Author: admin_gst

GST – F. No. 31013/16/2017-ST-I-DoR – G.S.R. 964(E) – Dated:- 27-7-2017 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 27th July, 2017 G.S.R. 964(E).-In exercise of the powers conferred by section 53 read with section 17 of the Central Goods and Services Tax Act, 2017 (12 of 2017), section 17 and 18 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and section 21 of the Union Territories Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules namely:- 1. Short Title and Commencement.- (1) These rules may be called the Goods and services Tax Settlement of funds Rules, 2017. (2) They shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. 2. Definitions.- (1) (a) Authorities means the Board, State Tax Nodal Authority, Principal Chief Controller of Accounts, Central Board of Excise and Customs and State Accounting Authorities of the respectiv

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me meanings as respectively assigned to them in those Acts. 3. Electronic transmission of the Reports.- (1) The Goods and Services Tax Network shall transmit reports electronically to the Authorities as provided hereunder. (2) The Reports, as referred to in sub-rule (1) shall be submitted- (a) by 25th of the month in which Goods and Services Tax returns are submitted, in case of monthly reports; and (b) by the 25th of October of the subsequent financial year, in case of annual reports, in case of report relating to non-unutilised input tax credit: Provided that if 25th of the month is a holiday, then the report shall be sent by the first working day after the holiday: Provided further that if the date of filing of return is extended, then the date of generation of settlement report shall stand extended accordingly and in case the return for September is filed late the report related to non-utilised input tax credit shall be sent accordingly. 4. Report of Cross-Utilisation and Apportion

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n Territory Goods and Services Tax Act and section 18 of the Integrated Goods and Services Tax Act, and from the Centre (Integrated Tax) to the State (State Tax) or the Centre (Union Territory Tax) on account of apportionment as provided for in section 17 of the Integrated Goods and Services Tax Act; (b) the monthly reports containing State-wise details pertaining to the information contained in FORM GST STL – 01.01 are as under- (i) list of registered persons of the State or Union Territory who have adjusted liability of Integrated Tax from the input tax credit of State Tax or Union Territory Tax and Central Tax, as provided under section 53 of the Central Goods and Services Tax Act and the State Goods and Services Tax Act, or section 21 of the Union Territory Goods and Services Tax Act (including cross utilisation by Input Service Distributor), as the case may be, in FORM GST STL – 01.02. Note: The summary of Integrated Tax paid from the input tax credit of Central Tax and from the i

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s or units of the concerned State or Union Territory or taxpayers who have made exports or have made supplies to SEZ on payment of tax, including non filers who have Integrated Tax credit available with them , in FORM GST STL – 01.04. Note: The summary of Integrated Tax to be apportioned as State Tax or Union Territory Tax and Central Tax from this statement shall be reflected in column 5 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively; (b) list of registered persons of other State or Union Territory who have made inter-State supply to composition taxable person or Non-resident taxpayer or Unique Identification Number holders of the State, in FORM GST STL – 01.05. Note: The summary of Integrated Tax to be apportioned as State Tax or Union Territory Tax and Central Tax portion of Integrated Tax from this statement shall be reflected in column 6 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively; (c) list of registered persons of other State or Union Territory wh

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ervices Tax Act, in FORM GST STL – 01.08. Note: The summary of Integrated Tax to be apportioned to State Tax or Union Territory Tax and Central Tax from this statement shall be reflected in column 9 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively; (e) list of composition taxpayer or Unique Identification Number holders in a State or Union Territory who have made imports, in FORM GST STL – 01.09. Note: The summary of Integrated tax to be apportioned to State Tax or Union Territory Tax and Central Tax from this statement shall be reflected in column 10 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively; (f) list of registered persons in a State or Union Territory who have made imports, on which input tax credit is declared as ineligible as provided for in section 17 of the Central Goods and Services Tax Act and State Goods and Services Tax Act and section 21 of the Union Territory Goods and Services Tax Act, in FORM GST STL – 01.10. Note: The summary of Integrate

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4) of section 16 of Central Goods and Services Tax Act and State Goods and Services Tax Act and section 21 of the Union Territory Goods and Services Tax Act, and the said Integrated Tax paid is to be apportioned under section 17 of the Integrated Goods and Services Tax Act, in FORM GST STL – 01.07. Note: The summary of Integrated Tax to be apportioned to State Tax or Union Territory Tax and Central Tax from this statement shall be reflected in column 8 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively; (b) list of registered persons in a State or Union Territory who have made import on which input tax credit remains unutilised till end of September of the subsequent financial year and thus input tax credit on Integrated Tax paid is not available as per sub-section (4) of section 16 of Central Goods and Services Tax Act and State Goods and Services Tax Act and section 21 of the Union Territory Goods and Services Tax Act, and the said Integrated Tax paid is to be apportioned

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t and section 18 of the Integrated Goods and Services Tax Act, and from the Centre (Integrated Tax) to the Centre (Central Tax) on account of apportionment as provided for in section 17 of the Integrated Goods and Services Tax Act; (b) monthly reports containing State-wise details containing list of registered persons who have adjusted liability of Central Tax from the input tax credit of Integrated Tax, as provided under section 18 of the Integrated Goods and Services Tax Act, in FORM GST STL – 02.02. Note: The summary of Central Tax paid from the input tax credit of Integrated Tax shall be reflected in column 4 of FORM GST STL 02.01. 6. Report relating to apportionment of Integrated Tax recovered against demand, compounding amount paid and amount deposited for filing appeal between Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax).- The details for a particular month relating to recoveries of Integrated Tax, and the interest and penalty thereon on the basis o

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), and to Centre (Central Tax), in FORM GST STL 03.01; (b) list of registered persons in a State or Union territory from whom recovery of Integrated Tax has been made with interest and penalty thereon, or compounding amount against demand, or amount deposited for filing appeal of the Integrated Goods and Services Tax Act as provided for in sections 79, 107, 112 and 138 of the Central Goods and Services Tax Act and the State Goods and Services Tax Act of the concerned State and section 21 of the Union Territory Goods and Services Tax Act, in FORM GST STL 03.02. 7. Report relating to apportionment of Integrated Tax amount, where place of supply could not be determined or taxable person making such supply is not identifiable, between Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax).- The details relating to the apportionment of Integrated Tax to State (State Tax) or Centre (Union Territory Tax), and to Centre (Central Tax), in a particular month, in FORMS GST STL

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making such supplies is not identifiable, and is to be apportioned as provided under second proviso of sub-section (2) of section 17 of the Integrated Goods and Services Tax Act, in FORM GST STL 04.03 and this shall be an annual report to be submitted in October each year. 8. Report relating to reduction of amount to be apportioned to Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax) due to Integrated Tax apportioned earlier but subsequently refunded.- The details relating to reduction of amount to be apportioned to Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax), in a particular month due to Integrated Tax apportioned earlier but subsequently refunded as provided for in sub-section (5) of section 17 of the Integrated Goods and Services Tax Act, in FORMS GST STL 05.01 to GST STL – 05.12 shall be sent for each State and Union Territory, as follows- (a) a monthly State-wise consolidated statement showing a summary wherein Integrated Ta

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Services Tax Act and section 21 of Union Territory Goods and Services Tax Act. The tax liability which was subsequently reduced due to issuance of credit notes or Input Services Distributor Credit notes to taxpayers for the said supply, as provided under sections 20 and 34 of the Central Goods and Services Tax Act and the Goods and Services Tax Act of the concerned State (or section 21 of the Union Territory Goods and Services Tax Act), in FORM GST STL 05.02. Note: The summary of reduction in amount to be credited to State tax or Union Territory tax and Central tax shall be reflected at S.No.1 of FORM GST STL 5.01; (ii) list of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned as the supply was made to composition dealers, and whose tax liability was subsequently reduced due to issuance of credit notes to composition taxpayers, as provided under sections 10 and 34 of the Central Goods and Services Tax Act and the Goods and Services Ta

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as already apportioned, and whose demand was subsequently reduced due to refund of amount deposited for filing appeal and interest thereon, as provided under sections 107 and 112 of the Central Goods and Services Tax Act and the State Goods and Services Tax Act (or section 21 of the Union Territory Goods and Services Tax Act) leading to reduction in Integrated Tax to be apportioned, in FORM GST STL 05.05. Note: The summary of reduction in amount to be credited to State tax or Union Territory tax and Central tax shall be reflected at S.No.4 of FORM GST STL 5.01; (v) list of registered taxpayers from whom Integrated Tax was recovered with interest due to non-acceptance of a supply, by a supplier, and the input tax credit of the buyer was reversed with interest as provided under sections 42 and 43 of the Central Goods and Services Tax Act and the Goods and Services Tax Act of the concerned State (or section 21 of the Union Territory Goods and Services Tax Act) and the interest amount has

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re Integrated Tax recovered under section 79 of Central Goods and Services Tax Act and State Goods and Services Tax Act (or section 21 of Union Territory Goods and Services Tax Act) or paid consequent to a demand raised by the proper officer is apportioned, and the demand is subsequently reversed by appeal order, as provided under sections 107,112, 113, 117 and 118 of the Central Goods and Services Tax Act and the Goods and Services Tax Act of the concerned State (or section 21 of the Union Territory Goods and Services Tax Act), leading to reduction in Integrated Tax to be apportioned in FORM GST STL 05.08. Note: The summary of reduction in amount to be credited to State tax or Union Territory tax and Central tax shall be reflected at S.No.7 of FORM GST STL 5.01; (viii) list of registered taxpayers where the liability of payment of Integrated Tax is reduced due to an amendment in the amount payable after the payment on account of rectification of return as provided under sections 37, 3

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ices Tax Act and State Goods and Services Tax Act (or section 21 of the Union Territory Goods and Services Tax Act), shall be submitted in FORM GST STL 06.01. 10. Report relating to Consolidated Settlement Register for each State and Union Territory and for the Centre.- (1) A monthly consolidated settlement register for each State and Union Territory, in FORM GST STL 07.01 shall be sent and this register shall give consolidated details of transfer of funds to be made from State Tax account to Central Tax account or Integrated Tax account and vice versa based on consolidated summary of settlement details contained in Report Form GST STL 1.01, 3.01, 4.01, 5.01 and 6.01. (2) A monthly consolidated settlement register for the Centre, in FORM GST STL 07.02 shall be sent and this register shall give consolidated details of transfer of funds to be made from Central Tax account to Integrated Tax account and vice versa based on consolidated summary of settlement details contained in Report Form

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is of the above ledgers provided by Goods and Services Tax Network for every month, the Central and respective State Accounting Authorities, the Board and the State tax nodal authorities shall reconcile the details of the payments received, Input Tax Credit cross-utilisation and apportionment details received from Goods and Services Tax Network, and shall revert to Goods and Services Tax Network and Principal Chief Controller of Accounts in case of any discrepancy by 20th of the subsequent month. (b) If any discrepancy is pointed out by the Central or State(s) Accounting Authority or Taxation Authority within this period, the Goods and Services Tax Network shall look into it and prepare a Revised Calculation, if required and send it again to both the Central as well as State Accounting, Taxation Authorities and Principal Chief Controller of Accounts by 25th of the month. (c) Based on the revised calculation received from Goods and Services Tax Network and after having reconciled the di

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obtaining necessary approvals of the competent authority. (iii) the provisional sanction order for each month for each State shall be issued based on details uploaded by Principal Chief Controller of Accounts as per sub-rule (1). (iv) the final sanction order for each month for each State, in case needed, shall be issued based on details uploaded by Principal Chief Controller of Accounts as per sub-rule (3) . (v) the sanction orders shall be issued within three days of uploading of details of the State-wise fund settlement by Principal Chief Controller of Accounts. (vi) the electronic Sanction (digitally signed) addressed to Central Accounting Authority containing State-wise details shall then be uploaded on the portal of the Central Accounting Authority (Office of Principal Chief Controller of Accounts, Central Board of Excise and Customs through login based system. (vii) as the sanction letter will also contain the details of settlement, it shall be available in records of State Gove

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GST – States – F.No.12(46)/FD/Tax/2017-71 – Dated:- 27-7-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: July 27, 2017 In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:- 1. Short title and commencement.- (1) These rules may be called the Rajasthan Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Provisions of,- (i) rule 5, 6, 7, 8 and 9 of these amendment rules shall be deemed to have come into force with effect from 01st July, 2017; (ii) rule 2 of these amendment rules shall be deemed to have come into force with effect from 22nd July, 2017; and (iii) rule 3 and 4 of these amendment rules shall come into force with immediate effect. 2. Amendment of rule 24.- In sub-rule (4) of rule 24 of the Rajasthan Goods and Services Tax Rules, 2

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46.- The existing third proviso of rule 46 of the said rules shall be substituted by the following, 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:" 5. Amendment of rule 61.- The existing sub-rule (5) of rule 61 of the said rules shall be deemed to have been substituted, with effect from 01st July, 2017, by the following, namely,- (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37

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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. 6. Amendment of rule 83.- In second proviso of sub-rule (3) of rule 83 of the said rules, for the existing expression sub-section , the expression sub-rule shall be deemed to have been substituted, with effect from 01st July, 2017. 7. Amendment of rule 89.- In clause (E) of sub-rule (4) of rule 89 of the said rules, for the existing expression sub-section , the expression clause shall be deemed to have been substituted, with effect from 01st July, 2017. 8. Amendment in FORM GST TRAN-1.- In Table (a) of serial number 7 of FORM GST TRAN-1, appended to the said rules, for the existing expression HSN (at 6 digit level) , the expression HSN as applicable shall be deemed to have been substituted, with effect from 01st July, 2017. 9. Amendment in FORM GST TRAN-2,- In FORM GST TRAN

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GST – States – 17/2017-State Tax – Dated:- 27-7-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Notification No. 17/2017-State Tax Dated the 27th July, 2017. No. (GHN-63)/GSTR-2017(6).TH- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Gujarat Goods and Services Tax (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 Gujarat Goods and Services Tax Rules, 2017,- (i) in rule 24, with effect fro

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ounting principles for the date of time of supply of such services in terms of section 13 of the Act. ; (iii) 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

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n FORM GSTR-2- (a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period; (b) the registered person shall modify Part B of the return in FORM GSTR-3 based 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 credit

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GST – States – MGST-1017/C.R.120/Taxation-1 – Dated:- 27-7-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 27th July 2017 NOTIFICATION MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST-1017/C.R.120/Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :- (1) These rules may be called the Maharashtra Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided in this notification, they shall come into force on the date of publication in the Official Gazette. 2. In the Maharashtra Goods and Services Tax Rules, 2017,- (1) in rule 24, in sub-rule (4), for the words within a period of thirty days from the appointed day , the words and figures on or before the 30th September 2017 shall

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ce of any of the events specified in subs-ection (4) of section 18 or, as the case may be, sub-section (5) of section 29. ; (3) 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 : ; (4) in rule 61, for sub-rule (5), the following sub-rules shall be substituted and shall deemed to have been substituted with effect from the 1st July 2017, namely :-

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d 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. ; (5) in rule 83, in sub-rule (3), in the second proviso, for the word sub-section , the word sub-rule shall be substituted and shall deemed to have been substituted with effect from the 1st July 2017; (6) in rule 89, in sub-rule (4), in clause (E), for the word sub-section , the word clause shall be substituted and shall deemed to have been substituted with effect from the 1st July 2017 ; (7) in FORM GST TRAN-1, with effect from 1st July 2017, in Sr. No. 7, in Table (a), for the heading of column (2), the heading HSN as applicable shall be substituted. Note:-The principal rules were published in the Gazette of Maharashtra, Extraordinary, Part IV-B No. 170 Central Section vide notification N

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GST – States – SRO-309 – Dated:- 27-7-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar. Notification Srlnagar, the 27th of July, 2017 SRO 309.- In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act, No. V of 2017) the State Government hereby makes the following amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017; namely:- (i) in sub-rule (4) of rule 24, 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) rule 34 shall be substituted by the following; namely:- 34. Rate of exchange of currency, other than Indian rupees, for deter

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PORT/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 WITHOU'I' 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: ; (iv) sub rule (5) of rule 61 shall be substituted by the following; namely:- (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the

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in FORM GSTR-3B furnished in respect of the tax period; (b) the registered person shall modify Part B of the return in FORM GSTR-3 based 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 second proviso to sub-rule (3) of rule 83 for the word sub-section , the word sub-rule shall be substituted; (vii) In clause (E) of sub-rule (4) of rule 89 for the word sub-section , the word clause shall be substituted; (viii) in FORM

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GST – States – G.O. (P) No. 93/2017/TAXES – Dated:- 27-7-2017 – GOVERNMENT OF KERALA Taxes (H) Department NOTIFICATION G.O. (P) No. 93/2017/TAXES. 27th July 2017 Dated, Thiruvananthapuram, 11th Karkadakam, 1192 5th Sravana, 1939. S. R. O. No. 470/2017.-In exercise of the powers conferred by section 164 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) read with section 150 thereof, the Government of Kerala hereby make the following rules further to amend the Kerala Goods and Services Tax Rules, 2017 issued by notification under G.O.(P) No. 79/2017/TAXES dated 30th June, 2017 and published as S.R.O. No. 377/2017 in the Kerala Gazette Extraordinary No. 1367 dated 30th June, 2017, namely:- RULES 1. Short title and commencement

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re to be adopted for verification as specified hereunder.- (i) He shall submit on the first day of every month and, if the first day being a holiday, on the immediate next working day, the statement as provided in the Annexure relating to the draws of lotteries to be conducted during the month commencing from the next succeeding month which are intended to be sold in the State; (ii) The organizing State or their distributor or selling agent shall file the details regarding unsold ticket particulars and produce the unsold lottery tickets before the same authority who have verified while bringing the lottery tickets for sale in the State within forty eight hours after the lottery draw; (iii) The procedure of verification of information return

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uvananthapuram, Deputy Commissioner of State tax, Ernakulam or Deputy Commissioner of State tax, Palakkad, as the case may be. (d) Violations of the Lotteries (Regulation) Act, 1998 (Central Act 17 of 1998) and the rules made thereunder, if any, detected by any authority shall be informed to the police for initiating action under section 7 of the said Act and to the Government for initiating action under section 4 of the said Act. Annexure [See sub-rule (20A) of rule 56] Goods and Services Tax Registration No. The period relating to the draws for which the return is filed Name of the organising State Name of the Lottery tickets for each draw with series and serial numbers as received from the orgamzing State for sale in the State and the fa

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GST – States – S.R.O. No. 345/2017 – Dated:- 27-7-2017 – FINANCE DEPARTMENT NOTIFICATION The 27th July, 2017 S.R.O. No. 345/2017- In exercise of the powers conferred by section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendation of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Odisha Goods and Services Tax (Third Amendment) Rules, 2017. (2) Rules 3 and 4 of these rules shall come into force at once. (3) Rule 2 of these rules shall be deemed to have come into force on the 24th July, 2017. (4) Rules 5 to 10 of these rules shall be deemed to ha

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2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act. 4. In the said rule, 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 , a

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TR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2,- (a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period; (b) the registered person shall modify Part B of the return in FORM GSTR-3 based 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 t

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Customs – PUBLIC NOTICE No. 40/2017 – Dated:- 27-7-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS, NEW CUSTOM HOUSE, KANDLA-370 210 F. No. S/20-07/AG/GST/2017-18 Dated: 27.07.2017 PUBLIC NOTICE No. 40/2017 Subject: Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST Scenario. Attention of the Trade is invited to Board's Circular No. 24/2017- Customs issued vide F. No. 609/46/2017-DBK dated 30.06.2017. 2. Attention is invited to Board's Circular No. 43/2007-Customs dated 5.12.2007 and Circular No. 39/2010-Customs dated 15.10.2010 which inter alia prescribe that in respect of drawback claims by a DTA supplier for supplies made to SEZ Unit or developer, when accompanied by a disclaimer, the drawback shall b

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f required, shall also be done by the office of said Principal Commissioner/ Commissioner. This shall apply to all fresh applications/ claims filed from 1.7.2017 onwards. 4. The applications/ claims which have already been filed up to 30.6.2017 and are pending with jurisdictional Central Excise formations shall be transferred to the Principal Commissioner/ Commissioner of Customs/ Customs (Preventive) having jurisdiction over the DTA supplier. For smooth transition of above cited work to Customs formations, it is essential that transfer of documents is undertaken carefully and in close coordination with Customs authorities concerned without disruption, delay etc. 5. The extant instructions regarding processing etc. of drawback claims of DTA

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GST – GST ASMT – 18 – Form GST ASMT – 18 [See rule 100(5)] Reference No.: Date: GSTIN/ID Name Address ARN – Date – Acceptance or Rejection of application filed under section 64 (2) The reply furnished by you vide application referred to above has been considered and found to be in order and the assessment order no. dated stands withdrawn. OR The reply furnished by you vide application referred above has not been found to be in order for the following reasons: <> There

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Goods and Services Tax – GST ASMT – 17 – Form GST ASMT – 17 [See rule 100(4)] Application for withdrawal of assessment order issued under section 64 1. GSTIN /ID 2. Name 3. Details of the order Reference No. Date of issue of order 4. Tax Period, if any 5. Grounds for withdrawal 6. Verification- I ________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concea

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Goods and Services Tax – GST ASMT – 16 – Form GST ASMT – 16 [See rule 100(3)] Reference No.: Date: To GSTIN/ID Name Address Tax Period – F.Y. – Assessment order under section 64 Preamble – << standard >> It has come to my notice that un-accounted for goods are lying in stock at godown (address) or in a vehicle stationed at – (address & vehicle detail) and you were not able to, account for these goods or produce any document showing the detail of the goods. Therefore, I proceed

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Goods and Services Tax – GST ASMT – 15 – Form GST ASMT – 15 [See rule 100(2)] Reference No.: Date: To Temporary ID Name Address Tax Period – F.Y. – SCN reference no. – Date – Assessment order under section 63 Preamble – << standard >> The notice referred to above was issued to you to explain the reasons for continuing to conduct business as an un-registered person, despite being liable to be registered under the Act. OR The notice referred to above was issued to you to explain the reasons as to why you should not pay tax for the period …………. as your registration has been cancelled under sub-section (2) of section 29 with effect from Whereas, no reply was filed by you or your reply was duly considered

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Goods and Services Tax – GST ASMT – 14 – Form GST ASMT – 14 [See rule 100(2)] Reference No: Date: To___________ Name Address Tax Period – F.Y. – Show Cause Notice for assessment under section 63 It has come to my notice that you/your company/firm, though liable to be registered under section of the Act, have/has failed to obtain registration and failed to discharge the tax and other liabilities under the said Act as per the details given below: Brief Facts – Grounds – Conclusion – OR It has co

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Goods and Services Tax – GST ASMT – 13 – Form GST ASMT – 13 [See rule 100(1)] Reference No.: Date: To_____________ GSTIN – Name – Address – Tax Period – F.Y. – Return Type – Notice Reference No.- Date – Assessment order under section 62 Preamble – << standard >> The notice referred to above was issued to you under section 46 of the Act for failure to furnish the return for the said tax period. From the records available with the department, it has been noticed that you have not furn

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Goods and Services Tax – GST INS – 01 – FORM GST INS-1 AUTHORISATION FOR INSPECTION OR SEARCH [See rule 139 (1)] To …………………………….. ……………………………… (Name and Designation of officer) Whereas information has been presented before me and I have reasons to believe that- A. M/s._________________________________________________________ __ has suppressed transactions relating to supply of goods and/or services __ has suppressed transactions relating to the stock of goods in hand, __ has claimed input tax credit in excess of his entitlement under the Act __ has claimed refund in excess of his e

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se of the powers conferred upon me under sub-section (1) of section 67 of the Act, I authorize and require you to inspect the premises belonging to the above mentioned person with such assistance as may be necessary for inspection of goods or documents and/or any other things relevant to the proceedings under the said Act and rules made thereunder. OR __in exercise of the powers conferred upon me under sub-section (2) of section 67 of the Act, I authorize and require you to search the above premises with such assistance as may be necessary, and if any goods or documents and/or other things relevant to the proceedings under the Act are found, to seize and produce the same forthwith before me for further action under the Act and rules made th

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Goods and Services Tax – Started By: – ravikumar venkatraman – Dated:- 26-7-2017 Last Replied Date:- 27-7-2017 – Dear All,We are a EPC contractor & do project all over the world.Due to our customer's preferential list we need to choose vendors all over the world.By this we come accross to supply from One country to Another country without making any physical import to / export from India.We are billing from India payment from customer will be collected in our account in India and subseq

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Goods and Services Tax – GST ASMT – 12 – Form GST ASMT-12 [See rule 99(3)] Reference No.: Date: To GSTIN Name Address Tax period – F.Y. – ARN – Date – Order of acceptance of reply against the notice

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Goods and Services Tax – GST ASMT – 11 – Form GST ASMT – 11 [See rule 99(2)] Reply to the notice issued under section 61 intimating discrepancies in the return 1. GSTIN 2. Name 3. Details of the notice Reference No. Date 4. Tax Period 5. Reply to the discrepancies Sr. No. Discrepancy Reply 6. Amount admitted and paid, if any – Act Tax Interest Others Total 7. Verification- I ________________________________________ hereby solemnly affirm and declare that the information given hereinabove is tru

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Goods and Services Tax – GST ASMT – 10 – Form GST ASMT – 10 [See rule 99(1)] Reference No.: Date: To__________ GSTIN: Name : Address : Tax period – F.Y. – Notice for intimating discrepancies in the return after scrutiny This is to inform that during scrutiny of the return for the tax period referred to above, the following discrepancies have been noticed: << text >> You are hereby directed to explain the reasons for the aforesaid discrepancies by (date). If no explanation is receiv

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Goods and Services Tax – GST ASMT – 09 – Form GST ASMT – 09 [See rule 98(7)] Reference No.: ………… Date To _______________ GSTIN Name _______________ Address Application Reference No. ……….. dated …….. Order for release of security or rejecting the application This has reference to your application mentioned above regarding release of security amounting to Rs. – [ Rupees (in words)]. Your application has been examined and the same is

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Goods and Services Tax – GST ASMT – 08 – Form GST ASMT – 08 [See rule 98(6)] Application for Withdrawal of Security 1. GSTIN 2. Name 3. Details vide which security furnished ARN Date 4. Details of the security to be withdrawn Sr. No. Mode Reference no. / Debit entry no. (for cash payment) Date Amount Name of Bank 1 2 3 4 5 6 5. Verification- I ____________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my know

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Goods and Services Tax – GST ASMT – 07 – Form GST ASMT – 07 [See rule 98(5)] Reference No.: ………… Date To GSTIN Name Address Provisional Assessment order No. ……….. dated …….. Final Assessment Order Preamble – << Standard >> In continuation of the provisional assessment order referred to above and on the basis of information available / documents furnished, the final assessment order is issued as under: Brief facts – Submi

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Goods and Services Tax – GST ASMT – 06 – Form GST ASMT – 06 [See rule 98(5)] Reference No.: Date: To GSTIN – Name – Address – Application Reference No. (ARN) ………… Date ……….. Provisional Assessment order no. – Date Notice for seeking additional information / clarification / documents for final assessment Please refer to your application and provisional assessment order referred to above. The following information /documents are required for final

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Goods and Services Tax – GST ASMT – 05 – Form GST ASMT – 05 [See rule 98(4)] Furnishing of Security 1. GSTIN 2. Name 3. Order vide which security is prescribed Order No. Order date 4. Details of the security furnished Sr. No. Mode Reference no. / Debit entry no. (for cash payment) Date Amount Name of Bank 1 2 3 4 5 6 Note – Hard copy of the bank guarantee and bond shall be submitted on or before the due date mentioned in the order. 5. Declaration – (i) The above-mentioned bank guarantee is submitted to secure the differential tax on the supply of goods and/or services in respect of which I/we have been allowed to pay taxes on provisional basis. (ii) I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so

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………………….rupees to be paid to the President/ Governor for which payment will and truly to be made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dated this……………….day of………………..; WHEREAS final assessment of Integrated tax/ central tax/ State tax / Union territory tax on ……………………………. (name of goods/services or both-HSN:___________) supplied by the above bounded obligor from time to time could not be made for want of full information with regard to the value or rate of tax applicable thereto; and whereas the obligor desires that the provisional assessment in accord

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thin thirty 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/ Governor 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 Central Government/ State Government for the performance of an act in which the public are interested; IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s). Signature(s) of obligor(s

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Goods and Services Tax – GST ASMT – 04 – Form GST ASMT – 04 [See rule 98(3)] Reference No.: ………… Date To GSTIN – Name – Address – Application Reference No. (ARN) ……….. Dated …….. Order of Provisional Assessment This has reference to your application mentioned above and reply dated-, furnishing information/documents in support of your request for provisional assessment. Upon examination of your application and the reply, the provisio

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