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GST – States – 05/2017 – Dated:- 28-10-2017 – Commissioner of State Tax Chhattisgarh, Raipur Order No. 05 /2017-GST Raipur, 28th October, 2017 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 No./CGST/01/2017 (10) – In exercise of the powers conferred by sub-rule (4) of rule 3 of the Chhattisgarh Goods and Services Tax Rules, 2017 read with section 168 of the Chhatti

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GST – States – 13/WBGST/PRO/17-18 – Dated:- 28-10-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 ORDER No. : 13/WBGST/PRO/17-18 Dated: 28/10/2017 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 West Bengal Goods and Services Tax Rules, 2017 rea

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GST – States – 14/WBGST/PRO/17-18 – Dated:- 28-10-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 ORDER No. : 14/WBGST/PRO/17-18 Dated: 28/10/2017 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 Central Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017, the Commissioner, on

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GST – States – 15/WBGST/PRO/17-18 – Dated:- 28-10-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 ORDER No. : 15/WBGST/PRO/17-18 Dated: 28/10/2017 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the West Bengal Goods and Services Tax Rules, 2017 read with section 168 of the West Bengal Goods a

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GST – States – 16/WBGST/PRO/17-18 – Dated:- 28-10-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 ORDER No. : 16/WBGST/PRO/17-18 Dated: 28/10/2017 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the West Bengal Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the West Bengal Goods and Services Tax Rules, 2017 read with section 168 of the West Bengal Go

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GST – States – Order No. 05 – Dated:- 28-10-2017 – Government of Tamilnadu Office of the Principal Secretary / Commissioner of Commercial Taxes, Ezhilagam Chepauk Chennai -600 005. Order issued by commissioner of State Tax, CHENNAI, Saturday, October 28, 2017 (Ippasi 11, Hevelambi, Thiruvalluvar andu-2048) Order No. 05 No. Rc.085/2016/Taxation/A1 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 le

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GST – States – Order No. 06 – Dated:- 28-10-2017 – Government of Tamilnadu Office of the Principal Secretary / Commissioner of Commercial Taxes, Ezhilagam Chepauk Chennai -600 005. Order issued by commissioner of State Tax, CHENNAI, Saturday, October 28, 2017 (Ippasi 11, Hevelambi, Thiruvalluvar andu-2048) Order No. 06 No. Rc.085/2016/Taxation/A1 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)

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GST – States – Order No. 07 – Dated:- 28-10-2017 – Government of Tamilnadu Office of the Principal Secretary / Commissioner of Commercial Taxes, Ezhilagam Chepauk Chennai -600 005. Order issued by commissioner of State Tax, CHENNAI, Saturday, October 28, 2017 (Ippasi 11, Hevelambi, Thiruvalluvar andu-2048) Order No. 07 No. Rc.085/2016/Taxation/A1 ORDER Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Tamil Nadu Goods and Services Tax Rules

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GST – States – Order No. 08 – Dated:- 28-10-2017 – Government of Tamilnadu Office of the Principal Secretary / Commissioner of Commercial Taxes, Ezhilagam Chepauk Chennai -600 005. Order issued by commissioner of State Tax, CHENNAI, Saturday, October 28, 2017 (Ippasi 11, Hevelambi, Thiruvalluvar andu-2048) Order No. 08 No. Rc.085/2016/Taxation/A1 ORDER Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Tamil Nadu Goods and Services Tax Rule

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GST – Order No. 05/2017 – Dated:- 28-10-2017 – F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs *** New Delhi, the 28th October, 2017 Order No. 05/2017-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 Central Goods and Servi

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GST – Order No. 06/2017 – Dated:- 28-10-2017 – F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs *** New Delhi, the 28th October, 2017 Order No. 06/2017-GST 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 Central G

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GST – Order No.07/2017 – Dated:- 28-10-2017 – F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs *** New Delhi, the 28th October, 2017 Order No.07/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017 In exercise of the powers

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GST – Order No. 08/2017 – Dated:- 28-10-2017 – F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs *** New Delhi, the 28th October, 2017 Order No. 08/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017 In exercise of the power

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Goods and Services Tax – GST – Dated:- 27-10-2017 – Q. Do I still need to file other returns if I have filed GSTR- 3B? Ans. Yes Q. I was not able to file GSTR- 3B within the prescribed date. Can I do it now? Ans. Yes, but with payment of applicable interest and late fee. Late fee has been waived for the month of July, 2017 only. Q. I have made errors in filing my GSTR- 3B. Can I revise my GSTR- 3B? Ans. Yes, a utility to revise GSTR 3B for the month of July 2017 is available. Q. Is there no lat

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Goods and Services Tax – Started By: – RAMAKRISHNA M – Dated:- 27-10-2017 Last Replied Date:- 3-11-2017 – We are having Customs Private Bonded Warehouse and Items are importing from Italy. While Selling these imported items from Customs Private Bonded Warehouse to 100%Eou / SEZ – GST applicable or not.It is like Bonded Warehouse to Bonded Location. If it is exempted, under which notification.Kindly share the same.Thanks & regards,Ramakrishna.M – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 16 of IGST Act, 2017 supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit are zero rated supply. A registered person making zero rated supply to a Special Economic Zone d

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id on imported goods (that is, CGST and SGST if your warehouse and receiver of the supply are located in the same state or IGST if your warehouse and receiver of the supply are located in different state). If the EOU utilise the goods supplied by you in the manufacture of export goods then the EOU can claim the refund of unutilised ITC. – Reply By Rajagopalan Ranganathan – The Reply = Sir, In continuation of my reply dated 27.10.2017 in respect of supplies made to EOU will be treated as deemed export as Notification No. 48/2017-Central Tax dated 18.10.2017. The third proviso to rule 89 (1) of CGST Rules, 2017 is amended by Notification No. 47/2017-Central Tax dated 18.10.2017 as under: – Provided also that in respect of supplies regarded as

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GST Rules, 2017 a statement containing the number and date of invoices along with such other evidence as may be notified in this behalf, in a case where the refund is on account of deemed exports. Notification 49/2017-Central Tax dated 18.10.2017 the following documents are to be enclosed with the refund claim as evidence:- S. No. Evidence (1) (2) 1. Acknowledgment by the jurisdictional Tax officer of the Advance Authorisation holder or Export Promotion Capital Goods Authorisation holder, as the case may be, that the said deemed export supplies have been received by the said Advance Authorisation or Export Promotion Capital Goods Authorisation holder, or a copy of the tax invoice under which such supplies have been made by the supplier, dul

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Goods and Services Tax – Started By: – Ravali Grandhi – Dated:- 27-10-2017 Last Replied Date:- 5-11-2017 – Hiiiii allWhether GST is to be paid on Hostel facility??Hostel rent is 7000/- per monthSince it is less than 1000/- per month will it come under renting for residential dwelling purpose?? – Reply By Rajagopalan Ranganathan – The Reply = Sir,Hostel facility will be treated as commercial project. hence the rent collected is liable to gst. – Reply By Ravali Grandhi – The Reply = SirThanks for

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Goods and Services Tax – Started By: – Govinda Raju – Dated:- 27-10-2017 Last Replied Date:- 31-10-2017 – Dear Sirs, My first question is GST council announced during its recent meeting that Supplies to EOU are at zero rate until March 31st 2018. This has been reiterated through Notifications 47,48,49. However, suppliers are not worried of theirs refund of the same and they feel they will charge but we should not account and they can claim the same at their end. This is confusing. My second que

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Goods and Services Tax – GST will be payable by the refinery only on the net quantity of superior kerosene oil (SKO) retained for the manufacture of Linear Alkyl Benzene (LAB). – TMI Updates – Highlights

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Goods and Services Tax – GST – Dated:- 27-10-2017 – Q. I am a service provider, providing services to multiple states but amount is less than ₹ 20 Lac, do I need to register for GST? Ans. Registration for persons who makes inter-State supply of services and have aggregate turnover less thatn ₹ 20 lakh p.a. is exempted. For details please refer to Notification No. 10/2017-Integrated Tax dated 13.10.2017 Q. Do the NRIs earning more than 20 LPA need to register for GST? Ans. Incidence of taxation in case of GST is 'supply'. NRI making taxable supply in India are required to take registration. For registration as non-resident taxable person there is no exemption threshold. Please refer to Section 24 of the CGST Act, 2017. Q

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Goods and Services Tax – Started By: – saravanan rengachary – Dated:- 27-10-2017 Last Replied Date:- 7-11-2017 – Please suggest:GST is paid on the advance received from Customer. Subsequently, Customer has cancelled the order and asking us to refund the advance paid. Goods also not supplied.Please suggest how to adjust the GST paid on advance amount.Saravanan. – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 31 (d) & (e) of CGST Act, 2017 a registered person shall, on receipt of advance payment with respect to any supply of goods or services or both, issue a receipt voucher or any other document, containing such particulars as may be prescribed, evidencing receipt of such payment. where, on receipt of advance

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 27-10-2017 – Statutory Provisions Section 146 of the CGST Act, 2017 provides for 'Common Portal' as follows : The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, electronic way bill and for carrying out such other functions and for such purposes as may be prescribed. Central Government has vide Notification No.4/2017 Central Tax dated 19.06.2017 notified www.gst.gov.in as the common GST electronic portal. 'www.gst.gov.in' means the website managed by the Goods and Service Tax Network (GSTN), a company incorporated under section 8 of the Companies Act, 2013. Meaning of Common Portal The 'Common Portal' for the purpose of GST shall: be notified by Government be an electronic portal, and facilitate specified functions It

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ices (registration, returns and payments) would ease compliance. Further, the IT infrastructure and unified tax credit clearing mechanism will be put in place. What is GST Network (GSTN) The GSTN is the comprehensive back-end infrastructure network for the management of tax data and reporting of the GST. GSTN was incorporated on 28 March 2013 under Section 25 of the Companies Act, 1956 (as a non-Government, not-for-profit, private limited company) promoted jointly by Central and State governments. GSTN is incorporated as a special purpose vehicle to set up IT backbone for GST. The stake of Government and other non-government institutions in GSTN is as under: Government of India -24.5%, State Governments -24.5%, and Non-Government Institutions -51% GTSN has a self-sustaining revenue model, based on levy of user charges on tax payers and tax authorities availing its services. The GSTN will provide a front end portal to administer the Inter-State Taxation (IGST). The above network will wo

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ation of the common GST Portal with the tax administration systems of the Central / State governments and other stakeholders. Provide common PAN based registration, enable returns filing and payment processing for all states on a shared platform. Facilitation, implementation and set standards for providing services to the taxpayer through common GST portal to State Governments and other stake holders; Build efficient and convenient interfaces between with tax payers to increase tax compliance; Carry out research, study best practices and provide training to the stakeholders. GSTN system s interface with various stakeholders There are multiple stakeholders in GST system, viz – Tax payers CAs/Tax Advocates/ TRPs Banks/ RBI GST Council CBEC/State Tax Authorities Help-desk CAG CGA 3rd Party Application developers Aadhaar/ MCA21/CBDT The GST portal is direct, browser-based interface for taxpayers and tax officials to access GST services. However, the GST system is designed on open Applicati

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count management, notifications, information, and status tracking; Tax authority account and ledger management; Computation of settlement (including IGST settlement) between the Centre and States; Clearing house for IGST; Processing and reconciliation of GST on import and integration with EDI systems of Customs; MIS including need based information and business intelligence; Maintenance of interfaces between the Common GST Portal and tax administration systems; Provide training to stakeholders; Provide Analytics and Business Intelligence to tax authorities; and Carry out research, study best practices and provide training to the stakeholders. Functions performed by taxpayers using GST Portal Following functions can be performed by taxpayers while using GSTN portal – Application for registration as taxpayer and profile management; Payment of taxes, including penalties and interest; Uploading of Invoice data Filing returns / annual statements; Status review of return / tax ledger / cash

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GST – 42/2017 – Dated:- 27-10-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 42/2017-Integrated Tax (Rate) New Delhi, the 27th October, 2017 G.S.R. 1338 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.9/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-

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Goods and Services Tax – 13/13/2017 – Dated:- 27-10-2017 – Circular No.13/13/2017-GST F. No. 354/129/2017-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** North Block, New Delhi 27th October 2017 To, The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on Unstitched Salwar Suits – regarding. Doubts have been raised regarding the classification of Cut pieces of Fabrics under GST. 2. It has been represented that before becoming readymade articles or an apparel, the fabric is cut from bundles or thans and sold in that unstitched state. The consumers bu

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GST – States – No.F.1-11(100)-Tax/Gst/2017 – Dated:- 27-10-2017 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) No.F.1-11(100)-Tax/Gst/2017 Dated Agartala, the 27th Octuber, 2017. NOTIFICATION In exercise of the powers conferred by section 128 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 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

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GST – States – 118/ST-2 – Dated:- 27-10-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 27th October, 2017 No. 118/ST-2.- In exercise of the powers conferred by Section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, 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 furnish the return in FORM GSTR-3B for the months of August and

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