Author: admin_gst

M/s Raj Iron & Building Materials Versus Union Of India Thru' Its Secy. & 3 Others
GST
2018 (1) TMI 949 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 19 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 22-12-2017
Writ Tax No. 826 of 2017
GST
Hon'ble Bharati Sapru And Hon'ble Saumitra Dayal Singh, JJ.
For the Petitioner : Aloke Kumar
For the Respondent : C.S.C.,A.S.G.I.
ORDER
Heard Sri Aloke Kumar, learned counsel for the petitioner and Sri C.B. Tripathi, learned counsel for the respondents.
This writ petition has been filed to challenge the seizure order dated 06.12.2017 by which the petitioner's goods mainly TMT rod had been seized while it were being imported by the petitioner from West Bengal. At

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fore conclusion of the penalty proceedings.
In view of the fact that in the present case there is no allegation of evasion of tax liability established either from the reading of the show cause notice or the seizure order or the penalty order the consequential penalty imposed appear to have been occasioned upon a mere technical breach and not on account of any intention to evade tax.
In the facts of the present case, there is no foundation for such allegation.
It is also not disputed that being faced at present there are certain difficulties with regard to the downloading of the E-Way Bill and also certain doubts still remain with regard to the requirement and submission of E-Way Bill.
In view of the above, the penalty order and the sei

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M/s Maa Vindhyavasini Tobacco Pvt. Ltd. Versus State of U.P. & 3 Others
GST
2018 (1) TMI 950 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 4 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 22-12-2017
WRIT TAX No. – 870 of 2017
GST
Hon'ble Bharati Sapru And Hon'ble Saumitra Dayal Singh, JJ.
For the Petitioner : Shubham Agrawal
For the Respondent : C.S.C.,A.S.G.I.
ORDER
Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri C.B.Tripathi, learned Special Counsel for the revenue.
Sri Prem Shankar Prasad, Advocate has filed his appearance slip on behalf of the respondent no.2, which is taken on record.
The goods have been seized on two grounds, one being discrepancy in the quantity. That discrepancy h

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The Commissioner of GST & Central Excise Versus BNP Paribas Sundaram Global Securities Operations Pvt Ltd
Service Tax
2018 (1) TMI 1176 – MADRAS HIGH COURT – TMI
MADRAS HIGH COURT – HC
Dated:- 22-12-2017
C.M.A.No.3493 of 2017
Service Tax
S. Manikumar And R. Pongiappan, JJ.
For Appellant : M/s.Aparna Nandakumar
JUDGMENT
( Judgment of this Court was made by S. Manikumar, J. )
Civil Miscellaneous Appeal is filed against the Final Order No.40778 of 2017, dated 22.05.2017, on the file of the Customs Excise and Service Tax Appellate Tribunal, South Zone Bench, Chennai.
2. Short facts leading to the appeal are that, M/s. BNP Paribas Sundaram Global Securities Operations Private Limited, Chennai, (hereinafter called 'Respondent') is an 100 % EOU, engaged in providing Business Auxiliary Service and Business Support Service. The respondent filed refund claim with the Assistant Commissioner of Service Tax, Division III, for Rs. 71,36,924/- for the service tax pa

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t 4th and 5th Floor of Menon Eternity, New Door No.165, St.Mary's Road, Alwarpet, Chennai-18.
1668253
 
 
The premises were not registered at the time of export but subsequently obtained Registration.
06.
Services received at International Tech Part Unit No.1 to 4, 11th Floor Taramani Chennai.
1357366
 
 
3122455
 
 
3. The respondent also filed a refund claim with Assistant Commissioner of Service Tax, Division III, for Rs. 65,02,602/- for the service tax paid, on input service tax credit taken, during the period April 2013 to June 2013 under Rule 5 of the CENVAT Credit Rules, 2004. The adjudicating authority sanctioned refund of Rs. 33,01,688/- and rejected the remaining amount, on the ground of Non-Registration of premises and ineligible CENVAT credit on Car parking charges. The adjudicating authority rejected refund of CENVAT credit, on the following services for the reasons stated in the following table, in the Order-in-Original No

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04.2016, the first appellate authority set aside a portion of the order of the original authority, and allowed refund, as detailed below:
 
S.No.
 
Services
Allowed by Commissioner (Appeals)
OIO No.05/2016
OIO NO.12/2016
01.
Car Parking Charges
1557
0
02.
Rental Charges for scrubbing machine
0
1548
 
03.
Services received at 4th and 5th Floor of Menon Eternity, New Door No.165, St.Mary's Road, Alwarpet, Chennai-18
 
1668253
 
1596745
 
04.
Services received at International Tech Park Unit No.1 to 4, 11th Floor Taramani Chennai.
 
1357366
 
1241139
 
4.2 In so far as SI.No.3 and 4 of the above table are concerned, the Commissioner (Appeals) observed that Registration is not mandatory to take credit and to claim refund, and held that non-registration of premises cannot be a ground to reject refund claim. Accordingly, he set aside the impugned order to the extent of rejection of the portion of the

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d for scrubbing machine, Commissioner (Appeals) observed that scrubbing machine was used for cleaning the office of the respondent and it has nexus with the provision of their output service and thus the said service, is qualified as input service, for taking CENVAT credit, as per the definition of the input service and set aside disallowance of CENVAT credit.
4.5 While the Commissioner (Appeals) decision allowing the credit in respect of Car Parking Charges and Rental charges for scrubbing machine was found acceptable, the decision in respect of credit availed on the inputs received, in the premises which were not registered, prior to export, but subsequently obtained Registration was found to be not legally correct, on the above finding the respondent filed an appeal before CESTAT.
5. CESTAT, Madras, vide FO No.40778 dated 22/05/2017 held inter alia that:
(i) Revenue is aggrieved that the Commissioner (Appeals) has not appreciated the judgment of Hon'ble High Court in the cas

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–
“1. Whether the decision of Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Chennai (CESTAT for Short) in Allowing refund of Cenvat credit even without registration is correct?
2. Whether CESTAT is erred in not considering the safeguards, conditions and limitations as stipulated in the Appendix to the Notification No.27/2012-CE(NT), dated 18.06.2016.”
7. Supporting the prayer, Ms.Aparna Nandakumar, learned counsel for the appellant submitted that registration is an act by which every manufacturer/assessee/service provider, comes under the ambit of Central Excise Act, 1944 / Finance Act, 1994. In order to avail any substantive benefit, like, CENVAT Credit available under the statute, registration of premises from which the taxable service is rendered is a pre-requisite. Therefore, when registration has not been done as per Section 69 of the Act, the respondent is not entitled for refund of CENVAT read with rule 4(1) of the Rules which render them ineligible f

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o submitted that a Larger Bench of CESTAT, New Delhi in the case of Steel Strips vs CCE, Ludhiana – 2011 (269) ELT (Tri-Del) vide para 5.16 held as follows:
“Modvat law has codified procedure far adjustment of duty liability against Modvat Account. That is required to be carried out In accordance with law and unadjusted amount is not expressly permitted to be refunded. In absence of express provision to grant refund, that is difficult to entertain except in the case of export. There cannot be presumption that in the absence of debarment to make refund, in other cases that is permissible. Refund results in outflow from treasury, which needs sanction of law and an order of refund for such purpose is sine qua non. Law has only recognized the event of export of goods for refund of Modvat credit as has been rightly pleaded by Revenue and present reference is neither the case of “otherwise due” of the refund nor the case of exported goods. Similarly absence of express grant in statute does

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r of Service Tax, Chennai -III Vs. M/s Scioinspire Consulting Services (India) P Ltd., applied by CESTAT, Madras, for deciding the appeal in favour of the respondent, was accepted by the department due to monetary limit and not on merits, and therefore, learned counsel for the appellant submitted that the ratio of the said judgment, should not have been taken as a binding precedent, in view of Section 35R (3) of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. The subsequent decision of CESTAT, Madras, vide FO No. 42500/2016 dated 20/12/2016 in the case of the same party viz., M/s Scioinspire Consulting Services (India) P Ltd. was also appealed in this Hon'ble Court, by the department vide CMA. Sr. No.54980 of 2017.
11. Learned counsel for the appellant further submitted that a Hon'ble Division Bench of this Court, in the case of Commissioner of Central Excise, Coimbatore Vs Sutham Nylocots, vide final order in CMA No.926/2006, dated 09.01.2014, repo

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tions as stipulated in the Appendix to Notification No.05/2006-CE(NT) dated 14.03.2006?
3. Whether CESTAT i.e.Respondent No.1 is correct in applying the ratio of the judgment of the Hon'ble Karnataka High Court in the case of M/s.mPortal Wireless Solutions Private Limited when the said judgment was not accepted on merits but due to low revenue effects?”
14. After considering the provisions, relevant notifications and decisions in M/s.mPortal India Wireless Solutions Private Limited V. Commissioner of Service Tax, Bangalore, reported in 2012 (27) S.T.R.134 (Kar.); in Commissioner of Service Tax V. Tavant Technologies India Private Limited, reported in 2016 (3) TMI 535; in Commissioner, Service Tax Commissionerate V. Atrenta India Private Limited, reported in 2017 (2) ADJ 590; and in Commissioner of Central Excise, Coimbatore Vs. Sutham Nylocots, reported in 2014 (306) E.L.T. 255 (Mad), a Hon'ble Division Bench, answered the above said substantial questions of law, raised ther

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The Odisha Goods and Services Tax (Eleventh Amendment) Rules, 2017.
37917-FIN-CT1-TAX-0034/2017- S.R.O. No. 741/2017 Dated:- 22-12-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 22nd December, 2017
S.R.O. No.741/2017-In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Odisha Goods and Services Tax (Eleventh Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Odisha Gazette.
2. In the Odisha Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), for the proviso to clause (b) of sub-rule (1) of rule 40, the following proviso shall be substituted, namely:-
“Provid

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h areas in the State and for values not exceeding such amount as the Commissioner of State tax, in consultation with the Chief Commissioner of Central tax, may notify.”
6. In the said rules, in sub-rule (1) of rule 138C, for the words “in section” appearing after the words “twenty-four hours of”, the word “inspection” shall be substituted.
7. In the said rules, in FORM GSTR-1, for Table 6, the following Table shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/ Bill of export
Integrated Tax
Central Tax
State /Union Territory Tax
Cess
No.
Date
Value
No.
Date
Rate
Taxable value
Amt.
Rate
Taxable value
Amt
Rate
Taxable value
Amt
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
8. in the said rules, in FORM GST RFD-01,-
(a) in Table 7, in clause (h), for the words “Recipient of deemed export”, the words “Reci

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ipient
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 DECLARATION, the following Declaration and Undertaking 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 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. I also declare that the recipient shall not claim any refund with respect of

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imed 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 refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.
Signature
Name –
Designation / Status
UNDERTAKING
I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of Section 16 read with sub-section (2) of Section 42 of t

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Extension of time limit for furnishing FORM GSTR-5
42/2017 Dated:- 22-12-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 42/2017
CCT's Ref No. A(1)/148/2017
Dt. 22-12-2017
Sub:- Extension of time limit for furnishing FORM GSTR-5.
In exercise of the powers conferred by sub-section (6) of Section 39 read with section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (herei

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Extension of lime 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
11/2017-GST Dated:- 22-12-2017 Gujarat SGST
GST – States
ORDER
By the Commissioner of State Tax,
Gujarat State, Ahmedabad
Dated the 22nd December, 2017.
Order No. 11/2017-GST
No. GSL/RULE-4(3)/B.13
Subject: Extension of lime limit for intimation of details of stock held on the date preceding the date from which th

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Extends the time limit for furnishing the return by a non-resident taxable person, in FORM GSTR-5
CT/GST-14/2017/077 (23/2017-GST) Dated:- 22-12-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN
NOTIFICATION No. 23/2017-GST
The 22nd December, 2017
No.CT/GST-14/2017/077.- In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Services

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Extends the time limit for making a declaration, in FORM GST ITC-01.
CT/GST-14/2017/076 (23/2017-GST) Dated:- 22-12-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN
NOTIFICATION No. 23/2017-GST
The 22nd December, 2017
No. CT/GST-14/2017/076.-ln pursuance of clause (b) of sub-rule (1) of rule 40 of the Assam Goods and Services Tax Rules, 2017 and in supersession of notif

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GST EFFECT SALES RETURN BACK AS SUPPLIER NOT ACCEPTED AND NOT DELIVERED TO PARTY
Query (Issue) Started By: – nandankumar roy Dated:- 21-12-2017 Last Reply Date:- 22-12-2017 Goods and Services Tax – GST
Got 1 Reply
GST
IN SEPT WE HAVE SUPPLIED MEDICINE TO GOVT HOSPITAL MAHARASTRA IN THE MONTH OF SEPT '17 BUT NOW WE HAVE TO LIFT THE SAME ITEM AS IT IS SUPPLIED AND PARTY NOT GIVING ANY PROPER DOCUMENTS .SO PL CONFIRM WHETHER WE CAN SHOW DEC RETURN AS A SALES RETURN OR ANY OTHER SUG

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GST Rules Updated: Key Changes in the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017 to Boost Compliance.
Notifications
GST
Central Goods and Services Tax (Thirteenth Amend

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in case of export of services, if the recipient of service is in india and payment made in INR, whether this would qualify as export service. I am of the view this will not
Query (Issue) Started By: – janakiraman iyer Dated:- 21-12-2017 Last Reply Date:- 23-12-2017 Goods and Services Tax – GST
Got 3 Replies
GST
in case of export of services, if the recipient of service is in india and payment made in INR, whether this would qualify as export service. I am of the view this will not
Reply By Somil Bhansali:
The Reply:
The section 2(6) of the IGST Act defines the term " Export of Service:" which is as follows :
(6) “export of services” means the supply of any service when,
(i) the supplier of service is located in In

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nominated either in freely convertible currency or Indian rupees but export proceeds shall be realized in freely convertible currency.
(b) However, export proceeds against specific exports may also be realized in rupees, provided it is through a freely convertible Vostro account of a non resident bank situated in any country other than a member country of Asian Clearing Union (ACU) or Nepal or Bhutan. Additionally, rupee payment through Vostro account must be against payment in free foreign currency by buyer in his non- resident bank account. Free foreign exchange remitted by buyer to his nonresident bank (after deducting bank service charges) on account of this transaction would be taken as export realization under export promotion scheme

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Court Stays Service Tax Notice Issued Post-GST; Lacks Jurisdiction, Halts Further Proceedings Pending Returnable Date.
Case-Laws
Service Tax
Demand of service tax – Validity of SCN – POST GST

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Seeks to extend the time limit for filing FORM GST ITC-01
67/2017 Dated:- 21-12-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 67/2017 – Central Tax
New Delhi, the 21st December, 2017
G.S.R. 1528 (E).- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 4

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Seeks to extend the time limit for filing FORM GSTR-5
68/2017 Dated:- 21-12-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No.68/2017 – Central Tax
New Delhi, the 21st December, 2017
G.S.R. 1529 (E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referre

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Seeks to extend the time limit for filing FORM GSTR-5A
69/2017 Dated:- 21-12-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 69/2017 – Central Tax
New Delhi, the 21st December, 2017
G.S.R. 1530 (E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and in supersession of notification No. 61/2017-Central Tax, dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide numbe

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Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017
70/2017 Dated:- 21-12-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No. 70/2017 – Central Tax
New Delhi, the 21st December, 2017
G.S.R. 1531 (E):- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Central 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
GSTTN of recipient
Invoice details
Shipp

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Tax
No.
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 a

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ST RFD-01A,-
(a) 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

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State/Un ion territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
“;
(d) 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
“.
[F. No. 349/58/2017-GST(Pt.)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June,2017, published vide number G.S.R 610 (E), dated the 19thJune, 2017 and last amended vide notification N

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Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries–Reg.
22/22/2017 Dated:- 21-12-2017 CGST – Circulars / Ordes
GST
Circular No. 22/22/2017-GST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, dated 21st December, 2017
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/
Commissioners of Central Tax (All)
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries-Reg

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017, for the purpose of uniformity in the implementation of the Act, it has been decided to clarify this matter.
2. It is seen that clause (c) of sub-rule (1) of rule 55 of the Central Goods and Services Tax Rules, 2017 (hereafter referred as “the said Rules”) provides that the supplier shall issue a delivery challan for the initial transportation of goods where such transportation is for reasons other than by way of supply. Further, sub-rule (3) of the said rule provides that the said delivery challan shall be declared as specified in rule 138 of the said Rules. It is also seen that sub-rule (4) of rule 55 of the said Rules provides that where the goods being transported are for the purpose of supply to the recipient but the tax invoice c

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5. It is further clarified that 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 time of such supply.
6. It is requested that suitable trade notices may be issued to publicize the contents of this circular.
7. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Board.
8. Hindi version would follow.
(Upender Gupta)
Commissioner (GST)
Circular, Trade Notice

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Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc.- regarding
23/23/2017 Dated:- 21-12-2017 CGST – Circulars / Ordes
GST
Circular No.23/23/2017-GST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, dated 21st December, 2017
To,
The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /
Commissioners of Central Tax (All)
The Principal Director Generals / Director Generals (All)
Madam/Sir,
Subject: Issues in respect of maintenance of books of accounts relating to addition

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er referred to as 'the CGST Act') both the principal and the auctioneer are required to maintain the books of accounts relating to their additional place(s) of business in such places. It has been represented that both the principal as well as the auctioneer may be allowed to maintain the books of accounts relating to the additional place(s) of business at their principal place of business itself.
3. The issue has been examined. In exercise of the powers conferred under section 168 (1) of the CGST Act, for the purpose of uniformity in the implementation of the Act, it is hereby clarified that –
(a) The principal and the auctioneer of tea, coffee, rubber etc. are required to declare warehouses where such goods are stored as their additiona

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proper officer in writing about the maintenance of books of accounts relating to additional place(s) of business at their principal place of business.
(d) Further, the principal or the auctioneer shall be eligible to avail input tax credit (ITC) subject to the fulfilment of other provisions of the Act and the rules made thereunder.
4. It is further clarified that this Circular is applicable to the supply of tea, coffee, rubber, etc. where the auctioneer claims ITC in respect of the supply made to him by the principal before the auction of such goods and the said goods are supplied only through auction.
5. It is requested that suitable trade notices may be issued to publicize the contents of this Circular.
6. Difficulty, if any, in imple

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Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling – reg
25/25/2017-GST Dated:- 21-12-2017 CGST – Circulars / Ordes
GST
Circular No. 25/25/2017-GST
F. No. 275/22/2017-CX.8A
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, dated 21st December, 2017
To,
Principal Chief Commissioners/Chief Commissioners/Principal
Commissioners/Commissioner of Central Tax (All)
Principal Director Generals/Director Generals (All)
Sub: Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling – reg
As per rules 104 and 106 of the CGST Rules, 2017 (hereinafter referred to as “the CGST Rules”) the application for obtaining an advance ruling and filing an appeal against anadvance ruling shall be made by the applicant on the common portal. However, due to the unavailability of the requisite forms on the common po

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d procedure are prescribed for the manual filing and processing of the applications.
Form and Manner of Application to the Authority for Advance Ruling
3. An application for obtaining an advance ruling under sub-section (1) of section 97 of the CGST Act and the rules made thereunder, shall be made in quadruplicate, in FORM GST ARA-01. The application shall clearly state the question on which the advance ruling is sought. The application shall be accompanied by a fee of five thousand rupees which is to be deposited online by the applicant, in the manner specified under section 49 of the CGST Act. It is reiterated that though the application shall be filed manually till the advance ruling module is made available on the common portal, the fee is required to be deposited online in terms of section 49 of the CGST Act.
4. In orderto make the payment of fee for filing an application for Advance Ruling on the common portal, the applicant has to fill his details using “Generate User ID for

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in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family or by the authorised signatory of such Karta;
(c) in the case of a company, by the Chief Executive Officer or the authorised signatory thereof;
(d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf;
(e) in the case of a firm, by any partner thereof, not being a minor or the authorised signatory thereof;
(f) in the case of any other association, by any member of the association or persons or the authorised signatory thereof;
(g) in the case of a trust, by the trustee or any trustee or the authorised signatory thereof; or
(h) in the case of any other person, by some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48 of the CGST Act.
Form and Manner of Appeal to the

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a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the applicant or the concerned officer or the jurisdictional officer, as the case maybe.
8. The appeal, the verification contained therein and all the relevant documents accompanying such appeal shall be signed-
(a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and
(b) in the case of an applicant, in the manner specified in Para 5 above.
9. The application for advance ruling or the appeal before the Appellate Authority shall be filed in the jurisdictional office of the respective State Authority for Advance Ruling or the State Appellate Authority for Advance Ruling respectively.
10. If the space provided for answering any item in the Forms is found to be insufficient, separate sheets may be used. Further, the application, the verification appended thereto, the Annexures to the application and the statement

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Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger- Reg.
24/24/2017 Dated:- 21-12-2017 CGST – Circulars / Ordes
GST
Superseded Vide Circular No. 125/44/2019-GST dated 18-11-2019
Circular No.24/24/2017-GST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, dated the 21st December, 2017
To,
The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax (All)
The Principal Director Generals / Director Generals (All)
Madam/Sir,
Sub – Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger- Reg.
Due to the non-availability of the refund module on the common portal, it has been decided by the competent authority, on the recommendations of the Cou

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f rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies) of goods or services or both except those supplies which are notified by the Government on the recommendations of the Council (section 54(3) of the CGST Act refers);
(ii) refund of tax on the supply of goods regarded as deemed exports; and
(iii) refund of balance in the electronic cash ledger.
2.0 It is clarified that refund claims in respect of zero-rated supplies and on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger shall be filed for a tax period on a monthly basis in FORM GST RFD-01A.However, in case registered persons having aggregate turnover of up to ₹ 1.5 crorein the preceding financial year or the current financial year are opting to file FORM GSTR-1 quarterly (notification No. 57/2017-Central Tax dated 15.11.2017 refers), such persons shall apply for refund on a quarterly basis. Further, it is st

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ded. This undertaking should be submitted manually along with the refund claim till the same is available in FORM RFD-01A on the common portal.
3.0 In case of refund claim arising due to inverted duty structure, the following statements – Statement 1 and Statement 1A of FORM GST RFD-01A have to be filled:-
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 1A [rule 89(2)(h)]
Refund type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl. No.
Details of invoices of inward supplies received
Tax paid on inward supplies
Details of invoices of outward supplies issued
Tax paid on outward supplies
No.
Date
Taxa

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manually along with the refund claim. Similarly, in case the refund is filed by the recipient of deemed export supplies, an undertaking by the supplier of deemed export supplies that he shall not claim the refund in respect of such supplies is also required to be furnished manually. The procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export as laid down in Circular No. 14/14/2017-GST dated 06.11.2017 needs to be complied with.
4.1 Further, as per the provisions of rule 89(2)(g) of the CGST Rules, the following statement 5B of FORM GST RFD-01A is required to be furnished for claiming refund on supplies declared as deemed exports:-
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/ Deta

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ounter- part tax authority within seven working days for the purpose of payment of the relevant sanctioned refund amount of tax or cess, as the case may be. This time limit of seven working days is also applicable to refund claims in respect of zero-rated supplies being processed as per Circular No. 17/17/2017-GST dated 15.11.2017 as against the time limit of three days prescribed in para 4 of the said Circular. It must be ensured that the timelines specified under section 54(7) and rule 91(2) of the CGST Rules for the sanction of refund are adhered to.
6.0 In order to facilitate sanction of refund amount of central tax and State tax by the respective tax authorities, it has been decided that both the Central and State Tax authority shall nominate nodal officer(s) for the purpose of liasioning through a dedicated e-mail id. Where the amount of central tax and State tax refund is ordered to be sanctioned provisionally by the Central tax authority and a sanction order is passed in accor

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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
Order No. 11/2017 Dated:- 21-12-2017 CGST – Circulars / Ordes
GST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi, the 21st December, 2017
Order No. 11/2017-GST
Subject: Extension of time limit for intimation of details of sto

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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
14/2017-GST Dated:- 21-12-2017 Bihar SGST
GST – States
Government of Bihar
commercial Taxes Department
Office Order No.-14/2017-GST
In exercise of the powers conferred by sub-rule (4) of rule 3 of the Bihar goods and Services Tax Rule, 2017 read with section 168 of the Bihar Goods and Services Tax Act, 2017, (hereaft

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The Bihar Goods and Services Tax (Eleventh Amendment) Rules, 2017.
S.O. 308 Dated:- 21-12-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
The 21st December 2017
S.O. 308, dated the 21st December 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Bihar Goods and Services Tax (Eleventh Amendment) Rules, 2017.
(2) They shall come into force with effect from 21st December, 2017.
2. In the Bihar 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
Shipping bill/ Bill of export
Integrated Tax
Central Tax
State Tax/UT Tax
Cess
No.
Date
Value
No.

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7
8
9
10
11
121
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 Tax/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 tax credit availed in the valid return filed for the said tax period. I also declare that

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nt of deemed export/ Supplier of deemed export” 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 refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such

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Seeks to extend the time limit for filing FORM GST ITC-01.
I-AF/ 2017 Dated:- 21-12-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
DEPARTMENT OF COMMERCIAL TAXES
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
VANIJYA TERIGE KARYALAYA, GANDHINAGAR, BENGALURU-560009
NOTIFICATION (I-AF/ 2017)
No. KGST.CR.01/17-18, Dated: 21.12.2017
In pursuance of section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as

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Seeks to extend the time limit for filing FORM GSTR-5
I-AG/2017 Dated:- 21-12-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
DEPARTMENT OF COMMERCIAL TAXES
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
VANIJYA TERIGE KARYALAYA, GANDHINAGAR, BENGALURU-560009
NOTIFICATION (I-AG/2017)
No. KGST.CR.01/17-18, Dated: 21.12.2017
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Karnataka Goods and Services Tax Act, 2017

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