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GST – States – 12/2017-GST – Dated:- 31-10-2017 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR NO.CT/LEG/NGST-0RD/8/17/1540 Dated, Dimapur the 31st October, 2017 Order No. 12/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule of the Central Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Nagaland Goods and Services Tax Rules, 2017 read with section 168 of the Nagal

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GST – States – NO.F.1-11(100)-TAX/GST/2017/9417-24 – Dated:- 31-10-2017 – GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA NO.F.1-11(100)-TAX/GST/2017/9417-24 Dated, Agartala, the 31st October, 2017 ORDER Subject: Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03 In exercise of the powers conferred by sub-rule (4)

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GST – States – NO.F.IV-3(15)-TAX/17(P-1) – Dated:- 31-10-2017 – GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX P.N. COMPLEX, GURKHABASTI, AGARTALA NO.F.IV-3(15)-TAX/17(P-1) Dated, Agartala, the 31st October, 2017. CORRIGENDUM Please read "Entire Sepahijala District and Amtali markat area & Sekerkote market area excluding Agartala Municipal Corporation area of Sadar Sub-Division" in place of "Entire Sepahijala District" in column no. (4) against Sl. N

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GST – States – NO.F.1-1 (100)-TAX/GST/2017/9425-32 – Dated:- 31-10-2017 – GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA NO.F.1-1 (100)-TAX/GST/2017/9425-32 Dated, Agartala, the 31st October, 2017. ORDER Subject: Extension of time limit for submitting application in FORM GST REG-26 In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of the Tripura State Goods and Services Tax Rules, 2017 read with section

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GST – States – NO.F.1-11(100)-TAX/GST/2017/9441-48 – Dated:- 31-10-2017 – GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA NO.F.1-11(100)-TAX/GST/2017/9441-48 Dated, Agartala, the 31st October, 2017. ORDER Subject; Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Tripura State Goods and Services Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the Tripura State Goods a

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GST – States – NO.F.1-11(100)-TAX/GST/2017/9433-40 – Dated:- 31-10-2017 – GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA NO.F.1-11(100)-TAX/GST/2017/9433-40 Dated, Agartala, the 31st October, 2017. ORDER Subject: extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Tripura State Goods and Services Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Tripura State Goods

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GST – States – 15–C.T./GST- 52/2017 – State Tax – Dated:- 31-10-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 15-C.T./GST Dated: 31/10/2017 Notification No. 52/2017 – State Tax In pursuance of section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter referred to as the said Act) and clause (b) of subrule (1) of rule 40 of the West

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GST – States – 16–C.T./GST- 53/2017 – State Tax – Dated:- 31-10-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 16-C.T./GST Dated: 31/10/2017 Notification No. 53/2017 – State Tax In pursuance of section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) and sub-rule (3) of rule 45 of the West Bengal Goods and Services Tax Rules, 2017, the Commi

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GST – States – 17–C.T./GST- 54/2017 – State Tax – Dated:- 31-10-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 17-C.T./GST Dated: 31/10/2017 Notification No. 54/2017 – State Tax In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the West Bengal Goods and Services Tax Act, 2017 (West

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GST – States – G.O.MS.No. 488 – Dated:- 31-10-2017 – GOVERNMENT OF ANDHRA PRADESH REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 488 Dated: 31-10-2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government hereby makes the following amendments to the Andhra Pradesh Goods and Services Tax Rules, 2017, namely:- These rules may be called the Andhra Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2017. They shall be deemed to have come into force with effect on and from 13th October, 2017. AMENDMENTS In the said Rules,- (i) in rule 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:- (3A) Notwithstanding anything con

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d 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 supply of services made during a month at the end of the mont

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o 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.Suppies made to SEZ unit or SEZ Developer 4B. Deemed exports (viii) in FORM GSTR-4, after instruction no.9, the following shall be added, namely:- 10. For the tax periods July, 2017 to September, 2017 and October, 2017 to Decemb

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GST – States – G.O.MS.No. 484 – Dated:- 31-10-2017 – GOVERNMENT OF ANDHRA PRADESH REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 484 Dated: 31-10-2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government hereby make the following amendments to the Andhra Pradesh Goods and Services Tax Rules, 2017, namely:- These rules may be called the Andhra Pradesh Goods and Services Tax (Eighth Amendment) Rules, 2017. These amendments shall be deemed to have come into force with effect on and from the 29th September, 2017. AMENDMENTS (1) In the said rules, in rule 24, in sub-rule (4), for the figures, letters and word, 30th September , the figures, letter

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GST – States – CCTS Ref. No. CCW/GST/74/2015 – Dated:- 31-10-2017 – CCT'S Ref. No. CCW/GST/74/2015 Dated: 31-10-2017 The attention of all the Joint Commissioners (ST) in the state of Andhra Pradesh is invited to the subject cited. it is hereby notified, in accordance with Section .151 of A.P Goods & Services Act,' 2017, officers in the cadre of Joint Commissioner of State Tax and above are authorized to collect the data/ Information on any matter from the concerned Persons /Departme

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GST – States – G. O. (P) No. 131/2017/TAXES – Dated:- 31-10-2017 – GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G. O. (P) No. 131/2017/TAXES Dated, Thiruvananthapuram, 31st October, 2017 S. R. O. No. 671/2017.-In exercise of the powers conferred by section 128 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council hereby waives the late fee payable under section 47 of the said Act, for all registered persons w

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GST – States – CCT/26-2/2017-18/19 – Dated:- 31-10-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes – Notification No. CCT/26-2/2017-18/19 In pursuance of Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) and sub-rule (3) of Rule 45 of the Goa Goods and Services Tax Rules, 2017, read with Notification No. 53/2017-Central Tax, dated the 28th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,

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GST – States – 08/2017-GST – Dated:- 31-10-2017 – O R D E R By the Commissioner of State Tax, Gujarat State, Ahmedabad Dated the 31st October, 2017 Order No. 08/2017-GST No.GSL/RULE-120A/B-10 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Gujarat Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Gujarat Goods and Services Tax Rules, 2017 read with section 168 of the Gujarat Goods and Services Tax

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GST – States – 07/2017-GST – Dated:- 31-10-2017 – O R D E R By the Commissioner of State Tax, Gujarat State, Ahmedabad Dated the 31st October, 2017 Order No. 07/2017-GST No.GSL/RULE-117/B-9 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Gujarat Goods and Services Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the Gujarat Goods and Services Tax Rules, 2017 read with section 168 of the Gujarat Goods and Services Tax Act

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GST – States – 06/2017-GST – Dated:- 31-10-2017 – O R D E R By the Commissioner of State Tax, Gujarat State, Ahmedabad Dated the 31st October, 2017 Order No. 06/2017-GST No.GSL/RULE-24(2)/B-8 Subject: Extension of time limit for submitting application in FORM GST REG-26 In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of the Gujarat Goods and Services Tax Rules, 2017 read with section 168 of the Gujarat Goods and Services Tax Act, 2017, the Commissioner of State Tax,

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GST – States – 05/2017-GST – Dated:- 31-10-2017 – O R D E R By the Commissioner of State Tax, Gujarat State, Ahmedabad Dated the 31st October, 2017 Order No. 05/2017-GST No.GSL/RULE-24(2)/B-7 Subject: Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03 In exercise of the powers conferred by sub-rule (4) of rule 3 of the Gujarat Goods and Services Tax Rules, 2017 read with sectio

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GST – States – 119/ST-2 – Dated:- 31-10-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 31st October, 2017 No. 119/ST-2.- In exercise of the powers conferred by Section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- 1. These rules may be called the Haryana Goods and Services Tax (Eleventh Amendment) Rules, 2017. 2. In the Haryana Goods and Services Tax Rules, 2017, (hereinafter called the said rules), 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

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TR-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. . 5. In the said rules, in rule 96A, in sub-rule (2),- (i) for the sign . existing at the end, the sign : shall be substituted ; and (ii) in the end, the following provisos shall be inserted, namely:- Provided that where the date for

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GST – States – G.O. Ms. No. 51/CT/2017-18 – Dated:- 31-10-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 51/CT/2017-18, Puducherry, dated 31st October 2017) NOTIFICATION In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Puducherry Goods and Services Tax (Eleventh Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 27th day of October, 2017. 2. In the Puducherry Goods and Services Tax Rules, 2017, – (i) in rule 24, in sub-

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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 extended in exercise of the powers conferred under section 37 of the Act, the supplier

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GST – States – 04/2017-Puducherry GST – Dated:- 31-10-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT F. No. 3074/CTD/GST/2017. Puducherry, the 31st October 2017. ORDER No. 04/2017-Puducherry GST Subject : Extension of time-limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03. In exercise of the powers conferred by sub-rule (4) of rule 3 of the Puducherry Goods and Services Tax Rules,

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GST – States – 15945/CT/POL/56/3/2017-Policy-CCT-Part (2) – Dated:- 31-10-2017 – OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA, CUTTACK No. POL-56/3/2017-Policy-CCT-Part (2) 15945/CT., Dated 31/10/2017 To The Joint Commissioners in charge of Territorial/ Enforcement Range Deputy Commissioners/Asst. Commissioners in charge of Circles Deputy Commissions in charge of Vigilance Division Asst Commissioners/CTO in charge of Investigation Units Sub: Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner-Reg Madam/Sir, In pursuance of clause (91) of section 2 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) and subject to sub-section (2) of section 5 of the Odisha Goods and S

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Customs – Public Notice No. 127/2017 – Dated:- 31-10-2017 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (GENERAL), INLAND CONTAINER DEPOT, MULUND (EAST), MUMBAI – 400081. F. No. S/6-B-MlSC-152/2017-18 Date: 31.10.2017 Public Notice No. 127/2017 Sub: Refund of IGST paid on export of good under Rule 96 of CGST Rules-reg. Kind attention of the Exporters, Custom House Brokers, all Shipping Lines , CONCOR and all Members of Trade is invited to the process of Refund of IGST paid on export of goods under Rule 96 of CGST Rules. 2. It may be noted that Rule 96 of CGST Rules 2017 provides that the Shipping Bill filed by an exporter will be deemed to be an application / claim for refund of the Integrated Goods and Services Tax (IGST) paid on the goods exported out of India once Export General Manifest (EGM) and valid return in GSTR-3 has been filed. The Customs System will process the claim /Application for refund and an amount equal to the integrated tax paid in respect of each shipping bil

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plies and same are matched electronically with the corresponding details available in the Customs System as per details provided in the Shipping Bills. To ensure smooth disbursal of IGST Refund, the Exporters, are, therefore advised to file their GSTR-I very carefully in a way that all relevant details match in the System. For Convenience, the details available in the Customs System are made available for viewing in their ICEGATE login. 5.1 It is hereby requested that Exporters who have not filed their GSTR-I for the month of July 2017 may do so immediately to avoid IGST Refund issues. 5.2 At present, facility of filing GSTR-I for the month of August 2017 and subsequent month is not available in GSTN. In order to facilitate processing of Refunds, GSTN is making available a separate utility for filing details in Table 6A of GSTR-I on the GSTN Web Portal. Here, Exporters are advised to submit the requisite details once GSTN develops the utility and that will be intimated accordingly. 6.

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Customs to align it with their GST registration particulars or add the Account declared with Customs in their GST registration details. 7.1 It is pertinent to mention that since the Refund payments are routed through PFMS Portal, the Bank Account details need to be verified and validated by PFMS. The status of validation of Bank Account with PFMS is available in ICES. Hence, Exporters are advised that if their account has not been validated by PFMS, they must get their details corrected in the Customs System so that their Bank Account gets validated by PFMS. Further, Exporters are also advised not to change their Bank Account details frequently to avoid delay in Refund payment. 8. It may be noted that to ensure smooth generation of payment scroll of eligible IGST Refunds, Asstt. Commissioner of Customs, Docks Examination, Export, ICD Mulund, Mumbai has been designated in this Commissionerate as the proper officer for processing IGST Export Refund. 9. Difficulties, if any, faced in the

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Goods and Services Tax – GST – Dated:- 30-10-2017 – Government extends last date of filing of GSTR-2 for July, 2017 to 30th November, 2017; The last date for filing of GSTR-3 for the month of July, 2017 extended to 11th December, 2017 The last date for filing of GSTR-2 for the month of July, 2017 is 31st October, 2017. The competent authority has approved the extension of filing of GSTR-2 for July, 2017 to 30th November, 2017, for facilitation of businesses and all taxpayers. The last date for

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Goods and Services Tax – Started By: – Sachin Mohite – Dated:- 30-10-2017 Last Replied Date:- 5-11-2017 – Dear Sir/ Madam, One of our client (A) of Maharashtra Supplied Material to (C) of Gujarat on the instruction of his customer (B) at Maharashtra. Consideration is paid by B to A and B further raised invoice to C. A has applied IGST, as material moving outside Maharashtra, in its Invoice to B as per Section 7 of IGST and accordingly uploaded Return showing Place of Supply as Gujarat. However in GSTR 2 of B on Portal, said invoice is appearing but showing ineligible for tax credit to B.Since apply of IGST by A is as per provisions of IGST, B should get the Credit of the same. Query : How this technical problem can be solved so that B will

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ohite – The Reply = B is Located in Maharashtra – Reply By MARIAPPAN GOVINDARAJAN – The Reply = You can approach the Helpdesk. – Reply By MUKUND THAKKAR – The Reply = if you are loacated in Maharashtra and supplier A is also Maharashtra in transcation is Bill to Ship to than your supplier should be charge only CGST and SGST not IGST. please makes necessary correction in GSTR-2 by adding invoice mode and rectify mistakes. – Reply By Ganeshan Kalyani – The Reply = Place of supply is that place where invoice is raised. Here invoice is raised within the State. Hence CGST , SGST will be applicable. – Reply By Sachin Mohite – The Reply = Dear Sirs Thanks to all for your comments. However all comments received on my query are appears to be by invo

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ST is charged and also in invoice by B to C IGST is charged. In our case material is delivered at the instruction of 2nd Person (B) only and not at the instruction of 3rd Person (C). Thus Section 10(1)(b) can not be invoked in our case as in our opinion Section 10(1)(a) squarely apply and attract IGST for Invoice to B by A [ as per Section 7 read with section 10(1)(a) ] since the material is moving out of Maharashtra and the movement of goods terminate at Gujarat. As per Section 20 of IGST Act, for Input Tax Credit, Provisions of CGST Act will apply. Further as per Section 16 of CGST Act, condition for claiming Input Tax Credit is as follows Section 16(2)(b) : Person has received the goods Explanation.- For the purpose of this clause, it sh

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