Author: admin_gst

Constitutes the Bihar Appellate Authority for Advance Ruling for Goods and Services Tax.
S.O. 175. Dated:- 21-9-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
The 21st September 2017
S.O. 175. dated 21st September 2017- In exercise of the powers conferred by section 99 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar hereby constitutes the Bihar Appellate Authority for Advance Ruling for

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waives the late fee who failed to furnish the return in FORM GSTR-3B.
38/1/2017-Fin(R&C)(14)/2406 Dated:- 21-9-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
–
Notification
38/1/2017-Fin(R&C)(14)/2406
In exercise of the powers conferred by section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby waives the late fee payable

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Amendments in the Notification, (GHN-32)GST-2017/S.9(1)(2)-TH, dated the 30th June, 2017, Notification No.11/2017-State Tax (Rate), – Reduction in rate of works contract to Government
24/2017-State Tax (Rate) Dated:- 21-9-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICTION FINANCE DEPARTMENT
Sachivalaya, Gandhinagar.
Dated the 21st September, 2017.
Notification No. 24/2017-State Tax (Rate)
No. (GHN-84)/GST-2017-S.11(1)(11)-TH- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, on the recommendations of

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Gujarat Goods and Services Tax Rules, 2017.
03/2017-GST Dated:- 21-9-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
ORDER
By the Commissioner of State Tax,
Gujarat State, Ahmedabad
Dated 21st September, 2017
Order No. 03/2017-GST
No. GSL/S.117/B…4
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Gujarat Goods and

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Amendments in the Notification, (GHN-41)GST-2017/S.11(1)(7)-TH, dated the 30th June, 2017, Notification No.12/2017-State Tax (Rate), – Exemption on services-FIFA world cup.
25/2017-State Tax (Rate) Dated:- 21-9-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Dated the 21st September, 2017.
Notification No. 25/2017-State Tax (Rate)
No. (GHN-85)/GST-2017-S.11(1)(12)-TH- In exercise of the powers conferred by su

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The Commissioner of CGST And Central Excise, Surat Versus M/s BMS Projects Private Ltd.
Service Tax
2017 (9) TMI 1386 – GUJARAT HIGH COURT – 2018 (8) G. S. T. L. 13 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 21-9-2017
Tax Appeal No. 717 of 2017
Service Tax
MR. AKIL KURESHI AND MR. BIREN VAISHNAV, JJ.
For The Appellant : MR ANKIT SHAH, ADVOCATE
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Department has filed this appeal to challenge the judgment of CESTAT dated 30.01.2017. Following questions are presented for our consideration:
“i) Whether the activities of M/s GWSSB i.e. purchasing and selling water falls within the meaning of 'commerce' or a 'commercial activity' as defined under 'Commercial or Industrial Construction Service' in Sec. 65 (25b) of Chapter V of the Finance Act, 1994?
ii) Whether the activities of M/s GWSSB and its status as an 'industry' under Industrial Disputes Act, 1947 falls within the meanin

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nces of the case, CESTAT was justified in setting aside the Order in Original passed by the Commissioner and in allowing the appeal filed by M/s BMS Projects Pvt. Ltd. ?
2. Respondent is engaged in providing construction services, for which purpose, it is registered in the category of commercial or industrial construction service with the Central Excise Authorities. Issue pertains to levy of service tax on the service provided by the respondent in laying down long distance pipelines for transfer of drinking water in the State of Gujarat pursuant to a contract awarded by Gujarat Water Supply and Sewerage Board ('GWSSB' for short). The stand of the department is that such service is taxable service under the category of commercial and industrial construction service as defined under section 65(25b) of the Finance Act, 1994 (hereinafter to be referred to as 'the Act' for short). When such demand was confirmed by the Commissioner, the assessee approached the Tribunal. The

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plan and implement the drinking water supply and sanitation policy and to operate and maintain the water supply schemes to develop human resources for the effective implementation of programmes among others. It was noted that GWSSB was created under statute. It was not enacted under a trade or commerce and was engaged solely in supplying potable water to supply different parts of the State. It was noted that only a small portion of the water is supplied to the industries at a higher cost. Such sale was merely incidental and ancillary to their main objective. The Tribunal noted that 90% of the water supplied by the Board was to the Gram Panchayats, Nagar Palikas and Nagar Panchayats at a non commercial rate. The Board did not have any profit motive in carrying out such activities. In this context, the Tribunal noted the definition of commercial or industrial construction service provided under section 65(25b) of the Act, which reads as under:
'Commercial or Industrial Constructio

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ontext of our case, as per this definition therefore, a service to be included within the meaning of commercial or industrial construction services, different activities specified in clauses
(a) to (d) thereof are such which are used or to be used primarily for commercial or industry. In this context, the Tribunal noted that GWSSB was constituted under an Act for carrying out following duties and functions:
“(a) To prepare, execute, promote and finance the schemes for supply of water and for sewerage and sewage disposal;
(b) To render all necessary services in regard to water supply and sewerage to the State Government and local bodies and on request to private institutions or individuals also;
(c) To prepare draft State Plans for water supply, sewerage and drainage on the directions of the State Government.
(d) To assess the requirements of materials and arrange for their procurement and utilization;
(e) To assess the requirements of materials and arrange for their proc

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are being performed by the Gujarat Public Health Engineering Services, as may be entrusted to it by the State Government.”
4. In that context, the Tribunal was of the view that GWSSB discharged an important duty and responsibility of providing drinking water to the people, industries etc. The Board was constituted mainly to supply drinking water and maintenance of sewerage system. The usage charges recovered by the Board from Gram Panchayats, Nagar Palikas and Nagar Panchayats are at highly subsidized rates and therefore, cannot be considered as an industry in the sense that the said word is used in the definition of taxable entry. The Board was sustaining on the grants released by the State Government. It was therefore concluded that the pipelines were not laid to facilitate any commercial or industrial activity.
5. We are broadly in agreement with the view of the Tribunal. The Tribunal noted the purpose for which the Board was constituted and its nature of activities. The pipeline

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The Maharashtra Goods and Services Tax (Seventh Amendment) Rules, 2017.
34/2017-State Tax Dated:- 21-9-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 21st September 2017
NOTIFICATION
Notification No. 34/2017-State Tax
THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST. 1017/C.R. 166/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. (1) These rules may be called the Maharashtra Goods and Services Tax (Seventh Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force with effect from the 19th September 2017.
2. (1) In the Maharashtra Goods and Services Tax Rules, 2017 (here

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re ''or sub-rule (3)'', the words, brackets, figure and letter ''or sub-rule (3A)'' shall be inserted ;
(2) 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 revised 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.'';
(3) In the principal rules, in rule 127, after clause (iii), 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.'';
(4) 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 princip

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les'' shall be substituted ;
(6) In the principal rules, with effect from the 1st day of July, 2017, in ''Form GSTR-4'', in Serial No. 8, in entry 8B(2), for the words '' Intra-State Supplies '', the words '' Inter-State Supplies '' shall be substituted ;
(7) In the Principal Rules, with effect from the 1st day of July 2017, in Form GST TRAN-1,-
(a) in serial No. 7 (a), in the Table, in the heading at column 6, the words “Eligible Duties”, shall be substituted with the words “Eligible Taxes”;
(b) in serial No. 7 (a), in the Table, at Serial No. 7A, in the heading, the words “duty paid”, shall be substituted with the words “tax paid”;
(c) in serial No. 7 (b), in the table, in the heading at column 8, for the words “Eligible duties and taxes”, shall be substituted with the words “Eligible taxes”;
(d) in serial No. 7 (c), in the table, in the heading at column 6 and 7, for the words “earlier law”, shall be substituted with the words “existing law”;
(8) In the principal rules, with

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State Level Screening Committee for Anti-profiteering under Goods and Services Tax
ERTS (T) 73/2017/082 Dated:- 21-9-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS
DEPARTMENT
NOTIFICATION
Dated Shillong, the 21st Sept., 2017.
No. ERTS (T) 73/2017/82.- In pursuance of GST Council Secretariat's letter dt. C. NO.IV(16)/14/CCO/GST/MISC/2017/5562-68 dt. 22.8.17 and email dt. 14.9.17, Shri. Abhishek

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Amendment in the Notification No.19873-FIN-CT1-TAX-0022-2017,dated 29.06.2017 bearing SRO No.306/2017 under OGST Act, 2017.
27991-FIN-CT1-TAX- 0043/2017 Dated:- 21-9-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
NOTIFICATION
The 21st September, 2017
S.R.O. No.- In exercise of the powers conferred by sub-section (1) of section 11 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on being

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Amendment to Notification No.19869-FIN-CT1-TAX-0022-2017, dated 29.06.2017 bearing SRO No.305/2017 under OGST Act, 2017.
27987-FIN-CT1-TAX-0043/2017 Dated:- 21-9-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
NOTIFICATION
The 21st September, 2017
S.R.O. No. In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, and on being satisfied that it is necessary in the public interest so to do, do hereby make the following a

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stallation, completion, fitting out, repair, maintenance, renovation, or alteration of –
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment: or
(c) a residential complex predominantly meant tar self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017.
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(vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above.
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[No. 27987-FIN-CT1-TAX-0043/2017]
By order of the Governor
S. ROOT
Under

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Notification for exemption of Intra-State Supply of Heavy Water and Nuclear Fuels under OGST Act, 2017.
27995-FIN-CT1-TAX-0043/2017 Dated:- 21-9-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
NOTIFICATION
The 21st September, 2017
S.R.O. No.-In exercise of the powers conferred by sub-section (1) of section 11 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on being satisfied that it is n

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Office memo for TDS authorities under GST
24/FIN/ACCTT/2017-18 Dated:- 21-9-2017 Sikkim SGST
GST – States
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
MANAN KENDRA SECRETARIAT
GOVERNMENT OF SIKKIM
GANGTOK
NO.24/FIN/ACCTT/2017-18
Dated: 21/09/2017
OFFICE MEMORANDUM
1. The Goods and Services Tax came into force from 1st July, 2017, Central Taxes like Central Excise Duty, Service Tax etc and State Taxes like VAT, Entry Tax, CST, Environment Cess and Entertainment Tax Etc. have been subsumed in GST. The provisions of GST law stipulates the Government Departments, Local Authorities and Government Agencies to deduct tax at source (hereinafter referred to as TDS) at the rate of 1% under State GST and 1% under Central GST from the payment made or credited to the supplier where the location of the supplier and place of supply are with the State of Sikkim. Similarly, the tax at source shall be deducted at the rate of 2% under Integrated GST (IGST) where supplies are received by G

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s in the Government Departments; they are also liable for mandatory registration
3. All the Government Department, Local Authorities and Government Agencies shall have to register under GST if they are required to deduct TDS as per the provisions mentioned at Paragraph-1 above irrespective of any threshold limit under SGST, CGST or IGST.
4. The respective Drawing and Disbursing Officer (as a Deductor under Section 51 of SGST/ CGST) in the Government Department shall make an application in Form REG-07 for registration on line on the Common GST Portal i.e. www.gst.gov.in. They need to have working Tax Deduction & Collection Account Number (TAN) of the respective office obtained under Indian Income Tax Act 1961.
5. Since the D&DO is required to sign the application for registration digitally using Digital Signature Certificate (DSC) or Electronic Verification Code (EVC.) or Aadhar based e- signature, the D&DO may contact. the Information Technology Cell of FRED for any assistance guida

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isbursing officer shall send the Bill to the respective Treasury and Pay & Accounts Office along with details of amount to be paid as TDS indicating the details of deductee like Name, GST registration number and the amount so deducted as SGST, CGST or IGST The D&DO shall also mention his exclusive bank account and his registration number for remittance of GST to Reserve Bank of India as TDS.
ii) The Drawing & Disbursing officer shall arrange to open a zero balance current account exclusively for collection and remittance of TDS under GST Law in the Central Bank of India, Gangtok Branch after obtaining a certificate of authorization from Accounts Division of FRED and shall obtain customer ID and passwords duly registering for internet banking facilities of the bank.
iii) The respective Treasury and Pay & Accounts Office shall remit the amount of TDS so collected through SIFMS application software to the State Bank of Sikkim along with details of D&DO, his bank account number, GSTN reg

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r immediately and without fail. For any assistance for registration as D&DO, they may mail the details at sifmshelp@gmail.com or call 03592-201007.
vi) The D&DO shall login in the common portal of GSTN (www.gst.gov.in) using the Username and Password set at the time of registration within ten days after the end of the month, Firstly, for remitting the deducted amount & Secondly, for filing returns. They shall use the funds available in the dedicated account of D&DO maintained in the Central Bank of India far making the online payment of the deducted tax amount. It may be noted that it is advisable to remit the deducted tax amount as and when DDO receive information of credit of tax amount in his CBI current account instead of waiting till 10th day after expiry of the month of deduction. On successful payment, RBI will generate a Challan Identification Number (CIN) and send the CIN information to GSTN who update the Electronic Cash Ledger of the Tax Deductor (D&DO) in the GSTN.
9. The

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Uttarakhand Goods and Service Tax Rules 2017.
3031/CSTUK/GST-Vidhi Section/2017-18 Dated:- 21-9-2017 Uttarakhand SGST
GST – States
Commissioner State Tax Uttarakhand
(Commercial Tax Department)
No: 3031/CSTUK/GST-Vidhi Section/2017-18
Dehradun :: Dated 21st September, 2017
ORDER
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Uttar

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Seeks to Amend Notification No.1135-F.T. [11/2017-State Tax (rate)] dated 28/06/2017 to reduce WBGST rate on specified supplies of Works Contract Services.
1684-F.T.-24/2017-State Tax (Rate) Dated:- 21-9-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 1684-F.T.
Dated, Howrah, the 21st day of September, 2017
No. 24/2017-State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Counci

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nstruction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of –
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or
(c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017).
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(vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above.
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By

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the West Bengal Goods and Services Tax Rules, 2017
11/WBGST/PRO/17-18 Dated:- 21-9-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
ORDER No.: 11/WBGST/PRO/17-18 Dated: 21/09/2017
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the West Bengal Goods and Service

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Seeks to amend notification No. 11/2017-CT(R) to reduce KGST rate on specified supplies of Works Contract Services.
24/2017 Dated:- 21-9-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (24/2017)
No. FD 48 CSL 2017, BENGALURU, DATED: 21.09.2017.
In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments to the Notif

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017
03/2017-GST Dated:- 21-9-2017 Jharkhand SGST
GST – States
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Order No. 03/2017-GST
New Delhi, the 21st September, 2017
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Cen

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Seeks to amend notification No. 11/2017-ST(R) to reduce Manipur GST rate on specified supplies of Works Contract Services.
27/2017-State Tax (Rate) Dated:- 21-9-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
Notification No. 27/2017-State Tax (Rate)
Imphal, the 21st September, 2017
No. 5/19/2017-FD(TAX).- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and Sub-section 16 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur, on the recommendations of the Council, and on being satisfied that it is in the public interest so to do, hereby makes the

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vation, or alteration of-
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or
(c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Manipur Goods and Services Tax Act, 2017.
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(vii) Construction services Other than (i), (ii), (iii), (iv), (v) and (vi) above.
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VIVEK KUMAR DEWANGAN,
Principal Secretary (Finance),
Government of Manipur.
Note:-The principal notification was published in the Gaz

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Seeks to amend notification No. 11/2017-CT(R) to reduce SGST rate on specified supplies of Works Contract Services.
G.O. Ms. No. 24/2017-Puducherry GST (Rate) Dated:- 21-9-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G. O. Ms. No. 24/2017-Puducherry GST (Rate),
Puducherry, dated 21st September 2017]
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, and on being satisfied that

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installation, completion, fitting out, repair, maintenance, renovation, or alteration of-
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or
(c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule-III of the Central Goods and Services Tax Act, 2017.
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(vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above.
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(By order of the Lieutenant-Governor)
Dr. V. CANDAVELOU, I.A.S.,
Commissi

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Extension of time-limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03.
11/2017-Puducherry GST Dated:- 21-9-2017 Puducherry SGST
GST – States
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F. No. 3074/CTD/GST/2017.
Puducherry, the 21st December 2017.
ORDER
No. 11/2017-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 the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017
Order No. 03/2017 Dated:- 21-9-2017 Central GST (CGST)
GST
CGST
CGST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Order No. 03/2017-GST
New Delhi, the 21st September, 2017
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under ru

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Manpower Service provider
Query (Issue) Started By: – Rajesh Mishra Dated:- 20-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 7 Replies
GST
I m a manpower service provider.
In GST what type of return I hv to fill.
Challan already deposited in time.
Pl provide d process.
Reply By KASTURI SETHI:
The Reply:
Now Manpower Service is not under RCM. Normal returns are to be filed. GSTR 3 B, GSTR-1, 2 & 3.
Reply By Himansu Sekhar:
The Reply:
All the return as kasturi sir advised
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
First file GSTR 3B. Also file TRAN – 1 for carrying your balance credit to the GST regime; file GSTR 1 uploading your invoices; file GSTR 2 on confirming the inward supplies as in Form GS

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GST Rates Updated for Branded Cereals, Pulses, and Flour to Ensure Compliance and Streamline Taxation for Businesses.
News
GST
Notification regarding GST rate for branded cereal, pulses and f

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Notification regarding GST rate for branded cereal, pulses and flour
GST
Dated:- 20-9-2017

The GST Council, in its 21st meeting held on 9th September, 2017 at Hyderabad has, interalia, recommended that for 5% GST rate on cereals, pulses and flours etc. put up in unit container and bearing a registered brand name:
a) A brand registered as on 15.05.2017 shall be deemed to be a registered brand for the purposes of levy of 5% GST, irrespective of whether or not such brand is subsequently deregistered.
b) A brand registered as on 15.05.2017 under the Copyright Act, 1957 shall also be treated as a registered brand for the purposes of levy of 5% GST.
c) A brand registered as on 15.05.2017 under any law for the time being in force

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National Anti-profiteering Authority Ensures GST Benefits Reach Consumers, Monitors Fair Pricing and Compliance with Tax Provisions.
Circulars
GST
Constitution of National Anti-profiteering A

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