Author: admin_gst

Rule 139 – Rules – Inspection, Search and Seizure – Central Goods and Services Tax Rules, 2017 – Rule 139 – Chapter – XVII Inspection, Search and Seizure Inspection, search and seizure.- 1[139. (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

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Goods and Services Tax – Started By: – Kishan Barai – Dated:- 5-7-2017 Last Replied Date:- 16-7-2017 – My friend has a trading shop of tools & nut bolts, he registered in GST as his turn over was above 20,00,000 INR , now many small carpenter , garage owner , home decor biz came to his shop for purchasing tools & nut bolts & my friend billed them after a month. Every time when they come to buy he give them chalan with bill to be paid & they pay Complete bill with tax after a mon

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Rule 96A – Rules – Refund – Central Goods and Services Tax Rules, 2017 – Rule 96A – 1[96A. 4[Export] of goods or services under bond or Letter of Undertaking.- (1) Any registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of – (a) fifteen days after the expiry of three months, 2[or such further period as may be allowed by the Commissioner,] from the date of issue of the invoice for export, if the goods are not exported out of India; or (b) fiftee

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1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.] (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 withdra

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Goods and Services Tax – Started By: – sachin patil – Dated:- 5-7-2017 Last Replied Date:- 23-7-2017 – what is hsn code & gst rate for1. manufacturing pattern for foundry ( metal foundry) with material.2.manufacturing pattern for foundry ( metal foundry) without material.3.job work done on labour charges base( machining of automobile components batch qty.) – Reply By vk agarwal – The Reply = 1. For 1 , pl refer to CGST rate schedule under chapter 84. 2. For 2, it is a job-work and hence 18%

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whether consignment sales agent can opt for composition scheme – Goods and Services Tax – Started By: – vivek mb – Dated:- 5-7-2017 Last Replied Date:- 6-7-2017 – hi all whether subagent who is buying

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Section 149 – Madhya Pradesh SGST – MISCELLANEOUS – Madhya Pradesh Goods and Services Tax Act, 2017 – Section 149 – 149. Goods and services tax compliance rating. (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

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Goods and Services Tax – GST – By: – Bimal jain – Dated:- 5-7-2017 – Dear Professional Colleague, Red-carpet entry of GST from July 1, 2017 and gist of the various GST Notifications India will now have one tax. GST is actually a Good and Simple Tax…… Hon ble Prime Minister, Shri Narendra Modi When the clock struck midnight on June 30, 2017, the Country India witnessed the biggest indirect tax reform namely Goods and Services Tax ( GST ) receiving a red carpet welcome in Parliament s Central Hall. It was a luxury welcome for the long-awaited GST, ending a 14-year struggle to enlist political support for a move that will replace around 17 federal and state levies and unify a country of 1.3 billion people into one of the world s biggest common markets. Today is indeed a memorable and historic day for Country India. Gist of the various GST Notifications: Recently, the Government has released various Notifications under CGST, UTGST and IGST for giving kick start to the mammot

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re than rupees one crore fifty lakhs and upto rupees five crores 2 More than rupees five crores 4 The Government has fixed the rate of interest for the following cases as mentioned in table below:- Serial No. Description Rate of Interest In case of non-payment of tax amount 18 In case of undue or excess claim of input tax credit or undue or excess reduction in output liability 24 In case refund is withheld and which as a result of appeal or further proceedings is sanctioned 6% In case of refund not granted within 60 days from the date of making application for refund 6% In case of refund not granted within 60 days from the date of receipt of application filed consequent to an order passed by an adjudicating authority or Appellate Authority or Appellate Tribunal or Court 9% The Government has prescribed the list for the goods on which GST is applicable on reverse charge basis. S.No. Tariff item, sub-heading, heading or Chapter Description of supply of Goods Supplier of goods Recipient o

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t of such supply from any or all the un-registered suppliers is upto ₹ 5,000 in a day. The registered person may issue a consolidated invoice at the end of a month for all supplies from unregistered suppliers covered under RCM, where the aggregate value of such supplies exceeds ₹ 5,000 from anyor all the suppliers. The Government has exempted intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the GST on the value of outward supply of such second hand goods, from any supplier, who is not registered, from the whole of the tax leviable thereon under RCM. The Government has exempted intra-State supplies of goods/services received by a TDS deductor, from any supplier, who is not registered, from the whole of the tax leviable under RCM, subject to the condition that the deductor is not liable to be registered otherwise than under the category of mandatory registration The rate of tax on servic

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nsideration has been received after issuance of completion certificate. The word room tariff & room rent as mentioned in the rate schedules approved by the GST council has been replaced declared tariff . With effect of this amendment, the GST rate applicable on room rent shall be determined based on declared tariff. However, tax shall be levied on the transaction value. The Government notifies that in case of following categories of services, the GST on supplies shall be paid by the electronic commerce operator – Services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle Services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, except where the person supplying such service through electronic commerce operator is liable for registration under GST Act. 12. Rate of GST on fertilisers has been reduced from 12% to 5%. Hope the information will a

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Goods and Services Tax – GST – By: – V ALAGAPPAN – Dated:- 5-7-2017 – In the first list of GST rates for goods, there was a small confusion as cereals at SL.No: 10 was taxable at NIL rate, (other than those put up in their containers and bearing a Registered brand name) , but the rate for unit packed branded cereals was not given. But everybody came to a conclusion that packed cereals would be taxed at 5%. On the meeting held on 3rd June, 2017 the council fixed the rate at 5%. The following cereals fall under Chapter 10: 1001 Wheat and meslin 1002 Rye 1003 Barley 1004 Oats 1005 Maize (Corn) 1006 Rice 1007 Grain sorghum 1008 Bulk wheat, millet and canary seed, other cereals such as Jawar, Bajara, Ragi Now, tax on Rice has brought a lot of c

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antities were packed in plastic bags, not sealed and not containing preprinted quantities the same cannot be treated as unit container. Hence when quantity is preprinted, quantities packed are uniform and packing is sealed, GST is payable on rice. When pizza was packed in cartons and transported for delivery as per order it was held not as unit container. When pasta was packed in 10Kg packs and two such packs were packed in a large pack, it was held as unit packing. Also when pickles sold in sachets, containing predetermined quantity was held as unit packing. What is registered brand? As per the CBEC classification Fro.B-4/2/2001-TRU dated 02-03-2001 Registered Brand name means a brand name registered under the Trade and Merchandise Mark Ac

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Goods and Services Tax – GST – Dated:- 5-7-2017 – The Union Minister of State (Independent Charge) for Development of North Eastern Region (DoNER), MoS PMO, Personnel, Public Grievances, Pensions, Atomic Energy and Space, Dr Jitendra Singh has said that the GST rollout and re-monetization are among the major bold initiatives of the Central Government. Addressing the 43rd Advanced Professional Programme in Public Administration organized by the Indian Institute of Public Administration (IIPA) here yesterday with the support of Department of Personnel & Training (DoPT), he said these initiatives could be carried forward successfully because of the people s faith in the sincerity and commitment of the Prime Minister Shri Narendra Modi. In

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his would be to their benefit and help the future of their children. Dr Jitendra Singh said that any future agenda or policy planning will have to be based on the aspirations of the youth of the country. He also suggested that the training programmes in Public Administration should keep on board youth representatives whose inputs could determine the agenda, both for governance as well as public service. Living up to the pragmatism and aspiration of New India , Dr Jitendra Singh said, the Central Government has scrapped nearly 1,500 such rules and laws, which had turned obsolete and were no longer relevant. At the same time, to make governance more youth centric, revolutionary decisions like self-attestation of certificates and abolition of

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Goods and Services Tax – GST – Dated:- 5-7-2017 – Department of Revenue, Government of India and the Central Board of Excise & Customs (CBEC) are organizing GST- Ki -Master Class for six days, as per the following schedule – S. No. Topic Date & Time Hindi English 1 Registration and Migration 1630 hrs to 1730 hrs on 06/07/2017 1630 hrs to 1730 hrs on 10/07/2017 2 Transition and Invoice Making 1630 hrs to 1730 hrs on 07/07/2017 1630 hrs to 1730 hrs on 11/07/2017 3 Composition and Record K

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Sample goods Sale – Goods and Services Tax – Started By: – jay mataji – Dated:- 5-7-2017 Last Replied Date:- 5-7-2017 – How to issue sample goods sale invoice?Is it covered under reverse charge?Who wi

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Goods and Services Tax – Started By: – Kishan Barai – Dated:- 5-7-2017 Last Replied Date:- 7-7-2017 – Suppose A does job work of B , then do A have to pay GST on B Goods at the time of receiving goods from B to A [Stock Transferred]. It is obvious that A will charge 18% GST for his services but what if A is URD & B is Registered Dealer ?? It is obvious that B will pay 18% reverse charge of GST but what about stock Transferred. Kindly elaborate both the senerios considering A as Registered Dealer & URD Thank You – Reply By M RAJKUMAR – The Reply = According to Section 143(1) of Goods and Services Tax Act, 2017, 1. A registered person may under intimation and subject to such conditions as may be prescribed, send any inputs or capital

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Goods and Services Tax – Started By: – Kishan Barai – Dated:- 5-7-2017 Last Replied Date:- 13-7-2017 – How to surrender GST code, no guidelines or procedure available online ??The person has got GST migration from Service Tax Code having income of 10,00,000 or more but Bellow 20,00,000 . Now please elaborate how to surrender GST code online with step by step procedure – Reply By MARIAPPAN GOVINDARAJAN – The Reply = You may apply for cancellation of the certificate. – Discussion-Forum – Knowledg

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Goods and Services Tax – Started By: – N Balachandran – Dated:- 5-7-2017 Last Replied Date:- 7-7-2017 – Sir,The Electrical Energy Produced through Wind Mills, Solar Power & Thermal Power is subject to GST or not? if presume that, Electrical Energy is out of GST and not required to pay GST on sale of Energy. My understanding is correct or not? please confirmregardsN.Balachandran – Reply By KASTURI SETHI – The Reply = Your understanding is correct. – Reply By yateen vyas – The Reply = We are

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GST – 17/2017 – Dated:- 5-7-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 17/2017 -Integrated Tax (Rate) New Delhi, the 5th July, 2017 G.S.R. 834 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby rescinds, except as respects things done or omitted to be done before

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GST – 18/2017 – Dated:- 5-7-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 18/2017 -Integrated Tax (Rate) New Delhi, the 5th July, 2017 G.S.R. 835 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do and on the recommendations of the Council, hereby exempts services imported b

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Goods and Services Tax – 3/3/2017 – Dated:- 5-7-2017 – Circular No. 3/3/2017 – GST F. No. 349/75/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 5th July, 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)/ Director General of Systems Madam/Sir, Subject: Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg. In exercise of the powers conferred by clause (91) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with Section 20 of the Integrated Goods and Services Tax Act (

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(5) and (9) of Section 67 ii. Sub-section (1) and (2) of Section 71 iii. Proviso to section 81 iv. Proviso to sub-section (6) of Section 129 v. Sub-rules (1),(2),(3) and (4) of Rule 139 vi. Sub-rule (2) of Rule 140 3. Deputy or Assistant Commissioner of Central Tax i. Sub-sections (5), (6), (7) and (10) of Section 54 ii. Sub-sections (1), (2) and (3) of Section 60 iii. Section 63 iv. Sub-section (1) of Section 64 v. Sub-section (6) of Section 65 vi. Sub-sections (1), (2), (3), (5), (6), (7), (9), (10) of Section 74 vii. Sub-sections (2), (3), (6) and (8) of Section 76 viii. Sub-section (1) of Section 79 ix. Section 123 x. Section 127 xi. Sub-section (3) of Section 129 xii. Sub- sections (6) and (7) of Section 130 xiii. Sub- section (1) of

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47 xxxiv. Sub-rules(1),(2) and (3) of Rule 151 xxxv. Rule 152 xxxvi. Rule 153 xxxvii. Rule 155 xxxviii. Rule 156 4. Superintendent of Central Tax i. Sub- section (6) of Section 35 ii. Sub-sections (1) and (3) of Section 61 iii. Sub-section (1) of Section 62 iv. Sub-section (7) of Section 65 v. Sub-section (6) of Section 66 vi. Sub-section (11) of Section 67 vii. Sub-section (1) of Section 70 viii. Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 73 ix. Sub-rule (6) of Rule 56 x. Sub-rules (1), (2) and (3) of Rule 99 xi. Sub-rule (1) of Rule 132 xii. Sub-rule (1), (2), (3) and (7) of Rule 142 xiii. Rule 150 5. Inspector of Central Tax i. Sub-section (3) of Section 68 ii. Sub- rule (17) of Rule 56 iii. Sub- rule (5) of Rule

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Customs – 64/2017 – Dated:- 5-7-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 64/2017- Customs New Delhi, the 5th July, 2017 G.S.R. 833 (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts all goods imported by a unit or a developer in the Special Economic Zone for authorised operati

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GST – F. No. 334/1/2017 –TRU – Dated:- 5-7-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CORRIGENDUM New Delhi, the 5th July, 2017 G.S.R. 838 (E). – In the English version of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 8/2017-Integrated Tax (Rate), dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 683 (E), dated the 28th June, 2017, i

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GST – States – EST/1/jurisdiction/B. 2168 – Dated:- 5-7-2017 – NOTIFICATION Commissioner of State Tax Gujarat State, Ahmedabad Dated the 5th July 2017 No. EST/1/jurisdiction/B. 2168 In exercise of the power conferred under sub-section (3) of section 5 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Commissioner of State tax hereby delegates all the functions under the said Act to the Special Commissioner of State tax and the Additional Commissioners of State tax for carry

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GST – States – 04-A/2017 – Dated:- 5-7-2017 – FINANCE SECRETAIRAT NOTIFICATION (4-A/2017) No. FD 47 CSL 2017, Bengaluru, Dated: 05-07-2017 PREAMBLE: In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendations of the Council, the Government of Karnataka hereby makes the following rules to amend the Karnataka Goods and Services Tax Rules, 2017, published in Notification No. FD 47 CSL 2017 (No. 4/2017) dated 29.06.2017, in Part IV-A of the Karnataka Gazette Extraordinary No. 611 dated 29th June 2017, namely:- Rules 1. Title and commencement.- (1) These rules may be called the Karnataka Goods and Services Tax (Amendment) Rules, 2017. (2) They shall come into force with effect from the 1st day of July, 2017. 2. Amendment of rule 44. – In rule 44 of the Karnataka Goods and Services Tax Rules, 2017 (herewith referred to as the said rules),- (a) in sub-rule (2), for the words integrated tax and central

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

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serted 6. Insertion of new Chapters XVII, XVIII and XIX. – After rule 138 of the said rules, 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 ow

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may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable. Explanation.- For the purposes of the rules under the provisions of this Chapter, the applicable tax shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (Central Act 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 t

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tion (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable. (2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 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 subsection (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

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the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79. Explanation.-For the purposes of this rule, specified officer shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the 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 sel

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to make the payment of the full amount, as the case may be. (5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12. (6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the 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 sec

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shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due: Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter 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 th

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deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share. (6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the 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 objec

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

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duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold. 149. Prohibition against sale on holidays.-No sale under the rules 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-incharge 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 prope

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ment shall be deemed as paid to the defaulter. 152. Attachment of property in custody of courts or Public Officer.-Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable. 153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the 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

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r. 155. Recovery through land revenue authority.- Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue. 156. Recovery through court.- Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer 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 aga

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under the Act or the Central Goods and Services Act, 2017 or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on; (b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Central Goods and Services Act, 2017 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

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may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said 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 comp

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

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Customs – 12/2017 – Dated:- 5-7-2017 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS AIRPORT AND AIR CARGO COMMISSIONERATE II Floor, AIR INDIA SATS AIR FREIGHT TERMINAL KEMPEGOWDA INTERNATIONAL AIRPORT, BENGALURU – 560300. C No VIII/48/90/2017 Air Cus Tech. Dated 05.07.2017 PUBLIC NOTICE No. 12/2017 Sub: Fixation of Brand Rate of drawback under Rule 6 and Rule 7 of the Customs, Central Excise Duties & Service Tax Drawback Rules, 1995 in the GST scenario – Reg. **** Attention of the trade and industry, exporters, Importers and other stake holders is invited to Circular No 23/2017 issued vide file No 609/46/2017-DBK dated 30.06.2017 on the above mentioned subject. 2. As you are aware, in terms of Rule 6 and Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the work pertaining to fixation of Brand rate of Drawback is undertaken by the Central Excise Commissionerate having jurisdiction over the factory where export goods are manufactured. In this con

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amending the Drawback Rules, 1995 vide Notification No. 58/2017-Cus (N.T.) dated 29.6.2017. For exports made during this transition period, the exporter can claim All Industry Rate (AIR) or Brand rate of drawback for Customs, Central Excise Duties and Service Tax subject to certain additional conditions. These conditions aim to ensure that the exporter simultaneously does not avail input tax credit of Central Goods and Services Tax (CGST) or Integrated Goods and Services Tax (IGST) on the export goods or on inputs and input services used in manufacture of export goods or claim refund of IGST paid on export goods. Further, an exporter claiming drawback during transition period as per extant duty drawback provisions shall also be barred to carry forward Cenvat credit in terms of the CGST Act, 2017 on the export goods or on inputs or input services used in manufacture of export goods. The exporter also has to give the prescribed declaration and certificates (similar to declaration and ce

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Commissioner of Customs having jurisdiction over any one of the places of export. Accordingly, Rule 6 and Rule 7 ibid have been suitably amended vide Notification No. 58/2017-Cus (N.T.) dated 29.6.2017. 5. All Circulars/instructions issued till date w.r.t. fixation of Brand rate shall mutatis mutandis apply for work of fixation of Brand rate to be done by Customs formations in the GST scenario. However, verification of data given in the application if so required shall be got done through the Customs formation having jurisdiction over the factory where the export goods have been manufactured. 6. From 1.7.2017, all fresh applications for Brand rate of drawback irrespective of date of export will be dealt as per these guidelines. The applications already filed with existing Central Excise formations prior to 1.7.2017 and pending shall be transferred along with all relevant documents to the Principal Commissioner/Commissioner of Customs having jurisdiction over the place of export. In cas

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Customs – PUBLIC NOTICE NO. 146/2017 – Dated:- 5-7-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS CHENNAI VIII (GENERAL) CUSTOM HOUSE, NO.60 RAJAJI SALAI, CHENNAI – 600 001 F.No.S.Misc.22/2017 Date: 05/07/2017. PUBLIC NOTICE NO. 146/2017 Sub: GST-KI Master Class Kind attention of Importers / Exporters, Customs Brokers and Trade is invited regarding implementation of GST. It is informed that Department of Revenue and CBEC are organizing GST-Ki-Master Class for six days as per the following table S

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Customs – PUBLIC NOTICE No. -86/2017 – Dated:- 5-7-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT-II) NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI – 400001. F. No. S/26-Misc-54 /2017 DBK Date: 05.07.2017 PUBLIC NOTICE No. -86/2017 Sub: Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST scenario. Attention of the Trade is invited to Board s Circular No. 24/2017- Customs issued vide F. No. 609/46/2017-DBK dated 30.06.2017. 2. Attention is invited to Board s Circular No. 43/2007-Customs dated 5.12.2007 and Circular No. 39/2010-Customs dated 15.10.2010 which inter alia prescribe that in respect of drawback claims by a DTA supplier for supplies made to SEZ Unit or developer, when accompanied by a disclaimer, the

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t or developer, if required, shall also be done by the office of said Principal Commissioner/ Commissioner. This shall apply to all fresh applications/ claims filed from 1.7.2017 onwards. 4. The applications/ claims which have already been filed up to 30.6.2017 and are pending with jurisdictional Central Excise formations shall be transferred to the Principal Commissioner/Commissioner of Customs/ Customs (Preventive) having jurisdiction over the DTA supplier. For smooth transition of above cited work to Customs formations, it is essential that transfer of documents is undertaken carefully and in close coordination with Customs authorities concerned without disruption, delay etc. 5. The extant instructions regarding processing etc. of drawba

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Customs – PUBLIC NOTICE No. – 85/2017 – Dated:- 5-7-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT-II) NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI – 400001. F. No. S/26-Misc-54 /2017 DBK Date: 05.07.2017 PUBLIC NOTICE No. – 85/2017 Sub: Fixation of Brand Rate of drawback under Rule 6 and Rule 7 of the Customs, Central Excise Duties & Service Tax Drawback Rules, 1995 in the GST scenario. Attention of the Trade is invited to Board s Circular No. 23/2017- Customs issued vide F. No. 609/46/2017-DBK dated 30.06.2017. 2. As you are aware, in terms of Rule 6 and Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the work pertaining to fixation of Brand rate of Drawback is undertaken by the Central Excise Commissionerate having jurisdiction over the factory where export goods are manufactured. In this context, Board s Circular No. 14/2003-Cus dated 6.3.2003, DO letter No. 609/110/2005-DBK dated 26.8.2005, Instruction No. 603/01/2011-DBK dated 11.10.2013,

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

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ion No. 58/2017-Cus (N.T.) dated 29.6.2017. 5. All Circulars/instructions issued till date w.r.t. fixation of Brand rate shall mutatis mutandis apply for work of fixation of Brand rate to be done by Customs formations in the GST scenario. However, verification of data given in the application if so required shall be got done through the Customs formation having jurisdiction over the factory where the export goods have been manufactured. 6. From 1.7.2017, all fresh applications for Brand rate of drawback irrespective of date of export will be dealt as per these guidelines. The applications already filed with existing Central Excise formations prior to 1.7.2017 and pending shall be transferred along with all relevant documents to the Principal Commissioner/ Commissioner of Customs having jurisdiction over the place of export. In case an already filed application relates to exports from multiple places, the application should be transferred to the Principal Commissioner/ Commissioner of C

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