Author: admin_gst

Query on Registration
Query (Issue) Started By: – Archna Gupta Dated:- 4-12-2017 Last Reply Date:- 5-12-2017 Goods and Services Tax – GST
Got 5 Replies
GST
My query is as below:
Suppose a person providing services having office in Delhi. His turnover is suppose 600000/- but he takes voluntary registration under GST in Delhi. After a month he opens another office in Bangalore. My question is that is he bound to take registration in Bangalore also or he can continue his business as r

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Applicability of GST rate with cess on Sale of Used cars
Query (Issue) Started By: – MAHENDRABHAI DESAI Dated:- 4-12-2017 Last Reply Date:- 4-12-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear sir,
We would like to know the clarification on Applicability of GST rate with cess on Sale of Used cars owned by Director of the company and accounted in the books of Company.
pl . advise the above, with relevant amended notifications.
Thanks with regards.
Reply By Ganeshan Kalyan

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Court Rules GST Detaining Officers Shouldn't Address Misclassification; Goods Released on Simple Bond.
Case-Laws
GST
Detention of goods under GST – inter-state or intra-state supply – The iss

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Subject: Clarification regarding payment of SAD refund when the import has taken place prior to 1st July, 2017 (i.e. SAD on import has been paid prior to 1st July) and the sales of the imported goods have effected on or after 1st July, 2017 i.e. during GST regime- reg.
151/2017 Dated:- 4-12-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT)
JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA.
F.No. S/12-Misc-35/2017-18 CRC (SAD-I) NS-III
Date : 04/12/2017
PUBLIC NOTICE NO. 151/2017
Subject: Clarification regarding payment of SAD refund when the import has taken place prior to 1st July, 2017 (i.e. SAD on import has been paid prior to 1st July) and the sales of the imported goods have effected on or after 1st July, 2017 i.e. during  GST regime- reg.
Attention of all Exporters, Importers, Customs Brokers, Members of Trade is invited to Notification No.42/2017-Cus dated 30.06.2017, Notification No. 102/2007-Cus dated 14.09.2007& Notification No. 93/2008 dat

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nvisaged by extant provisions of law.
4. Refund claims submitted by importers are also being processed in terms of the said Notification No. 42/2017 – Cus dated 30.06.2017. However, in order to clarify the doubts and to streamline the procedure, it is being proposed that refund claims filed to avail refund of 4% ACD (paid prior to 1st July 2017 and sales made thereafter), importers are required to submit following documents/declaration:
(i) “Annexure – A” (Calculation work sheet)
(ii) “Revised Annexure – B” (Self declaration by the importer)
(iii) “Revised Annexure – C” (Summery of sale invoices)
(iv) “Revised Annexure – S” (Certificate by C.A.)
(v) The importers are also required to submit evidence/proof of payment of IGST or CGST + SGST/UTGST as the case may be.
5. The procedure as prescribed under Public Notice No. 43/2008 dated 06.06.2008 and Facility Notice No. 53/2010 dated 12.05.2010 should continue to be followed for refund claims, where goods are sold before 01.07.

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ended by
Notification No 42/2017-Cus dated 30.06.2017 is being claimed and is required to be given
effect because the following conditions are stipulated therein are fulfilled in the respect of
the Bill of Entry No.
and Challan No.
Dated
a)
b)
c)
d)
e)
Dated
We are registered with VAT /CST/GST authorities of Department of Trade &
Taxes, Govt. of under TIN Registration No.
and
GST Registration No._
We, the importer of the said goods have paid all duties, including the said
additional duty of Customs leviable thereon, as applicable, at the time of
importation of the goods under the said Bill of Entry No.
dated
While issuing the invoice for sale of the said goods, we, the importer, have
specifically indicated in the invoice that in respect of the goods covered therein,
no credit of the additional duty of customs levied under Sub-section (5) of Section
3 of the Customs Tariff Act, 1975 shall be admissible to the buyer and a stamp on
the invoice (to state that no CEN

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iven in the attached sheet along with the original of
the Challans depositing the Tax and Invoices raised in this regards.
We, the importer have provided copies of the following documents along with the
refund claim.
i.
ii.
Original of the Bills of Entry and Challan detailed in attached sheet as the
documents evidencing payment of the said additional duty.
Original of the Challans evidencing payment of appropriate Sales
Tax/Value Added Tax, IGST/CGST/SGST/UTGST etc, as the case may
be, by us the importer, on sale/supply of such imported goods.
The Refund claim in respect of the Bill of Entry No.
as above, is filed on the month of
Dated
with the jurisdictional Customs Officer
for sanction of the refund claim satisfying that the conditions referred to in Para 2 of the
said Notification No. 102/2007 dated 14/09/2007 as amended by Notification No. 42/2017-
Cus dated 30.06.2017are fulfilled.
Place:
Date:
For M/s.
Signature of the Applicant.
ANNEXURE-C
SUMMARY OF SALE

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at the time of customs clearance and now
covered by the refund claim has not been passed on to the customers and this amount
has not been included in the sale/supply value.
4. Amount of Customs duty received as refund of duty deposited at the time of Customs
clearance will be treated appropriately for tax purpose.
Place:
Date:
For M/s.
Signature of the Applicant. :
ANNEXURE – S
Consolidated Certificate from the statutory auditor/Chartered Accountant towards unjust
enrichment, payment of appropriate ST/VAT/SGST/CGST/IGST/UTGST, correlating
payment of ST/VAT/SGST/CGST/IGST/UTGST with the sale/supply invoices and
sale/supply through consignment agent/stockist for the purpose of refund of the Special
Additional Duty in pursuance to Notification No. 102/2007-Customs dated 14/09/2007 as
amended by Notification No. 42/2017-Cus dated 30.06.2017.
dated
dated
and
With regard to the imports under Bill of Entry No..
TR-6 Challan No.
wherein the Special Additional Duty

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VAT/ST/SGST/CGST/IGST/UTGST has been paid as below:-
Amount of Amount
of Amount of
VAT/SGST/VAT/SGST/CGS VAT paid by
input
credits
adjustment of
tax
CGST/IGST T/IGST/ UTGST
/UTGST
payable
paid online
Details of S. No. and Date of
the entries verified from the
records
of
the
VAT/SGST/CGST/IGST/UTGST
Tax payer
Date
S. No.
5.
The refund being claimed herein is being shown in the Books of Account / Balance
Sheet as Amount due as refund of Additional duty of Customs and same amount has not been
passed on to the buyers of the sale/supply of goods. After examination / audit the records, it is
verified from records that the details as given in the enclosed Summary of Sale/supply
invoices are true details thereof. As required for examination of the principle of unjust
enrichment in the case before sanction of refund under Notifn. No. 102/2007
dated 14/09/2007, this is certified that the burden of 4% CVD / SAD has not been passed on
by the importer to the buyer and t

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Nomination of Nodal Officer to monitor issue in SGST Notifications.
15/2017-GST Dated:- 4-12-2017 Nagaland SGST
GST – States
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Y. MHATHUNG MURRY
Commissioner of State Taxes
Opposite D.C. Office
Dimapur-797112
email: mhathungg.gmail.com
Dated: 4th December 2017
ORDER No.15/2017-GST
As decided in the last officers meeting preceding the 22nd GST Council meeting held on 6th October 2017, Shri. C. Lima

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Zebronics India Private Limited Versus State of U.P. & 3 Others
GST
2018 (4) TMI 1074 – ALLAHABAD HIGH COURT – 2018 (18) G. S. T. L. 214 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 4-12-2017
Writ Tax No. – 799 of 2017
GST
BHARATI SAPRU AND SAUMITRA DAYAL SINGH, JJ.
For the Petitioner: Shri Shubham Agrawal, Advocate and Shri Lokesh Mittal, Advocate
For the Respondent: C.S.C., A.S.G.I.
JUDGEMENT
Heard Shri Shubham Agrawal along with Shri Lokesh Mittal, learned counsel for the petitioner and Shri C.B.Tripathi, learned Standing Counsel for the department.
This writ petition has been filed by the petitioner to challenge the seizure order dated 16.11.2017 passed by the respondent no.4, Assistant Commissioner, State Tax/Sta

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on the solitary allegation of absence of Transit Declaration Form (hereinafter referred to as the 'TDF'). However, no defect was noticed or alleged with respect to the Tax Invoice and the Goods Receipt and the facts disclosed therein.
The petitioner further alleges that it downloaded the TDF on the same day i.e. on 15.11.2017 (A copy of the same has also been annexed with the writ petition) and filed its reply along with the TDF but the goods were seized on 16.11.2017. Subsequently, a penalty notice was also issued to the petitioner in response to which the petitioner again reiterated his stand of the goods being transported from Chennai to Dehradun by way of stock transfer against valid Tax Invoice, Goods Receipt and also it relie

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a transaction of inter-state trade, and there being no requirement under the CGST Act for the goods to be accompanied with the TDF, the breach alleged is mere technical.
Opposing the aforesaid prayer Shri C.B. Tripathi, learned Standing Counsel submits that in the first place the TDF had not been submitted by the petitioner at the stage of seizure but only at the stage of penalty in reply to the penalty notice. However, learned Standing Counsel does not dispute the fact that the TDF was downloaded by the petitioner on 15.11.2017 at 10.39 pm. Also he is unable to show from the penalty order how the respondent no.4 has inferred the intention to evade tax.
It is clear that the goods have been detained, seized and penalty has been imposed mer

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Work contract under gst
Query (Issue) Started By: – satyanarayana korraprolu Dated:- 2-12-2017 Last Reply Date:- 5-12-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Sir,
My Client Operating Work Contract Business, We were register under GST and MSME and got licenses.
Business Activity : JCB Machinery Equipment Renting and leasing of Earth Works ,construction and civil-engineering Works.
While Register Under GST, We Choose Option SAC:00440410. We Charged GST Rate is 18%.
Kindly Gudie us
a) ITC is available for this work
b) GST Returns(GSTR-3B) Not Yet Prepared From Aug 2017 to Till date.
c) Business Operation Starting from Sep 2017.
d) TDS to be deducted on this Work.
e) GST Return(GSTR-3B,GSTR-1) Filling Process

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and they will be treated as supply of goods since according to Section 7 (1) of CGST Act, 2017 "”supply” includes
(a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business."
Reply By Rakesh Sarswat:
The Reply:
Only construction and civil engineering works will fall under the definition of works contract whereas renting & leasing of JCB machinery shall amount to supply of service if you have just provided the right to use such goods but you have not transferred the title of such goods.
Its depend on an agreement for the leasing of JCB machine whether it is a

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GST on transfer of goods from one state to another state
Query (Issue) Started By: – N Balachandran Dated:- 2-12-2017 Last Reply Date:- 5-12-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Sir,
We have plant machinery imported from china and kept in Orissa for setting up of Ammonia Plant. Due to non availability of Land in Orissa, we are planning to shift the entire equipment to West Bengal for setting up of Ammonia Plant. whether GST is applicable when we are moving from Orissa to West Bengal? If so,
The production of ammonia will start only after 5 years, what will happened to Credit of GST paid on these equipments?
Pl clarify
Regards
N.Balachandran
Reply By KASTURI SETHI:
The Reply:
In my view GST is not applica

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Input Tax Credit under GST
By: –
Goods and Services Tax – GST
Dated:- 2-12-2017

Goods and Service Tax (GST) in India provides for seamless and continuous flow of input tax credit (ITC). In the earlier tax regime, cascading of tax is significant due to non-availability of ITC at various stages. Credit of taxes like CST, Entry Tax, and Luxury Tax was not available which became cost of the goods/services. Credit of VAT was not available to manufacturers and service providers and CENVAT credit and credit of Additional Duty of Customs/Countervailing Duty was unavailable to VAT dealers unless registered as First/Second stage dealers.
The tax not available as credit became part of the cost which adds to the price of goods/service. Ultimate burden of taxes not available as credit fell on the end consumer.
Under GST, ITC will be available for tax paid at all the stages of supply paid in course or furtherance of business. ITC will flow uninterruptedly not only for intra-Stat

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iddot; IGST
* · CGST
* · SGST
* · UTGST
CGST
* · CGST
* · IGST
SGST
* · SGST
* · IGST
UTGST
* · UTGST
* · IGST
3. Conditions for claiming ITC
ITC can be claimed by the registered person (RP) if all the following conditions are satisfied:-
a. RP possesses tax invoice/debit note/other taxpaying document, issued by a registered supplier;
b. Goods/services shall have been received by him.
* If goods are delivered on his direction [Bill to ship to scenario] to a third person it would be deemed to have been received by him.
* Where the goods are received in lots or installments, the registered taxable person shall be entitled to the credit upon receipt of the last lot or installment.
c. The tax charged on supply has been actually paid to the government either in cash or through utilization of input tax credit;
The recipient of supply to pay to the supplier the value of supply along with the tax wit

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filed before the month of September then no ITC can be claimed for the invoice relating to such FY after filing of GSTR-9.
5. Restriction on claiming ITC
ITC to the extent of taxes paid on goods and / or services used partly for the purpose of any business for other purposes shall be permitted to the extent of ITC attributable to purpose of business.
ITC to the extent of taxes paid on goods and / or services is used for taxable supplies including zero rated supplies and partly for exempted [1] supplies shall be permitted only to the extent they are used in taxable supplies and zero-rated supplies only.
Banking company or financial institution engaged in supply of service by way of accepting deposits, extending loans or advances may claim ITC in respect of taxes paid partly for taxable supply and partly for non taxable supplies in either of the following manner:
a. to the extent attributable to taxable supplies; or
b. 50% of eligible ITC on inputs, capital goods and input se

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med in the F.Y. and balance 50% in subsequent F.Y.
· 100% ITC can be claimed if not relevant taxes not claimed as depreciation under IT Act, 1961.
Electronic Credit Ledger
· No such concept
· ECRL required to be maintained for crediting and utilizing ITC.
Reversal of Credit
· Reversal of ITC provided for in certain circumstances.
· No such concept. Cases demanding reversal to be added to the output GST.
Payment to Appropriate Government
·Credit claim and utilization not dependent upon payment of tax by the supplier.
· ITC claim dependent upon payment of tax by the supplier. Failure to do so disentitles ITC claim to the recipient.
7. Negative list of ITC
ITC on following items cannot be availed:
a. motor vehicles, except when supplied in the usual course of business or are used for providing taxable services of –
i. further supply of such vehicles or conveyances ; or
ii. transportation of passengers; or
iii. Imparting t

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ort that are used for making outward supply of goods or services or both and includes such foundation and structural supports but excludes- (i) land, building or any other civil structures; (ii) telecommunication towers; and (iii) pipelines laid outside the factory premises.
f. Tax paid under Composition levy;
g. Supply made by a non-resident taxable person except on goods imported by him;
h. Supply of goods/service for personal consumption;
i. Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples;
j. Any tax paid in accordance with the provisions of sections 74, 129 and 130
8. Matching of ITC:
The matching, claim, reversal and reclaim of ITC a fool proof mechanism to tap revenue leakage in hands of the Government.
Supplier to furnish details in GSTR-1 by 10th of the subsequent month. Details of the same to be communicated by GSTN to the recipient in GSTR-2A.
On the basis of GSTR-2A the recipient shall verify, validate, modify, delete or i

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may lead to denial of ITC in hands of the recipient.
If the discrepancy is not rectified the excess claim of ITC shall be added to the output liability of the recipient.
The person claiming excess credit has to bear interest.
Cases give rise to discrepancy-
* Reversal / Mismatch of ITC;
* Excess claim of ITC by recipient;
* Outward supply not declared by the supplier;
* Duplication of claim of ITC by recipient
A person who has not furnished a valid return shall not be allowed to utilize ITC.
The recipient can avail the ITC by filing a return but he cannot utilize the same unless he has filed the valid return. The recipient can re-claim the reversed ITC after the supplier has paid the taxes due from him.
10. Conclusion:
ITC allowed in GST is quite liberal and elaborate as compared to existing laws. An effort has been made to permit ITC in respect of all taxes paid in relation to business expenses except those of personal nature. The ITC self assessed in the return wou

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GST made doing business easier for traders: Jaitley.
GST
Dated:- 1-12-2017

New Delhi, Dec 1 (PTI) Finance Minister Arun Jaitley today said the Goods and Services Tax (GST) has made doing business easier for traders by expanding the market place and reducing tax compliance burden.
He further said that the two structural reforms GST and demonetisation will benefit the economy in the medium and long-term.
"GST has made doing business and trade very easy. The market size for every trader has grown. Now whole country is his market," Jaitley said while responding to questions regarding the second quarter economic growth estimates.
Reversing a five-quarter slide in Gross Domestic Product (GDP) growth, the economy bounc

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COMPOSITION TO REGULAR
Query (Issue) Started By: – UDAYKANT PATHAK Dated:- 1-12-2017 Last Reply Date:- 13-5-2018 Goods and Services Tax – GST
Got 1 Reply
GST
SIR,
A COMPOSITION DEALER RETURN FILE QTR JULY TO SEP 17ON 15TH OCT 2017.
AFTER FILING OF COM- 4 , APPLY FOR REGULAR , IN THIS CASE DEALER HAS FILE FORM 3B FROM JULY 17 TO OCT 17 MONTHLY BASIS OR ONLY FORM 3B FOR OCT 17.
PLEASE GUIDE ME.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
Only after coming into the regular stre

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GOODS SOLD AGAINST A FORGED BANK DRAFT
Query (Issue) Started By: – ROHIT GOEL Dated:- 1-12-2017 Last Reply Date:- 5-2-2018 Goods and Services Tax – GST
Got 1 Reply
GST
ONE OF UNIT SOLD GOODS AGAINST FORGED BANK DRAFT. BILL RAISED TO PARTY SAYS THAT THEY HAVE NEVER RECEIVED THE GOODS AND RECIPIENTS OF GOODS WERE NOT THEIR REPRESENTATIVES. IS THEIR ANY WAY TO SAVE GST NOW? THOUGH FIR LODGED AGAINST THIS FRAUD.
Reply By Alkesh Jani:
The Reply:
Sir, really sorry to say you need to pay

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For Exhibition – Registration required or not and the documents for return
Query (Issue) Started By: – Ramaswamy S Dated:- 1-12-2017 Last Reply Date:- 5-12-2017 Goods and Services Tax – GST
Got 1 Reply
GST
A client of mine who is registered assessee in Bangalore would like to participate in an exhibition in Hyderabad. Neither he has a place of business nor principal place of business in that state.
The goods shall be sent from Bangalore to Hyderabad and return to Bangalore after th

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Net ITC for Refund of accumulated ITC
Query (Issue) Started By: – Narendra Soni Dated:- 1-12-2017 Last Reply Date:- 1-12-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear experts,
Kindly suggest whether ITC of Trans-1 (filed in July 17) will also be added for calculating Net ITC required in formula of Refund of accumulated ITC of export under LUT. We will revise the Trans-1 in December also,
Further, whether Advances received and debit notes will also be added for calculati

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Export under LUT and on payment of IGST, IGST payable on export
Query (Issue) Started By: – Narendra Soni Dated:- 1-12-2017 Last Reply Date:- 2-12-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
Can I export some shipments under LUT as well as some shipments on payment of IGST in a same tax period, and claim refund claims of ITCas well as IGST respectively of export shipments.
Can I export under LUT during a tax period and switch over to on payment of IGST in alternate tax period.
Being IGST is set off in electronic credit ledger once for a month at the time of filling GSTR 3B, How export on payment of IGST would be treated, It would be payable at the time of export and will be paid from ITC at the time of GSTR3B return. Would it be treated as IGST on payment of IGST.Is it allowed in GST act.
Reply By Ramaswamy S:
The Reply:
One export shipment can be under LUT while another export shipment can be on Payment of IGST. you can claim refund of IGST paid

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xported out of India, majority of refund claims for exports made in July, 2017, wherever due, have been sanctioned. Refund claims of IGST paid for exports made in August, September and October 2017 are being sanctioned seamlessly wherever returns have been accurately filed. The prerequisites for sanction of refund of IGST paid are filing of GSTR 3 B and table 6A of GSTR 1 on the GSTN portal and Shipping Bill(s) on Customs EDI System by the exporter. It is essential that exporters should ensure that there is no discrepancy in the information furnished in Table 6A of GSTR 1 and the Shipping Bill. It has been observed that certain common errors such as incorrect Shipping Bill number in GSTR1, mis-match of invoice number and IGST amount paid, wrong bank account etc. are being committed by exporters while filing their returns. These errors are the sole reason for delay in grant of refunds, or rejection thereof. While information has been made available to Exporters on the ICEGATE portal if

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al where the amount claimed as refund shall get debited from the Electronic Credit Ledger of the exporter to the extent of the claim. Thereafter, a proof of debit (ARN- Acknowledgement Receipt Number) shall be generated on the GSTN portal, which is to be mentioned on the print-out of the FORM GST RFD-01A and to be submitted manually to the jurisdictional officer. The exporters may ensure that all the necessary documentary evidences are submitted along with the Form GST RFD 01A for timely sanction of refund.
Exporters are, therefore, advised to immediately file (a) Table 6A and GSTR 3B, if not already done, for processing of IGST refund (b) RFD 01A on GSTN portal for refund of the unutilized input tax credit on inputs or input services used in making exports and (c) GSTR 1 for August 2017 for amending details provided in July GSTR1 wherever required. The Government has taken various measures to alleviate the difficulty and is fully committed to provide speedy disbursal of refunds due t

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GST UPDATE ON TREATMENT OF JOINT DEVELOPMENT AGREEMENTS – PART IV:-
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 1-12-2017

Treatment of Joint Development Agreements in GST regime is very critical. In earlier three parts of this series, we have discussed the liability on account of builder and land owner in respect of construction of flats. In this update, we shall discuss the very important and not much talked aspect of joint development agreement, i.e. transfer of land development rights. In joint development agreement, the land owner transfers the right to develop the land to the builder. The builder develops the land and undertakes the construction of flats. Once the flats are constructed, some of them are tran

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GST on the land development rights. It is worth noting here that the consideration received against transfer of land development rights is in form of flats received from the builder. Therefore, holding this view, there will be liability to pay tax on the transfer of land development rights. Another school of thoughts is of the opinion that it is outside the purview of GST as it is neither the supply of goods nor supply of service. It is worthwhile to mention here that schedule III of CGST Act, 2017 prescribes the list of transactions which are outside the purview of GST.
Clause 3 of schedule III covers the sale of land. Therefore, where a transaction is of sale of land, it will be outside the purview of GST. This school of thought is of t

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lowing stages:-
* On transfer of land development rights – GST will be payable by the land owner.
* On construction of flats (whether sold to land owner or transferred to independent buyer) in accordance with schedule II [clause 5(b)] – GST will be payable by the builder.
* On further sale of flats by land owner from his share of received flats – GST will be payable by the land owner.
Thus, following this view, GST will be levied twice in hands of land owner. However, it is worthwhile to mention here that as of now land owners are not paying any tax on the transfer of land development rights. It is worth noting here that the joint development agreements were given same treatment in the service tax regime also and no one was paying th

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DOCUMENTS, ACCOUNTS & RECORDS IN GST (PART-II)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 1-12-2017

Books and records be maintained in case of taxable person having multiple places of business
As per first proviso to sec 35(1) of the GST Act, 2017, where more than one place of business is specified in the certificate of registration, the accounts relating to each place of business shall be kept only at respective places of business.
Accordingly, in case where more than one place of business is specified in the certificate of registration, records relating to each place of business should be maintained at that place and not at any other place including principal place of business.
According to second proviso to sec 35(1) of the GST Act, 2017, the registered person may keep and maintain such accounts and other particulars in the electronic form in the prescribed manner. In case where records are maintained in electronic form, then they have to confo

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input service,
(iii) Receipt, purchase, manufacture, storage, sale, or delivery, as the case may be in regard to input or capital goods, and
(iv) Other activities such as manufacture and sale of goods, if any.
(b) All other financial records maintained by him in the normal course of business.
* Rules 5(4) and (5) provided for preservation of records in electronic form.
Central Excise Records
* Rule 10 of the Central Excise Rules, 2002 required the maintenance of maintenance of 'Daily Stock Account' indicating the particulars regarding description of the goods produced or manufactured, opening balance, quantity produced or manufactured, inventory of goods, quantity removed, assessable value, the amount of duty payable and particulars regarding amount of duty actually paid.
* Chapter 6 of the Central Excise Manual required every assessee to furnish to the range officer, a list in duplicate, of all the records prepared or maintained by him for accounting of transactions in re

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d in case of distortion
* production of the relevant records or documents, duly authenticated, in hard copy or in any electronically readable format, on demand
* making available files, codes, passwords etc on demand
Section 35(1) of the GST Act, 2017 prescribes that every registered taxable person shall keep and maintain accounts and other records. Since, electronic cash ledger and electronic credit ledger on common portal are maintained by government under GSTN system for GST administration therefore, electronic cash ledger and electronic credit ledger on common portal may not be covered under accounts and records. However, these can be useful aid for reconciliation and audit trail.
Commissioner power to notify and require taxable persons to maintain additional accounts or documents
As per sec 35(3) of the GST Act, 2017, the Commissioner may notify a class of taxable persons to maintain additional accounts or documents for such purpose as may be specified.
Accordingly, the Co

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Appointed Officers under the Central Goods and Services Tax Act, 2017 (12 of 2017) who are authorized to be the proper officers for the purposes of section 54 or section 55 of the CGST Act by the Commissioner in the Board, shall act as proper officers for the purpose of sanction of refund under section 54 or section 55 of the Delhi GST Act
39/2017-State Tax Dated:- 1-12-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION No. 39/2017-State Tax
Delhi, the 1st December, 2017
No. F. 3(68)/Fin (Rev-I)/2017-18/DS-VI/781.-In exercise of the powers conferred by sub-section (1) of section 6 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification

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Delhi Goods and Services Tax (Removal of Difficulties) Order, 2017
ORDER No. 01/2017 – State Tax Dated:- 1-12-2017 Delhi SGST
GST – States
ORDER No. 01/2017 – State Tax
Delhi, the 1st December, 2017
THE DELHI GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER,
No. F. 3 (66)/Fin (Rev-I)/2017-18/DS-VI/782.-Whereas, certain difficulties have arisen in giving effect to the provisions of the Delhi Goods and Services Tax Act, 2017, (Delhi Act 03 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 section 172 of the said Act, the Lt. Governor of National Capital Territory of Delhi, on recomm

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M/s M.K. Enterprises Thru' Its Prop. Mukesh Kumar Versus State of U.P. & 3 Others
GST
2017 (12) TMI 342 – ALLAHABAD HIGH COURT – 2018 (14) G. S. T. L. 338 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 1-12-2017
WRIT TAX No. – 771 of 2017
GST
Hon'ble Bharati Sapru And Hon'ble Saumitra Dayal Singh, JJ.
For the Petitioner : Suyash Agarwal
For the Respondent : C.S.C.,A.S.G.I.,Gyan Narayan Kanaujiya
ORDER
This writ petition has been filed by the petitioner to challenge the order dated 28.10.2017 passed under Section 129(1) U.P. GST Act (hereinafter referred to as the Act) and the penalty order dated 31.10.2017 passed under Section 129(3) of the Act.
The petitioner claims to to transporting 'Panmasala' from D

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rs. While in the copy of Tax Invoice (number 19) dated 25.10.2017 found accompanying the goods the IGST and the compensation cess values have been mentioned at Rs. 17,42,400/- and Rs. 11,88,000/- respectively. Those values have been mentioned at Rs. 5,54,400/- and Rs. 11,88,000/- in copy of Tax Invoice (no. 19) dated 25.10.2017 filed along with the reply furnished by the petitioner.
Taking note of the aforesaid discrepancy the proper officer has without issuing any other or further notice passed the seizure order wherein an intention to evade tax has been inferred against the petitioner. Consequently, the penalty order has been passed on 31.10.2017.
Learned counsel for the petitioner submits, the detention and seizure had been made only o

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itself it became clear that tax was sought to be evaded inasmuch as, according to him two copies of the computer generated tax invoice cannot record different figures of IGST and compensation cess. He therefore submits, the seizure order has been correctly passed on the allegation of intention to evade tax for the reason of Tax Invoice being not genuine.
Without going into the merits of the case, we find that the allegation made in seizure order that petitioner was not given any opportunity to show cause or give reply to the allegation on which goods have been seized.
Inasmuch as the petitioner had no notice or opportunity to explain his conduct with respect to the discrepancy in the Tax Invoice alleged in the seizure order, we consider i

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Commissioner of Central Tax, Medchal – GST Versus M/s Chemtech Acids and Chemicals Pvt. Ltd.
Central Excise
2018 (2) TMI 1001 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 1-12-2017
Appeal No. E/30936/2017 – Final Order No. A/31909/2017
Central Excise
Mr. M. V. Ravindran., Member ( Judicial )
Shri Arun Kumar, Deputy Commissioner ( AR ) for the Appellant
Shri V.A.A. Ravi Kumar, Advocate for the Respondent
ORDER
[ Order Per : M. V. Ravindran ]
This appeal is filed by the Revenue against Order-in-Appeal No. HYD-EXCUS-001-APP-021 & 022-17-18 dated 02.05.2017.
2. Heard both sides and perused the records.
3. Revenue is aggrieved by the impugned order on the ground that the First Appellate Authority is in error for dropping the demands raised against the respondent in respect of the demand of an amount equivalent to 6% of the value of the exempted goods cleared.
4. After filtering out of unnecessary details the factual matrix is the respondent is manufa

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ch availed the benefit of Notification No. 04/2006-CE as amended. The said Notification specifically provides for availment of an exemption subject to following the chapter X procedure. It is settled law, the goods cleared under chapter X procedure are not exempted goods as held by Tribunal; which are relied upon by the First Appellate Authority in the impugned order in paragraph 6 which I reproduce:
6. On examination of the facts of the case, I find that the issue raised is no more res integra. In a series of decisions, various benches of the Hon'ble Tribunal have, in the context of the erstwhile Rule 57(C) and 57(cc) of the Central Excise Rules, 1944, the provisions of which are largely comparable with Rule 6(3) of CENVAT Credit Rules, 2004, held that the goods cleared under chapter X procedure of the erstwhile Rules, 1944 are neither exempted goods nor are goods chargeable to nil rate of duty and, hence, credit was not reversible. The decisions of the Hon'ble Tribunal in the cases

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aggrieved by the decision that the provision is not attracted. In this case, Sulphuric Acid has been cleared by the appellant to the fertilizer manufacturers which is exempt subject to the conditions that the fertilizer manufacturer follows the procedures laid down in Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. There is no dispute that the clearance was made under Notification No.4/2006-CE dated 01.03.2006 and the customers have followed the relevant procedure and the rules. The only ground in appeal is that exempted goods including nil rate of duty and the Notification No. 4/2006 specifies nil rate in respect of Sulphuric Acid cleared to fertilizer manufacturers.
2. After hearing the learned AR for some time and going through the records, I find that the issue is squarely covered by the decision of the Tribunal in the case of Dharami Morarji Chemical Co. Ltd., Vs. CCE, Raigad [2010 (255) ELT 314 (Tri-Mumbai)] wherei

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t Hyderabad in their Final Order No. A/30917/2016 dated 24.10.2016 in the appeal filed by the appellant has held as follows:
“The appellants are aggrieved by the show cause notice issued demand the credit availed on the duty paid on inputs which were used for clearing both exempted as well as duty paid goods.
2. It is the case of department that as the appellant did not maintain separate accounts, though common inputs were used for manufacture of exempted and duty paid goods and therefore violated the provision of CENVAT Credit Rules, 2004. A the time of hearing the Ld. Counsel for appellant Sh. V.A.A. Ravi Kumar submitted that the issue stands covered by the judgment passed by the Tribunal in the appellant s own case vide Final Order No.20057/2014 dated 21.02.2014. Further, this Tribunal in the case of CCE& ST, Hyderabad-III Vs. M/s Kishore Sons Surfactants has decided the issue in favour the assessee vide Final Order No.A/30006/2015. Following the decisions rendered in the above

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Assam Goods and Services Tax (Eleventh Amendment) Rules, 2017.
FTX.56/2017/Pt-III/035 Dated:- 1-12-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 1st December, 2017
No.FTX.56/2017/Pt-III/35.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, (Assam Act No. XXVIII of 2017.)the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, (Assam Act No. XXVIII of 2017.) hereinafter referred to as the principal rules, namely: –
Short title commencement.
1. (1) These rules may be called the Assam Goods and Services Tax (Eleventh Amendment) Rules,

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mendment of rule 96.
4. In the principal rules, in rule 96, 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-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,”;
Amendment o

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Assam Goods and Services Tax (Tenth Amendment) Rules, 2017.
FTX.56/2017/Pt-III/014 Dated:- 1-12-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 1st December, 2017
No.FTX.56/2017/Pt-III/14: – In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely: –
Short title and commencement
1. (1) These rules may be called the Assam Goods and Services Tax (Tenth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force with eff

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ch further period as may be allowed by the Commissioner,” Shall be inserted;
Amendment in FORM RFD-01
4. In the principal rules, in FORM 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
Sl.No.
Invoice details
Integrated tax
Cess
BRC/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 (6+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

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Assam Goods and Services Tax (Ninth Amendment) Rules, 2017.
FTX.56/2017/173 Dated:- 1-12-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 1st December, 2017
No.FTX.56/2017/173:- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely: –
Short title and commencement.
1. (1) These rules may be called the Assam Goods and Services Tax (Ninth Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall be deemed to

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urnish 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.”;
Insertion of new rule 46A.
3. In the principal rules, after rule 46, the following new rule shall be inserted, namely: –
“Invoice- cum-bill of supply.
46A. 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 supp

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all furnish the return in FORM GSTR-4 for that period of the quarter for which he has paid tax under section 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″;
Amendment of rule 117.
6. In the principal rules, with effect from 1st day of July, 2017, in rule 117, in sub-rule (2), in clause (c), in sub-clause (iv), the words and brackets “[or entry tax]” shall be omitted;
Amendment in FORM GST CMP-02.
7. In the principal rules, in FORM GST CMP-02, 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;
Amendment in FORM GSTR-1.
8. In the principal rules, in FORM GSTR-1, for

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Assam Goods and Services Tax (Removal of Difficulties) Order, 2017.
FTX.56/2017/211 (Order No. 01/2017) Dated:- 1-12-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
Order No. 01/2017
The 1st December, 2017
No.FTX.56/2017/211.- Whereas, certain difficulties have arisen in giving effect to the provisions of the Assam Goods and Services Tax Act, 2017 (Assam Act No, XXVIII of 2017) (hereafter 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 section 172 of the said Act, the State Government, on recommendations of

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