Author: admin_gst

Place of supply
Query (Issue) Started By: – Archna Gupta Dated:- 8-12-2017 Last Reply Date:- 14-12-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Sir,Please reply to below mentioned query:One of our clients handles cargo and tourist chartered flights of our foreign clients coming from outside India and landing in India (anywhere in India) and specifically provides the following services:•Flight Supervision and Airline Representation• Ground Operation Supervision• Ground Handling Arrangements.• Air Traffic Rights Over-flight / Landing Clearances • Obtaining Slots (Arrival/Departure)• In-flight catering arrangements • Hotel Accommodation and tourism arrangements• Assistance in Imm

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ravel Agent.
Sec 10 of IGST Act – Place of Supply of services where the location of the Supplier of service or the location of recipient of service is outside India – Place of Supply will be the location where services are actually performed
Since place of supply is in India – services provided by your client can not be considered as export.
Regards
Reply By PAWAN KUMAR:
The Reply:
As per my view, since the services being provided by your client as intermediary services as per section 2(13) of IGST Act. Section 8(b) provided that in case of intermediary services, the place of supply will be the location of supplier of service, hence place of supply will be India. The transaction will not qualify as export.
As per the definition under

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Refund under GST
Query (Issue) Started By: – Jasbir Uppal Dated:- 8-12-2017 Last Reply Date:- 3-2-2018 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Professionals
I have following queries :-
1) Refund of duties paid for stock left on 30th June and utilized post GST implementation.
2)The duty drawback paid on goods starting from 01 July 2017 to 30 Sep 2017 post duty drawback scheme withdrawn, refund on these duty paid goods.
3) Procedure for refund under the above mentioned

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GST for Job Work
Query (Issue) Started By: – Balaji VM Dated:- 8-12-2017 Last Reply Date:- 10-1-2018 Goods and Services Tax – GST
Got 2 Replies
GST
We are doing Job work of Fish Processing for outside party. After processing they will Export. Kindly confirm whether we have to charge GST.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
As per section 143 (1) (b) of CGST Act, 2017 "A registered person (hereafter in this section referred to as the “principal”) may under intimation and subject to such conditions as may be prescribed, send any inputs or capital goods, without payment of tax, to a job worker for job work and from there subsequently send to another job worker and likewise, and shall supply such inputs, after

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Frequently Asked Questions – GST
GST
Dated:- 8-12-2017

Q. I export vegetables, Where do I file in FORM GSTR -3B – Zero rate goods or Nil rated goods?
Ans. Zero rated goods.
Q. What is the date of applicability of e-Way Bill System. Some are saying that it has been made applicable for 12/09
Ans. Central Government has not notified the enforcement of e-Way bill rules. Till that time State e-Way bill, if any, would be applicable.
Q. Want to opt for composition scheme. When will be

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GST UPDATE ON REVERSAL OF ITC IN CASE OF REDUCTION IN TAX RATE ON RESTAURANT SERVICES
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 8-12-2017

In 23rd meeting of GST Council, it was decided to reduce the tax rate on restaurant services with no facility of ITC. Notification no. 46/2017-Central Tax (Rate) dt. 14-11-2017 has been issued to implement this decision. This notification prescribes the rate of tax at 2.5% CGST on standalone restaurants and restaurants situated in hotel, club, guest house, etc. which has declared tariff of any room less than ₹ 7500/-. This rate is subject to the condition that no ITC is availed on the goods and services used for providing this service. This notification is effective fro

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IA [ 1999 (1) TMI 34 – SUPREME COURT OF INDIA ], hon'ble Supreme Court has held that the right to the credit has become absolute at any rate when the input is used in the manufacture of the final product. The basic postulate, that the scheme is merely being altered and, therefore, does not have any retrospective or retro-active effect. In view of this decision, we can conclude that the once ITC is legitimately availed, it cannot be taken back. Similarly, hon'ble Rajasthan High Court in the case of SHANKESHWAR FABRICS PRIVATE LTD. Versus UNION OF INDIA [ 2001 (8) TMI 139 – RAJASTHAN HIGH COURT ] has held that "Right to Modvat credit accrues to assessee on the date he pays tax on raw materials or inputs – Credit having been taken

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t cannot be demanded back without authority of law. Therefore, demanding back the rightfully availed credit without any specific provision in law is not viable. It is worthwhile to mention here that the system of reversal of ITC is there only if the supply becomes wholly exempted.
There is no such provision if the partial exemption is granted, i.e. rate is reduced to some extent. In view of above discussion, in absence of any specific provision in this regard, we can safely claim that the decision of Supreme Court as discussed above is still applicable and any demand on the credit rightfully availed will not survive.
The content of this GST update is for educational purpose only and not intended for solicitation.
You can reach us at www.

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APPLICABILITY OF IGST/GST ON GOODS TRANSFERRED/SOLD WHILE BEING DEPOSITED IN WAREHOUSE
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 8-12-2017

Depositing of goods in warehouses
Chapter IX of the Customs Act, 1962 ('Act' for short) provides for warehousing. This chapter provides for deposit of goods into a customs bonded warehouse. A warehouse is licensed under section 57of the Act as a public warehouse; under section 58 of the Act as a private warehouse; under section 58A of the Act as a special warehouses. The goods may be deposited in such warehouses without payment of duty. Section 59(5) provides that where the whole of the goods or any part thereof are transferred to another person. For this, the transferee shall execute a bond in a sum equal to thrice the amount of duty assessed on such goods. The Assistant Commissioner of Customs or Deputy Commissioner of Customs may permit an importer to execute a general bond in such amount as the Assista

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for home consumption under section 46, on the date on which a bill of entry in respect of such goods is presented under that section;
* in the case of goods cleared from a warehouse under section 68, on the date on which a bill of entry for home consumption in respect of such goods is presented under that section;
* in the case of any other goods, on the date of payment of duty :
* if a bill of entry has been presented before the date of entry inwards of the vessel or the arrival of the aircraft 1[or the vehicle] by which the goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry inwards or the arrival, as the case may be.
There is no provision to vary the assessable value of the goods at ex-bond stage unless they are such goods on which tariff valuation applies. Hence, basic customs duty and IGST shall be paid on the imported goods at the stage of exbonding on the value determined under Section 14 of the Act.
Sale/transfer of goo

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ditional taxable event
The circular indicated that in respect of goods stored in a customs bonded warehouse, there is a possibility that certain cases may involve an additional taxable event, if a transfer of ownership of warehoused goods takes place between the importer and another person, before clearance of goods, whether for home consumption or export.
Deferment of customs duty
The circular clarified that so long as the goods remain deposited in the warehouse the customs duty to be collected shall remain deferred. It is only when such goods are ex-bonded under section 68 of the Act, shall the deferred duty be collected at the value as had been determined under section 14 of the Act in addition to the integrated tax leviable.
Example
The circular gives on example in bond sales and clearance thereof.
* Goods imported by A on 02.07.2017 – importer wants to deposit the goods in the bonded warehouse to defer customs duty;
* Importer files an 'into-bond bill of entry' and the go

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Andhra Pradesh Goods and Services Tax (Twelth Amendment) Rules, 2017.
G.O.MS.No. 581 Dated:- 8-12-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
–
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 581 Dated: 08-12-2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government, on the recommendation of the Goods and Services Tax Council, hereby makes the following rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, issued vide G.O.Ms.No.227, Revenue (CT-II) Dept., Dt.22-06-2017 as subsequently amended.
1. (i) These rules may be called the Andhra Pradesh Goods and Services Tax (Twelth Amendment) Rules, 2017.
(ii) They shall be deemed to have come into force with effect on and from 15th November,2017.
AMENDMENTS
2. In the Andhra Pradesh Goods and Services Tax Rules, 2017, –
(i) in rule 43

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or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
(iv) after rule 107, the following rule shall be inserted, namely:-
“107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
(v) after rule 109, the following rule shall be inserted, n

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rules 89(1) and 97A]
Application for Refund (Manual)
(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)
1.
GSTIN / Temporary ID
2.
Legal Name
3.
Trade Name, if any
4.
Address
5.
Tax period (if applicable)
From To
6.
Amount of Refund Claimed (Rs)
Act
Tax
Interest
Penalty
Fees
Others
Total
Central tax
State/UT tax
Integrated tax
Cess
Total
7.
Grounds of Refund Claim (select from drop down)
(a)
Excess balance in Electronic Cash Ledger
(b)
Exports of services- with payment of tax
(c)
Exports of goods/services- without payment of tax (accumulated ITC)
(d)
ITC accumulated due to inverted tax structure[under clause (ii) of first proviso to section 54(3)]
(e)
On account of supplies made to SEZ unit/SEZ developer(with payment of tax)
(f)
On account of supplies made to SEZ unit/SEZ developer (without payment of tax)
(g)
Recipient of deemed export
DECLARATION [secon

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pect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period fromto-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.
Signature
Name –
Designation / Status
(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
8. Verification
I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.
I/We declare that no refund on this account has been received by me/us earlier.
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
(Amount in Rs.)

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e
5.
Reason of Refund
6.
Financial Year
7.
Month
8.
Order No.:
9.
Order issuance Date:
10.
Payment Advice No.:
11.
Payment Advice Date:
12.
Refund Issued To:
Drop down: Taxpayer/Consumer Welfare Fund
13.
Issued by:
14.
Remarks:
15.
Type of Order
Drop Down: RFD- 04/ 06/ 07 (Part A)
16.
Details of Refund Amount (As per the manually issued Order):
Description
Integrated Tax
Central Tax
State/UT tax
Cess
Tax
Interest
Penalty
Fees
Othes
Total
Tax
Interest
Penalty
Fees
Othes
Total
Tax
Interest
Penalty
Fees
Othes
Total
Tax
Interest
Penalty
Fees
Othes
Total
a. Refund amount claimed
b. Refund Sanctioned on provisional basis
c. Remaining Amount
d. Refund amount inadmissible
e. Gross amount to be paid
f. Interest (if any)
g. Amount adjusted against outstanding demand under the existing law or under the Act
h. Net amount to be paid
17.
Attachments (Orders)
RFD-04; RFD- 06; RFD 07 (Part A)
Date:
Place:
Signature (DSC):
Name:
De

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The Himachal Pradesh Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
34/2017-State Tax Dated:- 8-12-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
Dated Shimla-2 the 8th December, 2017
Notification No. 34/2017-State Tax
No.EXN-F(10)-34/2017.- In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017(10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely :-
(1) These rules may be called the Himachal Pradesh Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Himachal Pradesh Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal r

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ts, figure and letter “or sub-rule (3A)” shall be inserted;
3. In the principal rules, after rule 120, the following rule shall be inserted, namely:-
“120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.”;
4. In the principal rules, in rule 122, in clause (b), after the words “Commissioners of State tax or central tax”, the words “for at least one year” shall be inserted;
5. In the principal rules, in rule 124, –
(i) for sub-rule (3), the following sub-rule shall be substituted, namely:-
“(3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holdin

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ii), the following clause shall be inserted, namely:-
“(iv) to furnish a performance report to the Council by the tenth of the close of each quarter.”;
7. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:-
“Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment:
Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation – For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in this Department Notification No.32/2017-STATE TAX dated 9.10.2017 published in the Rajpatra, Hia

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The principal Commissioner, Central Goods & Services Tax, Commissionerate-Meerut Versus M/s Bajaj Hindusthan Sugar Limited, Unit-Bhaisana
Central Excise
2018 (2) TMI 704 – CESTAT, ALLAHABAD – TMI
CESTAT, ALLAHABAD – AT
Dated:- 8-12-2017
E/70499/2017-EX[SM] – A/70022/2018-SM[BR]
Central Excise
Mr. Anil G. Shakkarwar, Member (Technical)
Shri Gyanendra Kumar Tripathi, Assistant Commissioner (AR), for Appellant
Shri Shubham Agrawal, Advocate, for Respondent
Per: Anil G. Shakkarwar
The present appeal filed by Revenue is arising out of Order-in-Appeal No. MRT/EXCUS/000/APPL-I/14/2017-18 dated 17/04/2017 passed by Commissioner of Central Excise (Appeals-I), Meerut.
2. The brief facts of the case are that the respondents w

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ded by or belonging to their clients and therefore, it was covered under 'Business Auxiliary Service'.
4. Heard the ld. A. R., who has presented the grounds of appeal.
5. Heard the ld. Counsel for the appellant, who has submitted that the issue is no more res-integra in view of the Final Order No. 71097/2017 dated 08/09/2017 passed by this Tribunal in respect of the respondent. The ld. Counsel further submitted that the issue is same in the said Final Order dated 08/09/2017, for a different period and other unit of the same respondent.
6. Having considered the contentions from both the sides and on perusal of the said Final Order dated 08/09/2017. I am of the view that the issue involved in the said Final Order was same regarding rights

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Coimbatore Road Contractors Welfare Association, Coimbatore Versus Dr. C. Chandramouli
GST
2018 (2) TMI 1540 – MADRAS HIGH COURT – [2017] 1 GSTL 24 (Mad), 2018 (9) G. S. T. L. 361 (Mad.)
MADRAS HIGH COURT – HC
Dated:- 8-12-2017
Contempt Petition Nos. 2107 to 2112 of 2017
GST
MR. T. S. SIVAGNANAM, J.
For The Petitioner : Mr. V. Elangovan
For The Respondent : Mrs.Narmadha Sampath, Special Government Pleader
COMMON ORDER
The petitioners are Contractors Welfare Association, who came before this Court by filing a batch of writ petitions for issuance of Writ of Mandamus for a direction upon the Secretary to Government, Highways and Minor ports Department Secretariat, Chennai to consider their representations dated 05. 0

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Taxes Department informed that the Government was in the process of discussing as to how the modality to be worked out.
3. The Court found that since the representations were pending before the authority, it would be appropriate to the respondent to respond them and give a reply. The Court ordered that the appropriate person, who would be in a position to reply is that the Commissioner of Commercial Taxes, because all the other authorities are Department of Highways and National Highways, etc., who will be not in a position to specifically address the issue pointed out by the petitioners.
4. Learned Government Advocate placed before this Court a copy of the Government Order in G. O. Ms. No. 264, Finance (Salaries) Department, dated 15. 09

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15. 09. 2017, and gave liberty to the Commissioner of Commercial Taxes to pass an order on merits and in accordance with law.
7. If according to the Commissioner, he had nothing to do the matter, nothing prevented him to contend so. In fact, that was an observation made by the Court in more than two places in the order. Though the Court would be fully justified in initiating action for contempt, considering the sensitivity of the matter and the members of the petitioner/Association, who are contractors, are put to hardship on account of the nebulous state of affairs, this Court is inclined to give one more opportunity to the respondent to consider the representations given by the petitioner/Association and pass orders on merits and in acco

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Commissioner of CGST And Central Excise Jaipur Versus Siddha Projects Private Ltd.
Service Tax
2018 (2) TMI 1568 – RAJASTHAN HIGH COURT – [2017] 1 GSTL 34 (Raj), 2018 (9) G. S. T. L. 377 (Raj.)
RAJASTHAN HIGH COURT – HC
Dated:- 8-12-2017
D.B. Central/Excise Appeal No. 129/2017
Service Tax
MR. K. S. JHAVERI AND MR. VIJAY KUMAR VYAS, JJ.
For The Appellant : Mr. Anuroop Singhi with Mr. N.S. Bhatti
Judgment
1. By way of this appeal, the appellant has assailed the judgment and order of the tribunal whereby tribunal has partly allowed the appeal of the assessee.
2. Counsel for the appellant has framed following substantial question of law:-
“(i) Whether the Tribunal was justified in setting aside the penalties imposed upon the assessee u/s 76 & 78 of the Act despite upholding the finding of suppression and evasion of Service Tax?
(ii) Whether the Tribunal was justified in passing a contradictory order and thereby deleting the penalty only on the ground of non

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ss amount charged from the customers. Moreover, the appellant had not obtained service tax registration.
4. Counsel for the appellant has taken us to the order of the first authority and contended that the provisions of Section 174(2) of the Central Goods & Service Tax Act, 2017 is applicable from 1.7.2017 and not prior thereto.
5. However, we have gone through the order of the tribunal wherein Tribunal has observed as under:-
“8. On the first issue regarding the vagueness of show cause notice, we note that the show cause notice did indicate more than one service for tax liability of the appellant. We note that the contract under which the considerations were received were composite and covers various activities. It is clear that split up figures for each one of the taxable service of different nature were not provided in the show cause notice. The same is possible only when documents with supporting evidence were submitted by the appellant. Such details could have been submitted e

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d design.
(b) Architectural, landscaping and structural design.
(c) Project construction management activity.
(d) Marketing related activities including sales
(e) Legal matters.”
11. The statutory definition of Real Estate Agent is as below:-
Section 65(88) of the Finance Act, 1994 defines the words “Real Estate Agent:
“Real Estate Agent” means a person who is engaged in rendering any service in relation to sale, purchase, leasing or renting, of any real estate and includes as real estate consultant:
“Real Estate Consultant” means a person, who renders in any manner, either directly or indirectly, advice, consultancy or technical assistance, in relation to evaluation, conception, design, development, construction, implementation, supervision, maintenance, marketing, acquisition or management, of real estate”.
12. On a plain reading of the scope of the statutory definition and applying the same to the terms of the contract, it is clear that the appellant did pr

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Time To Time Logistics Versus Union Of India And 3 Others
GST
2018 (4) TMI 1007 – ALLAHABAD HIGH COURT – 2018 (11) G. S. T. L. 259 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 8-12-2017
Writ Tax No. – 812 of 2017
GST
Mr. Pankaj Mithal And Mr. Irshad Ali, JJ.
For The Petitioner : Vijendra Singh
For The Respondent : C.S.C., A.S.G.I.
ORDER
The petitioner has come up in this writ petition against the seizure of goods under Section 129(1) of Uttar Pradesh Goods and Service Tax Act, 2017.
The goods of the petitioner under transit have been seized for the reason that it was not accompanied by proper E-Way Bill.
The submission of learned counsel for the petitioner is that the E-Way Bill duly filled up was accompanying the g

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all the above details were not filled up or disclosed in the E-Way Bill.
In view of this, the E-Way Bill was incomplete and improper. Any E-Way Bill which is not duly filled up cannot be construed to be a valid document and it would be treated as if the goods are not accompanied by appropriate / valid E-Way bill.
Thus apparently there is a convention of the provision of the Act which mandates that the E-Way bill should be accompany the goods in transit.
In view of the above, there is no illegality in seizing goods for violation of provision of the Act. However, in the interest of justice, we permit the release of the goods, of the petitioner and the vehicle on furnishing security other then cash and bank guarantee of the amount specifie

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gst for small work contractors
Query (Issue) Started By: – vikram bindra Dated:- 7-12-2017 Last Reply Date:- 8-12-2017 Goods and Services Tax – GST
Got 2 Replies
GST
hi i am a small businessman with annual turnover abt 20 lacs , iam into installation of fountains , which includes complete fitting on turnkey basis, it includes providing of material and labour watever required for completion , what are my tax laibilities, my materials include electrical panel , pumps , sanitary fiitings lights, electrical and so on
i work for local bodies too i mean municipalities , besides private small contracts
these contracts may be in different states
Reply By ANITA BHADRA:
The Reply:
Dear Sir
Your work will be considered as work contr

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I have to pay the EXCISE DUTY to the manufacturer or not under GST.
Query (Issue) Started By: – Kapil Bisht Dated:- 7-12-2017 Last Reply Date:- 8-12-2017 Goods and Services Tax – GST
Got 6 Replies
GST
i want to know something related to ITC, that suppose I have a construction business in Delhi and I ordered the material from the other state . so i want to know that whether I have to pay the EXCISE DUTY to the manufacturer or not under GST.
we are a construction service provider and I would like to know that whether EXCISE DUTY paid on the cement before applicability of GST ( 1ST JULY,2017) will be allowed as credit for the payment of GST or not ?
Reply By KASTURI SETHI:
The Reply:
Yes. Pay CE duty and take credit via TRANS

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QTLY. MODE OF GSTR-1 BELOW 1.50 CRORE
Query (Issue) Started By: – PAWANKUMAR GARG Dated:- 7-12-2017 Last Reply Date:- 8-12-2017 Goods and Services Tax – GST
Got 2 Replies
GST
SIR
PLEASE LET ME KNOW WEATHER FACILITY OF QTLY. GSTR-1 HAVE BEEN INTRODUCED OR NOT.
2. WE HAVE ALREADY FILED GSTR-1 FOR THE MONTH OF JULY. SHOULD WE NOW HAVE TO FILE GSTR-1 FOR THE MONTH OF AUG AND SEP 2017 ON OR BEFORE 31.12.2017 OR ALTERNATIVELY QTLY. RETURN FOR THE MONTH OF JULY TO SEP. IN THE SAID SITUAT

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MISMATCH IN GSTR-3B AND GSTR-1
Query (Issue) Started By: – PAWANKUMAR GARG Dated:- 7-12-2017 Last Reply Date:- 21-10-2018 Goods and Services Tax – GST
Got 6 Replies
GST
SIR
I HAVE FILED GSTR-3B SHOWING SALES/SUPPLY OF RS. 1 LAC AGAINST ACTUAL SUPPLY OF RS. 10 LAC IN THE MONTH OF AUGUST 2017. NOW I HAVE TO FILED GSTR-1 FOR RS. 10 LAC. PLEASE LET ME KNOW IN WHICH COLOUMN OF GSTR-1, I CAN AMEND THE FIGURES OR ANY OTHER MODE TO RECTIFY THE MISTAKE.
Reply By Vamsi Krishna:
The Reply:
Hi
GSTR-3B has no role as GSTR-1 is final with respect to outward supplies.
You can mention the missing invoices of 9 lakhs in GSTR-1 and ofcourse have to pay tax along with interest.
Even if you would have mentioned 1 lakh instead of 10 lakhs now

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roceed to file Page" and submitted & Filed the Return Mistakenly.
Dear Sirs, Please advice me that, should I file GSTR-1 for the Month with actual Turnover, and if filed like that, will Interest Liability arised.
Thanks in Advance..
Reply By KASTURI SETHI:
The Reply:
I am also facing the same problem. I uploaded the invoices while filing GSTR-1 for quarter ending March, 18. Invoices pertaing to B2C were not saved . I think there is problem in the Common Portal System. We should wait for rectification of the system.
Reply By Soubhagya BEURA:
The Reply:
Dear Sir/Madam
I have filed Sep 2018 return both GSTR3B and GSTR1. But By mistake I show my export details in column 3.1.a instead of 3.1.b of GSTR3B, due to which my GSTR 3B and 1

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EXCESS SERVICE TAX PAID RCM IS C/F IN TRAN-1
Query (Issue) Started By: – UDAYKANT PATHAK Dated:- 7-12-2017 Last Reply Date:- 2-2-2018 Goods and Services Tax – GST
Got 1 Reply
GST
Sir,
A registered person in service tax ( existing law ) excess amount paid for RCM month of may 2017 and june2017, can he claim the excess paid amount c/f in TRAN-1 , Table 5A?
Reply By Alkesh Jani:
The Reply:
Sir, Please file refund claim in form R, if the excess amount paid by you is in cash. You can

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prefabricated movable/temporary bamboo structures
Query (Issue) Started By: – Gul Bhatia Dated:- 7-12-2017 Last Reply Date:- 30-8-2018 Goods and Services Tax – GST
Got 1 Reply
GST
Hi team,
Please help me resolve a small confusion whether construction of temporary Bamboo structure that are also movable come under Works Contract as service?
To give you a brief, we make prefabricated bamboo structures that can be assembled by self or we can provide installation services. Now if we lo

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SALES OF USED CAR PURCHASED BEFORE 1ST JULY,2017
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 7-12-2017 Last Reply Date:- 15-12-2017 Goods and Services Tax – GST
Got 1 Reply
GST
As per new changes we have to pay tax @65% of the applicable GST rate on sale of Used Motor Vehicle.
Now our HSN code is 87033310 for Motor Car and rate of GST is @28% +Cess @20% when we sell the used Motor car assuming the same we are liable to pay 65% of the applicable GST i.e. GST @ 18.20% +C

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GST for Music teaching class
Query (Issue) Started By: – Balachandran S Dated:- 7-12-2017 Last Reply Date:- 7-12-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Hello experts,
I would appreciate an answer from the experts on this.
We run a 'Music school'. It is for hobby music classes. We have about 20 tutors who come and teach these classes. These are on the weekends or evenings. Once a week for each student. We have a turnover of more than 20 Lakhs per annum. About 60

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Court Orders Reexamination of Goods Detention Under UP GST Due to Missing Transit Declaration Form Without Show Cause Opportunity.
Case-Laws
GST
UP GST – detention of goods – petitioner was not given any opportunity to show cause or give reply to the allegation on which goods have been seized – goods detained on account of absence of Transit Declaration Form (TDF) – matter to be reexamined and fresh order to be passed – HC
TMI Updates – Highlights, quick notes, marquee, annotation,

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GST Goods Wrongly Detained in Uttar Pradesh; Proper Procedure Ignored for Transit Endorsement at Exit Point.
Case-Laws
GST
GST – detention of goods – the goods (whatsoever their correct description be) had originated from outside the State and were being transported outside the State, using the State of U.P. as a transit State, and the goods appear to have been seized near the exit point in State of U.P. the proper officer should have, at most made an endorsement to that effect and allo

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Specification of Proper officer under the Haryana Goods and Services Tax Act, 2017.
2832 GST-II Dated:- 7-12-2017 Haryana SGST
GST – States
=============
Document 1
ORDER
Subject:
Specification of Proper officer under the Haryana Goods and Services Tax
Act, 2017.
In exercise of the power conferred upon me by sub-section (1) of section 5 read
with clause (91) of section 2 of the Haryana Goods and Services Tax Act, 2017 and the rules
framed thereunder I, Ashima Brar, IAS, Commissioner of State Tax, do hereby assign the
functions to be performed under this Act by a proper officer as defined in clause (91) of section 2
under different sections of the said Act and rules framed under the Act as mentioned in the entries
in column (2) of the Schedule given below to the Proper Officers specified in the corresponding
entries in column (3) thereof, subject to condition that the functions hereby assigned shall be
performed only within their jurisdiction unless specific jurisdic

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tate Tax
Deputy Commissioner of State Tax, Excise & Taxation Officer
of State Tax, Assistant Excise & Taxation Officer of State Tax
Deputy Commissioner of State Tax, Excise & Taxation Officer
of State Tax, Assistant Excise & Taxation Officer of State Tax
Deputy Commissioner of State Tax, Excise & Taxation Officer
of State Tax, Assistant Excise & Taxation Officer of State Tax
Deputy Commissioner of State Tax, Excise & Taxation Officer
of State Tax, Assistant Excise & Taxation Officer of State Tax
Joint Commissioner of State Tax, Deputy Commissioner of State
Tax,
320-m
12
13
14
15
16
Sub-Section (4) of
Section 54
Sub-Section (5) of
Section 54
Sub-Section (6) of
Section 54
Sub-Section (7) of
Section 54
Excise & Taxation Officer of State Tax, Assistant Excise &
Taxation Officer of State Tax
Deputy Commissioner of State Tax, Excise & Taxation Officer
of State Tax, Assistant Excise & Taxation Officer of State Tax
Deputy Commissioner of State Tax, Excise & Taxatio

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& Taxation Officer
of State Tax, Assistant Excise & Taxation Officer of State Tax
Deputy Commissioner of State Tax, Excise & Taxation Officer
of State Tax, Assistant Excise & Taxation Officer of State Tax
Deputy Commissioner of State Tax, Excise & Taxation Officer
of State Tax, Assistant Excise & Taxation Officer of State Tax
Deputy Commissioner of State Tax, Excise & Taxation Officer
of State Tax, Assistant Excise & Taxation Officer of State Tax
Deputy Commissioner of State Tax, Excise & Taxation Officer
of State Tax, Assistant Excise & Taxation Officer of State Tax
Joint Commissioner of State Tax, Deputy Commissioner of State
Tax
Joint Commissioner of State Tax, Deputy Commissioner of State
Tax
Deputy Commissioner of State Tax, Excise & Taxation Officer
of State Tax
Additional Commissioner of State Tax, Joint Commissioner of
State Tax
Deputy Commissioner of State Tax, Excise & Taxation Officer
of State Tax, Assistant Excise & Taxation Officer of State Tax
Deputy

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40
41
42
43
44
45
46
47
47
48
48
49
50
51
52
Section 74
Section 75
Section 76
Section 78
Sub-Section (1) of
Section 79
Sub-Section (3) of
Section 79
Proviso of Section
81
Section 122
Section 123
Section 124
Section 125
Section 126
Section 127
Sub-Section (1) &
(3) of Section 129
Proviso of sub-
section (6) of
Section 129
Section 130
53
54
Section 139
55 Sub-Section (1) of
56
56
Section 142
Sub-Rule (1), (2) &
(3) of Rule 139
State Tax, Deputy Commissioner of State Tax, Excise &
Taxation Officer of State Tax, Assistant Excise & Taxation
Officer of State Tax
Joint Commissioner of State Tax, Deputy Commissioner of State
Tax, Excise & Taxation Officer of State Tax, Assistant Excise &
Taxation Officer of State Tax
Additional Commissioner of State Tax, Joint Commissioner of
State Tax
Deputy Commissioner of State Tax, Excise & Taxation Officer
of State Tax, Assistant Excise & Taxation Officer of State Tax
Deputy Commissioner of State Tax

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se & Taxation Officer of State Tax
Deputy Commissioner of State Tax, Excise & Taxation Officer
of State Tax, Assistant Excise & Taxation Officer of State Tax
Deputy Commissioner of State Tax, Excise & Taxation Officer
of State Tax, Assistant Excise & Taxation Officer of State Tax
Deputy Commissioner of State Tax, Excise & Taxation Officer
of State Tax, Assistant Excise & Taxation Officer of State Tax
Deputy Commissioner of State Tax, Excise & Taxation Officer
of State Tax, Assistant Excise & Taxation Officer of State Tax
Deputy Commissioner of State Tax, Excise & Taxation Officer
of State Tax, Assistant Excise & Taxation Officer of State Tax
Joint Commissioner of State Tax, Deputy Commissioner of State
Tax, Excise & Taxation Officer of State Tax, Assistant Excise &
Taxation Officer of State Tax
Deputy Commissioner of State Tax, Excise & Taxation Officer
of State Tax, Assistant Excise & Taxation Officer of State Tax
Deputy Commissioner of State Tax, Excise & Taxation Off

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(5), (6) & (7) of
Rule 144, Sub-Rule
(1), (2) of Rule 145,
Rule 146, Sub-Rule
(1), (2), (3), (5), (6),
(7), (8), (10), (11),
(12), (14) & (15) of
Rule 147, Rule 150,
Sub-Rule (1), (2) &
(3) of Rule 151,
Rules 152, 153, 155
and 156
Deputy Commissioner of State Tax
Deputy Commissioner of State Tax, Excise & Taxation Officer
of State Tax, Assistant Excise & Taxation Officer of State Tax
323-m
59
60
Sub-Rule (2) of Rule Deputy Commissioner of State Tax, Excise & Taxation Officer
92
of State Tax
Rule 9, Rule 10,
Rule 12, Rule 19,
Excise & Taxation Officer of State Tax, Assistant Excise &
Taxation Officer of State Tax
Rule 22, Rule 24,
Rule 25
Dated: 07-12-2017
Panchkula
Ashima Brar
Excise and Taxation Commissioner-cum-
Commissioner of State Tax, Haryana
No.
28321
GST-II
O/o Excise & Taxation Commissioner, Haryana
dated the 08-12-2017
A copy is forwarded to the following for information and necessary action:-
1. All the Addl. Excise & Taxation Commissio

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SPECIFICATION OF AUTHORIZED OFFICERS UNDER THE HARYANA GOODS AND SERVICES TAX ACT, 2017.
2833/GST-II Dated:- 7-12-2017 Haryana SGST
GST – States
ORDER
SUBJECT: SPECIFICATION OF AUTHORIZED OFFICERS UNDER THE HARYANA GOODS AND SERVICES TAX ACT, 2017.
In exercise of the power conferred upon me by sub-section (1) of section 5 read with corresponding sections of the Haryana Goods and Services Tax Act, 2017 as specified in column 2 of the table given below and the rules framed thereunder, I. Ashima Brar, Commissioner of State Tax, do hereby assign the function to be performed under this Act as described in the corresponding entries at column (3) of the said table to the Authorized Officers specified in the corresponding entries in colu

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Submission of Bond/ Letter of Undertaking by the Exporter in respect of Exports without payment of Integrated Tax under IGST Act.
50 T of 2017 Dated:- 7-12-2017 Maharashtra SGST
GST – States
Office of the
Commissioner of State Tax, (GST), 8th floor, CST Bhavan,
Mazgaon, Mumbai-400010,
TRADE CIRCULAR
To,
…………………………
…………………………
No. JC/HQ-1/GST/Bond-LUT/4/2017-18/ADM-08
Mumbai, Date 07/12/2017
Trade Cir. No. 50 T of 2017
Subject Submission of Bond/ Letter of Undertaking by the Exporter in respect of Exports without payment of Integrated Tax under IGST Act.
1. Background:
1.1. Your attention is invited towards the Trade Circular No. 29T of 2017 dated the 10th July 2017 cited at Ref. (6) above which explains the procedure to be adopted to accept and process the Bond or the Letter of Undertaking (hereinafter referred to as “LUT”).
1

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f 2017 dated the 10th July 2017 reproduced in Para-1.2 above stands withdrawn forthwith.
2. Option to Export Goods or Services or both under Bond/ LUT without payment of Integrated tax:
2.1. Sub-section (1) of section 16 of the IGST Act provides that following supplies shall be “Zero-rated”-
2.1.1. export of goods or services or both; or
2.1.2. supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit.
2.2. Further sub-section (3) of section 16 provides that a registered person making zero rated supply is having following options, –
(a) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax;.
(b) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax.
2.3. It may be noted that as per the provisions of rule 96A of t

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ceived by the exporter in convertible foreign exchange.
2.5. As per the provisions of sub-rule (5) of rule 96A of MGST Rules, the State Government is empowered to issue notification and provide certain conditions and safeguards under which an exporter may furnish Letter of Undertaking in place of a bond.
2.6. In view of the difficulties being faced by the exporters in submission of bonds/ Letter of Undertaking for exporting goods or services or both, without payment of integrated tax, Notification No. 37/2017 – State tax dated 7th October, 2017 has been issued which extends the facility of LUT to all exporters, subject to certain conditions and safeguards. This notification has been issued in supersession of earlier Notification No. 16/2017 – state tax dated 7th July, 2017.
3. In the light of the new Notification No. 37/2017 State tax dated 7th October, 2017 and division of the tax payers between State Tax Authority and the Central Tax Authority, it has become imperative to issue gu

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graph 3.20 and 3.21 of the Foreign Trade Policy 2015-2020 and to persons receiving a minimum foreign inward remittance of 10% of the export turnover in the preceding financial year which was not less than Rs. one crore. These conditions are now relaxed vide notification No. 37/2017 State tax dated the 4th October 2017.
3.2. Submission of LUT/Bond:
3.2.1. The exporter shall submit the LUT or, as the case may be, Bond to the concerned Nodal Officer to whom the said tax payer is assigned.
3.2.2. The list of Nodal Officer-wise allocation of cases is made available at the www.mahavat.gov.in >what's new>. The tax payer who desires to submit the LUT or the Bond is requested to ascertain the allocation of the cases.
3.3. Validity of LUT:
3.3.1. The LUT shall be valid for the whole financial year in which it is submitted to the Nodal Officer.
3.3.2. The exporter is required to export the goods or services or both within the time limit specified in the sub-rule (1) of rule 96A of the M

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exporter in convertible foreign exchange.
3.3.4. If the registered person fails to export the goods within the time limit given in clause (a) or clause (b) shall as per provisions of sub-rule (3) liable to pay the amount mentioned in the said sub-rule, the facility of export under LUT will be deemed to have been withdrawn on till such payment is made.
3.3.5. However, if the amount mentioned in the said sub-rule is paid subsequently, the facility of export under LUT shall be restored. As a result, exports, during the period from when the facility to export under LUT is withdrawn till the time the same is restored, shall be either on payment of the applicable integrated tax or under bond with bank guarantee.
3.4. Form for bond/LUT:
3.4.1. Till the time FORM-GST-RFD-11 is made available on the common portal, the registered person (exporters) may use the FORM-GST-RFD-11 annexed to this Trade Circular as ANNEXURE-A, or may be downloaded from the website of the MGSTD i.e. www.mahavat.go

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ecuted should suffice for the purposes of Notification No. 37/2017- State Tax dated 4th October, 2017. Verification, if required, may be done after the issuance of LUT.
3.6. Time for acceptance of LUT/Bond:
3.6.1. As LUT/Bond is a pre-requisite for export without payment of IGST, including exports to a SEZ developer or a SEZ unit, the LUT/bond should be processed on top most priority.
3.6.2. It is clarified that LUT/bond should be accepted within a period of three working days of its receipt along with the self-declaration as stated in para 3.5.2 above by the exporter. If the LUT/ bond is not accepted within a period of three working days from the date of submission, it shall deemed to be accepted.
3.7. Bank guarantee:
3.7.1. Since the facility of export under LUT has been extended to all registered persons, bond will be required to be furnished only by those persons who have been prosecuted for cases involving an amount exceeding Rupees two hundred and fifty lakhs.
3.7.2. A bond

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15-16 dated 01StJuly, 2015 (updated as on 05th November, 2015), which states that “there is no restriction on invoicing of export contracts in Indian Rupees in terms of the Rules, Regulations, Notifications and Directions framed under the Foreign Exchange Management Act, 1999. Further, in terms of Para 2.52 of the Foreign Trade Policy (2015-2020), all export contracts and invoices shall be denominated either in freely convertible currency or Indian rupees but export proceeds shall be realized in freely convertible currency. However, export proceeds against specific exports may also be realized in rupees, provided it is through a freely convertible Vostro account of a non-resident bank situated in any country other than a member country of Asian Clearing Union (ACU) or Nepal or Bhutan”.
3.9.2. Accordingly, it is clarified that the acceptance of LUT for supplies of goods to Nepal or Bhutan or SEZ developer or SEZ unit will be permissible irrespective of whether the payments are made in

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ed
Sr. No.
Reference no. of the bank guarantee
Date
Amount
Name of bank and branch
1
2
3
4
5
Note – Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer.
5. Declaration –
(i) The above-mentioned bank guarantee is submitted to secure the integrated tax payable on export of goods or services.
(ii) I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the department will be at liberty to get the payment from the bank against the bank guarantee.
(iii) The department will be at liberty to invoke the bank guarantee provided by us to cover the amount of integrated tax payable in respect of export of goods or services.
Signature of Authorized Signatory
Name
Designation / Status –
Date –
Bond for export of goods or services without payment of integrated tax
(See rule 96A)
I/We……………..of………………..,hereinafter called "obligor(s)", am/are held and firmly bound to the Pre

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s afore mentioned;
The condition of this bond is that the obligor and his representative observe all the provisions of the Act in respect of export of goods or services, and rules made thereunder;
AND if the relevant and specific goods or services are duly exported;
AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with interest, if any, within fifteen days of the date of demand thereof being made in writing by the said officer, this obligation shall be void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue:
AND the President shall, at his option, be competent to make good all the loss and damages, from the amount of bank guarantee or by endorsing his rights under the above-written bond or both;
I/We further declare that this bond is given under the orders of the Government for the performance of an act in which the public are interested;
IN THE WITN

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