Author: admin_gst

Notifying section 51 of the WBGST Act, 2017 for TDS.
1665-F.T. Dated:- 18-9-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
Revenue
NOTIFICATION
No. 1665-F.T.
Dated, Howrah, the 18th day of September, 2017
In exercise of the powers conferred by sub-section (3) of section 1 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to appoint the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses (a) and (b) of sub-section (1) of section 51 of the said Act and the perso

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Extension of time limit for submitting the revised declaration in FORM GST TRAN-1 under rule 120A of the West Bengal Goods and Service Tax Rules, 2017
10/WBGST/PRO/17-18 Dated:- 18-9-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
ORDER No.: 10/WBGST/PRO/17-18 Dated: 18/09/2017
Subject: Extension of time limit for submitting the revised declaration in FORM GST TRAN-1 under rule 120A of the West Bengal

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Hughes & Hughes Chem. Ltd. Versus Union of India & Another
GST
2017 (10) TMI 601 – DELHI HIGH COURT – TMI
DELHI HIGH COURT – HC
Dated:- 18-9-2017
W. P. ( C) 8281/2017
GST
S. Muralidhar And Prathiba M. Singh, JJ.
For the Petitioner : Mr.Amit Khemka, Advocate with Mr.Rishi Sehgal, Advocate
For the Respondents : Mr.Vikram Jetly, CGSC for R-1/UOI
ORDER
C.M.No.34059/2017 (Exemptions)
1. Allowed subject to all just exceptions.
W.P.(C) No.8281/2017 & C.M.No.34058/2017 (stay)

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Notifying section 51 of the CGST Act, 2017 for TDS
G. O. (P) No. 114/2017/Taxes Dated:- 18-9-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G. O. (P) No. 114/2017/Taxes
Dated, Thiruvananthapuram, 18th September, 2017
S. R. O. No. 566/2017.-In exercise of the powers conferred by clause (c) of subsection (3) of section 1 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) read with clause (d) of sub-section (1) of section 51 thereof, the Government of Kerala, on the recommendations of the Council, appoints the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with

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he supplier of taxable goods or services or both with effect from a date to be notified subsequently, on the recommendations of the Council, by the State Government.
By order of the Governor,
MINHAJ ALAM,
Secretary to Government.
Explanatory Note
(This does not form part of the notification, but is intended to indicate its general purport.)
On the recommendation of the Goods and Services Tax Council, the government have decided to notify that section 51 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) shall come into force on the 18th day of September, 2017 and also to specify the category of persons under clause (d) of sub-section (1) of section 51 who shall deduct tax at source, at the rate specified under the said

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Jharkhand Goods and Service Tax Rules, 2017.
02/2017-GST Dated:- 18-9-2017 Jharkhand SGST
GST – States
Government of Jharkhand
Taxes Department
L.No.- Va.Kar/GST/16/2017-3519
Ranchi, Dated: 18/09/2017
Order No. 02/2017-GST
Subiect: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Jharkhand Goods and Service Tax Rules, 2017
In exercise of

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017
Order No. 02/2017 Dated:- 18-9-2017 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. 02/2017-GST
New Delhi, the 18th September, 2017
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under ru

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Dhanaswaroopdas Proprietor, M/s. Megha Marketing Versus Assistant State Tax Officer, State Tax Officer, State Assistant Commissioner, State Commissioner of Goods And Service Tax and Government of India
GST
2018 (4) TMI 344 – KERALA HIGH COURT – [2018] 1 GSTL 59 (Ker), 2018 (15) G. S. T. L. 689 (Ker.)
KERALA HIGH COURT – HC
Dated:- 18-9-2017
W. P. (C). No. 29675 of 2017
GST
A.K. Jayasankaran Nambiar, J.
For the Petitioner:- Sri. Tomson T. Emmanuel ADV.
For the Respondent(s):- R1 to R4 Sri. Shamsudheen.V.K. R5 By Sreelal N. Warrier, SC, Government Pleader.
JUDGMENT
The petitioner has approached this Court aggrieved by a detention, of goods that were being transported at his instance, by the authorities under the Cent

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those circumstances that the detention was necessitated. It is his case that the petitioner cannot be prejudiced on account of a lapse on the part of the respondents in maintaining the necessary infrastructure for enabling assessees/transporters to download the necessary forms electronically.
2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents.
On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, and taking note of the specific submission of the learned Government Pleader, on instructions, that the adjudication process in connection with the detention can be completed within a week from today, and taking

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Extends the period for submitting the declaration in FORM GST TRAN-1
Order No. 2-Rc.085/2016/Taxation/A1 Dated:- 18-9-2017 Tamil Nadu SGST
GST – States
Government of Tamilnadu
Office of the Principal Secretary / Commissioner of Commercial Taxes,
Ezhilagam Chepauk Chennai -600 005.
Notification issued by commissioner of State Tax,
CHENNAI, MONDAY, September 18, 2017
Purattasi 30, Hevelambi, Thiruvalluvar Andu-2048
Order No. 2]
Rc.085/2016/Taxation/A1
ORDER
In exercise of the pow

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Extension of last date for filing GST Returns.
Trade Notice No. 07/2017-18 Dated:- 18-9-2017 Madhya Pradesh SGST
GST – States
OFFICE OF THE COMMISSIONER, GOODS & SERVICES TAX HQRS.
GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001
C.No. IV(16)01/Trade Notice/HQ/JBP/Tech/2017-18
Trade Notice No. 07/2017-18
Dated 18.09.2017
Sub.: Extension of last date for filing GST Returns- Reg.
In continuation to Trade Notice 06/2017-18 dated 05.09.2017 issued under even no. 9944-64, it is brought

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E-way Bill or Challan Required for Interstate Movement of Goods for Job Work or Handicraft, Regardless of Value.
Act-Rules
GST
GST – Generation of E-way bill / Challan shall be mandatory (irr

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GST Rules 2017 Updated: Amendments to Rules 120, 122, and 124 Target Anti-Profiteering and Compliance Improvements.

GST
Anti-Profiteering Authority – Certain provisions under Rules 120, 122

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Taxpayers Can Revise FORM GST TRAN-1 Once; Commissioner May Extend Deadline for Transitional Credit Claims Under GST.
Act-Rules
GST
Revision of FORM GST TRAN-1 – option to revise the TRAN-1 o

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Rule 120A
Revision of declaration in FORM GST TRAN-1
GST
Transitional Provisions
Rule 120A of Central Goods and Services Tax Rules, 2017
2[Revision of declaration in FORM GST TRAN-1]
1[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 wi

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Taxpayers Can Opt for GST Composition Scheme by Filing FORM GST CMP-02 and ITC-03 Until September 30, 2017, Rule 3(3A.
Act-Rules
GST
Option to avail composition scheme under GST by electronic

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GST on Notional rent
Query (Issue) Started By: – kamalakara ks Dated:- 17-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Industrial building given on lease basis . Lease amount is ₹ 600 lacks interest free deposit which is refundable after the expiry period of 6 years . No monthly rent . How valuation of rental income for the purposes of GST payment . How GST invoice to be issued. How tenant take GST credit as he is not paying monthly rent .
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 7 (1) (a) of CGST Act, 2017 " the expression “supply” includes all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental,

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TDS Liability u/s 51 of CGST Act, 2017: Effective September 18, 2017, Detailing Required Deductors in GST.
Notifications
GST
TDS liability under Section 51 of CGST, 2017 come into force w.e.f

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Issue of Payment Voucher
Query (Issue) Started By: – CAPurnima Bothra Dated:- 17-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir/Madam,
As per sec 31 of CGST act,a registered person is required to issue payment voucher in case supplies are procured from unregistered vendor.My question in large scale corporates there is abundance of such expenses which are small in amount like tea exp,stationer exp.Will I have to issue payment voucher in each such case?Futher in case of self invoicing under RCM option has been given to prepare monthly consolidated bill;is there any similar relaxation in case of payment voucher.Also what if document series of the payment voucher is not filed in table 13

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al tax leviable thereon under sub-section (4) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017) provided that the said exemption shall not be applicable where the aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a day.
Reply By CAPurnima Bothra:
The Reply:
Firstly thank you sir for your prompt reply.
If expenses per day exceeds 5000 then i have prepare payment voucher.Does this mean I have to prepare payment voucher even for smallest expense also like tea expense of ₹ 100,printing stationery ₹ 50 and so on (if purchased from unregistered vendor and sum of expense per

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Getting upload error message.Cannot upload json file for GSTR1 even after using offline tool V 1.2..
Query (Issue) Started By: – moiz lokhandwala Dated:- 16-9-2017 Last Reply Date:- 19-9-2017 Goods and Services Tax – GST
Got 1 Reply
GST
I'm getting same upload error message. I cannot upload json file for GSTR1 for Jul.2017, even after using offline tool version V 1.2.. Will anyone help me with a solution?
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
Please approach help desk.

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Wrong quote of GSTIN no of buyer in GSTR-1
Query (Issue) Started By: – arun aggarwal Dated:- 16-9-2017 Last Reply Date:- 19-9-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir,
I have filed GSTR-1 for July 2017. By error I have entered GSTIN no of buyer A instead GSTIN of buyer B. How this error can be rectified . My GSTR -2 and GSTR-3 for above period is still pending
Reply By RAMESH PRAJAPATI:
The Reply:
While filing GSTR-1 [Table 9 (A)] of the next month i.e. August

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flight expenses charged on bill @ 18%
Query (Issue) Started By: – rakesh rohilla Dated:- 16-9-2017 Last Reply Date:- 16-9-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
I am a pharmaceutical co and selling medicine and food suppliments. I charged in my invoice the value of medicine and freight. medicine is of 12% gst rate. the bifurcation of bill in which i colleced the gst tax are
Medicine value : 12000 @ 12%
freight charged : 1000 @ 18%.
My query is that i am not a service provider and whether the freight charged on bill is correct.or i have to charged freight on bill just as medicine i.e. 12% just as taken as value of supply concept. please clarify me.
Reply By Rajagopalan Ranganathan:
The Reply:
Si

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Input Credit under reverse charge where final output is exempt
Query (Issue) Started By: – rakesh rohilla Dated:- 16-9-2017 Last Reply Date:- 16-9-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Experts,
I have made payments through reverse charge and paid the entire amount through cash ledger in the month of july 2017. I am providing exempt service i.e. transportation of passenger as well as taxable service. Is reverse charge paid by me can be setoff against my output tax

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flight expenses can be taken as Input Credit ?
Query (Issue) Started By: – rakesh rohilla Dated:- 16-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 5 Replies
GST
I have booked 2 flight tickets for business meeting of a client of departure and return. Can i take credit of taxes paid on ticket and under which head i can adjust the input in GST portal. Moreover I have paid a hotel in cash of rs 1000, can i book input on this also or not. A small attention to this q

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doubt relating to closure of unit
Query (Issue) Started By: – Ramakrishnan Seshadri Dated:- 16-9-2017 Last Reply Date:- 16-9-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Sir,
Good Morning to all Experts
We have 4 manufacturing units in tamilnadu.
All units are registered under one gstin number.
Now we want to close the one unit due to no production.
What is the procedure to be followed.
Experts please guide us.
Thanks & Regards,
S.Ramakrishnan
Reply By MARIAPP

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Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017.
11/2017-GST Dated:- 16-9-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM
NOTIFICATION No. 11/2017-GST
The 16th September, 2017
No.CT/GST-14/2017/29.- In exercise of the powers conferred by sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017, read with notification No. 4/2017-GST dated the 08th August, 2017 published in the Assam Gazette, Extraordinary, vide number 463 dated the 09th August, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month a

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Waive off of late fee payable under section 47 of OGST Act, 2017 for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date.
S.R.O. No. 401/2017 Dated:- 16-9-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 16th September 2017
S.R.O. No. 401/2017- In exercise of the powers conferred by Section 128 of the Odisha Goods and Services Tax Act, 2017(Odisha Act 7 of 2017), the State G

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