Author: admin_gst

Goods and Services Tax – Started By: – kamdev senapati – Dated:- 18-7-2017 Last Replied Date:- 25-12-2017 – Sir, We have manufacturing Crayons which fall under chapter heading no 96099090/96091000, before GST we are cleared goods under notification 01/2011, excise duty @2% without availing input credit. Now After GST, Shall we get the credit on the stock available as on 30/06/2017 as the excise documents also available with us. Shall we show the credit of the same in TRANS-1 Kindly Suggest… –

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Goods and Services Tax – GST – Dated:- 18-7-2017 – In a written reply to a Starred Question in Rajya Sabha today, the Union Minister for Finance, Defence and Corporate Affairs, Shri Arun Jaitley said that the organized traders and unorganized sellers in Textile Sector have not been affected by the Goods and Services Tax (GST). Shri Jaitley said that the GST rate structure for the textile sector was discussed in detail in the GST Council Meeting held on 3rd June, 2017, wherein the Council recommended the detailed rate structure for the textile sector. Accordingly, the GST rates for the textile sector have been notified as under: S. No. Type of fibre/filament GST rate Fibre Yarn Fabrics* Garments and made ups** 1. Silk Nil 5% 5% 5% / 12% 2.

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nufacturers will not be able to get the credit of tax on previous stages Nil GST on fabrics will result in zero rating of imported fabrics, while domestic fabrics will continue to bear the burden of input taxes. Generally, the GST rates are equal or lower than the pre-GST tax incidence. And therefore, the price of fabrics is not likely to go up. It is not correct to say that textiles sector was never taxed in independent India. In fact, during 2003-04, the entire textiles sector was subjected to central excise duty. Necessary steps have been taken to facilitate taxpayers to take GST registration. GST Sewa Kendras have been set-up in various centres to handhold the taxpayers and to provide all necessary guidance regarding GST compliance. Thi

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Goods and Services Tax – Started By: – Kishan Barai – Dated:- 18-7-2017 Last Replied Date:- 20-7-2017 – When a company pay Excess GST to government i.e at the time of purchase raw materials 18% GST & at the time of sale 5% GST recovered from Customer What are options available ??Can excess GST paid could be use to pay IGST at the time of Imports ?? – Reply By KASTURI SETHI – The Reply = In construction service, overflow of ITC will lapse. – Reply By Kishan Barai – The Reply = Thanks for replyingWhat about other then construction services ?? – Reply By KASTURI SETHI – The Reply = Actually in rates of GST for services against the construction service, the remarks, No refund of overflow of ITC have been given. When rate of input is higher

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 18-7-2017 Last Replied Date:- 12-10-2017 – We have manufacturing Pharma machinery registered under GST Act. We have doing export for our Manufacturing machinery under LUT also We are doing trading Export (Material procured under CT-1). Now, under GST regime, there is no (B1 Bond) hence we can not issue CT- 1 for our trading purchases for export. What is procedure to adopt related to Trading Export under GST . – Reply By Kishan Barai – The Reply = There is also procedure to export via Bond / LUT under GST but for Merchant Exporter customs / port are yet demanding Bank Guarantee – Reply By KASTURI SETHI – The Reply = Because Bank Guarantee makes revenue 100% safe. It is discretion of Custom Officer how he thinks revenue is safe.Bonds and LUTs do not provide complete safety.These lead to litigation only. – Reply By GOKARNESAN.S SUBRAMANIAN – The Reply = Mr. Suryakant Mithbavkar Under the existing Central Excise provisi

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nd Bill of Lading, X has to give his GSTN Register Number and the Invoice reference in the said documents. If he is eligible for execution of Letter of Undertaking, he can also do so accordingly . After completion of Export, the particulars of export will be automatically transferred from Customs Department to Y account maintained in GSTN portal. The duty paid amount will also be refunded by way of direct credit to Y Bank account. If Y cleared the export goods under Bond without payment of duty, he can claim refund of input tax credit earned on the purchase of said goods from the manufacturer as rebate. Please refer the following provisions of IGST Act a) IGST Act section 2(5) for export definitions. b) IGST Act section 10(a) and (b) for place of supply of goods other than import or export. c) IGST section 11 – for place of supply of goods for export and import d) IGST Act section 16 (1) to (3) for Zero rated supply and for refund of input tax credit / refund of IGST paid. Advised acco

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( here the tax can be paid either out of credit earned for the purchase made from the manufacturer or pay by cash) and supply the goods for export through the port. While submitting Shipping Bill and Bill of Lading, Y has to give his GSTN Register Number and the Invoice reference in the said documents. If he is eligible for execution of Letter of Undertaking, he can also do so accordingly . After completion of Export, the particulars of export will be automatically transferred from Customs Department to Y account maintained in GSTN portal. The duty paid amount will also be refunded by way of direct credit to Y Bank account. If Y cleared the export goods under Bond without payment of duty, he can claim refund of input tax credit earned on the purchase of said goods from the manufacturer as rebate. Please read my previous posting with the above corrected one. I regret for the confusion while typing X and Y Regards S. Gokarnesan – Reply By Kishan Barai – The Reply = It was a wonderful re

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o (X). Please suggest. – Reply By RAMJI RAMJI – The Reply = Thanks for the clarity provided on GST refunds on Exports.We are a merchant exporter & the Pre-GST documentation helped us in procuring products from 100% EOU without payment of Excise & Customs Duty via CT1/ARE1 process. GST refund process is well understood. But there is no info on the refund of the Basic Customs Duty + Cesses (and is not under the GST Act) that will be charged by the 100% EOU . Does the BCD+Cess have to be charged by the 100% EOU supplier and refund to be applied by the merchant exporter? Or is there a process of getting an exemption as the material is destined for exports? Will apprecaite any info alongwith pertaining documentation info. – Reply By MAHESH JAGTAP – The Reply = If Merchant Exporter is located in Maharashtra & Manufacture is located in Gujarat the what transaction will have to done for Export. – Reply By SHIVAKUMAR GOKARNESAN – The Reply = Friends Please refer to my postings (repl

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rnesan. S Advocate 12.8.2017 – Reply By Suman Jhamb – The Reply = If we purchase goods from delhi from mr. X for export then x will charge igst in his invoice and we will take the credit of that igst, like normal other igst. In that case at the time if making the invoice if we are having bond then we will not charge igst in our invoice and if we are not having then we will mention gst amount in our invoice. For example if product value is usd 5000 +gst usd 600? My question is what amount will the buyer pay to us to whom we are exporting the goods. He pay usd 5000 or usd 5600??Correct me if i am wrong. And reply urgently plz. – Reply By KASTURI SETHI – The Reply = 5000 USD. Bond or LUT means Govt Tax. I.e. GST is secure without payment of GST while exporting. Who is actual export, can get benefit of export. – Reply By Kishan Barai – The Reply = 5000 USD for export against bond as correctly coined by Sir – Reply By saraswathi P – The Reply = By: SaraswathiWe are placing order to malaysia

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Government clarifies that accommodation in any hotel, including 5-star hotels, having a declared tariff of a unit of accommodation of less than INR 7500 per unit per day, will attract GST @ 18% ; Star rating of hotels is, therefore, irrelevant for determining the applicable rate of GST – Goods and Services Tax – GST – Dated:- 18-7-2017 – Reports have been received expressing doubts whether 5-star Hotels are liable to pay GST @ 28% irrespective of the declared tariff of a unit of accommodation. I

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– Increase in the Compensation Cess rate on cigarettes to make the total tax incidence on cigarettes in GST regime at par with the total tax incidence in pre-GST regime – TMI Updates – Highlights

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Goods and Services Tax – GST – By: – Anuj Bansal – Dated:- 18-7-2017 Last Replied Date:- 23-7-2017 – As per the decision taken in 17th meeting of GST Council on 18th June, 2017, a summary return i.e. GSTR-3B is required to be filed for the month of July and August, 2017 in lieu of GSTR-3. According to the government this is a relaxation in filing GST returns for the first two month. However, there is a slight twist in the tale, GSTR 3B is not the only return to be filed for the month of July and August, 2017. Taxpayers also need to file GSTR-1, GSTR-2 for the aforesaid months. Let s have a glance on the return filing dates for the upcoming months:- Returns to be filed in the month of August, 2017 20/08/2017 GSTR-3B of July, 2017 Returns to be filed in the month of September, 2017 05/09/2017 GSTR-1 for July, 2017 10/09/2017 GSTR-2 for July, 2017 15/09/2017 GSTR -3 for July, 2017 20/09/2017 GSTR-1 & GSTR-3B for August, 2017 25/09/2017 GSTR-2 for August, 2017 30/09/2017 GSTR -3 for A

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as per present legal position. What is GSTR- 3B? Rule 61(5) of CGST Rules, 2017 states 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. Let s scrutinize details to be furnished in GSTR-3B 1. Basic Information:- Analysis:- No need to give detail of last year turnover pertaining to Financial year 2016-17 and from April 2017 to June 2017, which was required to be given in GSTR-3. 2. Details of Outward Supplies and inward supplies liable to reverse charge:- Analysis: – In the aforesaid table details of both inter-state & intra-state outward supplies will be furnished. However, if taxpayer is making any supply on which tax is paid under RCM by the recipient, then it will be included in part (a) above. Secondly, point (e) t

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mposite taxable persons and UIN holders separately? If the motive here is to capture the Place of Supply in case of inter-state supplies, then what about the details of B2B inter-state outward supplies? Secondly, how it is possible to capture the supplies made to composition taxable persons. At the time making outward supplies do we need to record the details of supplies made to composition dealers separately? Thirdly, for the details of outward supplies made to UIN holders, one need to capture such details in the books of accounts separately so as to furnish such details in the aforesaid table. 4. Eligible ITC:- Analysis: – It is required that the taxable person should capture all such details beforehand, as per the aforesaid table in the accounting system in order to avoid last minute hassle. In Part (A) of above table all the ITCs available in the accounting system are required to be reported and tin part (B) / (D) all the ineligible credits are required to be reversed. Accordingly,

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Goods and Services Tax – GST – By: – korak pathak – Dated:- 18-7-2017 Last Replied Date:- 22-7-2017 – Started feeling Measurable! I am a Common Man and not concerned about Political Manipulations being done in the name of Services to Citizen. Political Science used to be a great service to the nation! As a Law Abiding Citizen, I am always with the Government. I have the satisfaction, at this Sunset Years of my life that I could live an Unpolluted Life. Whole of my life, I could not change the Values and Integrity received from my Parents and Teachers! It is normal for urban families. Grown-up Children leave the Parental House to chase their dreams! Left back are the aging parents. Risk is everywhere! House helps turn into Murderers! Young

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not give bills. I understand, none can avoid paying GST! Prices have increased for all items. Is it GST or the Traders take the benefits! There is a common saying BAHETI PAANI ME HATH DHO LENA . What a great failure of Government Machinery! It is possible that though Common Consumer pays for all the Taxes…from Income to Spending… the Trader Community stoop low to cheat all! Connivance of Officials!! Lets see for some more time, if the Government is Reformist and Pro-people! – Reply By KASTURI SETHI – The Reply = Sir, Whatever you have written has touched my heart. Poet Chaucer has written a poem titled , The Wasteland In the poem, he says this world is M wasteland because it is devoid of moral values. Moral values are at its l

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Goods and Services Tax – Started By: – Richa Goyal – Dated:- 18-7-2017 Last Replied Date:- 18-8-2017 – An automobile showroom having 1 unit as sales department & another being service department. vehicles comes for servicing wherein -1. At times service charges constitutes major portion of billing. Eg. In a bill of ₹ 1100/- say ₹ 800/- is the service charge and 300/- is the cost of parts.2. At the other instance the cost of parts constitutes major portion in billing. Eg. In a bi

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Goods and Services Tax – Started By: – Vishnu Dutt Gupta – Dated:- 18-7-2017 Last Replied Date:- 20-7-2017 – We have given the monthly fix amount contract to doctor for medical services in our companyIs any revers charge applicable in GST.Rgds,MJ – Reply By KASTURI SETHI – The Reply = Health care services have been exempted vide entry No. 77 in Notification No. 9/2017-intergrated tax (Rate) dated 28.06.2017 . Services by way of health care services by a clinical establishment, an authorised medical practitioner or para-medics. (s) clinical establishment means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness

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n tax jurisdiction. Hence let take our purchase price as INR 100Stage 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 115.50Comments required Are the above transaction fine as per the current GST procedure Do we need to charge RCM of 5% on our purchase price from Bhutan i.e 100 In case we charge RCM then our tax components become 10% Will we get input credit for paying the RCM for oversea supplier who is not part of Indian tax jurisdiction. In case we don t get input credit then our product become 10% higher in compare to any direct supplier from Bhutan to come to india and lock i

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Goods and Services Tax – GST – Dated:- 18-7-2017 – In pursuance of the recommendations of the GST Council in its 14th Meeting held on 18.05.2017 and 19.05.2017, the Compensation Cess rates under Section 8 (2) of the Goods and Services Tax (Compensation to States) Act, 2017, was notified vide notification No.1/2017-Compensation Cess (Rate), dated 28.06.2017 on Intra-State or Inter-State supply of the specified goods, including cigarettes. In respect of cigarettes, the Fitment Committee had recommended that in line with the weighted average VAT rate [28.7%], the GST rate on cigarettes may be kept at 28%. In addition, Compensation Cess may be levied on cigarettes at rates equal to 1.05 times the Specific Excise Duty Rates [net of NCCD]. Howev

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Cess Rates Tariff Item Present rate Proposed Increase New rates Non- filter 2402 20 10 Not exceeding 65 mm 5% + ₹ 1591 per thousand Rs.485 per thousand 5% + Rs.2076 per thousand 2402 20 20 Exceeding 65 mm but not 70 mm 5% + ₹ 2876 per thousand Rs.792 per thousand 5% + Rs.3668 per thousand Filter 2402 20 30 Not exceeding 65 mm 5% + ₹ 1591 per thousand Rs.485 per thousand 5% + Rs.2076 per thousand 2402 20 40 Exceeding 65 mm but not 70 mm 5% + ₹ 2126 per thousand Rs.621 per thousand 5% + Rs.2747 per thousand 2402 20 50 Exceeding 70 mm but not 75 mm 5% + ₹ 2876 per thousand Rs.792 per thousand 5% + Rs.3668 per thousand 2402 20 90 Others 5% + ₹ 4170 per thousand 31% 36% + ₹ 4170 per thousand – News – Pr

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Goods and Services Tax – Started By: – Kavita Sharma – Dated:- 18-7-2017 Last Replied Date:- 19-7-2017 – As per section !3(2), place of supply of service is outside India. Invoice raised was also in foreign currency. But payment recd in INR. My query is what will be the impact of this on GST and Input credit availability. Regards Kavita Sharma – Reply By KASTURI SETHI – The Reply = When the goods are exported, these are to be treated as duty-paid(Now GST paid). Exported are not exempted goods. In pre-GST era, credit on inputs contained in finished goods exported was allowed, and it is allowed even now in GST-era. No adverse effect on GST and ITC, especially, in view of legal position that export to Nepal is at par with our countries now. –

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GST – 03/2017 – Dated:- 18-7-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 3/2017-Compensation Cess (Rate) New Delhi, the 18th July, 2017 G.S.R. 892 (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 1/2017-Compensation Cess (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720 (E), dated the 28th June, 2017

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2017 (7) TMI 623 – Delhi High Court – 2017 (3) G. S. T. L. 433 (Del.) , 2017 (352) E.L.T. 430 (Del.) , [2017] 1 GSTL 37 (Del) – GST on legal services – reverse charge mechanism – Respondents (Government) are seeking more time to address the important legal and constitutional issues that arise in these petitions and it is asserted in the Court on behalf of the Respondents that as to date, in fact, no coercive action is taken against the lawyers, law firms or providers of legal services, Limited Liability Partnerships (LLP), for non-compliance with the legal requirement of the CGST, IGST and DGST – Next Date is 14th September, 2017 – W.P.(C) 5709/2017, W.P.(C) 6017/2017 Dated:- 18-7-2017 – Mr. S. Muralidhar And Ms. Prathiba M. Singh JJ For the Petitioner: Mr. J.K. Mittal, Advocate, Petition in person with Mr. Rajveer Singh, Mr. Hitender Mehta, Mr. Rajesh Kumar, Mr. Atul Krishnan, Advocates. Ms. Vanita Bhargava, Mr. Ajay Bhargava, Mr. Abhishek Rastogi And Ms. Rashmi Deshpande, Advocates

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h August, 2017. 5. Rejoinder thereto, if any, be filed before the next date of hearing. 6. List for hearing on 14th September, 2017 at 2.15 pm. CM APPL. No. 23814/2017 (STAY) IN W.P.(C) 5709/2017 CM APPL. No. 25007/2017 (STAY) IN W.P.(C) 6017/2017 7. Mr. Narula, learned CGSC for Union of India has produced a Press Release which the Court finds has been issued by the Press Information bureau, Ministry of Finance, Government of India on the position regarding applicability of GST on Legal Services provided by individual Advocates including Senior Advocates and a Firm of Advocates. 8. during the course of hearing, several questions arose as regards the said Press Release itself. Mr. Narula, sought further time to seek instructions of those question. In particular, (i) whether there were any further recommendations of the GST Council on legal services after what had been recommended at the 14th Meeting of the GST Council held on 19th May, 2017. (ii) Under what authority of law, such a Pres

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ission on behalf of respondent No. 1 signed by the Commissioner, Central Tax Commissionerate, New Delhi. Considering the importance of the issues in this petition, which involve the interpretation of the relevant provisions of the Constitution of India, and the concerned statutes, the court would expect each of the Respondents to file a para wise reply to the petition and also specifically answer the queries as noted in the court s order dated 12th July, 2017 and this order. 12. A responsible officer of the Ministry of Finance as well as the concerned department of the GNCTD will file the respective reply affidavits on behalf of Respondent No.1 and GNCTD. Likewise, the reply on behalf of the GST Council should be filed separately through it Additional Secretary. 13. Considering that the Respondents are seeking more time to address the important legal and constitutional issues that arise in these petitions and it is asserted in the Court on behalf of the Respondents that as to date, in

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GST – States – 15/2017-State Tax – Dated:- 18-7-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Notification No. 15/2017-State Tax Dated the 18th July, 2017. No. (GHN-60)/GSTR-2017(5)-TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Gujarat Goods and Services Tax (Third Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 1st day of July, 2017. 2. In the Gujarat Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules , In rule 44,- (a) in sub-rule (2), for the words integrated tax and central tax , the words central tax, State tax, Union territory tax and integrated tax shall be substituted; (b) in sub-rule (6), for the words and letters IGST and CGST , the words cent

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of India; or (b) Fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange. (2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system. (3) Where the goods are not exported within the time specified in sub-rule (1) and the registered person fails to pay the amount mentioned in the said sub-rule, the export as allowed under bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shall be recovered from the registered person in accordance with the provisions of section 79. (4) The export as allowed u

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er not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation. (2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02. (3) The proper officer or an authorised officer may entrust upon the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said person shall not remove, part with, or otherwise deal with the goods or things except with the pr

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. Explanation.- For the purposes of the rules under the provisions of this Chapter, the applicable tax shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017). (2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods. 141. Procedure in respect of seized goods.- (1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or the amount of tax, interest and penalty that is or may become payable by the taxable person, whichever is lower, such goods or, as the case may be, things shall be rele

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nt of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04. (3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall b

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lanation.- For the purposes of this rule, specified officer shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority. 144. Recovery by sale of goods under the control of proper officer.- (1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable along with the administrative expenditure incurred on the recovery process. (2) The said goods shall be sold through a process of auction, including e-auction, for which a not

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he full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12. (6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods. (7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 145. Recovery from a third person.- (1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as the third person ), a notice in FORM GST DRC-13 directing him to deposit the amount specified in the notice. (2) Where the third person makes the payment of the amount specified in the notice issued under sub-

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to such movable and immovable property as may be required for the recovery of the amount due: Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151. (2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Authority or as the case may be, any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the proper officer to that effect. (3) Where the property subject to the attachment or distraint under sub-rule (1) is- (a) an immovable property, the order of attachment or distraint shall be affixed on the said property and shall remain affixed till the confirmation of sale; (b) a movable pr

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proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4): Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith. (8) Where any claim is preferred or any objection is raised with regard to the attachment or distraint of any property on the ground that such property is not liable to such attachment or distraint, the proper officer shall investigate the claim or objection and may postpone the sale for suc

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f the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction. (12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in the property shall be deemed to be transferred to such bidder: Provided that where the highest bid is made by more than one person and one of them is a co-owner of the property, he shall be deemed to be the successful bidder. (13) Any amount, includin

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der the rules under the provision of this chapter shall take place on a Sunday or other public holidays declared by the State Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place. 150. Assistance by police.- The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance. 151. Attachment of debts and shares, etc.- (1) A debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any court shall be attached by a written order in FORM GST DRC-16 prohibiting,- (a) in the case of a debt, the creditor from recovering the debt and the debtor from making payment thereof until the recei

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attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable. 153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require. (2) The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a sale b

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he district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrears of land revenue. 156. Recovery through court.- Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him. 157. Recovery from surety.- Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter. 158. Payment of tax and other amounts in instalments.- (1) On an application filed electronically by a taxable person, in FORM GST DRC- 20, seeking extension of time for the payment of taxes or any am

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n has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act or any State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act or the Central Goods and Services Tax Act; (c) the amount for which instalment facility is sought is less than twenty-five thousand rupees. 159. Provisional attachment of property.- (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. (2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the Commissioner to that effect. (3) Where the property attac

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FORM GST DRC- 23. (6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23. 160. Recovery from company in liquidation.- Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in FORM GST DRC -24. 161. Continuation of certain recovery proceedings.- The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25. Chapter XIX OFFENCES AND PENALTIES 162. Procedure for compounding of offences.- (1) An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Commissioner for compounding of an offence. (2) On receipt of the application, the Commissioner shall call for a report from

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in a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him. (7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void. (8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedings and the provisions of the Act shall apply as if no such immunity had been granted. ; 7. In the said rules for existing FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-0

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GST – States – Va Kar/GST/13/2017-S.O. 057 – Dated:- 18-7-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 18th July, 2017 S.O-57-Dated 18th July, 2017- In exercise of the powers conferred in sub-section (2) of Section 4 of the Jharkhand Goods and Services Tax Act, 2017, I, K.K. Khandelwal, I.A.S., Principal Secretary-cum-Commissioner, Jharkhand do hereby specify that the officers appointed under Section 4 of the Jharkhand Goods and Services Tax Act, 2017 shall have jurisdiction over the same a

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GST – States – Va Kar/GST/13/2017-S.O. 058 – Dated:- 18-7-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 18th July, 2017 S.O-58-Dated 18th July, 2017- In exercise of the powers conferred in Sections 3 and 4 of the Jharkhand Goods and Services Tax Act, 2017 (Act 12 of 2017) , the State Government do hereby appoint the officers under the Jharkhand Value Added Tax Act, 2005 mentioned in column 2 of the Table below as the officers under this Act with the designation specified each in column (3) t

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GST – States – G.S.R.026/P.A.5/2017/S.164/Amd.(2)/2017 – Dated:- 18-7-2017 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 18th July, 2017 No. G.S.R.26/P.A.5/2017/S.164/Amd.(2)/2017:- In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:- RULES 1. (1) These rules may be called the Punjab Goods and Services Tax (Second Amendment) Rules, 2017. (2) They shall be deemed to have come into force on and with effect from the 1st day of July, 2017. 2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 44,- (i) in sub-rule (2), for the words integrated tax and state tax , the words and signs centr

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ioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of – (a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or (b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange. (2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system. (3) Where the goods are not exported within the time specified in sub-rule (1) and the registered person fails to pay the a

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n 140 of the Act, shall be inserted. 5. In the said rules, for rule 119, the following rule shall be substituted, namely:- "119. Declaration of stock held by a principal and job-worker/agent. – Every person to whom the provisions of section 141 or sub-section (12) of section 142 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day." 6. In the said rules, after rule 138, the following shall be added, namely:- Chapter XVII Inspection, Search and Seizure 139. Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisati

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se deal with the goods except with the previous permission of such officer. (5) The officer seizing the goods, documents, books or things shall prepare an inventory of such goods or documents or books or things containing, interalia, description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized. 140. Bond and security for release of seized goods.- (1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable. Explanation.- For the purposes of the rules under the provisions of this Chapter, the applicable tax shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation

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e adjusted against the tax, interest, penalty, or any other amount payable in respect of such goods or things. CHAPTER XVIII DEMANDS AND RECOVERY 142. Notice and order for demand of amounts payable under the Act.- (1) The proper officer shall serve, along with the (a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of section 76, a summary thereof electronically in FORM GST DRC-01, (b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable. (2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03

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the person chargeable with tax. (6) The order referred to in sub-rule (5) shall be treated as the notice for recovery. (7) Any rectification of the order, in accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08. 143. Recovery by deduction from any money owed.- Where any amount payable by a person (hereafter referred to in this rule as the defaulter ) to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79. Explanation.- For the purposes of this rule, specified officer shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Ce

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at where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith. (4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12. (6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the

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of a civil court for the payment of money or for sale in the enforcement of a mortgage or charge, the proper officer shall send a request in FORM GST DRC- 15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable. 147. Recovery by sale of movable or immovable property.- (1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due: Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter ex

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uction, including e-auction, for which a notice shall be issued in FORM GST DRC- 17 clearly indicating the property to be sold and the purpose of sale. (5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share. (6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the f

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per officer is satisfied that, for the reason stated in the claim or objection, such property was not, on the said date, in the possession of the defaulter or of any other person on his behalf or that, being in the possession of the defaulter on the said date, it was in his possession, not on his own account or as his own property, but on account of or in trust for any other person, or partly on his own account and partly on account of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint. (11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction

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ss of recovery, before the issue of the notice under sub-rule (4), the proper officer shall cancel the process of auction and release the goods. (15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 148. Prohibition against bidding or purchase by officer.- No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold. 149. Prohibition against sale on holidays.- No sale under the rules in this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place. 150. Assistance by police.- The proper officer may seek such assist

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rder shall be affixed on some conspicuous part of the office of the proper officer, and another copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address of the corporation and in the case of other movable property, to the person in possession of the same. (3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter. 152. Attachment of property in custody of courts or Public Officer.- Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable. 153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the

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ss; (b) next, be appropriated against the amount to be recovered; (c) next, be appropriated against any other amount due from the defaulter under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017 and the rules made thereunder; and (d) any balance, be paid to the defaulter. 155. Recovery through land revenue authority.- Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue. 156. Recovery through court.- Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer s

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of the jurisdictional officer, the Commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit. (3) The facility referred to in sub-rule (2) shall not be allowed where- (a) the taxable person has already defaulted on the payment of any amount under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on; (b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017; (c) the amount for which instalment facility is sought is less than twenty-five thousand rupees. 159. Provisional

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rule (3) in respect of the said property of perishable or hazardous nature, the Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable person. (5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said propertyby an order in FORM GST DRC- 23. (6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23. 160. Recovery from company in liquidation.- Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing t

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nd has made full and true disclosure of facts relating to the case, allow the application indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application. (4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection. (5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made. (6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him. (7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void. (8) Immunity granted to

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2017 (10) TMI 249 – DELHI HIGH COURT – 2017 (4) G. S. T. L. 446 (Del.) – GST rate for Sanitary Napkins – The petitioner enclosing the statistics regarding availability of sanitary napkins to women is a dire need, the matter books no delay and deserves to be heard – Issue notice to show cause as to why rule nisi be not issued. – W.P. (C) No. 6034 of 2017 and C.M. No. 25062 of 2017 Dated:- 18-7-2017 – MR. C.HARI SHANKAR, J. For The Petitioner : Mr. Amit George with Mr. Swaroop George and Ms. Rajsree Ajay, Advs. For The Respondent : Mr. Anshuman Upadhayay, Adv. for Mr. Sanjeev Narula, CGSC for UOI ORDER CM No.25062/2017 (exemption) Allowed, subject to all just exceptions. CM stands disposed of. W.P.(C) No.6034/2017 1. Given the submissions

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Goods Defined Under Section 2(B) of GST Act -1956 Notified Goods To Be Purchesed Against Form – C – GST – States – Circular No. 1718018/730 – Dated:- 18-7-2017 Circular – Trade Notice – Public Notice – Instructions – Office orders

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Goods and Services Tax – Started By: – RAI TOMAR – Dated:- 17-7-2017 Last Replied Date:- 18-7-2017 – Dear Sir,Please provide procedure of Export of goods to Nepal on payment of IGST in case of payment received in Indian rupees. Please legal provision also refer. – Reply By KASTURI SETHI – The Reply = Export to Nepal is at par with other countries. Regarding receipt of payment in Indian Currency, Board's circular is appended below:- Exports to Nepal under DRP – Revised treaty of trade betwee

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Goods and Services Tax – Started By: – Narendra Soni – Dated:- 17-7-2017 Last Replied Date:- 23-7-2017 – Dear sir.our Cha paid IGST on our import.now he want to reimbursement of IGST from us.Is GST is applicable on such reimbursement.How he will raise invoice.kindly guide. – Reply By KASTURI SETHI – The Reply = In my view no GST on such reimbursement is applicable. CHA is example of pure agent. – Reply By Narendra Soni – The Reply = Sir how Invoice will be raised by CHA without GST.tax Invoice can only be raised for charging GST. – Reply By R.S. Mangal – The Reply = In GST regime the CHA must raise invoice otherwise how the exporter or importer will get the credit of the gst involved on such reimbursement. – Reply By KASTURI SETHI – The Re

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Goods and Services Tax – Started By: – sreenivasulu Chowdam – Dated:- 17-7-2017 Last Replied Date:- 25-7-2017 – ABC &Co., is a CA firm having branches in major cities like Banglore,Chennai,Hyderabad etc., while providing service to one client ( Client place is in Chennai ) the partner of banglore branch is given services with chennai branch partners. Now they have to raise bill from which place?Case 2 : If the partner of banglore branch alone given services to chennai client then what is the situation?please clarify my doubt.Thanks in advance. – Reply By KASTURI SETHI – The Reply = In my view, in first case, invoice is to be raised from Banglore in the name of client at Chennai.In Case 2, what do you mean by 'ALONE ? Do you mean pa

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Goods and Services Tax – GST – Dated:- 17-7-2017 – New Delhi, Jul 17 (PTI) – The Communications Ministry will analyse the impact of Goods and Services Tax on telecom subscribers, and approach the Finance Ministry in case consumers or players face genuine problems , Telecom Minister Manoj Sinha said today. The GST rate for telecom services is 18 per cent. This is higher than 15 per cent that consumers paid on their phone bills in taxes and cess, before July 1. However, under GST, the telecom operators will also get the benefit of input tax credit, bringing the overall effective rates lower for consumers. If there are genuine problems then definitely I will consult the finance minister….We will analyse what people were paying earlier, the

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t of GST. GST Council and Government will see to it, he said. Sinha said the proposal on the second phase of Bharat Net project – which seeks to provide broadband connectivity to 1.5 lakh gram panchayats – has been sent for cabinet approval, and hoped that it will be taken up shortly. An official familiar with the proposal said overall outlay for the project stands at ₹ 42,068 crore. This includes ₹ 11,148 crore for first phase, and ₹ 18,792 crore for second phase. Additionally, there are expenses for last mile connectivity and operations and maintenance cost, the official added. The ministry expects to usher in the New Telecom Policy before March 2018, Sinha said. A lot of things have changed in the last five years…New

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Goods and Services Tax – GST – Dated:- 17-7-2017 – New Delhi, Jul 17 (PTI) – Barely a fortnight after GST was implemented, some taxpayers have reported that GST portal is mixing up their data with others, a mishap for which the I-T department blamed tax practitioners for registering multiple entities simultaneously. The Mumbai division of CBEC in a circular said some cases have been brought to its notice wherein taxpayers are complaining that when they are logging into their account using their login credentials, they are diverted to some other's account on GST portal and the data of another taxpayer is displayed in that account . These, the tax department said, are the cases where the registration or enrolment of the business entity h

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