Carriers under GST can use Invoice Reference Number instead of physical invoice; must map e-way bill to RFID.
Act-Rules
GST
E-way bill – Documents and devices to be carried by a person-in-cha
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New Rules for Generating E-Way Bills Under GST: Supplier, Recipient, or Transporter Obligations and Validity Guidelines.
Act-Rules
GST
C.Govt. Prescribes Rules for generation of e-way bills /
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Rule 138D
Facility for uploading information regarding detention of vehicle
GST
E-way Rules
Rule 138D of Central Goods and Services Tax Rules, 2017
2[138D. Facility for uploading information regarding detention of vehicle.-
Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.
3[Explanation. – For the purposes of this Chapter, the expressions 'transported b
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Rule 138C
Inspection and verification of goods
GST
E-way Rules
Rule 138C of Central Goods and Services Tax Rules, 2017
2[138C. Inspection and verification of goods.-
(1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
3[Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days.
Explana
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tral Tax dated 07-03-2018 w.e.f. 01-04-2018 (Notified by Notification No.12/2018 – Central Tax dated 07-03-2018) before it was read as,
“1[138C. Inspection and verification of goods.-
(1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, u
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Rule 138B
Verification of documents and conveyances.
GST
E-way Rules
Rule 138B of Central Goods and Services Tax Rules, 2017
3[138B. Verification of documents and conveyances.-
(1) The Commissioner or an officer empowered by him in this behalf may authorize the proper officer to intercept any conveyance to verify the e-way bill in physical or electronic form for all inter-State and intra-State movement of goods.
(2) The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device. 
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ion No.12/2018 – Central Tax dated 07-03-2018 w.e.f. 01-04-2018 (Notified vide Notification No. 15/2018 – Central Tax dated 23-03-2018) before it was read as,
“1[138B. Verification of documents and conveyances.-
(1) The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intraState movement of goods.
(2) The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the ewa
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Rule 138A
Documents and devices to be carried by a person-in-charge of a conveyance
GST
E-way Rules
Rule 138A of Central Goods and Services Tax Rules, 2017
3[138A. Documents and devices to be carried by a person-in-charge of a conveyance.-
(1) The person in charge of a conveyance shall carry-
(a) the invoice or bill of supply or delivery challan, as the case may be; and
(b) a copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner:
Provided that nothing contained in clause (b) of this sub-rule shall apply in case of movement of goods by rail or by air or vessel.
4[Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FO
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he conveyance to carry the following documents instead of the e-way bill
(a) tax invoice or bill of supply or bill of entry; or
(b) a delivery challan, where the goods are transported for reasons other than by way of supply.]
**************
NOTES:-
1.
Inserted vide Notification No. 27 /2017 – Central Tax dated 30-08-2017 w.e.f. 30-08-2017
2.
Substituted vide Notification No. 3/2018 – Central Tax dated 23-01-2018 w.e.f. 01-02-2018 before it was read as, “Notwithstanding anything contained”
3.
Substituted vide Notification No.12/2018 – Central Tax dated 07-03-2018 w.e.f. 01-04-2018 (Notified by Notification No.12/2018 – Central Tax dated 07-03-2018) before it was read as,
“1[138A. Documents and devices to be carried by a person-in-charge of a conveyance.-
(1) The person in charge of a conveyance shall carry-
(a) the invoice or bill of supply or delivery challan, as the case may be; and
(b) a copy of the e-way bill or the e-way bill nu
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vement of goods.
(5) 2[Notwithstanding anything contained in] clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill-
(a) tax invoice or bill of supply or bill of entry; or
(b) a delivery challan, where the goods are transported for reasons other than by way of supply.]”
4.
Inserted vide Notification No. 39/2018 – Central Tax dated 04-09-2018
5.
Substituted vide Notification No. 72/2020-Central Tax dated 30-09-2020 before it was read as,
“(2) A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.”
–
Statute, statutor
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Sixth Amendment to GST Rules: Changes in Goods Movement and E-Way Bill Generation Await Notification Date.
Notifications
GST
Central Goods and Services Tax (Sixth Amendment) Rules, 2017 – Mov
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GST rates on mobile recharge business
Query (Issue) Started By: – ravi tanwar Dated:- 31-8-2017 Last Reply Date:- 20-9-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Hi,
I am a proprietor of a multi recharge company. Please tell me GST rate on this business, and other detail about GST on this business.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
If recharge is for mobile phones it is telecommunication service and it would attract 18% GST (9% CGST + 9% SGST)
Discussion For
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The Union Cabinet approves promulgation of an Ordinance to suitably amend the Goods and Services Tax (Compensation to States) Act, 2017
GST
Dated:- 31-8-2017
The Schedule to the Goods and Service Tax (GST) (Compensation to States) Act 2017, specifies the maximum rate at which Goods and Service Tax Compensation Cess may be collected. In respect of motor vehicles, the maximum rate, at which Goods and Service Tax Compensation Cess may be collected, is 15%.
Consequent to the GST Counc
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GST registration cancellation procedure
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 31-8-2017
Introduction: Through GST migration process, all the taxpayers registered under existing laws have been automatically migrated to GST regime. But the exemption threshold limit for registration under GST has been increased to ₹ 20 Lakhs. Such persons below taxable limit apply for cancellation of registration or may be cancelled by proper officer on his own motion for the reasons prescribed u/s 29(1) of CGST Act, 2017. This article discusses in detail about GST registration cancellation procedure.
Conditions for cancellation of GST Registration
* Cancellation by the registered person himself
A registered GST person can himself/herself cancel their registration in one of the following conditions:
* If your turnover is not more than 20 lakh and you have registered on the portal, but you do not want to file the return. Then, you should get it deactivat
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the right to cancel the registration with retrospective effect.
If the GST registration of a seller is cancelled with retrospective effect, it may result in denial of credits to the buyers who have purchased from such dealers.
The concerned person will receive a legal notice showing the cause of registration and will be given an opportunity to explain themselves before the actual cancellation.
The following persons are allowed to cancel a GST registration:
* The registered person himself
* A proper GST officer
* The legal heir of the registered person can request cancellation through an application, in case of death of the person
The voluntary registrations can only be cancelled after one year or more from the date of GST registration.
Payment of Pending Tax after cancellation
The GST cancelled person will have to pay all the dues and liable taxes prior to cancellation.
The person will have to pay his due taxes either by reversing the input credit in semi-furnished/furnish
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by the proper officer to issue a formal order for cancellation of registration. The order is to be sent within 30 days from the application date or from the date of response in GST REG 18 form.
Application for Revocation of Cancellation of registration by proper officer – Sec 30 of CGST Act & Rule 23
* Submit an application in Form GST REG-21 for revocation of cancellation of registration within 30 days from the date of service of the order of cancellation of registration
* Application for revocation cannot be filed if cancellation is on account of failure to furnish returns or failure to pay liability unless such return is filed / liabilities are discharged.
* For justified reasons, PO shall revoke cancellation of registration within 30 days of application or receipt of clarification by passing an order in Form GST REG-22.
* For unjustified reasons, PO shall issue SCN in Form GST REG-23.
* Reply shall be filed in within 7 days in Form GST REG-24.
* For justified reasons,
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TEXTILE SECTOR POST GST
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 31-8-2017
Taxation of textile sector is opaque and non-neutral across its various segments and regions. Many textile outputs are either exempt under the central and state tax regimes or are subjected to relatively low tax rates. Most of the indirect taxes fall on inputs and services. On the whole, the textile sector is lightly taxed and also subsidized. Textile exports are supported through payments of un-rebated taxes (duty drawback) on textile inputs and other subsidies. The GST shall replace a number of earlier central and state taxes. India has a number of schemes for rebating or subsidizing textile exporters
Registration
According to sections 22 and 24 of the CGST Act, 2017, every supplier shall be liable to be registered under the Act in the State from where he makes a taxable supply of goods and/or services if his aggregate turnover in a financial year exceeds rupees 10 lakh
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een kept under 5% tax, cotton farmer is not liable to registration under section 23(1) (b) of CGST Act, 2017 as an agriculturist to the extent of supply of produce out of cultivation of land is not liable for registration.
Rate of Tax
In pre-GST period, following tax rate structure was applicable on textile industry-
* Garment manufacturers could opt for complete excise duty exemption or pay a concessional excise duty of 2% (with abatement of 40%), i.e. effective rate of 1.2% was applied for branded garments with MRP of >Rs 1000 without availing input tax credit as most of the raw materials especially cotton based sector did not suffer excise duty.
* There was also an option of paying excise duty @ 7.5% (if opted for 12.5% payment with abatement of 40%) on condition of claiming Cenvat Credit.
* The sales tax or VAT would also be paid at lower rates or at concessional rates under composition schemes as applicable in different states.
Keeping in mind the indirect taxes paid by t
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d as under:
S.
No.
Type of fibre/filament
GST rate
Fibre
Yarn
Fabrics*
Garments and made ups**
1.
Silk
Nil
5%
5%
5% / 12%
2.
Wool
Nil
5%
5%
5% / 12%
3.
Cotton
5%
5%
5%
5% / 12%
4.
Other vegetable fibres
Nil / 5%
5%
5%
5% / 12%
5.
Manmade fibres / filaments
18%
18%
5%
5% / 12%
* – 5% GST rate with no refund of unutilized input tax credit.
** – (i) 5% GST rate for garments / made ups of sale value not exceeding ₹ 1000 per piece.
(ii) 12% GST rate for garments / made ups of sale value exceeding ₹ 1000 per piece.
Thus, the GST rate structure for the Textiles Sector enables ease of classification and determination of rate.
The main demand of the textile traders has been not to put any tax on fabrics. However, the same has not been accepted because of the following reasons:
* Nil GST on fabrics will break the input tax credit chain and then the garments / made ups manufacturers will not be able to get the credit of tax on previous st
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lue on which the tax has to be paid and not the MRP. Rate of tax linked to the sale value applies only to garments and not for sarees and suit lengths which are fabrics.
GST rate on fabric is 5 percent irrespective of composition. Dhoti is classifiable under Chapter 52 or Chapter 54 as fabrics. Old dhoti is classifiable under heading 63.09 as worn clothing. The tax for chapter 63 is similar to apparels and related to sale value whereas cotton fabrics/man-made fabrics, irrespective of value, are taxed at 5%. Whatever be the classification, as presumably the old cotton dhoti would be below the sale value of ₹ 1000/- per piece, it would be taxed at 5%.
Rate on coin mats, mattings and floor coverings falling under Chapter 57 is 5 percent. The rate of 5% would be chargeable on the job process relating to the textile yarns (other than Man Made Fibre/Filament) and fabrics. Sarees are treated as fabrics and a saree remains fabrics only as no new item emerges having distinct name, chara
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ed.
GST on Khadi Products
With the exemption to the SSI sector being drastically reduced from the earlier INR 150 lakh to INR 20 lakh, the exemption cover enjoyed by many of the Khadi Institutions (KIs) has been removed. KIs are now mandated to obtain registration under GST and also pay GST on various Khadi products which is 5%. The products of the Village Industries sector were either taxed @ 0-14.30% before-GST and post-GST the same products attracts tax @ 12-28%.
In pre-GST regime, only Khadi yarn produced in Khadi sector was exempted, while other Khadi products attracted 5% GST. Ministry of MSME has approached Ministry of Finance to consider the sector for exemption from GST or to ensure a seamless flow of input tax credit in order for Khadi Institutions to claim input tax credit.
Credit Restrictions
Vide Notification No. 5/2017-Central Tax (Rate) dated 28.06.2017, it has been notified that in case of the following items / products, where the credit has accumulated on account
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s would not be eligible for input tax credit. It is important for manufacturers to plan the procurements from the vendors in GST regime.
Announcement of transitional rates for Remission of State Levies of Garments & Made-ups
In order to support exporters of garments and made-ups, the Government has announced as a transitional arrangement that for the period 1st July 2017 to 30th September 2017, the exporter may claim Remission of State Levies (ROSL) at the rates prior to introduction of GST.
Conclusion
With the GST, the manufacturing sector will become more competitive. As far as the textile sector, being an essential item for the common man is concerned, textile items are being demanded to be kept under GST with the minimum possible tax slab with the special rates.
The introduction of GST does have some negative impact for the textile industry in general. However, the consolidation of taxes will help create a level-playing field for the bigger textile manufacturers as smaller or
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GST have been extended the 'due date' for filing various reports of audit as well as tax-returns under the Income-tax Act
F.No.225/270/2017/ITA.II Dated:- 31-8-2017 Order-Instruction
Income Tax
ORDER
GST have been extended the 'due date' for filing various reports of audit as well as tax-returns under the Income-tax Act
dated the, 31-8-2017
The Goods and Services Tax ('GST') has come into effect on 1-7-2017. In recent days, dates for filing various returns and forms under GST have been extended by the Government. In this backdrop, representations have been filed by various stakeholders requesting for extending the 'due date' for filing various reports of audit as well as tax-returns under the Income-tax
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The Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 2017
70/2017/9(120)/XXVII(8)/2017 Dated:- 31-8-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
No. 70/2017/9(120)/XXVII(8)/2017
Dehradun :: Dated:: 31th August, 2017
Notification/Amendment
WHEREAS, the State Government is satisfied that it is expedient to do so in public interest;
Now, THEREFORE, in exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), the Governor is pleased to allow to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely :-
The Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 2017
Short title and commencement
1. (1) These Rule may be called The Uttarakhand Goods and Services Tax, (Fourth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of publication
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,
34. Rate of exchange of currency, other than Indian rupees, for determination of value:
(1) The rate of exchange for determination of value of taxable goods shall be the applicable rate of exchange as notified by the Board under section 14 of the customs Act, 1962 for the date of time of supply of such goods in terms of section 12 of the Act.
(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.
Amendment in Rule 46
4. In Rule 46 of the Uttarakhand Goods and Services Tax (Second Amendment) Rule, 2017, for the existing third proviso given in column-1, the following proviso given in column-2 shall be substituted; namely –
Column-I Existing Proviso
Column-2 Hereby Substituted Proviso
46. Tax invoice:
Provided also that in the case of the export of goods or services, the invoi
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ress of delivery; and
(iii) name of the country of destination.
Amendment in Rule 61
5. In Rule 61 of the Uttarakhand Goods and Services Tax (Second Amendment) Rule, 2017, with effect from 1st July, 2017, for the existing sub-rule (5) given in column-1, the following sub-rule given in column-2 shall be substituted; namely –
Column-I Existing sub-rule
Column-2 Hereby Substituted sub-rule
61. Form and manner of submission of monthly return :
(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, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.
All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so
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ilities 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;
(e) 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.
Amendment in Rule 83
6. In Rule 83 of the Uttarakhand Goods and Service Tax (Second Amendment) Rule, 2017, with effect from 1st July, 2017, in second proviso of sub-rule (3), for the word “sub-section”, the word “sub-rule” shall be substituted.
Amendment in Rule 89
7. In Rule 89 of the Uttarakhand Goods and Services Tax (Second Amendment) Rule, 2017, with effect f
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Date of filing of GSTR-3B.
03/2017-State Tax Dated:- 31-8-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
Kerala State Goods and Services Tax Department
NOTIFICATION NO. 03/2017-State Tax
No. C1-24614/2016.
Thiruvananthapuram, 31st August 2017.
In exercise of the powers conferred by sub-rule (5) of Rule 61 of the Kerala Goods and Services Tax Rules, 2017, read with Section 168 of the Kerala State Goods and Services Tax Ordinance, 2017 (11 of 2017), the Commissioner, on
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Last date for furnishing of return in FORM GSTR-3B.
04/2017-State Tax Dated:- 31-8-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
Notification No. 04/2017-State Tax
No. C1-24614/2016.
Thiruvananthapuram, 31st August 2017.
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Kerala Goods and Services Tax Rules, 2017, read with section 168 of the Kerala State Goods and Services Tax Ordinance, 2017 (11 of 2017), the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronically through the common portal for the month of July, 2017, for such class of registered persons as mentioned in the co
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payable under the said Act” for the month of July, 2017 and the deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 25th August, 2017
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of FORM GSTR-3B;
(iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before 28th August, 2017 along with the applicable interest calculated from the 26th day of August, 2017 till the date of such deposit.
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Extends the time limit for furnishing of outward supplies in FORM GSTR-1.
05/2017-State Tax Dated:- 31-8-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
Notification No. 05/2017-State Tax
No. C1-24614/2016.
Thiruvananthapuram, 31st August 2017.
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Kerala State Goods and Services Tax Ordinance, 2017 (11 of 2017), the Commissioner, on the recommendations of t
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Extends the time limit for furnishing the details of inward supplies in FORM GSTR-2.
06/2017-State Tax Dated:- 31-8-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
Notification No. 06/2017-State Tax
No. C1-24614/2016.
Thiruvananthapuram, 31st August 2017.
In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 read with section 168 of the Kerala State Goods and Services Tax Ordinance, 2017 (11 of 2017), the Commissioner, on the recommend
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Extends the time limit for furnishing the return of details in FORM GSTR-3.
07/2017-State Tax Dated:- 31-8-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
Notification No. 07/2017-State Tax
No. C1-24614/2016.
Thiruvananthapuram, 31st August 2017.
In exercise of the powers conferred by the sub-section (6) of section 39 read with section 168 of the Kerala State Goods and Services Tax Ordinance, 2017 (11 of 2017), the Commissioner, on the recommendations of the Council, her
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The Arunachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2017.
16/2017-State Tax Dated:- 31-8-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
Notification No. 16/2017-State Tax
The 31st August, 2017
No. GST/24/2017.- In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely :-
(1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Second 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 Arunachal Pradesh 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
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ly for input tax credit of central tax, State tax, Union territory tax and integrated tax.
(3) Where the tax invoices related to the inputs held in stock are not available, the registered person shall estimate the 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, 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 c
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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 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
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Extends the time limit for furnishing for filing of details of outward supplies in FORM GSTR-1
17/2017-State Tax Dated:- 31-8-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
Notification No. 17/2017-State Tax
The 31st August, 2017
No. GST/24/2017.-In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Aruna
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Extends the time limit for furnishing of details of inward supplies in FORM GSTR-2.
18/2017-State Tax Dated:- 31-8-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
Notification No. 18/2017-State Tax
The 31st August, 2017
No. GST/24/2017.-In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 read with section 168 of the Central Goods and
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Extends the time limit for furnishing the return FORM GSTR-3.
19/2017-State Tax Dated:- 31-8-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 19/2017-State Tax
The 31st August, 2017
No. GST/24/2017.-In exercise of the powers conferred by the sub-section (6) of section 39 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7
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Last date for furnishing of return in FORM GSTR-3B.
20/2017-State Tax Dated:- 31-8-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
Notification No. 20/2017-State Tax
The 31st August, 2017
No. GST/24/2017.-In exercise of the powers conferred by section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), read with sub-rule (5) of rule 61 of the Arunachal Pradesh Goods and Services Tax Rules, 2017. State Government, on the recommedations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically
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RAN-1 on or before the 28th August, 2017
25th August, 2017
–
2.
July, 2017
Registered persons entitled to avail input tax credit in terms of Section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017.
28th August, 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 25th August, 2017 ;
(ii) file FORM GST TRAN-1 before the filing of FORM GSTR-3B ;
(iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per
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The Arunachal Pradesh Goods and Services Tax (Third Amendment) Rules, 2017.
21/2017-State Tax Dated:- 31-8-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
Notification No. 21/2017-State Tax
The 31st August, 2017.
No. GST/24/2017.-In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely :-
(1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Third Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017,
(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall b
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.”;
(iv) after rule 44, the following rule shall be inserted, namely:-
“44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.- The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the CENVAT Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit sha
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d further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”;
(vii) for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:-
“103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”;
(viii) in “FORM GST REG-01” under the heading, Instructions for submission of Application for Registration, after Serial No. 15, the following Serial No. shall be inserted, namely :-
“16. Government departments applying for registration as suppliers may not furnish Bank Account details.”;
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e
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/Street
City/Town/Village
District
Block/Taluka
Latitude
Longitude
State
PIN Code
Contact Information
Email Address
Telephone number
Fax Number
Mobile Number
5.
Details of Authorized Signatory, if applicable
Particulars
First Name
Middle Name
Last name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Other>
Mobile Number
Email address
Telephone No.
Designation /Status
Director Identification Number (if any)
PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
Are you a citizen of India?
Yes / No
Passport No. (in case of foreigners)
Residential Address
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/Street
Town/City/Village
District
Block/Taluka
State
PIN Code
6.
Bank Account Details
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fficer :
Designation :
Jurisdiction :
Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the Government.
Every person required to obtain a unique identity number shall submit the application electronically.
Application shall be filed through Common Portal or registration can be granted suo- moto by proper
officer.
The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
PAN/Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.”;
(x) With effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,-
(i) in item (a), for the word, figures and brackets “and 140 (6)”, the figures, brac
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Beena Steel Corporation Versus The Assistant Sales Tax Officer, GST Department, Thrissur
GST
2018 (3) TMI 1074 – KERALA HIGH COURT – [2017] 1 GSTL 23 (Ker)
KERALA HIGH COURT – HC
Dated:- 31-8-2017
WP(C) No. 28277 of 2017 (H)
GST
Mr. A.K.Jayasankaran Nambiar, J.
JUDGMENT
A consignment of GI Squares, that was being transported at the instance of the petitioner, was detained by the respondents. Ext.P3 is the detention notice issued to the petitioner. In the writ petition, the petitioner is aggrieved by the insistence of the respondent that the petitioner must pay the security deposit demanded in the detention notice as a condition for release of the goods and vehicle.
2. I have heard the learned counsel appearing
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under the SGST Act. The learned Government Pleader would submit, on instructions, that the document that accompanied the goods did not contain the essential details prescribed under the SGST Act and Rules, for the purposes of transportation, and therefore, the documents used by the petitioner would not suffice to cover the transportation of the goods. Taking note of the said submission of the learned Government Pleader, on instructions, and finding that the detention cannot be said to be un-justified, I direct the respondent to release the goods and the vehicle covered by Ext.P3 detention notice, to the petitioner, on his furnishing a bank guarantee to cover the security deposit amount demanded in the Ext.P3 notice, before the respondent.
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