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GST – GST APL – 05 – Form GST APL-05 [See rule 110(1)] Appeal to the Appellate Tribunal 1. GSTIN/Temporary ID/UIN – 2. Name of the appellant – 3. Address of the appellant – 4. Order appealed against – Number – Date- 5. Name and Address of the Authority passing the order appealed against – 6. Date of communication of the order appealed against – 7. Name of the representative – 8. Details of the case under dispute : (i) Brief issue of the case under dispute (ii) Description and classification of goods/services in dispute (iii) Period of dispute (iv) Amount under dispute : Description Central tax State/UT tax Integrated tax Cess (a) Tax/Cess (b) Interest (c) Penalty d) Fees (e) Other charges (v) Market value of seized goods 9. Whether the app

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) Pre-deposit 1[(20% of disputed tax/cess but not exceeding ₹ 50 crore each in respect of CGST, SGST or cess or not exceeding ₹ 100 crore in respect of IGST and ₹ 50 crore in respect of cess)] Tax/Cess (b) Details of payment of admitted amount and pre-deposit 2[(predeposit of 20% of the disputed tax and cess but not exceeding ₹ 50 crore each in respect of CGST, SGST or cess or not exceeding ₹ 100 crore in respect of IGST and ₹ 50 crore in respect of cess)] Sr. No. Description Tax payable Paid through Cash/Credit Ledger Debit entry no. Amount of tax paid Integrated tax Central tax State/UT tax CESS 1 2 3 4 5 6 7 8 9 1. Integrated tax Cash Ledger Credit Ledger 2. Central tax Cash Ledger Credit Ledger 3. Sta

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Goods and Services Tax – GST APL – 04 – 2[Form GST APL-04 [See rules 109B, 113 (1) and115] SUMMARY OF THE DEMAND AFTER ISSUE OF ORDER BY THE APPELLATE AUTHORITY, REVISIONAL AUTHORITY, TRIBUNAL OR COURT Reference no. – Date – 1. GSTIN/ Temporary ID/UIN – 2. Name of the appellant / person – 3. Address of the appellant / person- 4. Order appealed against or intended to be revised – Number- Date- 5. Appeal no. Date- 6. Personal Hearing – 7. Order in brief- 8. Status of order- Confirmed / Modified / Rejected 9. Amount of demand after appeal / revision: Particulars Central tax State / UT tax Integrated tax Cess Total Amount in dispute / earlier order Determined Amount Amount in dispute /earlier order Determined Amount Amount in dispute /earlier

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m GST APL – 04 [See rules 113(1) & 115] Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court Order no. – Date of order – 1. GSTIN/ Temporary ID/UIN – 2. Name of the appellant- 3. Address of the appellant 4. Order appealed against- Number- Date- 5. Appeal no. Date- 6. Personal Hearing – 7. Order in brief- 8. Status of order- Confirmed/Modified/Rejected 9. Amount of demand confirmed: Particulars Central tax State/UT tax Integrated tax Cess Total Disputed Amount Determined Amount Disputed Amount Determined Amount Disputed Amount Determined Amount Disputed Amount Determined Amount Disputed Amount Determined Amount 1 2 3 4 5 6 7 8 9 10 11 a) Tax b) Interest c) Penalty d) Fees e) Others f) Refund 1[10. Deta

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Goods and Services Tax – GST APL – 03 – Form GST APL – 03 [See rule 109(1)] Application to the Appellate Authority under sub-section (2) of Section 107 1. Name and designation of the appellant Name- Designation- Jurisdiction- State/Center- Name of the State- 2. GSTIN/ Temporary ID /UIN- 3. Order no. Date- 4. Designation and address of the officer passing the order appealed against- 5. Date of communication of the order appealed against- 6. Details of the case under dispute- (i) Brief issue of t

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Goods and Services Tax – GST APL – 02 – Form GST APL – 02 [See rule 108(3)] Acknowledgment for submission of appeal <Name of applicant><GSTIN/Temp ID/UIN/Reference Number with date > Your appeal has been successfully filed against < Application Reference Number > 1. Reference Number- 2. Date of filing- 3. Time of filing 4. Place of filing- 5. Name of the person filing the appeal- 6. Amo

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Goods and Services Tax – Started By: – HimansuSekhar Sha – Dated:- 27-7-2017 Last Replied Date:- 29-7-2017 – Sir,Please clarify whether any GST will be leviable on sample supply. In my opinion it is not a supply as no consideration is involved even if it is related for furtherance of business. But credit has to be reversed.Please clarifyRegards – Reply By Rajagopalan Ranganathan – The Reply = Sir, Schedule I of CGST Act, 2017 enumerates activities to be treated as supply even if made without co

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GST – GST APL – 01 – Form GST APL-01 [See rule 108(1)] Appeal to Appellate Authority 1. GSTIN/Temporary ID/UIN – 2. Legal name of the appellant – 3. Trade name, if any – 4. Address – 5. Order no. – Order date – 6. Designation and address of the officer passing the order appealed against – 7. Date of communication of the order appealed against – 8. Name of the authorised representative – 9. Details of the case under dispute – (i) Brief issue of the case under dispute – (ii) Description and classification of goods/services in dispute – (iii) Period of dispute – (iv) Amount under dispute : Description Central tax State/UT tax Integrated tax Cess (a) Tax/Cess (b) Interest (c) Penalty (d) Fees (e) Other charges (v) Market value of seized goods 10. Whether the appellant wishes to be heard in person – Yes/No 11. Statement of facts :- 12. Grounds of appeal :- 13. Prayer :- 14. Amount of demand created, admitted and disputed Particulars of demand/refund Particulars Cen

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total > < total > b) Pre-deposit (10% of disputed tax/cess but not exceeding ₹ 25 crore each in respect of CGST, SGST or cess, or not exceeding ₹ 50 crore in respect of IGST and ₹ 25 crore in respect of cess) Tax/Cess < total > (b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess but not exceeding ₹ 25 crore each in respect of CGST, SGST or cess, or not exceeding ₹ 50 crore in respect of IGST and ₹ 25 crore in respect of cess) Sr. No. Description Tax payable Paid through Cash/ Credit Ledger Debit entry no. Amount of tax paid Central tax State/UT tax Integrated tax CESS 1 2 3 4 5 6 7 8 9 1. Integrated Cash Ledger tax Credit Ledger 2. Central tax Cash Ledger Credit Ledger 3. State/UT tax Cash Ledger Credit Ledger 4. CESS Cash Ledger Credit Ledger (c) Interest, penalty, late fee and any other amount payable and paid Sr. No. Description Amount payable Debit entry no. Amount paid Integrate

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ed 29-01-2019 before it was read as 15. Details of payment of admitted amount and pre-deposit :- (a) Details of payment required Particulars Central tax State/UT tax Integrated tax Cess Total amount (a) Admitted amount Tax/Cess < total > < total > Interest < total > Penalty < total > Fees < total > Other charges < total > (b) Pre-deposit (10% of disputed tax) Tax/Cess < total > (b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess) Sr. No. Description Tax payable Paid through Cash/Credit Ledger Debit entry no. Amount of tax paid Central tax State/UT tax Integrated tax CESS 1 2 3 4 5 6 7 8 9 1. Integrated tax Cash Ledger Credit Ledger 2. Central tax Cash Ledger Credit Ledger 3. State/UT tax Cash Ledger Credit Ledger 4. CESS Cash Ledger Credit Ledger (c) Interest, penalty, late fee and any other amount payable and paid Sr. No. Description Amount payable Debit entry no. Amount paid Integr

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Goods and Services Tax – GST ARA – 03 – Form GST ARA -03 [See Rule 106(2)] Appeal to the Appellate Authority for Advance Ruling Sr. No. Particulars Remarks 1 Advance Ruling No. 2 Date of communication of the advance ruling DD/MM/YYYY 3 GSTIN, if any / User id of the person who had sought advance ruling 4 Legal Name of the person referred to in serial number 3. 5 Name and designation of jurisdictional officer / concerned officer 6 Email Address of jurisdictional officer / concerned officer 7 Mobile number of jurisdictional officer / concerned officer 8 Whether the jurisdictional officer / concerned officer wishes to be heard in person? Yes/No 9. Facts of the case (in brief) 10. Grounds of Appeal Prayer In view of the foregoing, it is respec

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Section 149 – Arunachal Pradesh SGST – MISCELLANEOUS – Arunachal Pradesh Goods and Services Tax Act, 2017 – Section 149 – Goods and services tax compliance rating. 149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act. (2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed. (3) The goods and service

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Goods and Services Tax – GST ARA – 02 – Form GST ARA -02 [See Rule 106(1)] Appeal to the Appellate Authority for Advance Ruling Sr. No. Particulars Remarks 1. Advance Ruling No. 2 Date of communication of the advance ruling DD/MM/YYYY 3 GSTIN / User id of the appellant 4 Legal Name of the appellant. 5 Trade Name of the appellant (optional). 6 Address of appellant at which notices may be sent 7 Email Address of the appellant 8 Mobile number of the appellant 9 Jurisdictional officer / concerned officer 10 10 Designation of jurisdictional officer / concerned officer 11 Email Address of jurisdictional officer / concerned officer 12 Mobile number of jurisdictional officer / concerned officer 13 Whether the appellant wishes to be heard in person

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Goods and Services Tax – GST ARA – 01 – Form GST ARA-01 [See Rule 104(1)] Application Form for Advance Ruling 1. GSTIN Number, if any/ User-id 2. Legal Name of Applicant 3. Trade Name of Applicant (Optional) 4. Status of the Applicant [registered / un-registered] 5. Registered Address / Address provided while obtaining user id 6. Correspondence address, if different from above 7. Mobile No. [with STD/ISD code] 8. Telephone No. [with STD/ISD code] 9. Email address 10. Jurisdictional Authority <<name, designation, address>> 11. i. Name of Authorised representative Optional ii. Mobile No. iii. Email Address 12. Nature of activity(s) (proposed / present) in respect of which advance ruling sought A. Category Factory/Manufacturing Wh

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equired to be registered under the Act __ (vii) whether any particular thing done by the applicant with respect to any goods and/or services or both amounts to or results in a supply of goods and/or services or both, within the meaning of that term __ 14. Question(s) on which advance ruling is required 15. Statement of relevant facts having a bearing on the question(s) raised. 16. Statement containing the applicant s interpretation of law and/or facts, as the case may be, in respect of the aforesaid question(s) (i.e. applicant s view point and submissions on issues on which the advance ruling is sought). 17. I hereby declare that the question raised in the application is not (tick) –  __ a. Already pending in any proceedings in the app

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Goods and Services Tax – GST ADT – 04 – Form GST ADT – 04 [See rule 102(2)] Reference No.: Date: To, GSTIN ……………………………….. Name …………………………………… Address …………………………………. Information of Findings upon Special Audit Your books of acc

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Goods and Services Tax – GST ADT – 03 – Form GST ADT – 03 [See rule 102(1)] Reference No.: Date: To, GSTIN ……………………………………. Name ……………………………………… Address …………………………………… Tax period – F.Y.(s) – &hellip

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Goods and Services Tax – GST ADT – 02 – Form GST ADT – 02 [See rule 101(5)] Reference No.: Date: To, – GSTIN ……………………………….. Name …………………………………… Address …………………………………. Audit Report No. ……….. dated …&

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Goods and Services Tax – Started By: – Ashok Chopra – Dated:- 27-7-2017 Last Replied Date:- 28-7-2017 – We are exporting unit (A) and Exporting unit (B) both are in same state and having one GST No. One Balance Sheet but product is differentUnit A is availing Input Tax credit and Unit B is availing draw back facility and not taking credit on inputsUnit A is sending goods to Unit B for captive use Please guide me whether Unit A will charge GST or without GSTThanks and regard – Reply By HimansuSe

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Goods and Services Tax – GST ADT – 01 – Form GST ADT – 01 [See rule 101(2)] Reference No.: Date: To, – GSTIN ……………………………………. Name ……………………………………… Address …………………………………… Period – F.Y.(s) – …………………………….. Notice for conducting audit Whereas it has been decided to undertake audit of your books of account and records for the financial year(s) ……….. to &

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Goods and Services Tax – GST – By: – Bimal jain – Dated:- 27-7-2017 Last Replied Date:- 27-7-2017 – Dear Professional colleague, Please note the latest Updates and Progress in GST: GST Updates: No deduction of tax at source (TDS) under Income Tax on 'GST on Services' component The Central Board of Direct Taxes (CBDT) vide Circular No. 23/2017 dated July 19, 2017 clarified that wherever in terms of the agreement or contract between the payer and the payee, the component of GST on Services included in the amount payable to a resident is indicated separately, tax shall be deducted on the amount paid or payable without including such GST on Services component. In other words, tax shall not be deducted on such GST on Services component. Further, GST for these purposes will include IGST, CGST, SGST and UTGST. Moreover, any reference to Service tax in an existing agreement or contract which was entered prior to July 01, 2017 will be treated as GST on Services with respect to the peri

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quired to enter into UP for taxable goods over ₹ 5000/- The Uttar Pradesh Government vide Circular No. KA-NI-1014/XI-9(52)/17-U.P.GST Rules-2107-order(31)-2017 dated July 22, 2017 has mandated to have E-way bill 01/ E-way bill 02/ E-way bill 03/ TDF 01 for all taxable goods whose value exceeds ₹ 5,000/- coming from outside Uttar Pradesh to the state. The same can be downloaded from http://comtax.up.nic.in before start of movement of goods. This is contrary to the GST provision for uniform e-way bill, which requires goods of more than ₹ 50,000/- in value to be pre-registered online in Form GST INS-01 before it can be moved. Further, for movement of specified goods like iron, steel and edible oil from one point to another within the state i.e. Uttar Pradesh, e-way bill is compulsory, if value of goods is above ₹ 1 lakh. GST News : Uploading of invoices on GSTN portal has begun The GSTN portal has started uploading of specified particulars of outward supply invoice

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set up soon to keep a check on businesses that have not passed on the benefit of lower tax rates to consumers. It will take 2-3 months time to gauge whether the benefits of GST are being passed on to consumers. The authority, if it finds that a company has not passed on the GST benefits, will either direct it to pass on the benefits to consumers or if the beneficiary cannot be identified will ask the company to transfer the amount to the Consumer Welfare Fund within a specified time period. The authority will have the power to cancel registration of any entity or business if it fails to pass on to consumers the benefit of lower taxes. The authority will ensure return of the undue profit earned from not passing on the reduction in incidence of tax to consumers along with 18% interest and can also impose penalty. This authority will be in existence for 2 years unless the GST Council extends the tenure. – Reply By HimansuSekhar Sha – The Reply = whether Tran-1 can be filed for a single ti

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Goods and Services Tax – Started By: – Pankaj Garg – Dated:- 27-7-2017 Last Replied Date:- 17-9-2017 – I generate income from www.freelancer.com and www.upwork.comDo I need to pay 18% GST? – Reply By KASTURI SETHI – The Reply = You are liable to pay GST @18%. – Reply By Pankaj Garg – The Reply = Can you kindly confirm if there is any documentation for this? – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Heading 9983 (Other professional, technical and business services) i) Selling of space for advertisement in print media = 5% ii) Other professional, technical and business services other than (i) above – 18% I think that your service is coming under (ii). Whether it is correct Shri Sethi Sir? – Reply By KASTURI SETHI – The Reply = Yes, Sir

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ftware development? – Reply By Pankaj Garg – The Reply = I want to add a point. I have actually no firm. – Reply By KASTURI SETHI – The Reply = Study information Technology Software Services. Try on google by posting these words. – Reply By Tpse Sanwe – The Reply = Hello everyone,I am foreigner, based outside India. 1st time i work with an indian company and i have some questions with GST. I hope you can help. I want to use my company to invoice the indian company. but they say it is going to be subject to tax. i am ok with that but would like to know how much is the rate. is it 18% ?When we have the tax certificate, does it mention company name only or also the name of the person on it ?In the other hand they say if they pay on my personna

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GST – F.No.354/117/2017-TRU – Dated:- 27-7-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Corrigendum New Delhi, the 27th July, 2017 G.S.R. 958 (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017,- (A) In Schedule I-2.5%,- (i) in S. No.59, in column (3), for 1106 10 90 , read 0713 ; (ii) in S. No.61, in column (2), for 1106 10 90 , read 0713 ; (iii) in S.No.92,- (a) in column (2), for 1702 , read 1702 or 1704 ; (b) in column (3), for Palmyra sugar , read Palmyra sugar,

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, read heading 9208 or 9705 ; (C) In Schedule III-9%,- (i) in S. No. 55, in column (3), for (Fountain pen ink and Ball pen ink) , read (other than Fountain pen ink and Ball pen ink) ; (ii) in S. No. 133, in column (3), for Artificial fur and articles thereof , read Artificial fur other than articles thereof ; (iii) in S. No. 233, in column (3), omit Sewing needles ; (iv) in S. No. 247, in column (3), for 0.12.5 mm , read 0.15 mm ; (v) in S.No.323, in column (2), for 8522 90 , read 8422 90 ; (vi) in S. No. 395, in column (3), for Optical Fiber , read Optical Fibre Cable ; (vii) in S. No. 447, in column (3), omit and other pens ; (D) In Schedule-IV-14%,- (i) in S. No. 158, in column (3), for optical fibres optical fibres, bundles or cables ,

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GST – F. No. 354/117/2017-TRU – Dated:- 27-7-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Corrigendum New Delhi, the 27th July, 2017 G.S.R. 959 (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.2/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28th June, 2017,- In the Schedule,- (i) in

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GST – F. No. 354/117/2017-TRU – Dated:- 27-7-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Corrigendum New Delhi, the 27th July, 2017 G.S.R. 956 (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th June, 2017,- (A) In Schedule I-5%,- (i) in S. No.59, in column (3), for 1106 10 90 , read 0713 ; (ii) in S. No.61, in column (2), for 1106 10 90 , read 0713 ; (iii) in S.No.92,- (a) in column (2), for 1702 , read 1702 or 1704 ; (b) in column (3), for Palmyra sugar , read Palmyra suga

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9208 , read heading 9208 or 9705 ; (C) In Schedule III-18%,- (i) in S. No. 55, in column (3), for (Fountain pen ink and Ball pen ink) , read (other than Fountain pen ink and Ball pen ink) ; (ii) in S. No. 133, in column (3), for Artificial fur and articles thereof , read Artificial fur other than articles thereof ; (iii) in S. No. 233, in column (3), omit Sewing needles ; (iv) in S. No. 247, in column (3), for 0.12.5 mm , read 0.15 mm ; (v) in S.No.323, in column (2), for 8522 90 , read 8422 90 ; (vi) in S. No. 395, in column (3), for Optical Fiber , read Optical Fibre Cable ; (vii) in S. No. 447, in column (3), omit and other pens ; (D) In Schedule-IV-28%,- (i) in S. No. 158, in column (3), for optical fibres optical fibres, bundles or cab

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GST – F. No. 354/117/2017-TRU – Dated:- 27-7-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Corrigendum New Delhi, the 27th July, 2017 G.S.R. 957 (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.2/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 667(E), dated the 28th June, 2017,- In the Schedule,- (i)

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GST – F. No. 354/117/2017-TRU – Dated:- 27-7-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Corrigendum New Delhi, the 27th July, 2017 G.S.R. 960 (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 2017,- (A) In Schedule I-2.5%,- (i) in S. No.59, in column (3), for 1106 10 90 , read 0713 ; (ii) in S. No.61, in column (2), for 1106 10 90 , read 0713 ; (iii) in S.No.92,- (a) in column (2), for 1702 , read 1702 or 1704 ; (b) in column (3), for Palmyra sugar , read Palmy

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ading 9208 , read heading 9208 or 9705 ; (C) In Schedule III-9%,- (i) in S. No. 55, in column (3), for (Fountain pen ink and Ball pen ink) , read (other than Fountain pen ink and Ball pen ink) ; (ii) in S. No. 133, in column (3), for Artificial fur and articles thereof , read Artificial fur other than articles thereof ; (iii) in S. No. 233, in column (3), omit Sewing needles ; (iv) in S. No. 247, in column (3), for 0.12.5 mm , read 0.15 mm ; (v) in S.No.323, in column (2), for 8522 90 , read 8422 90 ; (vi) in S. No. 395, in column (3), for Optical Fiber , read Optical Fibre Cable ; (vii) in S. No. 447, in column (3), omit and other pens ; (D) In Schedule-IV-14%,- (i) in S. No. 158, in column (3), for optical fibres optical fibres, bundles o

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GST – F.No.354/117/2017-TRU – Dated:- 27-7-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Corrigendum New Delhi, the 27th July, 2017 G.S.R. 961 (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.2/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 711(E), dated the 28th June, 2017,- In the Schedule,-

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Customs – 32/2017 – Dated:- 27-7-2017 – Circular No. 32/2017 – Customs F. No. 609/64/2017-DBK Government of India Ministry of Finance, Department of Revenue Central Board of Excise & Customs *** New Delhi, dated 27th July, 2017 To, Principal Chief Commissioners / Principal Directors General, Chief Commissioners / Directors General, Principal Commissioners / Commissioners, all under CBEC Madam/Sir, Sub: Clarification regarding exports under claim for drawback in the GST scenario. As you are aware, the higher All Industry Rates (AIRs) under Duty Drawback scheme viz. rates and caps available under columns (4) and (5) of the Schedule of All Industry Rates of Duty Drawback have been continued for a transition period of three months i.e. 1.7.2017 to 30.9.2017 (Circular No. 22/2017-Customs dated 30.6.2017). 2. Various issues have been highlighted by field formations and exporters regarding the requirement of a certificate to be obtained from the jurisdictional GST officer prescribed vide

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aforesaid Notification. 4. Since Notes and Conditions of Notification No. 131/2016-Cus (NT) dated 31.10.2016 (as amended) are integral part of the rates of drawback given under the Schedule to said Notification, accordingly in terms of the Section 75(3) of the Customs Act, 1962 and Rule 5(2) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, it may be noted that the changes made in Note and Condition 12A shall be applicable w.e.f. 1.7.2017 itself. Thus, exports which have been made from 1.7.2017 onwards shall be governed by the revised Note and Condition 12A. For all exports made w.e.f 1.7.2017 for which higher rate of drawback is claimed, exporter has to submit the self-declaration in the format attached. This format is also being suitably included in the EDI shipping bill. In respect of exports that have already been made, exporters may submit a single declaration regarding the export products covered in past shipping bills for which let export order has bee

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Taxes) is also being asked to have the declarations given by exporters about non-availment of ITC/refund etc. in respect of exports under drawback verified at the time of audit of these units/exporters. These checks will thus ensure that there is no double neutralisation of taxes by simultaneous availment of credit/refund and drawback. 7. In order to further facilitate exporters, it may be ensured that all pending drawback claims are disposed of on priority and zero pendency be maintained. Supplementary claims whenever filed should also be processed on priority. 8. Wide publicity on these aspects may be given by way of issuance of trade notice and field officers also should be sensitised. Encl. as above. Yours faithfully, (Dipin Singla) OSD (Drawback) Tel: 23341480 Self-declaration for claiming higher rate of AIR of duty drawback under column (4) and (5) of the AIR Schedule under Notification No. 131/2016-Customs (N.T.) dated 31.10.2016 (as amended) I/We, M/s. ………&

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GST – 17/2017 – Dated:- 27-7-2017 – MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) NOTIFICATION No. 17/2017-Central Tax New Delhi, the 27th July, 2017 G.S.R. 965(E).-In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Central Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette. 2. In the Central Goods and Services Tax Rules, 2017,- (i) in rule 24, with effect from 22nd July, 2017, in sub-rule (4), for the words within a period of thirty days from the appointed day , the words and figures on or before 30th September, 2017 shall be substituted; (ii) for rule 34, the following shall be substituted, namely:- 34. Rate of ex

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e amount under sub-rule (1) based on the prevailing market price of the goods on the effective date of the occurrence of any of the events specified in sub-section (4) of section 18 or, as the case may be, sub-section (5) of section 29. ; (iv) in rule 46, for the third proviso, the following proviso shall be substituted, namely:- Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination: ; (v) in rule 61, with effect from 1st July, 2017, for s

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on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person. ; (vi) in rule 83, with effect from 1st July, 2017, in sub-rule (3), in the second proviso, for the word sub-section , the word sub-rule shall be substituted; (vii) in rule 89, with effect from 1st July, 2017, in sub-rule (4), in clause (E), for the word sub-section , the word clause shall be substituted; (viii) in FORM GST TRAN-1, with effect from 1st July, 2017, in Sl. No. 7, in Table (a), for the heading of column (2), the heading HSN as applicable shall be substituted; (ix) in FORM GST TRAN-2, with effect from 1st July, 2017, in Sl. No. 4 and 5, in the Table, for the heading of column (1), the heading HSN as applicable sh

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