Author: admin_gst

Tax is to be deducted under the provisions of the Central/Meghalaya Goods and Services Tax Act, 2017.
ERTS (T) 70/2017/10 Dated:- 22-8-2017 Meghalaya SGST – Circular
GST – States
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS
DEPARTMENT
Circular
Dated Shillong, the 22nd Aug, 2017
No. ERTS (T) 70/2017/10- This circular is issued for general information of all the Drawing and Disbursing Officers who are required to deduct Tax at Source under the repealed Meghalaya Value Added Tax Act, 2003 and the Central/Meghalaya Goods and Services Tax Act, (CGST/MGST) 2017 regarding the following provisions of the CGST/MGST Acts.
(i) (a) Till such time the provision of Section 51 of the CGST/MGST Acts is notified, no tax is

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Amendment in Notification No F.NO.FIN/REV-3/GST/I/08 (Pt-I) “P” dated 30th June,2017.
FIN/REV-3/GST/1/08 (Pt-1)/425 Dated:- 22-8-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
Dated: 22nd August 2017
F.NO. FIN/REV-3/GST/1/08 (Pt-1)/425
NOTIFICATION
In exercise of the powers conferred by sub-section (3) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government on

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Amendment in Notification No F.NO.FIN/REV-3/GST/I/08 (Pt-I) “N” dated 30th June,2017 related to rate of service.
FIN/REV-3/GST/1/08 (Pt-1)/426 Dated:- 22-8-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO. FIN/REV-3/GST/1/08 (Pt-1)/426
NOTIFICATION
Dated: 22nd August 2017
In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1) “N' , dated the 30th June, 2017.
In the said notification, in the Table,-
(i) against serial number 3, fo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ax Act, 2017, supplied by way of construction, erection, commissioning, installation, 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 AwaasYojana;
(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 structu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

State Government;
(e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or
(f) mechanised food gram handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.
6
–
(vi) Construction services other than (i), (ii), (iii), (iv) and (v) above.
9
–
(ii) against serial number 8, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3)
(4)
(5)
“(vi) Transport of passengers by motor cab where the cost of fuel is included in the consideration charged from the service recipient.
2.5
Provided that credit of Input tax charged goods and on services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
or
6
–
(iii) against serial number 9, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following sh

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ient.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
or
6
–
(v) against serial number 11, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3)
(4)
(5)
“(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
or
6
Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Amendment in Notification No F.NO.FIN/REV-3/GST/I/08 (Pt-I) “T” dated 30th June,2017.
FIN/REV-3/GST/1/08 (Pt-1)/427 Dated:- 22-8-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO. FIN/REV-3/GST/1/08 (Pt-1)/427
Dated: 22nd August 2017
NOTIFICATION
In exercise of the powers conferred by sub-section (5) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Amendment in Notification No F.NO.FIN/REV-3/GST/I/08 (Pt-I) “O” dated 30th June,2017 related to Exemptions on supply of service.
FIN/REV-3/GST/1/08/(Pt-1)/428 Dated:- 22-8-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO. FIN/REV-3/GST/1/08/ (Pt-1)/428
Dated: 22nd August 2017
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Nagaland, Financ

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

elating thereto, the following shall be inserted namely:-
(1)
(2)
(3)
(4)
(5)
“11A
Heading 9961 or Heading 9962
Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin.
Nil
Nil
11B
Heading 9961 or Heading 9962
Service provided by Fair Price Shops to State Government or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin.
Nil
Nil
(c) against serial number 35, in column (3),-
(A) in item (h), for the words “Weather Based Crop Insurance Scheme or the Modified National A

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Amendments in the notification issued vide F.No.3240/CTD/GST/2017/2 dated 18th August, 2017.
F. No. 3240/CTD/GST/2017/3 Dated:- 22-8-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
F. No. 3240/CTD/GST/2017/3
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
Puducherry, dt. 22nd August, 2017
NOTIFICATION
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017 read with notification issued vide F.No.3240/CTD/GST/2017 dated 08th August, 2017 and published in the Gazette of Puducherry, Extraordinary, Part l, No. 129, dated 08th August, 2017, the Commissioner of State Tax, Puducherry, hereby makes the following amendments in the notification issu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 11/2017-CT(R) to reduce SGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge SGST @ 6%
G.O. Ms. No. 20/2017-Puducherry GST (Rate) Dated:- 22-8-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G.O. Ms. No. 20/2017-Puducherry GST (Rate),
Puducherry, dated 22nd August 2017]
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, and on being satisfied that it is necess

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Y
Published by
Authority
Price 7-00
வெளியீடு
விலை :
7-00
எண்
புதுச்சேரி
செவ்வாய்க்கிழமை 2017 u
ஆகஸ்ட் மீ 22 2
No.
135 Poudouchéry
Mardi
22
Août
2017 (31 Sravana 1939)
No.
Puducherry
Tuesday
22nd
August
2017
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G.O. Ms. No. 20/2017-Puducherry GST (Rate), Puducherry, dated 22nd August 2017]
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9,
sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of
section 16 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017),
the Lieutenant-Governor, Puducherry, on the recommendations of the Council, and
on being satisfied that it is necessary in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rchaeological site or
remains of national importance, archaeological
excavation, or antiquity specified under the
Ancient Monuments and Archaeological Sites
and Remains Act, 1958 (24 of 1958);
(b) canal, dam or other irrigation works;
(c) pipeline, conduit or plant for (i) water supply(ii)
water treatment, or (iii) sewerage treatment or
disposal.
(iv) Composite supply of works contract as defined in
clause (119) of section 2 of the Puducherry Goods and
Services Tax Act, 2017, supplied by way
of construction, erection, commissioning, installation,
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 sl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

60 square
metres per house in a housing project approved
by competent authority empowered under the
'Scheme of Affordable Housing in Partnership'
framed by the Ministry of Housing and Urban
Poverty Alleviation, Government of India;
(d) low cost houses up to a carpet area of 60 square
metres per house in a housing project approved
by the competent authority under-
(1) the “Affordable Housing in
Partnership” component of the Housing
for All (Urban) Mission/Pradhan Mantri
Awas Yojana;
(2) any housing scheme of a State
Government;
(e) post-harvest
storage infrastructure for
agricultural produce including 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.
(vi) Construction services other than (i), (ii), (iii), (iv)
and (v) above.
6
9
1577
1578
LA GAZETTE DE L'ETAT
(ii) against serial number 8, for item (vi) in column (3) and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

and
services used in
supplying
the
service has not been
taken
[Please
refer to
no.
Explanation
(iv)]
or
Provided that the
goods
transport
agency opting to
pay state tax @ 6%
under this entry
shall, thenceforth,
be liable to pay state
tax @ 6% on all
the services of GTA
supplied by it.”;
[PART-I
PART-I]
LA GAZETTE DE L'ETAT
(iv) against serial number 10, for item (i) in column (3) and the entries relating thereto in
columns (3), (4) and (5), the following shall be substituted, namely:-
(3)
“(i) Renting of motorcab where the cost of fuel is
included in the consideration charged from the service
recipient.
(4)
(5)
Provided that credit
of input tax charged
on goods and
services used in
supplying
the
2.5
service has not been
6
taken
[Please
refer
to
Explanation
no.
(iv)]
or
-“;
(v) against serial number 11, for item (i) in column (3) and the entries relating thereto in
columns (3), (4) and (5), the following shall be substituted, namely

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f Act, 1975 (51 of 1975);”;
(B) the Explanation shall be omitted;
(b) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the
following shall be substituted, namely:-
(3)
(4)
(5)
“(ii) Services by way of any treatment or process on goods
belonging to another person, in relation to-
(a) printing of newspapers;
2.5
(b) printing of books (including Braille books), journals and
periodicals.
(iii) Manufacturing services on physical inputs (goods) owned by
others, other than (i) and (ii) above.
9
(vii) for serial number 27 and the entries relating thereto, the following shall be substituted,
namely:-
(1)
“27
(2)
Heading
9989
(3)
(i) Services by way of printing of
newspapers, books (including Braille books),
journals and periodicals, where only content
is supplied by the publisher and the physical
inputs including paper used for printing
belong to the printer.
(4)
(5)
6
(ii) Other manufacturing services; publishing,
print

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 17/2017-CT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.
G.O. Ms. No. 23/2017-Puducherry GST (Rate) Dated:- 22-8-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G.O. Ms. No. 23/2017-Puducherry GST (Rate),
Puducherry, dated 22nd August 2017]
NOTIFICATION
In exercise of the powers conferred by sub-section (5) of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendments in the notification of the Commerci

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Operational problems being faced by EOU in GST regime consequent to amendment in Notification No. 52/2003-Customs dated 31.03.2003.
Trade Notice No. 04/2017-18 Dated:- 22-8-2017 Madhya Pradesh SGST
GST – States
OFFICE OF THE COMMISSIONER, GOODS & SERVICES TAX HQRS.
GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001
C.No. IV(16)01/Trade Notice/HQ/Tech/2017-18 – 9513-33
Trade Notice No. 04/2017-18
Dated 22.08.2017
Subject:- Operational problems being faced by EOU in GST regime consequen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Amendment in Notification No. SRO-GST 17 dated the 8th July, 2017
SRO-GST-5(Rate) Dated:- 22-8-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Notification
Srinagar, the 22nd of August, 2017
SRO-GST-5(Rate).- In exercise of the powers conferred by sub-section (1) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017, the Government, on the recommendations of the Council, he

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Amendment in Notification No. SRO-GST 13 dated the 8th July, 2017
SRO-GST-4(Rate) Dated:- 22-8-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Notification
Srinagar, the 22nd of August, 2017
SRO-GST-4(Rate) – In exercise of the powers conferred by sub-section (1) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017, the Government, on the recommendations of the Council, he

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Employer sell Car to Employee which is used by employee. what is GST impact on invoice
Query (Issue) Started By: – gopinath lakshmanan Dated:- 21-8-2017 Last Reply Date:- 17-2-2018 Goods and Services Tax – GST
Got 10 Replies
GST
Dear Sir,
Mr.X (employee) is working in Y Ltd (employer). Y bought car from Z Ltd under lease which is group company. Now X got car from Y.car price ₹ 8.11 lakh inclusive of VAT 14.5% (Rs95623). Mr.X is leaving the company and there is no surrender option. Mr.x compulsory to buy the car the invoice price ₹ 7.64 and charging GST @ 29% ₹ 2.21 lakh on Fair Market Value. Is liable to pay GST by employee? if yes, what is the applicable rate under GST law. Pls clarify.
Reply By KASTURI SETHI:
The Reply:
GST is applicable only if it is proved that such resale is in the course or furtherance of business. If not, it is out of the definition of 'Supply' in terms of Section 7(1) of CGST Act.
Reply By Himansu Sekhar:
The Reply:
T

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

taking any decision, we must know the legal definition of each word , course, business and furtherance.This is my view after thorough analysis.
Reply By Himansu Sekhar:
The Reply:
Sir, selling a car is a separate transaction. If somebody sells a car which has ultimately be sold in the course of business, then no gst will be applicable to the individual. Otherwise an individual is protected under the threshold exemption. Selling from urd to urd also does not attract gst. The used car under a separate transaction sold with consideration. Each transaction with a consideration is a business.
Reply By Himansu Sekhar:
The Reply:
Rightly said by srti kalyaniji.
Reply By Gaurav Bhatnagar:
The Reply:
GST should not be applicable on the transactions of sale of Used Cars by a Company who is not in the business of Used Cars. I am also facing the same problem.
While categorically dealing with the issue of Sales Tax on the sale of Used Cars in case of a Pharmaceutical Company in old Tax reg

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ght of Definitions of Business and Supply, and you may find that the conclusion shall be same as stated above. Same views are taken by various other High Courts in other similar cases also.
Reply By Parveen Kaushik:
The Reply:
Dear sir
I am also facing the same issue. My employer has a leased company as a group company which provides vehicles to employees on 4 years of lease but if employee left comany prior the this period the he/she needs to pay the rest amount.
In my case, employer is saying that GST is applicable on resale of vehice and the car value is exceeding thE showroom price even.
I want to know the final result of your case.
Was GST applicable to your case or not?
Please reply
Regards
Parveen Kaushik
Reply By Venkatanarayanan K:
The Reply:
Dear sir, I am facing the same issue. Is there any update post the latest GST council meeting held on 19th Nov 2017 or any one challenged against basis any legality?
Regards Venkat
Reply By Reji Jose:
The Reply:
Sir any up

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST on Interes,new project etc
Query (Issue) Started By: – Narendra Soni Dated:- 21-8-2017 Last Reply Date:- 22-8-2017 Goods and Services Tax – GST
Got 10 Replies
GST
Kindly provide your valuable advise,how we can save GST, if applicable in the following cases :-
1.Interest charged from customer for overdue payment.
2.Amount charged from customer for early delivery of shipment.
3.We procured material & services for electricity supply line from feeder to new factory:-
We purchased Poles & Wires from market vendors and given to our contractors(service providers) for installation on road from feeder to factory.
Some incidental material required to fit the wires on poles like-clam/nut/bolts/aluminum wire/earthing wire/insulato

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ns of assigning the work by which ITC could be eligible.
Kindly suggest.
Reply By Ganeshan Kalyani:
The Reply:
Dear Sri Soni Ji, please refer Section 16 of CGST Act, 2017. In restriction of input tax credit it is mentioned that credit is not allowed if works contract services supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contract service.
Reply By Narendra Soni:
The Reply:
Ok sir.
What about point 1 & 2.
Reply By KASTURI SETHI:
The Reply:
On both points no.1 & 2 GST is applicable.
Reply By Himansu Sekhar:
The Reply:
Please refer to sec 17(5), the poles and wires are located about side the factory premises. The availability of ITC

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

New Guidelines for GST Registration Under HGST Act 2017: Verification and Compliance Steps for Smooth Process.
Circulars
GST – States
GST Registration – Guidelines to complete proceedings for

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Material Supply to Railway HSN 8533 or 8607
Query (Issue) Started By: – Pushkar Gupta Dated:- 21-8-2017 Last Reply Date:- 22-11-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Sir
Our client are selling material which is parts of locomotive products and control panel which is listed in HSN code 8533 & 8537 under GST and rate of tax is 18% & 28%.
As per our understanding If Locomotive products and control panel are supplied to Railway will be covered under HSN 8602 & 8607 and rate of Tax is 5 %. Please advise on the same if material supplied to Railway and what will be rate of tax.
Pushkar Gupta
Reply By RAMESH PRAJAPATI:
The Reply:
Goods are classified as per their Name & technical specification. Consumer of goods

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

5% rate. The item has to be referred as such without linking its supply.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Heading 8533 & 8537 relate to electrical machinery and equipment and parts thereof. heading 8602 relates to other rail locomotive, locomotive tenders such as Diesel-electric locomotives, steam locomotives and tenders thereof. heading 8607 relates to parts of railway or tramway locomotives or rolling stock such as Bogies, bissel-bogies, axles and wheels and parts thereof.
Parts of railway locomotives are specifically covered by headings 8602 and 8607. Rate of gst is 5%.
Reply By KASTURI SETHI:
The Reply:
There is no doubt about GST @5% as opined by Sh. Ranganathan, Sir.
Reply By SHARAD DESHPANDE:
The Reply:
Dear

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST SECTORAL SERIES – FAQ : Government Services
GST
Dated:- 21-8-2017

PDF DOWNLOAD
News – Press release – PIB

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

return goods
Query (Issue) Started By: – nunna murali Dated:- 21-8-2017 Last Reply Date:- 23-8-2017 Goods and Services Tax – GST
Got 5 Replies
GST
we are supplied intermediate good to vendor as per his request and transported, mean while vendor has informed not required material. we are holed the material at tranporter area and bringing back to our factory in our invoice.
How take in ITC for our invoice in GST rule wise.
please give me suggestions.
udaya bhaskar
Reply By RAMESH PRAJAPATI:
The Reply:
Please give intimation to the Assistant Commissioner / Deputy Commissioner GST regarding return of goods by transporter because consignee did not accepted the delivery of goods with documentary evidence and request the officer

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d person, the return of such goods shall be deemed to be a supply.
Reply By Himansu Sekhar:
The Reply:
If the goods are returned during the GST era and goods were despatched after 01.07.17, then there is no need to pay the tax and to take the ITC.
Reply By RAMESH PRAJAPATI:
The Reply:
Yes, if material was dispatched after 01.07.2017 and returned during the same month, GST is not to be paid and therefore question of ITC does not arise.
But if material was dispatched before 30.06.2017 and returned during GST era then Section 142 of the CGST Act comes into play.
Reply By Ganeshan Kalyani:
The Reply:
If material is supplied pre GST and customer is returning it in post GST then such return of goods is considered as deemed supply .customer

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

trans1 for input gst credit
Query (Issue) Started By: – pawan singhal Dated:- 21-8-2017 Last Reply Date:- 21-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
if client dont want to to take gst credit on stock . is it compulsory to submit trans 1 form for gst credit . although he have closing stock. if he have stock at job worker place is it compulsory to file trans 1 form for giving information about stock at job worker place. in both case he dont want to take credit .
Reply B

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

FILING OF RETURN – FORM GSTR – 3B
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 21-8-2017

Rule 61 of Goods and Services Tax Rules, 2017 provides the form and manner of submission of monthly return. Rule 61(5) provides that where the time limit for furnishing of details in Form GSTR -1 under section 37 and in Form GSTR – 2 under section 38 has been extended and the circumstances so warrant, return in Form GSTR – 3B in lieu of Form GSTR – 3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.
The time limit for furnishing the monthly returns for the month of July and August has been extended by the Central Government. The Central Government amended the Rules vide Notification No. 17/2017-Central tax, dated 27.07.2017.
Clause 2(v) of the Fourth Amendment Rule proposed to substitute Rule 61(5). As per the amendment Rule 61(5) provides that where the time limit for furnishing of details in Form G

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rm GSTR – 3 and discharge his tax liabilities, if any;
* Where the amount of input tax credit in Form GSTR – 3 exceeds the amount of input tax credit in terms of Form GSTR – 3B, the additional amount shall be credited to the electronic credit ledger of the registered person.
Due date
Vide Notification No. 21/2017-Central Tax, dated 08.08.2017 the Commissioner, on the recommendations of the Council specified the due date for filing GSTR – 3B return for July 2017 and August 2017 as detailed below-
* July 2017- due date 20.08.2017;
* August 2017 – Due date 20.09.2017.
The GSTN made GSTR – 3B return in the portal with effect from 05.08.2017.
Details to be furnished
The following details are to be furnished in Form GSTR – 3B-
* GSTIN;
* Legal name of the registered person;
* Year and month for which the return is to be filed;
* Details of outward supplies and inward supplies liable to reverse charge-
* Nature of supplies-
* Outward taxable supplies (other than zero ra

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

7(5);
* Others
* Values of exempt, nil rated and non-GST inward supplies-
* Nature of supplies-
* From a supplier under composition scheme, exempt and nil rated supply – Value of inter-State supplies and Value of Intra-State supplies are to be furnished;
* Non GST supply – value of inter-State supplies and Value of Intra-State supplies are to be furnished.
* Payment of tax- The following details are to be furnished in respect of Integrated tax, Central tax, State/UT Tax and Cess-
* Tax payable;
* Paid through ITC-
* Integrated tax;
* Central tax;
* State/UT tax;
* Cess
* Tax paid by TDS/TCS;
* Tax/Cess paid in cash;
* Interest;
* Late fee, if any
* TDS/TCS credit – Details of credit in respect of integrated tax, central tax and state/UT tax for TCS and TDS are to be furnished.
The return should be verified by the Authorized signatory.
Note
* Individual entry of all bills is not required;
* Filing of this form is mandatory;
* It is not mandatory

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Advance Ruling under GST (Section 95 to 106)
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 21-8-2017

Advance Ruling under GST (Section 95 to 106)
“Advance ruling” is a written decision given by the tax authorities to an applicant on questions relating to applicability of GST on supply of their goods or services.
Sec. 96 – Authority for Advance Ruling constituted under the provision of SGST Act or UTGST Act shall be deemed to be the “Authority for Advance Ruling” in respect of that state or UT.
Sec. 97(1) – Any person can make online application in Form GST ARA-1.
Fee for obtaining Advance ruling
A fee of Rs. of ₹ 5,000 has to be paid in the same manner as tax or other dues are paid.
Sec. 97(2) – F

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nd after hearing the applicant or his AR and concerned officer or his AR, the Authority will take the decision on the admission of application.
After admission, final hearing shall be provided to all concerned, and the Authority shall pronounce its decision on the question specified in the application.
This entire exercise shall be completed within 90 days from the date of receipt of the application.
Sec. 99 – Appellate Authority for Advance Ruling
Appellate Authority for Advance Ruling constituted under the provision of SGST Act or UTGST Act shall be deemed to be the “Appellate Authority for Advance Ruling” in respect of that state or UT.
Sec. 100- Appeal to Appellate Authority
It the applicant or concerned officer are not satisfied

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

being heard shall be given if it has the effect of enhancing the tax liability or reducing the amount of admissible ITC.
Sec. 103-Binding effect of Advance Ruling
Advance ruling shall have binding effect only on:
* The applicant;
* The concerned officer;
* The jurisdictional officer in respect of the applicant.
The advance ruling shall be binding unless the law, facts or circumstances supporting the Advance Ruling have changed.
Sec. 104 – Advance Rulingshall be void ab-initio, if it has been obtained by fraud or suppression of material facts or misrepresentation of facts.
Sec. 105 -The Authority and Appellate Authority shall have all the powers of a civil court under Code of Civil Procedure, 1908.
–
The author is a practising

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GSTR-3B date extended for those opting to avail transitional credit
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 21-8-2017

The GST Council had earlier decided to defer the filing of return in Form GSTR-3 and had recommended the filing of return in Form GSTR-3B for the month of July and August, 2017. Accordingly, the Central Government vide Notification No. 21/2017-Central Tax dated August 8, 2017 had notified the last date for filing of return in Form GSTR-3B for the month of July, 2017 as August 20, 2017.
Recently, concerns have been raised by the trade about availability of transitional credit for discharging the tax liability for the month of July, 2017 as there was no separate column for the same in Form GSTR-3B. In this regard, the Commissioner on recommendations of the GST Council vide Notification No. 23/2017-Central Tax dated August 17, 2017 read with Press Releases dated August 17, 2017, has specified the date and conditions for filing the return in F

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

hed in Form GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash on or before August 28, 2017 along with the applicable interest @18% calculated from the 21st day of August, 2017 till the date of such deposit. This amount will also get credited to electronic cash ledger.
* File the return in Form GSTR-3B on or before August 28, 2017 after discharging the tax liability by debiting the electronic credit or cash ledger.
C.
Any other registered person
August 20, 2017

Steps to be followed in aforementioned Case A& C: Assessee not opting to avail transitional credit
Where registered persons planning not to avail transitional credit for discharging the tax liability for the month of July, 2017 or new registrants who do not have any transitional credit to avail, need to follow the steps as detailed below:
* Calculate the tax payable as per the following formula:
Tax payable = (Output tax liability + Tax pa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ich will be available on the common portal from August 21, 2017) before filing the return in FORM GSTR-3B;
In case the tax payable as per the return in FORM GSTR-3B is greater than the cash amount deposited as per (ii) above, deposit the balance in cash along with interest @18% calculated from August 21, 2017 till the date of such deposit. This amount will also get credited to electronic cash ledger;
File the return in FORM GSTR-3B on or before August 28, 2017 after discharging the tax liability by debiting the electronic credit or cash ledger
Please click below for details:
Notification-http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-23-central-tax-english.pdf
Press Release-http://www.cbec.gov.in/resources//htdocs-cbec/press-release/press-note-gstr-form-3B.pdf
Press Release-http://www.cbec.gov.in/resources//htdocs-cbec/press-release/press-release-gst-transitional-credit.pdf
Hope the information will assist you in your Professional endeavours. In case of any query/ i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Extension of Date of Filing Form GSTR-3B and NOT for Payment of Taxes
By: – Anuj Bansal
Goods and Services Tax – GST
Dated:- 21-8-2017

GST council has extended the date for furnishing Form GSTR-3B for the month July 2017, from 20th August, 2017 to 28th August, 2017 vide 'Notification No. 23/2017 – Central Tax' dated 17th August, 2017. This extension is only for such registered person who have opted to file FORM GST TRAN-1 on or before 28th August, 2017 in order to carry forward input tax credit pertaining to period prior to appointed date to GST regime and to set off the same with output tax liability for the month of July, 2017 in Form GSTR-3B, provided following conditions are fulfilled:-
* Compute the tax payable for th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

28th August, 2017, have to file Form GSTR-3B by 20th August, 2017 itself.
No Extension of date for payment of taxes
It can be seen that extension is only for filing of GSTR-3B for those who wish to file GST TRAN- 1 on or before 28th August, 2017 and not for payment of taxes. Due date for payment of taxes is still 20th August, 2017 for all the registered persons.
Period for filing GST TRAN – 1 shortened
For availing the benefit of carry forward credit in the return GSTR-3B one has to forgo the relaxation period of 33 days (Total 90 days from 1st July, 2017) which will be still left after 28th August, 2017 for filing Form GST TRAN-1 in normal circumstances. In total 7 days, from the date of such notification, one has to file both GST TRAN

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s the sanctity of paying taxes in advance, that to 8 days prior to filing of return? Further, it is contradictory to the provisions of section 39(7) of the CGST Act, 2017 which states that 'Every registered person, who is required to furnish a return under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return'. This implies that the due date of payment of taxes is the due date for furnishing the return. Thus, if the due date of filing GSTR-3B is 28th August, 2017 then due date of payment of taxes should also be 28th August, 2017 and not 20th August, 2017. This notification beats the provi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Clarification on transport charges
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 21-8-2017 Last Reply Date:- 21-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear expert,
As per the notification no. 11/2017 central tax (rate) dated 28.06.2017 says that, heading 9965 goods transport services is liable @ 2.5/6/9 as the case may be.
Whereas under the notification no. 12/2017 central tax(rate) dated 28.06.2017 says that, heading 9965 services by way of transportation of goods is Nil.
(a) by road except the services of
(I) a goods transportation agency
(II) a courier agency
(b) by inland waterways.
Can anyone explain what is the difference between the two notification with regards to transportation c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017
24/2017 Dated:- 21-8-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 24/2017 – Central Tax
New Delhi, the 21st August, 2017
G.S.R. 1039 – In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 and notification No. 21/2017-Central Tax dated 08th August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. number 997 (E), dated the 08t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

all be substituted;
(d) in Sl. No. 3, in column (3), for the figures, letters and word “20th August, 2017”, the figures, letters and word “25th August, 2017” shall be substituted;
(ii) in paragraph 2, after the words “electronic credit ledger” occurring before the Explanation, the words, figures and letters “on or before 25th August, 2017” shall be inserted.
2. This notification shall come into force with effect from the date of publication in the Official Gazette.
[F. No. 349/74/2017-GST(Pt.)]
(Shankar Prasad Sarma)
Under Secretary to the Government of India
Note:- The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 23/2017- Central Tax, dated th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Amendments in the notification No. F.17(131)/ACCT/GST/2017/2344 dated 17th August 2017.
F.No.17(131)/ACCT/GST/2017/2359-2368 Dated:- 21-8-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
Government of Rajasthan
Commercial Taxes Department
Notification
Jaipur, August 21, 2017
In exercise of the powers conferred by sub rule (5) of rule 61 of the Rajasthan Goods and Services Tax Rules, 2017 and Notification No. F.17(131)/ACCT/GST/2017/2309 dated the 08th August, 2017, I, Alok Gupta, Commissioner of State Tax, on the recommendation of the Council, hereby make the following amendments in the notification No. F.17(131)/ACCT/GST/2017/2344 dated 17th August 2017, namely :-
(i) in the table,
(a) in Sl. No. 1, in co

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =