Author: admin_gst

GST – States – SRO. 338 – Dated:- 17-8-2017 – Government of Jammu and Kashmir Finance Department Notification Srinagar, the 17th of August, 2017 SRO 338:- In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V. of 2017), the Government on the recommendation of council hereby makes the following amendments in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:- (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 inserted; (iii) in rule 40, with effect from the 8th of July,2017,in sub-rule (1), for clause (b), the following shall be substituted, namely:- "(b) the registered person shall within a period of thirty days from the date of b

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e substituted; namely:- "103. The Government shall appoint officers not below the rank of Deputy Commissioner as member of the Authority for Advance Ruling."; (vii) In rule 118, with effect from the 8th of July, 2017, for the words and sign "Clause(c ) wherever appearing, the words and sign "Clause(b )" shall be substituted; (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) 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 – PART A (i) Name of the Entity (ii) Permanent Account Number (PAN) of entity (Not applicable for entities specified in cl

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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 the entity. Or The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents inc

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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 8th of July 2017 in FORM GST TRAN-1 in Serial No. 7,- (i) in item (a), for the word, figures and sign "and 140 (6)", the figures, sign and word ", 140 (6) and 140 (7) shall be substituted; (ii) in item (b), – (a) after the word, figures and sign, "section 140 (5)", the words, figures and sign "and section 140(7)" shall be added; (b) for column heading 1, the column heading "registration number of the supplier or input service distributor" shall be substituted; (c) in the heading of column 8, after the words "Eligible duties and taxes", the sign and words "(central taxes)" shall be inse

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Goods and Services Tax – Started By: – pawan singhal – Dated:- 16-8-2017 Last Replied Date:- 18-8-2017 – if Registered person made Self invoice for Rcm expenses. is it shown in debtor side in balance sheet. if no then how to do entry in books of account. if rp paid gst 18000 as reverse charge on pur of 100000. then he issued self invoice of rs.100000+gst 18000. Then how to show in books of account. sales+self invoice. then how to show in balance sheet… – Reply By THYAGARAJAN KALYANASUNDARAM – The Reply = Dear sir, This is not sales this is nothing but purchase of goods or services or both. First make the due entry and then make the payment entry in the books of accounts. – Reply By pawan singhal – The Reply = But sir as per rule in Rever

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Vamsi Krishna – The Reply = No need of posting sale invoice.While booking the unregistered/RCM entries you can debit the RCM Receivable-CGST/SGST/IGST ( Current Asset) and credit respective RCM Payable- CGST/SGST/IGST Payable ( Current Liabilities).The movement you discharge the liability your GST payable account will get nullified & then adjust your RCM Receivable GL against any GST liability.No need to book debtor in this case. This is sale only with respect to GST but not actual. – Reply By VIJAYANT DUBEY – The Reply = SIR, IN CASE OF RCM WHAT IS THE RESPONSBILITY OF SERVICE PROVIDER IN RELATION OF RETURNS AND INNVOICE – Reply By Kishan Barai – The Reply = Self invoice is not required, you can show RCM on GST 3B form – Reply By VIJAY

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Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 16-8-2017 Last Replied Date:- 18-8-2017 – Dear Experts,If registered person who is part of state govt, doing Commission business for the facilitation of trading of goods between two parties those parties might be registered or not. In such cases, trading of goods are in some cases fully exempt or fully taxable or partially exempt and partially taxable. How GST will applicable on trading of exempted goods or nil rated goods ? Is there any difference on commission on trading of exempt goods or taxable goods ? What are the GST applicability for the govt entity in this scenario ? – Reply By Rajagopalan Ranganathan – The Reply = Sir, Commission business for the facilitation of tra

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Goods and Services Tax – Started By: – Velayutham Panchatcharam – Dated:- 16-8-2017 Last Replied Date:- 13-9-2017 – Dear Experts,Can anybody explain the applicability of RCM for SEZ Developers / Units as SEZ is coming under IGST?RegardsPanch – Reply By KASTURI SETHI – The Reply = Supply of goods or service to SEZ is export out of country. Export is zero rated. So question of RCM for SEZ arises in your mind ? – Reply By RameshBabu Kari – The Reply = Dear sir,If registered SEZ unit purchases goods/services from unregistered person, does this same like normal case ? – Reply By KASTURI SETHI – The Reply = Treat the exported goods as GST paid. If unregistered person supplies to SEZ, that is also export. – Reply By HimansuSekhar Sha – The Reply

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Yes I agree with you. Zero rate of GST is also a rate of GST. It is one of the five slabs. Hence in this context we can say exported goods are to be treated as GST paid. SEZ is with in ambit of GST. – Reply By Velayutham Panchatcharam – The Reply = Dear Experts,Thanks for your valuable reply and clarifications. So based on the above, RCM is not applicable for SEZ whether supply from DTA by registered or unregistered dealer. Please correct me if I am wrong.RegardsPanch – Reply By Kishan Barai – The Reply = Great reply by all experts but let me make one clarification that Exports Business does not require mendatory GST registration. One can export goods / Supply goods to SEZ without GST Registration but to claim ITC it is required. – Reply By

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Goods and Services Tax – Started By: – THYAGARAJAN KALYANASUNDARAM – Dated:- 16-8-2017 Last Replied Date:- 17-8-2017 – Dear Experts, Could you please explain, one of my client rendering surveyor services of various customers are located outside tamilnadu. As per section 12(3)(a) of IGST act says that; if it is directly in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work. The POS shall be the location at which the immovable property or boat or vessel is located or intended to be located. Q1: whether

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Payment of GST against outward supplies of July 17 – Goods and Services Tax – Started By: – MohanLal tiwari – Dated:- 16-8-2017 Last Replied Date:- 20-8-2017 – Dear Experts, Your expert advise is requested regarding payment of GST against outward supplies of July'17 and utilizing credit of ITC against inward supplies of July and Cenvat credit for which required ER-1 has been filed. – Reply By RAMESH PRAJAPATI – The Reply = It has been informed by GST twitter of GOI that credit can be used for payment of tax. Please declare credit in GSTR-3B and utilize for payment. There is no opening and closing balance column in GSTR-3B so you have to show it as credit taken. – Reply By MohanLal tiwari – The Reply = Thanks Mr Prajapati, 1st of all twe

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t ledger the amount of CENVAT (or VAT credit) credit carried forward in the return of the last period before the appointed day, subject to the conditions stated therein. (Section 140(1) of the CGST/SGST Act. The conditions are that: – (i) the said amount of credit is admissible as input tax credit under this Act; (ii) the registered person has furnished all the returns required under the existing law (i.e. Central Excise and VAT) for the period of six months immediately preceding the appointed date; (iii) the said amount of credit does not relate to goods sold under notifications no. ……and claiming refund of VAT paid thereon Under SGST law there will be one more condition as given below: – So much of the said credit as is attr

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te. As per rule 117 (1) of CGST Rules, 2017, to avail the credit you have to submit a duly signed declaration electronically on common portal in Form GST TRAN-1. – Reply By KASTURI SETHI – The Reply = I support the views of Sh.Ranganathan Sir and Sh. Himanshu Sha Ji. I have observed that most of inward supply invoices have not been uploaded in common portal which was to start from 5.8.2017. TRANS-1 is required to be filled up by 31.8.2017. One of my clients has also faced such problem due to non-filing of TRANS-1 and non-uploading of inward supplies invoice by their supplier. Final return is GSTR 3. If all the inward supply invoices are uploaded and TRANS-1 is uploaded, the system will automatically give due benefit after auto rectification

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Goods and Services Tax – GST – Dated:- 16-8-2017 – The Cabinet Committee on Economic Affairs chaired by the Prime Minister Shri Narendra Modi today has given its approval to the Scheme of providing Budgetary Support under Goods and Service Tax Regime for the eligible industrial units located in State of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North Eastern States including Sikkim. Budgetary support of ₹ 27,413 crore for the said Scheme has been approved for the period from 1.7.2017 till 31.03.2027 for such industrial units located in aforesaid States which availed the benefit of Central Excise exemption prior to coming into force of GST regime. The Government of India was implementing North East Industrial and Investme

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GST – States – Issues related to Bond/Letter of Undertaking (LUT) for Export payment of Integrated Goods & Service Tax (IGST) – Delhi Govt prescribes procedure and manner for furnishing the application with Bond / LUT – TMI Updates – Highlights

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Goods and Services Tax – Works Contract for construction of Flats, Complex — Builders to pass on GST benefit to buyer otherwise anti-profiteering provisions of Section 171 of GST Act to apply – Circular – TMI Updates – Highlights

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Goods and Services Tax – List of Reduced Tax Liabilities under GST regime in comparison to present combined Indirect Tax rates – Circular – TMI Updates – Highlights

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Goods and Services Tax – GST – By: – RAMESH PRAJAPATI – Dated:- 16-8-2017 Last Replied Date:- 17-8-2017 – Circular No 26/2017-Cus dated 01.07.2017 provides that the exporter may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied, in accordance with the provisions of section 54 (Refunds) of the Central Goods and Services Tax Act or the rules made there under (i.e. the Central Goods and Service Tax Rules, 2017). Further, Para 5 of the circular ibid stipulates that the procedure for refund is that a registered person shall not be required to file any application for refund of integrated

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ically transmit back to the common portal a confirmation that the goods covered by the said invoices have been exported out of India. Upon receipt of information regarding furnishing of valid return in FORM GSTR-3 from the common portal, the Customs system shall process the claim for refund and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration particulars. Government has allowed a grace period to the registrants to file returns under the new GST Law. Therefore, this refund procedure shall as a consequence come into operation only when the registrants file the above mentioned returns. Further, the ex

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GST but they are facing problems in putting details of GST Tax Invoice in INR and Export Invoice in foreign currency at the time of filing of shipping bills. It has also been noticed that the Shipping Bills generated by EDI is not in the same format as notified by the Notification No. 60 /2017-Customs (N.T.) dated 29th June, 2017. It means that there may be some difficulties in sharing of informations from Customs to GSTN for verification, consequently refund of IGST may be delayed. Hope the authorities will do something to help exporters in order to get their refunds timely without any problem. – Reply By Yatin Bhopi – The Reply = Author has rightly pointed out the issue. We are also in confusion whether details of GST tax invoice (in Rs.)

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 16-8-2017 – GST is now a reality with its mega launch on the midnight of 30th June, 2017 and 1st July, 2017. With about three weeks into GST regime, there have been many teething problems and issues requiring clarity by the tax payers on taxability, tax rates and other procedural aspects. The Government has been very open on this and is coming out with clarifications promptly in many forms, viz, direct interface, webinars, FAQ's, tweets, Circulars, Press Releases and Advertisements. Some of the important issues as clarified are discussed in this write up. TDS on GST TDS (Income Tax) shall not be applicable or deductible on GST component (includes CGST / IGST / SGST / UTGST or even cess). It has been clarified by CBDT vide Circular No. 23/2017 dated 19.07.2017 that wherever in terms of the agreement or contract between the payer and the payee, the component of GST on services comprised in the amount payable to a resi

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) to a registered person (the jeweller in this case) will be paid by the registered person (the jeweller in this case) under reverse charge mechanism. This provision, however, has to be read in conjunction with section 2(105) read with section 7 of the said Act. Section 2 (105) defines supplier as a person supplying the goods or services. Section 7 provides that a supply is a transaction, for a consideration by a person in the course or furtherance of business. Even though the sale of old gold by an individual is for a consideration, it cannot be said to be in the course or furtherance of his business (as selling old gold jewellery is not the business of the said individual), and hence does not qualify to be a supply per se. Accordingly the sale of old jewellery by an individual to a jeweller will not attract the provisions of section 9(4) and jeweller will not be liable to pay tax under reverse charge mechanism on such purchases. However, if an unregistered supplier of gold ornaments

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be entitled to ITC in respect of taxes paid by them on capital goods (generators, water pumps, lawn furniture etc.), goods (taps, pipes, other sanitary/hardware fillings etc.) and input services such as repair and maintenance services. ITC of Central Excise and VAT paid on goods and capital goods was not available in the pre-GST period and these were a cost to the RWA. There is no change made to services provided by the Housing Society (RWA) to its members in the GST era. Hostel facilities by Educational Institutions Services provided by an educational institution to students, faculty and staff are fully exempt. Educational institution has been defined as an institution imparting pre-school education and education up to higher secondary school or equivalent; education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; education as a part of an approved vocational education course. Services of lodging/boarding in hostels provided b

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ions. Gifts to Employees Gifts upto a value of ₹ 50,000/- per year by an employer to his employee are outside the ambit of GST. However, gifts of value more than ₹ 50,000/- made without consideration are subject to GST, when made in the course or furtherance of business. The services by an employee to the employer in the course of or in relation to his employment is outside the scope of GST (neither supply of goods or supply of services). It follows that supply by the employer to the employee in terms of contractual agreement entered into between the employer and the employee, will not be subjected to GST. Gift has not been defined in the GST law. In common parlance, gift is made without consideration, is voluntary in nature and is made occasionally. It cannot be demanded as a matter of right by the employee and the employee cannot move a court of law for obtaining a gift. If such services are provided free of charge to all the employees by the employer then the same will n

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Goods and Services Tax – Started By: – S R AGRAWAL – Dated:- 16-8-2017 Last Replied Date:- 17-8-2017 – Dear Experts, I have to submit if the Input Tax Credit will be admissible in case Capital Goods as defined under Rule 2(a) of the CENVAT Credit Rules, 2004 cleared prior to 01.07.2017 and received in the factory of manufacturer after 01.07.2017? Section 140 of CGST Act, 2017 contains the transitional provisions and Sub-section (5) relating to Inputs and Input Services, but no such provisions are found in respect of Capital Goods. Kindly advise. Thanks, S R AGRAWAL. – Reply By KASTURI SETHI – The Reply = There was some restriction for taking ITC on Capital goods during transition period. So the word, Capital Goods' does not find place.

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e unavailed CENVAT credit in respect of capital goods, not carried forward in a return, furnished under the existing law by him, for the period ending with the day immediately preceding the appointed day in such manner as may be prescribed: Provided that the registered person shall not be allowed to take credit unless the said credit was admissible as CENVAT credit under the existing law and is also admissible as input tax credit under this Act. Explanation.-For the purposes of this sub-section, the expression unavailed CENVAT credit means the amount that remains after subtracting the amount of CENVAT credit already availed in respect of capital goods by the taxable person under the existing law from the aggregate amount of CENVAT credit to

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l goods in its ambit, in my opinion, it is an unintentional error and you may please take up the matter with the authorities concerned and the same will be remedied. – Reply By KASTURI SETHI – The Reply = Peruse definition of Capital Goods as per Section 2 (19) of CGST Act, 2017. The goods which have been capitalised on the books of account on those goods input tax credit can be claimed and used ____________. Capitalisation is important to avail ITC. In other words, the definition of ITC includes capitalised goods also. Emphasis is supplied on capitalisation. – Reply By Ganeshan Kalyani – The Reply = Input and input services supplied pre GST but invoice received and accounted in the books in the month of July was allowed for 30 days from th

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Goods and Services Tax – Started By: – sridharan Visu – Dated:- 16-8-2017 Last Replied Date:- 24-9-2017 – Hi all,We are man power supplying company (Except Security personnel we provide all kind of manpower) we are subjected to charge GST @18%My Doubt is when we raise our bill like mentioned below:Manpower supply Charges 100000SGST @ 9% 9000CGST @ 9% 9000Total value 118000Here, the doubt is whether the recipient of service should deduct tax at source @ 2% on 100000 or 118000.Kindly Clarify my doubt.Thanks in advance:-)RgdsSridharan – Reply By KASTURI SETHI – The Reply = The value of supply shall be taken as the amount excluding CGST, SGST, IGST, UTSGST. TDS is i.e. on 100,000/- . – Reply By Rajagopalan Ranganathan – The Reply = Sir, Sectio

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Goods and Services Tax – Started By: – ICAT Natrip – Dated:- 16-8-2017 Last Replied Date:- 17-8-2017 – We have filed our GST 3B return. But due to oversight , eligible input tax credit amount has been mentioned in column of ineligible input tax credit. Status of GST 3B is submitted. Due to this we are unable to set off our tax liability form input credit. Please assist to us in this regard. – Reply By Vamsi Krishna – The Reply = As per the FAQs answered by Mr.Shashi Bhushan (VP of GSTN) in the

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Goods and Services Tax – Started By: – Ramakrishnan Seshadri – Dated:- 16-8-2017 Last Replied Date:- 21-8-2017 – DEar SirWe are hires buses and vans for transporting our staff towards pick up and drop to our factory from their point.Our question what is the gst rate to be charged by the transporters.Some transporters saying they will charge 18% . what it is correct 5% or 18%Please clarify.Thanks & Regards,S.Ramakrishnan – Reply By Vamsi Krishna – The Reply = Pls refer HSN code.9964 which mentions Transportation of passengers by motorcab where cost of fuel is included in the consideration, then rate of tax is 5% provided the credit of input tax charged on goods and services used in supplying the service has not been taken. Most of the G

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Goods and Services Tax – GST – Dated:- 16-8-2017 – New Delhi, Aug 15 (PTI) The abolition of inter-state check posts after the implementation of GST has reduced time for movement of goods by 30 per cent and saved thousands of crores of rupees, Prime Minister Narendra Modi said today. The Goods and Services Tax, which unified more than a dozen central and state levies, is a result of cooperative federalism and its smooth rollout from July 1 has increased efficiencies of business, he said. Addressing the nation from the ramparts of the Red Fort on the occasion of 71st Independence Day, Modi said technology has made the rollout smooth in a short span on time. Trucks (carrying goods) are saving 30 per cent (travel) time post GST as check posts

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ial and location-based tax compliance, resulting in delays in delivery of goods and cause environment pollution as trucks queue up for clearance. Modi said crores of people are behind the success of GST and the implementation of the new indirect tax regime is an example of the benefits that can be reaped if there is cooperative federalism in place between the Centre and states. Technology is a miracle. Some find it astonishing that GST has been rolled out in such a vast country in such short span of time, he said. He said in initiatives like GST, ease of doing business and cleanliness drive, the Centre and states have worked shoulder to shoulder to make them a success. He said the steps taken by the government will benefit the country and w

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Customs – 72/2017 – Dated:- 16-8-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 72/2017 – Customs New Delhi, the 16th August, 2017 G.S.R. 1019 (E)- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.27/2002 – Customs dated the 1st March, 2002 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 124(E), dated the 1st March, 2002 except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (1) of the Table annexed hereto, from the payment of so much of the customs duty leviable thereon under First Schedule to the Customs Tariff Act, 1975 (51 of 1975)

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xceeding 18 months from the date of said import, as the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, may allow; (5) where the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, grants extension of the aforesaid period for re-export, the importer shall pay the difference between the duty payable under the relevant clause in column (3) and the duty already paid at the time of their import; (6) the importer executes a bond, with a bank guarantee, undertaking- (a) to pay integrated tax leviable under sub-section (1) of section 5 of the Integrated Goods and Services Act, 2017 on supply of service covered by items 1(b) or 5(f) of Schedule II of the Central Goods and Services Act, 2017; (b) to re-export the said goods within three months of the date of import or within the aforesaid extended period; (c) to produce the goods before the Assistant Commissioner of Customs or the Deputy Commissioner of Custom

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; (iii)goods which are re-exported after six months, but within nine months, of the date of import, so much of the duty of customs as is in excess of the amount calculated at the rate of twenty-five per cent.; (iv) goods which are re-exported after nine months, but within twelve months, of the date of import, so much of the duty of customs as is in excess of the amount calculated at the rate of thirty per cent.; (v) goods which are re-exported after twelve months, but within fifteen months, of the date of import, so much of the duty of customs as is in excess of the amount calculated at the rate of thirty-five per cent.; (vi) goods which are re-exported after fifteen months, but within eighteen months, of the date of import, so much of the duty of customs as is in excess of the amount calculated at the rate of forty per cent., of the aggregate of the duties of customs, which would be leviable under the Customs Act, 1962 read with any notification for the time being in force in respect

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GST – States – 01/2017-State Tax – Dated:- 16-8-2017 – GOVERNMENT OF THE NCT OF DELHI DEPARTMENT OF TRADE AND TAXES (GST-POLICY BRANCH) VYAPAR BHAWAN: I.P.ESTATE: NEW DELHI-02 No.F.2 (3)/Policy-GST/2017/658-69 Dated:16-08-2017 Notification No. 01/2017-State Tax No. F.2 (3)/Policy-GST/2017; -In pursuance to notifications no.18/2017 dated 08.08.2017, 19/2017 dated 08.08.2017, 20/2017 dated 08.08.2017 issued by Government of India, extending the date for filing GSTR-1, GSTR-2, GSTR-3 and notification no. 21/2017 dated 08.08.2017, regarding the requirement to file return in Form GSTR-3B, I, H. Rajesh Prasad, Commissioner, State Tax, Delhi, in exercise of the powers conferred by sub rule (5) of rule 61 of the Delhi Goods and Services Tax Rules,

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GST – States – F.IV-3(15)-TAX/2017/7237-52 – Dated:- 16-8-2017 – GOVERNMENT OF TRIPURA OFFICE OF THE COMMISSIONER OF TAXES P.N. COMPLEX, GURKHABASTI, AGARTALA No. F.IV-3(15)-TAX/2017/7237-52 Dated, Agartala, the 16th August, 2017 ORDER In exercise of the power conferred by sub-section (1) of section 5 read with sub-section (91) of section 2 of the Tripura State Goods and Services Tax Act, 2017 and the rules made thereunder, the Chief Commissioner of State Tax, Tripura hereby assigns the proper officers referred to in different sections of the said Act mentioned in column (2) to the officers specified in column (3) of the Table below, subject to the condition that the function so assigned shall be exercised only within their respective juri

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(2), & 66(6) Special Commissioner of State Tax, Additional Commissioner of State Tax, Joint Commissioner of State Tax, Deputy Commissioner of State Tax, Assistant Commissioner of State Tax. 14. 67(1) & 67(2) Special Commissioner of State Tax, Additional Commissioner of State Tax, Joint Commissioner of State Tax, 15. 67(3), 67(5), 67(6) & 67(7) except proviso to sub-section (7) Special Commissioner of State Tax, Additional Commissioner of State Tax, Joint Commissioner of State Tax, Deputy Commissioner of State Tax, Assistant Commissioner of State Tax. Superintended of State Tax. 16. Proviso to sub-section (7) of Section 67 Special Commissioner of State Tax, Additional Commissioner of State Tax, Joint Commissioner of State Tax, 17

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perintended of State Tax. 22. 74 Superintended of State Tax. 23. 75 Superintended of State Tax. 24. 76 Superintended of State Tax. 25. 78 Superintended of State Tax. 26. 79 Superintended of State Tax. 27. 81 Superintended of State Tax. 28. 123 Superintended of State Tax. 29. 126, 127 & 129 Special Commissioner of State Tax, Additional Commissioner of State Tax, Joint Commissioner of State Tax, Deputy Commissioner of State Tax, Assistant Commissioner of State Tax. Superintended of State Tax. 30. 130 Special Commissioner of State Tax, Additional Commissioner of State Tax, Joint Commissioner of State Tax, 31. 142(1) & 142(2) Superintended of State Tax. 32. 153 Special Commissioner of State Tax, Additional Commissioner of State Tax, Joi

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GST – States – F.IV-3(15)-TAX/2017/7205-20 – Dated:- 16-8-2017 – No.F.IV-3(15)-TAX/2017/7205-20 GOVERNMENT OF TRIPURA OFFICE OF THE COMMISSIONER OF TAXES P.N. COMPLEX, GURKHABASTI, AGARTALA Dated, Agartala, the 16th August, 2017. ORDER In exercise of the powers conferred by sub-section (2) of section 4 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No 9 of 2017), the Chief Commissioner of State Tax hereby orders that the following classes of officers shall exercise the power

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GST – States – F.IV-3(15)-TAX/2017/7221-36 – Dated:- 16-8-2017 – NO.F.IV-3(15)-TAX/2017/7221-36 GOVERNMENT OF TRIPURA OFFICE OF THE COMMISSIONER OF TAXES P.N. COMPLEX, GURKHABASTI, AGARTALA Dated, Agartala, the 16th August, 2017. ORDER In exercise of the power conferred by sub-section (1) of section 5 read with sub-section (91) of section 2 of the Tripura State Goods and Services Tax Act, 2017 and the rules made thereunder, the Chief Commissioner of State Tax, Tripura hereby assigns the proper

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Customs – PUBLIC NOTICE NO. 31/2017 – Dated:- 16-8-2017 – Ministry of Finance Department of Revenue Office of the Commissioner of Customs Custom House, New Harbour Estate, Thoothukudi – 628004. C. No. VIII/48/06/2016-Cus.Pol. Date: 16.08.2017 PUBLIC NOTICE NO. 31/2017 Sub: Continuation of pre-GST rates of Rebate of State Levies (ROSL) for transition period of three months i.e. 01.07.2017 to 30.09.2017 for Export of Garments and textile made-up articles.-Reg. Attention of all Exporters / Importers/ Custom8rokers/ Clearing Agents / Steamer Agents/ Shipping agents/ Trade and Industry and Public is invited to the Circular No. 34/2017-Cus dated 09.08.2017 on the above cited subject. 2. Attention is also drawn to Ministry's circulars No. 43/

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d Notification. 4. For all exports with let export order dates on or after 01.07.2017 for which RoSL is claimed, exporter has to submit the undertaking in the revised format that has been suitably included in the EDI shipping bill w.e.f. 05.08.2017. Considering that exports have already been made in period 01.07.2017 to 04.08.2017, for which the revised undertaking is not possible to be furnished electronically along with 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

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Goods and Services Tax – Started By: – pawan singhal – Dated:- 15-8-2017 Last Replied Date:- 16-8-2017 – when registered person paid gst of reverse charge of july month in august. can he used rcm paid cash ledger against july month output gst liability . for example july month reverse charge tax paid on 10th aug of ₹ 10000 and in july month he has to paid 15000 on sales. now can he used this 10000 paid aginst 15000 tax liability . – Reply By RAMESH PRAJAPATI – The Reply = Yes it is allowed. In GSTR- 3B you can declare and utilise for the month of July.. – Reply By Vamsi Krishna – The Reply = It may be allowed in GSTR 3B, however for Normal returns GSTR-2 & 3, ITC on RCM can be availed only on payment. RCM on ITC will get auto pop

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Goods and Services Tax – Started By: – pawan singhal – Dated:- 15-8-2017 Last Replied Date:- 16-8-2017 – is there any late filing fees for gstr 3b…. or any intrest liability on late payment of tax. if we not filed gstr 3b what will be consequence. – Reply By HimansuSekhar Sha – The Reply = In the return itself, there is a provision for late fee. – Reply By pawan singhal – The Reply = But earlier in rule itself written there is no late fees and penalty for first two month means for 3b return –

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