Author: admin_gst

Problem in filing data in column 4B of GST 2
Query (Issue) Started By: – ICAT Natrip Dated:- 10-11-2017 Last Reply Date:- 11-11-2017 Goods and Services Tax – GST
Got 2 Replies
GST
We have paid Freight to the parties and these are liable to reverse charge. Some parties/supplier is inter-state. While filing details of the same (reverse charge) in column 4B of GST -2, when we select POS (Uttar Pradesh), automatically Ineligible ITC filed in column of Eligible for ITC.
We understand th

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GST UPDATE ON BOOKS IN GST REGIME
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 10-11-2017

Circular No. 11/11/2017-GST dated 20th October 2017 has been issued to clarify as follows:-
• In the case of printing of books, pamphlets, brochures, annual reports, and the like, where only content is supplied by the publisher / person owning rights on intangible inputs and physical inputs like paper, ink, etc. belong to printing press, it would constitute as supply of service.
• In case of supply of printed envelopes, letter cards, printed boxes, tissues, napkins, wall paper etc. falling under Chapter 48 or 49, printed with design, logo etc. supplied by the recipient of goods but made using physical inputs inc

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ng paid to the author. In the entire transaction, the tax is levied as follows in GST regime:-
• The printing press shall be paying the tax on the consideration received by it for printing the books by treating it as supply of services. As the outward supply is taxable, it will be able to avail the ITC which can be used for payment of tax.
• The publication house will suffer the incidence of tax charged by the printing press. However, it will not be able to avail the ITC as its outward supply namely – supply of books is exempted by virtue of entry no. 119 of Notification no. 2/2017-CT(Rate) dated 28.6.2017.
• The author receives the royalty, the tax on which is being paid by the publication house under reverse charge me

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PROCEDURE FOR PROCUREMENT OF SUPPLIES OF GOODS FROM ‘DTA’ BY ‘EOU’, ‘EHTP’, ‘STP’, ‘BTP’
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 10-11-2017

Deemed Exports
Section 147 of Central Goods and Services Tax Act, 2017 ('Act' for short) provides that the Government may, on the recommendations of the Council, notify certain supplies of goods as deemed exports, where goods do not leave India and payment for such supplies is received either in Indian rupees or in convertible foreign exchange, if such goods are manufactured in India.
Decision of GST Council
In the 22nd meeting of GST Council, held on 06.10.2017 at New Delhi decided to resolve certain difficulties being faced by exporters in the post GST regime, the Council decided that the supplies of goods by a registered person to EOUs etc., would be treated as deemed exports under section 147 of the Act. The refund of tax paid on such supplies can be claimed either by the recip

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e filed by the recipient of deemed export supplies. Notification No. 47/2017, dated 18th October, 2017 amends Rule 89 by substituting the new proviso for the third proviso to Rule 89 (1). The new proviso provides that in respect of supplies regarded as deemed exports, the application may be filed by-
* the recipient of deemed export supplies; or
* the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund.
Procedure and safeguards
Circular No. 14/14/2017-GST, dated 06th November, 2017 issued by the GST Policy wing prescribes the procedure and safeguards for supplies to EOU in terms of Notification NO. 48/2017, which is as follows-
* The recipient EOU unit shall give prior intimation in Form A bearing a running serial number containing the goods to be procured, as pre-approved by the Development Commissioner and the details of the supplie

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dress ofjurisdiction GST Officer;
* Sl No.
* Date of prior intimation given for procuring deemed export supplies;
* Details of registered person;
* Jurisdictional GST officer details of registered person;
* Invoice No. and date of registered person;
* Details of supplies received-
* Description;
* Value;
* Quantity;
* Amount of GST paid by supplier-
* Central Tax;
* State Tax/Union Territory Tax;
* Integrated Tax;
* Cess
* Date of endorsed copy of tax invoice by EOU;
* Removal for processing-
* Date and time of removal;
* Quantity
* Value
* Remarks (The goods removed for processing shall be accounted in a manner that enables the verification of input-output norms, extent of waste, scrap generated etc.,)
* Other removals/Returns
* Purpose of removal;
* Date & Time;
* Quantity
* Value
* Balance in stock
* Quantity
* Value
* The software for maintenance of digital records shall incorporate the feature of audit trail;
* The data e

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Commissioner of Tax, GST Delhi East Versus M/s. Indian Railway Finance Corporation
Service Tax
2017 (11) TMI 1335 – DELHI HIGH COURT – [2018] 1 GSTL (VAT) 17 (Del)
DELHI HIGH COURT – HC
Dated:- 10-11-2017
SERTA 8/2017
Service Tax
MR. SANJIV KHANNA & MS. PRATHIBA M. SINGH JJ.
Appellant Through: Mr. Amit Bansal, Sr. Standing Counsel with Mr. Akhil Kulshrestha, Advocate.
Respondent Through: None
SANJIV KHANNA, J. (ORAL):
Having heard counsel for the appellant, we are not inclined to interfere with the impugned order, which records and affirms on the bona fide conduct of the respondent-assessee, M/s. Indian Railway Finance Corporation.
2. The respondent-Corporation, a Government of India Corporation, was established

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on 65 of Chapter-V of the Finance Act, 1994.
5. The stand taken by the respondent-Corporation was that as per their understanding, they were not liable to pay service tax on the aforesaid fee etc. payable to non-resident financial institutions. No service was rendered by these non-resident financial institutions in India.
6. Nevertheless, to avoid any dispute or controversy, the respondent Corporation had discharged the service tax liability as raised by the appellant amounting to Rs. 1,21,92,787/-. They had also paid interest of Rs. 23,96,774/- on the said amount.
7. The question raised in the present case relates to imposition of penalty under Section 78 of the Finance Act. The order-in-original itself records that the service tax on r

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t to evade payment of service tax, was satisfied. It is stated that Section 78 is pari materia with the proviso to Section 73, which provides for extended period for recovery. Payments made by the respondent Corporation were for the extended period.
9. The said argument proceeds on the assumption that since the respondent-Corporation had paid the service tax for the extended period without any contest, it should be held that the said Corporation has accepted that they had suppressed facts or contravened provisions of the Act/Rules with the intent to evade payment of service tax. The argument should be rejected. Goodness and precocious conduct of the respondent Corporation in making payment has to be appreciated and not condemned. The respo

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Waiver the late fee payable FORM GSTR-3B for the months of August and September, 2017 by the due date
917/2017/9(120)/XXVII(8)/2017 Dated:- 10-11-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section – 8
Notification No. 917/2017/9(120)/XXVII(8)/2017
Dehradun, Dated 10/11/2017
WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;
NOW, THEREFORE, in exercise of the powers conferred

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Regarding notifying certain goods at the tax rate 2.5 percent under UK-GST Act w.e.f. 18 Oct 2017
913/2017/9(120)/XXVII(8)/2017 Dated:- 10-11-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section – 8
Notification No. 913/2017/9(120)/XXVII(8)/2017
Dehradun, Dated 10/11/2017
WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;
NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 9 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), on the recommendations of the Council, the Governor is pleased to allow to notify the State tax rate of 2.5 percent on intra-State supplies of goods, the de

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the Government of India or the Deputy Secretary to the State Government concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissioner of the State tax, as the case maybe, may allow in this regard.
Explanation-
(i) In this notification, "tariff item", "sub-heading" "heading" and "Chapter" Shall mean respectively a tariff item, heading, sub-heading and Chapter a

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

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the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-I after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-I for the said tax period.
(iv) In rule 96A, in sub rule (2) the following provisos shall be inserted. namely:-
"Provided that where the date for furnishing the details of outward supplies in FORM GSTR-I for a tax period has been extended in exercise of the powers conferred under section 37 of the Act,

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Refund of IGST paid on export of goods under-Rule 96 of CGST Rules
Public Notice No. 48/2017/CCP/JMR Dated:- 10-11-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR
'SARDA HOUSE', BEDI BUNDER ROAD, OPP. PANCHVATI,
JAMNAGAR – 361008
F, No. VIII/48-168/Cus-T/2017
Dated: 10.11.2017
Public Notice No. 48/2017/CCP/JMR
Subject: regarding.
Attention of all the Importers/exporters, Customs Brokers, members of the Trade and all other concerned is invited to this office Public Notice bearing no. 46/2017/CCP/JMR dated 12-10-2017 and Board Circular No. 42/2017- Customs dated 07-11-2017 on the above mentioned subject matter.
2. IGST Refunds for the export of goods in the month of August, '2017:

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Sensex closes high on GST meet outcome hopes
GST
Dated:- 9-11-2017

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

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IGST Input Credit on goods received from overseas OEM Supplier on LOAN
Query (Issue) Started By: – saravanan rengachary Dated:- 9-11-2017 Last Reply Date:- 13-11-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Sir,
Can we avail IGST input credit on the material IMPORTED for demonstration purpose on payment of duty. Please note that the imported material is received on LOAN basis. No foreign exchange is involved. However, applicable import duty is paid.
Please suggest.
Regards

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GST UPDATE ON ISSUANCE OF DEBIT NOTES AND CREDIT NOTES
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 9-11-2017

Section 34 of CGST Act 2017 prescribes provisions related to issuance of debit notes and credit notes. The sub-section (1) and (2) to this section reads as follows:-
"(1) Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, or where the goods supplied are returned by the recipient, or where goods or services or both supplied are found to be deficient, the registered person, who has supplied such goods or services or both, may issue to the recipient a credit note containing such particulars as may be prescribed.
(2) Any registered person who issues a credit note in relation to a supply of goods or services or both shall declare the details of such credit note in the return for the mont

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

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ion 34(3) is also clear that the debit note "SHALL" be issued by the SUPPLIER. In other words, section 34(3) gives exclusive power to issue the debit note to the supplier only. It nowhere states that the debit note can be issued by the recipient also.
However, when we look into the returns prescribed under GST law, it shows some other picture. GSTR-2 in which details of inward supplies is to be given reflects that the debit note as well as the credit note, both can be issued by the buyer/recipient of supply also. Thus, the return formats which are the parts of CGST Rules, 2017 are giving altogether different interpretation than what is suggested by the section 34. If there arises any dispute, which one will prevail in such case.
If there is any conflict between the interpretation given by the Act and interpretation given by the Rules, the Act will always have the precedence. This is known as “Gunpradhan principle” which has been laid down by the hon'ble Supreme Court in the

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ITC on GTA paid for outward transportation
Query (Issue) Started By: – GOPAL CHOWDHURY Dated:- 9-11-2017 Last Reply Date:- 10-11-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
As under GST, GTA will be payable under reverse charge and forward charge notification was provided in that respect.
It was further clarified that ITC will be available for the RCM paid under reverse charge under section 9(3) of the CGST Act, 2017 and not on the forward charge.
in this regard I want to know, can a manufacturing company avail ITC on the GTA paid by them for outward transportation.
As under erstwhile law ITC on outward transportation is not allowed.
kindly let me know.
Reply By KASTURI SETHI:
The Reply:
In pre-GST

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ly of goods and services or both…
"(i)………….. except where an inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply"
As per this provision no where it allows ITC of GTA services used for outward supplies, but as still there is nothing has come out from ministry yet to understand that ITC of GTA is not available on outward supply, so may be manufacturer can claim.
If some other expert has some other expert views on the same kindly let me know.
Reply By KASTURI SETHI:
The Reply:
Dear Querist,
First of all it is Section 17(5)(b) and N

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Reverse charge applicable when received from unregistered GTA \Advocate
Query (Issue) Started By: – Yatin Bhopi Dated:- 9-11-2017 Last Reply Date:- 10-11-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear experts
Recently reverse charge in case of supplies from unregistered supplier has been exempted till 31st March 2018 my query is:
If GTA \ advocate is not registered under GST and if registered person receives services from these unregistered supplier, are we need to pay G

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

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such further period as extended by the Commissioner” shall be substituted;
(v) in rule 120A, the marginal heading “Revision of declaration in FORM GST TRAN-1” shall be inserted;
(vi) in FORM GST REG-29,-
(a) for the heading, “APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION”, the heading, “APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS” shall be substituted;
(b) under sub-heading PART-A, against item (i), for the word and letters “Provisional ID”, the letters “GSTIN” shall be substituted.
By Order and in the Name of the Lt. Governor of
the National Capital Territory of Delhi,
A. K. SINGH, Dy. Secy.-VI (Finance)
Note : The principal rules were published in Delhi Gazette, Extraordinary, Part-IV, dated 22nd

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

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th the provisions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10:
Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”;
(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”

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

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Waiver the late fee payable return for the FORM GSTR-3B for the month of July, 2017.
ERTS(T) 65/2017/188 Dated:- 9-11-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 09th Nov, 2017
No. ERTS(T) 65/2017/188 – In exercise of the powers conferred by section 128 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya,

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

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Extends the time limit for furnishing the details or return GSTR-1, GSTR-2, GSTR-3.
ERTS(T) 65/2017/183 Dated:- 9-11-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 9th Nov, 2017
No. ERTS(T) 65/2017/183 – In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details or return, as the case

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Extends the time limit for furnishing the details or return GSTR-1, GSTR-2, GSTR-3.
ERTS(T) 65/2017/182 Dated:- 9-11-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 9th Nov, 2017
No. ERTS(T) 65/2017/182 In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details or return, as the case may

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STR 2
All
Upto 31st October, 2017
3.
GSTR 3
All
Upto 10th November, 2017
Explanation – For the purposes of this notification, the expressions “turnover” has the same meaning as assigned to it in clause (112) of section 2 of the aforesaid Act.
(2) The extension of the time limit, for furnishing the details or return, as the case may be, under sub-section (1) of section 37, sub-section (2) of section 38 and sub-section (1) of section 39 of the aforesaid Act, for the month of August, 2017 shall be subsequently notified in the Official Gazette.
Sd/-
P.W. Ingty
Additional Chief Secretary to the Government of Meghalaya
Excise, Registration, Taxation & Stamps Department.
Memo No. ERTS(T) 65/2017/182-A
Dated Shillong, the 9th Nov,

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

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

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

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s “(including Credit Transfer Document (CTD))” shall be inserted;
(iii) after the words “Designation/Status”, the following shall be inserted, namely:-
“Instructions:
1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a).
2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file Trans3 besides availing credit in table 7A under the heading “inputs.”.
7. In the principal rules, with effect from the 1st day of July, 2017, in “FORM GSTR-4” , in Serial No.8, in entry 8B(2), for the words “Intra-State Supplies”, the words “Inter-State Supplies” shall be substituted.
8. In the principal rules, with effect from the 30th day of August, 2017, in the Notes to “FORM GST EWB-01” , after Note 4, the following Note shall be inserted, namely:-
“5. The details of bill of entry shall be entered in place of invoice where the consignment pertains to an import.”.
By Order and in the Na

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

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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 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:-
"P

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

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owed by the Commissioner," shall be inserted;
(iii) in FORM GST RFD-01,
(a) for "Statement-2", the following Statement shall be substituted. namely:-
"Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr. No.
Invoice details
Integrated tax
Cess
BRS/FIRC
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net integrated tax and cess (7+7+10-11)
No.
Date
Value
Taxable value
Amt.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
(b) for "Statement-4", the following Statement shall be substituted, namely:-
"Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies m

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

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h, 2018, and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10:
Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished”.
3. Insertion of new rule 46A.- After rule 46 of the said rules, the following shall be inserted namely:-
“46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, he may issue a single “invoice-cum-

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ection 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10″.
6. Amendment of FORM GST CMP-02.- In FORM GST CMP – 02 of the said rules, for the words, figures and brackets “See rule 3(2)”, the words, figures, brackets and letter “See rule 3(3) and 3(3A)” shall be substituted;
7. Amendment of FORM GSTR-1.- In FORM GSTR – 1 of the said rules, for Table 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/ Bill of export
Integrated Tax
Cess
No.
Date
Value
No.
Date
Rate
Taxable value
Amt.
1
2
3
4
5
6
7
8
9
10
6A. Exports
6B. Supplies

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The Meghalaya Goods and Service Tax (Removal of Difficulties) Order, 2017
01/2017-State Tax Dated:- 9-11-2017 Meghalaya SGST
GST – States
=============
Document 1
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
CIRCULAR
No. ERTS(T) 65/2017/Pt 1/91
Dated Shillong, the 9th Nov, 2017.
THE MEGHALAYA GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES)
ORDER, 2017
Order No. 01/2017-State Tax
Whereas, certain difficulties have arisen in giving effect to the provisions of the
Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), hereinafter in this order
referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act;
Now, therefore, in exercise of the power

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ther conditions specified
therein.
(ii) it is further clarified that in computing his aggregate turnover in order to determine his
eligibility for composition scheme, value of supply of any exempt services including services by
way of extending deposits, loans or advances in so far as the consideration is represented by way
of interest or discount, shall not be taken into account.
Sd/-
P. W. Ingty.
Additional Chief Secretary to the Government of Meghalaya
Excise, Registration, Taxation & Stamps Department.
Dated Shillong, the 9th Nov, 2017
Memo No. ERTS(T) 65/2017/Pt 1/91-A
Copy to:-
1. P. S. to Chief Minister for favour of information of the Chief Minister
2. P. S. to Minister i/c Taxation for favour of information of the Min

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