Author: admin_gst

Goods and Services Tax – Started By: – Niladrinath Rath – Dated:- 6-7-2017 Last Replied Date:- 21-10-2017 – Sir, Kindly help me in this regards. As per the tender process of the works, the contractor has purchase tender paper from this office, before GSt, they will give 5% vat on the papaer cost. NOw as per the GST rule what is the rate of the GSt on the cost of the tender paper. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Many views are there. Some say 5%; some say 12%; some say 18%. To av

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Goods and Services Tax – GST – Dated:- 6-7-2017 – Q 1. What is composition levy under GST? Ans. The composition levy is an alternative method of levy of tax designed for small taxpayers whose turnover is up to ₹ 75 lakhs ( ₹ 50 lakhs in case of few States). The objective of composition scheme is to bring simplicity and to reduce the compliance cost for the small taxpayers. Moreover, it is optional and the eligible person opting to pay tax under this scheme can pay tax at a prescribed percentage of his turnover every quarter, instead of paying tax at normal rate. Q 2. What is the specified rate of composition levy? S. No. Category of Registered person Rate of Tax 1 Manufacturers, other than manufacturers of such goods as may be notified by the Government (Ice cream, Pan Masala, Tobbacco prodcuts etc.) 2% ( 1% Central tax plus 1% State tax) of the turnover 2 Restaurant Services 5% ( 2.5% Central tax plus 2.5% SGST) of the turnover 3 Traders or any other supplier eligible for

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ervcies from unregistered supplier unless he has paid GST on such goods or services on reverse charge basis; d) supplier of services, other than restaurant service; e) persons supplying goods which are not taxable under GST law; f) persons making any inter-State outward supplies of goods; g) suppliers making any supply of goods through an electronic commerce operator who is required to collect tax at source under section 52; and h) a manufacturer of following goods: S. No. Classification (Tariff item/ Chapter) Descriptions 1 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa 2 2106 90 20 Pan masala 3 24 Tobacco and manufactured tobacco substitutes Note: There is no restriction on procuring goods from inter-state suppliers by persons opting for the composition scheme Q 5. When will a person opting for composition levy pay tax? Ans. A person opting for composition levy will have to pay tax on quarterly basis before 18th of the month succeeding the quarter during w

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ithdrawal containing the details of such stock held in FORM GST ITC-01 on the common portal. Q 7. How will the aggregate turnover be computed for the purpose of composition? Ans. Aggregate turnover will be computed on the basis of turnover on an all India basis and will include value of all taxable supplies, exempt supplies and exports made by all persons with same PAN, but would exclude inward supplies under reverse charge as well as central, State/Union Territory and Integrated taxes and cess. Q 8. Can a person who has opted to pay tax under the composition scheme avail Input Tax Credit on his inward supplies? Ans. No. A taxable person opting to pay tax under the composition scheme is out of the credit chain. He cannot take credit on his input supplies. When he switch over from composition scheme to normal scheme, eligible credit on the date of transition would be allowed (refer Q 6 above). Q 9. Can a registered person, who purchases goods from a taxable person paying tax under the c

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e or Union territory, inward supplies of goods or services or both and tax payable. Q 13. A person opting to pay tax under the composition scheme receives inputs/input services from an unregistered person. Will the composition taxpayer have to pay GST under reverse charge? If yes, in what manner? Ans. Yes. Tax will have to be paid on such supplies by the composition taxpayer under reverse charge mechanism. The tax can be paid by the 18th day of the month succeeding the quarter in which such supplies were received. The information relating to such supplies should be shown by the composition taxpayer in Table 4 of return in FORM GSTR -4. Q 14. What is the form in which an intimation for payment of tax under composition scheme needs to be made by the taxable person? Ans. The intimation is to be filed electronically in FORM GST CMP- 01 or FORM GST CMP- 02. Q 15. A person registered under existing law (Central Excise/Service Tax/VAT) and who has been granted registration on a provisional ba

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plication for fresh registration under GST opt for composition levy at the time of making application for registration? Ans. Yes. Such persons can give the option to pay tax under the composition scheme in Part B of FORM GST REG-01. This will be considered as an intimation to pay tax under the composition scheme. Q 18. Can the option to pay tax under composition levy be exercised at any time of the year? Ans. No. The option is required to be given electronically in FORM GST CMP-02, prior to the commencement of the relevant financial year. Q 19. Can a person who has already obtained registration, opt for payment under composition levy? If so, how? Ans. Yes. Such persons need to give intimation electronically in Form GST CMP-02 but from beginning of the financial year only. Q 20. What are the compliances from ITC reversal point of view that need to be made by a person opting for composition levy? Ans. The registered person opting to pay tax under composition scheme is required to pay an

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tely for integrated tax, central tax and state tax/Union territory tax. The payment can be made by debiting electronic credit ledger, if there is sufficient balance in the said ledger, or by debiting electronic cash ledger.The balance , if any in the electronic credit ledger would lapse. Such persons also have to furnish the statement in FORM GST ITC-03 which is a declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in stock and capital goods under Section 18(4) of the CGST Act, 2017 within a period of sixty days from the commencement of the relevant financial year. Q 21. In case a person has registration in multiple states? Can he opt for payment of tax under composition levy only in one state and not in other state? Ans. The option to pay tax under composition scheme will have to be exercised for all States. Q 22. What is the effective date of composition levy? Ans. There can be three situations:

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shall mention the words composition taxable person, not eligible to collect tax on supplies at the top of the bill of supply issued by him; and b) he shall mention the words composition taxable person on every notice or signboard displayed at a prominent place at his principal place of business and at every additional place or places of business. Q 24. What is the validity of composition levy? Ans. The option to pay tax under composition levy would remain valid so long as conditions mentioned in section 10 of the CGST Act, 2017 and Rule 3 to 5 of the CGST Rules, 2017 remain satisfied. Q 25. Can a person paying tax under composition levy, withdraw voluntarily from the scheme? If so, how? Ans. Yes. The registered person who intends to withdraw from the composition scheme can file a duly signed or verified application in FORM GST CMP-04. Every person who has filed an application for withdrawal from the composition scheme, may electronically furnish, a statement in FORM GST ITC-01 containi

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e option to pay tax under the composition scheme from the date of the option or from the date of the event concerning such contravention, as the case may be. Q 27. In case the option to pay tax under composition levy is denied by the proper officer, can the person avail ITC on stock after denial? Ans. Yes. ITC can be availed by filing, a statement in FORM GST ITC-01 (containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock) by him on the date on which the option is denied as per order in FORM GST CMP-07, within a period of thirty days from the order. Q 28. Will withdrawal intimation in any one place be applicable to all places of business? Ans. Yes. Any intimation or application for withdrawal in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number. Q 30. Can supplier of Services opt for compos

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Goods and Services Tax – Started By: – Mehak Malhotra – Dated:- 6-7-2017 Last Replied Date:- 24-8-2017 – GST excludes sale of land from its ambit ?But Transferable Development Rights are right to the use of land for the development. Is this covered under gst ?Secondly,If this is covered under GST will this be eligible for Credit ? – Reply By KASTURI SETHI – The Reply = Dear Querist, Yes TDRs are taxable under GST. These fall under declared supplies mentioned in Schedule-II of Section 7 CGST Act

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Goods and Services Tax – GST – Dated:- 6-7-2017 – Erode (TN), Jul 6 (PTI) Textile industries here today commenced a six-day strike demanding abolition of GST on textile goods. More than 10,000 power looms, 5,000 textile retail shops, 400 textile bleaching, dyeing and printing units participated in the strike, industry sources said. After GST was rolled out, Erode Handloom Cloth Merchants Association, Power Loom weavers Association, Bleaching and dyeing units had made a representation to the Cen

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Goods and Services Tax – GST – Dated:- 6-7-2017 – New Delhi, Jul 6 (PTI) Providing relief to SEZs, the government has exempted goods imported by units or developers of special economic zones from integrated goods and services tax (IGST). The central government…hereby exempts all goods imported by a unit or a developer in the Special Economic Zone (SEZ) for authorised operations, from the whole of the integrated tax leviable thereon under…the Customs Tariff Act, 1975 read with section 5 of t

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Goods and Services Tax – Started By: – sanjeev jadhav – Dated:- 6-7-2017 Last Replied Date:- 7-7-2017 – Dear Experts, We are manufacturer of Other Cast articles of Iron / Steel / St-Steel falling under HSN Code No. 73259910 / 73259920 / 73259930 respectively. For some of castings we are making proof machine and finish Machining. We are in confusion about HSN Code for Machined Castings. Can you please help me which HS code will be applicable for Machined castings and rate of GST for machined castings. – Reply By KASTURI SETHI – The Reply = Above Chapter/Heading/Sub-heading Notes/HSN codes are correct for machined castings. Regarding GST rates of machined castings, these are still to be finalized. Checked all sites. These codes for rates are

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ght on the issue. Thanks for his efforts. There is no doubt about classification of the goods i.e. machined castings. Doubt about GST rate arises because all relevant websites (including CBEC's site) misses only 7325 99 10, 73259920, 73259930. I mean to say only 73.25 is missing everywhere. Specific entry is required.In such a situation, the words Not elsewhere specified may not be applicable and may not serve the purpose. Still it is not clear-cut picture. – Reply By MADAN RAHEJA – The Reply = In my opinion, legal provisions are very clear. After 1st July, 2017, when GST became operative, it cannot be said that rates of tax on any goods has not yet been decided. Under Section 7 of IGST Act and Section 9 of CGST Act, on the recommendati

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Kerala CM warns traders jacking up prices post-GST – Goods and Services Tax – GST – Dated:- 6-7-2017 – Thiruvananthapuram, Jul 5 (PTI) The Kerala government today said stern action will be taken against those hiking prices of commodities following the launch of Goods and Services Tax (GST). Chief Minister Pinarayi Vijayan said the government viewed the present increase in prices of commodities very seriously. The government has already established a mechanism to file complaints on increase of prices of commodities, he said in a press release. He added that Kerala has already raised the issue before the Centre. Earlier, state Finance Minister T M Thomas Isaac urged the central government to take steps to check tendency in trade and business

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Goods and Services Tax – GST – Dated:- 6-7-2017 – New Delhi, Jul 5 (PTI) With J-K assembly adopting the SGST bill, Finance Minister Arun Jaitley today said it will benefit the consumers by making goods cheaper and increase revenue for the state. In a series of tweets, the minister congratulated the people of Jammu and Kashmir for passage of the bill by the state assembly. Jammu and Kashmir is the last state to pass the SGST bill. The Goods and Services Tax has already came into effect from July

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 6-7-2017 – This part of the series contains meanings of certain terms covered in Section 2 of the CGST Act, 2017. These are Securities, Services, State, Supplier, Tax period, Taxable Person, Taxable Supply, Taxable Territory, Telecommunication Service, Turnover in State, Usual Place of Residence, Union Territory, Valid Return, Voucher and Works Contract. Securities [Section 2(101)] Securities shall have the same meaning as assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956. Securities shall have the same meaning as in Securities Contracts (Regulation) Act, 1956. As per section 2(h) of the Securities Contracts (Regulation) Act, 1956, securities include- (i) shares, scrips, stocks, bonds, debentures, debenture stock or other marketable securities of a like nature in or of any incorporated company or other body corporate; (ia) derivative; (ib) units or any other instrument issued b

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use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged. The term Services have been defined to mean anything other than the goods. Thus, it would be important to analyse the receipt of any credit / payment on which tax has not been charged and need to determine the basis of non charging of tax as supply of goods and / or supply of services. Only in the cases of non taxability under GST law or goods and services declared exempt in GST law, all the credits / payments may have GST implication. Service shall exclude goods, money and securities. Activities relating to use of money or its conversion by cash or by any other mode (form, currency or denomination) for which separate consideration is charged, will be covered. State [Section 2(103)] 'State' includes Union Territories with legislature. Delhi and Pondicherry are two such States. These shall h

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son who is registered or liable to be registered under CGST law. Persons who are liable for registration are governed by section 22 and section 24 of the Act. Every supplier shall be liable to be registered. Taxable Supply [Section 2(108)] Taxable supply means a supply of goods or services or both which is leviable to tax under this Act. Taxable supplies are liable to tax. Supplies other than non-taxable supplies and exempt supplies are liable to tax Taxable Territory [Section 2(109)] Taxable territory means the territory to which the provisions of this Act apply. Taxable territory means the territory to which GST law would apply. As per Section (1), CGST Act applies to whole of India except the State of Jammu and Kashmir (J &K). Territory which is not taxable is called non-taxable territory. Telecommunication Service [Section 2(110)] Telecommunication service means service of any description (including electronic mail, voice mail, data services, audio text services, video text ser

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f goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess; Turnover in a State or turnover in Union territory means the aggregate value of- (a) all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), (b) exempt supplies made within a State or Union territory, (c) exports of goods and/or services, and (d) inter-State supplies of goods or services or both made from the State or Union territory by a taxable person Turnover excludes taxes, if any charged under the CGST Act, SGST Act, the IGST Act, UTGST and Cess, as the case may be. It may be noted that aggregate turnover does not include the value of inward supplies on which tax is payable by a person on reverse charge basis, value of non-taxable supplies and the value of inward supplies. Usual Place of

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non-resident taxable person or a person paying tax under the provisions of section 10, section 51 or section 52 shall, for every calendar month or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars as may be prescribed, on or before the twentieth day of the month succeeding such calendar month or part thereof. Voucher [Section 2(118)] Voucher means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument. Sometimes vouchers are supplied for a consideration which entitles the recipients of those vo

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Goods and Services Tax – GST – By: – Alok Agarwal – Dated:- 6-7-2017 Last Replied Date:- 23-8-2017 – Reverse charge on specified Goods & Services Section 9(3) of CGST/SGST acts provides that, Government may specify categories of supply of goods or services which shall be paid on reverse charge basis i.e. tax shall be paid by the recipient of such goods or services. In this regards two notifications have been issued providing the list of goods and services, wherein the purchaser/recipient has the liability to pay GST. Goods subject to reverse charge – Notification no. 04/2017 dated 28th June 2017 Description of supply of Goods Supplier of goods Supplier of Goods Recipient of supply Cashew nuts, not shelled or peeled Agriculturist Any registered person Bidi wrapper leaves (tendu) Agriculturist Any registered person Tobacco leaves Agriculturist Any registered person Silk yarn Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn Any register

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t; or (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons; or (g) any casual taxable person. Union Territory Goods and Services Tax Act; or (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons; or (g) any casual taxable person; located in the taxable territory Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority by way of legal services, to a business entity. An individual advocate including a senior advocate or firm of advocates Any business entity located in the taxable territory Services supplied by an arbitral tribunal to a business entity. An arbitral tribunal Any business entity located in the taxable territory Services provided by way of sponsorship to a body corporate or partne

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xable territory. Services supplied by an insurance agent to any person carrying on insurance business An insurance agent Any person carrying on insurance business, located in the taxable territory. Services supplied by a recovery agent to a banking company or a financial institution or a nonbanking financial company. A recovery agent A banking company or a financial institution or a non-banking financial company, located in the taxable territory. Supply of services by an author, music composer, photographer, artist or the like by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary, dramatic, musical or artistic works to a publisher, music company, producer Author or music composer, photographer, artist, or the like Publisher, music company, producer or the like, located in the taxable territory Reverse Charge on Procurement by Registered Person from Unregiste

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e room tariff is less than ₹ 1,000. Section 9(4) won't be applicable since services by a hotel having declared tariff less than ₹ 1,000 per day or equivalent is an exempt service. 3. The Section is applicable to intra state taxable supplies only. As per section 24, in case of inter-state taxable supply, registration is mandatory without any turnover limit. So there could not be any taxable supply from unregistered to registered person under reverse charge in case of inter-state. 4. Supplier should be unregistered whether he is liable to registered or not. 5. Recipient should be registered. Exemption to Section 9(4) Vide Notification 08/2017 dated 28/06/2017, reverse charge provisions would not be applicable if the aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, does not exceed ₹ 5000 in a day In our view, the above limit of ₹ 5000 is only for taxable sup

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s from the date of issue of invoice by the supplier If it is not possible to determine the time of supply under (a) or (b), the time of supply shall be the date of entry in the books of account of the receiver of service. Input tax credit on reverse charge supplies Tax paid on reverse charge basis will be available for input tax credit if such goods and/or services are used in the course or furtherance of business. The service recipient (i.e., who pays reverse tax) can avail input tax credit Invoice in case of reverse charge As per section 31(3)(f), person discharging GST liability under reverse charge under section 9(3) or 9(4) shall issue an invoice in respect of goods or services or both received by him from the supplier. Further as per 31(3) (g) shall issue a payment voucher at the time of making payment to the supplier. – Reply By SUDHIR KINHALE – The Reply = Dear Sir, Self invoice U/s sec 9 (3) & 9 (4) of GST whether shown in GSTR1 or GSTR-2 ? – Reply By yateen vyas – The Rep

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 6-7-2017 Last Replied Date:- 14-7-2017 – Compoundable offence Compoundable offences are those offences where, the complainant (one who has filed the case, i.e. the victim), enter into a compromise, and agrees to have the charges dropped against the accused. It consisted of a prosecutor or victim of an offence accepting anything of value under an agreement not to prosecute, or to hamper the prosecution of, a felony. To compound , in this context, means to come to a settlement or agreement. . Under the common law, compounding a felony was punishable as a misdemeanor. It is a short cut method to avoid litigation. In case of compounding, the accused need not appear personally and can be discharged on payment of composition fee which cannot be more than the maximum fine leviable under the relevant provision. All tax laws, company laws are having the provisions for compounding of offence. The GST is having no exception to th

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oth without issue of any invoice, in violation of the provisions of this Act or the rules made there under, with the intention to evade tax; (b) issues any invoice or bill without supply of goods or services or both in violation of the provisions of this Act, or the rules made there under leading to wrongful availment or utilization of input tax credit or refund of tax; (c) avails input tax credit using such invoice or bill referred to in clause (b); (d) collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due; (e) evades tax, fraudulently avails input tax credit or fraudulently obtains refund and where such offence is not covered under clauses (a) to (d); (f) falsifies or substitutes financial records or produces fake accounts or documents or furnishes any false information with an intention to evade payment of tax due under this Act; a person who has been allowed to compound once in respect

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; [Section 132(1)(k); any other class of persons or offences as may be prescribed. Any compounding allowed shall not affect the proceedings, if any, instituted under any other law. Compounding shall be allowed only after making payment of tax, interest and penalty involved in such offences. Section 139(2) provides that the amount for compounding of offences shall be such as may be prescribed, subject to the minimum amount not being less than ₹ 10,000/- or 50% of the tax involved, whichever is higher and the maximum amount not being less than ₹ 30,000/- or 150% of the tax whichever is higher. Section 139(3) provides that on payment of such compounding amount no further proceedings shall be initiated under this Act against the accused person in respect of the same offence and any criminal proceedings, if already initiated in respect of the said offence, shall stand abated. Procedure Rule 162 provides the procedure for compounding of offences. The following is the procedure- A

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able to be paid have been paid in the case for which the application has been made; The applicant shall pay the compounding amount as ordered by the Commissioner within a period of 30 days from the date of receipt of the order and furnish the proof of such payment to the Commissioner; If the applicant fails to pay the compounding amount within 30 days from the date of receipt of the order, the order shall be vitiated and be void; The immunity granted to the applicant may be withdrawn at any time by the Commissioner if he is satisfied that the such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence; Then the applicant may be tried for the offence with respect to which immunity was grantedor for any other offence that appears to have been committed by him in connection with the compounding proceedings and the provisions of this Act shall apply as if no such immunity had been granted. – Reply By KASTURI SETHI – The Repl

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Goods and Services Tax – Started By: – Amal Raj – Dated:- 6-7-2017 Last Replied Date:- 6-7-2017 – For computer rental service what will be the GST % and for the same is there any excemption with respect to turnover – Reply By Kishan Barai – The Reply = 18% if >20,00,000 turnover or more – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Exemption is available if your annual transaction is within ₹ 20 lakhs. If it exceeds you are liable to levy GST and the rate is 18%. – Discussion-Forum –

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Customs – 10/2017 – Dated:- 6-7-2017 – Instruction No. – 10/2017-Customs F. No. 450/119/2017-cus.IV Government of India Ministry of Finance Department of Revenue (Central Board of Excise & Custom) New Delhi dated the 6th July, 2017 To All Pr. Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive) All Pr. Chief Commissioners /Chief Commissioners of Customs and Central Excise All Pr. Commissioners/Commissioners of Customs/Customs (Preventive) Madam/Sir, Subject: GSTIN requirement for the purpose of import & export-reg. Instances have been brought to the notice of the Board that there is some confusion regarding requirement of GSTIN for importers and exporters at the time of import and export of the goods. This is res

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GST – States – S.R.O. No. 323/2017 – Dated:- 6-7-2017 – FINANCE DEPARTMENT NOTIFICATION The 6th July, 2017 S.R.O. No.323/2017 – In exercise of the powers conferred by sub-section (1) of section 9 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following amendments in the notification of the Government of Odisha in the Finance Department, No.19829-FIN-CT1-TAX-0022-2017, published in the Extraordinary, issue No.1133 of the Odisha Gazette dated the 29th June, 2017 bearing SRO number 295/2017, namely:- 2. In the said notification,- (i) in Schedule I – 2.5%, after serial number 182 and the entries relating thereto, the f

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GST – States – ERTS (T) 1/2015/197 – Dated:- 6-7-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Circular Dated Shillong, the 6th July, 2017 No. ERTS (T) 1/2015/197 This is for general information of all Government Departments and Local Bodies procuring supplies of goods and services or both, that the Meghalaya Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 do not have a provision for issuance of Tax Clearance Certificate.

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GST – States – F.1-11 (91)-TAX/GST/2017 (Part-V) – Dated:- 6-7-2017 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1-11 (91)-TAX/GST/2017 (Part-V) Dated, Agartala, the 06th July, 2017. NOTIFICATION ln exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No.9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:- (1) These ru

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GST – States – FIN/REV-3/GST/1/08 (Pt-1) “X” – Dated:- 6-7-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (Revenue Branch) F.NO. FIN/REV-3/GST/1/08 (Pt-1) X Kohima, the 6th July, 2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Nagaland Goods and Services Tax (Third Amendment) Rules, 2017. (2) They shall come into force with effect from the 1st day of July, 2017. 2. In the Nagaland Goods and Services Tax Rules, 2017, (i) 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 (2), after the words integrated tax , for the brackets and figure (2) , the brackets and figure (3) shall be substituted; (c) in sub-rul

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re 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 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

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8, the following shall be inserted, 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 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 the owner or the custodian of goods, from whose custody such goods or things are seized, the

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oods 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 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 o

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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 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

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ied 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 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 admi

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tice 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 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 directi

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e 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 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 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 a

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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 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

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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. (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 tha

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ly, bid for, acquire or attempt to acquire any interest in the property sold. 149. Prohibition against sale on holidays.-No sale under the rules under the provision of 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 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 prohibitin

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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 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

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9, 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 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 pe

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ct, 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 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 Commis

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objection, release the said property by 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 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 applicat

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ation 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 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 the Act shall apply as if no such immunity had been granted. ; (vii) for FORM GST-RFD-01, FORM GST

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GST – States – 1221-F.T. – Dated:- 6-7-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1221-F.T. Dated Howrah, the 6th day of July, 2017 In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the West Bengal 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 West Bengal Goods and Services Tax Rules, 2017, (i) in rule 44,- (a) in sub-rule (2), for the words integrated tax and State tax , the words State tax, central 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 State tax, central tax, Union territory tax and inte

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s 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 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 sha

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eading, for the word agent , the word job-worker shall be substituted; (viii) after rule 138, the following shall be inserted, 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 authorization 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 o

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ds 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 State tax and central tax 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 good

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hereof 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 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 conclud

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y 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 State Government or the Central 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 State Government or the Central 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 recove

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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 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 p

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he 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 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 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) i

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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 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

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perty, 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. (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: Provi

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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 under the provision of 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 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 attache

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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 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

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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 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 pers

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) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Ordinance or the Integrated Goods and Services Tax Act, 2017 or the Central Goods and Services Tax Act, 2017; (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 attached is of perishable or hazardous nature, and if the t

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g 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 Ordinance 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 the concerned officer with reference to the parti

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ceipt 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 Ordinance shall apply as if no such immunity had been granted. ; (ix) for FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM GSTRFD-06, FORM GST-RFD-07 and FORM GST-RFD-

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GST – States – FIN/REV-3/GST/1/08 (Pt-1) “U” – Dated:- 6-7-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1) U Dated Kohima, the 6th July 2017 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 1 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to s

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GST – States – FIN/REV-3/GST/1/08 (Pt-1) “W” – Dated:- 6-7-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1) W Dated Kohima, the 6th July 2017 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08 (Pt-1) D dated the 30th June 2017, namely:- 2. In the said notification,- (i) in Schedule I – 2.5%,after serial number 182 and the entries relating thereto, the following serial numbers and entries shall b

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GST – States – CHD/0092/2015-2017 – Dated:- 6-7-2017 – GOVERNMENT OF PUNJAB DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS CORRIGENDUM The 6th July, 2017 In the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017), published in the Punjab Government Gazette (Extraordinary) dated the 23rd June, 2017, at the end of Schedule III, FOR "Explanation.- For the purposes of paragraph 2, the term "court" includes District Court, High Court and Supreme Court", READ Explanati

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Goods and Services Tax – GST – Dated:- 5-7-2017 – Bikaner, Jul 5 (PTI) Union Minister of State for Finance Arjun Ram Meghwal has assuaged the concerns of traders over the implementation of the Goods and Services Tax (GST), saying that it would benefit the country's economy. He said that the country was undergoing to rapid changes and the GST would create an integrated market at the national level. The implementation of the GST will bring investment and increase exports. A single tax system

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Goods and Services Tax – GST – Dated:- 5-7-2017 – New Delhi, Jul 5 (PTI) The government has increased the number of consumer helplines on GST from 14 to 60, with specially trained professionals handling queries related to the new indirect tax regime. The government wants that the benefits of decreased prices, after the imposition of the GST, should reach the common man. For this we have increased the number of consumer helplines to 60, Food and Consumer Affairs Minister Ram Vilas Paswan told reporters here. Earlier, there were 14 national consumer helplines, he said, adding that now professionals have been trained specifically to address the concerns of consumers related to the Goods and Service Tax (GST). The contact number of the nationa

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Section 149 – Gujarat SGST – MISCELLANEOUS – Gujarat Goods and Services Tax Act, 2017 – Section 149 – Goods and services tax compliance rating. 149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act. (2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed. (3) The goods and services tax compliance rat

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Goods and Services Tax – Started By: – Narendra Soni – Dated:- 5-7-2017 Last Replied Date:- 6-7-2017 – Dear experts,Kindly suggest, whether GST is applicable on used empty cartoons/bobbins/corrugated boxes at the time of sale, if yes, GST rates please. – Reply By KASTURI SETHI – The Reply = Dear Querist, Before 1.7.17, these were exempted by way of Board's circular based on the judgement of Supreme Court. At present, the extract of CBEC's FAQs will be helpful to you for arriving at some

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