Author: admin_gst

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

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

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ipient
Tax paid
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
Cess
1
2
3
4
5
6
7
8
(d) for DECLARATION, the following Declaration and Undertaking shall be substituted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed. I also declare that the recipient shall not claim any refund with respect of

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imed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.
Signature
Name –
Designation / Status
UNDERTAKING
I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of Section 16 read with sub-section (2) of Section 42 of t

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

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Extension of lime limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
11/2017-GST Dated:- 22-12-2017 Gujarat SGST
GST – States
ORDER
By the Commissioner of State Tax,
Gujarat State, Ahmedabad
Dated the 22nd December, 2017.
Order No. 11/2017-GST
No. GSL/RULE-4(3)/B.13
Subject: Extension of lime limit for intimation of details of stock held on the date preceding the date from which th

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

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

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

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

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

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

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

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

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

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

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Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017
70/2017 Dated:- 21-12-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No. 70/2017 – Central Tax
New Delhi, the 21st December, 2017
G.S.R. 1531 (E):- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, –
(i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTTN of recipient
Invoice details
Shipp

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

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ST RFD-01A,-
(a) in Table 7, in clause (g), for the words “Recipient of deemed export”, the words “Recipient of deemed export supplies/Supplier of deemed export supplies” shall be substituted;
(b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient __
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier __
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient

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State/Un ion territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
“;
(d) after Statement 5A, the following Statement shall be inserted, namely:-
Statement 5B [rule 89(2)(g)]
Refund type: On account of deemed exports
(Amount in Rs)
Sl. No.
Details of invoices of outward supplies in case refund is claimed by supplier/ Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
No.
Date
Taxable Value
Integrated Tax
Central Tax
State /Union Territory Tax
Cess
1
2
3
4
5
6
7
8
“.
[F. No. 349/58/2017-GST(Pt.)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June,2017, published vide number G.S.R 610 (E), dated the 19thJune, 2017 and last amended vide notification N

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

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

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5. It is further clarified that in case of supply by artists through galleries, there is no consideration flowing from the gallery to the artist when the art works are sent to the gallery for exhibition and therefore, the same is not a supply. It is only when the buyer selects a particular art work displayed at the gallery, that the actual supply takes place and applicable GST would be payable at the time of such supply.
6. It is requested that suitable trade notices may be issued to publicize the contents of this circular.
7. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Board.
8. Hindi version would follow.
(Upender Gupta)
Commissioner (GST)
Circular, Trade Notice

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

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

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

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

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

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

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

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

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

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ded. This undertaking should be submitted manually along with the refund claim till the same is available in FORM RFD-01A on the common portal.
3.0 In case of refund claim arising due to inverted duty structure, the following statements – Statement 1 and Statement 1A of FORM GST RFD-01A have to be filled:-
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
(Amount in Rs.)
Turnover of inverted rated supply of goods
Tax payable on such inverted rated supply of goods
Adjusted total turnover
Net input tax Credit
Maximum refund amount to be claimed [(1×4÷3)-2]
1
2
3
4
5
Statement 1A [rule 89(2)(h)]
Refund type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl. No.
Details of invoices of inward supplies received
Tax paid on inward supplies
Details of invoices of outward supplies issued
Tax paid on outward supplies
No.
Date
Taxa

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

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

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Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
Order No. 11/2017 Dated:- 21-12-2017 CGST – Circulars / Ordes
GST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi, the 21st December, 2017
Order No. 11/2017-GST
Subject: Extension of time limit for intimation of details of sto

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Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
14/2017-GST Dated:- 21-12-2017 Bihar SGST
GST – States
Government of Bihar
commercial Taxes Department
Office Order No.-14/2017-GST
In exercise of the powers conferred by sub-rule (4) of rule 3 of the Bihar goods and Services Tax Rule, 2017 read with section 168 of the Bihar Goods and Services Tax Act, 2017, (hereaft

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The Bihar Goods and Services Tax (Eleventh Amendment) Rules, 2017.
S.O. 308 Dated:- 21-12-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
The 21st December 2017
S.O. 308, dated the 21st December 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Bihar Goods and Services Tax (Eleventh Amendment) Rules, 2017.
(2) They shall come into force with effect from 21st December, 2017.
2. In the Bihar Goods and Services Tax Rules, 2017, –
(i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/ Bill of export
Integrated Tax
Central Tax
State Tax/UT Tax
Cess
No.
Date
Value
No.

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7
8
9
10
11
121
13
“;
(c) after Statement 5A, the following Statement shall be inserted, namely:-
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl.No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
No.
Date
Taxable value
Integrated
Tax
Central
Tax
State Tax/Union Territory Tax
Cess
1
2
3
4
5
6
7
8
;”
(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that

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

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

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

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Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
11/2017-GST Dated:- 21-12-2017 Jharkhand SGST
GST – States
GOVERNMENT OF JHARKHAND
COMMERCIAL TAXES DEPARTMENT
File No.- Va Kar/GST/16/2017-4556
Ranchi, Dated-21.12.2017
Order No. 11/2017-GST
Subject: Extension of time limit for intimation of details of stock held on the date preceding the date from which the optio

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Extension of time limit for intimation in FORM GST CMP-03
01-AE/2017 Dated:- 21-12-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
DEPARTMENT OF COMMERCIAL TAXES
Office of the Commissioner of Commercial Taxes, (Karnataka), Vanijya Therige Karyalaya, Gandhinagar,
Bengaluru,
NOTIFICATION (01-AE/2017)
No. KGST.CR.01/17-18, Dated: 21.12.2017
In exercise of the powers conferred by sub-rule (4) of rule 3 of the Karnataka Goods and Services Tax Rules, 2017 read with s

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The Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017
FA-3-91/2017-1-V-(159) Dated:- 21-12-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralya, Vallabh Bhawan, Bhopal
Bhopal, 21st December 2017
No. FA-3-91/2017-1-V-(159).- In exercise of the powers conferred by Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), the State Government, hereby further amends the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:-
1. They shall come into Force on the date of their publication in the Official Gazette.
2. In the Madhya Pradesh Goods and Services Tax Rules,
(i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/Bill of export
Integrated Tax
Central Tax
State/UT Tax
Cess
No.
Date
Value
No.
Date
Rate
Taxable Value
Amt.
Rate
Tax

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

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

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