Author: admin_gst

GST – Corrigendum to Notifications – Prescribing Rate of tax and Exemption from GST in case of Goods – Goods and Services Tax – GST – Dated:- 20-7-2017 – Find the following notifications as Updated / amended and as corrected by corrigendum notifications IGST (Rate) No. 1/2017 – Dated: 28-6-2017 – IGST Rate – Rate of IGST on goods under the Integrated Goods and Services Tax Act, 2017 No. 2/2017 – Dated: 28-6-2017 – IGST Rate – Absolute Exemption from IGST on inter-State supplies of goods CGST (Ra

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Goods and Services Tax – Started By: – Jasbir Uppal – Dated:- 20-7-2017 Last Replied Date:- 23-7-2017 – Dear Professionals1. The goods sold in the month of June 2017 & goods return by the recipient in the month of July 2017 as per transitional provisions of Sec 142 of CGST Act, 2017. The seller can claim refund under the respective Acts i.e. Excise or VAT Act subject to issue of debit note and credit note between the both parties.My query is on the debit note credit note the tax charged on debit/credit note is to be VAT,Excise,GST and the format of debit/credit note will be according to GST Law or previous law?2. As per GST guidelines the composition scheme for Traders/Manufacturers or restaurant business have to obtain composition sch

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Goods and Services Tax – Started By: – NAUSHERAWAN SM – Dated:- 20-7-2017 Last Replied Date:- 23-7-2017 – Let me know whether freight charges shown seperately in tax invoices will be part of taxable Turn over for calculation of GST/IGST – Reply By HimansuSekhar Sha – The Reply = Yes, it will be added to the value – Reply By ashwin kumar – The Reply = yes, it is composite supply. – Reply By THYAGARAJAN KALYANASUNDARAM – The Reply = Dear expert, Then what HSN should mention in the invoice against the freight and please clarify the following situation. Situation 1.If I'm supplying goods single products and charging freight/packing and forwarding / delivery charges separately. Situation 2.If I'm supplying two different products with sa

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Goods and Services Tax – Started By: – Arindam Mukherjee – Dated:- 20-7-2017 Last Replied Date:- 23-7-2017 – As we are the corporate assessee hence the submission of GST registration to be made through DSC. We have submitted the same through DSC of the authorized signatory. once we submitted the same the validation will arrise can any help me what will will be the probable issues for which validation error will .happen? – Reply By KASTURI SETHI – The Reply = Following possibilities can be : Check spellings, name and father's name. Check all the particulars of authorised signatory. Minor mistake can create problem. – Reply By HimansuSekhar Sha – The Reply = It is happening. – Reply By KASTURI SETHI – The Reply = Software is not perfect.

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8701 – Goods and Services Tax – 16[Road tractors for semi-trailers of engine capacity more than 1800 cc] ****************** Notes: 16. Corrected vide Corrigendum notification dated 12-7-2017, New Entry – Goods and Services Tax – Schedules

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0805 – Goods and Services Tax – 10[Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons

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Goods and Services Tax – Started By: – Narendra Soni – Dated:- 20-7-2017 Last Replied Date:- 23-7-2017 – Our marketing employee go on tour for business purpose, they claim reimburshment of fare/hotel bill /conveyance etc.1.Whether GST is payable by company on bills under reverse charges issued by un registerded service providers..2.Some bills have charged GST, is the ITC eligible to company. – Reply By Arindam Mukherjee – The Reply = If the company received tax invoice from registered dealer then no RCM will arrise. but in case if the supply received from unregistered dealer and if the aggregate amount exceeds ₹ 5000/- per day the RCM will attract as per Sec9(4) of the CGST ACT. Thanks &Regds Arindam Mukherjee – Reply By MARIAPPA

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ST Act, by way of lodging accommodation by a hotel, Inn, guest house, honestly, club or campsite, by whatever name called and including a house boat or any other vessel the place of supply of services shall be the location at which the immovable property or boat or vessel is located or intended to be located. If your employee going to other states and stay, then the hotelier will charge sgst and cgst on the lodging bills and the input on these bills are ineligible. – Reply By Kishan Barai – The Reply = It is advisable to make bill under Company name with it's & seller GSTN number mentioned to get ITC smoothly – Reply By KASTURI SETHI – The Reply = Bill directly in the name of company is not possible. An employee who stays at Hotel w

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Goods and Services Tax – 7[Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake]] ***************** Notes: 7. Corrected vide Corrigendum notification dated 12-7-2017, New Entry – Go

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Goods and Services Tax – Started By: – chandan arora – Dated:- 20-7-2017 Last Replied Date:- 21-7-2017 – hello sir, i am a retailer of paint and hardware and plywood goods, however on the date 30/6/17 i have stock of the value 30 lacs, and i am a tin number holder. i used to file vat returns, and all of my purchases was from ltd compnies ( asian paints, nippon paints) , or from the distibuters who are registerd under vat system. as now G.S.T arrived so according to my sale of last finacial year was 56 lacs, so i chosse composition scheme of G.S.T , as i read that now i only need to pay 1 % on my entire sale of this year. that is all clear. what some advocates are saying that as i was a tin number holder thats why i have to pay some taxs on

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Goods and Services Tax – Started By: – RAJIV PATEL – Dated:- 20-7-2017 Last Replied Date:- 25-7-2017 – Dear Sir, May we request you to kindly advice & guide us on the applicability of GST & RCM on our case. Your comment & support will be highly appreciated. Stage 1 – We are presently buying hotel & transport from Bhutan. The Bhutan operator does not charge any GST as it does not fall in Indian tax jurisdiction. Hence let take our purchase price as INR 100 Stage 2 – Now when we sale the package to X agency in Indian then we bill the agency with GST of 5%. Here our sale become our Bhutan Purchase INR 100 + Our markup 10 (100 + markup 10 ) + GST of 5% on 110 +5% GST = INR 115.50 Comments required Are the above transaction fine

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Goods and Services Tax – Started By: – Ganapati Mahabaleshwar – Dated:- 20-7-2017 Last Replied Date:- 25-7-2017 – Dear sirwe are software provider and we conduct meeting/seminar and we give T shirt and note book pen to participant.my question is does it attract GST. and can i take ITC for the same. If the company give T shirt to employee does it considered as gift or not.Regards – Reply By Rajagopalan Ranganathan – The Reply = Sir,You are supplying T-Shirts, note book and pen to those who attend the seminar. I hope it is free of cost. If you include the cost in the fee, if any, you collect, then when paying GST on the event management service you can adjust the credit of GST paid on these articles and adjust the credit against payment of G

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Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 20-7-2017 Last Replied Date:- 27-2-2018 – Dear Experts,Can we avail ITC on purchase of lift for residential unit and also can we utilise this ITC against rental of immovable property services ? – Reply By Rajagopalan Ranganathan – The Reply = Sir, As per Sl. No. 12 of Notification No. 12/2017- Central Tax (Rate) dated 26.6.2017 Services by way of renting of residential dwelling for use as residence is unconditionally chargeable to

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Goods and Services Tax – GST – Dated:- 20-7-2017 – The Union Cabinet chaired by Prime Minister Shri Narendra Modi has given its ex-post facto approval for the promulgation of the Central Goods and Services Tax (Extension to Jammu & Kashmir) Ordinance, 2017 and replacement of the Ordinance by the Central Goods and Services Tax (Amendment) Bill, 2017. The Ordinance has extended the provisions of the Central Goods and Services Tax Act, 2017 referred to as (CGST Act) to the State of Jammu &

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Goods and Services Tax – GST – Dated:- 20-7-2017 – The Union Cabinet chaired by Prime Minister Shri Narendra Modi has given its ex-post facto approval for the promulgation of the Integrated Goods and Services Tax (Extension to Jammu & Kashmir) Ordinance, 2017 and replacement of the Ordinance by the Integrated Goods and Services Tax (Amendment) Bill, 2017. The Ordinance has extended the provisions of the Integrated Goods and Services Tax Act, 2017 referred to as (IGST Act) to the State of Ja

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Goods and Services Tax – Started By: – THYAGARAJAN KALYANASUNDARAM – Dated:- 20-7-2017 Last Replied Date:- 21-7-2017 – Dear expert, I gone through the amendment in cenvat credit rules, regarding the credit transfer document. . Any one confirm, whether my understanding is correct or not. Every dealer who procured the goods before the appointed day(i.e respect to within one year immediately preceeding the appointed day) and having the closing stock and each items value exceeds rs. 25k should get credit transfer documents from the manufacturers within 30days from the appointed day and will be submitted within 60 days from the appointed day and shouldl be mentioned the CTD reference no. In all our supply invoices with respect to the particular

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within 45 days from 01.07.2017. and copy of the corresponding invoices shall be enclosed with it. – Reply By THYAGARAJAN KALYANASUNDARAM – The Reply = Dear sir, Thanks for your valuable reply. Can you explain what kind of Goods, it is only a consumer products? Example:One of my client dealers of industrial products which will be supplied subsequently to the manufacturers, and if he procured those goods from the manufacturers prior to 01.07.2017 i. e. Between 01.07.2016 and 30.06.2017, he shall get the CTD from the manufacturers?As per sec 140 of cgst act if the dealer possess the copy of Invoice which shows Excise duty separately can claim entire excise duty and again we have to get CTD in this case.?Sir could you please elaborate on this.

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Seeks to exempt intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the goods and services tax compensation cess on the value of outward supply of such second hand goods, as determined under sub-rule (5) of rule 32 of the Central Goods and Services Tax Rules, 2017, from any supplier, who is not registered, from the whole of the goods and services tax compensation cess leviable thereon under section 8 of the Goods and Services Tax (Compensation to States) Act, read with sub-section (4) of Section 9 of the Central Goods and Services Tax Act – GST – 04/2017 – Dated:- 20-7-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.

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Goods and Services Tax – F. No. A-32012/04/2017-Ad.II – Dated:- 20-7-2017 – F. No. A-32012/04/2017-Ad.II Government of India Ministry of Finance Department of Revenue, Central Board of Excise & Customs New Delhi, the 20th July, 2017 OFFICE ORDER No.123/2017 The President of India is pleased to promote the following officers of the Indian Revenue Service (Customs and Central Excise) to the grade of Principal commissioner of customs, GST & CX in the Pay Scale of ₹ 67,000-79,000/- (pre-revised) (HAG) against the vacancies for the panel years 2015-16 and 2016-17, on regular basis with effect from the date of assumption of charge of the post and until further order:- Sl. No. Name/Date of Birth (S/Shri/Smt./Ms.) Sl. No. Name/Date of Birth (S/Shri/Smt./Ms.) Panel for the year 2015-16 1. Reena Arya 12. Anil Kumar jain 2. Om Prakash Dadhich 13. Balesh Kumar 3. Sunil Kumar Das 14. Suchintra Sharma 4. Ranjan Kumar Sahoo 15. Manoj Krishna 5. Yog Dhyan Banga 16 Ashok Kumar Mehta 6. S

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oned against each with immediate effect and until further order :- SR. No. BATCH/EMP CODE NAME OF THE OFFICER (S/SH./SMT./MS.) (DATE OF BIRTH) PRESENT POSTING POSTED TO 1. 1986/478 REENA ARYA (17.11.1960) NACIN FARIDABAD PR. ADG, DG NACIN, FARIDABAD 2. 1986/479 OM PRAKASH DADHICH (30.08.1961) CHANDIGARH (APPEALS) GST & CX PC, DELHI CUS (PREV.) 3. 1986/481 SUNIL KUMAR DAS (25.08.1960) NAVI MUMBAI GST & CX PC, MUMBAI CUS (GEN) (MUMBAI ZONE-I CUS) 4. 1986/482 RANJAN KUMAR SAHOO (15.08.1960) RANCHI GST & CX PR. ADG, DGRI DELHI ZU 5. 1986/487 YOG DHYAN BANGA (06.08.1957) LUDHIANA (APPEAL) GST & CX PC, CC (AR)/ CESTAT, MUMBAI 6. 1987/492 BARUAH SAILAJA RAY (04.02.1963) DG NACIN DELHI ZTI PR. ADG, DG NACIN DELHI ZTI 7. 1987/493 JAYANT KUMAR JHA (05.02.1961) RANCHI (APPEALS) GST & CX PC, RANCHI GST & CX 8. 1987/494 HIMANSHU GUPTA (20.01.1962) ROHTAK GST & CX PC, DELHI NORTH GST & CX 9. 1987/495 VASA SESHA GIRI RAO (01.07.1960) DG NACIN CHENNAI ZTI PR. ADG, DG NA

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X 20. 1987/512 VINOD KUMAR SAXENA (15.03.1961) RAIPUR GST & CX PC, RAIPUR GST & CX 21. 1987/521 VIMAL KISHORE VERMA (03.09.1959) SURAT (APPEALS) GST & CX PC, AHMEDABAD SOUTH GST & CX 22. 1987/524 CHAGAN LAL MAHAR (10.08.1958) AURANGABAD GST & CX PC, MEERUT GST & CX 23. 1986/472 KAILASH CHAND GUPTA (16.06.1959) MUMBAI CENTRAL GST & CX PC, MUMBAI EAST GST & CX 4. With the approval of the competent authority, the following transfers and postings in the grade of Commissioner of Customs, GST & CX are also hereby ordered with immediate offect and until further order: SR. No. BATCH/EMP CODE NAME OF THE OFFICER (S/SH./SMT./MS.) (DATE OF BIRTH) PRESENT POSTING POSTED TO 1. 1995/880 ANICE JOSEPH CHANDRA (11.04.1971) ON RETURN FROM DEPUTATION DGHRD (I&W), DELHI 2. 1995/883 ATAUR RAHMAN (15.02.1971) ON RETURN FROM DEPUTATION DG GSTI, KOLKATA ZU 3. 1995/879 NEERAV KUMAR MALLICK (02.03.1971) ON RETURN FROM DEPUTATION INDORE GST & CX 4. 1995/904 LALIT PRASA

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MEDABAD (AUDIT) GST & CX 16. 1992/763 G NARAYANSWAMY (24.05.1964) BENGALURU WEST GST & CX BENGALURU SOUTH GST & CX 17. 1993/812 SATYAJIT SINGH (14.01.1967) DGHRD (I&W), DELHI SETTLEMENT COMMISIONER, DELHI 18. 1994/832 DHEERAJ RASTOGI (28.05.1969) SETTLEMENT COMMISION, DELHI (TO WORK IN GST COUNCIL SECTT.) DG NACIN, FARIDABD (TO WORK IN GST COUNCIL SECTT.) 19. 1988/555 SHRIKANT PATIL (12.07.1962) NASIK (AUDIT GST & CX NASIK GST & CX 20. 1991/696 SANJAY RATHI (04.07.1966) NAGPUR (AUDIT) GST & CX NAGPUR-I GST & CX 21. 1991/710 LALAIAH DHANDEM (11.01.1958) NAGPUR-I GST & CX NAGPUR (AUDIT) GST & CX 22. 1991 /669 S.P. SAHU (10.01.1965) ADG, DG NACIN, FARIDABAD {WORKING AS COMMISSIONER (SINGLE WINDOW)} COMMISIONER (R I & I), CBEC 23. 1996/928 GANGA SINGH KARKI (10.01.1970) DG ARM, MUMBAI DG ARM, DELHI 5. All the officers mentioned above shall be relieved immediately and must join at their new place of posting on or before 28th July, 2017, under inti

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Goods and Services Tax – F.No.A.11015/2/2016-Ad.l – Dated:- 20-7-2017 – F.No.A.11015/2/2016-Ad.l GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE New Delhi, the 20 July, 2017 OFFICE ORDER NO. 202/2017 The President of India is pleased to appoint the following IRS (C&CE) officers as Principal Commissioner (Revision Application) and ex-officio Additional Secretary to the Government of India in the Revision Application Unit of the Department of Revenue initially for a period of tw

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Customs – PUBLIC NOTICE No. 14/12017 – Dated:- 20-7-2017 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS AIRPORT AND AIR CARGO COMMISSIONERATE II Floor, AIR INDIA SATS AIR FREIGHT TERMINAL, KEMPEGOWDA INTERNATIONAL AIRPORT, BENGALURU – 560300. C No VIII/48/90/2017 Air cus Tech. Dated 20.07.2017 PUBLIC NOTICE No. 14/12017 DATED 20.07.2017 Sub: Customs GSTIN requirement for the purpose of import & export-Reg. **** Attention of the trade and industry, exporters, Importers and other stake holders is invited to Instruction No.10/2017- Customs issued vide file F. No. 450/119/2017-Cus.IV dated 06.07.2017 on the above cited subject. 2. In this regard, there is some confusion on requirement of GSTIN for importers and exporters at the time of

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Customs – PUBLIC NOTICE No. 33/2017 – Dated:- 20-7-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS, NEW CUSTOM HOUSE, KANDLA-370 210 F. No. S/20-07/AG/GST/2017-18 Dated: 20.07.2017 PUBLIC NOTICE No. 33/2017 Sub: Fixation of Brand Rate of drawback under Rule 6 and Rule 7 of the Customs, Central Excise & Service Tax Drawback Rules, 1995 in GST Scenario- Reg. Attention of the Trade is invited to Board's Circular No. 23/2017- Customs issued vide F, No, 609/46/2017-DBK dated 2. As you are aware, in terms of Rule 6 and Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the work pertaining to fixation of Brand rate of Drawback is undertaken by the Central Excise Commissionerate having jurisdiction over the factory where export goods are manufactured. In this context, Board's Circular No, 14/2003-cus dated 6.3.2003, DO letter No. 609/110/2005- DBK dated 268.2005, Instruction No. 603/01/2011-DBK dated 11.10.2013, Circular No. 29/2015-cus dated 16.11.201

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ck for Customs, Central Excise Duties and Service Tax subject to certain additional conditions. These conditions aim to ensure that the exporter simultaneously does not avail input tax credit of Central Goods and Services Tax (CGST) or Integrated Goods and Services Tax (IGST) on the export goods or on inputs and input services used in manufacture of export goods or claim refund of IGST paid on export goods. Further, an exporter claiming drawback during transition period as per extant duty drawback provisions shall also be barred to carry forward Cenvat credit in terms of the CGST Act, 2017 on the export goods or on inputs or input services used in manufacture of export goods. The exporter also has to give the prescribed declaration and certificates (similar to declaration and certificate prescribed in Notification No. 59/2017-Cus (N.T.) dated 29.6.2017 for claiming composite AIR during transition time) at the time of application for fixation of Brand rate of drawback. At the same time,

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l Circulars/instructions issued till date w.r.t. fixation of Brand rate shall mutatis mutandis apply for work of fixation of Brand rate to be done by Customs formations in the GST scenario. However, verification of data given in the application if so required shall be got done through the Customs formation having jurisdiction over the factory where the export goods have been manufactured. 6. From 1.7.2017, all fresh applications for Brand rate of drawback irrespective of date of export will be dealt as per these guidelines. The applications already filed with existing Central Excise formations prior to 1.7.2017 and pending shall be transferred along with all relevant documents to the Principal Commissioner/ Commissioner of Customs having jurisdiction over the place of export. In case an already filed application relates to exports from multiple places, the application should be transferred to the Principal Commissioner/ Commissioner of Customs having jurisdiction over any one of the pl

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Customs – PUBLIC NOTICE No. 35/2017 – Dated:- 20-7-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS, NEW CUSTOM HOUSE, KANDLA-370 210 F. No. S/20-07/AG/GST/2017-18 Dated: 20.07.2017 PUBLIC NOTICE No. 35/2017 Sub: GSTIN requirement for the purpose of import & export" – Reg. Attention of all the importers, Exporters, Customs Brokers, and other stake holders is invited to the Instruction No. 10/2017-Customsl dated 6th July, 2017 issued by Board. 2. Instances have been brought to the notice that there is some confusion regarding requirement of GSTIN for importers and exporters at the time of import and export of the goods. This is resulting in avoidable delay in the clearance of the goods. 3. The provisions of registration are contained i

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Customs – PUBLIC NOTICE No. 36/2017 – Dated:- 20-7-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS, NEW CUSTOM HOUSE, KANDLA-370 210 F. No. S/20-07/AG/GST/2017-18 Dated: 20.07.2017 PUBLIC NOTICE No. 36/2017 Sub: Operational problems being faced by DOU in GST regime consequent to amendment in Notification no. 52/2003-Customs dated 31-3-2003- reg. Attention of the Trade is invited to Board's Circular No. 29/2017- Customs dated 17th July 2017 issued vide F. No. DGEP/EOU/GST/ 16/2017. EOUs are allowed duty free import of goods under notification No.52/2003- Custom dated 31-3-2003. However, in view of GST the said notification has been consequently amended by notification No. 59/2017-Customs dated 30-6-2017. 2. Trade has brought out problems f

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by procurement certificate (PC) in view of Circular no. 35/2016 -Custom dated 29-7-2016. d) Trade has also requested to continue the procedure of procurement certificates for transitional period for import of goods by EOUs. 3. Matter has been examined. It has been decided by Board, that – (i) The B-17 bond, being a general purpose running bond will serve the requirement of continuity bond to be submitted under Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, and therefore EOU/STP/EHTP units are not required to submit separate continuity bond. (ii) It is to clarify that the requirements of information about estimated quantity and value of goods to be imported are to be provided under Rule 5(1)(a) of the (Import of Goods at

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custom duty. The supplier unit will endorse on such documents the amount of custom duty, availed as exemption, if any, on the goods intended to be transferred. The recipient unit would be responsible for paying such basic customs duty, as is obligated under Notification no. 52/2003-Cus dated 31-3-2003 (as amended), when the finished goods made out of such goods or such goods are cleared in DTA. The circular no. 35/2016 -Custom dated 29-7-2016 would stand amended to the extent that no procurement certificates would be required for inter- unit transfer. 4. Difficulties faced, if any, may be brought to the notice of the undersigned. (P. V. R. Reddy), Principal Commissioner, Custom House, Kandla – Circular – Trade Notice – Public Notice – Inst

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Goods and Services Tax – Whether a Job worker is eligible to avail the benefit of Composition Scheme? What happened where the nature of activity undertaken by the job worker is amounting to Manufactur

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Goods and Services Tax – Started By: – RAJAGOPAL OBBAI – Dated:- 19-7-2017 Last Replied Date:- 20-7-2017 – Supplier was issued PO on 15th June 2017 towards upward price revision for supplies effected under Pre GST regime. But supplier did not issue supplementary invoice till 30th June 2017 and filed his excise returns. Should supplier issue invoice with GST or charge old taxes? – Reply By MARIAPPAN GOVINDARAJAN – The Reply = In my view GST rate is applicable. – Reply By KASTURI SETHI – The Repl

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Goods and Services Tax – Whether a Works contractor having turnover below ₹ 75 lacs is eligible to avail benefit of composition scheme? What happened in case of other service providers? Can a re

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