Author: admin_gst

GST – Frequently Asked Question
GST
Dated:- 28-10-2017

Q. Can an e-commerce operator start deducting TCS from payments made to suppliers?
Ans. No, the operationalization of TCS registration and collection under GST has been put on hold till 01.04.2018.
Q. When is the nation-wide e-way bill system going to be introduced?
Ans. The e-way bill system shall start to be introduced in a staggered manner from 01 01.2018. It would be launched nationwide from 01.04.2018
Q. Till the ti

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Rate of Tax for Hiring of machinery
Query (Issue) Started By: – T.K. CHANDRASEKARAN Dated:- 28-10-2017 Last Reply Date:- 29-10-2017 Goods and Services Tax – GST
Got 3 Replies
GST
What will be the Rate of Tax under GST for Hiring of Machinery & Equipment without transfer of active possession (not lease) ? Renting of machinery where ever the active possession passed on from the person hiring to the person using the machinery on hire will be a LEASE transaction. So, in this case, it is

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Service Supply to Nepal & Bhutan Exempt from IGST if Paid in INR Under New Rule.
Notifications
GST
Full Exemption allowed in respect of IGST on supply of services to Nepal and Bhutan against

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GST on Unstitched Salwar Suits: Cutting and Packing Fabrics Remain at 5% Rate Under Fabric Heading.
Circulars
GST
GST on Unstitched Salwar Suits – Mere cutting and packing of fabrics into pie

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Applicability of GST Compensation Cess on Penultimate Export Sales/ Procurement from Unregistered Dealers
By: – Ramnarayan Balakrishnan
Goods and Services Tax – GST
Dated:- 28-10-2017

Vide my article dated 14 September 2017 published by Tax Management India, I had highlighted the problems from the legal and systems perspectives owing to delay in issue of SGST Notifications by the States. The problems I had highlighted in the above article remain unresolved to this date.
Pending the above, there are two new developments which seem to have thrown up a new issue, which I have discussed below:
1. Reduced Rate of GST on penultimate export sale
In what seems to be an effort to avoid blockage of cash flow to merchant exporters,

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the Central Government
SGST @ 0.05%
0.05
Subject to equivalent notifications to be issued by the State Government
GST Compensation Cess (assuming that the car sold has engine capacity > 1500 cc)
20.00
GST Compensation Cess has not been notified as exempt (or rate reduced) by the Central Government, hence, it would continue to apply on penultimate export sale also.
Total GST
20.10
Even though the government has accorded a great benefit for merchant exporters, they would be able to enjoy that benefit only if,
* The corresponding SGST notifications are issued immediately by the respective
State Governments; and
* The Central Government clarifies on the applicability of GST Compensation Cess on sales preceding an export sale.
2

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Central Goods and Services Tax (Eleventh Amendment) Rules, 2017
51/2017 Dated:- 28-10-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 51/2017 – Central Tax
New Delhi, the 28th October, 2017
G.S.R. 1344 (E):- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Eleventh Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the O

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:-
“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”;
(iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:-
“Provided that where the date for furnishing the de

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Seeks to extend the due date for submission of details in FORM GST-ITC-01
52/2017 Dated:- 28-10-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 52/2017 – Central Tax
New Delhi, the 28th October, 2017
G.S.R. 1345 (E). In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (

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Seeks to extend the due date for submission of details in FORM GST-ITC-04
53/2017 Dated:- 28-10-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 40/2018 – Central Tax dated 04/09/2018
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 53/2017 – Central Tax
New Delhi, the 28th October, 2017
G.S.R. 1346 (E):- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of

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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
Order No. 05/2017 Dated:- 28-10-2017 CGST – Circulars / Ordes
GST
Superseded vide Order No. 11/2017-GST dated 21-12-2017
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi, the 28th October, 2017
Order No. 05/2017-GST
Subject:

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Extension of time limit for submitting application in FORM GST REG-26
Order No. 06/2017 Dated:- 28-10-2017 CGST – Circulars / Ordes
GST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi, the 28th October, 2017
Order No. 06/2017-GST
Subject: Extension of time limit for submitting application in FORM GST REG-26
In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of the Ce

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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. 07/2017 Dated:- 28-10-2017 CGST – Circulars / Ordes
GST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi, the 28th October, 2017
Order No.07/2017-GST
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017
Order No. 08/2017 Dated:- 28-10-2017 CGST – Circulars / Ordes
GST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi, the 28th October, 2017
Order No. 08/2017-GST
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120

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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
No. 2509/ST-II Dated:- 28-10-2017 Haryana SGST
GST – States
ORDER
Subject: 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
In exercise of the powers conferred by sub-rule (4) of rule 3 of the Harya

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Extension of time limit for submitting application in FORM GST REG-26
No. 2510/ST-II Dated:- 28-10-2017 Haryana SGST
GST – States
ORDER
Subject: Extension of time limit for submitting application in FORM GST REG-26
In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of the Haryana Goods and Services Tax Rules, 2017 read with section 168 of the Haryana Goods and Services Tax Act, 2017, the Commissioner of State Tax, on the recommendations of the Council, hereby

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Haryana Goods and Services Tax Rules, 2017.
2512/ST-II Dated:- 28-10-2017 Haryana SGST
GST – States
ORDER
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Haryana Goods and Services Tax Rules, 2017.
In exercise of the powers conferred by rule 117 of the Haryana Goods and Services Tax Rules, 2017 read with section 168 of the Haryana Goo

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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
05/2017-GST Dated:- 28-10-2017 Himachal Pradesh SGST
GST – States
File No.12-19/2017-18-EXN-GST-(519)-32164
Government of Himachal Pradesh
Excise & Taxation Department
Order No. 05/2017-GST
Dated: Shimia-171002,
the 28th Oct., 2017
Subject: Extension of time limit for intimation of details of stock held on the dat

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Extension of time limit for submitting application in FORM GST REG-26
06/2017-GST Dated:- 28-10-2017 Himachal Pradesh SGST
GST – States
File No.12-19/2017-18-EXN-GST-(519)-32168
Government of Himachal Pradesh
Excise & Taxation Department
Order No. 06/2017-GST
Dated: Shimia-171002,
The 28th Oct., 2017
Subject: Extension of time limit for submitting application in FORM GST REG-26
In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of the Himachal Pradesh G

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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
07/2017-GST Dated:- 28-10-2017 Himachal Pradesh SGST
GST – States
Superseded vide Order No. 9/2017-GST dated 15-11-2017
File No.12-19/2017-18-EXN-GST-(519)-32166
Government of Himachal Pradesh
Excise & Taxation Department
Order No. 07/2017-GST
Dated: Shimia-171002, the 28th Oct., 2017
Subject: Extension of time limit for submitting the declarat

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017
08/2017-GST Dated:- 28-10-2017 Himachal Pradesh SGST
GST – States
Superseded vide Order No. 10/2017-GST dated 15-11-2017
File No.12-19/2017-18-EXN-GST-(519)-32167
Government of Himachal Pradesh
Excise & Taxation Department
Order No. 08/2017-GST
Dated: Shimia-171002,
28th Oct., 2017
Subject: Extension of time limit for submitting the declaratio

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Amendments in the Notification (1-O/2017), No KGST.CR.01/17-18 dated the 13th October, 2017 – Seeks to extend the due date for submission of details in FORM GST-ITC-01
01-P/2017 Dated:- 28-10-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
DEPARTMENT OF COMMERCIAL TAXES
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
THERIGE KARYALAYA, GANDHINAGAR, BENGALURU
NOTIFICATION (01-P/2017)
NO. KGST.CR.01/17-18, DATED: 28.10.2017.
In pursuance of section 168 of the Karn

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Seeks to extend the due date for submission of details in FORM GST-ITC-04
01-Q/2017 Dated:- 28-10-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
DEPARTMENT OF COMMERCIAL TAXES
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
THERIGE KARYALAYA, GANDHINAGAR, BENGALURU
NO. KGST.CR.01/17-18, DATED: 28.10.2017.
NOTIFICATION (01-Q/2017)
In pursuance of section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) and sub-rule (3) of rule 45

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Extension of time limit for intimation of details of stock in FORM GST CMP-03
01-R/2017 Dated:- 28-10-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
DEPARTMENT OF COMMERCIAL TAXES
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES THERIGE
KARYALAYA, GANDHINAGAR, BENGALURU
NOTIFICATION (01-R/2017)
No. KGST.CR.01/17-18, Dated: 28.10.2017.
In exercise of the powers conferred by sub-rule (4) of rule 3 of the Karnataka Goods and Services Tax Rules, 2017 read with secti

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Extension of time limit for submitting application in FORM GST REG-26.
01-S/2017 Dated:- 28-10-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
DEPARTMENT OF COMMERCIAL TAXES
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES THERIGE
KARYALAYA, GANDHINAGAR, BENGALURU
No. KGST.CR.01/17-18, Dated: 28.10.2017.
NOTIFICATION (01-S/2017)
In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of the Karnataka Goods and Services Tax Rules, 2017 read wi

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117.
01-T/2017 Dated:- 28-10-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
DEPARTMENT OF COMMERCIAL TAXES
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES THERIGE
KARYALAYA, GANDHINAGAR, BENGALURU
NO. KGST.CR.01/17-18, DATED: 28.10.2017.
NOTIFICATION (01-T/2017)
In exercise of the powers conferred by rule 117 of the Karnataka Goods and Services Tax Rules, 2017 read with section

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A.
01-U/2017 Dated:- 28-10-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
DEPARTMENT OF COMMERCIAL TAXES
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES THERIGE
KARYALAYA, GANDHINAGAR, BENGALURU
NO. KGST.CR.01/17-18, DATED: 28.10.2017.
NOTIFICATION (01-U/2017)
In exercise of the powers conferred by rule 120A of the Karnataka Goods and Services Tax Rules, 2017 read with secti

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