2017-GST dated 6th November, 2017 for the Trade and as well as all concerned regarding due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and GSTR-2 respectively, 2. Reference is invited to Notification No. 30/2017-Central Tax dated 11th September,2017, and Notification 54/2017-CentraI Tax, dated 30th October, 2017 whereby the dates for filing FORM GSTR-1, FORM GSTR-2 and

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ter the 1 0th but before the 15th of the month succeeding the tax period. Further, subsection (1) of section 38 read with sub-rule (1) of rule 60 provides that on the basis of the details contained in FORM GSTR-2A, the recipient shall prepare and furnish the details of inward supply in FORM GSTR-2 after verifying, validating, modifying or deleting the details, if required. Since the due dates for furnishing the details in FORM GSTR-1 and FORM GSTR-2 have been extended, it is hereby clarified that the due date of FORM GSTR-2A is also extended. The details furnished in FORM GSTR-1 are available to the recipient in FORM GSTR-2A from 11th of October, 2017. These details are also available in FORM GSTR-2 and can be verified, validated, modified or deleted to prepare details in FORM GSTR-2 which is required to be furnished not later than the 30th November, 2017. It is further clarified that the details in FORM GSTR-2A are also available in his FORM GSTR-2 and the recipient may take necessary

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of modifications accepted by the supplier. In this regard, it is hereby clarified that as the dates for furnishing the details in FORM GSTR-1 and FORM GSTR-2 have been extended, the due date for furnishing of FORM GSTR-1A for July 2017 is also extended. Therefore, the details in FORM GSTR-1A shall be made available to the supplier from the 1st of December to the 6th of December, 2017 for the month of July,2017. This Trade Notice is being issued so as to sensitize the trade and field formations about the contents of the aforesaid references and for complete details, the respective references may please be referred in the CBEC's website www.cbec.gov.in. All Commissioners are requested to bring the contents of the Trade Notice to the notice of all the officers working under their charge and the assessees falling under their respective jurisdiction. The Trade & Industry Associations/Chambers of Commerce are requested to bring the contents of the Trade Notice to the notice of all th

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2018 (5) TMI 1280 – KERALA HIGH COURT – 2018 (12) G. S. T. L. 273 (Ker.) – Constitution of authority for advance ruling – It is the case of the petitioner that the portal of the taxing authority does not presently provide for a method of filing applications before the authority for advance ruling – Held that: – It is pointed out that the Joint Commissioner of Central Tax, Central Excise and Customs, Thiruvananthapuram as also the Joint Commissioner (General) State Tax, Thiruvananthapuram have been constituted as the members of the forum, which is the authority for advance ruling in the State – it is clarified that till such time as the electronic filing system is put in place on the portal, the assessees would be permitted to file their ap

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dents have not constituted the authority, and hence, the petitioner is not able to approach an authority for advance rulings. The petitioner also voices concern with regard to the filing of an application before such an authority as and when constituted. It is the case of the petitioner that the portal of the taxing authority does not presently provide for a method of filing applications before the authority for advance ruling. The learned Government Pleader would submit, on instructions, that the authority for advance ruling has since been constituted by S.R.O.No.638 of 2017 dated 21.10.2017. It is pointed out that the Joint Commissioner of Central Tax, Central Excise and Customs, Thiruvananthapuram as also the Joint Commissioner (General)

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Goods and Services Tax – Started By: – Kavita Sharma – Dated:- 8-11-2017 Last Replied Date:- 16-11-2017 – If a firm sells its 15 years old Wagonr car (not in running condition) as scrap, what will be the applicable GST rate on such sale.Regards – Reply By Rajagopalan Ranganathan – The Reply = Madam, It depends upon by which materials the Wagon car is made of. If it is of Iron then then such scrap is classifiable under heading 7204 and attract 9% CGST vide Sl. No. 199 of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28.6.2017 as amended. If it is any other material then refer to the same notification and find out rate of tax. – Reply By Ganeshan Kalyani – The Reply = In my view it should be classified under HSN 8703 attra

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re we cannot call this vehicle a car now. It is a scrap. Any vehicle is made of iron, copper, brass, aluminium, steel etc., so junked car is left with these kinds of scrap. All these kinds of scrap fall under different HSNs i.e. 72,73,74,76 under different sub-heading nos. and attract different rates of tax under GST Tariff Act. In view of above, old & used car (declared scrap) cannot attract rate of tax under HSN meant for a car. Here it is worthwhile to mention that the phrase, scrap generated in the course of manufacture of excisable goods' is a matter of bye gone era and hence not relevant under GST because GST is on supply of goods and services. – Reply By Ganeshan Kalyani – The Reply = Do we need to dismantle the car and then

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