Author: admin_gst

GST – States – CIRCULAR No. 02/2017-GST – Dated:- 17-8-2017 – GOVERNMENT OF ASSAM ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM KAR BHAWAN, DISPUR, GUWAHATI-6 CIRCULAR No. 02/2017-GST Dated Dispur, the 17th August, 2017. No. CT/GST-10/2017/191.- This is for further clarification to Circular No. 1/2017 – GST dated 21st July, 2017 in order to remove various doubt regarding interpretation of above circular. Therefore, in exercise of powers conferred under section 168 of the Assam Goods and Services Tax Act, 2017, for the purpose of uniformity in the implementation of the Act, following issues are being clarified hereunder: (a) Eligibility to export under LUT: Notification No. 16/2017 – Central tax dated 7th July, 2017 issued by CBEC specifies conditions to be fulfilled for export under Letter of Undertaking (LUT) in place of bond. It is hereby clarified that any registered person who has received a minimum foreign inward remittance of 10% of export turnover in the preceding financial ye

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in FY 2016-17 which is 40% of the export turnover. He will not be eligible for LUT facility as remittance received is less than ₹ 1 crore. (iv) An exporter has export turnover of ₹ 40 crore. He has received ₹ 2 Crores as foreign inward remittances in FY 2016-17 which is 5% of the export turnover. He will not be eligible for LUT facility as remittance received is less than 10% of export turnover, even though it is in excess of ₹ 1 crore. (v) An exporter has received ₹ 1 Crore 10 Iacs as foreign inward remittances in FY 2016-17 which is 20% of the export turnover. In this scenario, he will be eligible for LUT facility. It may however be noted that a status holder as specified in paragraphs 3.20 and 3.21 of the Foreign Trade Policy 2015-2020 is eligible for LUT facility regardless of whether he satisfies the above conditions. For Status holder refer to annexure of Circular No. 1/2017 – GST dated 21st July, 2017. (b) Form for LUT: Bonds are furnished on non-ju

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upplies would be subject to GST. The zero rating of exports, including supplies to SEZ, is allowed only with respect to supply by the actual exporter under LUT/bond or payment of IGST. (d) Transactions with EOUs: Zero rating is not applicable to supplies to EOUs and there is no special dispensation for them. Therefore, supplies to EOUs are taxable under GST just like any other taxable supplies. The EOUs, to the extent of exports, are eligible for zero rating like any other exporter. (e) Forward inward remittance in Indian Rupee: Various representations have been received with respect to receipts of proceeds of supplies in Indian Rupee especially with respect to exports to Nepal, Bhutan and SEZ developer/SEZ unit. Attention is invited to Para A (v) Part-I of RBI Master Circular no. 14/2015-16 dated July I, 2015 (updated as on November 5, 2015), which states there is no restriction on invoicing of export contracts in Indian Rupees in terms of the Rules, Regulations, Notifications and Dir

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e on the same lines. The supply of services, however, to Nepal or Bhutan will be deemed to be export of services only if the payment for such services is received by the supplier in convertible foreign exchange. (f) Bank guarantee: Circular No. 1/2017-GST dated 21st July, 2017 provides, that bank guarantee should normally not exceed 15% of the bond amount. However, the Commissioner may waive off the requirement to furnish bank guarantee taking into account the facts and circumstances of each case. It is expected that this provision would be implemented liberally. Some of the instances of liberal interpretation are as follows: (i) an exporter registered with recognized Export Promotion Council can be allowed to submit bond without bank guarantee on submission of a self-attested copy of the proof of registration with a recognized Export Promotion Council. (ii) In the GST regime, registration is State-wise which means that the expression 'registered person' used in the said notifi

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ing jurisdiction over the principal place of business of the exporter. The exporter is at liberty to furnish the bond/LUT before State Tax Authority or Central Tax Authority till the administrative mechanism for assigning of taxpayers to respective authority is implemented. It is reiterated that the State Tax officers shall facilitate all exporters whether or not the exporter was registered with the State Government in the earlier regime. (i) Documents for LUT: Documents submitted as proof of fulfilling the conditions of LUT shall be accepted unless there is any evidence to the contrary. Self-declaration shall be accepted unless there is specific information otherwise. For example, a self-declaration by the exporter to the effect that he has not been prosecuted should suffice for the purposes of notification No. 16/2017 – Central tax dated 7th July, 2017 issued by CBEC. Verification, if any, may be done on post facto basis. Similarly, Status holder exporters have been given the facilit

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GST – States – 23/2017-State Tax – Dated:- 17-8-2017 – NOTIFICATION By the Commissioner of State Tax, Gujarat State, Ahmedabad Dated the 17th August, 2017 Notification No. 23/2017-State Tax No. GSL/GSTR-61/B.3 In exercise of the powers conferred by sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ) read with notification No. 21/2017-State Tax dated 08th August, 2017 published vide no. GSL/GSTR-61/B.2 dated the 08th August, 2017, the Commissioner of state tax, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronically through the common portal for the mo

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before the 28th August, 2017 28th August, 2017 (i) compute the tax payable under the said Act for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017; (ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B; (iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before the 2e August, 2017 along with the applicable interest calculated from t

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GST – States – FA-3-40/2017-1-V-(89) – Dated:- 17-8-2017 – Commercial Tax Department Mantralaya, Vallabh Bhavan, Bhopal Bhopal, the 17th August 2017 No. F-A-3-40-2017-1-V-(89) In exercise of the power conferred by sub-rule (5) of rule 61 of the Madhya Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ) and notification No. F-A-3-55-2017-1-V(87) dated 11th August, 2017 of this department, the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronically through the common portal for the month of July, 2017, tor such class of registered persons as mentioned in the correspondi

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of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017; (ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B; (iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before the 28th August, 2017 along with the applicable interest calculated from the 21st day of August. 2017 till the date of such deposit. 3. Any other registered person 20th August 201

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GST – States – FA-3-40/2017-1-V-(88) – Dated:- 17-8-2017 – Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhoapl Bhopal, the 17th August 2017 F-A-3-40-2017-1-V-(88) : In exercise of the power conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), the State Government hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:- Amendments (1) These rules may be called the Madhya Pradesh Goods and Services Tax Fifth (Amendment) Rules, 2017. (2) Save as otherwise provided, 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, 2017, (i) in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be substituted; (ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, said form , the words or after receiving a recommendation from the Ministry of Exte

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e electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules. (v) in rule 61, with effect from the 1st day of July, 2017, in sub-rule (5), for the words specify that , the words specify the man

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es Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Commissioner. ; (vii) for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:- 103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling. ; (viii) in FORM GST REG-01 under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No. shall be inserted, namely:- 16. Government departments applying for registration as suppliers may not furnish Bank Account details. ; (ix) With effect from the 22nd June, 2017 for FORM GST REG-13 , the following Form shall be substituted, namely:- Form GST REG-13 [See Rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN

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ignatory, if applicable Particulars First Name Middle Name Last name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Email address Telephone No. Designation /Status Director Identification Number (if any) PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code 8. Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name 9. Documents Uploaded The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution/ power of attorney, authorizing the applican

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suo-moto by proper officer. The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government. The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the Authorised Signatory details in the application. PAN/Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act. (ix) With effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,- (i) in item (a), for the word, figures and brackets and 140 (6) , the figures, brackets and word , 140 (6) and 140 (7) shall be substituted; (ii) in item (b), – (a) after the word, figures and brackets, section 140 (5) , the words, figures and brackets and section 140(7) shall be inserted; (b) for column heading 1, the column heading registration number of the supplier or input service distributor shall be substituted; (c) in the heading

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GST – States – 23/2017-State Tax – Dated:- 17-8-2017 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 17th August 2017. NOTIFICATION Notification No. 23/2017-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.- In exercise of the powers conferred by sub-rule (5) of the rule 61 of the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter in this notification referred to as the said rules ) and notification No. JC(HQ)-1/GST/2017/Noti/18/ADM-8, dated the 8th August 2017 published in the Government of Maharashtra Gazette, Extra-ordinary, Part II No. 66, dated the 11th August 2017, the Commissioner of State tax, Maharashtra, on the recommendations of the

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stered persons entitled to avail input tax credit in terms of section 140 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter in this notification referred to as the said Act ) read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August 2017. 28th August 2017 (i) compute the tax payable under the said Act for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August 2017 ; (ii) file FROM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B; (iii) Where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnish

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GST – States – 22/2017-State Tax – Dated:- 17-8-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 17th August 2017 NOTIFICATION Notification No. 22/2017-State Tax. MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST. 1017/C.R. 138/Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharasthra, hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :- (1) These rules may be called the Maharashtra Goods and Services Tax (Fifth Amendment) Rules, 2017. (2) Save as otherwise provided in this notification, they shall come into force with effect from the 17th August 2017. In the Maharashtra Goods and Services Tax Rules, 2017,- (1) in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be substituted ; (2) in rule 17, with effect from the 22nd June 2017,

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y of Customs in respect of Gold dore bar.-The Credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of secion 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar on the stock of gold dore bar beld on the 1st day of July 2017 or contained in gold or gold jewellery held in stock on the 1st day of July 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been make, such debit shall be within one week from the date of commencement of these Rules. (5) in rule 61, with effect from the 1st day of July 2017, in

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ipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board. ; (7) for rule 103, with effect from the 1st day of July 2017, the following rule shall be substituted, namely :- 103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling. ; (8) in FORM GST REG-01 under the heading Instructions for submission of Application for Registration , after Serial No. 15, the following Serial No. shall be inserted, namely :- 16. Government departments applying for registration as suppliers may not furnish Bank Account details. ; (9) With effect from the 22nd June 2017 for FORM GST REG-13 , the following Form shall be substituted, namely :- FORM GST REG-13 [See Rule 17] Application/Form fo

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mber Mobile Number 7. Details of Authorized Signatory, if applicable Particulars First Name Middle Name Last Name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Email Address Telephone No. Designation/Status Director Identification Number (if any) PAN [Not applicable for entities specified in clause (a) of sub-section (9) of Section 25 of the Act]. Aadhaar Number [Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act]. Are you a citizen of India? Yes/No Passport No. (in case of foreigners) Residential Address Building No./Flat No. Floor No. Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code 8. Bank Account Detials (add more if required) Account Number Type of Account IFSC Bank Name Branch Address 9. Documents Uploaded The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the c

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pplication shall be filed through Common Portal or registration can be granted suomoto by proper officer. • The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government. • The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the Authorised Signatory details in the application. • PAN/Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act. (10) With effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,- (i) in item (a), for the word, figures and brackets and 140(6) , the figures, brackets and word ,140 (6) and 140 (7) shall be substituted; (ii) in item (b),- (a) after the word, figures and brackets, section 140 (5) , the words, figures and brackets and section 140 (7) shall be inserted; (b) for column heading 1, the column heading registra

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GST – States – F.No.17(131)/ACCT/GST/2017/2344 – Dated:- 17-8-2017 – Government of Rajasthan Commercial Taxes Department NOTIFICATION Jaipur, August 17, 2017 In exercise of the powers conferred by sub-rule (5) of rule 61 of the Rajasthan Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ) and notification No. F.17(131) ACCT/GST/2017/2309, dated the 08th August, 2017, I, Alok Gupta, Commissioner of State Tax, on the recommendation of the Council, hereby specify the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronically through the common portal for the month of July, 2017, for such class of registered persons as mentioned in the corresponding entry

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or the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017; (ii) file FORM GST TRAN-1 under sub-rule (I) of rule 117 of the said Rules before the filing of GSTR-3B; (iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay-such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before the 28th August, 2017 along with the applicable interest calculated from the 21st day of August, 2017 till the date of such deposit. 3. Any other registered person 20t

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GST – States – 02-A/2017 – Dated:- 17-8-2017 – OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES Vanijya Therige Karyalaya, Gandhinagar, Bengaluru NOTIFICATION (02-A/2017) No. KGST.CR.45/17-18, Dated: 17.08.2017 In pursuance to the sub-rule (2) of rule 83 of the Karnataka Goods and Services Tax Rules, 2017, the Additional Commissioner of Commercial Taxes (Revision & Recovery), Office Of the Commissioner of Commercial Taxes (Karnataka), Gandhinagar, is hereby authorised to make such enquiry as

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GST – States – 01-E/2017 – Dated:- 17-8-2017 – (Department of Commercial Taxes) Office of the Commissioner of Commercial Taxes (Karnataka), Vanijya Therige Karyalaya, Gandhinagar, Bengaluru No. KGST.CR.01/17-18, Dated: 17.08.2017. NOTIFICATION (1-E/2017) In exercise of the powers conferred by sub-rule (5) of rule 61 of the Karnataka Goods and Services Tax Rules, 2017, read with section 39 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), conditions are being specified in column (4) pf the Table below, for furnishing the return in FORM GSTR-3B electronically through the common portal for the month of July, 2017, for such class of registered persons as mentioned in the corresponding entry in column (2) Of the said

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ly, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017; (ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B; (iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before the 28th August, 2017 along with the applicable interest calculated from the 21st day of August, 2017 till the date of such deposit. 3. Ant registered person 20th August, 2017 …

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GST – States – F.No.12(46)/FD/Tax/2017-Pt-II-75 – Dated:- 17-8-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION JAIPUR, dated: August 17, 2017 In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely: 1. Short title and commencement.- (1) These rules may be called the Rajasthan Goods and Services Tax (Fifth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. Amendment of rule 3.- in sub-rule (4) of rule 3 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, for the existing expression sixty days , the expression ninety days shall be substituted. 3. Amendment of rule 17.- In sub-rule (2) of rule 17 of the said rule, with effect from 22

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fied by the Commissioner. . 5. Amendment of rule 61.- In sub-rule (5) of rule 61 of the said rules, with effect from 1st day of July, 2017, for the existing expression specify that , the expression specify the manner and conditions subject to which the shall be substituted. 6. Amendment of rule 87.- In rule 87 of the said rule,- (a) in sub-rule (2),- (i) for the existing punctuation mark . appearing at the end, the punctuation mark : shall be substituted; and (ii) the following provisos shall be added, namely:- Provided that the, challan in Form GST generated at the common portal shall be valid for a period of fifteen days. Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (Central Act No. 13 of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excis

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ce Ruling. . 8. Amendment of Form GST REG-01.- under the heading 'Instructions for submission of Application for Registration' of Form GST REG-01, appended to the said rules, after the existing serial number 15, the following new serial number 16 and entries thereto shall be added, namely:- 16. Government departments applying for registration as suppliers may not furnish Bank Account details. 9. Substitution of Form GST REG-13.- With effect from 22nd June, 2017, the existing Form GST REG-13 shall be substituted by the following, namely:- FORM GST REG-13 [See Rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/Embassies/others State/UT- District- PART A (i) Name of the Entity (ii) Permanent Accoutnt Number (PAN) of entity [Not applicable for entities Specified in clause (a) of sub-section (9) of section 25 of the Act]. (iii) Name of the Authorised Signatory (iv) PAN of Authorised Signatory [Not applicable for entities specified in clause (a) of sub-s

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. Aadhaar Number [Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act]. Are you a citizen of India? Yes/No Passport No. (in case of foreigners) Residential Address Building No./Flat No. Floor No. Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code 8. Bank Account Detials (add more if required) Account Number Type of Account IFSC Bank Name Branch Address 9. Documents Uploaded The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorizing the applicant to represent the entity. OR The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorizing the applicant to represent the UN Body/Embassy etc. in India and link it alongwith the UIN generated and allotted t

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GST – States – 05 Re 085/2016/Taxation/A1 – Dated:- 17-8-2017 – Office of the Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai -600 005. Notification issued by Commissioner of Commercial Taxes, under CHENNAI, THURSDAY, AUGUST, 17 2017 No. 5 Re 085/2016/Taxation/A1 Aavani 1, Hevilambi, Thiruvalluvar Aandu -2048 In exercise of the powers conferred by section 168 of the Tamil Nadu Goods and Services Tax Act. 2017 (19 of 2017) (hereafter in this notification referred to as the said Act ) read with sub-rule (5) of rule 61 of the Tamil Nadu Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ), the Commissioner of State Tax on the recommendations of the Council, hereby specifies the condi

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ut tax credit in terms of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017 28th August, 2017 (i) compute the tax payable under the said Act for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017; (ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B; (iii) where the amount of tax payable under the said Act for the month of July, 2017. as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance wi

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GST – States – 05–C.T./GST – Dated:- 17-8-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 05-C.T./GST Dated: 17/08/2017 In exercise of the powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act ) read with sub-rule (5) of rule 61 of the West Bengal Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ) and notification No. 04-C.T./GST dated 08th August, 2017, the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of

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of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017 28th August, 2017 (i) compute the tax payable under the said Act for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017; (ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B; (iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of r

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GST – States – 1456-F.T. – Dated:- 17-8-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1456-F.T. Dated, Howrah, the 17th day of August, 2017 In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force with immediate effect. 2. In the West Bengal Goods and Services Tax Rules, 2017,- (i) in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be substituted; (ii) in rule 17, in sub-rule (2), after the words, said form , the words or after receiving a recommendation from the Ministry of External Affairs, Government of India shall be deemed to have been inserted with e

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(a) in sub-rule (2), the following shall be inserted, namely:- Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days: Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board. ; (b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:- Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) throu

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for entities specified in clause (a) of sub-section (9) of section 25 of the Act]. (v) Email Address of the Authorised Signatory (vi) Mobile Number of the Authorised Signatory (+91) PART B 1. Type of Entity (Choose One) UN Body Embassy Other Person 2. Country 2A. Ministry of External Affairs, Government of India Recommendation (if applicable) Letter No. Date 3. Notification details Notification No. Date 4. Address of the entity in State Building No./Flat No. Floor No. Name of the Premises/Building Road/Street City/Town/Village District Block/Taluka Latitude Longitude State PIN Code Contact Information Email Address Telephone Number Fax Number Mobile Number 7. Details of Authorized Signatory, if applicable Particulars First Name Middle Name Last Name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Email Address Telephone No. Designation/Status Director Identification Number (if any) PAN [Not applicable for entities specified in clause (a) of sub-section (9) of Se

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rated and allotted to respective UN Body/Embassy etc. 11. 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 Authorized Person : OR (Signature) Place : Date : Name of Proper Officer: Designation: Jurisdiction: Instructions for submission of application for registration for UN Bodies/Embassies/Others notified by the Government. • Every person required to obtain a unique identity number shall submit the application electronically. • Application shall be filed through Common Portal or registration can be granted suomoto by proper officer. • The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government. • The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be fi

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GST – States – FTX.90/2016/107 – Dated:- 17-8-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 17th August, 2017 FTX.90/2016/107-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 (Fifth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. Amendment of rule 3. 2. In the principal rules. in the rule 3, in sub-rule (4), for the words sixty days the words days shall be substituted. Amendment of rule 17. 3. In the in principal rules, in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, said form , the words or after receiving a

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ditional duty of Customs in respect of Gold dore bar. 44A. The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules. Amendment of rule 61 6. In the principal

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roviso shall be substituted, namely:- Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board. . Amendment of rule 103. 8. In the principal rules, for rule 103, with effect 1st day of July, 2017, the following rule shall be substituted, namely :- 103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling. Amendment in Form GST REG-01 9. In the principal rules, in FORM REG-01 , under the heading Instructions for submission of Application for Registration , after Serial No. 15, the following Serial No. shall be inserted

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commendation (if applicable) Letter No. Date 3. Notification details Notification No. Date 4. Address of the entity in State Building No./Flat No. Floor No. Name of the Premises/Building Road/Street City/Town/Village District Block/Taluka Latitude Longitude State PIN Code Contact Information Email Address Telephone number Fax Number Mobile Number 5. Details of Authorized Signatory, if applicable Particulars First Name Middle Name Last name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Email address Telephone No. Designation /Status Director Identification Number (if any) PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Roa

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orized Person: Or (Signature) Name of Proper Officer: Designation: Jurisdiction: Place: Date: Instructions for submission of application for registration for UN Bodies/Embassies/others notified by the Government. Every person required to obtain a unique identity number shall submit the application electronically. Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer. The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government. The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the Authorised Signatory details in the application. PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act. ; and Amendment in Form GST TRAN-1. 11. With effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,- (i) in it

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GST – States – 05/2017-GST – Dated:- 17-8-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF TAXES: : KAR BHAWAN Notification No. 05/2017-GST The 17th August, 2017 No. CT/GST-10/2017/192.- In exercise of the powers conferred by sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ) and notification No. CT/GST-10/2017/188 dated 8th August, 2017 (Notification No.4/2017-GST) issued by the Commissioner of Taxes, Assam, Government of Assam, published in the Assam Gazette, Extraordinary, No.463 dated the 9th August, 2017, the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table b

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28th August, 2017. 20th August, 2017 … 2. Registered persons entitled to avail input tax credit in terms of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017. 28th August 2017 3. Any other registered person 20th August 2017 (iv)…. (i) compute the tax payable under the said Act for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017; (ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B; (iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished i

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Customs – 45 /2017 – Dated:- 17-8-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS, NEW CUSTOM HOUSE, KANDLA-370210 Phone No:02836-271468/469, Fax No.02836-271467 F. No. S/20-07/AG/GST/17-18 Dated; 17/08/2017 PUBLIC NOTICE No. 45 /2017 Subject: Continuation of pre-GST rates of Rebate of State Levies (ROSL.) for transition period of three months i.e. 1.7.2017 to 30.9.2017 for Export of Garments and textile made-up articles-reg. Attention is drawn to Ministry's Circular Nos. 43/2016-Customs dated 31.8.2016, 08/2017-Customs dated 203.2017 and 28/2017-Customs dated 6.7.2017 regarding Implementation of Ministry of Textiles' (MOT) Scheme for Rebate of State Levies (ROSL) for export of garments and textile made-up articles. 2. In this regard,

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already been made in period 1.7.2017 to 4.8.2017, for which the revised undertaking is not possible to be furnished electronically alongwith the shipping bills already filed, exporters need to submit an undertaking to the Customs in the manual format as annexed to this Circular. This could be a single undertaking covering export products in the various shipping bills of the exporter. The revised undertaking shall be irrespective of declaration/undertaking, if any, given earlier. 4. In terms of discussions held in MOT, Export Promotion Councils shall assist exporters to file such undertaking. The officer/s sanctioning the ROSL should ensure that the amount is paid upon such undertaking being submitted by an exporter. The exporters may also

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GST – States – 22/2017-State Tax – Dated:- 17-8-2017 – Commercial Tax Department Mantralya, Mahanadi Bhawan, Naya Raipur Notification No. 22/2017 -State Tax Naya Raipur, the 17th August 2017 No. F-10-63/2017/CT/V (112):- In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax, 201 7, namely :- 2. (1) These rules may be called the Chhattisgarh Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they Shall come into force on the date of their publication in the Official Gazette. 2. In the Chhattisgarh Goods and Services Tax Rules, 2017,- (i) in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be substituted; (ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, said form the words or after receiving a recommendatio

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the shall be substituted; (v) in rule 87,- (a) in sub-rule (2), the following shall be inserted, namely:- Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days. Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board. ; (b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:- Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may als

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t – PART A (i) Name of the Entity (ii) Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (iii) Name of the Authorised Signatory (iv) PAN of Authorised Signatory (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (v) Email Address of the Authorised Signatory (vi) Mobile Number of the Authorised Signatory (+91) PART B 1. Type of Entity (Choose one) UN Body __ Embassy____ Other Person __ 2. Country 2A. Ministry of External Affairs, Government of India Recommendation (if applicable) Letter No. Date 3. Notification details Notification No. Date 4. Address of the entity in State Building No./Flat No. Floor No. Name of the Premises/Building Road/Street City/Town/Village District Block/Taluka Latitude Longitude State PIN Code Contact Information Email Address Telephone number Fax Number Mobile Number 7. 7. Details of Authorized Signatory, if applicable Particu

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the entity. Or The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the UN Body / Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body/ Embassy etc. 10. 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 Authorized Person: Or (Signature) Name of Proper Officer: Designation: Jurisdiction: Place: Date: Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the Government. Every person required to obtain a unique identity number shall submit the application electronically. Application shall be filed through Common Portal or registration can be granted suo-moto

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GST – States – 05/2017 – Dated:- 17-8-2017 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIOER OF TAXES NAGALAND: DIMAPUR Dated Kohima, the 17th August, 2017 NOTIFICATION-05/2017 NO.CT/LEG/GST-NT /12/17:In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act ) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ) the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronically through the common portal for the month of J

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e 28th August, 2017. 28th August, 2017 (i) compute the tax payable under the said Act for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017; (ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-38; (iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before the 28th August 2017 along with the applicable interest calculated from the 21st

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GST – States – FIN/REV-3/GST/1/08 (Pt-1)/423 – Dated:- 17-8-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08 (Pt-1)/423 Dated: 17th August 2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Nagaland Goods and Services Tax (Fifth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force with effect from 17th August 2017. 2. In the Nagaland Goods and Services Tax Rules, 2017, (i) in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be substituted; (ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, said form , the words or after receiving a recommendation from the Ministry of External Affairs, Government of India sha

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s of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dare bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules. (v) in rule 61, with effect from the 1st day of July, 2017, in sub-rule (5), for the words specify that , the words specify the manner and conditions subject to which the

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the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board. ; (vii) for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:- 103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling. ; (viii) in FORM GST REG-01 under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No. shall be inserted, namely:- 16. Government departments applying for registration as suppliers may not furnish Bank Account details. ; (ix) With effect from the 22nd June, 2017 for FORM GST REG-13 , the following Form shall be substituted, namely:- FORM GST REG-13 [See Rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others State /UT – District – P

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ars First Name Middle Name Last name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Email address Telephone No. Designation /Status Director Identification Number (if any) PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code 8. Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name Branch Address 9. Documents Uploaded The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent t

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y proper officer. The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government. The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the Authorised Signatory details in the application. PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act. ; and (x) with effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,- (i) in item (a), for the word, figures and brackets and 140 (6) , the figures, brackets and word , 140 (6) and 140 (7) shall be substituted; and (ii) in item (b), – (a) after the word, figures and brackets, section 140 (5) , the words, figures and brackets and section 140(7) shall be inserted; (b) for column heading 1, the column heading registration number of the supplier or input service distributor shall be substituted; and (c) in the he

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GST – States – S.R.O. No. 367/2017 – Dated:- 17-8-2017 – FINANCE DEPARTMENT NOTIFICATION The 17th August, 2017 S.R.O. No. 367/2017 – 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 recommendation 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 (Fourth Amendment) Rules, 2017. (2) Rules 1,2,5,7 and 9 of these rules shall come into force at once. (3) Rules 3 and 10 of these rules shall be deemed to have come into force on the 24th June, 2017. (4) Rules 4,6,8 and 11 of these rules shall be deemed to have come into force on the 1st July, 2017. 2. In the Odisha Goods and Services Tax Rules, 2017(hereinafter referred to as the said rules), in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be sub

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shall be inserted, namely:- 44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.-The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of Section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made there from and where such supply has already been made, such debit shall be within one week from the date of commenc

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access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board. 8. In the said rules, for rule 103, the following rule shall be substituted, namely:- 103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling. 9. In the said rules, in FORM GST REG-01 under the heading Instructions for submission of Application for Registration , after Serial No. 15, the following Serial No. shall be inserted, namely:- 16. Government departments applying for registration as suppliers may not furnish Bank Account details. 10. In the said rules, for FORM GST REG-13 , the following Form shall be substituted, namely:

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ntact Information Email Address Telephone number Fax Number Mobile Number 7. Details of Authorized Signatory, if applicable Particulars First Name Middle Name Last name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Other> Mobile Number Email address Telephone No. Designation/Status Director Identification Number (if any) PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code 8 Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name Branch Address 9. Documents Uploaded The authorized person who is in possession of the documentary evidence s

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number shall submit the application electronically. Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer. The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government. The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the Authorised Signatory details in the application. PAN/Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act. 11. In the said rules, in FORM GST TRAN-1, in Serial No. 7,- (i) in item (a), for the word, figures and brackets and 140 (6) , the figures, brackets and word , 140 (6) and 140 (7) shall be substituted; (ii) in item (b), – (a) after the word, figures and brackets, section 140 (5) , the words, figures and brackets and section 140(7) shall be inserted; (b) for column heading 1, the column headi

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GST – States – CT/12520/POL-41/1/12017 – Dated:- 17-8-2017 – OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES ODISHA, CUTTACK Dated 17.8.17 No. /CT/12520/POL-41/1/12017 NOTIFICATION In exercise of the powers conferred by section 168 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this notification referred to as the said Act ) read with sub-rule (5) of rule 61 of the Odisha Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ) and notification No. 12250 dated the 08th August, 2017, the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronically thr

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ng to file FORM GST TRAN-1 on or before the 28th August, 2017 28th August, 2017 (i) compute the tax payable under the said Act for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017; (ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B; (iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before the 28th August, 2017 along with the ap

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GST – States – G.O. Ms. No. 092 – Dated:- 17-8-2017 – NOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT [G.O. Ms. No. 92, Commercial Taxes and Registration (B1), 17th August 2017, Aavani 1, Hevilambi, Thiruvalluvar Aandu-2048.] No. SRO A-38(c)/2017. In exercise of the powers conferred by Section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Tamil Nadu Goods and Services Tax (Second Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Tamil Nadu Goods and Services Tax Rules, 2017. (i) in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be substituted; (ii) in rule 17, with effect from the 29th June, 2017, in sub-rule (2), after the words, said fo

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.-The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of Section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules. (v) in rule 61, with effect from the 29th day of June, 2017, in sub-rule (5), for the words specif

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he Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board. ; (vii) for rule 103, with effect from the 29th day of June, 2017, the following rule shall be substituted, namely:- 103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling. ; (viii) in FORM GST REG-01 under the heading Instructions for submission of Application for Registration , after Serial No. 15, the following Serial No. shall be inserted, namely:- 16. Government departments applying for registration as suppliers may not furnish Bank Account details. ; (ix) With effect from the 29th June, 2017 for FORM GST REG-13 , the following Form shall be substituted, namely:- FORM GST REG-13 (See Rule 17) Application/Form for grant of Unique Identity Numb

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tails of Authorized Signatory, if applicable Particulars First Name Middle Name Last Name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number E-mail address Telephone No. Designation /Status Director Identification Number (if any) PAN (Not applicable for entities specified in clause (a) of sub-section (9) of Section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of (section 25 of the Act) Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code 6. Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name Branch Address 7. Documents Uploaded The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution / powe

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gh Common Portal or registration can be granted suo-moto by proper officer. The application fi led on the Common Portal is required to be signed electronically or through any other mode as specified by the Government. The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the Authorised Signatory details in the application. PAN/Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act. (x) With effect from the 29th day of June, 2017, in FORM GST TRAN-1 in Serial No. 7,- (i) in item (a), for the word, figures and brackets and 140 (6) , the figures, brackets and word , 140 (6) and 140 (7) shall be substituted; (ii) in item (b), – (a) after the word, figures and brackets, section 140 (5) , the words, figures and brackets and Section 140(7) shall be inserted; (b) for column heading 1, the column heading registration number of the supplier or input service dis

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GST – States – 22/2017 – State Tax – Dated:- 17-8-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 22/2017 – State Tax 17th August, 2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Sikkim Goods and Services Tax (Fifth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Sikkim Goods and Services Tax Rules, 2017, (i) in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be substituted; (ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, said form , the words or after receiving a recommendation from the Ministry of External Affai

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credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules. (v) in rule 61, with effect from the 1st day of July, 2017, in sub-rule (5), for the words specify that , the words specify the manner and cond

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(13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board. ; (vii) for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:- 103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling. ; (viii) in FORM GST REG-01 under the heading Instructions for submission of Application for Registration , after Serial No. 15, the following Serial No. shall be inserted, namely:- 16. Government departments applying for registration as suppliers may not furnish Bank Account details. ; (ix) With effect from the 22nd June, 2017 for FORM GST REG-13 , the following Form shall be substituted, namely:- Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue & Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) V

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GST – States – 02-A/2017 – Dated:- 17-8-2017 – OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES Vanijya Therige Karyalaya, Gandhinagar, Bengaluru NOTIFICATION (02-A/2017) No. KGST.CR.45/17-18, Dated: 17.08.2017 In pursuance to the sub-rule (2) of rule 83 of the Karnataka Goods and Services Tax Rules, 2017, the Additional Commissioner of Commercial Taxes (Revision & Recovery), Office of the Commissioner of Commercial Taxes (Karnataka), Gandhinagar, Bengaluru-560009 is hereby authorised to make

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GST – States – CGGST/01/2017(05) – Dated:- 17-8-2017 – Commissioner of State Tax Chhattisgarh, Raipur Notification Raipur, dated : 17.08.2017 No./CGGST/01/2017 (05) – In exercise of the powers conferred by sub-rule (5) of rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as "the said Rules") and notification 3 dated 08th August, 2017, on the recommendations of the Council, it is specified hereby the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronically through the common portal for the month of July, 2017, for such class of registered persons as mentioned in the corresponding entry in column (2) of the said Table, by the date

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;tax payable under the said Act" for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017; (ii) file FORM GST TRAN-1 under sub-rule (I) of rule 117 of the said Rules before the filing of GSTR-3B; (iii) where the amount of tax payable under the Chhattisgarh Goods and Service Tax Act, 2017 for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before the 28th August, 2017 along with the applicable interest calculated from the 21st day of Aug

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