IGST at the rate of 0.1% shall be payable on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.

IGST at the rate of 0.1% shall be payable on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
41/2017 Dated:- 23-10-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
Department of Revenue
Notification No. 41/2017Integrated Tax (Rate)
New Delhi, the 23rd October, 2017
G.S.R.1321(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), (hereafter in this notification referred to as “the said Act”), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations o

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shall indicate the Goods and Services Tax Identification Number of the registered supplier and the tax invoice number issued by the registered supplier in respect of the said goods in the shipping bill or bill of export, as the case may be;
(iv) the registered recipient shall be registered with an Export Promotion Council or a Commodity Board recognised by the Department of Commerce;
(v) the registered recipient shall place an order on registered supplier for procuring goods at concessional rate and a copy of the same shall also be provided to the jurisdictional tax officer of the registered supplier;
(vi) the registered recipient shall move the said goods from place of registered supplier –
(a) directly to the Port, Inland Container D

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eceipt of goods on the tax invoice and also obtain acknowledgement of receipt of goods in the registered warehouse from the warehouse operator and the endorsed tax invoice and the acknowledgment of the warehouse operator shall be provided to the registered supplier as well as to the jurisdictional tax officer of such supplier; and
(ix) when goods have been exported, the registered recipient shall provide copy of shipping bill or bill of export containing details of Goods and Services Tax Identification Number (GSTIN) and tax invoice of the registered supplier along with proof of export general manifest or export report having been filed to the registered supplier as well as jurisdictional tax officer of such supplier.
2. The registered su

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UTGST at the rate of 0.05% shall be payable on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.

UTGST at the rate of 0.05% shall be payable on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
40/2017 Dated:- 23-10-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
Department of Revenue
Notification No. 40/2017-Union Territory Tax (Rate)
New Delhi, the 23rd October, 2017
G.S.R.1322(E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) (hereafter in this notification referred to as “the said Act”), the Central Government, on being satisfied that it is necessary in the public interest so to do, on t

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;
(iii) the registered recipient shall indicate the Goods and Services Tax Identification Number of the registered supplier and the tax invoice number issued by the registered supplier in respect of the said goods in the shipping bill or bill of export, as the case may be;
(iv) the registered recipient shall be registered with an Export Promotion Council or a Commodity Board recognised by the Department of Commerce;
(v) the registered recipient shall place an order on registered supplier for procuring goods at concessional rate and a copy of the same shall also be provided to the jurisdictional tax officer of the registered supplier;
(vi) the registered recipient shall move the said goods from place of registered supplier –
(a) direct

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gistered recipient shall endorse receipt of goods on the tax invoice and also obtain acknowledgement of receipt of goods in the registered warehouse from the warehouse operator and the endorsed tax invoice and the acknowledgment of the warehouse operator shall be provided to the registered supplier as well as to the jurisdictional tax officer of such supplier; and
(ix) when goods have been exported, the registered recipient shall provide copy of shipping bill or bill of export containing details of Goods and Services Tax Identification Number (GSTIN) and tax invoice of the registered supplier along with proof of export general manifest or export report having been filed to the registered supplier as well as jurisdictional tax officer of su

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Constitution of Screening commitee on Anti-profitering under GST.

Constitution of Screening commitee on Anti-profitering under GST.
F.NO.FIN/TAX/MISC/1/98 (Pt) Dated:- 23-10-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCEDEPARTMENT
(REVENUE BRANCH)
NOTIFICATION
Dated: 23rd October 2017.
NO.FIN/TAX/MISC/1/98(Pt) : In exercise of powers conferred by sub-rule (2) of rule 123 of the Nagaland Goods and Services Tax Rules, 2017, the Governor of Nagaland is pleased to constitute the Screening Committee on

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Assam Goods and Services Tax Rules, 2017.

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Assam Goods and Services Tax Rules, 2017.
08/2017-GST Dated:- 23-10-2017 Assam SGST
GST – States
GOVERNMENT OF ASSAM
ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM
KAR BHAWAN, DISPUR, GUWAHAT1-6
ORDER No. 8/2017-GST
Dated Dispur, the 23rd October, 2017.
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Assam Goods and Services Tax

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UTTAR PRADESH GOODS AND SERVICES TAX (SIXTH AMENDMENT) RULES, 2017

UTTAR PRADESH GOODS AND SERVICES TAX (SIXTH AMENDMENT) RULES, 2017
NI.-2-1531/XI-9(42)/17 Dated:- 23-10-2017 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
KA.NI.-2-1531/XI-9(42)/17-U.P.GST Rules 2017-Order-(62)-2017
Lucknow : Dated : October, 23, 2017
In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904) the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods and Services Tax Rules, 2017: –
THE UTTAR PRADE

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s “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted;
4. Amendment of rule 119
In the said rules, in rule 119-
for the words “ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted;
5. Amendment of rule 120
In the said rules, in rule 120,-
for the words “ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted;
6. Amendment of rule 120A
In the said rules, in rule 120A, in the margin the words, letters and figures “Revision of declaration in Form GST TRAN

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Regarding section 54 and 55 of the CGST Act

Regarding section 54 and 55 of the CGST Act
NI.-2-1530/XI-9(15)/17 Dated:- 23-10-2017 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
KA.NI.-2-1530/XI-9(15)/17-U.P.Act- 1-2017-Order-(61)-2017
Lucknow : Dated : October, 23, 2017
In exercise of the power conferred by sub-section (1) of section 6 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) (hereafter in this notification referred to as "Uttar Pradesh GST Act"), read with section 21 of the Uttar Pradesh General Clauses Act, 1904 U.P. Act no. 1 of 1904), the Governor on the recommendations ol' the Council, is pleased to hereb

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GST – Tamil Nadu Goods and Services Tax Act, 2017 – State tax on intra-State supply of taxable goods by a registered supplier to a registered recipient for export – Notification – Issued

GST – Tamil Nadu Goods and Services Tax Act, 2017 – State tax on intra-State supply of taxable goods by a registered supplier to a registered recipient for export – Notification – Issued
G.O. (Ms) No. 146 Dated:- 23-10-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 146
Dated: 23.10.2017
Aippasi- 06
Thiruvalluvar Aandu, 2048
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), (hereafter in this notification referred to as "the said Act"), the Governor of Tamil Nadu, on being satisfied that it is necessary in the public

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shall indicate the Goods and Services Tax Identification Number of the registered supplier and the tax invoice number issued by the registered supplier in respect of the said goods in the shipping bill or bill of export, as the case may be;
(iv) the registered recipient shall be registered with an Export Promotion Council or a Commodity Board recognised by the Department of Commerce;
(v) the registered recipient shall place an order on registered supplier for procuring goods at concessional rate and a copy of the same shall also be provided to the jurisdictional tax officer of the registered supplier;
(vi) the registered recipient shall move the said goods from place of registered supplier –
(a) directly to the Port, Inland Container

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receipt of goods on the tax invoice and also obtain acknowledgement of receipt of goods in the registered warehouse from the warehouse operator and the endorsed tax invoice and the acknowledgment of the warehouse operator shall be provided to the registered supplier as well as to the jurisdictional tax officer of such supplier; and
(ix) when goods have been exported, the registered recipient shall provide copy of shipping bill or bill of export containing details of Goods and Services Tax Identification Number (GSTIN) and tax invoice of the registered supplier along with proof of export general manifest or export report having been filed to the registered supplier as well as jurisdictional tax officer of such supplier.
2. The registered

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The Mizoram Goods and Services Tax (Seventh Amendment) Rules, 2017.

The Mizoram Goods and Services Tax (Seventh Amendment) Rules, 2017.
J.21011/1/2017-TAX/Vol-II/Part Dated:- 23-10-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT

NOTIFICATION
No. No.J.21011/1/2017-TAX/Vol-II/Part, the 23rd October, 2017. In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely :-
(1) These rules may be called the Mizoram Goods and Services Tax (Seventh Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their

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FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the said date.
Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN – 1 after the statment in FORM GST ITC-03 has been furnished.”;
(ii) in sub-rule (5), after the words, brackets and figure or “sub-rule (3)”, the words, brackets, figure and letter “or sub-rule (3A)” shall be inserted:
3. In the principal rules, after rule 120, the following rule shall be inserted, namely:-
“120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-I within the time period specified in rule 117, rule, 118, rule 119 and rule 120 may revise such declaration once and

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, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation-For the purposes of this rule, the expression “handicraft goods” has the Taxation Department, notification No. J.21011/1/2017-TAX/Vol-I/Pt(i) dated 3rd October, 2017.
5. In the principal rules, with effect from the 1st day of July, 2017, in FORM GST TRAN-I”,
(i) in Serial No.5(a), in the heading, after the words, figures and brackets “Section 140(1)”, the words, figures, brackets and letter”, Section 140(4)
(a) and Section 140(9)” shall be inserted;
(ii) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the word “invoces”, the words, brackets and letters “(including Credit Transfer Document (CTD)” sha

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The Mizoram Goods and Services Tax (Eighth Amendment) Rules, 2017.

The Mizoram Goods and Services Tax (Eighth Amendment) Rules, 2017.
J.21011/1/2017-TAX/Vol-II/Part(i) Dated:- 23-10-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT

NOTIFICATION
No.J.21011/1/2017-TAX/Vol-II/Part(i), the 23rd October, 2017. In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:
1. These rules may be called the Mizoram Goods and Services Tax (Eighth Amendment) Rules, 2017.
2. In the Mizoram Goods and Services Tax Rules, 2017:-
(i) in rule 24, in sub-rule (4), for the f

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Amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017

Amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017
SRO 444 Dated:- 23-10-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar
Notification
Srinagar, the 23th October, 2017
SRO 444.- In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act NO.V of 2017), the Government on the recommendation of the council hereby direct that following amendment shall be made in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:-
(i) in rule 89, in sub-rule (1), for third proviso, thereto the following proviso shall be substituted, namely:-

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pe: Exports of services with payment of tax
(Amount in Rs.)
Sr.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: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
GSTIN of recipient
Invoice details
Shipping bill/Bill of export/Endorsed invoice by SEZ
Integrated Tax
Cess
Integrated tax and cess involved in deb

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Government constitute the Jammu and Kashmir Goods and Services Tax Appellate Tribunal

Government constitute the Jammu and Kashmir Goods and Services Tax Appellate Tribunal
SRO 447 Dated:- 23-10-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar
Notification
Srinagar, the 23th October, 2017
SRO 447 – In exercise of the powers conferred by section 109 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No V of 2017), the Government hereby c

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Time of Supply and Suspension of RCM

Time of Supply and Suspension of RCM
Query (Issue) Started By: – CAPurnima Bothra Dated:- 22-10-2017 Last Reply Date:- 23-10-2017 Goods and Services Tax – GST
Got 3 Replies
GST
As per time of supply provisions in case of reverse charge, the time of supply for services shall be the earliest of the following dates-
(a) the date of payment OR
(b) the date immediately after sixty days from the date of issue of the invoice by the supplier.
Now RCM is suspended w.e.f.13th Oct.
I have received an invoice date 10th August.Time of supply triggers on 9th Oct.So am I supposed to pay GST under RCM on the same.If yes by when?request you to throw some light on this topic.
Reply By Rajagopalan Ranganathan:
The Reply:
Madam,
According to

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Invoice Number Of Supplies From Unregistered Suppliers GSTR-2(4B)

Invoice Number Of Supplies From Unregistered Suppliers GSTR-2(4B)
Query (Issue) Started By: – CAPurnima Bothra Dated:- 22-10-2017 Last Reply Date:- 23-10-2017 Goods and Services Tax – GST
Got 3 Replies
GST
As per GST notification, single consolidated self-invoice can be issued at the month end for supplies received from unregistered suppliers.Hence, I asked all my clients to prepare the single self-invoice and pay GST under RCM accordingly.But now in the offline utility of GSTR-2, they are asking supplier wise detail in case of unregistered supply.
Mentioned below is the screenshot of the same.Now does this mean I have to issue self-invoice for each n every unregistered purchase.how is it possible in case of small exp like tea

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vices or both."
"a registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 shall issue a payment voucher at the time of making payment to the supplier."
Except these provisions, there is no provision to issue single consolidated self-invoice. Please check up the provisions of law.
Reply By CAPurnima Bothra:
The Reply:
Dear Sir,
Firstly I m sorry I wrote as per notification but it is as per Rule 46 read with sec 31(3)(f). Chapter-6-Tax-InvoiceCredit-and-Debit-Notes-Rules-(Rule-46-to-56)/.The proviso states:
"Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at

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GST Refund Claims Simplified: Key Updates to Amended FORM-GST-RFD-01 for Efficient Processing and Compliance.

GST Refund Claims Simplified: Key Updates to Amended FORM-GST-RFD-01 for Efficient Processing and Compliance.
Forms
GST
Application for Refund – FORM-GST-RFD-01 as amended
TMI Updates – H

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Deemed Export GST: Supplier or Recipient Can Apply for Tax Refund Subject to Conditions.

Deemed Export GST: Supplier or Recipient Can Apply for Tax Refund Subject to Conditions.
Act-Rules
GST
In the case of Deemed Export, either the recipient of goods or the supplier of goods (su

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Commissioner Can Extend Export Time Limit Beyond 3 Months After Invoice Under GST Rules.

Commissioner Can Extend Export Time Limit Beyond 3 Months After Invoice Under GST Rules.
Act-Rules
GST
Commissioner empowered to extent the time for export of goods under GST after the date o

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Constitute the Kerala Appellate Authority for Advance Ruling for Goods and Services Tax.

Constitute the Kerala Appellate Authority for Advance Ruling for Goods and Services Tax.
G.O. (P) No. 124/2017/TAXES Dated:- 21-10-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G.O. (P) No. 124/2017/TAXES
21st October, 2017
Dated, Thiruvananthapuram,
5th Thulam, 1193.
S. R. O. No. 639/2017.-In exercise of the powers conferred by section 99 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, hereby constitute the Kerala Appellate Authority for Advance Ruling for Goods and Services Tax consisting of the following members, namely.-
1. Shri Pullela Nageswara Rao, IRS, Chief Commissioner of Central Tax, Central Excise an

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Seeks to extend the time limit for filing of FORM GSTR-6

Seeks to extend the time limit for filing of FORM GSTR-6
21/2017 Dated:- 21-10-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 21/2017
CCT's Ref No. A(1)/115/2017,
Dt. 21-10-2017
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) (hereinafter referred to as the said Act) and in superses

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Penalty for Late Filing of GST return

Penalty for Late Filing of GST return
Query (Issue) Started By: – Greeshma Vp Dated:- 20-10-2017 Last Reply Date:- 5-11-2017 Goods and Services Tax – GST
Got 12 Replies
GST
Late Fee is being charged for late filing of GST returns for the month of August in the September month return. Fee being charged is ₹ 200 per day of delay (Rs.100-CGST and ₹ 100-SGST). My understanding was that in a press release, it was notified that there wont be any penalties during the interim period. Still the penalties are being auto computed while filing the return.The levy is being done even for Nil returns. Would like to know if anybody else is facing difficulty due to this levy.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
Since in th

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file GSTR-3B return due to non execution of Offset liability. I am facing problems from beginning for GSTR-3B, GSTR-1 and TRAN-1 too due to GST system problems. If we unable to submit returns due to system errors, is it our error or mistake ? And system auto generated penalities without hearing assesses problems are just like Hitler Shahi.
Reply By KASTURI SETHI:
The Reply:
Yesterday Govt. has waived late fee for August, 17 on account late filing GSTR 3B. Govt. will also waive late fee and penalty for all other returns because of failure of the system of Common Portal. Let us hope for.
Reply By KASTURI SETHI:
The Reply:
This is a passing phase. Be relaxed. Wait for Feb.18 budget. All assessees will get sops from Govt. and balance sops

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oday. But it is confirmed news that penalty for August , 17 for GSTR 3B has been waived and those who have deposited penalty their
. amount will be refunded by way of credit entry into cash Electronic Ledger. So be tension free and look forward for more sops.
Reply By sagar saraswi:
The Reply:
Late filing of GST return in India is increasing because of its complex procedure. So there is a need of hassle free return filing, customized reports, audit trails all at one single place. With Exact software, it gets simple & easy.
Reply By KASTURI SETHI:
The Reply:
Breaking news:
Late fee for GSTR 3 B for August and September, 17 waived.
Reply By Greeshma Vp:
The Reply:
Great news Sir. Thank you for the update. This a huge relief for many.

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Clarification on taxability of printing contracts

Clarification on taxability of printing contracts
11/11/2017 Dated:- 20-10-2017 CGST – Circulars / Ordes
GST
Circular No. 11/11/2017-GST
F. No. 354/263/2017-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
****
North Block, New Delhi
20th October 2017
To,
The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Clarification on taxability of printing contracts
Requests have been received to clarify whether supply of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc., printed with design, logo, name, address or other

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. Principal supply has been defined in Section 2(90) of the Central Goods and Services Tax Act as supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary.
4. In the case of printing of books, pamphlets, brochures, annual reports, and the like, where only content is supplied by the publisher or the person who owns the usage rights to the intangible inputs while the physical inputs including paper used for printing belong to the printer, supply of printing [of the content supplied by the recipient of supply] is the principal supply and therefore such supplies would constitute supply of service falling under heading 9989 of the

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The Delhi Goods and Services Tax (Sixth Amendment) Rules, 2017.

The Delhi Goods and Services Tax (Sixth Amendment) Rules, 2017.
F3(31)/Fin(R-ev-I)/2017-18/DS-VI/675-27/2017-State Tax Dated:- 20-10-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 20th October, 2017
No. 27/2017-State Tax
No. F3(31)/Fin(Rev-I)/2017-18/DS-VI/675.-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 (Sixth Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the Government may, by notification in the Official Gazette, appoint.
2. In the Delhi Goods and Services Tax Rules, 2017 (hereaf

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ay of July,2017, for rule 124, the following rule shall be substituted, namely:-
“124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority.- The appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority shall be in accordance with the provisions of rule 124 of the Central Goods and Services Tax Rules, 2017.”.
6. In the principal Rules, with effect from 1st day of July, 2017, for rule 125, the following rule shall be substituted, namely:-
“125. Secretary to the Authority.- The Secretary to the Authority shall be in accordance with the provisions of rule 125 of the Central Goods and Services Tax Rules, 2017.”.
7. In the principal Rules, with effect from 1st day of July,2017, for rule 126, the following rule shall be substituted, namely:-
“126. Power to determine the methodology and procedure.- The power to determine the methodology and procedure of the Auth

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common portal.
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01:
Provided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignm

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EWB-01 shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transported by railways or by air or by vessel.
(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
(5) Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01:
Provided that where the goods are transported for a distance of less than ten kilometres within the State from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be

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has been furnished by an unregistered supplier in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available.
(9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) of the said Table:
Table
Sr. No.
Distance
Validity period
(1)
(2)
(3)
1.
Upto 100 km
O

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y bill.
(12) Where the recipient referred to in sub-rule (11) does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.
(13) The e-way bill generated under this rule or under rule 138 of the Central Goods and Services Tax Rules or Goods and Services Tax Rules of any State shall be valid in the State.
(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and
(d) in respect of movement of such goods and within such areas and for values not exceeding such amount as the Commissi

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11.
0205
Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
12.
0206
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
13.
0207
Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14.
0208
Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15.
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
16.
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
17.
0210
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat

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High Temperature (UHT) milk
26.
0403
Curd; Lassi; Butter milk
27.
0406
Chena or paneer, other than put up in unit containers and bearing a registered brand name;
28.
0407
Birds' eggs, in shell, fresh, preserved or cooked
29.
0409
Natural honey, other than put up in unit container and bearing a registered brand name
30.
0501
Human hair, unworked, whether or not washed or scoured; waste of human hair
31.
0506
All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
32.
0507 90
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33.
0511
Semen including frozen semen
34.
6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35.
0701
Potatoes, fresh or chilled.
36.
0702
Tomatoes, fresh or chilled.
37.
0703
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh

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Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
50.
0803
Bananas, including plantains, fresh or dried
51.
0804
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52.
0805
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53.
0806
Grapes, fresh
54.
0807
Melons (including watermelons) and papaws (papayas), fresh.
55.
0808
Apples, pears and quinces, fresh.
56.
0809
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57.
0810
Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberr

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d name]
69.
1005
Maize (corn) [other than those put up in unit container and bearing a registered brand name]
70.
1006
Rice [other than those put up in unit container and bearing a registered brand name]
71.
1007
Grain sorghum [other than those put up in unit container and bearing a registered brand name]
72.
1008
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]
73.
1101
Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
74.
1102
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
75.
1103
Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
76.
1104
Cereal grains hulled
77.
1105
Flour, of potatoes [other than those put up in unit cont

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eds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
86.
1209
Seeds, fruit and spores, of a kind used for sowing.
87.
1210
Hop cones, fresh.
88.
1211
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
89.
1212
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90.
1213
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91.
1214
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92.
1301
Lac and Shellac
93.
1404 90 40
Betel leaves
94.
1701 or 1702
Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95.
1904
Puffed rice, commonly known as Muri, flattened or beaten rice,

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ptives
106.
3101
All goods and organic manure [other than put up in unit containers and bearing a registered brand name]
107.
3304
Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
108.
3825
Municipal waste, sewage sludge, clinical waste
109.
3926
Plastic bangles
110.
4014
Condoms and contraceptives
111.
4401
Firewood or fuel wood
112.
4402
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
113.
4802/4907
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government
114.
4817/4907
Postal items, like envelope, Post card etc., sold by Government
115.
48/4907
Rupee notes when sold to the Reserve Bank of India
116.
4907
Cheques, lose or in book form
117.
4901
Printed books, including Braille books
118.
4902
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
119.
4903
Children's pictu

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thes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.
136.
8445
Amber charkha
137.
8446
Handloom [weaving machinery]
138.
8802 60 00
Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
139.
8803
Parts of goods of heading 8801
140.
9021
Hearing aids
141.
92
Indigenous handmade musical instruments
142.
9603
Muddhas made of sarkanda and phoolbaharijhadoo
143.
9609
Slate pencils and chalk sticks
144.
9610 00 00
Slates
145.
9803
Passenger baggage
146.
Any chapter
Puja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold by religious institutions,
(vi) Unbranded honey
(vii) Wick for diya.
(viii) Roli
(ix) Kalava (Raksha sutra)
(x) Chandantika
147.
Liquefied petroleum gas f

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the Commissioner.
(2) A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
(3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
(4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.
(5) Notwithstanding anything contained clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notif

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issioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.
138C. Inspection and verification of goods.-(1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently.
138D. Fa

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number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number.
3. Place of Delivery shall indicate the PIN Code of place of delivery.
4. Reason for Transportation shall be chosen from one of the following:
Code
Description
1
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
5
Recipient not known
6
Line Sales
7
Sales Return
8
Exhibition or fairs
9
For own use
0
Others
FORM GST EWB-02
(See rule 138)
Consolidated E-Way Bill
Number of E-Way Bills
E-Way Bill Number
FORM GST EWB-03
(See rule138C)
Verification Report
Part A
Name of the Officer
Place of inspection
Time of inspection
Vehicle Number
E-Way Bill Number
Invoice or Challan or Bill Date
Invoice or Challan or Bill Number
Name of person in-charge of vehicle
Description of goods
Declared quantity of goods
Declared value of goods
Brief description of the discrepancy
Whether goods were detained?
If not, date and time of release of vehicle
Part

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per unit)
Total Value
Discount, if any
Taxable Value
Central tax
State or UT tax
Integrated tax
Cess
Rate
Amt.
Rate
Amt.
Rate
Amt.
Rate
Amt.
Freight
Insurance
Packing and Forwarding Charges etc.
Total
Total Invoice Value (In figure)
Total Invoice Value (In Words)
Signature
Name of the Signatory
Designation or Status”;
(ii) with effect from the 1st July of 2017, for “FORM GST ENR-01”, the following FORM shall be substituted and shall be deemed to be have been substituted, namely:-
“FORM GST ENR-01
[See rule 58(1)]
Application for Enrolment under section 35 (2)
[only for un-registered persons]
1.
Name of the State
2.
(a) Legal name
(b) Trade Name, if any
(c) PAN
(d) Aadhaar (applicable in case of proprietorship concerns only)
3.
Type of enrolment
(i) Warehouse or Depot
(ii) Godown
(iii) Transport services
(iv) Cold Storage
4. Constitution of Business (Please Select the Appropriate)
(i) Proprietorship or HUF
(ii) Partnership

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Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication.
8. List of documents uploaded
(Identity and address proof)
9. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place: Signature
Date: Name of Authorised Signatory
For Office Use:
Enrolment No.
Date-
(iii) with effect from the 1st day of July, 2017 for “FORM GST RFD-01”, the following FORM shall be substituted and shall be deemed to be have been substituted, namely:-
“FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
(Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered person 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 (

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e payment)
(j)
Tax paid on an intra-State supply which is subsequently held to be interState supply and vice versa(change of POS)
(k)
Excess payment of tax, if any
(l)
Any other (specify)
8.
Details of Bank account
Name of bank
Address of branch
IFSC
Type of account
Account No.
9.
Whether Self-Declaration filed by Applicant u/s 54(4), if applicable
Yes No
DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
Signature
Name –
Designation / Status
DEC

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ce of such tax and interest has not been passed on to any other person.
Signature
Name –
Designation / Status
(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
10. Verification
I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.
I/We declare that no refund on this account has been received by me/us earlier.
Place Signature of Authorised Signatory
Date
(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 am

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ount
(1×2÷3)
1
2
3
4
Statement-5 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)
(Amount in Rs.)
Sr.No.
Invoice details
Goods/ Services (G/S)
Shipping bill/ Bill of export/Endorsed invoice no.
No.
Date
Value
No.
Date
1
2
3
4
5
6
7
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.)
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-6 [rule 89(2)(j)]
Refund Type: On account of change in POS of the supplies (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date:
(Amount in Rs.)
GSTIN/UIN Name (in case B2C)
Details of invoices covering transaction consider

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eturns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
Note – This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
Instructions –
2. Terms used:
(a) B to C: From registered person to unregistered person
(b) EGM: Export General Manifest
(c) GSTIN: Goods and Services Tax Identification Number
(d) IGST: Integrated goods and services tax
(e) ITC: Input tax credit
(f) POS: Place of Supply (Respective State)
(g) SEZ: Special Economic Zone
(h) Temporary ID: Temporary Identification Number
(i) UIN: Unique Identity Number
2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application.
3. Debit entry shall be made in electronic credit or cash ledger at the time of filing th

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TR-2.
11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods.
12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value.
13. Details of export made without payment of tax shall be reported in Statement-3.
14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4).
15. 'Turnover of zero rated supply of goods and services' shall have the same meaning as defined in rule 89(4).”;
(iv) with effect from the 1st day of July,2017, in “FORM GST TRAN-2”,-
(a) in Serial No. 4, for the words “appointment date”, the words “appointed date” shall be substituted and shall be deemed to be have been substituted;
(b) in Serial No. 5, for the words “credit on”,

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Extends the time limit for furnishing the return by a composition supplier, Form GSTR-4.

Extends the time limit for furnishing the return by a composition supplier, Form GSTR-4.
Va Kar/GST/04/2017-S.O. No. 106 Dated:- 20-10-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT

NOTIFICATION
18th October, 2017
S.O. No. 106 – Dated 20th October, 2017 In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as

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Extends the time limit for furnishing the return in FORM GSTR-5A.

Extends the time limit for furnishing the return in FORM GSTR-5A.
Va Kar/GST/04/2017-S.O. No. 107 Dated:- 20-10-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT

NOTIFICATION
18th October, 2017
S.O. No. 107 – Dated 20th October, 2017 In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of S.O No. 78/2017-State Tax,

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Extends the time limit for furnishing the return by an Input Service Distributor FORM GSTR-6.

Extends the time limit for furnishing the return by an Input Service Distributor FORM GSTR-6.
Va Kar/GST/04/2017-S.O. No. 108 Dated:- 20-10-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT

NOTIFICATION
18th October, 2017
S.O. No. 108 Dated 20th October, 2017In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to

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Extends the time limit for making a declaration, in FORM GST ITC-01.

Extends the time limit for making a declaration, in FORM GST ITC-01.
Va Kar/GST/04/2017-S.O. No. 109 Dated:- 20-10-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT

NOTIFICATION
18th October, 2017
S.O. No. 109 – Dated 20th October, 2017 In pursuance of section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Jharkhand Goods and S

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