Author: admin_gst

RCM on freight paid to individual transporter whose amount is less than 5000 a day?
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
RCM on freight paid to individual transporter whose amount is less than 5000 a day?
Reply By Himansu Sekhar:
The Reply:
Yes gst is applicable even if the value is less than 5000 as the RCM is under sec 9(3). The 5000 scheme is foir sec 9(4).
Reply By RAMESH PRAJA

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If Per day payment is below 5000, Bill is 6000, is RCM applicable?
Query (Issue) Started By: – RameshBabu Kari Dated:- 29-8-2017 Last Reply Date:- 5-10-2017 Goods and Services Tax – GST
Got 3 Replies
GST
If Per day payment is below 5000, Bill is 6000, is RCM applicable?
Reply By RAMESH PRAJAPATI:
The Reply:
If purchase bill is for ₹ 6000/- raised by unregistered dealer, then RCM is payable.
Reply By KASTURI SETHI:
The Reply:
Dear Querist,
If any unregistered person bills

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Over 36 lakh businesses file GST returns so far
GST
Dated:- 29-8-2017

New Delhi, Aug 28 (PTI) Over 36 lakh businesses have so far filed their first tax returns under the Goods and Services Tax (GST) regime, a top tax official said today.
Tax collected in the maiden filings under the GST regime, which kicked in from July 1, are still being compiled as the last date for filings under different rules is not yet over, he said.
The revenue department had estimated collection of around ₹ 65,000 crore from maiden GST, the official said.
The deadline for filing first monthly return and payment of taxes under GST – the new indirect tax regime that unifies over a dozen state and central taxes, including excise duty, service tax

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July 2017 was extended up to August 25.
But for those taxpayers who want to fill TRAN-I this month, the last date for filing GSTR-3B is August 28, she had said.
GST Network, the company managing the tax filing apparatus, had uploaded form TRAN-1 last week on its portal for businesses to claim credit on taxes paid prior to GST rollout on July 1.
Another official said businesses can continue to file returns and pay taxes even after the deadline ends, much like what happens in case of income tax returns and payment.
As per the GST law, any registered person who fails to furnish details of outward or inward supplies or returns required by the due date will have to pay a late fee of ₹ 100 for every day during which such failure contin

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The Karnataka Goods and Services Tax (Third Amendment) Rules, 2017.
04-C/2017 Dated:- 29-8-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (4-C/2017)
No. FD 47 CSL 2017, Bengaluru, dated 29/08/2017
In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendations of the Council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:-
RULES
1. Title and commencement.- (1) These rules may be called the Karnataka Goods and Services Tax (Third Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force from the date of their publication in the Official Gazette.
2. Amendment of rule 3.- In the Karnataka Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), in rule 3, in sub-rule (4), for the words “sixty days

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ssioner in the Board, shall be deemed to be notified by the Commissioner.”;
5. Amendment of Rule 61.-In rule 61 of the said rules, in sub-rule (5), for the words “specify that”, the words “specify the manner and conditions subject to which the”, shall be substituted with effect from 1st day of July, 2017.
6. Amendment of Rule 87.- In rule 87 of the said rules, –
(a) in sub-rule (2), the following shall be inserted at the end, namely:-
“Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days:
Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board.”;
(b) in

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nder the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following shall be inserted, namely:-
“16. Government departments applying for registration as suppliers may not furnish Bank Account details.”;
9. substitution of FORM GST REG-13,- For FORM GST REG-13, the following shall be substituted with effect from the 29th day of June, 2017, for namely:-
“FORM GST REG-13
[See Rule 17]
Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others
State /UT – District –
PART A
(i)
Name of the Entity
(ii)
Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
(iii)
Name of the Authorised Signatory
(iv)
PAN of Authorised Signatory
(Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
(v)
Email Address of the Authorised Signatory
(vi)
Mobile Number of the Authorised

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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
Type of Account
IFSC
Bank Name
Branch Address
9.
Documents Uploaded
The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the entity.
Or
The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the UN Body / Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body/ Emb

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etails” 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.”;
10. Amendment of FORM GST TRAN-1.- In FORM GST TRAN-1 of the said rules, in Serial No. 7,-
(a) in item (a), for the word, figures and brackets “and 140(6)”, the comma, figures, brackets and word a, 140(6) and 140(7)” shall be substituted with effect from 18th July, 2017.
(b) in item (b),
(a) after the word, figures and brackets, “section 140(5)”, the words, figures and brackets “and section 140(7)” shall be inserted with effect from 18th July, 2017.
(b) for column heading “Name of the supplier” the words “Registration number of the supplier or input service distributor” shall be substituted with effect from 18th July, 2017.
(c) in the column heading “Eligible duties and taxes”, after the words “Eligible duties and taxes”, the brackets and words “(central taxes)” shall be inserted. With effect from 18th July, 2017.
By Order an

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Subject: Leviability of Integrated Goods and Services Tax (IGST) on High Sea Sales of imported goods and point of collection thereof-reg.
31 /2017 Dated:- 29-8-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
NEW CUSTOMS HOUSE, PANAMBUR, MANGALURU – 575 010
Tel: 0824-2408164 Fax: 0824-2407100 E-mail:commr-cusmnglr@nic.in
C. No. S-26/04/2016 Cus Tech
Date: 29.08.2017
PUBLIC NOTICE NO. 31 /2017
Subject: Leviability of Integrated Goods and Services Tax (IGST) on High Sea Sales of imported goods and point of collection thereof-reg.
Attention of the Importers, Exporters, Customs Brokers and the members of Trade is invited to the Board's Circular No. 33/2017 – Cus dated 01.08.2017 on the above subject. It is notice

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3. As mentioned earlier, all inter-state transactions are subject to IGST. High sea sales of imported goods are akin to inter-state transactions. Owing to this, it was presented to the Board as to whether the high sea sales of imported goods would be chargeable to IGST twice i.e. at the time of Customs clearance under sub-section (7) of Section 3 of Customs Tariff Act, 1975 and also separately under Section 5 of the Integrated Goods and Services Tax Act, 2017.
4. GST council has deliberated the levy of Integrated Goods and Services Tax on high sea sales in the case of imported goods. The council has decided that IGST on high sea sale (s) transactions of imported goods, whether one or multiple, shall be levied and collected only at the ti

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(TRANSPORTER) Service tax Liability
Query (Issue) Started By: – suresh kumar Dated:- 28-8-2017 Last Reply Date:- 28-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Sir/madam,
I am the Transporter, Im transporting consignment inter-state my transporting fee according to the number of consignment. How Much Service tax should be paid from the value of consignment.
Reply By Himansu Sekhar:
The Reply:
Please refer to issue Id 112693 , the issue has been elaborated
Reply By

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PATMENT OF INTEGRATED GOODS AND SERVICE TAX
Query (Issue) Started By: – NITIN DESAI Dated:- 28-8-2017 Last Reply Date:- 29-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
SIR,
WE ARE MANUFACTURER AND EXPORTER. WE EXPORT OUR GOODS UNDER PAYMENT OF IGST.
MY QUERY IS WHILE PREPARING INVOICE AND SHIPPING BILL ON WHICH VALUE IGST SHALL BE CALCULATED, IT IS ON FOB VALUE OR CFR/CFI VALUE.
FOR SUCH IGST WE HAVE TO CLAIM REFUND ON EXPORT UNDER GSTR-1. IN OTHER WORD HOW CUSTOM DEPARTMENT VERIFY OUR TAXABLE VALUE ON WHICH WE HAVE DEBITED IGST I.E. ON FOB OR CFR OR CFI.
THANKS.
N R DESAI
Reply By KASTURI SETHI:
The Reply:
Whatever amount of IGST you pay on export of goods you will get refund or rebate.
Reply By Rajagopalan R

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Trans 1 filing
Query (Issue) Started By: – Mina Agarwal Dated:- 28-8-2017 Last Reply Date:- 28-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Is filing trans 1 necessary before filing GSTR 3B as entities have not received C form and Fforms yet.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
If you want to pay duty through electronic credit ledger then you have to file TRNS 1 prior to filing GSTR 3B. If you prepared to pay the entire tax by cash then Filing TRNS 1 prior to

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Matrix of Input Tax Credit on opening stock in Transitional Provision u/s 140 of CGST Act
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 28-8-2017

Matrix of Input Tax Credit on opening stock in Transitional Provision
Introduction: This article presents a matrix about how to claim input tax credit on opening stock as per transitional provisions u/s 140 of CGST Act, 2017 in respect of various type of situations.
Matrix of Input Tax Credit on opening stock in Transitional Provision as per section 140 of CGST Act, 2017:
In case of a Excise and VAT Registered Manufacturer
S. No.
Type of Purchase
Section
Stock
CGST Credit Amount
Section
Stock
SGST Credit Amount
i)
Excise plus Vat Invoice
140(1)
FG, SMG, RM
Cenvat C/f as per Return of Excise
140(1)
FG, SMG, RM
Vat C/f as per Vat returns
ii)
Excise plus CST Invoice
140(1)
FG, SMG, RM
Cenvat C/f as per Return of Excise
140(1)
FG, SMG, RM
Vat C/f as per Vat returns
iii)

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t Registered in VAT
S. No.
Type of Purchase
Section
Stock
CGST Credit Amount
Section
Stock
SGST Credit Amount
i)
Excise plus Vat Invoice
140(3)
FG, SMG, RM
100% of Excise
in Bill as CGST
140(1)
FG, SMG, RM
Vat C/f as per Vat
Returns
ii)
Excise plus CST Invoice
140(3)
FG, SMG, RM
100% of Excise
in Bill as CGST
140(1)
FG, SMG, RM
Vat C/f as per Vat
Returns
iii)
Excise plus Sales tax exempt
Invoice
140(3)
FG, SMG, RM
100% of Excise
in Bill as CGST
140(1)
FG, SMG, RM
Vat C/f as per Vat
Returns
iv)
Import Invoice
140(3)
FG, SMG, RM
100% of Excise & SAD in BOE as
CGST
140(1)
FG, SMG, RM
Vat C/f as per Vat returns
v)
Non Excise plus Vat Invoice
140(3)
FG, SMG, RM
NIL
140(1)
FG, SMG, RM
Vat C/f as per Vat
Returns
vi)
Non Excise plus CST Invoice
140(3)
FG, SMG, RM
NIL
140(1)
FG, SMG, RM
Vat C/f as per Vat
Returns
vii)
Kaccha Bill or No Invoice
140(3)
FG, SMG, RM
NIL
140(

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ed
Credit
CGST
140(1)
FG
Vat C/f as per Vat
Returns
vii)
Kaccha Bill or No Invoice
140(3)
FG
Deemed
Credit
CGST
140(1)
FG
Vat C/f as per Vat
Returns
viii)
Credit of Excise and VAT on
Capital Goods
NA
NIL
140(2)
Balance unclaimed
can be C/f
In case of a Importer Trader unregistered in Excise but registered in Vat
S. No.
Type of Purchase
Section
Stock
CGST Credit Amount
Section
Stock
SGST Credit Amount
i)
Import Invoice
140(3)
FG
100% of Excise & SAD in BOE as CGST
140(1)
FG
Vat C/f as per Vat returns
ii)
Excise plus Vat Invoice
140(3)
FG
100% of Excise
in Bill as CGST
140(1)
FG
Vat C/f as per Vat
Returns
iii)
Excise plus CST Invoice
140(3)
FG
100% of Excise
in Bill as CGST
140(1)
FG
Vat C/f as per Vat
Returns
iv)
Excise plus Sales tax exempt
Invoice
140(3)
FG
100% of Excise
in Bill as CGST
140(1)
FG
Vat C/f as per Vat
Returns
v)
Non Excise plus Vat Invoice
140(3)
FG
Deemed
Credit
CGST
140(

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cise plus Vat Invoice
140(3)
FG
Deemed
Credit
CGST
140(1)
FG
Vat C/f as per Vat
Returns
vi)
Non Excise plus CST Invoice
140(3)
FG
Deemed
Credit
CGST
140(1)
FG
Vat C/f as per Vat
Returns
vii)
Kaccha Bill or No Invoice
140(3)
FG
Deemed
Credit
CGST
140(1)
FG
Vat C/f as per Vat
Returns
viii)
Credit of Excise and VAT on
Capital Goods
NA
NIL
140(2)
Balance unclaimed
can be C/f
In case of a Unregistered Trader
S. No.
Type of Purchase
Section
Stock
CGST Credit Amount
Section
Stock
SGST Credit Amount
i)
Import Invoice
140(3)
FG
100% of Excise
& SAD in BOE as CGST
140(3)
FG
Deemed Credit as SGST
ii)
Excise plus Vat Invoice
140(3)
FG
100% of Excise
in Bill as CGST
140(3)
FG
100% of VAT in Bill as
SGST
iii)
Excise plus CST Invoice
140(3)
FG
100% of Excise
in Bill as CGST
140(3)
FG
Deemed Credit as
SGST
iv)
Excise plus Sales tax exempt
Invoice
140(3)
FG
100% of Excise
in Bill as CGST

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RM,SMG,FG
Deemed Credit as
SGST
iv)
Excise plus Sales tax exempt
Invoice
140(3)
RM,SMG,FG
100% of Excise
in Bill as CGST
140(3)
RM,SMG,FG
Deemed
SGST
Credit
as
v)
Non Excise plus Vat Invoice
140(3)
RM,SMG,FG
NA
140(3)
RM,SMG,FG
100% of VAT in Bill as
SGST
vi)
Non Excise plus CST Invoice
140(3)
RM,SMG,FG
NA
140(3)
RM,SMG,FG
Deemed
SGST
Credit
as
vii)
Kaccha Bill or No Invoice
140(3)
RM,SMG,FG
NA
140(3)
RM,SMG,FG
NA
viii)
Credit of Excise and VAT on
Capital Goods
NA
NIL
NA
NIL
The author is a practising CA based in Delhi and is registered Insolvency Professional. He can be reached at cavinodchaurasia@gmail.com , Mob. +91 9953587496.
Disclaimer: The views expressed in this article are strictly personal. The content of this document are solely for informational purpose. It doesn't constitute professional advice or recommendation. The Author does not accept any liabilities for any loss or damage of

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GST TRAN 1
Query (Issue) Started By: – CHHAVI KHAITAN Dated:- 28-8-2017 Last Reply Date:- 28-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
In TRAN 1, under column 7(a), what amount should be entered in 'value' and 'eligible duty paid' field if we dont have excise duty paid invoice?
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Where duty paid invoices are not available you can fill up the column 7B. but this facility is available only for persons other t

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GST application on builders
Query (Issue) Started By: – katkoori baburao Dated:- 28-8-2017 Last Reply Date:- 28-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Sir,
What is the GST a

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how to deal in Trading when purchase form Composite scheme dealer
Query (Issue) Started By: – RameshBabu Kari Dated:- 28-8-2017 Last Reply Date:- 28-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
how to deal in Trading when purchase form Composite scheme dealer ? Shall we collect tax on sale of particular products which were bought from Composite scheme dealer ?
Reply By Himansu Sekhar:
The Reply:
Yes, you have no scope to take ITC. Every supply under sec 7 w

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Seeks to extend time period for filing of details in FORM GSTR-5A for month of July
25/2017 Dated:- 28-8-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 42/2017 Dated 13-10-2017
Government of India
Superseded vide Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 25/2017 – Central Tax
New Delhi, 28th August, 2017
G.S.R. 1070 (E).-In exercise of the powers conferred by sub-section (6) of section 39 read with

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Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August
26/2017 Dated:- 28-8-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 43/2017 Dated 13-10-2017
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 26/2017 – Central Tax
New Delhi, 28th August, 2017
G.S.R. 1071 (E).-In exercise of the powers conferred by sub-section (6) of section 39 read with sectio

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Issue related to classification and GST rate on lottery tickets.
04/2017-GST Dated:- 28-8-2017 Assam SGST – Circular
GST – States
GOVERNMENT OF ASSAM
ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM
KAR BHAWAN, DISPUR, GUWAHAT1-6
CIRCULAR No. 04/2017-GST
Dated Dispur, the 28th August, 2017.
Subject: – Issue related to classification and GST rate on lottery tickets – regarding
No. CT/GST-10/2017/197.- Supply of lottery has been treated as supply of goods under the Assam Goods and Services Tax Act, 2017.
Accordingly, based on the recommendation of the GST Council, the GST rate for supply of lottery has been notified under relevant GST rate notification relating to SGST/CGST/IGST. However, entries in the respective notifications

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Goa Goods and Services Tax (Fifth Amendment) Rules, 2017
38/1/2017-Fin(R&C)(12) Dated:- 28-8-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
Notification 38/1/2017-Fin(R&C)(12)
Dated 28/08/2017
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Goa Goods and Services Tax (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall be deemed to have come into force with effect from the 18th day of August, 2017.
2. In the Goa Goods and Services Tax Rules, 2017,
(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted;
(ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, “said form”, th

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bar.- The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules.”
(v) in rule 61, with effect from the 1st day of July, 2017, in sub-rule (5), for the words

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d to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”;
(vii) for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:-
“103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”;
(viii) in “FORM GST REG-01” under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No. shall be inserted, namely:-
“16. Government departments applying for registration as suppliers may not furnish Bank Account details.”;
(ix) With effect from the 22nd June, 2017 for “FORM GST REG-13”, the following Form shall be substituted, namely:-
[FORM GST REG-13
[See Rule 17]
Applicat

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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
Male, Female, 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
Type of Account
IFSC
Bank Name
Branch Address
9.
Documents Uploaded
10
The authorized p

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fied by the Government.
* Every person required to obtain a unique identity number shall submit the application electronically.
* Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer.
* The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
* The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
* PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.]
(x) With effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,-
(i) in item (a), for the word, figures and brackets “and 140 (6)” the figures, brackets and word “, 140 (6) and 140 (7) shall be substituted;
(ii) in item (b),-
(a) after the word, figures and brackets, “sec

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GST Council extends the time limit for furnishing the return for the month of July, 2017.
09/2017 Dated:- 28-8-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 28th August, 2017
NOTIFICATION- 09/2017
NO.CT/LEG/GST-NT/12/17: In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 201

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Cell inTrans1for entry of ST paid on 05.07.17 through net banking challan
Query (Issue) Started By: – Narendra Soni Dated:- 27-8-2017 Last Reply Date:- 27-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear experts
We had paid our service tax RCM liability for the month of June 17 on 05.07.2017 through on line Challans.kindly suggest in which cell of Trans1 the details of such challans are to be filled to avail ITC.
It is urgent please.
Reply By Rajagopalan Ranganathan:
Th

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INPUT TAX CREDIT FOR MINING & CRUSHING OPERATION
Query (Issue) Started By: – CA Deep Upadhyay Dated:- 27-8-2017 Last Reply Date:- 27-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
One of my clients is involved in stone mining, crushing and selling of crushed stones viz. Grit, Kapchi, Stone Dust etc. He mainly use following capital assets viz. Dumper Trucks, Earth Moving Motor Equipment (viz. JCB 3DX, L&T PC 200 etc.), Crusher Plants for operations. My major queries are:
1. Whether I am allowed to take ITC of GST paid on purchase of Dumper Trucks / Earth Moving Equipment or not?
2. Whether I am allowed to take ITC of GST paid on Tyre & Tubes of Dumper Trucks / Earth Moving Equipment or not?
3. Whether I am allowed to t

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e classifiable under heading 2517 attracting CGST @2.5%. Therefore CGST paid on the items indicated by you is eligible to avail as credit under CGST Act, 2017 by your client. Section 17 (5) of CGST Act 2017 is not applicable to your client.
Reply By Himansu Sekhar:
The Reply:
I am quoting the answer through thefaq released by the department
Question 21: Will GST charged on purchase of all earth moving machinery including JCB, tippers, dumpers by a
mining company be allowed as input credit?
Answer: The provision of Sec. 17(5) (a) of the CGST Act, 2017 restricts credit on motor vehicle for specified purposes listed therein. Further, in terms of the provision of Section 2(76) of the CGST Act, 2017 the expression 'motor vehicle' shall have

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Issue related to classification and GST rate on lottery tickets – regarding
06/06/2017 Dated:- 27-8-2017 100
GST
Circular No. 06/06/2017-CGST
F. No. 354/149/2017-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
*****
New Delhi, the 27th August, 2017
To,
The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/ Commissioner of Central Tax (All) / Director General of Systems
Madam/Sir,
Subject: – Issue related to classification and GST rate on lottery tickets – regarding
Supply of lottery has been treated as supply of goods under the Central Goods and Services Tax (CGST) Act, 2017.
2. Accordingly, based on the recommendation of the GST Council, the GST rate for sup

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Transitional provisions for vat Set off in case of construction of residential complex service
Query (Issue) Started By: – Subodh Modak Dated:- 26-8-2017 Last Reply Date:- 27-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Under maharashtra value added tax developers and builders were not allowed any Set off. The incomplete work is carried forward as work in progress. Do they will be entitled for credit of vat amount paid in last 12 months? And the Central exise amount paid separately or otherwise ? Please clarify
Reply By KASTURI SETHI:
The Reply:
In case VAT returns have no closing balance of input credit on account of VAT, they cannot carry forward via TRANS-1. However, the issue is worth raising to the Board. If yo

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llowed to take credit where the said amount of credit relates to units not entitled to claim set-off under rule 79 of the Maharashtra Value Added Tax Rules, 2005 ."
You have stated that under Maharashtra value added tax developers and builders were not allowed any Set off. Therefore in view of the above provision you will not be entitled for credit of vat amount paid in last 12 months.
Under CGST Act, 2017 Section 140 (1) (iii) states that "the registered person shall not be allowed to take credit where the said amount of credit relates to goods manufactured and cleared under such exemption notifications as are notified by the Government."
There is a difference between the CGST Act and Maharashtra SGST Act, 2017. As far as

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Amendment of core fields of registration
Query (Issue) Started By: – Subodh Modak Dated:- 26-8-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 2 Replies
GST
There is pro

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GST PROVISIONS FOR TDS AND TCS
Query (Issue) Started By: – SHUBHAM SHARMA Dated:- 26-8-2017 Last Reply Date:- 26-8-2017 Goods and Services Tax – GST
Got 11 Replies
GST
Sir
As the provisions for TDS and TCS has not been enabled by the GSTIN, so, how can they purchase goods / consumes services from persons who had been already migrated from VAT/ Service Tax to GST regime.
So how should they proceed ?
Reply By SHUBHAM SHARMA:
The Reply:
In the above post they meant by persons who were liable to deduct TDS under VAT Law.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
TDS is governed by Section 51 and TCS is governed by Section 52 pf CGST Act, 2017. Both the sections are yet to be brought into force. Therefore GSTN has not enabled these provisions.
As per Notification No. 1/2017-Central Tax dated 19.6.2017 Central Government has appointed the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30,

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t hospital who previously under the VAT regime purchases goods / consumes services from registered dealers under VAT for self consumption and deduct TDS thereon.
But under GST as the provisons for TDS has not been enabled yet, how should they proceed now?
Reply By Himansu Sekhar:
The Reply:
Section 51 has not been enacted means TDs is not applicable. Hospital will not deduct any TDs
Reply By SHUBHAM SHARMA:
The Reply:
Sir
Can they deduct VAT ?
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Section 51 of CGST Act, 2017 stipulates that "Notwithstanding anything to the contrary contained in this Act, the Government may mandate,
(a) a department or establishment of the Central Government or State Government; or
(b) local authority; or
(c) Governmental agencies; or
(d) such persons or category of persons as may be notified by the Government on the recommendations of the Council,
(hereafter in this section referred to as “the deductor”), to deduct tax at the rate

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om 1.7.2017 no State Government can levy and collect VAT.
Reply By SHUBHAM SHARMA:
The Reply:
Sir
Mean to say that till the time the GST provisons has not been enabled , the supplier providing goods and services to the hospital will discharge GST liability on their own treating it a B2C transaction and hospital will make payment to them of the whole invoice amount without deduction of any TDS.
Reply By SHUBHAM SHARMA:
The Reply:
And what are the consequences if the hospital had already deducted VAT of the suppliers and also paid the same to the VAT Department?
Reply By Himansu Sekhar:
The Reply:
The supplier will pay the entire tax.
Reply By Himansu Sekhar:
The Reply:
Take up the matter with the hospital authorities
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
On or after 1.7.2017 if the hospital collects VAT it is without authority of law. Hence even if it is deposited with the Government the same is refundable to the person concerned.
Discussion Forum – Knowledge

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GST TAX RATE ON FREIGHT
Query (Issue) Started By: – FIDHA COMMUNICATIONS Dated:- 26-8-2017 Last Reply Date:- 26-8-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Sir,
I have transport business in kerala(Transport goods by road) with GST registration, and i issue LR to my service receivers. I need to know about GST tax rate of freight.,& i have any permission to collect tax from service receivers as per the GST rule? and in LR, GST tax is mandatory?
I'm waiting for you

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Pending Bank Conformation for payment
Query (Issue) Started By: – Murari Agrawal Dated:- 26-8-2017 Last Reply Date:- 21-8-2018 Goods and Services Tax – GST
Got 5 Replies
GST
We have deposited GST thru SBI on 24.08.16. Even after 24 hrs, the payment status in Challan history shows "awaiting Bank Confirmation". As a result, we have not been able to file the GSTR 3B. We called GST helpline and were advised to get the Payment Certificate from the Bank and mail to GST. Our bank has issued the certificate showing successful remittance. The certificate has been mailed to helpdesk@gst.gov.in; & eservices@wbcomtax.gov.in. Now what is the remedy, pl suggest. Thanks.
Reply By Himansu Sekhar:
The Reply:
Please contact helpline

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