Author: admin_gst

GIST OF RECENT PRONOUNCEMENTS ON GST (PART-IV)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 25-12-2017

Goods and Services Tax (GST), introduced from July 1, 2017 is almost six months old now but has resulted in operational and implementation disruptions affecting all stakeholders. GST law, as drafted and legislated, is not free from the interpretational hassles. GST Council his however, making regular changes to fix the anomalies and hardships faced by taxpayers.
Taxpayers have started challenging various provisions of GST laws and rules framed there under. High courts have taken a liberal stand so far in view of the fact that law is new and is yet evolving. However, CBEC may move to supreme court where the verdict is against the Government.
Here are few more judicial pronouncements for information and guidance of various stakeholders. It is expected that the litigation is bound to go up as time passes by.
* In Coimbatore Corporation Contractors We

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ranted subject to the assessee furnishing to the Respondent authorities a letter of undertaking that the clearance of the imported goods in terms of the AA will be subject to the final result of the present petition.
* In M/s Metro Institutes of Medical Sciences Pvt Ltd v State of UP & 5 others (2017) 10 TMI 784 (Allahabad) where the assessee was unable to complete the process of migration under GST, as the password for new provisional ID was not issued, the court directed the Department to immediately issue a password to assessee for completing migration process on the GST Portal, to upload its returns and deposit the due tax.
* In Nila Infrastructure Limited & 1 v. Surat Municipal Corporation & 1 (2017) 11 TMI 809 (Gujarat), it was held that mere downloading of tender document cannot be said to be entry at initial stage to consider such person who has downloaded as bidder/tenderer. As per the tender conditions, the party submitting its bid was required to deposit/pay within the s

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ver, on execution of simple bond without sureties by the petitioners.
* In Ramdev Trading Company & Another v. State of U.P. & 3 others (2017) 12 TMI 341 (Allahabad), where the goods of assessee were detained by detaining authority and also a penalty imposed on the ground that goods were mis described, it was observed that at the stage of seizure the detaining authority had not applied his mind, nor formed any opinion as to intention to evade tax and the only allegation made in the seizure order was to the effect that the Transit Declaration Form (TDF) was absent and that the goods have been mis-described. Also, there was no allegation whatsoever as to the intention of the petitioner to evade tax. In such circumstances, it was held that in absence of any allegation or evasion of tax being made against the petitioner at the stage of detention and seizure and even at the stage of issuance of notice of penalty, it was difficult to sustain the penalty.
* In M/s M.K. Enterprises through

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e of detention, the detaining authority had clearly mentioned in the detention memo that the necessary physical verification is required as the E-Way Bill, which was produced, was not relevant as the date and time mentioned had already expired. On physical verification, the authority has found certain irregularities with regard to quality of the goods as well as quantity. The goods which were not accompanied with proper documents were seized for which a notice under Section 129(3) of the U.P. G.S.T. Act had been issued on 26.9.2017 indicating therein the value of the goods and the demanded tax which has been calculated by the seizing authority at different rates as per the individual items/goods which is mentioned being ₹ 1,11,564/-. On the other hand, Circular No. 1117 dated 16.8.2017, in which it was provided that the G.S.T. being the new law, therefore, it may take some time for proper implementation of the scheme of E-Way Bill on all India basis. Rule 138 of U.P. G.S.T. Rules

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refund of igst paid on machinery imported
Query (Issue) Started By: – satbir singhwahi Dated:- 24-12-2017 Last Reply Date:- 25-12-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Sir
Dyeing unit imported machinery and paid IGST on imports. Inputs dyes and chemicals are 18% gst, Whereas Output -dyeing job work is 5% gst. Whether refund under Inverted duty structure allowed for IGST paid on machinery imported.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 54 (3) (ii) of CGST Act, 2017 a registered person may claim refund of any unutilised input tax credit at the end of any tax period where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output sup

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Sir,
In respect of Goods enumerated in the table appended to Notification No. 5/2017-Central Tax (Rate) dated 28.6.2017 no refund of unutilised input tax credit shall be allowed, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempt supplies).
Similarly as per Notification No. 15/2017-Central Tax (Rate) dated 28.6.2017 in respect of supply of service mentioned at Sl. No. 5 (b) of Schedule II of CGST Act, 2017, namely construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been rec

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Documents to be given for transportation of Rejected Materials (Part Quantity)
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 23-12-2017 Last Reply Date:- 7-1-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Experts,
What are all the documents to be given under GST act, for the transportation of Rejected Materials (Part Quantity) to the original suppliers ? How the Tax portion is to be handled ?? How we have to show the said documents to be disclosed in GST return

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Frequently Asked Questions – GST
GST
Dated:- 23-12-2017

Q. For an under-construction flat where the transaction was initiated post 1st July, how do I confirm if the builder has revised the pricing accordingly to the ITC claimed?
Ans. The builder needs to adjust his price (without taxes) to the extent of ITC available to him.
Q. Whether civil contractor doing projects in various States requires separate registration for all states or a single registration at state of head office w

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Discount under GST
Query (Issue) Started By: – kamdev senapati Dated:- 23-12-2017 Last Reply Date:- 25-12-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
In some cases we have received short payment from customers due to short quantity/rate difference.
These thing comes to notice after received the payment.
Customers are not giving us any debit note.
My Quarry is:-
For accounting purpose shall we book the short payment under discount head….
Please advise…

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70 complaints filed with Anti-Profiteering Authority: Govt
GST
Dated:- 23-12-2017

New Delhi, Dec 22 (PTI) As many as 70 complaints have been filed with the Anti-Profiteering Authority, which deals with cases under the GST regime, the finance ministry said today.
A National Anti-Profiteering Authority and a Standing Committee on anti-profiteering has been set up to examine complaints of not passing benefits to consumer under the Goods and Services Tax (GST), rolled out on July 1.

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EXPORT AND IMPORT OF GOODS UNDER GST
By: – Srikanth Rao
Goods and Services Tax – GST
Dated:- 23-12-2017

Taxation of exports and imports has always been a topic of great interest and it is no different under the GST regime. Readers may be well aware of the fact that in the recent past, under Central Excise law, clearances of manufactured goods to merchant exporters and to 100% EOUs were exempted from duties on furnishing of CT 1 form and CT 3 form respectively. Apart from this, inter-state sale of goods to an exporter of goods had also been exempted from Central Sales Tax through the usage of Form H. This has now changed under GST as these forms have been done away with. Before we proceed further to discuss the benefits available on deemed exports and on supplies to ultimate exporters, it would be necessary to review the concept of “export” and “import” under GST along with certain changes in the Customs Act 1962 which have brought about a change in the manner in which s

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d both have to be within the same State to treat the supply as an intra-state supply. The supplier here would be the person actually supplying the goods (including his agent) as defined u/s 2(105) of Central Goods & Services Tax Act 2017.
Equally important is the concept of zero rating under GST. This would mean supplies in question being zero rated (carrying zero rate of tax). Section 16(1) of IGST Act 2017 regards export of goods and supply of goods to SEZ Developers and SEZ units as zero-rated supplies. Credit of input tax used in relation to zero rated supplies are not denied going by Section 16(2) of the Act. More importantly, u/s 16(3) of the Act, the exporter would have the option of either claiming refund of unutilized input tax credit by exporting the goods under Letter of Undertaking without paying GST on outward supply for export or opt for payment of IGST on such export by utilizing credits in books and then claim refund of tax so paid on export (similar to old rebate on e

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ed prima facie as intra-state supplies. Section 2(4) of the IGST Act 2017 makes a reference to customs area as understood under Customs Act 1962 in this regard.
U/s 2(11) of the Customs Act 1962, "customs area" means the area of a customs station or a warehouse and includes any area in which imported goods or export goods are ordinarily kept before clearance by Customs Authorities. This term has been amended by The Taxation Laws (Amendment) Act 2017 to include a warehouse within its ambit with effect from 1st July 2017. The term “warehouse” under Section 2(43) of Customs Act 1962 would include a public warehouse (licensed u/s 57) as well as a private warehouse (licensed u/s 58).
Readers may note here that the Supreme Court in N.K Bapna Vs Union of India (1992 (5) TMI 20 Supreme Court of India) had held a warehouse to be an extension of the customs area and that goods can be cleared for home consumption only after payment of customs duties and import cannot be said to be co

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hich may be acquired.
The territories of various States and Union Territories are as specified in First Schedule to the Constitution of India. This would be relevant in the context of Article 246 (3) and Article 245 dealing with legislative power and extent of law made by the States read in conjunction with Article 246A (1) dealing with GST. This generally would prevent a State from collecting tax on a supply which is outside its territory. States have also been specifically barred under Article 286 (1) from imposing a tax on supply of goods or services or both where such supply takes place outside the State or in the course of import into or export out of the territory of India. Determination of whether or not a supply is within State, would be made by Parliament (by law) going by Article 286 (2).
The legal position regarding sale in the course of import for the purpose of Article 286 (1) of Constitution of India has been summarized well in JV Gokal & Co (Pvt.) Ltd. Vs Assistant Col

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ction to the concerned State (nearest coastal state) over territorial waters in respect of taxing of supplies either based on location of supplier or place of supply being in such territorial waters. This would be relevant where goods either come into the State or move to a place in territorial waters from a supplier located within the State. With regard to goods coming into India or moving out of India, there are some judicial precedents which continue to be relevant in the context of GST. These assume significance if we were to consider the first proviso to Section 5 of IGST Act 2017 as per which the IGST on imported goods would be levied on the value of the article u/s 14 of Customs Act 1962 plus duty of customs levied u/s 12 of the said Act (Section 3(8) of Customs Tariff Act 1975) and at the point customs duty is levied u/s 12 of Customs Act 1962.
Import
In M/s Aban Loyd Chiles Offshore Ltd & Ors Vs Commissioner of Customs Mumbai (2017 (2) TMI 294 Supreme Court of India) the Sup

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(2) TMI 62 Supreme Court of India), the Supreme Court has confirmed that goods kept in bonded warehouses and sold at duty free shops did not cross customs frontiers could not be subject to tax by any State as such sale was in the course of import or export of goods. Consequently, transaction was not liable to sales tax. More importantly, the Court confirmed the view that when any transaction takes place outside the customs frontiers of India, the transaction would be said to have taken place outside India. Though the transaction might take place within India but technically, looking to the provisions of Section 2(11) of the Customs Act 1962 and Article 286 of the Constitution, the said transaction would be said to have taken place outside India.
This verdict will continue to be relevant in the context of GST as far as High Sea Sales are concerned. The question of levying customs duty along with IGST should arise only on actual import of goods and in the hands of the buyer rather than

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order to have the exporter claim export benefits.
The phrase “taking out of India to a place outside India” would also mean a place in high seas. It is beyond the territorial waters of India going by the confirmation of Supreme Court in Sun Industries Vs Collector of Customs Calcutta (1988 (4) TMI 49 Supreme Court of India). Going by the decision of the Court in this case, we can have export of goods once goods cross the territorial waters of India and title on goods also passes to customer from the seller. The timing of transfer of ownership would be critical and Incoterms Rules published by International Chamber of Commerce would prove determinative in this regard.
We can have a scenario where transfer of ownership of goods from seller to buyer occurs prior to goods leaving India (including territorial waters) and where the buyer happens to be registered under GST. This scenario has now been covered by Notifications 41/2017 Integrated Tax (Rate) dated 23rd October 2017 and 40/2017

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have to look at the name of the shipper as per Bill of Lading as well as name of recipient appearing on invoice of supplier in addition to any clause in agreement/contract indicating transfer of ownership prior to goods being transferred to foreign buyer in order to determine identity of exporter going by the confirmation of the Supreme Court in CT Ltd. & Another Vs CTO & Others (1996 (10) TMI 394 (Supreme Court of India)).
Readers will also have to note that a scenario where constructive delivery is given to buyer would not satisfy the definition of export in the absence of physical movement of goods out of India. The place of supply would therefore be based on Section 10(1)(c) of IGST Act 2017.
Supply of goods by a registered person to 100% EOU or against Advance Authorisation or EPCG Authorisation has been notified as deemed export vide Notification 48/2017 Central Tax Dated 18th October 2017 issued u/s 147 of the Act. The supplier of deemed exports would be entitled to refund on

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/21/2016 GST (Policy Wing)) Dated 6th November 2017 in order to facilitate refunds and readers are advised to go through the procedural requirements. This would be in the context of procurements within India as imports by EOUs have been exempted from basic customs duty along with IGST and compensation cess vide Notification 78/2017 Customs dated 13th October 2017 amending Notification 52/2003 Customs. The amendment would apply to all possible procurements under the old Notification 52/2003 Customs by 100% EOUs.
Exporters would be entitled to claim duty drawback under revised rates applicable with effect from 1st October 2017 under Notification 89/2017 Customs (NT). Readers are advised to follow Circular 38/2017 Customs Dated 22.09.2017 which clarifies the drawback to exclude IGST component on import. Readers could reach the author at srikantharaot@gmail.com or 9845273812 in case of need.
Reply By ANITA BHADRA as =
All the relevant notifications and provisions are well compiled
D

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wo situations given below :
1. At the time of import, the Importer is filing the BOE with Haryana address but providing the GST of TN in the Bills of Entry of Customs.. As per Customs it is legal as the importer has option to avail IGST at any place of their registration. Now my question is, with this BOE, the goods are transported from Customs location with EWAY Bill generated from TN GST. Whether this is valid and acceptable in GST?
2. At the time of import, the Importer is filing the BOE with Haryana address but providing the GST of Haryana only in the Bills of Entry of Customs.. As per Customs it is legal as the importer has option to avail IGST at any place of their registration. Now my question is, with this BOE, the goods are transported from Customs location with EWAY Bill generated from TN GST. Whether this is valid and acceptable in GST? In this case the document sent with vehicle are BOE & EWB.
3. Under situation 2 above, whether the importer can raise invoice from Harya

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SCRUTINY UNDER GST
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 23-12-2017

There are specific provisions under GST laws on Scrutiny and Audit, both of which are different.
There are fundamental differences in the three terms – reconciliation, scrutiny and audit. The scope of audit would include the first two which aid in conduct of audit.
The purpose of preliminary scrutiny of returns includes:
* ensuring the completeness of the information furnished in the return,
* arithmetic correctness of the amount computed as tax and its timely payment,
* timely submission of the return and identification of non-filers and stop-filers.
Scrutiny of documents viz. ledger accounts, returns of tax, compliances etc is nothing but a strong compliance verification procedure or mechanism. For example, in case of a return, the purpose of detailed scrutiny of returns is to ensure the correctness of the assessment made by the assessee. Such scrutiny plan only suppl

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re the explanation regarding such discrepancies are found acceptable, then, no further action shall be taken against the assessee but where no explanation is furnished or the explanation furnished is not satisfactory within thirty days of being informed by the proper officer, the proper officer may initiate appropriate action against such taxable person.
Notice of scrutiny of returns
As per sub rule (1) of rule 99 of the GST Rules, 2017 where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of Section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of the notice or such further period as may be permitted by him and also, where possible, quantifyi

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culars furnished by taxable person;
* purpose of such scrutiny shall be to verify the correction of return;
* manner of scrutiny of return as prescribed under Rule 99
* proper officer shall inform the taxable person (assessee) about the discrepancies noticed during the course of scrutiny;
* by such intimation, explanation is sought from the assessee;
* where explanation furnished by assessee is found acceptable, no further action shall be required and assessee be informed accordingly.
Manner of dealing with discrepancies
As per rule 99 of the GST Rules, 2017, discrepancies shall be dealt with as under:
(a) The registered person may accept the discrepancy mentioned in the notice issued under sub-rule (1), and pay the tax, interest and any other amount arising from such discrepancy and inform the same or furnish an explanation for the discrepancy in FORM GST ASMT-11 to the proper officer.
(b) Where the explanation furnished by the registered person or the information subm

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input on existing stock
Query (Issue) Started By: – Ramprasad Jangir Dated:- 23-12-2017 Last Reply Date:- 24-12-2017 Goods and Services Tax – GST
Got 6 Replies
GST
what input 40%/60% is given by gst on 30.6.17 stock ,on value of stock as on 30.6.17 or output gst from sales of existing stock
Reply By KASTURI SETHI:
The Reply:
If you have not invoices but have stock, Govt. will not allow full credit. Records will be examined before allowing ITC finally. This 40/60 % both are povisio

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INTEREST ON LATE PAYMENT OF GST
Query (Issue) Started By: – Preeti Sharma Dated:- 22-12-2017 Last Reply Date:- 25-12-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Hello Experts,
We paid GST For Oct Month on Nov 22 with late fee but did not pay interest on late payment. What are the consequences of non payment of interest on late payment of GST. Can we pay now that interest? If we pay now, then it shall be levied @ 18% p.a. for only 2 days? or more than that as there is a del

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confirmation
Query (Issue) Started By: – shivani sharma Dated:- 22-12-2017 Last Reply Date:- 22-12-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Is this correct for registering for individual GST number. I don't have pan card for company, please let me know what I should add in legal business name.
Reply By KASTURI SETHI:
The Reply:
You should fill your name against the column, "Legal Name of Business" . Trade name is for name of firm.
Reply By CS SANJAY MALHO

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Fate of services tax paid on advance received from customer under GST
Query (Issue) Started By: – Prakash Gupta Dated:- 22-12-2017 Last Reply Date:- 26-12-2017 Goods and Services Tax – GST
Got 7 Replies
GST
Dear Expert,
Need your help on below mentioned issued under GST. Brief facts and query is as under:
The company is in business of project construction since year 2015. It has received mobilization advance of Rs. say 10 Crore in January 2017 ( before GST regime) and on which it paid service tax as per the applicable rate.
Now under GST regime the company will raise invoice and willing to set off its GST liability with earlier service tax, which has been paid advance received.
With the above mentioned background, my query

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her words, there will be no loss of the amount of ST already deposited. Other experts may also pl. Intervene.
Reply By Prakash Gupta:
The Reply:
Thank You Sir,
For your reply.
Reply By Vamsi Krishna:
The Reply:
Agree with Kasthuri sir,
Would like to add further if the contract is a EPC contract where you would just have paid Mobilisation advance along with Service tax on that.
And if the actual services are started and billing started in GST regime, your contractor has to file Tran-1 under section 142(11)(c) claiming the ST paid to the dept and should return back the same to you.
Since original supply (services) taken place in GST regime, he will raise GST bills and you will get full credit of same.
Pls make sure that your contrac

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aid against the whole contract work.
As i mentioned it is applicable to big projects (EPC/Turnkey) where contractor will be paid 10% of the total work as Advance for site mobilisation and adjusts the advance each Running Bills (RA Bills) which will be normally for 3-4 years.
Reply By KASTURI SETHI:
The Reply:
O.K. Sir. But here fate is to be decided by the POTRs as per latest FAQs.
Reply By Prakash Gupta:
The Reply:
Dear Experts,
Thanks for your response. Mentioning herewith a link, containing an article and discussion of this forum. Need your comment on below queries :
1. Can we treat mobilization advance under section 142(11)(b) of the CGST Act or It is need to show u/s 142(11)(C) only, as it is construction service, even we have n

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Flex Gst billing HSN Code – Companies Law – Started By: – dipak bhosale – Dated:- 22-12-2017 – if any one looking for flex gst billing software follow this linkhttps://www.youtube.com/watch?v=uy2WEBNZ

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Deadline Extended for Submitting Stock Details Before Opting for Composition Levy in FORM GST CMP-03 Under CGST Rules.
Circulars
GST
Extension of time limit for intimation of details of stock

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CGST Refund Claims Process for Inverted Duty, Deemed Exports, and Excess Cash Ledger Balances Simplified for Taxpayers.
Circulars
GST
Manual filing and processing of refund claims on account

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Manual Filing Procedures for Advance Ruling Applications and Appeals Under CGST Framework Outlined in New Circular.
Circulars
GST
Manual filing of applications for Advance Ruling and appeals

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Sellers and buyers must declare warehouses for tea, coffee, and rubber as an additional business location.
Circulars
GST
The principal and the auctioneer of tea, coffee, rubber etc. are required to declare warehouses where such goods are stored as their additional place of business. The buyer is also required to disclose such warehouse as his additional place of business if he wants to store the goods purchased through auction in such warehouses.
TMI Updates – Highlights, quick note

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Artists' Artworks in Galleries: GST Applies Only on Buyer Selection, Not on Initial Gallery Exhibition.
Circulars
GST
In case of supply by artists through galleries, there is no consideration flowing from the gallery to the artist when the art works are sent to the gallery for exhibition and therefore, the same is not a supply. It is only when the buyer selects a particular art work displayed at the gallery, that the actual supply takes place and applicable GST would be payable at the t

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Aggregate Turnover Wrongly Updated
Query (Issue) Started By: – satyanarayana korraprolu Dated:- 22-12-2017 Last Reply Date:- 25-12-2017 Goods and Services Tax – GST
Got 8 Replies
GST
Sir,
I was updated Aggregate Turnover in the preceeding financial year ₹ 131445297.00 in GSTR-1 July 2017. (T/O F.Y 2016-17 + 2017-18 Q1=131445297.00)
Actually Previous F.Y 2016-17 Turnover is ₹ 103631746.00
Kindly give suggesstions and recetification process.
Any notices will be received from GST & IT department's .??
Reply By YAGAY AND SUN:
The Reply:
In next return you can rectified it.
Reply By ashok amin:
The Reply:
Dear Sir,
I think it is one time entry to be done i.e. in the month of July 2017 afterwards it gets bloc

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Closing Balance Credit of Krishi Kalyan Cess, Education Cess etc. – whether transferrable to GST
By: – Ravi Kumar Somani
Goods and Services Tax – GST
Dated:- 22-12-2017

Transitional provisions have been prescribed in the GST law which provides tax treatment for transitional matters like spill over transactions, transitional credits etc. It allows existing taxpayers to transfer the input tax credit available as closing balance in the existing tax returns to the GST returns. Therefore, assesses were able to transfer the closing balance of credit in respect of Central Excise duty, Service Tax, Local VAT etc. as the opening credit balance in the GST returns. The issue has been faced by the taxpayers and doubts have arisen upon transfer of credit available as closing balance in respect of Krishi Kalyan Cess, Education cess & Secondary and Higher education cess etc. to the GST regime. Different interpretations have been placed and as usual revenue authorities are drawing inte

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NVAT credit of the Krishi Kalyan Cess on taxable services leviable under section 161 of the Finance Act, 2016″. Similarly, by virtue of this rule, credit was also allowed under the earlier law on Education cess and Secondary & Higher Education cess.
Further, there is condition that the credit of KKC can be utilised only against the liability of KKC arising on provision of output service, similarly for education cess and Secondary & Higher Education cess.
Above definition of CENVAT Credit indicates that the KKC, EC and SHEC are included within ambit of definition of CENVAT Credit and therefore credit in respect of the same was allowed under the earlier law. Needless to say, that the KKC is/was not available to manufacturer as they did not have any liability to pay KKC.
It shall be imperative to discuss at this juncture that one of the restrictions placed in section 140(1) is that the transfer of credit shall not be available if the said amount of credit is not admissible as input tax

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& SHEC is in respect closing balance being covered u/s 140(1).
Another aspect that would merit discussion here is in regard to Rule 117 of the CGST Rules which provide the mechanism for carry forward of credit. Sub Rule 1 of the said Rule read as under:
Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, duly signed, on the common portal specifying therein, separately, the amount of “eligible duties and taxes as defined in explanation to section 140” to which he is entitled under the provisions of the said section:
The opening part of the rule provides that it is applicable for carry forward of credits provided under entire section 140. (There are many sub-sections within section 140 which allows for carry forward of credit one of which is sub section 1 as discussed above). However, later on the scope has been confined to carry forward of only eligible

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nt aspect that what has been provided in the Act cannot be taken away by the Rules. In other words, Rules cannot override the Statutory Provisions of the Law. In case of any discrepancy between two, the section shall prevail over rules.
When the section 140 (1) clearly provides that the CENVAT Credit (as defined in the Cenvat Credit Rules) as per last return filed before GST can be carried forward under GST Law, the Rule cannot curtail the rights by confining it to merely service tax portion and excluding the carry forward of KKC.
Based on above, we are of the considered view that the credit of KKC taken in last return filed for the period upto 30th June should be allowed to be carried forward in the GST regime.
It is equally important to note that the credit cannot be carried for KKC in respect of services which have been received after appointed date in respect of which tax was paid by the supplier prior to the GST Law as such cases are covered by section 140 (5) of the CGST Act.

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utilisation. Wait till clarity emerges in the law based on clarification by department or any judgment of law. This step would ensure that the right of the company in case of favourable decision is protected and at the same time, there will not be any adverse consequences as to the interest or penalty. Needless to mention that the credit shall not be available for utilisation during the period reversed under protest. The fact of availment of credit and its reversal under protest should be intimated to department along with basis thereof.
Option 3: Avail the credit and utilise against output liability of GST. However, this should be done under the intimation to department. It is relevant to note that this option is likely to invite the litigation by department which has to be appropriately addressed.
Conclusion:
Once the transition forms are filed then there will not be any recourse available in the hands of assessee to avail these credits, therefore any decision in this regard must

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Lupin Limited Versus Union of India & Others
GST
2017 (12) TMI 1462 – DELHI HIGH COURT – TMI
DELHI HIGH COURT – HC
Dated:- 22-12-2017
W. P. (C) 11540/2017, CM APPL. 47018-47019/2017
GST
S. Ravindra Bhat And A. K. Chawla, JJ.
For the Petitioner : Mr. Abhishek Rastogi with Ms. Rashmi Deshpande and Mr. Ankit Shah, Advocates
For the Respondent : Mr. Sanjeev Narula, Sr. Standing  Mr. P.C. Yadav, Advocate
ORDER
Issue notice. Mr. Sanjeev Narula and Mr. P.C. Yadav, Advocat

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Devashish Polymers Private Limited Versus Union of India & Others
GST
2018 (1) TMI 276 – DELHI HIGH COURT – 2018 (12) G. S. T. L. 18 (Del.)
DELHI HIGH COURT – HC
Dated:- 22-12-2017
W. P. (C) 11542/2017
GST
Sanjiv Khanna And Prathiba M. Singh, JJ.
For the Petitioner : Mr. Abhishek Rastogi, Ms. Rashmi Deshpande, Ms. Anjali Krishnan & Mr. Gaurav Sharma, Advocates
For the Respondents : Mr. Sanjeev Narula, CGSC & Mr.Abhishek Ghai, Advocate for UOI. Ms. Sonu Bhatnagar, Advocate Nos. 2 and 3.
ORDER
CM No. 47023/2017
Exemption application is allowed, subject to all just exceptions.
W.P.(C) No. 11542/2017 & CM No. 47022/2017
Issue notice.
Notice is accepted by Mr. Sanjeev Narula, CGSC on behalf of the respondent No. 1 a

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Delhi Goods and Services Tax (Twelfth Amendment) Rules, 2017
55/2017 Dated:- 22-12-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-.1) DEPARTMENT
DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002
No. F.3(72)/Fin(Rev-I)/2017-18/DS-VI/826
Dated: 22/12/2017
Notification No. 55/2017 – State Tax
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 (Twelfth Amendment) Rules, 2017.
     (2)  They shall be deemed to have come into force from the 15th day of November. 2017.
2.  In the Delhi Goods and Services Tax Rules, 2017, –
(i) in rule 43. after sub-rule (2), the fo

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ctronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”,
(iv)  after rule 107, the following rule shall be inserted, namely:-
“107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
(v)  after rule 109, the following rule shall be inser

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rintendent, within six months from the date of communication of the said decision or order.
(vi)  after the “FORM GST RFD-01”, the following forms shall be inserted, namely :-
FORM-GST-RFD-01 A
[See rules 89(1) and 97A]
Application for Refund (Manual)
(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)
1.
GSTIN/Temporary ID
 
2.
Legal Name
 
3.
Trade Name, if any
 
4.
Address
 
5.
Tax period (if applicable)
From To
6.
Amount of Refund Claimed(Rs.)
Act
Tax
Interest
Penalty
Fees
Others
Total
Central tax
 
 
 
 
 
 
State/UT tax
 
 
 
 
 
 
Integrated tax
 
 
 
 
 
 
Cess
 
 
 
 
 
 
Total
 
 
 
 
 
 
7.
Grounds of Refund Claim (select from drop down)
(a)
Excess balanc

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services used for making 'nil' rated or fully exempt supplies.  
Signature Name –
Designation / Status
 
 
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.  
Signature
Name –
Designation / Status
 
 
SELF- DECLARATION [rule 89(2)(l)]
I/We ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period fromto-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.                                &nb

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has been received by me/us earlier.
Place
Date
Signature of Authorised Signatory
 (Name)
Designation/ Status
 
 
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
(Amount in Rs.)
Turnover of inverted rated supply of goods
Tax payable on such inverted rated supply of goods
Adjusted total turnover
Net input tax credit
Maximum refund amount to be claimed [(1×4/3)-2]
1
2
3
4
5
 
 
Statement- 3A [rule 89(4)]
Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of goods and services
Net input tax credit
Adjusted total turnover
Refund amount  (1×2/3)
1
2
3
4
 
 
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount
(Amount in Rs

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The Gujarat Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
70/2017-State Tax Dated:- 22-12-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Notification No. 70/2017-State Tax
Dated the 22nd December, 2017.
No.(GHN-139)/GSTR-2017(15)-TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Gujarat Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force from 21st day of December, 2017..
2. In the Gujarat Goods and Services Tax Rules, 2017, –
(i) 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
Ship

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Date
Taxable Value
Integrated Tax
Central Tax
State/Union territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
“;
(c) after Statement 5A, the following Statement shall be inserted, namely:-
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl.No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
No.
Date
Taxable Value
Integrated Tax
Central Tax
State /Union Territory Tax
Cess
1
2
3
4
5
6
7
8
;”
(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input

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in Table 7, in clause (g), for the words “Recipient of deemed export”, the words “Recipient of deemed export supplies/ Supplier of deemed export supplies” shall be substituted;
(b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refu

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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.
2917/GST-II Dated:- 22-12-2017 Haryana SGST
GST – States
ORDER
Subject: Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03.
In exercise of the powers conferred by sub-rule (4) of rule 3 of the Harya

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