Author: admin_gst

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Haryana Goods and Services Tax Rules, 2017.
No. 2152/ST-II Dated:- 25-9-2017 Haryana SGST
GST – States
ORDER
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Haryana Goods and Services Tax Rules, 2017.
In exercise of the powers conferred by rule 120A of the Haryana Goods and Services Tax Rules, 2017 read with section 168 of the Harya

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Haryana Goods and Services Tax Rules, 2017
No 2151/ST-Il Dated:- 25-9-2017 Haryana SGST
GST – States
ORDER
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Haryana Goods and Services Tax Rules, 2017.
In exercise of the powers conferred by rule 117 of the Haryana Goods and Services Tax Rules, 2017 read with section 168 of the Haryana Go

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State Level Screening Committee constituted under sub-rule (2) of Rule 123 of Kerala Goods and Services Tax Rules, 2017
G.O. (P) No. 115/2017/TAXES Dated:- 25-9-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G.O. (P) No. 115/2017/TAXES.
25th September; 2017
Dated, Thiruvananthapuram,
9th Kanni, 1193
3rd Aswina, 1939.
S. R. O. N6. 581/2017.-In exercise of the powers conferred under sub-rule (2) of rule 123 of the

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Last date for furnishing of return in FORM GSTR-3B
ERTS(T) 65/2017/102 Dated:- 25-9-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 25th Sept, 2017.
No. ERTS(T) 65/2017/102 – In exercise of the powers conferred by section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereafter in this notification referred to as “the said Act”) the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronically through the common portal for the month of July, 2017, for such cla

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ugust, 2017
28th August, 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 25th August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B;
(iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished 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 in accordance with the provisions of rule 87 of the said Rules on or before the 28th August, 2017 along with the applicable interest calculated from the 26th d

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Erratum to the Tamil Nadu Goods and Services Tax Act, 2017 (G.O. Ms. No.117 CT and R (B1)
G.O. Ms. No. 117, . II(2)/CTR/793(f)/2017 Dated:- 25-9-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
ERRATUM TO THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017
[G.O. Ms. No. 117, Commercial Taxes and Registration (B1), 25th September 2017,
Purattasi 9, Hevilambi, Thiruvalluvar Aandu-2048.]
No. II(2)/CTR/793(f)/2017
The following erratum is issued to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-16)/2017, published at Pages 143 to 146 of Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary,

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The Manipur Goods and Services Tax (Sixth Amendment) Rules, 2017.
5/10/2017-FD(TAX) Dated:- 25-9-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
(EXPENDITURE SECTION)
Imphal, the 25th September, 2017
No. 5/10/2017-FD(TAX): In exercise of the powers conferred by section 164 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur hereby makes the following rules further to amend the Manipur Goods and Services Tax Rules, 2017, namely
(1) These rules may be called the Manipur Goods and Services Tax (Sixth Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Manipur Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3-
(i) after sub-rule (3), the following sub-rule shall be inserted, namely :-
“(3A) Notwithstanding anyth

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inserted, namely:-
“120A, Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.”,
4. In the principal rules, in rule 122, in clause (b), after the words “Commissioners of State tax or central tax”, the words “for at least one year” shall be inserted;
5. In the principal rule, in rule 124, –
(i) for sub-rule (3), the following sub-rule shall be substituted, namely:-
“(3) The Technical Member shall be, paid a monthly, salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of India:
Provided that where a retired, officer is selected as a Technical Memb

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quarter.”;
7. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:-
“Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment;
“Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation – For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of Manipur, Secretariat Finance Department (Expenditure Section), notification No.5/10/2017- FD(TAX) dated 15.09.2017.
8. In the principal rules, with effect from the 1st day of July, 2017 i in “FORM GST TRAN-1”,
(i) in S

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Seeks to amend notification no. 1/2017- central tax (rate) dated 28.06.2017 to give effect to GST council decisions regarding gst rates.
24/2017-State Tax (Rate) Dated:- 25-9-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE SECTION
(EXPENDITURE SECTION)
Notification No. 24/2017-State Tax (Rate)
Imphal, the 25th September, 2017
5/19/2017-FD(TAX).- In exercise of the powers conferred by sub-section (1) of section 9 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section), No. 1/2017-State Tax (Rate), dated the 28th June, 2017, published in the Manipur Gazette, Extraordinary, vide number 110, dated the 29th June, 2017, namely:-
In the said notification,-
(A) in Schedule 1 – 2.5%,-
(i) against serial numbers 11,

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erred by sub-section (1) of section 9 of the
Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, on the
recommendations of the Council, hereby makes the following amendments in the notification of
the Government of Manipur, Secretariat: Finance Department (Expenditure Section), No. 1/2017-
State Tax (Rate), dated the 28th June, 2017, published in the Manipur Gazette, Extraordinary,
vide number 110, dated the 29th June, 2017, namely:-
batur
“salno ito bosc nosso
In the said notification,-
(A) in Schedule I – 2.5%,-
(i) against serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and
59, in column (3), for the words “put up in unit container and bearing a registered brand
name”, the words, brackets and letters “put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a
court of law is available [other than those where any actionable c

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column (3), the brackets and words, “[other than aquatic feed
including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay &
straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled
cake]”, shall be omitted;
(vii) in S. No. 107, in column (3), for the words, “other than aquatic feed including
shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw,
supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake”, the
words “other than cotton seed oil cake”, shall be substituted;
(viii) in S. No. 185, for the entry in column (3), the entry “Agarbatti, lobhan,
dhoopbatti,dhoop, sambhrani”, shall be substituted;
(ix) after S. No. 198 and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-
“198A
4601,
4602
Grass, leaf or reed or fibre products, including mats,
pouches, wallets”;
(x) in S. No. 200, in column (3), for the word “kit

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[other than brooms consisting of twigs or
other vegetable materials bound together, with or
without handles]”;
(xvi) after S. No. 263 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“263A
Any
chapter
Rosaries, prayer beads or Hawansamagri”;
(B) in Schedule II-6%,-
(i) S. No. 15, in column (3), the word “walnuts,”, shall be omitted;
(ii) in S. No. 17, in column (3), for the words and figure “dried fruits of Chapter 8”, the
words, figure and brackets, “dried fruits of Chapter 8 [other than tamarind, dried]”, shall
be substituted;
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(iii) in S. No. 45, in column (3), for the words and brackets, “Texturised vegetable
proteins (soya bari) and Bari made of pulses including mungodi”, the words and brackets,
“Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and
batters, including idli / dosa batter”, shall be substituted;
(iv) in S. No. 46, in column (3), for the wor

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er S. No. 92 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“92A
44, 68, Idols of wood, stone [including marble] and metals
83
[other than those made of precious metals]”;
(ix) after S. No. 99 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“99A
4419
Tableware and Kitchenware of wood”;
(x) in S. No. 128, in column (3), for the words “similar documents of title”, the words
and brackets, “similar documents of title [other than Duty Credit Scrips]”, shall be
substituted;
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(xi) in S. No. 147, for the entry in column (3),the entry “Woven pile fabrics and chenille
fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806”, shall be
substituted;
(xii) in S. No. 154, for the entry in column (3), the entry “Braids in the piece; ornamental
trimmings in the piece, without embroidery, other than knitted or crocheted; tasse

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f goods of ceramic
Tableware, kitchenware, other household articles and
toilet articles, of porcelain or china
Tableware, kitchenware, other household articles and
toilet articles, other than of porcelain or china
177D
6913
Statues and other ornamental articles”;
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(xvii) after S.No. 189 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“189A
8306
Bells, gongs and the like, non-electric, of base metal;
statuettes and other ornaments, of base metal;
photograph, picture or similar frames, of base metal;
mirrors of base metal; metal bidriware”;
(xviii) after S. No. 195 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“195A
8424
Nozzles for drip irrigation equipment or nozzles for
sprinklers”;
(xix) after S. No. 224 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“224A
9404
C

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d, namely:-
“123A
4016
Rice rubber rolls for paddy de-husking machine”;
(iv) S. No. 140 and the entries thereof shall be omitted;
(v) in S. No. 157, in column (3), for the words “Braille paper”, the words “Braille paper,
kites, Paper mache articles” shall be substituted;
(vi) in S. No. 172, in column (3), for the words, “of felt”, the words and brackets, “of felt
[other than textile caps]”, shall be substituted;
(vii) S. Nos. 186 and 187 and the entries thereof shall be omitted;
(viii) S. No. 304 and entries thereof shall be omitted;
(ix) in S. No. 325, in column (3), for the words “other than fire extinguishers, whether or
not charged”, the words, “other than fire extinguishers, whether or not charged and
Nozzles for drip irrigation equipment or nozzles for sprinklers” shall be substituted;
(x) in S. No. 384, in column (3), for the words and figures, “Computer monitors not
exceeding 17 inches”, the words and figures, “Computer monitors not exceeding 20
inches”, shall b

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destals; high or
low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing
sets,
ashtrays, paper weights, artificial fruit and foliage; other ornamental goods essentially of
stone]”, shall be substituted;
(v) in S. No. 85, the words, ” ;ceramic pots, jars and similar articles of a kind used for the
conveyance or packing of goods”, shall be omitted;
(vi)S. No. 87 and the entries thereof shall be omitted;
(vii) in S.No. 154, in column (3), for the words and figures, “other than computer
monitors not exceeding 17 inches”, the words and figures, “other than computer monitors
not exceeding 20 inches”, shall be substituted;
(viii) S. No. 219 and entries thereof shall be omitted;
(ix) in S. No. 222, in column (3), for the words, “other than flints and wicks”, the
brackets and words, “[other than flints, wicks or Kitchen gas lighters]”, shall be
substituted;
(E) in Schedule-V-1.5%,-
In S.No. 2, in column (3), for the words, “other than Non-Industrial U

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e” means,-
(A) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999.
irrespective of whether or not the brand is subsequently deregistered;
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(B) a brand registered as on the 15th May2017 under the Copyright Act, 1957(14
of 1957;
(C) a brand registered as on the 15th May 2017 under any law for the time being in
force in any other country.”;
(H) after paragraph 2, the following Annexure shall be inserted, namely: –
“ANNEXURE
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bear a brand
name shall file an affidavit to that effect with the jurisdictional Commissioner of State
tax that he is voluntarily foregoing his actionable claim or enforceable right on such
brand nameas defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bears a brand
name shall, on each such unit containers

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Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding gst exemptions
25/2017-State Tax (Rate) Dated:- 25-9-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
=============
Document 1
MANIPUR M GAZETTE
सत्यमेव जयते
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 397
Imphal, Tuesday, November 7, 2017
GOVERNMENT OF MANIPUR
thing
(Kartika 16, 1939)
SECRETARIAT: FINANCE SECTION
(EXPENDITURE SECTION)
Notification No. 25/2017-State Tax (Rate)
Imphal, the 25th September, 2017
5/19/2017-FD(TAX).- In exercise of the powers conferred by sub-section (1) of section 11 of
the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, on the
recommendations of the Council, hereby makes the following amendments in the notification of
the Government of Manipur, Secretariat: Finance Department (Expenditure Section), No.2/2017-
Sta

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fter S. No. 102 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
in “102A
dous no
2306
Cotton seed oil cake”;
(iv) after S. No. 130 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“130A
50 to Khadi fabric, sold through Khadi and Village
Industries Commission(KVIC) and KVIC certified
institutions/outlets”;
55
30
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(v) after S. No. 135 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“135A 69
Idols made of clay”;
(vi) in S. No. 138, for the entry in column (3), the entry “Charkha for hand spinning of
yarns, including amber charkha”, shall be substituted;
(vii) in S. No. 143, for the entry in column (3), the entry “Indigenous handmade musical
instruments as listed in ANNEXURE II”, shall be substituted;
(viii) in S. No. 144, for the entry in column (3),the entry “Muddhas made

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stered as on the 15th May2017 under any law for the time being in
force in any other country.”;
(C) after paragraph 2, the following Annexures shall be inserted, namely: –
“ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand
name shall file an affidavit to that effect with the jurisdictional commissioner of State
tax that he is voluntarily foregoing his actionable claim or enforceable right on such
brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand
name shall, on each such unit containers, clearly print in indelible ink, both in English
and the local language, that in respect of the brand name as defined in Explanation
(ii)(a)printed on the unit containers he has foregone his actionable claim or enforceable
right voluntarily.
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ANNEXURE II
List

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a
48.
Pungi or Been
49.
Indian Harmonium: Double reed
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50.
Kuzhal
51.
Nadaswaram
52.
Shehnai
53.
Sundari
54.
Tangmuri
55.
Alghoza double flute
56.
Bansuri
57.
Venu (Carnatic flute) Pullanguzhal
58.
Mashak
59.
Titti
60.
Srutiupanga
61.
Gogona
62.
Morsing
63.
Shruti box
64.
Harmonium (hand-pumped)
65.
Ekkalam
66.
Karnal
67.
Ramsinga
68.
Kahal
69.
Nagphani
70.
Turi
71.
Dhad
72.
Damru
73.
Dimadi
74.
Dhol
75.
Dholak
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5
6
76.
Dholki
77.
Duggi
78.
Ghatsinghari or gadasingari
79.
Ghumot
80.
Gummeta
81.
Kanjira
82.
Khol
83.
Kinpar and Dhopar (tribal drums)
84.
Maddale
85.
Maram
86.
Mizhavu
87. Mridangam
88.
Pakhavaj
89.
90.
91.
92.
93.
94.
95.
Pakhavajjori Sikh instrument similar to tabla
Panchamukhavadyam
Pung
Shuddhamadalam or Maddalam
Tabala/tabl/chameli – goblet drum
Tabla
Tablatarang – set of tablas
96.
Tamte
97.
ThanthiPanai
98.
Thimila
99.
T

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Seeks to amend notification no. 5/2017- State Tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding restriction of refund on corduroy fabrics.
26/2017-State Tax (rate) Dated:- 25-9-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT SECTION
(Expenditure Section)
Notification No. 26/2017-State Tax (rate)
Imphal, the 25th September, 2017
5/19/2017-FD(TAX).- In exercise Of the powers conferred by c

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Cash discount & Turnover discount
Query (Issue) Started By: – Chhatra Jain Dated:- 24-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 7 Replies
GST
There is no agreement between supplier ABC Ltd. & recipient for cash discount but as and when funds are required direly by ABC LTD it allows cash discount and issues credit note for the cash discount plus GST. Is GST required to be reversed for this occasional cash discount . Allowing cash discount is not a regular phenomenon. Also what will be the position in case of Turnover discount allowed six monthly.by ABC Ltd. In this case ABC Ltd should issue credit note for the discount amount plus GST.
Reply By Himansu Sekhar:
The Reply:
If you will not reverse the cr

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GST Exemptions Updated Under CGST Act Section 11(1): Key Changes for Businesses and Taxpayers to Ensure Compliance.
Notifications
GST
CGST exempt goods notified under section 11 (1) – Notific

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Amended Notification Grants Absolute IGST Exemption on Inter-State Goods Supplies to Streamline GST and Reduce Tax Burden.
Notifications
GST
Absolute Exemption from IGST on inter-State suppli

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CGST Rates Update: Section 9(1) Details 2.5%, 6%, 9%, 14%, 1.5%, 0.125% Rates for Goods Supply Compliance.
Notifications
GST
CGST Rate Schedule u/s 9(1) – notifying rates of CGST @ 2.5%, 6%,

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IGST Rate Schedule u/s 5(1) outlines tax rates of 5%, 12%, 18%, 28%, 3%, and 0.25% for goods.
Notifications
GST
IGST Rate Schedule u/s 5(1) – notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% a

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Court Dismisses Petitions on GST Rate for Scrap Buses as Premature and Misconceived; No Action Taken Yet.
Case-Laws
GST
Rate of GST on old and scrap buses – 28% or 18% – at such initial tende

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Input Tax Credit – Reg
Query (Issue) Started By: – KIRAN KUMAR Dated:- 23-9-2017 Last Reply Date:- 29-9-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Sir,
Our company deal with Taxable and Exempted Supplies and taxable Service. Please go through the below table.
Kindly provide the Input tax credit rules with following table examples
Particulars Turnover CGST SGST IGST Out Put Service( Leasing of Plant) 2060000 185400 185400 Out Put Sales 2754274.024 150080.9 150080.9 Out Put Sales 348000 0 0 62640 Taxable Servic & Sales 5162274.024 335480.9 335480.9 62640 Exempted Sales 283518356.9 Total Turnover 288680630.9
Reply By Himansu Sekhar:
The Reply:
First identify the credit which are only relating to taxable supply

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COMPOSITION SCHEME
Query (Issue) Started By: – Shreyansh Agrawal Dated:- 23-9-2017 Last Reply Date:- 28-9-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
My Client has opted under composition scheme in GST. Still there is no Comp-3 Form Found in GST Portal but there is Transition Form under GST Portal. Whether we have to give details of stock in Trans 1 Form (if yes then where it has to be disclosed) or they will be seperatly issue new form (i.e Comp-3) in portal.

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GST on RCM on rent in a unregistered state
Query (Issue) Started By: – Vamsi Krishna Dated:- 23-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 11 Replies
GST
A Ltd is registered in Karnataka as per GST laws. It has taken a premises on rent in Hyderabad for their employees to work. The Hyderabad office does not provide any taxable supplies and hence has not opted for registration. If the landlord of Hyderabad office is unregistered, should A Ltd pay GST on RCM basis. If so, should be IGST or C S of Telangana? The POS and location of supplier remain Telangana
Reply By KASTURI SETHI:
The Reply:
Hyderabad office is supplying taxable service that is renting of immovable property service to the party located a

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s issued – whether to A Limited or its Hyderabad Office?
Reply By Chhatra Jain:
The Reply:
Reapected all Experts,
Dont you all realize that in such a situation land lords are in a dilema having commercial properties in other state. For merely rent of thé property they are forced for unnecessary burden of registration. Shouldn't GST Council exempt them from registration.
Reply By Vamsi Krishna:
The Reply:
Invoice is issued to A Ltd..
Reply By Vamsi Krishna:
The Reply:
I feel that the company A , should get registered in Telangana state (Hyd) and dischrage RCM.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
If the invoice is issued to A which is situated at Karnataka is to pay reverse charge on IGST rate.
Reply By Chhatra

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Rent a cab operator
Query (Issue) Started By: – Srinivasa Raju Dated:- 23-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Sir,
As the GST rates are 5% and 12% with ITC,
Now we had finally decided to go with 5% without ITC ( as the ITC is not allowed to Service receiver), request you to kindly advise on the below points.
1. As a service provider can we charge Both the slabs to our clients ( 5% for some clients and 12% for some clients).
2. some of our clients are insisting for 12% and some are insisting for 5%.
Please help in this regard.
Srinee
Reply By KASTURI SETHI:
The Reply:
In my view, hybrid procedure can create problem practically.
Reply By Rajagopalan Ranganathan:
The Rep

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shall not be available in respect of the following, namely:-
(a) motor vehicles and other conveyances except when they are used
(i) for making the following taxable supplies, namely:-
(A) further supply of such vehicles or conveyances ; or
(B) transportation of passengers; or
(C) imparting training on driving, flying, navigating such vehicles or conveyances;
(ii) for transportation of goods.
Reply By Ramaswamy S:
The Reply:
it is to be declared before hand and no change is allowed mid year. It is advisable to avail credit and pay the full rate of tax. Rent a cab – negative list for credit
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
I endorse the views of Shri Rajagopalan.
Reply By Chhatra Jain:
The Reply:
I may further add

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RCM – Applicability to persons not liable to get registered us 23(1)
By: – Senguttuvan Kuppusamy
Goods and Services Tax – GST
Dated:- 23-9-2017

Scope of Reverse Charge Mechanism (RCM) provisions under GST is widely different from RCM provisions under Service Tax (ST) Laws. Under ST provisions, RCM was applicable only for Services; and most of the services notified for RCM were common for manufacturing industry.
Under GST, the general understanding is that even if one doesn't have to pay GST on the rendered services by him, he has to register himself, if he avails services which have the obligation/duty of paying under RCM.
Now the disputed question is, whether registration itself is necessary for the persons covered u/s 23(1) of CGST Act 2017?
Section 9(3) and 9(4) of CGST Act, 2017 elucidates the situations where in tax is payable by the registered person under Reverse charge.
The provision is reproduced below for further reference
“(3) The Government may, on th

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rvices availed from an unregistered dealer by a registered dealer
Provisions for Registration under CGST
The provisions for registration under CGST Act, 2017, are contained in Chapter VI, (Registration).
The provisions are reproduced below for further reference –
“22. (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees:
Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.”
As per the provisions mentioned hereunder, if any of the following conditions exists, it becomes mandatory for a person to register under GST.
* A state from where the person is making outward supply of goods/serv

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ate from where such outward supplies are made
Therefore, on such persons the provisions regarding RCM as per Section 9(3) & (4) of CGST Act, 2017 shall apply, if there is a receipt of supply as contemplated u/s 9(3) & (4).
Person not liable to pay Goods and Services Tax
As far as a registered person is concerned with respect to RCM provisions the position is clear.
This creates a conjecture with respect to applicability of RCM provisions on the persons who are not liable to pay under GST.
There are 2 situations under which, Registration provisions will not be applicable-
* A person who does not qualify for registration i.e. whose aggregate turnover for a financial year is less than 20 lakhs as per the provisions contained in Section 22(1) of CGST Act, 2017.
* A person indulged in supply exempted goods/services as per the provisions contained in section 23(1) of CGST Act, 2017.
RCM applicability on person not liable to register
Whether RCM provisions shall be applicable on

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compulsory registration under GST.
It is compulsory for a person to get registered under GST if he is making supplies attracting payment under Reverse charge i.e. whether a person's supplies are more than or less than 20 lakhs has no importance whatsoever under this clause. If a person is effecting supplies under reverse charge he has to get registered.
Whether RCM provisions shall be applicable on person who renders exempt supplies as per Section 23(1)?
No. RCM provisions shall not be applicable on person rendering exempt supplies
Section 23 of CGST Act, 2017 elucidates two conditions –
* Person effecting exempt supplies
* Agriculturist.
The relevant part is reproduced hereunder for further reference
“23. (1) The following persons shall not be liable to registration, namely:
(a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services T

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not applicable.
RCM services as per notification
Notifications 13/2017 of CGST Act, 2017 and corresponding Notification in 10/2017 of IGST Act 2017 provide category of services on which the tax shall be paid under Reverse Charge Mechanism under CGST Act.
Since, sec 23 is intact and provision regarding compulsory registration (sec 24) is not applicable on such persons. It can be safely concluded that, the persons providing only exempted services such as Legal services, GTA services etc, shall not come under RCM provisions being recipient of supplies covered u/s 9(3) & (4)
Reply By RENGARAJ R.K as =
Sir,
I am running poultry farm and my supplies are exempted under GST as my hsn code is 0105 (which attract nil rate). I am not a registered dealer by virtue of section 23 of the CGST Act.
Suppose i pay ₹ 10,000 as legal fees to advocate, whether i am liable to pay tax under RCM u/s 9 (3) and also i have to get myself registered compulsorily u/s 24.
regards
raj
Dated: 18-7-2

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Notification on the extension of the period for submission of the declaration in FORM GST TRAN-1
14384/CT., Pol-41/1/2017 Dated:- 23-9-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA, CUTTACK
No. 14384/CT., Pol-41/1/2017
Dated.23.09.2017
NOTIFICATION
In exercise of the powers conferred by the rule 117 of the Odisha Goods and Service Tax Rules, 2017, read with Section 168 of the Odisha Goods and Service Tax Act, 2017

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Notification Issued For GST Actionable Claim On Branded Food Products
GST
Dated:- 22-9-2017

The GST Council, in its 21st meeting held on 9th September, 2017 at Hyderabad has, inter alia, recommended that for 5% GST rate on cereals, pulses and flours etc. put up in unit container and bearing a registered brand name:
a) A brand registered as on 15.05.2017 under the Trademarks Act, 1999 shall be deemed to be a registered brand for the purposes of levy of 5% GST, irrespective of whether or not such brand is subsequently deregistered.
b) A brand registered as on 15.05.2017 under the Copyright Act, 1957 shall also be treated as a registered brand for the purposes of levy of 5% GST.
c) A brand registered as on 15.05.2017 under any

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e that 5% GST will apply if on brand name [as defined in the notification] an actionable claim or enforceable right in court of law is available. In this context, these notifications also provide that this 5% GST will, however, not apply if the person concerned voluntarily foregoes any actionable claim or enforceable right on such brand name, subject to the conditions that he:
a) files an affidavit to the effect that he is voluntarily foregoing his actionable claim or enforceable right on such brand name with the jurisdictional Commissioner of Central Tax or State Tax, or the jurisdictional officer of Union Territory Tax, as the case may be, and
b) prints in indelible ink, both in English and local language on each such unit container, th

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GST implementation smoother than expected: Jaitley
GST
Dated:- 22-9-2017

Mumbai, Sep 22 (PTI) Finance Minister Arun Jaitley today said the implementation of the new taxation regime GST is going smoother than expected in initial phase.
The decision-making mechanism at the top between the Centre and the states has been "reasonably institutionalised" and the mechanism created to address day-to-day issues is robust, he said.
"… these are early days of the implementation of the alternative taxation system. It appears to be so far going on smoother than expected," Jaitley said, addressing the 70th annual general meeting of the Indian Banks' Association here.
He said the number of people coming under the

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cash dependent.
A lot has happened to the country and the economy in last one year and there is a lot of concern with regard to banking system, which is lifeline for the economy, he said.
While credit goes to the banking sector for financial inclusion as well as handling demonetisation drive successfully in a few weeks, Jaitley noted that stressed assets are core area of concern for the banking system.
"It has been the major challenge with regard to the increasing number of stressed assets. I think it is this which is really the core area of concern today," he said.
"Whatever steps that are required to be taken to find a resolution to this problem (NPA) we will expeditiously work with India's banking system in order

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GST Refund – Blockage of Working Capital of Exporters – earlier also there was a normal blockage of funds for a period of 5-6 months at least
GST
Dated:- 22-9-2017

There are lot of apprehensions expressed in the media about the problem of blockage of working capital for exporters post-GST. There are various figures also being discussed on the blockage of such funds, which are wild estimates. Such media reports are not based on facts.
i) First of all, it may be mentioned that in respect of 66% value of exports, exporters have preferred the duty drawback scheme instead of taking actual refund of input taxes in the pre-GST regime. Duty drawback scheme was actually extended in the post-GST regime for a period of 3 months, i.e. up

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A lot of people are speculating that the refund for inputs in case of exports under GST will be available only when regular form GSTR 3 is filed for every month. This is not the case. We are trying to find a way of giving refund by linking form GSTR 1 with form GSTR 3B and, therefore, for the month of July, where form GSTR 1 is already filed, the authorities would be in a position to process the refund applications. Therefore, the exporters, who have not yet filed form GSTR 1 for July 2017, may be advised to file it immediately and not to wait till the deadline. GSTN application for refund is also getting ready. But, in the meantime, we are also finding other ways of giving refund, if necessary through a manual procedure.
iv) The Committee

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Clarification about Transition Credit – 1.27 lakh crore of credit of Central Excise and Service Tax was lying as closing balance as on 30th June, 2017 – claim of credit of 65,000 crore is not unexpected
GST
Dated:- 22-9-2017

There are lot of speculations in the media about the credit of ₹ 65,000 crore claimed by taxpayers in respect of Central Excise and Service Tax in the pre-GST period. Some people are under the impression that because of ₹ 65,000 crore claimed as transition credit, the income of Government this month has plummeted.
Firstly, ₹ 65,000 crore is the credit claimed by the taxpayers in the TRANS 1 form as their balance of credit. It does not mean that they would have used all of this credit for

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T Act or which are not covered under the definition of GST. Also, some of the credits, which are claimed in TRANS 1 form may be under litigation and, therefore, it may not be available to the assesse to carry forward or utilisation. It is from this angle that CBEC is examining the transition credits, which are claimed by the assessees in TRANS I form in certain cases.
It is possible that some assessees would have committed mistake in filing TRANS 1 form of admissible credit. It has, therefore, been decided to provide facility for revision of TRANS 1 by the GST Council. This facility would be available by middle of October 2017 and assessees are requested to revise their TRANS 1 form before 31st October, 2017, so that they themselves can re

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