Author: admin_gst

Notification regarding specifying that the officers appointed under the CGST Act, 2017 (12 of 2017) who are authorized to the proper officers for the purposes of section 54 0r section 55 of the CGST Act
NO.F.1-11(91)-TAX/GST/2017(Part-VII) Dated:- 2-11-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(91)-TAX/GST/2017(Part-VII)
Dated, Agartala, the 2nd November, 2017.
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 6 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereafter in this notification referred to as "TSGST Act"), on the recommendations of the Council, the Govern

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Bihar Goods and Services Tax Rules, 2017
Order No. 09/2017-GST Dated:- 2-11-2017 Bihar SGST
GST – States
Government of Bihar
Commercial Taxes Department
Office Order No.-09/2017-GST
Subject : Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Bihar Goods and Services Tax Rules, 2017
In exercise of the powers conferred by rule 117 of the Bihar G

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Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
Order No. 11/2017 Dated:- 2-11-2017 Bihar SGST
GST – States
Government of Bihar
Commercial Taxes Department
Office Order No.-11/2017-GST
Subject : Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03

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Extension of time limit for submitting application in FORM GST REG-26
Order No. 08/2017-GST Dated:- 2-11-2017 Bihar SGST
GST – States
Government of Bihar
Commercial Taxes Department
Office Order No. 08/2017-GST
Subject: Extension of time limit for submitting application in FORM GST REG-26
In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of the Bihar Goods and Services Tax Rules, 2017 read with section 168 of the Bihar Goods and Services Tax Act, 2017, the

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Bihar Goods and Services Tax Rules, 2017
Order No. 10/2017 Dated:- 2-11-2017 Bihar SGST
GST – States
Government of Bihar
Commercial Taxes Department
Office Order No.-10/2017-GST
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Bihar Goods and Services Tax Rules, 2017
In exercise of the powers conferred by rule 120A of the Bihar Goo

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The Goa Goods and Services Tax (Tenth Amendment) Rules, 2017.
38/1/2017-Fin(R&C)(25)/3639 Dated:- 2-11-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
__
Notification
38/1/2017-Fin(R&C)(25)/3639
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Goa Goods and Services Tax (Tenth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force from the 18th day of October, 2017.
2. In the Goa Goods and Services Tax Rules, 2017.

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l be substituted, namely:-
“Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr.No.
Invoice details
Integrated tax
Cess
BRC/FIRC
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (6+7+10-11)
No.
Date
Value
Taxable value
Amt.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
“;
(b) for “Statement-4”, the following Statement shall be substituted, namely:-
“Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
GSTIN of recipient
Invoice details
Shipping bill/Bill of export/Endorsed invoice by

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Regarding notifying certain goods at the tax rate 2.5 percent under UP-GST Act w.e.f. 18 Oct 2017
NI.-2-1635/XI-9(47)/17 Dated:- 2-11-2017 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
KA.NI.-2-1635/XI-9(47)/17-U.P.Act- 1-2017-Order-(69)-2017
Lucknow : Dated : November, 02, 2017
In exercise of the powers conferred by sub-section (1) of section 9 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017). the Governor on the recommendations of the Council, is pleased to hereby notify the state tax rate of 2.5 per cent on intra-State supplies of goods, the description of which is specified in column

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to the State Government or the Deputy Secretary in the Union Territory concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissioner of the State tax, or jurisdictional officer of the Union Territory Tax as the case may be, may allow in this regard.
Explanation –
(1) In this notification, “tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and

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Seeks to extend the due date for submission of details in FORM GST-ITC-04
25/2017 Dated:- 2-11-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 25/2017
CCT's Ref No. A(1)/135/2017,
Dt. 02-11-2017
In pursuance of section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) and sub-rule (3) of rule 45 of the Telangana Goods and Services Tax Rules, 2017, the Commissioner of Sta

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Extension of time-limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03.
05/2017-Puducherry GST Dated:- 2-11-2017 Puducherry SGST
GST – States
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F. No. 3074/CTD/GST/2017.
Puducherry, dated 2nd November 2017.
ORDER
No. 05/2017-Puducherry GST
Subject : Extension of time-limit for intimation of details of stock held on the date preceding

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Extension of time-limit for submitting application in FORM GST REG-26.
06/2017-Puducherry GST Dated:- 2-11-2017 Puducherry SGST
GST – States
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F. No. 3074/CTD/GST/2017.
Puducherry, dated 2nd November 2017.
ORDER
No. 06/2017-Puducherry GST
Subject : Extension of time-limit for submitting application in FORM GST REG-26.
In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of the Puducherry Goods and Services

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Extension of time-limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Puducherry Goods and Services Tax Rules, 2017
07/2017-Puducherry GST Dated:- 2-11-2017 Puducherry SGST
GST – States
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F. No. 3074/CTD/GST/2017.
Puducherry, dated 2nd November 2017.
ORDER
No. 07/2017-Puducherry GST
Subject : Extension of time-limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Puducherry Goods a

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Extension of time-limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Puducherry Goods and Services Tax Rules, 2017.
08/2017-Puducherry GST Dated:- 2-11-2017 Puducherry SGST
GST – States
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F. No. 3074/CTD/GST/2017.
Puducherry, dated 2nd November 2017.
ORDER
No. 08/2017-Puducherry GST
Subject : Extension of time-limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Puducherry Good

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Extension of time limit for intimation of details of Stock held on the date preceding the date from which the option for composition levy in tax is exercised in Form GST CMP-03
26/2017 Dated:- 2-11-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 26/2017
CCT's Ref No. A(1)/88/2017
Dt.02-11-2017
Sub:- Extension of time limit for intimation of details of Stock held on the date preceding the

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Extends the period for submitting electronically the application in the FORM GST REG–26 till 31st December 2017
27/2017 Dated:- 2-11-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 27/2017
CCT's Ref No. A(1)/136/2017
Dt. 02 -11-2017
In exercise of the powers conferred by clause (b) of sub-rule (2) of Rule 24 of the Telangana Goods and Services Tax Rules, 2017 read with Section 168 of th

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Extends the period for submitting the declaration in FORM GST TRAN-1 till 30th November, 2017
28/2017 Dated:- 2-11-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 28/2017
CCT's Ref No. A(1)/120/2017
Dt. 02-11-2017
In exercise of the powers conferred by Rule 117 of the Telangana Goods and Services Tax Rules, 2017 read with Section 168 of the Telangana Goods and Services Tax Act, 2017, and

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GST will further boost India's ranking in 'ease of doing
GST
Dated:- 1-11-2017

New Delhi, Oct 31 (PTI) With the improvement in India's ranking in the World Bank's 'ease of doing business' report to 100th position, bankers and experts today expressed hope that implementation of the GST will strengthen the country's position in the future.
"Going forward, GST's incorporation in next year's assessment will provide another significant leap in doing- business rankings for India," Yes Bank managing director Rana Kapoor said in a statement.
It is to be noted that the latest Ease of Doing Business report by the World Bank released today did not take into consideration the implementation of Goods

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National Aviation Co. of India Ltd. Versus Commissioner of GST & Central Excise, Chennai South
Service Tax
2017 (11) TMI 256 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 1-11-2017
ST/Misc. /40999/2017 and ST/54/2008 – Final Order No. 42514 / 2017
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri P. Ravindran, Advocate for the Appellant
Shri S. Govindarajan, AC (AR) for the Respondent
ORDER
Per Bench
The appellants are engaged in the business of providing services in relation to transport of goods and passengers by airport services etc. They have been rendering both taxable as well as exempted services during the period of dispute from September 2004

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ant, the adjudication authority vide the impugned order confirmed recovery of the alleged excess utilization of credit amounting to Rs. 58,06,851/- along with interest liability thereof. Aggrieved the appellants are before this forum.
2. Today, when the matter came up for hearing, ld.counsel Shri P. Ravindran submits that it is not the case that they had utilized more than 20% of the credit eligible to them for the period September 2004 to March 2005. However, during such period, the tax liability on the taxable output services were discharged by them through cash and the eligible 20% credit amount was not utilized that period. Such quantum of earned credit not utilized earlier was subsequently utilized by them for discharge of tax liabili

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e is entitled to utilize the CENVAT credit to the extent of 20% and that it has not disputed that they had utilized credit more than the permissible limit. The adjudicating authority has also observed that “the credits that were not utilized as on 31.3.2005 will not lapse and the assessee can utilize the CENVAT credit towards future payment of service tax”. We are unable to fathom having reached such a conclusion the adjudicating authority then takes a U turn holds that such utilization is on the restrictions imposed under Rule 6(3) of the CENVAT Credit Rules as was in force during the material time. However, a perusal of Rule 6(3)(c) indicates that there is no such restriction that 20% credit earned should be utilized within a particular p

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The Maharashtra Goods and Services Tax (Eleventh Amendment) Rules, 2017.
51/2017-State Tax Dated:- 1-11-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk,
Mantralaya, Mumbai 400 032, dated the 1st November 2017
NOTIFICATION
Notification No. 51/2017- State Tax
No. MGST. 1017/CR.195/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 Maharashtra 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 (Eleventh Amendment) R

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wing provisos shall be inserted, namely :-
“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs :
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”;
(iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely :-
“Prov

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Extends the time limit for furnishing the details or return GSTR-1, GSTR-2, GSTR-3.
ERTS(T) 65/2017/Pt/031 Dated:- 1-11-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 01st Nov, 2017.
No. ERTS(T) 65/2017/Pt/31 – Ln exercise of the powers conferred by the second proviso to sub-section (1) of Section 37, first proviso to sub-section (2) of Section 38 and sub-section (6) of Section 39 read with Section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details or return, as t

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Extends the time limit for furnishing the details or return GSTR-1, GSTR-2, GSTR-3 – for the month of August, 2017.
ERTS(T) 65/2017/Pt/030 Dated:- 1-11-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 1st Nov, 2017.
No. ERTS(T) 65/2017/Pt/30 -In exercise of the powers conferred by the second proviso to sub-section (1) of Section 37, first proviso to sub-section (2) of Section 38 and sub-section (6) of Section 39 read with Section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishi

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d crore rupees
Upto 10th October, 2017
GSTR-2
All
Upto 31st October, 2017
GSTR-3
All
Upto 10th November, 2017
Explanation.- For the purposes of this notification, the expression “turnover” has the same meaning as assigned to it in clause (112) of section 2 of the aforesaid Act.
(2) The extension of the time limit, for furnishing the details or return, as the case may be, under sub-section (1) of section 37, sub-section (2) of section 38 and sub-section (1) of section 39 of the aforesaid Act, for the month of August, 2017 shall be subsequently notified in the Official Gazette.
Sd/-
P.W. Ingty
Additional Chief Secretary to the Government of Meghalaya
Excise, Registration, Taxation & Stamps Department.
Memo No. ERTS(T) 65/2017

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Last Date for filing of return in FORM GSTR-3B
ERTS(T) 65/2017/Pt/028 Dated:- 1-11-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 1st Nov, 2017.
No. ERTS(T) 65/2017/Pt/28.- In exercise of the powers conferred by Section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or before the last dates as specified in the corresponding entry in column (3) of t

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Waiver the late fee payable return in FORM GSTR-3B for the month of July, 2017.
ERTS(T) 65/2017/Pt/024 Dated:- 1-11-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 1st Nov, 2017.
No. ERTS (T) 65/2017/Pt/24 – In exercise of the powers conferred by Section 128 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya

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The Gujarat Goods and Services Tax (Eleventh Amendment) Rules, 2017.
51/2017-State Tax Dated:- 1-11-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Notification No. 51/2017-State Tax
Dated the 1St November, 2017.
No. (GHN-117)/GSTR-2017(13).TH- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Gujarat Goods and Services Tax (Eleventh Amendment) Rules, 2017.
(2) They shall be deemed to have come into force from 28th day of

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he details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-I for the said tax period.”,
(iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:-
“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax

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Extends the time limit for furnishing the return by a composition supplier, in FORM GSTR-4
S.O.077/P.A.5/2017/Ss. 39 and 168/2017 Dated:- 1-11-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRNACH)
NOTIFICATION
The 1st November, 2017
No.S.O. 77/P.A.5/2017/Ss. 39 and 168/2017.- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Punjab Goods and S

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Extends the time limit for furnishing the return in FORM GSTR-5A for the month of July, 2017, August, 2017, September, 2017
S.O.078/P.A.5/2017/Ss.39 and 168/2017 Dated:- 1-11-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRNACH)
NOTIFICATION
The 1st November, 2017
No.S.O.78/P.A.5/2017/Ss.39 and 168/2017.- In exercise of the powers conferred by sub-section (6) of section 39 read with section

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