Taxpayers Can Revise FORM GST TRAN-1 Once; Commissioner May Extend Deadline for Transitional Credit Claims Under GST.
Act-Rules
GST
Revision of FORM GST TRAN-1 – option to revise the TRAN-1 o
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Rule 120A
Revision of declaration in FORM GST TRAN-1
GST
Transitional Provisions
Rule 120A of Central Goods and Services Tax Rules, 2017
2[Revision of declaration in FORM GST TRAN-1]
1[120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal wi
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Taxpayers Can Opt for GST Composition Scheme by Filing FORM GST CMP-02 and ITC-03 Until September 30, 2017, Rule 3(3A.
Act-Rules
GST
Option to avail composition scheme under GST by electronic
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GST on Notional rent
Query (Issue) Started By: – kamalakara ks Dated:- 17-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Industrial building given on lease basis . Lease amount is ₹ 600 lacks interest free deposit which is refundable after the expiry period of 6 years . No monthly rent . How valuation of rental income for the purposes of GST payment . How GST invoice to be issued. How tenant take GST credit as he is not paying monthly rent .
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 7 (1) (a) of CGST Act, 2017 " the expression “supply” includes all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental,
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TDS Liability u/s 51 of CGST Act, 2017: Effective September 18, 2017, Detailing Required Deductors in GST.
Notifications
GST
TDS liability under Section 51 of CGST, 2017 come into force w.e.f
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Issue of Payment Voucher
Query (Issue) Started By: – CAPurnima Bothra Dated:- 17-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir/Madam,
As per sec 31 of CGST act,a registered person is required to issue payment voucher in case supplies are procured from unregistered vendor.My question in large scale corporates there is abundance of such expenses which are small in amount like tea exp,stationer exp.Will I have to issue payment voucher in each such case?Futher in case of self invoicing under RCM option has been given to prepare monthly consolidated bill;is there any similar relaxation in case of payment voucher.Also what if document series of the payment voucher is not filed in table 13
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al tax leviable thereon under sub-section (4) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017) provided that the said exemption shall not be applicable where the aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a day.
Reply By CAPurnima Bothra:
The Reply:
Firstly thank you sir for your prompt reply.
If expenses per day exceeds 5000 then i have prepare payment voucher.Does this mean I have to prepare payment voucher even for smallest expense also like tea expense of ₹ 100,printing stationery ₹ 50 and so on (if purchased from unregistered vendor and sum of expense per
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Getting upload error message.Cannot upload json file for GSTR1 even after using offline tool V 1.2.. = = = = = = = = Plain text (Extract) only = = = = = = = =
Query (Issue) Started By: – moiz lokhandwala Dated:- 16-9-2017 Last Reply Date:- 19-9-2017 Goods and Services Tax – GST
Got 1 Reply
GST
I'm getting same upload error message. I cannot upload json file for GSTR1 for Jul.2017, even after using offline tool version V 1.2.. Will anyone help me with a solution?
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
Please approach help desk.
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Wrong quote of GSTIN no of buyer in GSTR-1
Query (Issue) Started By: – arun aggarwal Dated:- 16-9-2017 Last Reply Date:- 19-9-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir,
I have filed GSTR-1 for July 2017. By error I have entered GSTIN no of buyer A instead GSTIN of buyer B. How this error can be rectified . My GSTR -2 and GSTR-3 for above period is still pending
Reply By RAMESH PRAJAPATI:
The Reply:
While filing GSTR-1 [Table 9 (A)] of the next month i.e. August
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flight expenses charged on bill @ 18%
Query (Issue) Started By: – rakesh rohilla Dated:- 16-9-2017 Last Reply Date:- 16-9-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
I am a pharmaceutical co and selling medicine and food suppliments. I charged in my invoice the value of medicine and freight. medicine is of 12% gst rate. the bifurcation of bill in which i colleced the gst tax are
Medicine value : 12000 @ 12%
freight charged : 1000 @ 18%.
My query is that i am not a service provider and whether the freight charged on bill is correct.or i have to charged freight on bill just as medicine i.e. 12% just as taken as value of supply concept. please clarify me.
Reply By Rajagopalan Ranganathan:
The Reply:
Si
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Input Credit under reverse charge where final output is exempt
Query (Issue) Started By: – rakesh rohilla Dated:- 16-9-2017 Last Reply Date:- 16-9-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Experts,
I have made payments through reverse charge and paid the entire amount through cash ledger in the month of july 2017. I am providing exempt service i.e. transportation of passenger as well as taxable service. Is reverse charge paid by me can be setoff against my output tax
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flight expenses can be taken as Input Credit ?
Query (Issue) Started By: – rakesh rohilla Dated:- 16-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 5 Replies
GST
I have booked 2 flight tickets for business meeting of a client of departure and return. Can i take credit of taxes paid on ticket and under which head i can adjust the input in GST portal. Moreover I have paid a hotel in cash of rs 1000, can i book input on this also or not. A small attention to this q
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doubt relating to closure of unit
Query (Issue) Started By: – Ramakrishnan Seshadri Dated:- 16-9-2017 Last Reply Date:- 16-9-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Sir,
Good Morning to all Experts
We have 4 manufacturing units in tamilnadu.
All units are registered under one gstin number.
Now we want to close the one unit due to no production.
What is the procedure to be followed.
Experts please guide us.
Thanks & Regards,
S.Ramakrishnan
Reply By MARIAPP
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Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017.
11/2017-GST Dated:- 16-9-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM
NOTIFICATION No. 11/2017-GST
The 16th September, 2017
No.CT/GST-14/2017/29.- In exercise of the powers conferred by sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017, read with notification No. 4/2017-GST dated the 08th August, 2017 published in the Assam Gazette, Extraordinary, vide number 463 dated the 09th August, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month a
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Waive off of late fee payable under section 47 of OGST Act, 2017 for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date.
S.R.O. No. 401/2017 Dated:- 16-9-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 16th September 2017
S.R.O. No. 401/2017- In exercise of the powers conferred by Section 128 of the Odisha Goods and Services Tax Act, 2017(Odisha Act 7 of 2017), the State G
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Notification under Section 51 of the OGST Act, 2017 for TDS.
S.R.O. No. 410/2017 Dated:- 16-9-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 16th September 2017
S.R.O. No. 410/2017.-in exercise of the powers conferred by sub-section (3) of Section 1 of the Odisha Goods and Services Tax Act 2017 (Odisha Act 7 of 2017), the State Government, on recommendation of the Goods and Service Tax Council, do hereby appoint the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of Section 51 of the said Act Shall come Into force with respect to persons specified under clauses (a) and (b) of sub-section (1) of Section 51 of the said Act and the persons specified
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The Odisha Goods and Services Tax (Sixth Amendment) Rules, 2017
S.R.O. No. 411/2017 Dated:- 16-9-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 16th September, 2017
S.R.O. No. 411/2017- In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) the State Government do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely –
1. (1) These rules may be called the Odisha Goods and Services Tax (Sixth Amendment) Rules, 2017
(2) Rules 1,3, 4 and 5 shall come into force at once
(3) Rules 6 and 7 shall be deemed to have come into force on the 1st of July, 2017
(4) Rule 8 shall
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furnish the statement in FORM GST ITC-03 In accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the said date.
Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”;
(ii) in sub-rule (5), after the words, brackets and figure “or sub-rule (3)”, the words, brackets, figure and letter “or sub-rule (3A)” shall be Inserted
3. In the said rules, after rule 120, the following rule shall be inserted namely:-
“120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such decla
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nt
Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24 the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation- For the purposes of this rule. the expression “handicraft goods” has the meaning as assigned to It in the Government of Odisha, Finance Department, Notification No. 27473, dated 16.09.2017 published in the Gazette vide number S.R.O. No. 403 dated 16.09.2017
6. In the said rules in “FORM GST TRAN-1”,
(i) in Serial No. 5(a), in the heading, after the words, figures and brackets “Section 140(1)”. the words. figures, brack
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Notification regarding Last date for filing of Return in Form GSTR 3B for the month of August to December, 2017
F.1-11(100)-TAX/GST/2017 Dated:- 16-9-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX
PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA
No. F.1-11(100)-TAX/GST/2017
Dated, Agartala, the 16th September, 2017.
NOTIFICATION
In exercise of the powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) read with sub-rule (5) of rule 61 of the Tripura State Goods and Services Tax Rules. 2017 and notification dated the 8th August, 2017 published in the Tripura Gazette in Extraordinary Issue on
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Notification on extension of date of filing of return (GSTR-3B).
14031/CT., Pol-41/1/2017 Dated:- 16-9-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA, CUTTACK
No. 14031/CT., Pol-41/1/2017
Dated. 16.09.2017
NOTIFICATION
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Odisha Goods and Service Tax Rules, 2017, read with Section 168 of the Goods and Service Tax Act, 2017 (Odisha Act 7 of 2017) and notification No. 12250/CT, dt. 08.08.2017, l, Saswat Mishra, I.A.S, Commissioner of State Tax, on the recommendations of the Council, specify that the return for the month as specified in Column (2) of the Table below shall be furnished in FORM GSTR-
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invoicing in GSt
Query (Issue) Started By: – mithun saha Dated:- 15-9-2017 Last Reply Date:- 16-9-2017 Goods and Services Tax – GST
Got 7 Replies
GST
In my grocery shop i am using two types of Invoice .. one is " Invoice " being used for Taxable products like oil, Sugar, Pasta etc and Bill of supply for non taxable items like Rice cereals salt etc
Is it ok ?
Or it would have been better if i used only one type of " invoice " for both taxable item and non taxable item ( nil rate , exempt items)
regards
mithun
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 31 (3) (c) of CGST Act, 2017 "a registered person supplying exempted goods or services or both or paying tax under the
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Handicraft Suppliers Get GST Registration Exemption for Easier Compliance and Reduced Administrative Burden.
Notifications
GST
Exemption granted to a casual taxable person making taxable supp
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Handicraft Suppliers Making Inter-State Sales Exempt from GST Registration Requirement for 28 Items.
Notifications
GST
Exemption granted to a person making inter-State taxable supplies of han
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Job-workers supplying services interstate to registered persons exempt from GST registration, except for those in Chapter 71.
Notifications
GST
Exemption granted from registration to job-work
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Applicability of GST on payment prior to dispatch of goods
Query (Issue) Started By: – MohanLal tiwari Dated:- 15-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 10 Replies
GST
Dear Panelist,
We are supplying few of our goods with payment terms "prior to dispatch" and immediately on receipt of payment material is dispatched on same day or within 2-3 days.
Please advise whether this payment prior to supply of goods should be considered as advance and required Receipt Voucher is to be issued or it can be taken payment against supply and GST should be charged in supply invoice.
Reply By KASTURI SETHI:
The Reply:
As per Section 12(2)(b) of CGST Act, your liability for deposit of GST becomes due fro
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OVINDARAJAN:
The Reply:
If the recipient insists, in my view, you have comply with the request of the recipient.
Reply By Ganeshan Kalyani:
The Reply:
Any amount received from customer before the actual supply is made is treated as advance. If the receipt of advance and supply of material against the advance falls in the same month, then GST is payable on supply of material. But if advance is received and supply of material is in next month then GST is payable on advance money.
If customer is asking for receipt voucher then you may issue the same. Thanks.
Reply By KASTURI SETHI:
The Reply:
I agree with you, Sir.
Reply By Ramaswamy S:
The Reply:
Receipt voucher is to be provided for the advance received. GST is paid at the time of i
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Input Tax Credit Under Reverse Charge
Query (Issue) Started By: – Shreyansh Agrawal Dated:- 15-9-2017 Last Reply Date:- 17-9-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Experts,
My Client has paid GST under Reverse Charge in the month of July. whether i will get credit in the month of July itself or in Subsequent Period i.e in August????
Reply By RAMESH PRAJAPATI:
The Reply:
Credit is available in the same month. In fact, while filing return, your client will be directed to claim ITC by the system itself. Nothing to worry.
Reply By KASTURI SETHI:
The Reply:
In other words, virtually no such sword for causing loss of ITC exists.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
It is the common opinion that the i
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Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration
32/2017 Dated:- 15-9-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 56/2018 – Central Tax Dated 23-10-2018
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 32/2017 – Central Tax
New Delhi, the 15th September, 2017
G.S.R. 1158 (E).-In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby specifies the casual taxable persons making taxable supplies of
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vailable to such persons who are making inter-State taxable supplies of handicraft goods and are availing the benefit of notification No. 8/2017 – Integrated Tax dated the 14th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1156(E), dated the 14th September, 2017.
Explanation – For the purposes of this notification, the expression “handicraft goods” means the products mentioned in column (2) of the Table below and the Harmonized System of Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the said Table, when made by the craftsmen predominantly by hand even though some machinery may also be used in the process:-
Table
Sl No.
Products
HS
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Theatre costumes
61, 62, 63
15.
Coir products (including mats, mattresses)
5705, 9404
16.
Leather footwear
6403, 6405
17.
Carved stone products (including statues, statuettes, figures of animals, writing sets, ashtray, candle stand)
6802
18.
Stones inlay work
68
19.
Pottery and clay products, including terracotta
6901, 6909, 6911, 6912, 6913, 6914
20.
Metal table and kitchen ware (copper, brass ware)
7418
21.
Metal statues, images/statues vases, urns and crosses of the type used for decoration of metals of chapters 73 and 74
8306
22.
Metal bidriware
8306
23.
Musical instruments
92
24.
Horn and bone products
96
25.
Conch shell crafts
96
26.
Bamboo furniture, cane/Rattan furniture
27.
Dolls and toys
9503
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