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Sikkim Goods and Services Tax (Sixth Amendment) Rules, 2017

Sikkim Goods and Services Tax (Sixth Amendment) Rules, 2017
27 /2017 – State Tax Dated:- 30-8-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No.27 /2017 – State Tax
Date: 30thAugust, 2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Sikkim Goods and Services Tax (Sixth Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
2. In the Sikkim Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the principal rules), –
(i) for rule 138, the following shall be

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over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01:
Provided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees:
Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of

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ransfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01:
Provided that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods.
(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the valu

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ed by the Commissioner, within 24 hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) of the said Table: Table
Sr. no.
Distance
Validity period
(1)
(2)
(3)
1.
Upto 100 km
One day
2.
For every 100 km or part thereof thereafter
One additional day
Provided that the Commissioner may, by notification, extend the validity period of eway bill for certain categories of goods as may be specified therein:
Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating

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nything contained in this rule, no e-way bill is required to be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and
(d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State.
Explanation. – The facility of generation and cancellation of e-way bill may also be made available through SMS.
 
Dipa Basnet
Secretary
Commercial Taxes Division
Finance, Revenue & Expenditure Deptt.
FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II
=============
Document 1(14) Notwithstanding anything contained in this rule, no e-way bill is required to be
generated
(a)
where the goods being trans

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106
7.
0201
Meat of bovine animals, fresh and chilled.
8.
0202
9.
0203
10.
0204
11.
0205
12.
13.
0206
0207
Meat of bovine animals frozen [other than frozen and put up in unit
container]
Meat of swine, fresh, chilled or frozen [other than frozen and put up in
unit container]
Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put|
up in unit container]
Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other
than frozen and put up in unit container]
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules
or hinnies, fresh, chilled or frozen [other than frozen and put up in unit
container]
Meat and edible offal, of the poultry of heading 0105, fresh, chilled or
frozen [other than frozen and put up in unit container]
4
S.
Chapter or
No.
Heading or
Sub-heading
or Tariff item
(1)
(2)
14.
0208
15.
0209
16.
0209
17.
0210
18.
3
19.
0301
20.
0302
21.
0304
22.
0306
23.
0307
24.
0308
25.
0401
26.
0403
27.
0406
28.
0407
29.
0409
30.
0501
31.
05

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ed by steaming or by boiling in water live, fresh or chilled.
Molluscs, whether in shell or not, live, fresh, chilled; aquatic
invertebrates other than crustaceans and molluscs, live, fresh or chilled.
Aquatic invertebrates other than crustaceans and molluscs, live, fresh or
chilled.
Fresh milk and pasteurised milk, including separated milk, milk and
cream, not concentrated nor containing added sugar or other sweetening
matter, excluding Ultra High Temperature (UHT) milk
Curd; Lassi; Butter milk
Chena or paneer, other than put up in unit containers and bearing a
registered brand name;
Birds' eggs, in shell, fresh, preserved or cooked
Natural honey, other than put up in unit container and bearing a registered
brand name
Human hair, unworked, whether or not washed or scoured; waste of
human hair
All goods i.e. Bones and horn-cores, unworked, defatted, simply
prepared (but not cut to shape), treated with acid or gelatinised; powder
and waste of these products
5
32.
0507 90
33.
0511
S.
Cha

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fresh or chilled.
Dried vegetables, whole, cut, sliced, broken or in powder, but not further
prepared.
Dried leguminous vegetables, shelled, whether or not skinned or split.
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and
similar roots and tubers with high starch or inulin content, fresh or
chilled; sago pith.
Coconuts, fresh or dried, whether or not shelled or peeled
Brazil nuts, fresh, whether or not shelled or peeled
Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts
(Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios,
Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or
not shelled or peeled
Bananas, including plantains, fresh or dried
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens,
fresh.
Citrus fruit, such as Oranges, Mandarins (including tangerines and
satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit,
including pomelos, Lemons (Citrus limon, Citrus limonum) and limes
(Citru

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coriander, cumin or caraway; juniper
berries [of seed quality]
Fresh ginger, other than in processed form
Fresh turmeric, other than in processed form
Wheat and meslin [other than those put up in unit container and bearing
a registered brand name]
Rye [other than those put up in unit container and bearing a registered
brand name]
Barley [other than those put up in unit container and bearing a registered
brand name]
Oats [other than those put up in unit container and bearing a registered
brand name]
Maize (corn) [other than those put up in unit container and bearing a
registered brand name]
Rice [other than those put up in unit container and bearing a registered
brand name]
Grain sorghum [other than those put up in unit container and bearing a
registered brand name]
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra,
Ragi] [other than those put up in unit container and bearing a registered
brand name]
Wheat or meslin flour [other than those put up in unit container a

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ds of seed quality
Soya beans, whether or not broken, of seed quality.
Ground-nuts, not roasted or otherwise cooked, whether or not shelled
Description of Goods
(3)
or broken, of seed quality.
Linseed, whether or not broken, of seed quality.
Rape or colza seeds, whether or not broken, of seed quality.
Sunflower seeds, whether or not broken, of seed quality.
Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton
seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower
(Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango
kernel, Niger seed, Kokam) whether or not broken, of seed quality.
Seeds, fruit and spores, of a kind used for sowing.
Hop cones, fresh.
Plants and parts of plants (including seeds and fruits), of a kind used
primarily in perfumery, in pharmacy or for insecticidal, fungicidal or
similar purpose, fresh or chilled.
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh
or chilled.
Cereal straw and husks, unprepared

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alm neera
Tender coconut water other than put up in unit container and bearing a
registered brand name
Aquatic feed including shrimp feed and prawn feed, poultry feed and
cattle feed, including grass, hay and straw, supplement andhusk of
pulses, concentrates andadditives, wheat bran and de-oiled cake
Salt, all types
Dicalcium phosphate (DCP) of animal feed grade conforming to IS
specification No.5470 : 2002
Human Blood and its components
All types of contraceptives
Description of Goods
or Tariff item
(1)
106.
(2)
3101
107.
3304
108.
3825
109.
3926
110.
4014
111.
4401
112.
4402
113. 4802/4907
114. 4817/4907
115.
48/4907
116.
4907
117.
4901
118.
4902
119.
4903
(3)
All goods and organic manure [other than put up in unit containers and
bearing a registered brand name]
Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
Municipal waste, sewage sludge, clinical waste
Plastic bangles
Condoms and contraceptives
Firewood or fuel wood
Wood charcoal (including shell or nut charcoa

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d but not spun
Coconut, coir fibre
Indian National Flag
Human hair, dressed, thinned, bleached or otherwise worked
Earthen pot and clay lamps
Glass bangles (except those made from precious metals)
Agricultural implements manually operated or animal driven i.e. Hand
tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes;
axes, bill hooks and similar hewing tools; secateurs and pruners of any
kind; scythes, sickles, hay knives, hedge shears, timber wedges and
other tools of a kind used in agriculture, horticulture or forestry.
Amber charkha
Handloom [weaving machinery]
Spacecraft (including satellites) and suborbital and spacecraft launch
vehicles
Description of Goods
136.
137.
8445
8446
138.
8802 60 00
S.
Chapter or
No.
Heading or
Sub-heading
or Tariff item
(1)
(2)
139.
8803
140.
9021
141.
92
142.
9603
143.
9609
144.
9610 00 00
Slates
145.
9803
(3)
Parts of goods of heading 8801
Hearing aids
Indigenous handmade musical instruments
Muddhas made of sarkanda and phool bahar

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8, the following shall be inserted, namely:-
“138A. Documents and devices to be carried by a person-in-charge of a conveyance.-(1) The
person in charge of a conveyance shall carryۥ
(2)
(a)
(b)
the invoice or bill of supply or delivery challan, as the case may be; and
a copy of the e-way bill or the e-way bill number, either physically or
mapped to a Radio Frequency Identification Device embedded on to the
conveyance in such manner as may be notified by the Commissioner.
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.
(3)
Where the registered person uploads the invoice under sub-rule (2), the information in
Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of
the

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aState 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 eway
bill has been mapped with the said device.
(3)
The physical verification of conveyances shall be carried out by the proper officer as
authorised by the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical verification
of a specific conveyance can also be carried out by any officer after obtaining necessary
approval of the Commissioner or an officer authorised by him in this behalf.
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 r

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be indicated at minimum two digit level for taxpayers
having annual turnover upto five crore rupees in the preceding financial year and at four
digit level for taxpayers having annual turnover above five crore rupees in the preceding
financial year.
2. Transport Document number indicates Goods Receipt Number or Railway Receipt
Number or Airway Bill Number or Bill of Lading Number.
3. Place of Delivery shall indicate the PIN Code of place of delivery.
4. Reason for Transportation shall be chosen from one of the following:
Code
Description
1
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
5
Recipient not known
6
Line Sales
7
Sales Return
8
Exhibition or fairs
9
For own use
0
Others
FORM GST EWB-02
(See rule 138)
Consolidated E-Way Bill
Number of E-Way Bills
E-Way Bill Number
13
14
Part A
Name of the Officer
Place of inspection
Time of inspection
Vehicle Number
E-Way Bill Number
FORM GST EWB-03
(See rule138C)
Verification Report
Invoice or Challan or Bill Date
Invoice or Challan or Bil

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tracts Reverse Charge
Attracts TCS
Attracts TDS
Export
GSTIN of operator
GSTIN of TDS Authority
Supplies made to SEZ
Deemed export
Description HS Qty. Uni
Sr.
No.
of Goods
N
Price
Tota
Discoun
t
(per
t, if any
Taxabl
e value
Central tax
State or UT
tax
Integrated Cess
tax
unit)
valu
Rate Amt.
e
Rate Amt. Rate Am Ra A
te mt
t.
18
Total
Freight
Insurance
Packing and Forwarding Charges etc.
Total Invoice Value (In figure)
Total Invoice Value (In Words)
Signature
Name of the Signatory
Designation or Status”;
(iii) in the principal rules to FORMS, –
I.
with effect from the 1st July of 2017, for “FORM GST ENR-01″, the following FORM
shall be substituted and shall be deemed to be have been substituted, namely:-
“FORM GST ENR-01
[See rule 58(1)]
Application for Enrolment under section 35 (2)
[only for un-registered persons]
1.
Name of the State
2.
(a) Legal name
(b) Trade Name, if any
(c) PAN
(d) Aadhaar (applicable in case of
proprietorship concerns only)
3.
Type of enrolment
(i) Wareh

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s and Services Tax Network” has informed me that identity information would
only be used for validating identity of the Aadhaar holder and will be shared with Central Identities
Data Repository only for the purpose of authentication.
8. List of documents uploaded
(Identity and address proof)
9. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
For Office Use:
Enrolment no
Date-
20
Signature
Name of Authorised Signatory
22
II.
with effect from the 1st day of July, 2017 for “FORM GST RFD-01″, the
following FORM shall be substituted and shall be deemed to be have been
substituted, namely:-
“FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
(Applicable for casual or non-resident taxable person, tax deductor, tax collector, unregistered
person and other registered taxable person)
1.
GSTIN/
Temporary ID
2.
Legal Name
3.
Trade Na

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for which invoice has not been issued (tax paid on
advance payment)
Tax paid on an intra-State supply which is subsequently held to be
inter-State supply and vice versa(change of POS)
Excess payment of tax, if any
Any other (specify)
(j)
(k)
(1)
8.
Details of Bank
account
Name of
Address
bank
of
IFSC
Туре
of Account No.
account
branch
9.
Whether Self-Declaration filed by Applicant u/s 54(4), if
applicable
☐ Yes
No
DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare
that I have not availed any drawback on goods or services or both and that I have not claimed
refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation/Status
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of input tax credit claimed in the application does not
include ITC availed on goods or services used for making ‘nil' rated or fully exempt

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on, the
incidence of such tax and interest has not been passed on to any other person.
Signature
Name –
Designation / Status
(This Declaration is not required to be furnished by applicants, who are claiming refund under clause
(a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
23
10. Verification
I/We hereby solemnly affirm and declare that the information
given herein above is true and correct to the best of my/our knowledge and belief
and nothing has been concealed therefrom.
I/We declare that no refund on this account has been received by me/us earlier.
Place
Date
Annexure-1
Signature of Authorised Signatory
(Name)
Designation/ Status
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to
section 54(3)]
Turnover of
inverted rated
supply of goods
Tax payable on Adjusted total Net input tax
such inverted
rated supply of
turnover
credit
goods
1
2
3
Statement- 2 [rule 89(2)(c)]
Ref

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pplies made to SEZ unit or SEZ Developer (on payment of tax)
GSTIN of
recipient
Invoice details
Shipping bill/
Bill of export/
Integrated Tax
Endorsed
invoice by SEZ
No. Date Value No.
Date
Taxable
Value
Amt.
Integrated
tax
involved in
debit
note, if
any
(Amount in Rs.)
Integrated
Net
tax
involved in
Integrated
credit
note, if
tax
(8+9-
10)
any
2
3
4
5
6
7
8
9
10
11
Statement-5 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment
of tax)
(Amount in Rs.)
Sr. No.
Invoice details
Goods/ Services
(G/S)
Shipping bill/ Bill of export/
Endorsed invoice no.
No.
Date
Value
No.
Date
3
4
5
6
7
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of
tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated Net input tax credit
Adjusted total
Refund amount (1×2÷3)
supply of goods and
turnover
services
25
25
1 2 3 4
Statement-6 [rule

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e) GSTIN/ Temporary ID
(in words)
for the tax
period , the incidence of tax and interest, has not been passed on to any other person.
This certificate is based on the examination of the books of account and other relevant records
and returns particulars maintained/ furnished by the applicant.
26
Signature of the Chartered Accountant/Cost Accountant:
Name:
Membership Number:
Place:
Date:
Note This Certificate is not required to be furnished by the applicant, claiming refund under
clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54
of the Act.
Instructions –
1. Terms used:
(a) B to C:
(b) EGM:
(c) GSTIN:
(d) IGST:
(e) ITC:
(f) POS:
From registered person to unregistered person
Export General Manifest
Goods and Services Tax Identification Number
Integrated goods and services tax
Input tax credit
Place of Supply (Respective State)
(g) SEZ:
Special Economic Zone
(h) Temporary ID:
Temporary Identification Number
(i) UIN:
Unique Identity Number

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of section 2 excluding the value of exempt supplies other than zero-rated
supplies, during the relevant period.
10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR1
and GSTR-2.
11. BRC or FIRC details will be mandatory where refund is claimed against export of services
details of shipping bill and EGM will be mandatory to be provided in case of export of
goods.
12. Where the invoice details are amended (including export), refund shall be allowed as per
the calculation based on amended value.
13. Details of export made without payment of tax shall be reported in Statement-3.
14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer
without payment of tax shall be worked out in accordance with the formula prescribed in
rule 89(4).
15. 'Turnover of zero rated supply of goods and services' shall have the same meaning as
defined in rule 89(4).”;
III.
with effect from the 1st day of July, 2017, in “FORM GST TR

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self invoice bill for gTA exp

self invoice bill for gTA exp
Query (Issue) Started By: – pawan kumar Dated:- 29-8-2017 Last Reply Date:- 30-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
if we paid Gst on trandport exp on RCM basis. will we have to issue self invoice for transpoert exp to claim RCM gst credit.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Section 31 (3) (g) of CGST Act, 2017 stipulates that "a registered person who is liable to pay tax under sub-section (3) or sub-section (4) (

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pure labour under construction

pure labour under construction
Query (Issue) Started By: – Santhosh Chouhan Dated:- 29-8-2017 Last Reply Date:- 30-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
hello sir, iam working as civil labour contractor i hire labours from out side on daily basis and pay them every week. now im working for industrial and commercial building.only in labour works all the materials provided by service receiver.sir im requesting you please clear my confussion. wether im liable to gst or

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RCM EXP HOW TO SHOW IN GSTR-1

RCM EXP HOW TO SHOW IN GSTR-1
Query (Issue) Started By: – pawan kumar Dated:- 29-8-2017 Last Reply Date:- 1-10-2017 Goods and Services Tax – GST
Got 2 Replies
GST
We have purchases goods from unregistered person on pur we have paid GST ON RCM basis. Then how to show RCM in gstr-1 if we made self invoice in month end.
. If we mention our gst no. in rcm gst portal in not accepting.. or we have to show only in GSTR-2 OF RCM EXP.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
GST

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Simplifying miscellaneous transitional provisions under GST

Simplifying miscellaneous transitional provisions under GST
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 29-8-2017

Introduction: This article attempts to simplify the miscellaneous transitional provisions under GST for better understanding.
Q1. What types of forms are required to filed in relation to Transition to GST from earlier laws?
Ans. 2 different types of forms have prescribed in relation to GST transition. Summary of these forms is as below:
Purpose
Form Number
Time Limit
Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
The amount of credit specified in the application in FORM GST TRAN-1 shall be credited to the electronic credit ledger of the applicant maintained in FORM GST PMT-2 on the Common Portal.
GSTR-Tran-1
Within 90 days from appointed date
Credit in respect of a registered person who was not registered under the existing laws and also not in possession of any docu

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ay tax under composition scheme, shall be entitled to take credit in his electronic credit ledger the amount of CENVAT (or VAT credit) Credit carried forward in the return of the last period before the appointed day, subject to the conditions stated therein.
Q4. What are those conditions?
Ans. The conditions are as below:
(i) the said amount of credit is admissible as input tax credit under this Act;
(ii) the registered person has furnished all the returns required under the existing law (i.e. Central Excise and VAT) for the period of six months immediately preceding the appointed date;
(iii) the said amount of credit does not relate to goods sold under exemption notifications as are notified by the Government.
But under SGST law, there will be one more condition as given below:
So much of the said credit as is attributable to any claim related to section 3, sub-section (3) of section 5, section 6, section 6A or sub-section (8) of section 8 of the Central Sales Tax Act,

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e filling the declaration (GST-Tran-1) for carry forward of credit you have to reduce your Input tax credit by ₹ 3,000 (5% of ₹ 100,000 Reduced by 2% of ₹ 100,000).
Q6. A registered person, say, purchases capital goods under the existing law (Central Excise) in the June quarter of 2017-18. Though the invoice has been received within 30th June but the capital goods are received on 5th July, 2017 (i.e. in GST regime). Will such a person get full credit of CENVAT in GST regime?
Ans. Yes, he will be entitled to credit in 2017-18 provided such a credit was admissible as CENVAT credit in the existing law and is also admissible as credit in CGST section 140(2) of the CGST Act.
Q7. We are a manufacturer and we have purchased a machinery in April,2017 worth ₹ 1 crore on which we have paid Excise duty (ED) of ₹ 15,00,000. We have availed 50 % credit of such ED. 50% is still unavailed. What about carry forward of such credit?
Ans. The proviso to Section 140(2)

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arrears of tax under GST.
Q10. Give two examples of registered taxable persons who are not liable to be registered under the existing law (Central Excise/VAT) but are required to be registered under GST?
Ans. Examples are as below:
*
A manufacturer having a turnover of say ₹ 60 lakh who is enjoying SSl exemption under the existing law will have to be registered under GST as the said turnover exceeds the basic threshold of ₹ 20 lakh under section 22 of CGST Act.
A trader having turnover below the threshold under VAT but, making sales through ecommerce operator will be required to be registered in GST. There will be no threshold for such person(s) under section 24 of CGST Act.
Q11. Will ITC be allowed to a service provider on VAT paid inputs held as stock on the appointed day?
Ans. Yes, he will be entitled to input tax credit on inputs held in stock in accordance with the provisions of section 140(3) of CGST Act.
Q12. We are VAT Registered dealer of “X Goods”

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Such invoice should not be older than 12 months.
e) The supplier of service is not eligible for any abatement under GST.
Q13. We are VAT Registered dealer of “Y Goods” in Gujarat. We do not have any other indirect tax registration. We purchase the “Y Goods” from wholesaler who issues us only VAT invoice. Now we are holding 1000 units of “Y Goods” (Selling price of ₹ 100 per unit) on the appointed day. We already have availed VAT credit for the same.
Ans. This case falls under the provisions of Deemed Credit.
As per Proviso to Section 140(3) read with Rule 1(3)(a) In case where the person does not have duty paid document with him in such case he will be eligible for the credit at the rate of:
a.60% of CGST where CGST RATE is 9% or more and
b. 40% in all other cases.
So now if “Y Goods” are rated at 18% GST (9% CGST and 9% SGST) you will be eligible for credit at the rate of 60% x 9% x (1000 units x ₹ 100)= ₹ 5400. However first you will have to pay the tax and

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that no capital goods are in transit as on 30th June 2017.
Q15. We are Service Tax Registered entity. Is there any requirement under GST that my Service tax Return has to be filed within prescribed time to carry forward the credit of existing law to GST? Can I revise such return later on?
Ans. Yes, as per provision to section 140(8), you will have to file your Service tax return or for that matter any other return within 3 months from the appointed date subject to penalty.
I mentioned penalty because as per Service tax provisions you will have to file your return within 25 days however you can file your return late subject to Penalty.
As far as revision is concerned you can definitely revise your return but only within 3 months from the appointed date (1st July 2017). Further, the credit balance shown in the revise return should be same or less than original return.
So the credit amount as per revise return cannot be more than original return. So be careful while filling your orig

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TC to GST?
Ans. The registered person will not be able to carry forward the excess ITC of VAT to GST if he opts for composition scheme Section 140(1) of CGST Act.
Q18. Sales return under CST (i.e. Central Sales Tax Act) is allowable as deduction from the turnover within six months? If, say, goods are returned in GST regime by a buyer within six months from appointed day, will it become taxable in GST?
Ans. Where tax has been paid under the existing law (CST, in this case) on any goods at the time of sale, not being earlier than six months prior to the appointed day, and such goods are returned by the buyer after the appointed day, the sales return will be considered as a supply of the said buyer in GST and tax has to be paid on such supply, if:
*
the goods are taxable under the GST Law; and
*
the buyer is registered under the GST Law.
However, if the aforesaid buyer is an unregistered person under GST and the goods are returned within 06 (six) months (or within the exte

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Act, if the said inputs/semi-finished goods are not returned within six months (or within the extended period of maximum two months), the input tax credit availed is liable to be recovered.
However as per section 141(4) of CGST Act, If both the manufacturer and the job worker declare the details of inputs held in stock by the job worker on the appointed day in the prescribed form i.e. GST Form Tran-1, then above 3 conditions shall not apply.
Q20. What happens if the job worker does not return the goods within the specified time?
Ans. Tax will be payable by the job worker on the said goods if they are not returned to the place of business of the manufacturer within six months (or within the extended period of time) from the appointed day. The relevant sections are 141(1) & 141(2) of CGST Act.
Q21. Can a manufacturer transfer finished goods sent for testing purpose to the premise of any other taxable person?
Ans. Yes. As per section 141(3) of CGST Act, a manufacturer can transf

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ob worker prior to the appointed day for carrying out tests or any process not amounting to manufacture under the existing law if such goods are not returned to the manufacturer within six months (or within the extended period of maximum two months) from the appointed day.
Further, as per section 141 (3), the input tax credit enjoyed by the manufacturer will liable to be recovered if the aforesaid goods are not returned within six months from the appointed day.
Q24. Is extension of two months as discussed in section 141 automatic?
Ans. No, it is not automatic. It may be extended by the Commissioner on sufficient cause being shown.
Q25. We are Jewelers. Some of our stock is lying with the job worker. Any formality on our part?
Ans. Yes, you will have to file a declaration in Form GST TRAN 1 within 90 days about the stock lying with your Job worker.
Q26. What is the time limit for issue of debit/credit note(s) for revision of prices?
Ans. The taxable person may issue the debit

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ill be disposed of in accordance with the existing law and any amount of credit of CENVAT/ input tax credit or output tax found admissible for refund will have to be refunded in cash in accordance with the existing law.
Q29. If the appellate or revisional order goes in favour of the assessee, whether refund will be made in GST? What will happen if the decision goes against the assessee?
Ans. As per section 142(6) / 142(7), the refund will be made in accordance with the provisions of the existing law in cash only. In case any recovery is to be made then, unless recovered under existing law, it will be recovered as an arrear of tax under GST.
Q30. How shall the refund arising from revision of return(s) furnished under the existing law be dealt with in GST?
Ans. As per section 142(9)(b), any amount found to be refundable as a consequence of revision of any return under the existing law after the appointed day will be refunded in cash in accordance with the provisions of the existing

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n GST regime?
Ans. Yes, it can be distributed as section 140(7) of CSGT Act, irrespective of whether the invoice(s) relating to such services is received on or after the appointed day section 140(7) of the CGST Act.
Q35. Where any goods are sold on which tax was required to be deducted at source under State VAT law and an invoice was also issued before the appointed day, shall deduction of tax at source shall be made under this Act if the payment is made after the appointed day?
Ans. No, as per section 142(13) of CGST Act, in such case no deduction of tax at source shall be made under GST.
Q36. Goods were sent on approval not earlier than six months before the appointed day but are returned to the seller after 6 months from the appointed day, will tax be payable under GST?
Ans. Yes, as per section 142(12) of CGST Act, if such goods are liable to tax under GST and the person who has rejected or has not approved the goods, returns it after 6 months (or within the extended period

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Simple under of miscellaneous transitional provisions under GST

Simple under of miscellaneous transitional provisions under GST
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 29-8-2017

Introduction: This article attempts to simplify the miscellaneous transitional provisions under GST for better understanding.
Q1. Will CENVAT credit (or VAT credit) carried forward in the last return prior to GST under existing law be available as ITC under GST?
As per section 140(1) of CGST / SGST Act, 2017, a registered person, other than a person opting to pay tax under composition scheme, shall be entitled to take credit in his electronic credit ledger the amount of CENVAT (or VAT credit) Credit carried forward in the return of the last period before the appointed day, subject to the conditions stated therein.
Q2. What are those conditions?
The conditions are as below:
(i) the said amount of credit is admissible as input tax credit under this Act;
(ii) the registered person has furnished all the returns required under the ex

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e substantiated in the manner prescribed in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957.
Q3. A registered person, say, purchases capital goods under the existing law (Central Excise) in the June quarter of 2017-18. Though the invoice has been received within 30th June but the capital goods are received on 5th July, 2017 (i.e. in GST regime). Will such a person get full credit of CENVAT in GST regime?
Ans. Yes, he will be entitled to credit in 2017-18 provided such a credit was admissible as CENVAT credit in the existing law and is also admissible as credit in CGST section 140(2) of the CGST Act.
Q4. CENVAT credit was not available on items 'X' & 'Y' being capital goods in the existing law (Central Excise). Now they are covered in GST, can the registered taxable person claim it now?
Ans. He will be entitled to credit only when ITC on such goods are admissible under the existing law and is also admissible in GST. Since credit is not available under th

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red to be registered in GST. There will be no threshold for such person(s) under section 24 of CGST Act.
Q7. Will ITC be allowed to a service provider on VAT paid inputs held as stock on the appointed day?
Ans. Yes, he will be entitled to input tax credit on inputs held in stock in accordance with the provisions of section 140(3) of CGST Act.
Q8. A registered person has excess ITC of ₹ 10,000/- in his last VAT return for the period immediately preceding the appointed day. Under GST he opts for composition scheme. Can he carry forward the aforesaid excess ITC to GST?
Ans. The registered person will not be able to carry forward the excess ITC of VAT to GST if he opts for composition scheme Section 140(1) of CGST Act.
Q9. Sales return under CST (i.e. Central Sales Tax Act) is allowable as deduction from the turnover within six months? If, say, goods are returned in GST regime by a buyer within six months from appointed day, will it become taxable in GST?
Ans. Where tax has

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tion of job work after the appointed day?
Ans. No tax will be payable by the manufacturer or the job worker under the following circumstances:
* Inputs / semi-finished goods are sent to the job worker in accordance with the provisions of the existing law before the appointed day. The relevant sections are 141(1) & 141(2) of CGST Act.
The job worker returns the same within six months from the appointed day (or within the extended period of maximum two months). The relevant sections are 141(1) & 141(2) of CGST Act.
However as per section 142(8) of CGST Act, if the said inputs/semi-finished goods are not returned within six months (or within the extended period of maximum two months), the input tax credit availed is liable to be recovered.
However as per section 141(4) of CGST Act, If both the manufacturer and the job worker declare the details of inputs held in stock by the job worker on the appointed day in the prescribed form i.e. GST Form Tran-1, then above 3 conditions

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ayable if finished goods removed from factory prior to the appointed day to any other premise for carrying out certain processes are returned to the said factory after undergoing test or any other process within six months (or within the extended period of maximum two months) from the appointed day section 141 (3).
Q14. When tax shall become payable in GST on manufactured goods sent to a job worker for carrying out tests or any other process not amounting to manufacture under the existing law?
Ans. Tax will be payable in CST on manufactured goods sent to a job worker prior to the appointed day for carrying out tests or any process not amounting to manufacture under the existing law if such goods are not returned to the manufacturer within six months (or within the extended period of maximum two months) from the appointed day.
Further, as per section 141 (3), the input tax credit enjoyed by the manufacturer will liable to be recovered if the aforesaid goods are not returned within

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im of CENVAT or ITC on VAT which is pending under the existing law? If say, it relates to output liability then?
Ans. As per section 142(6) / 142(7), every proceeding of appeal, revision, review or reference relating to a claim for CENVAT/ input tax credit or any output tax liability initiated whether before, on or after the appointed day, will be disposed of in accordance with the existing law and any amount of credit of CENVAT/ input tax credit or output tax found admissible for refund will have to be refunded in cash in accordance with the existing law.
Q19. If the appellate or revisional order goes in favour of the assessee, whether refund will be made in GST? What will happen if the decision goes against the assessee?
Ans. As per section 142(6) / 142(7), the refund will be made in accordance with the provisions of the existing law in cash only. In case any recovery is to be made then, unless recovered under existing law, it will be recovered as an arrear of tax under GST.
Q2

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, under the existing law, an amount of tax, interest, fine or penalty becomes refundable. Shall such amount be refundable under the GST law?
Ans. As per section 142(8)(b), refund of such amount will be made in cash under the existing law.
Q24. If services are received by ISD under the earlier law, can the ITC relating to it be distributed in GST regime?
Ans. Yes, it can be distributed as section 140(7) of CSGT Act, irrespective of whether the invoice(s) relating to such services is received on or after the appointed day section 140(7) of the CGST Act.
Q25. Where any goods are sold on which tax was required to be deducted at source under State VAT law and an invoice was also issued before the appointed day, shall deduction of tax at source shall be made under this Act if the payment is made after the appointed day?
Ans. No, as per section 142(13) of CGST Act, in such case no deduction of tax at source shall be made under GST.
Q26. Goods were sent on approval not earlier than s

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Queries relating to GST on Services, received from various sectors have been scrutinised and developed into short FAQs

Queries relating to GST on Services, received from various sectors have been scrutinised and developed into short FAQs
GST
Dated:- 29-8-2017

Queries relating to GST on Services, received from various sectors have been scrutinised and developed into short FAQs
=============
Document 1
FREQUENTLY
ASKED
QUESTIONS
2
GOODS AND SERVICES TAX
GST
NATION
TAX
MARKET
Queries relating to GST on Services, received from various sectors
have been scrutinised and developed into short FAQs.
Q. 1 a) Will GST be charged on actual tariff or declared tariff for accommodation services?
b) What will be GST rate if cost goes up (more than declared tariff) owing to additional bed.
c) Where will the declared tariff be published?
d) Same room may have different tariff at different times depending on season or flow of tourists as
per dynamic pricing. Which rate to be used then?
e) If tariff changes between booking and actual usage, which rate will be used?
f) GST at what rate would

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riods of the year, the tariff declared for
the season in which the service of accommodation is provided shall apply.
e) Declared tariff at the time of supply of this service would apply.
f) If declared tariff of the accommodation provided by way of upgrade is Rs. 10000/-, but amount
charged is Rs. 7000/-, then GST would be levied @ 28% on Rs. 7000/-.
Q.2 Vide notification No. 11/2017-Central Tax (rate) dated the 28th June 2017 entry 34, GST on the service
of admission into casino under Heading 9996 (recreational, cultural and sporting services) has been
levied @ 28%. Since the value of supply rule has not specified the method of determining taxable
amount in casino, casino operators have been informed to collect 28% GST on gross amount
collected as admission charge or entry fee. The method of levy adopted needs to be clarified.
Ans Relevant part of entry 34 of the said CGST notification reads as under:
“Heading 9996 (recreational, cultural and sporting services)- …
(iii)

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edule notification No. 11/2017-Central Tax (Rate) dated the 28th June 2017
does not clearly state the tax base to levy GST on horse racing. This may be clarified.
Ans. GST would be leviable on the entire bet value i.e. total of face value of any or all bets paid into the
totalisator or placed with licensed book makers, as the case may be. Illustration: If entire bet value is
Rs. 100/-, GST leviable will be Rs. 28/-.
Q.4 a) Whether for the purpose of entries at Sl. Nos. 34(ii) [admission to cinema] and 7(ii)(vi)(viii)
[Accommodation in hotels, inns, etc.], of notification 11/2017-CT (Rate) dated 28th June 2017,
price/ declared tariff includes the tax component or not?
b) Whether rent on rooms provided to in-patients is exempted? If liable to tax, please mention the
entry of CGST Notification 11/2017-CT(Rate).
c) What will be the rate of tax for bakery items supplied where eating place is attached – manufacturer
for the purpose of composition levy?
Ans.a) Price/declared tarif

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supply in the situations listed below shall be treated as a supply of goods or supply
of service:-
a) The books are printed/published/sold on procuring copyright from the author or his legal heir. [e.g.
White Tiger Procures copyright from Ruskin Bond]
b) The books are printed/published/sold against a specific brand name. [e.g. Manorama Year Book]
c) The books are printed/published/sold on paying copyright fees to a foreign publisher for publishing
Indian edition (same language) of foreign books. [e.g. Penguin (India) Ltd. pays fees to Routledge
(London)]
d) The books are printed/published/sold on paying copyright fees to a foreign publisher for publishing
Indian language edition (translated). [e.g. Ananda Publishers Ltd. pays fees to Penguin (NY)]
Ans The supply of books shall be treated as supply of goods as long as the supplier owns the books and
has the legal rights to sell those books on his own account.
Q.7 Whether legal services other than representational services pr

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Does Incentives and Bonuses attract GST to employee by the employer?

Does Incentives and Bonuses attract GST to employee by the employer?
Query (Issue) Started By: – RameshBabu Kari Dated:- 29-8-2017 Last Reply Date:- 29-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Does Incentives and Bonuses attract GST to employee by an employer ?
Reply By SHIVKUMAR SHARMA:
The Reply:
No, Incentives & Bonus not attract GST.If the same are given by Employer to Employee.
Reply By RAMESH PRAJAPATI:
The Reply:
Incentives and bonus are paid to employees for

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Registration of Computer Coaching service under GST

Registration of Computer Coaching service under GST
Query (Issue) Started By: – rakesh rohilla Dated:- 29-8-2017 Last Reply Date:- 29-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear All Sir,
I need to consult regarding registration of a computer coaching centre in GST. As per my view, it is a education service and it should be registered under Heading no. 9992 and the applicable rate of tax is 18%. Is my opinion is correct? Or it should be registered under all other services with tax rate of 18%. One more thing is if coaching centre provide books material regarding the course such as basic, photoshop, than i have to prepare two invoice regarding separate for books or fees. please clarify me. Also if the fee include

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Tax ability in GST

Tax ability in GST
Query (Issue) Started By: – ketan mehta Dated:- 29-8-2017 Last Reply Date:- 29-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts
If registered persons under service tax was paying service tax on receipts basis( turnover is less than 50 lakh) , has migrated in GST & after Jul.,2017 he receives the realisation for which invoice was issued with service tax in pre gst period then how will he discharge his laibility of service tax in aug or say in oct

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New GSTR-6 Filing Deadlines for Input Service Distributors: July Due by Sept 8, August Due by Sept 23.

New GSTR-6 Filing Deadlines for Input Service Distributors: July Due by Sept 8, August Due by Sept 23.
Notifications
GST
Due date for filing of FORM GSTR-6 for months of July & August extende

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Return for trunover under 20 lakhs

Return for trunover under 20 lakhs
Query (Issue) Started By: – ketan mehta Dated:- 29-8-2017 Last Reply Date:- 29-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
To
The Experts
If a person has turn over less than 20 lakhs & he migrated from service tax/VAT to GST, can he issue invoices without GST? & in GST return how will these invoices will reflect since return is also required to upload for every GST no holder . Pl advice experts.
Regards
ketan
Reply By Himansu Sekhar:
T

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Deadline for Filing FORM GSTR-5A for July Extended to September 15, 2017, for OIDAR Service Providers Outside India.

Deadline for Filing FORM GSTR-5A for July Extended to September 15, 2017, for OIDAR Service Providers Outside India.
Notifications
GST
Due date for filing of FORM GSTR-5A for month of July ex

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Chapter 99

Chapter 99
Services – Exemption from GST
GST
Services received from a provider of service located in a non- taxable territory by –
(a) the Central Government, State Government, Union territory, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession;
(b) an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or
19[(ba) way of supply of online educational journals or periodicals to an educational institution other than an institution providing services by way of
(i) pre-school education and education up to higher secondary school or equivalent; or
(ii) education as a part of an approved vocational education course;]
(c) a person located in a non-taxable territory:
117[Provided that the exemption shall not apply to online information and database access or retrieval services r

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as a part of an approved vocational education course;
(zf)  Governmental Authority” means an authority or a board or any other body, –
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
    with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution.
(zza) “rural area” means the area comprised in a village as defined in land revenue records, excluding-
the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee; or any area that may be notified as an urban area by the Central Government or a State Government;
(zzm) “vessel” has the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963);
 
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all not apply to –
(i) online information and database access or retrieval services received by persons specified in entry (a) or entry (b); or
(ii) services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India received by persons specified in the entry.
Definitions
(h) “approved vocational education course” means, –
(i) a course run by an industrial training institute or an industrial training centre affiliated to the 134[National Council for Vocational Education and Training] or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or
(ii) a Modular Employable Skill Course, approved by the 135[National Council for Vocational Education and Training], run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship;
(r) “charitable activities” means acti

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an institution providing services by way of,-
(i) pre-school education and education up to higher secondary school or equivalent;
(ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;
(iii) education as a part of an approved vocational education course;
(zf)  Governmental Authority” means an authority or a board or any other body, –
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
    with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution.
(zza) “rural area” means the area comprised in a village as defined in land revenue records, excluding-
the area under any municipal committee, municipal corporation, town area committee, cantonment board

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ormation and database access or retrieval services received by persons specified in entry (a) or entry (b); or
(ii) services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India received by persons specified in the entry.
Definitions
(h) “approved vocational education course” means, –
(i) a course run by an industrial training institute or an industrial training centre affiliated to the 134[National Council for Vocational Education and Training] or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or
(ii) a Modular Employable Skill Course, approved by the 135[National Council for Vocational Education and Training], run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship;
(r) “charitable activities” means activities relating to –
(i) public he

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y way of,-
(i) pre-school education and education up to higher secondary school or equivalent;
(ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;
(iii) education as a part of an approved vocational education course;
(zf)  Governmental Authority” means an authority or a board or any other body, –
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
    with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution.
(zza) “rural area” means the area comprised in a village as defined in land revenue records, excluding-
the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee; or any

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GST on surcharge for delayed payment

GST on surcharge for delayed payment
Query (Issue) Started By: – Tax DEPTT Dated:- 29-8-2017 Last Reply Date:- 30-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
If invoices/debit notes are issued for surcharge for delayed payment in telecommunications sector, is GST to be applied on such invoices/debit notes for surcharge? Is the GST on surcharge to be deposited on Billing or on collection? Kindly intimate the provisions of GST Act/Rules in this regard.
Reply By KASTURI SETH

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Kind Gifts(Gold Coins) to Customers attract GST?

Kind Gifts(Gold Coins) to Customers attract GST?
Query (Issue) Started By: – RameshBabu Kari Dated:- 29-8-2017 Last Reply Date:- 29-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Q1.Kind Gifts(Gold Coins) to Customers attract GST?
Q2- Product samples given to Customers attract GST?
How to show gst on outward of gifts to customers ?
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
As per Sl. No. 18 of Schedule V of Notification No. 1/2017-Central Tax (Rate) dated 28.6.20

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Can we reverse the out put tax liability when issuing cash discount?

Can we reverse the out put tax liability when issuing cash discount?
Query (Issue) Started By: – RameshBabu Kari Dated:- 29-8-2017 Last Reply Date:- 29-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Q1- Can we reverse the out put tax liability when issuing cash discount?
Q2- Can we reverse the output tax liability when issuing credit note?
Reply By KASTURI SETHI:
The Reply:
Not required as discount is allowed from transaction value subject to conditions laid down in Sectio

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GST paid on the rent under RCM, does it eligible to take ITC ?

GST paid on the rent under RCM, does it eligible to take ITC ?
Query (Issue) Started By: – RameshBabu Kari Dated:- 29-8-2017 Last Reply Date:- 29-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
GST paid on the rent under RCM, does it eligible to take ITC ?
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
If renting of building is an input service for providing any taxable output service then credit of same can be availed.
Reply By RameshBabu Kari:
The Reply:
Dear Expert,

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Can we take input on Expenses paid by Employees and later reimbursed by Company?

Can we take input on Expenses paid by Employees and later reimbursed by Company?
Query (Issue) Started By: – RameshBabu Kari Dated:- 29-8-2017 Last Reply Date:- 29-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Q1. Can we take input on Expenses paid by Employees and later reimbursed by Company?
Q2. Is lodging Charged paid to Employees attracts RCM?
Q3. Is travel Expenses paid to Employees on Bus tickets attracts RCM?
Q4. Is Travel expenses paid to Employees on Kilometers b

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