Author: admin_gst

Reduced rate of GST vide Notification 20/2017 on certain specific kind of Works Contract
By: – Anuj Bansal
Goods and Services Tax – GST
Dated:- 26-8-2017

As you are aware that Governmentof India has released a Notification No. 20/2017-Central Tax (Rate) on 22nd April 2017 making certain amendments in the previous notification No. 11/2017- Central Tax (Rate), dated the 28thJune, 2017. In the said notification, rates have been reduced from 9% to 6% on certain specific kind of services which also includes certain kind of construction contracts specifically the services relating to construction of public utility, govt. projects, etc.Following are the construction services where the rate of tax has been reduced from 9% to 6% CGST:
Composite supply of works contract supplied to the Government
Composite supply of works contract supplied to the Government, a local authority or a Governmental authority by way of construction, erection, commissioning, installation, completion,

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ehabilitation of existing slum dwellers using land as a resource through private participation” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers;
(d) a civil structure or any other original works pertaining to the “Beneficiary led individual house construction / enhancement” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;
(e) a pollution control or effluent treatment plant, except located as a part of a factory; or
(f) a structure meant for funeral, burial or cremation of deceased.
Composite supply of works contract excluding completion, fitting out, repair, maintenance, renovation or alteration
Composite supply of works contract supplied by way of construction, erection, commissioning, or installation of original works pertaining to-
1. Railways, excluding monorail and metro;
2. A single residential unit otherwise than as a part of a residential complex;
3. Low-cost houses up to a carpet area of 60 squa

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rcheological sites, has been reduced.
The above has given a big relief to the contractors, as the government was not compensating the builders for additional tax burden due to their limited budgets whereas the builders were reanalyzing the tax impact and making representations for compensation on account of increase in GST. Moreover, the act of reducing rate is a positive step towards development of the infrastructure of the country.
The corresponding notification has been released in IGST and UTGST. Thus effective rate of GST on such services has been reduced from 18% to 12%. States are yet to release corresponding notification in their respective SGST.

Anuj Bansal
V.P.Gupta & Co. (www.vpgco.com)
Reply By SHIVKUMAR SHARMA as =
Please read the Date 22nd August 2017 Instead of 22nd April 2017 of Notification No.20/2017-Central Tax(Rate)
Dated: 26-8-2017
Reply By Anuj Bansal as =
Apology for writing 22nd Aug, 2017 as 22nd April, 2017. Its a clerical mistake. Thanks Mr. Shiv

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FIRST GST RETURNS TO BE FILED AT A GLANCE
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 26-8-2017

GST Return to be filed
Central Board of Excise and Customs (CBEC) vide Notification No. 18/2017, 19/2017, 20/2017 & 21/2017- Central Tax dated 08.08.2017 has relaxed / extended the due dates and time frame for filing GST returns for the initial two months of GST regime i.e., July, 2017 & August 2017. As a result, the GST payable will be required to be paid on the basis of Form GSTR-3B to be filed by the 20th of the succeeding month. Form GSTR-3B for July, 2017 will be filed by 20.08.2017 and for August, 2017 by 20.09.2017. However, the invoice wise details to be furnished as per GST rules in GSTR-1, GSTR-2 and GSTR-3 shall be filed later as per following schedule:
Return Form
Period /Due Date for July 2017 return
Period / Due Date for August 2017 return
GSTR-3B
20.08.2017 (extended to 25/28 August, 2017)
20.09.2017
GSTR-1
01.09.2017 to 05.09.2017

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Notification No. 18/2017-CT dated 08.08.2017]
Sl. No.
Month
Time period for filing of details of outward supplies in FORM GSTR-1
(1)
(2)
(3)
1
July, 2017
1st to 5th September, 2017
2
August, 2017
16th to 20th September, 2017.
Time limit for filing GSTR-2 [Notification No. 19/2017-CT dated 08.08.2017]
Sl. No.
Month
Time period for filing of details of inward supplies in FORM GSTR-2
(1)
(2)
(3)
1.
July, 2017
6thto 10th September, 2017
2.
August, 2017
21stto 25thSeptember, 2017.
Time limit for filing GSTR-3 [Notification No. 20/2017-CT dated 08.08.2017]
Serial Number
Month
Time period for filing of details in FORM GSTR-3
(1)
(2)
(3)
1.
July, 2017
11th to 15th September, 2017
2.
August, 2017
26th to 30th September, 2017.
GSTR-3B Return
What is GSTR-3B ?
GSTR-3B is a simple return form introduced by the CBEC for the month of July and August. One must file a separate GSTR-3B for each GSTIN number. No need to provide invoice level information in this

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* Summary of payment of Tax.
* Summary of TDS / TCS credit.
How to file GST R-3B Return?
* After login, select Return Dashboard
* Select financial year 2017-18 and month July. Click search and select GSTR-3B
* Declare your liabilities and ITC claims in Section 3.1 and 4 respectively by clicking on the tiles and furnishing the required information. Transitional ITC cannot be claimed in GSTR 3B. It can be claimed only through Form TRANS-1 and Form TRANS-2.
* Enter details of interest, if payable, in section 5.1. Late fee will be computed by the system
* Click on Save GSTR-3B After you save the data, Submit button will get enabled. Please note that after submit, no modification is possible. Hence ensure that details are filled correctly before clicking on Submit button.
* On clicking Submit GSTR-3B button, System will post (debit) the self-assessed liabilities including system generated late fee in Liability Register and credit the claimed ITC into ITC ledger.
* After thi

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ITC utilizations, the system checks the prioritization rules viz. IGST Credit has to be first utilized for paying IGST liability and remaining for CGST liability and thereafter SGST liability; SGST credit has to be first used for paying SGST liability and then IGST liability; CGST Credit has to be first used for CGST liability and the remaining for IGST Liability; SGST credit cannot be used for paying CGST liability and CGST credit cannot be used for paying SGST liability
* Transition ITC, if available in ITC ledger, can be used for payment of liabilities of GSTR 3B
* Click the Offset Liability button to pay off the liabilities
* Click on declaration statement
* Select Authorized Signatory filing the Form
* Click on File GSTR 3B button with DSC or EVC
* Message for successful filing will appear and Acknowledgement will get generated
Consequences of Non-filing:
No late fees and / or penalty may be levied for the interim period as clarified by CBEC it its Press release dat

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GSTR 3B Rectification
Query (Issue) Started By: – SHUBHAM SHARMA Dated:- 26-8-2017 Last Reply Date:- 23-9-2017 Goods and Services Tax – GST
Got 5 Replies
GST
I had filled wrongly filled central tax figure of ₹ 2,62,020.00 as 26,20,200.00 under outwards supplies in GSTR 3B and also submitted the data. I had paid tax due as per the correct figure of ₹ 2,62,020.00 but still I had entered wrong figure and submitted data I cannot clear my dues. Now my GSTR 3B is shown as submitted but not filed.
So, I just wanted to know how should I proceed further
Reply By KASTURI SETHI:
The Reply:
First of all you will not suffer loss. Secondly when all the sale and purchase invoices are uploaded and next final return for July, 17

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Date for filing of GSTR-3B
EXN-F(10)-22/2017 Dated:- 26-8-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
Shimla-2, the 26th August, 2017
No. EXN-F(10)-22/2017.-In exercise of the powers conferred by sub-rule(5) of rule 61 of the Himachal Pradesh Goods and Services Tax Rules, 2017, read with section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Commissioner on the re

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Freight in case of export of exempted goods
Query (Issue) Started By: – Manik Wadhwa Dated:- 25-8-2017 Last Reply Date:- 26-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
We are exporting goods ,by purchasing from Manufacturer ,to Nepal,which are exempted from GST
What will be treatment of freight paid to transporter,who is carrying the goods to Nepal?
Thanks
Reply By KASTURI SETHI:
The Reply:
Export to Nepal is at par with other countries. In case of exempted goods pay G

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Guidance for taxpayers in relation to GST
GST
Dated:- 25-8-2017

To guide taxpayers in relation to GST matters, CBEC has issued a range of frequently asked questions related to GST law, procedures, tax rates, specific industry or sector. The information is available on CBEC GST portal http://cbec-gst.gov.in under Services section. Taxpayers can search for information using key words or a topic like Textiles, Restaurants, Composition levy scheme, Registration procedure, Return filing

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THE INTEGRATED GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 NO. 27 OF 2017
GST
Dated:- 25-8-2017

MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 24th August, 2017/Bhadra 2, 1939 (Saka)
The following Act of Parliament received the assent of the President on the 23rd August, 2017, and is hereby published for general information:-
THE INTEGRATED GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 NO. 27 OF 2017
[23rd August, 2017.]
An Act to provide for the extension of the Integrated Goods and Services Tax Act, 2017 to the State of Jammu and Kashmir.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:-
Short title and commencemen

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THE CENTRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 NO. 26 OF 2017
GST
Dated:- 25-8-2017

MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 24th August, 2017/Bhadra 2, 1939 (Saka)
The following Act of Parliament received the assent of the President on the 23rd August, 2017, and is hereby published for general information:-
THE CENTRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 NO. 26 OF 2017
[23rd August, 2017.]
An Act to provide for the extension of the Central Goods and Services Tax Act, 2017 to the State of Jammu and Kashmir.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:-
Short title and commencement
1. (1)

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anation, in clause (ii), after the word “Constitution”, the words “except the State of Jammu and Kashmir” shall be inserted;
(c) in section 109, in sub-section (6),-
(i) after the words “each State or Union territory”, the words “except for the State of Jammu and Kashmir” shall be inserted;
(ii) in the first proviso, for the words “Provided that”, the following shall be substituted, namely:-
“Provided that for the State of Jammu and Kashmir, the State Bench of the Goods and Services Tax Appellate Tribunal constituted under this Act shall be the State Appellate Tribunal constituted under the Jammu and Kashmir Goods and Services Tax Act, 2017:
Provided further that”;
(iii) in the second proviso, for the words “Provided further that

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How to adjust GSTR-3B tax liability with ITC available
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 25-8-2017

Query 1: Our as our GST portal account Credit Ledger shows balance of Rs. 13,22,658.00 for the month of July and the payable as per the Liability ledger for July shows  Rs. 6,06,618.00.
Hope we need not pay anything for July. We have submitted our account but when we try to file it asks to clear the liability first for Rs. 6,06,618.00 without considering the credit of Rs. 13,22,658.00.
Please help.
Query 2: At the time of GSTR 3B filing We entered the Outward supplies Taxable Value and Tax Values and Inwards Supply's Tax Value. After submitted the 'Payment of Tax' c

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d Rs. 2500 as cash. After entering the values in outward supplies in Column no 3.1 and Inward supplies in Column no 4.
So, we need to follow the below process:
After save and submit the return the 'Payment of Tax' Column show the liability of Rs. 40,000. But, don't be panic on seeing the value of the tax liability.
We can adjust the tax liability as below:
*
Tax Liability – ITC = Tax Payable
⇓
*
Tax payable – Tax paid in Cash = Zero (Tax Liability)
How to adjust this in GSTR-3B
You just open the 'Payment of Tax' box as given column 6.1 (Payment of Tax).
 It is showing as below:
After ABC and Co, offset (adjust) the ITC available in the following way:
After Offset (adjustment) the liability is

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€‚。。。。。o
Tax
Central Tax
1250
0
0
°
0
0
0
0
State/UT
1250
0
0
0
0
0
0
0
Tax
Cess
0
0
0
0
0
Document 2
Description
ТаÑ…
Paid through ITC
Tax/Cess
tion payable Integrated Central State/UT Cess TDS/ICS padin Interest Late Fee
1
2
3
4
5
6
7
8
9
10
Other than Reverse Charges
Integrated 10000 8000。。。。 2000 。。
Tax
Central Tax
15000
13000
°
0
2000
0
0
State/UT
15000
0
13000
°
°
2000
0
°
Tax
Cess
°
0
o
0
°
Reverse Charges
Integrated
ated 。。。。。o。。。
Tax
Central Tax
State/UT
1250
°
1250
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0
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Composite Supply – Naturally Bundled Supply
By: – RAMESH PRAJAPATI
Goods and Services Tax – GST
Dated:- 25-8-2017

Section 8 of the CGST Act 2017 provides that the tax liability on a composite or a mixed supply shall be determined in the following manner, namely:-
* a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and
* a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax.
Therefore, it is necessary to understand the composite and principal supply as stated under Section 8. First of all, to know whether it is a new idea introduced in the GST era or it is something old adopted from the Central Excise / Service tax regime. The composite supply is defined under Section 2 (30) of CGST Act 2017 which reads as under:
“Composite Supply” means a supply made by a taxable person to a recipient

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F of the Finance Act 1994.
Section 66F:- Principles of interpretation of specified descriptions of services or bundled services
(1) Unless otherwise specified, reference to a service (herein referred to as main service) shall not include reference to a service which is used for providing main service.
(2) Where a service is capable of differential treatment for any purpose based on its description, the most specific description shall be preferred over a more general description.
(3) Subject to the provisions of sub-section (2), the taxability of a bundled service shall be determined in the following manner, namely:
(a) if various elements of such service are naturally bundled in the ordinary course of business, it shall be treated as provision of the single service which gives such bundle its essential character;
(b) if various elements of such service are not naturally bundled in the ordinary course of business, it shall be treated as provision of the single service which

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be provided as a package, then such a package is treated as naturally bundled in the ordinary course of business.
* Majority of service providers in a particular area of business provide similar bundle of services. For example, bundle of catering on board and transport by air is a bundle offered by a majority of airlines.
* The nature of the various services in a bundle of services also helps in determining whether the services are bundled in the ordinary course of business. If the nature of services is such that one of the services is the main service and the other services combined with such service are in the nature of incidental or ancillary services which help in better enjoyment of a main service. For example, service of stay in a hotel is often combined with a service or laundering of 3-4 items of clothing free of cost per day. Such service is an ancillary service to the provision of hotel accommodation and the resultant package would be treated as services naturally bundle

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Final rate of GST @12% on Government Works Contracts
By: – CASanjay Kumawat
Goods and Services Tax – GST
Dated:- 25-8-2017

The Central Government vide Notification No. 20/2017-Integrated Tax (Rate) ,dt. 22-08-2017, has amended the GST rate on Government contracts to 12 percent from 18 percent. This rate would be applicable for ongoing as well as new contracts. Amended rate structure for construction and works contracts are as follows:
@18 Percent
(i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service)
@18 Percent
(ii) composite supply of works contract as defined in clause 119 of section

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on, completion, fitting out, repair, maintenance, renovation, or alteration of,-
(a) a road, bridge, tunnel, or terminal for road transportation for use by general public;
(b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
(c) a civil structure or any other original works pertaining to the “In-situ rehabilitation of existing slum dwellers using land as a resource through private participation” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers; (d) a civil structure or any other original works pertaining to the “Beneficiary led individual house construction / enhancement” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;
(e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased.
@12 Percent
(v) Composite supply

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ding a cold storage for such purposes; or
(f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.
@18 Percent
(vi) Construction services other than (i), (ii), (iii), (iv) and (v) above.
Reply By ravi singh as =
sir
my question is about work contract
Dated: 6-12-2017
Reply By ravi singh as =
1. is rcm applicable on labour charge in worck contract service
2. can i take input of raw material purchse for construction work as a work contractor
3 what is the rate of gst on work contract , on commercial hotel for other person
Dated: 6-12-2017
Reply By NAVEEN CHHAPARWAL as =
RESPECTED SIR,
I RECEIVED WORK CONTRACT FOR WATER SUPPLY AND SEVERAGE TRATMENT PLANT FROM PWD DEPARTMENT. I WANT TO KNOW WHAT IS GST RATE APPLICABLE AND IF INPUT ITEM USED IN THIS CONTRACT CAN I TAKE INPUT ON SAME AND ALSO IF I RECEIVED CONTRACT FROM OTHER THEN GOVT. DEPT. WHAT IS GST RATE AND TRATMENT??
D

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Kundan Care Products Limited, Augmont Enterprises Private Limited, Zaveri And Company Private Limited, Sunanda Polymers, Shri Sai Vishwas Polymers, Khandwala Enterprises Private Limited, Diamond Forever Interenational, Versus Union of India & Anr.
GST
2017 (8) TMI 1142 – DELHI HIGH COURT – 2017 (4) G. S. T. L. 118 (Del.)
DELHI HIGH COURT – HC
Dated:- 25-8-2017
W.P.(C) 7425/2017 & CM APPL. 30649/2017 (Stay), W.P.(C) 7426/2017 & CM APPL. 30650/2017 (Stay), W.P.(C) 7427/2017 & CM APPL. 30651/2017 (Stay), W.P.(C) 7428/2017 & CM APPL. 30652/2017 (Stay), W.P.(C) 7429-7432/2017 & CM APPL. 30653-57/2017 (Stay),
GST
S. MURALIDHAR & PRATHIBA M. SINGH JJ.
Petitioner Through: Mr. Tarun Gulati, Mr. Kishore Kunal, Mr. Prashant Tahi

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ing reversal of 5/6th of the CENVAT Credit which had already accrued to the Petitioner on account of payment of additional duty of customs levied under Section 3(1) of the Customs Tariff Act, 1975 (“Countervailing Duty”/”CVD”) paid at the time of importation of gold dore bar. The said CVD was allowed to be carried forward in full as a transitional measure under Section 140 of the Central Goods and Services Tax Act, 2017 ('CGST Act'). It also provided credit of the entire CVD paid on inputs held in stock and inputs contained in semi-finished or finished goods held in stock on 1st July 2017 on complying with certain conditions. The Petitioners state that they fulfilled all the conditions and the credit of the CVD paid on imported gold dore ba

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these goods as compared to other imported goods as well as compared to any similar domestic goods.  
It is submitted out that if the interim orders are not granted then the credit of CVD already availed and utilized for payment of tax on finished goods by the Petitioners would be electronically reversed and they would have to deposit cash. This would be severely prejudicial to them.  
4. The Court is of the view that the Petitioners have made out a prima facie case for grant of interim relief in their favour. Further, the balance of convenience is in their favour for grant of interim relief. Accordingly, it is directed that till the next date of hearing, no coercive steps shall be taken by the Respondents to recover the credit

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Mohit Minerals Pvt. Ltd. Versus Union of India & Another
GST
2017 (8) TMI 1194 – DELHI HIGH COURT – 2017 (4) G. S. T. L. 114 (Del.)
DELHI HIGH COURT – HC
Dated:- 25-8-2017
W.P. (C) No. 7459/2017 and C.M. Nos. 30754 of 2017 (stay) & 30755 of 2017 (exemption)
GST
S. Muralidhar And Prathiba M. Singh, JJ.
For the Petitioner : Mr. J.K. Mittal, Mr. Rajveer Singh, Ms. Nidhi Gupta, Advocates
For the Respondents : Mr. Ravi Prakash, CGSC with Mr. Nitish Gupta, Mr. Farman Ali, Advocates with Ms. Aarti Saxena, Deputy Secretary ( DOR )
ORDER
C.M. No. 30755/2017 (Exemption)
1. Allowed, subject to all just exceptions.
W.P. (C) No. 7459/2017 & C.M. No. 30754/2017 (Stay)
2. Notice. Mr. Ravi Prakash, learned Central Government Standing Counsel, accepts notice for Respondent No. 1, the Union of India.
3. The challenge in this petition is to the constitutional validity of the Goods and Services Tax (Compensation to States) Act, 2017 ('Act'). The context in which the challenge

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tands abolished. Clause 4 (a) of Article 279 A of the Constitution of India, which was inserted by the Constitution (One Hundred and First Amendment) Act 2016 (hereafter the 'COI 101st Amendment Act'), states that the Goods and Services Tax Council (GST Council) shall make recommendations to the Union and States on “the taxes, cesses and surcharges levied by the Union, the States and local bodies which may be subsumed in the goods and services tax.” Further Clause 4 (f) states that the GST Council may recommend special rates for a specified period “to raise additional resources during any natural calamity or disaster.” The idea was to have all the cesses and levies abolished and subsumed under the GST. Additional revenue could be raised only for natural calamities and disasters.
5. A very forceful case is made by Mr. J. K. Mittal, learned counsel for the Petitioner, that Parliament did not propose or intend to use the GST regime to impose new cesses. Significantly Clause 18 of the Con

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Act. Mr. Mittal submits that even if the purpose was to compensate the States for loss of revenue, that had to be done by some other means. Section 18 does not permit the levy of such cess.
7. Interestingly, when the Goods and Services Tax (Compensation To States) Bill, 2017 was introduced in the Parliament, it made an express reference to only Section 18 of the COI 101st Amendment Act. Para 2 of the Statement of Objects and Reasons accompanying the Bill preceding the Act reproduces Section 18 of the COI 101st Amendment Act. The Long Title of the Act also makes a reference only to the COI 101st Amendment Act.
8. The Court sees prima facie merit in the contention of the Petitioner, based on the history of the abolition of the Clean Energy Cess and the introduction of the GST regime, that the power of Parliament to enact the impugned Act cannot be traced to Section 18 of the COI 101st Amendment Act. There is therefore a prima facie case made out as regards the legislative competence of

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28th June 2017 issued by the Ministry of Finance, Department of Revenue has re-introduced the cess @ Rs. 400 per tonne of coal. If the Act is vulnerable to being challenged for lack of legislative competence then the Rules can fare no better.
11. The situation in which the Petitioner is placed is that, for stocks of coal on which the Petitioner has already paid the Clean Energy Cess, the Petitioner has to again pay the fresh levy of cess at the rate of Rs. 400/- per tonne under the Act. Further, for the Clean Energy Cess that was already paid by the Petitioner under the FA 2010 no input credit is given. Mr. Mittal draws the attention of the Court to the frequently asked questions ('FAQs') issued by the Central Board of Excise and Customs ('CBEC') in which Question 42 and answer given thereto read as under:
“Question 42: Whether credit of Green Cess (Clean Energy Cess) paid on coal and available at the time of transition be eligible for being carried over?
Answer: No Credit of Clean

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which the Petitioner have already paid clean energy cess @ 400/- per tonne as per the cess levied under the provisions of Chapter VII of the Finance Act, 2010. Further, w.e.f. 01.07.2017, the Petitioner have to charge cess from customers @ 400/- per tonne under the Goods and Services Tax (Compensation to States) Act, 2017 while selling this stock which will result in double taxation of around Rs. 7.68 crores on the stock of coal on which cess has already been paid. The last date payments of such cess is 25th of August 2017 for the supply made in the month of July 2017. The Petitioner, as narrated hereinabove, already made representation to the Respondents and also had meetings with officers of the Respondents No. 2, but no response and only through the press report came to know that cess already paid will not be available for credit and it will lead to double cess on the same stock.”
13. The Court, at this stage, is of the view that, the Petitioner has made out a prima facie case for

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stock of coal Clean Energy Cess under the FA, 2010 already stands paid. Subject to the Petitioner furnishing to the satisfaction of the officers proof of such payment, the Petitioner will be given credit for such payment and will not be required to make any further payment under the impugned Act for effecting sales and clearances. Till such time the said exercise is completed, no coercive steps will be taken against the Petitioner to recover the levy under the impugned Act.
16. It is made clear however, that on those stocks for which the Petitioner is not able to produce a satisfactory proof of already having paid the Clean Energy Cess under the FA, 2010, the Petitioner will be required to pay the cess under the impugned Act. This would be subject to the directions issued hereinbefore.
17. Reply be filed within four weeks. Rejoinder thereto, if any, be filed before the next date of hearing.
18. List on 26th October 2017.
19. Dasti under the signatures of the Court Master.
Case

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Aphro Ecommerce Solutions Private Limited Versus Union of India & ORS.
GST
2017 (9) TMI 750 – DELHI HIGH COURT – 2017 (4) G. S. T. L. 113 (Del.)
DELHI HIGH COURT – HC
Dated:- 25-8-2017
W.P. (C) No. 7460 of 2017 and C.M. Nos. 30756 of 2017 (stay) & 30757 of 2017 (exemption)
GST
MR. S. MURALIDHAR AND MR. PRATHIBA M. SINGH. JJ.
For The  Petitioner : Mr. K. Parameshwar, Advocate with Mr. Udit Gupta, Mr. Anup Jain, Advocate
For The Respondents : Mr. Rajesh Gogna, CGSC for UOI. Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Namrata Bharti, Advocate
ORDER
C.M. No. 30757/2017 (exemption)
1. Allowed subject to all just exceptions
W.P. (C) No. 7460/2017
2. Notice. Mr. Rajesh Gogna, learned CGSC, accepts notice

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arification has been sought as to whether bond to be furnished for exports is a running bond (with debit/ credit facility) or a one-time bond (separate bond for each consignment/export). It is observed consignment wise bond would be a significant compliance burden on the exporters. It is directed that the exporters shall furnish a running bond, in case he is required to furnish a bond, in FORM GST RFD -11. The bond would cover the amount of tax involved in the export based on estimated tax liability as assessed by the exporter himself. The exporter shall ensure that the outstanding tax liability on exports is within the bond amount. In case the bond amount is insufficient to cover the tax liability in yet to be completed exports, the export

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Amendment in the Notification-07/2017 NO.CT/LEG/GST-NT/12/17 dated 24th August, 2017.
08/2017 Dated:- 25-8-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 25th August, 2017
NOTIFICATION-08/2017
NO.CT/LEG/GST-NT/12/17: ln pursuance of sub-rule (1) of rule 26 of the Nagaland Goods and Services Tax Rules, 2017, the Commissioner, on the recommendation of the GST Council her

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M/s Joshi Autolinks Private Limited Versus Union of India and another
GST
2018 (3) TMI 1151 – PUNJAB & HARYANA HIGH COURT – [2017] 1 GSTL 2 (P&HC)
PUNJAB & HARYANA HIGH COURT – HC
Dated:- 25-8-2017
CWP-19198-2017
GST
Mr. Ajay Kumar Mittal and Mr. Amit Rawal, JJ.
Mr. Sandeep Goyal, Advocate for the petitioner(s).
JUDGMENT
The petitioner has approached this Court under Articles 226/227 of the Constitution of India inter alia to issue writ in the nature of Certiorari/Mandamus to declare Condition (iv) contained in Section 140 (3) of Central Goods and Service Tax Act, 2017 insofar as it denies the Input Tax Credit of the eligible duties paid in respect of inputs held in stock purchased earlier than 12 months immediately

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M/s Saluja Motors Private Limited Versus Union of India and another
GST
2018 (3) TMI 1152 – PUNJAB & HARYANA HIGH COURT – [2017] 1 GSTL 3 (P&HC)
PUNJAB & HARYANA HIGH COURT – HC
Dated:- 25-8-2017
CWP-19205-2017
GST
Mr. Ajay Kumar Mittal and Mr. Amit Rawal, J.
Present: Mr. Sandeep Goyal, Advocate for the petitioner(s)
JUDGMENT
The petitioner has approached this Court under Articles 226/227 of the Constitution of India inter alia to issue writ in the nature of Certiorari/Mandamus to declare Condition (iv) contained in Section 140 (3) of Central Goods and Service Tax Act, 2017 insofar as it denies the Input Tax Credit of the eligible duties paid in respect of inputs held in stock purchased earlier than 12 months immedi

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Madhu M.B. Versus Commercial Tax Officer, SGST Second Circle, Perumbavoor and another
GST
2018 (3) TMI 1450 – KERALA HIGH COURT – [2017] 105 VST 242 (Ker)
KERALA HIGH COURT – HC
Dated:- 25-8-2017
W. P. (C) No. 28154 of 2017 (T)
GST
K. Vinod Chandran, J.
R. Muralidharan (Aroor), for the petitioner.
V. K. Shamsudheen, Government Pleader, for the respondents
JUDGMENT
The petitioner is aggrieved with Ext.P5 detention of the goods by the Intelligence Inspector, Squad III, Department of Commercial Taxes. The petitioner contends that the goods were purchased from the manufacturer on payment of Central and State, Goods and Services Tax as is evidenced from the invoice at Ext.P7. The petitioner was selling the same interst

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ods and 96.18 Sqm of 15 mm plywoods. Hence it was found that there was no nexus between the documents accompanied and actual goods under transport. Hence Ext.P5 was issued.
3. Since 12mm plywood of 1005.28 Sqm is covered by the invoice, the balance portion in excess found on inspection shall alone be computed for estimating the value of the goods suppressed along with the value of 10 mm and 15 mm plywoods as detected on physical inspection.
4. In such circumstance, the Intelligence Inspector shall made a fresh assessment recomputing the value of the goods and shall compute the CGST and SGST payable together with penalty. On payment of 50% of such demand along with execution of a simple bond for the balance amounts, the goods shall be rele

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GST 3B- RECTIFICATION –
Query (Issue) Started By: – ROHIT GOEL Dated:- 24-8-2017 Last Reply Date:- 26-8-2017 Goods and Services Tax – GST
Got 7 Replies
GST
WE HAVE SUBMITTED GSTR 3B WITH WRONG FIGURES RESULTING IN TAX LIABILITY. IN THE ABSENCE OF TAX PAYMENT RETURN 3B IS NOT ALLOWING TO BE "FILED". AS WE UNDERSTAND THAT ONCE WE WILL SUBMIT GSTR 1-2 & 3 BY 15-9-2017 IT WILL BE RECTIFIED.
BUT WHETHER GSTR 3B WILL BE TREATED AS FILED OR NOT FILED? CAN WE FILE IT WITHOUT PAYMENT?
ONCE WE WILL FILL FORM GSTR3, DO WE STILL HAVE TO FILL 3B?
WHEN WE WILL HAVE TO PAY PENALTY FOR LATE FEES IN CASE 3B IS NOT TREATED AS FILED.
Reply By KASTURI SETHI:
The Reply:
When the dues are cleared, you will receive the status as filed.

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emaining return for July, 17 correctly, will everything right.
Reply By ROHIT GOEL:
The Reply:
THE CORRECT 3B SHOULD BE NIL. BUT WRONG DATA UNDER REVERSE CHARGE WAS FILED WHICH DO NOT RELATE TO THIS GSTN. NO TAX IS DUE AND IN FACT NO FIGURE IS TO BE REPORT UNDER 3B.
OUR PROBLEM IS HOW TO UPLOAD 3B WITHOUT PAYMENT OF TAX WHEN THE SAME IS NOT DUE. AND ALSO TO AVOID DEFAULT OF FORM 3B
Reply By KASTURI SETHI:
The Reply:
Only helpdesk can solve your problem. They are very cooperative persons. They solved my problem. Try.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
Yes, I endorse the views of Shri Sethi.
Reply By Ganeshan Kalyani:
The Reply:
First payment of tax is to be made and then filing of Form GSTR . If any mistake in found in retu

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REGARDING TRAN 1 OR TRAN 2
Query (Issue) Started By: – NAREN KHATRI Dated:- 24-8-2017 Last Reply Date:- 12-9-2017 Goods and Services Tax – GST
Got 4 Replies
GST
I RECENTLY REGISTERED WITH GST (PREVIOUS NOT IN ANY REGIME).. DOING JOB WORK OF TEXTILE CLOTHES WITH 5% GST.. AND HAVING CLOSING STOCK 30.06.2017 OF COLOURS & OTHER MATERIALS WHICH USED IN DOING JOB-WORK PROCESS..
I HAVE FOLLOWING QUERIES ..
1. WHICH FORM SHOULD I HAVE USED TRAN 1 OR TRAN 2
IN TRAN 1 COLUMN SAID Whether all the returns required under existing law for the period of six months
immediately preceding the appointed date have been furnished:- Yes/No
AS I AM NEWLY IN GST SO… ??
2. I HAVE BILLS FOR CLOSING STOCK SHOWING ONLY VAT NO EXCISE PORTION SHOWN.

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Trans-1 Return Filing
Query (Issue) Started By: – MohanLal tiwari Dated:- 24-8-2017 Last Reply Date:- 26-8-2017 Goods and Services Tax – GST
Got 10 Replies
GST
Dear Sir/s,
We are going to opt for submitting Trans-1 and utilize the Cenevat balance as well as transitional credits for payment of GST against outward supplies of July'17 but facing problem for followings.
1. No excel utility provided for submitting C Form details beyond 100 nos.
2. We have submitted details of 100 C Form, but after filing it is showing only up to Sl 41, the remaining are disappeared. but if we submit again it shows " duplicate not allowed".
3. Where to fill details of Service Tax Invoices of transitional period i.e. issued in June b

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orry at all. You will get your substantial right of ITC. Moreover, you may also be in touch with Helpdesk as advised by Sh.Ranganathan Sir.
Reply By KASTURI SETHI:
The Reply:
Pl.read "Substantive" in place of "Substantial".
Reply By MohanLal tiwari:
The Reply:
Thanks Sir, please keep us updated as I could neither filed Trans-1 Nor GSTR-3B.
Please also advise whether liability payable if any due to non receipt of C Forms can be adjusted against Cenvat credit being transferred to GST portal through TRANS-1.
Reply By KASTURI SETHI:
The Reply:
Yes. It is your right. Wait for upgradation/improvement into the software of GST.
Reply By MohanLal tiwari:
The Reply:
Sir,
Some of experts have advised not to file VAT Credi

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GST RETURNS
Query (Issue) Started By: – katkoori baburao Dated:- 24-8-2017 Last Reply Date:- 26-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Sir,
How can we view GSTR 3B report after uploading the return.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
If GSTR 3B is correctly filed the Status will be shown as FINAL. You can view the return by clicking the VIEW button.
Reply By katkoori baburao:
The Reply:
Sir,
We are able to view the GSTR 3B under Dashboard -> Returns ->

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Advance on Contracts upto 30th June 2017
Query (Issue) Started By: – sandeep deshpande Dated:- 24-8-2017 Last Reply Date:- 25-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
What happens to open advances which are collected issuing proforma Invoices upto 30th June 2017 ? How do we invoice for same in current regime if goods and services against the same were not supplied upto 30th June 2017.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Had you paid service tax on the a

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Reverse charge Sec.9(3) CGST Act'17
Query (Issue) Started By: – illayyear yanapu Dated:- 24-8-2017 Last Reply Date:- 24-8-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear sir,
As we going through the Sec.9(3) of CGST Act'17, it is stating that The Government may, on the recommendations of the council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.
Here, recipient means un-registered dealer and/or registered de

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tered person reverse charge is not applicable except GTA Service. The table is given below: –
S. No.
Tariff item, sub-heading, heading or Chapter
Description of supply of Goods
Supplier of goods
Recipient of supply
(1)
(2)
(3)
(4)
(5)
1.
0801
Cashew nuts, not shelled or peeled
Agriculturist
Any registered person
2.
1404 90 10
Bidi wrapper leaves (tendu)
Agriculturist
Any registered person
3.
2401
Tobacco leaves
Agriculturist
Any registered person
4.
5004 to 5006
Silk yarn
Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn
Any registered person
5.
–
Supply of lottery.
State Government, Union Territory or any local authority
Lottery distributor or selling age

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of Services notified vide notification No.13/17-CT(Rate) dated 28.6.17, GST is to be paid by the receiver of service irrespective of the fact that both are registered. In your example a banking company or financial institution or a non banking financial company will pay as receiver under RCM.
Reply By KASTURI SETHI:
The Reply:
The issue of supply of service by unregistered person to registered person where registered person is to pay GST is as per Section 9(4) of CGST Act and this is in addition to Notification No. 13/17-CT(Rate) dated 28.6.17
Reply By KASTURI SETHI:
The Reply:
Regarding the manner of accounting turnover in this aspect, Section 2(6) of the CGST Act, provides that value of inward supplies on which tax is payable by a pe

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AMENDMENT IN NAME, PLACE OF BUSINESS ETC.
Query (Issue) Started By: – YUWRAJ KOTHARI Dated:- 24-8-2017 Last Reply Date:- 25-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
DEAR SIR/ MADAM,
MY CLIENT HAS TAKEN GST REGISTRATION ON PROVISIONAL BASIS. NOW HE WANT TO CHANGE HIS NAME OF THE BUSINESS AND PRINCIPLE PLACE OF BUSINESS. WHILE OPTING FOR AMENDMENT OF REGISTERATION NON CORE FIELD NAME OF BUSINESS , PRINCIPLE PLACE OF BUSINESS WERE NOT EDITABLE.
NOW WHETHER CAN I WAIT FOR

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