Author: admin_gst

Corrigendum – Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08 (Pt-1)/39 dated the 25th January, 2018.
FIN/REV-3/GST/1/08(Pt-1)/080 Dated:- 1-2-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO. FIN/REV-3/GST/1/08(Pt-1)/080
Corrigendum
Dated: 1st February, 2018
In the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/

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M/s. Chemplast Sanmar Ltd. Versus Commissioner, GST And Central Excise, Puducherry
Central Excise
2018 (4) TMI 1224 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 1-2-2018
Appeal No. E/Misc. /41725/2017 and E/241/2011 – Final Order No. 40268/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri B. Ravichandran, Member (Technical)
Ms. Radhika Chandrasekar, Advocate for the Appellant
Shri A.Cletus, Addl. Commissioner (AC) for the Respondent
Per B. Ravichandran,
The appellant is against the order dated 8.2.2011 of Commissioner, LTU, Chennai.
2. The appellants are engaged in the manufacture of Caustic Soda Lye and Ethylene-di-Chloride liable to central excise duty. For import and receipt of ethylene through sea, they have put up a jetty in Karaikal Port along with all connected facilities like an operating platform, berthing dolphins, mooring dolphins, interconnected walk way, unloading arm, controlling equipment, pipelines, safety arrangemen

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ablishment and paid excise duty on such goods. These are used as integral part of manufacturers' facility as receipt and transfer of raw materials cannot be considered as not connected to manufacturing process. Regarding the possibility of use by others of the said facility, the ld. counsel submitted that they have put up the facility as per the licence granted by the port authorities. The said licence stipulates that with the consent of the appellant, the facility can be made available to others. This is only a provision in the agreement which has not been put to use. Even otherwise, the whole expenditure of the facility along with central excise duty has been borne by the appellant and there is no shared expenditure in putting up the facility in the port and pipe line. She also relied on various decided case laws in support of her argument.
4. The ld. AR reiterated the findings in the impugned order.
5. We have heard both sides and perused the appeal records.
6. We note that the a

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tial for manufacturing process. In the said dispute also, the single point mooring system was installed for discharge and transport of liquid cargo used as a raw material.
7. The Hon'ble Supreme Court in Jayaswal Neco Ltd. (supra) referred to principle laid down in J.K. Cotton Spinning and Weaving Mills Co. Ltd. – 2002-TIOL-116-SC-CT-LB to allow credit on railway track materials which are used for carrying materials and finished goods for the assessee. The principle laid down in J.K. Cotton Spinning and Weaving Mills Co. Ltd. (supra) is that where any particular process is so integrally connected with production of goods that but for that process, manufacture or processing of goods would be impossible or commercially inexpedient, goods required in that process would fall within the expression “in the manufacture of goods”.
8. We also note that the Tribunal in Finolex Industries Ltd. Vs. Commissioner of Central Excise, Pune – 2003 (156) ELT 96 (Tri.) examined a similar dispute and hel

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Mizoram Goods and Services Tax (Fourteenth Amendment) Rules, 2017
J.21011/1/2017-TAX/Vol-III(iv) Dated:- 1-2-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol-III(iv)
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION
Dated Aizawl, the 1st Feb., 2018.
In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017 namely:-
(1) These rules may be called the Mizoram Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
(2) Unless otherwise specified, they shall come into force on the date of their publication in the Official Gazette.
2. In the Mizoram Goods and Services Tax Rules, 2017, –
(i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) The Unique Identity Number granted under the Central Goods and Services

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ut tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover
Where, –
(A) "Refund amount" means the maximum refund that is admissible;
(B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both;
(C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;
(D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calcu

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nefit of notification No. J.21011/1/2017-TAX/Vol III dated 17thNovember, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 40/2017-State Tax (Rate) dated 17th November, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.”;
(iv) in rule 95 –
(a) for sub-rule (1), the following sub-rule shall be substituted, namely:-
“(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in F

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ation No. 41/2017- Integrated Tax (Rate) dated 23rd October, 2017.”
(vi) for FORM GST REG-10, the following form shall be substituted, namely:-
Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.
Part -A
(i)
Legal name of the person
(ii)
Tax identification number or unique number on the basis of which the entity is identified by the Government of that country
(iii)
Name of the Authorised Signatory
(iv)
Email Address of the Authorised Signatory
(v)
Name of the representative appointed in India, if any
(a) Permanent Account Number of the representative in India
(b) Email Address of the representative in India
(c) Mobile Number of the representative in India (+91)
Note- Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up

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lief and nothing has been concealed therefrom.
I, _ …………………………. hereby declare that I am authorised to sign on behalf of the
Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature
Place: Name of Authorised Signatory:
Date: Designation:
Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph.
List of documents to be uploaded as evidence are as follows:-
1.
Proof of Place of Business of representative in India, if any:
(a) For own premises –
Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the ownership

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e Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
4.
Scanned copy of documents regarding appointment as representative in India, if applicable
5.
Authorisation Form:-
For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Central Goods and Service Tax Act, 2017.
All his actions in relation to this business will be binding on me/ us.
Signatures of the persons who is in charge.
S. No. Full Name Designation/Stat

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tity number shall submit the application electronically” shall be substituted with the words, “Every person required to obtain a unique identity number shall submit the application electronically or otherwise.”;
(viii) for FORM GSTR-11, the following form shall be substituted, namely:-
Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
Year
Tax Period
1.
UIN
2.
Name of the person having UIN
Auto populated
3. Details of inward supplies received
(Amount in Rs. for all Tables)
GSTIN of supplier
Invoice/Debit Note/Credit Note details
Rate
Taxable value
Amount of tax
Place of Supply
No
Date
Value
Integrated tax
Central Tax
State/UT Tax
CESS
1
2
3
4
5
6
7
8
9
10
11
3A. Invoices received
3B. Debit/Credit Note received
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been conceal

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Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
8. Verification
I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government.
Date:
Place:
Signature of Authorised
Signatory:
Name:
Designation / Status
Instructions
1. Application for refund shall be filed on quarterly basis.
2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11.
3. There will be facility to edit the refund amount as per eligibility.
4. Requisite certific

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Waives the late fee payable for failure to furnish the return in FORM GSTR-4
J.21011/1/2017-TAX/Vol-III(ii) Dated:- 1-2-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol-III(ii)
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION
Dated Aizawl, the 1st Feb., 2018.
In exercise of the powers conferred by Section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), the Gov

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Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto 1.5 crore
J.21011/1/2017-TAX/Vol-III(i) Dated:- 1-2-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol-III(i)
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION
Dated Aizawl, 1st Feb., 2018.
In exercise of the powers conferred by section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), and in supersession of notification No.J.21011/1/2017-TAX/Vol- III/Pt(ii) dated the 24th November, 2017, except as respects things done or omitted to be done before such supersession the Government of Mizoram, on the recommendations of the Council, notifies the registered persons ha

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Seeks to amend Notification No.1/2017-CGST (Rate)
08/2018-State Tax (Rate) Dated:- 1-2-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol III/Part(vii)
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION
No. 8/2018 – State Tax (Rate)
Dated Aizawl, the 1st Feb., 2018.
In exercise of the powers conferred by sub-section (1) of section 11 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the state tax on intra-state supplies of goods, the description of which is specified in column (3) of the Table below, falling under the ta

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f 4000 mm or more.
Explanation .- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
9%
2.
8703
Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 4000 mm
9%
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
3
8703
Old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles.
Explanation. – For the purposes of this entry, SUV includes a motor vehic

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Seeks to amend Notification No.2/2017-CGST (Rate).
07/2018-State Tax (Rate) Dated:- 1-2-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol III/Part(vi)
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION
No. 7/2018 – State Tax (Rate)
Dated Aizawl, the 1st Feb., 2018.
In exercise of the powers conferred by sub-sections (1) and (3) of section 11 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Mizoram, No.2/2017-State Tax (Rate), dated the 7th July, 2017, namely:-
In the said notification, –
(1) in the Schedule,
(i) i

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Seeks to amend Notification No.1/2017-CGST (Rate).
06/2018-State Tax (Rate) Dated:- 1-2-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol III/Part(v)
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION
No. 6/2018 – State Tax (Rate)
Dated Aizawl, the 1st Feb., 2018
In exercise of the powers conferred by sub-section (1) of section 9 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Mizoram, No.1/2017-State Tax (Rate), dated the 7th July, 2017, namely:-In the said notification, –
(A) in Schedule I – 2.5%,
(i) after S. No. 76 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“76A
13
Tamarind kernel powder”;
(ii) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be in

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be substituted;
(ix) after S. No. 243 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
"243A
88 or Any other chapter
Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads”;
(B) in Schedule II-6%, –
(i) after S. No. 32A and the entries relating thereto, the following serial number and the entries shall be substituted, namely: –
"32AA
1704
Sugar boiled confectionery”;
(ii) after S. No. 46A and the entries relating thereto, the following serial number and the entries shall be substituted, namely: –
"46B
2201
Drinking water packed in 20 litres bottles”;
(iii) in S. No. 56, for the entry in column (2), the entry “28 or 38”, shall be substituted;
(iv) after S. No. 57A and the entries relating thereto, the following serial number and the entrie

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8
Bamboo wood building joinery”
99B
4419
Tableware and Kitchenware of wood”;
(ix) S. No. 103 and the entries relating thereto shall be omitted;
(x) S. No. 104 and the entries relating thereto shall be omitted;
(xi) in S. No. 133, in column (3), after the words, “Absorbent cotton wool”, the words and brackets, “[except cigarette filter rods]”, shall be added;
(xii) in S. No. 147, for the entry in column (3), the entry “Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806″, shall be substituted;
(xiii) after S. No. 195A, and entries relating thereto the following serial number and the entries shall be inserted, namely: –
"195B
8424
Sprinklers; drip irrigation system including laterals; mechanical sprayers”;
(C) in Schedule III – 9%, –
(i) in S. No. 3, in column (3), after the words “derived from vegetable products” the words and brackets, “[other than tamarind kernel powder]”, shall be added;
(i

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all be added;
(ix) after S. No. 163 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
"163A
56012200
Cigarette Filter rods”;
(x) for S. No. 236A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
"236A
7323 9410
Ghamella
236B
7324
Sanitary ware and parts thereof, of iron and steel”;
(xi) in S. No. 325, for the entry in column (3), the entry “Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers;drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers]” shall be substituted;
(xii) after S. No. 399 and the entries relating thereto, the following serial numbe

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t [other than Unworked or simply sawn or roughly shaped]” shall be substituted;
(iii) in S. No. 4, for the entry in column (3), the entry “Synthetic or reconstructed semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport]” shall be substituted;
(iv) against S. No. 13, in column (3), the words and symbols, “[other than bangles of lac/shellac]” shall be omitted;
(v) against S. No. 17, in column (3), for the entry, the entry “Imitation jewellery [other than bangles of lac/shellac]” shall be substituted.
(F) in Schedule-VI – 0.125%, –
(i) in S. No. 1, for the entry in column (3), the entry, “All goods” shall be substituted;
(ii) in S. No. 2, for the entry in column (3), the entry, “Semi-precious stones, unworked or simply sawn or roughly shaped” shall be substituted;
(iii) after S. No. 2, and the entries relating thereto, the following serial

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M/s RK Overseas Versus Union Of India And 3 Ors
GST
2018 (2) TMI 1737 – ALLAHABAD HIGH COURT – 2019 (20) G. S. T. L. 328 (All.) , [2019] 62 G S.T.R. 347 (All)
ALLAHABAD HIGH COURT – HC
Dated:- 1-2-2018
WRIT TAX No. – 111 of 2018
GST
Hon'ble Pankaj Mithal and Hon'ble Saral Srivastava, JJ.
Counsel for Petitioner :- Naveen Chandra Gupta
JUDGEMENT
Heard Sri N.C. Gupta, learned counsel for the petitioner and Sri C.B. Tripathi Special Counsel for the State of U.P. Sri Anant Kumar Tiwari learned counsel appearing for the Union of India.
The goods in transit have been seized vide order dated 18.01.2018 passed under Section 129(1) of the U.P. Goods and Service Tax Act, 2017 (hereinafter referred to as Act).
The ord

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Section 107 of the Act provides for appeal to appellate authority against the orders passed under the Act by the adjudicating authority but Section 121 of the Act carves out the exceptions.
Section 121 of the Act which provides for non-appealable orders reads as under:-
“121. Non-appealable decisions and orders-Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of State tax if such decision taken or order passed relates to any one or more of the following matters, namely:
(a) an order of the Commissioner or other authority empowered to direct transfer of proceedings from one officer to another officer; or
(b) an order pertaining to the

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eizure.
In view of the aforesaid facts and circumstances, we hold that the order of seizure of the goods in transit or storage passed under Section 129(1) of the Act is not appealable and therefore, a writ petition is maintainable against it subject to the limitations of judicial review.
In the instant case, the goods in transit have been seized for the reason that the authorities are of the opinion that the goods have originated from New Delhi and as such amounted to interstate transaction.
This finding has been returned by refusing to accept the statement of the driver of the vehicle, who had categorically stated that he had loaded the goods from Ghaziabad, on the basis of some secrete information furnished to the authorities and the l

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Seeks to further amend the SGST Rules, 2017 (Fourteenth Amendment, 2017)
FTX.56/2017/Pt-II/103 Dated:- 1-2-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 1st February, 2018
No.FTX.56/2017/Pt-II/103. In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, Assam Act No. (XXVIII) of 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely: –
Short title and commencement.
1. (1) These rules may be called the Assam Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force with effect from the 29th day of December, 2017.
Amendment in rule 17
2. In the principal rules, in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) The Unique Identity Nu

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with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC *Adjusted Total Turnover
Where. –
(A) “Refund amount” means the maximum refund that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both;
(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;
(D) “Turnover of zero-rated supply of services” means the value of zero-rated supp

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In the case of supplies received on which the supplier has availed the benefit of notification No. FTX.56/2017/Pt-III/22 dated 1st December, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 40/2017-Central Tax (Rate) dated 23rd October, 2017 or notification No. 41/2017Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.”;
Amendment in rule 95
5. In the principal rules, in rule 95 :-
(a) for sub-rule (1), the following sub-rule shall be substituted, namely:-
“(1) Any person eligible to claim refund

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efit of notification No. FTX.56/2017/Pt-III/22 dated 1st December, 2017 or notification No. FTX.56/2017/171 dated 1st December, 2017 or notification No. 41/2017. Integrated Tax (Rate) dated 23rd October, 2017.”;
Substitution of Form GST REG-10
7. in the principal rules, with effect from 23rd October, 2017, for FORM GST REG-10, the following form shall be substituted, namely:-
“Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.
Part -A
(i)
Legal name of the person
(ii)
Tax identification number or unique number on the basis of which the entity is identified b the Government of that count
(iii)
Name of the Authorised Signatory
(iv)
Email Address of the Authorised Signatory
(v)
Name of the representative appointed in India, if any
(a) Permanent Account Number of the representative in India
(b) Email

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to be uploaded (refer Instruction) as per the field values in the form
7
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
I, _ …………………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature
Place: Name of Authorised Signatory:
Date: Designation:
Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph.
List of documents to be uploaded as evidence are as follows:-
1.
Proof of Place of Business of representative in India, if any:
(a) For own premises –
Any document in support of the ownership of the pre

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learance certificate issued by Government of India
3.
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
4.
Scanned copy of documents regarding appointment as representative in India, if applicable
5.
Authorisation Form:-
For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/

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. in PART-B, at serial no. 4, the words, “Address of the entity in State” shall be substituted with the words, “Address of the entity in respect of which the centralized UIN is sought”;
b. in the Instructions, the words, “Every person required to obtain a unique identity number shall submit the application electronically” shall be substituted with the words, “Every person required to obtain a unique identity number shall submit the application electronically or otherwise.”;
Substitution of Form GSTR-11
9. in the principal rules, for FORM GSTR-11, the following form shall be substituted, namely:-
Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
Year
Tax Period
1.
UIN
2.
Name of the person having UIN
Auto populated
3. Details of inward supplies received
(Amount in Rs. for all Tables)
GSTIN of supplier
Invoice/Debit Note/Credit Note details
Rate
Taxable value
Amount of tax
Place of Supply
No
Date
Value

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Organization, Consulate or Embassy of foreign countries, etc.
1. UIN :
2. Name :
3. Address :
4. Tax Period (Quarter) : From To
5. ARN and date of GSTR11: ARN <……………> Date
6. Amount of Refund Claim:
State
Central Tax
State /UT Tax
Integrated Tax
Cess
Total
7. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
8. Verification
I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/

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Waives the amount of late fee payable the return in FORM GSTR-4.
FTX.56/2017/Pt-II/097 Dated:- 1-2-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 1st February, 2018
No.FTX.56/2017/Pt-II/097.- In exercise of the powers conferred by section 128 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the “said Act”), th

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Goods Cannot Be Detained u/s 129 for Procedural Infractions Like Rules 55 and 138 in GST Acts.
Case-Laws
GST
Detention of goods u/s 129 of the CGST and SGST Acts – mere infraction of the proc

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GST ON INCENTIVE PAID TO DIRECTOR
Query (Issue) Started By: – knr varma Dated:- 31-1-2018 Last Reply Date:- 2-2-2018 Goods and Services Tax – GST
Got 13 Replies
GST
ABC COMPANY HAVING TWO DIRECTORS,ONE DIRECTOR MARKETING THEIR COMPANY(abc) PRODUCTS AND GETTING INCENTIVE YEARLY BASIS.
ABOVE CASE COMPANY HAS LIABLE TO PAY GST OR NOT ?
THANKS IN ADVANCE
Reply By Himansu Sekhar:
The Reply:
If the Director is an employee, incentives carry the employer & employee relationship. No GST
Reply By knr varma:
The Reply:
DIRECTOR WORKING FOR COMPANY AS A MARKETING HEAD , BUT COMPANY PROVIDING INCENTIVE FOR DIRECTOR ONLY , COMPANY NOT PROVIDING INCENTIVE FOR STAFF ,
Reply By Ganeshan Kalyani:
The Reply:
GST is not applicable on the

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192 deals with salary payments.
Reply By KASTURI SETHI:
The Reply:
Sh.Himansu Ji,
Now you have cemented your view.
Reply By Himansu Sekhar:
The Reply:
thank you sir
Reply By Alkesh Jani:
The Reply:
Sir, thanks all for sharing such a good knowledge. So, if the Director is getting Remuneration and TDS is deducted under Section 194, then incentives is also to be add to service provided by the Director to the Company and if Salary is paid under Section 192 then it shall be treated as neither supply of good or service as stated in Schedule III of CGST Act, 2017. This is what I understood. Please correct me, if mistaken.
Thanks again to all
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
A brief discussion on the issue.
Reply By Himansu

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legal metrology, transport department under state government..covered as 'Government'??
Query (Issue) Started By: – RamKumar Lakkoju Dated:- 31-1-2018 Last Reply Date:- 3-5-2018 Goods and Services Tax – GST
Got 8 Replies
GST
Good morning all experts!!
Are Legal metrology department and Transport department can be termed as regulatory bodies so as not to be covered under the definition of 'Government' for section 9(3) of CGST Act 2017?
Reply By RAJA SWAMINATHAN:
The Reply:
As per Section 2(53) of CGST act Government has been defined as Central Government.
Reply By Alkesh Jani:
The Reply:
Sir,
There is no specific article in our Constitution which specifically talks about the definition of "government". Ho

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tion 9(3) states that "9(3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both."
Here it important to note that as per Section 2(84)
(84) “person” includes-
j. a local authority;
k. Central Government or a State Government;……."
In view of above even Central and State Government are covered as person, However, specific Exemption are given. The other experts are

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accordance with the Constitution. Further, in terms of Article 77 of the Constitution, all executive actions of the Government of India shall be expressed to be taken in the name of the President.
Therefore, the Central Government means the President and the officers subordinate to him while exercising the executive powers of the Union vested in the President and in the name of the President. Similarly, as per clause (60) of section 3 of the General Clauses Act,1897, the 'State Government', as respects anything done after the commencement of the Constitution, shall be in a State the Governor, and in an Union Territory the Central Government. As per Article 154 of the Constitution, the executive power of the State shall be vested in the Go

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Waiver the amount of late fee payable under section 47 return in FORM GSTR-4.
73/2017-State Tax Dated:- 31-1-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 31st January, 2018
No. 73/2017-State Tax
No. F. 3 (80)/Fin (Rev-I)/2017-18/DS-VI/57.-In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification referred to as the said Act), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act, by any register

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Extend Time period for furnishing the details in FORM GSTR-1.
71/2017-State Tax Dated:- 31-1-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 31st, January, 2018
No. 71/2017-State Tax
No. F.3(79)/Fin (Rev-I)/2017-18/DS-VI/56.-In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), and in supersession of Notification No.57/2017-State Tax (issued in reference to GOI notification No. 57/2017-Central Tax dated the 15th November, 2017), published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.3 (70 )/Fin (Rev-I)/2017-18/DS-VI/808, da

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ding entry in column (3) of the said Table, namely:-
TABLE
Sl. No.
Quarter for which the details in FORM GSTR-1 are furnished
Time period for furnishing the details in FORM GSTR-1
(1)
(2)
(3)
1
July – September, 2017
10thJanuary, 2018
2
October – December, 2017
15th February, 2018
3
January – March, 2018
30th April, 2018
3. The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under subsection (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.
4. This notification shall come into force with effect from the 29th day of December, 2017.
By Order and in the N

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The Delhi Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
75/2017-State Tax Dated:- 31-1-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION
Delhi, the 31st January, 2018
No. 75/2017-State Tax
No. F. 3(78)/Fin(Rev-I)/2017-18/DS-VI/55.-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 (Fourteenth Amendment) Rules, 2017.
(2) Unless otherwise specified, they shall be deemed to have come into force from the 29th day of December, 2017.
2. In the Delhi Goods and Services Tax Rules, 2017, –
(i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted

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ion 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula – Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover Where, –
(A) "Refund amount" means the maximum refund that is admissible;
(B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both;
(C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;
(D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of

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(4A) In the case of supplies received on which the supplier has availed the benefit of notification No. F.3(42)/Fin(Rev-I)/2017-18/DS-VI/746 (48/2017-State Tax) dated 23rd November, 2017 of the Government of National Capital Territory of Delhi, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of notification No. F.3(57)/Fin(Rev-I)/2017-18/DS-VI/763 [40/2017-State Tax(Rate)] dated 27th November, 2017 of the Government of National Capital Territory of Delhi or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be gra

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rt of goods or services should not have received supplies on which the supplier has availed the benefit notification No. F.3(42)/Fin(Rev-I)/2017-18/DS-VI/746 (48/2017-State Tax) dated 23rd November, 2017 of the Government of National Capital Territory of Delhi or notification No. F.3(57)/Fin(Rev-I)/2017-18/DS-VI/763 [40/2017-State Tax(Rate)] dated 27th November, 2017 of the Government of National Capital Territory of Delhi or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017,.”;
(vi) for FORM GST REG-10, the following form shall be substituted, namely:-
“Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.
Part -A
(i)
Legal name of the person
(ii)
Tax identification number or unique number on the basis of which the entity is identified by the Government of that country
(iii)
Nam

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missionerate
5
Details of Bank Account of representative in India(if appointed)
Account Number
Type of account
Bank Name
Branch Address
IFSC
6
Documents Uploaded
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
7
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
I, _ …………………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India.
Place:
Date:
Signature
Name of Authorised Signatory:
Designation:
Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the pass

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is holding power of attorney with authorisation letter.
Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India
Scanned copy of License issued by origin country
Scanned copy of Clearance certificate issued by Government of India
3
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
4.
Scanned copy of documents regarding appointment as representative in India, if applicable
5.
Authorisation Form:-
For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I (Managing Director/Whole Time Director/CEO or Pow

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n Code (EVC).
2. Appointed representative in India shall have the meaning as specified under section 14 of Integrated Goods and Services Tax Act, 2017.”;
(vii) in FORM GST REG-13,
a. in PART-B, at serial no. 4, the words, “Address of the entity in State” shall be substituted with the words, “Address of the entity in respect of which the centralized UIN is sought”;
b. in the Instructions, the words, “Every person required to obtain a unique identity number shall submit the application electronically” shall be substituted with the words, “Every person required to obtain a unique identity number shall submit the application electronically or otherwise.”;
(viii) for FORM GSTR-11, the following form shall be substituted, namely:-
Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN
Year
Tax Period
1.
UIN
2.
Name of the person having UIN
Auto populated
3. Details of inward supplies received
(Amount in Rs. for all Tabl

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fund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.
1. UIN :
2. Name :
3. Address :
4. Tax Period (Quarter) : From

To

5. ARN and date of GSTR11 : ARN <……………> Date

6. Amount of Refund Claim :
State
Central Tax
State /UT Tax
Integrated Tax
Cess
Total
9. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
10. Verification
I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Fin

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M/s R.R. Agro Industries Through Its Prop. Versus State Of U.P. Through Its Secy. And 3 Others
GST
2018 (2) TMI 608 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 31-1-2018
WRIT TAX No. – 105 of 2018
GST
Hon'ble Pankaj Mithal And Hon'ble Saral Srivastava , JJ. 
For Petitioner : Aditya Bhushan Singhal,Aditya Pandey,Bipin Kumar Pandey
For Respondent : C.S.C.,A.S.G.I.
ORDER
Heard Sri Aditya Pandey, learned counsel for the petitioner, Sri C.B. Tripathi, special counsel for the respondents no. 1, 3 and 4 and Sri Anant Tiwari, learned counsel for the respondent no. 2.
The petitioner is aggrieved by the order of seizure dated 13.01.2018 alleged to have been passed under Section 129(

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t submits that in the matters covered by Integrated Goods and Services Tax Act, 2017 (IGST) the provisions of Central G.S.T. Act apply mutatis mutandis. Since analogous provisions like Section 129(1) of the U.P.G.S.T. Act exist in the Central G.S.T. Act as well, the order of seizure is not illegal or without jurisdiction.
The U.P.G.S.T. Act makes provision for levy and collection of tax on intrastate supply of goods or services or both i.e. relating to transactions within the State, whereas IGST Act covers interstate transactions. In this view of the matter, the transaction in question is treated to be covered by the IGST Act and the provisions of U.P. G.S.T. Act would not apply. However, a similar provision as Section 129 of the U.P. G.S.

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s clearly traceable under the relevant Act as well.
Accordingly, we are of the view that the impugned order is to be treated to have been passed under IGST Act read with Section 129 of the Central G.S.T. Act rather than the one passed under U.P.G.S.T. Act.
The next submission of Sri Pandey, is that the consignment of goods has been seized by treating them to be 'Ghamella' rather than 'Tasla'. 'Tasla' was exempted from G.S.T. vide notification dated 29.06.2017 and 'Ghamella' has been included in the taxable goods vide notification dated 25.01.2018. Thus, on the relevant date 'Ghamella' was also an exempted item and the order of seizure is patently illegal.
In view of above, the question for consider

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Reduction of late fee in case of delayed filing of form GSTR-6
KA. NI-2-156/XI-9(47)/17 Dated:- 31-1-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
No. KA. NI-2-156/XI-9(47)/17-U.P. Act-1-2017-Order(104)-2018
Lucknow : Dated : January 31, 2018
In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 20

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Reduction of late fee in case of delayed filing of form GSTR-5A
KA. NI-2-157/XI-9(47)/17 Dated:- 31-1-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
No. KA. NI-2-157/XI-9(47)/17-U.P. Act-1-2017-Order(105)-2018
Lucknow : Dated : January 31, 2018
In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2

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Reduction of late fee in case of delayed filing of form GSTR-5
KA. NI-2-158/XI-9(47)/17 Dated:- 31-1-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
No. KA. NI-2-158/XI-9(47)/17-U.P. Act-1-2017-Order(106)-2018
Lucknow : Dated : January 31, 2018
In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) (hereinafter in this notification referred to as the said Act), read with section 21 of Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904) the Governor, on the recommendations of the Council, hereby waives the amount of late fee pay

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Reduction of late fee in case of delayed filing of form GSTR-1
KA. NI-2-159/XI-9(47)/17 Dated:- 31-1-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
No. KA. NI-2-159/XI-9(47)/17-U.P. Act-1-2017-Order(107)-2018
Lucknow : Dated : January 31, 2018
In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) (hereinafter referred to as the said Act), read with section 21 of Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904) the Governor, on the recommendations of the Council, hereby waives the amount of late fee payable by any registere

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Waiver of late fee for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by due date
116/2018/5(120)/XXVII(8)/2017/CT-4 Dated:- 31-1-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
No. 116/2018/5(120)/XXVII(8)/2017/CT-4
Dehradun Dated:: 31 January, 2018
Notification
WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;
NOW, THEREFORE,

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Waiver of late fee for failure to furnish the returns in FORM GSTR-5A by due date.
118/2018/5(120)/XXVII(8)/2017/CT-6 Dated:- 31-1-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
No. 118/2018/5(120)/XXVII(8)/2017/CT-6
Dehradun Dated:: 31 January, 2018
Notification
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 s

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Waiver of late fee for failure to furnish the returns in FORM GSTR-5 by due date
117/2018/5(120)/XXVII(8)/2017/CT-5 Dated:- 31-1-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
No. 117/2018/5(120)/XXVII(8)/2017/CT-5
Dehradun Dated:: 31 January, 2018
Notification
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 sec

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