Author: admin_gst

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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Extension of time-limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03.
11/2017-Puducherry GST Dated:- 21-9-2017 Puducherry SGST
GST – States
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F. No. 3074/CTD/GST/2017.
Puducherry, the 21st December 2017.
ORDER
No. 11/2017-Puducherry GST
Subject : Extension of time-limit for intimation of details of stock held on the date preceding

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

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

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

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

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

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

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Cess paid instead of SGST
Query (Issue) Started By: – gvenugopal g Dated:- 20-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 5 Replies
GST
In the month of July-2017, while making the payment Challan, we had inadvertently selected CESS instead of SGST, so again we have generated another challan and paid the correct SGST amount.
Is it possible to get the refund of Cess (showing un-adjusted Cess in Electronic Credit Ledger), which we have wrongly paid in the month

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Fast-track GST refund, else 65K cr may be stuck: Exporters
GST
Dated:- 20-9-2017

New Delhi, Sep 19 (PTI) Fearing that a staggering ₹ 65,000 crore could get stuck in GST refunds, exporters today asked the government to fast-track the refund process and avoid further deterioration in their "liquidity situation".
The Committee on Exports, chaired by Revenue Secretary Hasmukh Adhia, today met 8 export promotion associations to understand their concerns post the implementation Goods and Services Tax (GST) from July 1.
"If refund does not start flowing immediately then about ₹ 65,000 crore would be stuck by the end of October. This will further deteriorate exporters' liquidity situation," FIEO D

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hmed said that exporters are faced with challenging times due to GST and need immediate refund of taxes.
The Gems and Jewellery Industry demanded exemption from Integrated GST (IGST) on procurement of precious metals from the nominated agencies for the purpose of manufacture and export of jewellery.
They also sought a corresponding Central GST and State GST exemption on the subsequent supply made by the nominated agencies to the exporter of jewellery.
The GST Council, chaired by Finance Minister Arun Jaitley and comprising state counterparts, had in its last meeting on September 9 decided to set up a committee under Adhia to look into the issues faced by the export sector.
In its presentation before the committee, the FIEO stated that h

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Rajasthan Tax Consultants Association Versus Union Of India And Ors
GST
2017 (10) TMI 254 – RAJASTHAN HIGH COURT – 2017 (4) G. S. T. L. 447 (Raj.)
RAJASTHAN HIGH COURT – HC
Dated:- 20-9-2017
D.B. Civil Writ Petition No. 15239 / 2017
GST
MR. K.S.JHAVERI AND MR VIJAY KUMAR VYAS, JJ.
For The Petitioner : Mr. Sanjay Jhanwar with Mr. Prakul Khurana, Mr. Rahul Lakhwani, Ms. Aditi Lodha and Ms. Archana
For The Respondent : Mr. R.D. Rastogi, ASG with Mr. Anand Sharma & Mr. C.S. Sinha, Mr. R.B. Mathur with Ms. Meenal Ghiya, Mr. Siddharth Ranka And Mr. Kinshuk Jain
Order
1. We have heard counsel for the petitioners Mr. Sanjay Jhanwar with Mr. Prakul Khurana, Mr. Rahul Lakhwani, Ms. Aditi Lodha and Ms. Archana as well as cou

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ate Government.
(ii) Address of the each District Head will be provided. Mr. R.B. Mathur will provide the address of the State Officer and Mr. Sharma and Mr. Ranka will supply address of the Officer of the Central Government.
(iii) Those who inform so by email, their problem will be resolved expeditiously.
4. In the meantime, no coercive action (penal interest, late fees and prosecution) against any of the client of the petitioners members who are referred in the petition and are informing by email, will be protected. The composition Scheme is extended upto 30.9.2017, therefore, desirous assessee can apply.
4.1 In that view of the matter, those who could not apply under composition scheme upto 16.8.2017, their applications will be acc

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The Puducherry Goods and Services Tax (Seventh Amendment) Rules, 2017.
G.O.Ms. No. 36/CT/2017-18 Dated:- 20-9-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
G.O.Ms. No. 36/CT/2017-18
Puducherry, the 20th September, 2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Puducherry Goods and Services Tax (Seventh Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the 15th day of September, 2017.
2. In the Puducherry Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3 –
(i) after sub-rule (3), the following sub-rule shall

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rincipal rules, after rule 120, the following rule shall be inserted, namely:-
“120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.”,
4. In the principal rules, in rule 127, after clause (iii), the following clause shall be inserted, namely:-
“(iv) to furnish a performance report to the Council by the tenth of the close of each quarter.”;
5. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:-
“Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irre

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40 (4) (a) and Section 140 (9)” shall be substituted;
(ii) in Serial No.7(a), in the table, in Serial No.7A, in the heading, after the word “invoices”, the words, brackets and letters “(including Credit Transfer Document (CTD))” shall be inserted;
(iii) after the words “Designation/Status”, the following shall be inserted, namely:-
“Instructions:
1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a).
2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file Trans 3 besides availing credit in table 7A under the heading “inputs.”;
7. In the principal rules, in “FORM GSTR-4”, in Serial No.8, in entry 8B(2), for the words “Intra-State Supplies”, the words “Inter-State Supplies” shall be deemed to have been substituted with effect from the 1st day of July, 2017;
8. In the principal rules, in the Notes to “FORM GST EWB-01”, after Note 4, the following Note shall be deemed

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The Punjab Goods and Services Tax (Third Amendment) Rules, 2017.
G.S.R.042/P.A.5/2017/S.164/Amd.(3)/2017 Dated:- 20-9-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 20th September, 2017
No. G.S.R.42/P.A.5/2017/S.164/Amd.(3)/2017.- In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:-
RULES
1. (1) These rules may be called the Punjab Goods and Services Tax (Third Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on and with effect from the date of their publication in the Official Gazette.
2. In the Punjab Goods and Services Tax Ru

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e date at the 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 on the date at the time of supply of such services in terms of section 13 of the Act.”;
6. In the said rules, in rule 40, with effect from the 1st day of July, 2017, in sub-rule (1), for clause (b), the following clause shall be substituted, namely:-
“(b) the registered person shall within a period of thirty days from the date of becoming eligible to avail the input tax credit under sub-section (1) of section 18, or within such further period as may be extended by the Commissioner by a notification in this behalf, shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid:
Provided that any extension of the time limit notified by the

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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 shall be within one week from the date of commencement of these Rules.”.
9. In the said rules, 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 INTEGR

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lly 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 credited to the electronic credit ledger of the registered person.”.
11. In the said rules, 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.
12. In the said rules, in rule 87,-
(a) in sub-rule (2), the following shall be

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Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”.
13. In the said rules, 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.
14. In the said rules, for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:-
“103. Qualification and appointment of members of the Authority for Advance Ruling.-The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”.
15. In the said rules, 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 added, namely:-
“16. Government departments applying for registration as suppliers may not furnish Bank Account details.”.
16. In the said rules, with effect from the 22nd June, 20

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f 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
7.
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
8.
Bank Account Details (add more if required)
Account Number
Ty

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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.
17. In the said rules, in FORM GST TRAN-1, with effect from 1st July, 2017, in serial no. 7,-
(i) in item (a), for the word, figures and bracket “and 140 (6)”, the sign, figures, bracket and w

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System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B – regarding
15/2017-18 Dated:- 20-9-2017 Delhi SGST
GST – States
OFFICE THE COMMISSIONER TRADE & TAXES
Department of Trade & Taxes, Govt of NCT of Delhi
(GST-Policy Branch)
Vyapar Bhawan, New Delhi
F. No. 3 (66)/ GST-Policy /2017/837-42
Dated 20/09/2017
CIRCULAR-15 of 2017-18
Subject: System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B – regarding
Sections 37, 38 and section 39 of the Delhi GST Act, 2017 (hereinafter referred to as 'the Act') read with rules 59, 60 and 61 of the Delhi GST Rules, 2017 (hereinafter referred to as 'the Rules') require every registered person to furnish details of outward supplies made in a month in FORM GSTR-1, details of inward supplies received in a month in FORM GSTR-2 and a return in FORM GSTR-3 by the 10th 15th and 20th of the next month respectively. Keeping in view t

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rnished, the process of reconciliation between the information furnished in FORM GSTR-3B with that furnished in FORM GSTR-1 and FORM GSTR-2 would be carried out in accordance with the provisions of sub-rule (6) of rule 61 of the Rules.
4. The detailed procedure for reconciliation of information furnished in FORM GSTR-3 and FORM GSTR-3B is detailed in succeeding paras.
Furnishing of information in FORM GSTR- 1 & FORM GSTR-2:
5. It may be noted that after the registered person has filed his return in FORM GSTR-3B and the statement of outward supplies in FORM GSTR-I, the inward supplies shall be auto drafted for all registered persons (corresponding recipients of supply) and made available to them in FORM GSTR-2A as per sub-rule (3) of rule 59 of the Rules. FORM GSTR-2A is the exact replica of FORM GSTR-2 containing only those details that are autopopulated from the details furnished in FORM GSTR-1 by the corresponding suppliers. Based on the details communicated in FORM GSTR-2A, the r

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GSTR-1 or FORM GSTR-2, as the case may be. For example, while preparing and furnishing the details in FORM GSTR-1, if the outward supplies have been under reported or excess reported in FORM GSTR-3B, the same maybe correctly reported in the FORM GSTR-1. Similarly, if the details of inward supplies or the eligible ITC have been reported less or more than what they should have been, the same maybe reported correctly in the FORM GSTR-2. This will get reflected in the revised output tax liability or eligible ITC, as the case may be, of the registered person. The details furnished in FORM GSTR-1 and FORM GSTR-2 will be auto-populated and reflected in the return in FORM GSTR-3 for that particular month.
Action on the system-based reconciliation:
7. After the registered person has furnished the statement of inward supplies in FORM GSTR-2 by the extended date, the common portal shall auto-draft Part-A of the return in FORM GSTR-3 for the said month based on the information furnished in FORM

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STRr3is more than what has been paid as per FORM GSTR-3B, the common portal would show another instance of Table 12 for making additional payment of taxes, in accordance with the mandate of clause (b) of sub-rule (6) of rule 61. As the tax payable in column (2) of Table 12 of FORM GSTR-3 is more than what was shown in FORM GSTR-3B, the additional amount of tax payable can be paid by debiting the electronic cash or credit ledger as per the provisions contained in section 49 of the Act along with applicable interest on delayed payment of tax starting from 26th day of August, 2017 till the date of debit in the electronic cash or credit ledger. If the eligible ITC claimed by the person in FORM GSTR-2 is less than the ITC claimed and utilised by the registered person in FORM GSTR-3B, the same would be added to his output tax liability and shall have to be paid by him along with interest by debiting the electronic cash or credit ledger as per the provisions contained in section 49 of the Act

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GSTR-3.
Reduction in output tax liability:
10. Where the output tax liability of the registered person as per the details furnished in FORM GSTR-1 and FORM GSTR-2 is less than the output tax liability as per the details furnished in the FORM GSTR-3B and the same is not offset by a corresponding reduction in the input tax credit to which he is entitled, the excess shall be carried forward to the next month's return to be offset against the output liability of the next month by the taxpayer when he signs and submits the return in FORM GSTR-3. However, simultaneously, if there is a decrease in the eligible input tax credit, the same will be adjusted against the above mentioned reduction in output tax liability and the balance, if any, of the reduction in output tax liability shall be carried forward to the next month's return to be offset against the output liability of the next month.
Submission of GSTR-3B without payment of taxes:
11. Where, for some reasons, the register

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sign and submit the return in FORM GSTR-3 along with the payment of the due taxes as per the provisions of section 49 of the Act. However, since the payment was not made on or before the due date, the registered person shall be liable for payment of interest on delayed payment of tax starting from 26 th day of August, 2017 till the date of debit in the electronic cash and / or credit ledger. No late fee, however, would be levied for late filing of return in terms of section 47 of the Act, in accordance with the recommendation of the GST Council, as notified vide Notification No. 28/2017-Centra1 tax dated 01.09.2017.
Processing of information furnished:
13. After submission of the information in FORM GSTR-1 and FORM GSTR-2, the process of matching as per section 41, 42 and 43 of the Act read with rules 69 to 76 of the Rules shall be carried out as if these details were submitted in the regular course. Any amendment in the details furnished in FORM GSTR-1 and GSTR-2 shall be done follo

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Annapurna International Versus State Of U.P. & 5 Others
GST
2017 (11) TMI 1021 – ALLAHABAD HIGH COURT – Tmi
ALLAHABAD HIGH COURT – HC
Dated:- 20-9-2017
Writ Tax No. – 640 of 2017
GST
Mr. Pankaj Mithal And Umesh Chandra Tripathi, JJ.
For The Petitioner : Piyush Agrawal
For The Respondent : C.S.C., A.S.G.I.
ORDER
The assertion of Sri Piyush Agrawal, learned counsel for the petitioner is that the petitioner's GST registration has been cancelled as is depicted on the w

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M/s Radhey Lal Jaiprakash Neadarganj Dadri Versus State Of U.P. And 5 Others
GST
2017 (11) TMI 1022 – ALLAHABAD HIGH COURT – Tmi
ALLAHABAD HIGH COURT – HC
Dated:- 20-9-2017
Writ Tax No. – 661 of 2017
GST
Mr. Pankaj Mithal And Mr. Umesh Chandra Tripathi, JJ.
For The Petitioner : Suyash Agarwal
For The Respondent : C.S.C.
ORDER
The provisional ID and password allotted to the petitioner for the purposes of GST is not working. With the result, petitioner is unable to migrat

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The Arunachal Pradesh Goods and Services Tax (fifth Amendment) Rules, 2017.
31/2017-State Tax Dated:- 20-9-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR

Notification No. 31/2017-State Tax
The 20th September, 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 (fifth Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, 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, (hereinafter referred to as the principal rules), in rule 3 –
(i) after

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sub-rule (3A)” shall be inserted ;
3. In the principal rules, after rule 120, the following rule shall be inserted, namely :-
“120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.”;
4. In the principal rules, in rule 122, in clause (b), after the words “Commissioners of State tax or central tax”, the words “for at least one year” shall be inserted ;
5. In the principal rules, in rule 124, –
(i) for sub-rule (3), the following sub-rule shall be substituted, namely :-
“(3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group

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se shall be inserted, namely :-
“(iv) to furnish a performance report to the Council by the tenth of the close of each quarter.”;
7. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely :-
“Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment :
Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation – For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of Arunachal Pradesh, Department of Tax & Excise, notification No. 29/2017-State Tax dated 20th Septem

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Last Date for filing of return in FORM GSTR-3B.
32/2017-State Tax Dated:- 20-9-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR

Notification No. 32/2017-State Tax
The 20th September, 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 and notification No. 20/2017-State Tax dated the 28th August, 2017, the State Government, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2)

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Guidelines for division of taxpayer base between the Centre and States to ensure Single Interface under GST – regarding
01/2017 Dated:- 20-9-2017 CGST – Circulars / Ordes
GST
Circular No. 01/2017
F.No.166/Cross Empowerment/GSTC/2017
Office of the Goods & Services Tax Council
5th Floor, Tower-II, Jeevan Bharti Building,
Connaught Place, New Delhi
Dated: 20th September, 2017
To
All Chief Secretaries of the States/UTs with Legislature/Chairperson, CBEC;
All Finance Secretaries / CCTs of the States / UTs with Legislature;
All Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (through Member, GST, CBEC).
Sir / Madam,
Subject: Guidelines for division of taxpayer base betwe

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Central and the State tax administration;
iii. The division of taxpayers in each State shall be done by computer at the State level based on stratified random sampling and could also take into account the geographical location and type of the taxpayers, as may be mutually agreed;
2. Further, the broad guidelines for the purposes of computation of "Turnover" as approved by the GST Implementation Committee in its meeting held on 31 August and 1st September 2017 and subsequently by the GST Council in its 21st Meeting held on 9 September 2017 are as follows:
i. For taxpayers registered only under VAT, the total annual State turnover under VAT (including inter-State sales, exports and exempt goods) shall be taken as the basis for di

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ice Tax returns shall be taken as the basis for division.
vi. For taxpayers registered under both VAT and Service Tax, the total non-overlapping turnover (total of VAT and Service Tax, excluding any turnover which is included in both) shall be calculated and used as the basis for division. The Service Tax turnover shall be on the basis of clauses (iv) and (v) as the case may be.
3. The State Level Committees Commercial Taxes of respective comprising Chief Commissioner/Commissioner States and jurisdictional Central Tax Chief Commissioners/Commissioners are already in place for effective coordination between the Centre and the States. The said Committees may now take necessary steps for division of taxpayers in each State keeping in view th

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