Author: admin_gst

Eligbility of Input Credit
Query (Issue) Started By: – N Balachandran Dated:- 17-8-2017 Last Reply Date:- 17-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Sir,
Can u please confirm whether the GST charged by IRCTC for Train ticket is eligible for Input credit . Is there any restriction to avail the credit of GST paid on purchasing the Train tickets?
Regards
N.Balachandran
Reply By Vamsi Krishna:
The Reply:
There is an option given while booking ticket in IRCTC , you can u

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REVERSE CHARGE REGARDING 3B GSTR RETURN
Query (Issue) Started By: – nandankumar roy Dated:- 17-8-2017 Last Reply Date:- 17-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
PL CLARIFY IN SHORT REGARDING 3B GSTR RETURN EARLIER SHOWN AT POINT 3 (D) FIGURE REVERSE CHARGE OF GTA AND URD PUR GST AMT CAN BE TAKEN AS ELIGIBLE ITC AT POINT 4(3) IN CASE OF MFG UNIT AND GST WHETHER IT WILL BE ONLY ON CGST AND SGST OR CAN BE BE SHOWN IN IGST. REGARDS, N K ROY
Reply By Vamsi Krishna:
The Reply:
RCM can be availed for both Intra & Inter state supplies.
Liability of GST payable under reverse charge must be calculated as under:
Identify the purchases made from unregistered persons to determine the reverse charge liability
a) Segregatin

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ons;
i) Identifying the classification code for such supplies
j) Apply the appropriate rate of tax and compute GST payable on purchases from
unregistered persons;
k) Identify supplies notified to be taxable under reverse charge. For ex: advocates, GTA,
sponsorships;
l) Identifying the classification code for such supplies;
m) Apply the appropriate rate of tax and compute GST payable on notified supplies under
reverse charge;
n) In case of e-commerce operator the above calculation needs to be done for shifting of
charge also.
o) Raise a consolidated monthly invoice mentioning all the taxable supplies subject to
reverse charge as per the mandatory requirement of a tax invoice.
Once the above calculation is performed, total taxabl

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CLARITY IN RETURN 3BGSTR REGARDING REVESE POSTING AND THEN CREDIT THE SAME
Query (Issue) Started By: – nandankumar roy Dated:- 17-8-2017 Last Reply Date:- 18-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
DEAR SIR,
PLEASE CLARITY IN RETURN 3BGSTR OF MEDICINE MGF CO REGARDING POSTING OF 3(D) SECTION IMPORT OF SERVICE WHERE HAVE TO POST 5% ON TOTAL FIGURE OF GTA BILL U/S 9(3) AT PLACE IMPORT OF SERVICE AND UNREGISTERED PURCHASE EXPENCE- % OF TOTAL FIGURE AS PER U/S9(4) ON EXMPLE

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ZERO RATED SUPPLY WITH EXPORT PROCEDURES (BOND/LUT OR REFUND ROUTE) – Part-I
By: – CASanjay Kumawat
Goods and Services Tax – GST
Dated:- 17-8-2017

The purpose of this article is to create awareness about the most interesting concept under GST. This article deals with the concept of zero rated supply, i.e., exports of goods and/ or services and supply to SEZ.
Zero rated supply [Section 16(1) of the IGST Act, 2017]
As per section 2 (23) of the IGST Act, 2017, “zero-rated supply” shall have the meaning assigned to it in section 16 of the IGST Act, 2017. As per section 16 of the IGST Act, 2017, “zero rated supply” means any of the following supplies of goods or services or both, namely:
(i) export of goods or services or both; or
(ii) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit.
Accordingly, if a person who is engaged in export of goods and/or services or supplies of goods and/or services to a SEZ unit or S

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of section 2 of the Special Economic Zones Act, 2005;
4. As per section 2(20) of the IGST Act, 2017, “Special Economic Zone developer” shall have the same meaning as assigned to it in clause (g) of section 2 of the Special Economic Zones Act, 2005 and includes an Authority as defined in clause (d) and a Co-Developer as defined in clause (f ) of section 2 of the said Act.
Input tax credit of inputs/inputs services/capital goods [Section 16(2) of the IGST Act, 2017]
Section 16(2) of the IGST Act, 2017, subject to the provisions of section 17(5) of the CGST Act, credit of input tax may be availed for making zero-rated supplies, notwithstanding that such supply may be an exempt supply.
A registered supplier of zero rated supplies can avail the credit of the inputs/input services/capital goods used for making zero rated supply. Availment of the credit of input tax would be subject to restrictions as specified in section 17(5) of the CGST Act, 2017, i.e., motor cab, construction/WCT serv

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tions, namely,-
(a) Letter of undertaking/Bond
(b) Pay IGST and claim refund
(a) Letter of undertaking/Bond
An exporter is required to take the letter of undertaking/Bond for export of goods and/or services without payment IGST. It will reduce the working capital requirement of the exporter. Procedure to obtain letter of undertaking/Bond and to claim the refund of unutilized input tax credit are as follows:
* Procedure to obtain letter of undertaking/Bond
The CBEC (GST Policy Wing) vide Circular No. 4/4/2017-GST dated 07.07.2017, has clarified as under:
(i) As per rule 96A of the CGST Rules, 2017, any registered person exporting goods or services without payment of integrated tax is required to furnish a bond or a Letter of Undertaking (LUT) in FORM GST RFD-11.
(ii) As per Notification No. 16/2017-Central Tax dated 01.07.2017 vide which the category of exporters who are eligible to export under LUT has been specified along with the conditions and safeguards. The following regi

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bond (with debit / credit facility) or a one-time bond (separate bond for each consignment / export). It is observed consignment wise bond would be a significant compliance burden on the exporters. It is directed that the exporters shall furnish a running bond, in case he is required to furnish a bond, in FORM GST RFD -11. The bond would cover the amount of tax involved in the export based on estimated tax liability as assessed by the exporter himself. The exporter shall ensure that the outstanding tax liability on exports is within the bond amount. In case the bond amount is insufficient to cover the tax liability in yet to be completed exports, the exporter shall furnish a fresh bond to cover such liability.
(v) FORM RFD -11 under rule 96A of the CGST Rules requires furnishing a bank guarantee with bond. Field formations have requested for clarity on the amount of bank guarantee as a security for the bond. In this regard it is directed that the jurisdictional Commissioner may decide

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ever, if in a State, the Commissioner of State Tax so directs, by general instruction, to exporter, the Bond/LUT in all cases be accepted by Central tax officer till such time the said administrative mechanism is implemented. Central Tax officers are directed to take every step to facilitate the exporters.
Following documents are required to obtain LUT/Bond:
(i) Duly Signed RFD-11 along with application to proper officer.
(ii) Bond on stamp paper of ₹ 500/- and Letter of Undertaking on Plain Paper.
(iii) Copy of Provisional Certificate of Registration in Form GST REG-25.
(iv) Copy of PAN Card.
(v) Copy of IEC.
(vi) C.A. certificate of last year export figures 2016-17.
(vii) Certificate from bank for realization of foreign inward remittances.
(viii) Status holder certificate (if any) one/two/three/four/five star.
(ix) ID proof of witness.
(x) Authorization letter of the authorized person on behalf of exporter.
* Treatment of unutilized input tax credit
Sect

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aid on such supplies.
Accordingly, as per section 54(3) of the CGST Act, 2017, a registered supplier can claim refund in respect to unutilized input tax credit used for making zero rated supplies made without payment of GST.
It may be noted that as per section 54(8)(b) of the CGST Act, 2017, the refundable amount shall be paid to the applicant, if such amount is relatable to refund of unutilized input tax credit under section 54(3) instead of being credited to the Fund.
The exporter claiming refund of IGST will file an application electronically through the Common Portal, either directly or through a Facilitation Centre notified by the GST Commissioner. The application shall be accompanied by documentary evidences as prescribed in the said rules. Application for refund shall be filed only after the export manifest or an export report, as the case may be, is delivered under section 41 of the Customs Act, 1962 in respect of such goods.
(b) Pay IGST and claim refund
A registered supp

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up for promoting exports. Therefore, for the purpose of claiming refund, similar provision would apply as applied to exporter.
As per section 54(8)(a) of the CGST Act, 2017, the refundable amount shall be paid to the applicant, if such amount is relatable to refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies instead of being credited to the Fund. Refund of tax paid for inputs or input services used in making supplies is available but credit of refund in respect to capital goods used may not available.
For both option (a) and (b) exporters have to provide details of GST invoice in the Shipping bill. ARE-1 which is being submitted presently shall be dispensed with except in respect of commodities to which provisions of Central Excise Act would continue to be applicable.
Exemption to SEZ units or SEZ Developers for inward supplies
To provide the relief from GST, the Central Government has exemp

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INDIA @ 70 AND ECONOMIC FREEDOM
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 17-8-2017

While there is a broad consensus that the global focus of economic growth is now tilting towards Asia, India is emerging as a developed nation backed by large and growing middle class and service sector. The Indian economy is on the cusp of performance and delivering growth at faster pace which is largely driven by economic reforms, infrastructure development, demographic dividends and consumption led demand. Given its socio economic profile, large scale investments backed by foreign investments has also helped. India is also one of the globally preferred destination of global investors. All this is now happening in India @70.
@ 70, we have come a long way. India can be said to be no longer a fledgling economy which it was at independence in 1947. It is now the seventh largest, and among the most attractive markets for investors. With the world's second-largest

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tself in age. This could happen with complex marathon undertaken, first by the erstwhile Empowered Committee which dealt with VAT and later by GST Council, a constitutional body set up under the constitution to deal with GST related matters.
As India celebrates its 71st year of independence from British raj, the country also celebrates the independence from even older tax laws. Goods and Services Tax (GST) which turns just 45 days, has freed us from old tax laws including the one in existence even prior to country's independence, viz, Central Excise Act of 1944.
It is indeed remarkable that India could migrate to GST regime to allow country men get rid of sixteen odd indirect taxes which were levied by the centre and the states but the present form of GST is neither desirable nor practical- thanks to the political system we have. The form of GST could have been better. There being a hope for its improvement, it is hoped that legislatures will have wisdom enough to refine the GST

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are of, and will actually be so, by the machines (software and hardware).
We are all independent professionals and command freedom to create a better tomorrow for self, others and country. GST is just one small segment of our lives. While GST will evolve, we will have to be a part of revolution- to adjust to the new system, to educate clients, to be able to perform and excel and to show the government the way to reiterate right Eco system for all of us.
We are fortunate to be a part of this migration and should be proud to be so. We had 70 years of freedom so far, now let's have another few decades of GST, but of course, an improved one over the present form. We should also have freedom from unwanted or avoidable compliances, freedom from poorly drafted laws, freedom from confusing interpretation, freedom from corruption, freedom from inefficient tax administrators and unskilled officers. Responsibility is something which ought to be on both sides. Hope that this would happen but

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Itc on vehicle repair
Query (Issue) Started By: – ajay gaur Dated:- 17-8-2017 Last Reply Date:- 17-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
ITC nahi milega vehicle repair me Jo parts ka bill because I willnt use vehicle for further business but labour charges WO service hai ek Job work hai moveable item pe to uska itc milega ya nahi 🙂
Reply By ajay gaur:
The Reply:
Means part pe nahi milega janta hu I asked about service charge itc if u will say no then please tell m

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Central Goods and Services Tax (Fifth Amendment) Rules, 2017
22/2017 Dated:- 17-8-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 22/2017 – Central Tax
New Delhi, the 17th August, 2017
G.S.R. 1023 E.- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017,
(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted;
(ii) in rule 17, with effect from the 22nd June, 201

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:-
“44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.- The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the CENVAT Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules.”;

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access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”;
(vii) for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:-
“103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”;
(viii) in “FORM GST REG-01” under the heading „Instructions for submission of Application for Registration‟, after Serial No. 15, the following Serial No. shall be inserted, namely:-
“16. Government departments applying for registration as suppliers may not furnish Bank Account details.”;
(ix) With effect from the 22nd June, 2017, for “FORM

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e of the Premises/Building
Road/Street
City/Town/Village
District
Block/Taluka
Latitude
Longitude
State
PIN Code
Contact Information
Email Address
Telephone number
Fax Number
Mobile Number
7.
7. Details of Authorized Signatory, if applicable
Particulars
First Name
Middle Name
Last name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Male, Female, Other
Mobile Number
Email address
Telephone No.
Designation /Status
Director Identification Number (if any)
PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
Are you a citizen of India?
Yes / No
Passport No. (in case of foreigners)
Residential Address
Building No/Flat No
Floor No
Name of the Premises/Building
Road/Street
Town/City/Village
District
Block/Taluka
State
PIN Code
8.
Bank Account Details (add more if required)
Ac

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Date:
Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the Government.
* Every person required to obtain a unique identity number shall submit the application electronically.
* Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer.
* The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
* The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
* PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.”;
(x) With effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,-
(i) in item (a), for the word, figures and brackets “and 140 (6)”, the figures, brackets and word “, 140

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Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017
23/2017 Dated:- 17-8-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 23/2017 – Central Tax
New Delhi, the 17th August, 2017
G.S.R. 1024 (E)- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as “the said Act”) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) and notification No. 21/2017-Central Tax dated 08th A

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ed to avail input tax credit in terms of section 140 of the said Act read with rule 117 of the said Rules but opting not to file FORM GST TRAN-1 on or before the 28th August, 2017
1[25th August, 2017]
…
2.
Registered persons entitled to avail input tax credit in terms of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017
28th August, 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 2[25th August, 2017];
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of FORM GSTR-3B;
(iii

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rds tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger 5[on or before 25th August, 2017].
Explanation.- For the purposes of this notification, the expression-
(i) “Registered person” means the person required to file return under sub-section (1) of section 39 of the said Act;
(ii) “tax payable under the said Act” means the difference between the tax payable for the month of July, 2017 as detailed in the return furnished in FORM GSTR-3B and the amount of input tax credit entitled to for the month of July, 2017 under Chapter V and section 140 of the said Act read with the rules made thereunder.
3. This notification shall come into force with effect from

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Further clarification to Circular No. 1/2017 – GST dated 21st July, 2017.
CIRCULAR No. 02/2017-GST Dated:- 17-8-2017 Assam SGST – Circular
GST – States
GOVERNMENT OF ASSAM
ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM
KAR BHAWAN, DISPUR, GUWAHATI-6
CIRCULAR No. 02/2017-GST
Dated Dispur, the 17th August, 2017.
No. CT/GST-10/2017/191.- This is for further clarification to Circular No. 1/2017 – GST dated 21st July, 2017 in order to remove various doubt regarding interpretation of above circular.
Therefore, in exercise of powers conferred under section 168 of the Assam Goods and Services Tax Act, 2017, for the purpose of uniformity in the implementation of the Act, following issues are being clarified hereunder:
(a) Eligibility to export under LUT: Notification No. 16/2017 – Central tax dated 7th July, 2017 issued by CBEC specifies conditions to be fulfilled for export under Letter of Undertaking (LUT) in place of bond. It is hereby clarified that any registered person who

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er has an export turnover of ₹ 2 crore. He has received ₹ 80 Iacs as foreign inward remittances in FY 2016-17 which is 40% of the export turnover. He will not be eligible for LUT facility as remittance received is less than ₹ 1 crore.
(iv) An exporter has export turnover of ₹ 40 crore. He has received ₹ 2 Crores as foreign inward remittances in FY 2016-17 which is 5% of the export turnover. He will not be eligible for LUT facility as remittance received is less than 10% of export turnover, even though it is in excess of ₹ 1 crore.
(v) An exporter has received ₹ 1 Crore 10 Iacs as foreign inward remittances in FY 2016-17 which is 20% of the export turnover. In this scenario, he will be eligible for LUT facility.
It may however be noted that a “status holder” as specified in paragraphs 3.20 and 3.21 of the Foreign Trade Policy 2015-2020 is eligible for LUT facility regardless of whether he satisfies the above conditions. For “Status holder” re

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in the nature of supply and the same has not been exempted under GST even on submission of LUT/bond. Therefore, such supplies would be subject to GST. The zero rating of exports, including supplies to SEZ, is allowed only with respect to supply by the actual exporter under LUT/bond or payment of IGST.
(d) Transactions with EOUs: Zero rating is not applicable to supplies to EOUs and there is no special dispensation for them. Therefore, supplies to EOUs are taxable under GST just like any other taxable supplies. The EOUs, to the extent of exports, are eligible for zero rating like any other exporter.
(e) Forward inward remittance in Indian Rupee: Various representations have been received with respect to receipts of proceeds of supplies in Indian Rupee especially with respect to exports to Nepal, Bhutan and SEZ developer/SEZ unit. Attention is invited to Para A (v) Part-I of RBI Master Circular no. 14/2015-16 dated July I, 2015 (updated as on November 5, 2015), which states “there is n

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applicable RBI guidelines. It may also be noted that supply of services to SEZ developer or SEZ unit will also be permissible on the same lines. The supply of services, however, to Nepal or Bhutan will be deemed to be export of services only if the payment for such services is received by the supplier in convertible foreign exchange.
(f) Bank guarantee: Circular No. 1/2017-GST dated 21st July, 2017 provides, that bank guarantee should normally not exceed 15% of the bond amount. However, the Commissioner may waive off the requirement to furnish bank guarantee taking into account the facts and circumstances of each case. It is expected that this provision would be implemented liberally. Some of the instances of liberal interpretation are as follows:
(i) an exporter registered with recognized Export Promotion Council can be allowed to submit bond without bank guarantee on submission of a self-attested copy of the proof of registration with a recognized Export Promotion Council.
(ii) In

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2017 that Bond/LUT shall be accepted by the jurisdictional Assistant Commissioner of State tax / Superintendent of State tax having jurisdiction over the principal place of business of the exporter. The exporter is at liberty to furnish the bond/LUT before State Tax Authority or Central Tax Authority till the administrative mechanism for assigning of taxpayers to respective authority is implemented. It is reiterated that the State Tax officers shall facilitate all exporters whether or not the exporter was registered with the State Government in the earlier regime.
(i) Documents for LUT: Documents submitted as proof of fulfilling the conditions of LUT shall be accepted unless there is any evidence to the contrary. Self-declaration shall be accepted unless there is specific information otherwise. For example, a self-declaration by the exporter to the effect that he has not been prosecuted should suffice for the purposes of notification No. 16/2017 – Central tax dated 7th July, 2017 issu

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Dates of filling in GSTR3B for July 2017
23/2017-State Tax Dated:- 17-8-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
By the Commissioner of State Tax,
Gujarat State, Ahmedabad
Dated the 17th August, 2017
Notification No. 23/2017-State Tax
No. GSL/GSTR-61/B.3
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) read with notification No. 21/2017-State Tax dated 08th August, 2017 published vide no. GSL/GSTR-61/B.2 dated the 08th August, 2017, the Commissioner of state tax, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below

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of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017
28th August, 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B;
(iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provision

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Last date for furnishing of return in FORM GSTR-3B.
FA-3-40/2017-1-V-(89) Dated:- 17-8-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhavan, Bhopal
Bhopal, the 17th August 2017
No. F-A-3-40-2017-1-V-(89)
In exercise of the power conferred by sub-rule (5) of rule 61 of the Madhya Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) and notification No. F-A-3-55-2017-1-V(87) dated 11th August, 2017 of this department, the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronical

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to file FORM GST TRAN-1 on or before the 28th August, 2017
28th August 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B;
(iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before the 28th August, 2017 along with the

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The Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017.
FA-3-40/2017-1-V-(88) Dated:- 17-8-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhawan, Bhoapl
Bhopal, the 17th August 2017
F-A-3-40-2017-1-V-(88) : In exercise of the power conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), the State Government hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:-
Amendments
(1) These rules may be called the Madhya Pradesh Goods and Services Tax Fifth (Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Madhya Pradesh Goods and Services Tax Rules, 2017,
(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted;
(ii) in rule 17, with ef

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le shall be inserted, namely:-
“44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.- The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of co

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rmation and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Commissioner.”;
(vii) for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:-
“103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”;
(viii) in “FORM GST REG-01” under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No. shall be inserted, namely:-
“16. Government departments applying for registration as suppliers may not furnish Bank Account details.”;
(ix) With effect from the 22n

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.
Name of the Premises/Building
Road/Street
City/Town/Village
District
Block/Taluka
Latitude
Longitude
State
PIN Code
Contact Information
Email Address
Telephone number
Fax Number
Mobile Number
7.
Details of Authorized Signatory, if applicable
Particulars
First Name
Middle Name
Last name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Email address
Telephone No.
Designation /Status
Director Identification Number (if any)
PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
Are you a citizen of India?
Yes / No
Passport No. (in case of foreigners)
Residential Address
Building No/Flat No
Floor No
Name of the Premises/Building
Road/Street
Town/City/Village
District
Block/Taluka
State
PIN Code
8.
Bank Account Details (add more if required)
Account Number
Type

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lication for registration for UN Bodies/Embassies/others notified by the Government.
* Every person required to obtain a unique identity number shall submit the application electronically.
* Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer.
* The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
* The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
* PAN/Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.
(ix) With effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,-
(i) in item (a), for the word, figures and brackets “and 140 (6)”, the figures, brackets and word “, 140 (6) and 140 (7) shall be substituted;
(ii) i

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GST-Specifying Conditions for submission of GSTR-3B with TRAN-1-extension of date upto 28th August 2017.
23/2017-State Tax Dated:- 17-8-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated the 17th August 2017.
NOTIFICATION
Notification No. 23/2017-State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.- In exercise of the powers conferred by sub-rule (5) of the rule 61 of the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter in this notification referred to as the “said rules”) and notification No. JC(HQ)-1/GST/2017/Noti/18/ADM-8, dated the 8th August 2017 published in th

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terms of section 140 of the said Act read with rule 117 of the said Rules but opting not to file FORM GST TRAN-1 on or before the 28th August, 2017.
20th August 2017
…..
(2)
Registered persons entitled to avail input tax credit in terms of section 140 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter in this notification referred to as the “said Act”) read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August 2017.
28th August 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August 2017 ;
(ii) file FROM GST TRAN-1 under s

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o the provisions of section 49 of said the Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger.
Explanation.-For the purposes of this notification, the expression-
(i) “Registered person” means the person required to file return under sub-section (1) of section 39 of the said Act ;
(ii) “tax payable under the said Act” means the difference between the tax payable for the month of July, 2017 as detailed in the return furnished in FORM GSTR-3B and the amount of input tax credit entitled to for the month of July, 2017 under Chapter V and section 140 of the said Act read with, the rules made thereunder.
3. This notifica

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The Maharashtra Goods and Services Tax (Fifth Amendment) Rules, 2017.
22/2017-State Tax Dated:- 17-8-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk,
Mantralaya, Mumbai 400 032, dated the 17th August 2017
NOTIFICATION
Notification No. 22/2017-State Tax.
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST. 1017/C.R. 138/Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharasthra, hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :-
(1) These rules may be called the Maharashtra Goods and Services Tax (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided in this notification, they shall come into force with effect from the 17th August 2017.
In the Maharashtra Goods and Services Tax Rules, 2017,-
(1) in rule 3, in

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notified by the Commissioner.”;
(4) after rule 44, the following rule shall be inserted, namely :-
“44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.-The Credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of secion 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar on the stock of gold dore bar beld on the 1st day of July 2017 or contained in gold or gold jewellery held in stock on the 1st day of July 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already be

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ely :-
“Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online receipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”;
(7) for rule 103, with effect from the 1st day of July 2017, the following rule shall be substituted, namely :-
“103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”;
(8) in “FORM GST REG-01” under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No. shall be inserted, namely :-
“16. Government departments applying for registration as suppliers may not furnish Bank Acco

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ity in State
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/Street
City/Town/Village
District
Block/Taluka
Latitude
Longitude
State
PIN Code
Contact Information
Email Address
Telephone Number
Fax Number
Mobile Number
7.
Details of Authorized Signatory, if applicable
Particulars
First Name
Middle Name
Last Name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Email Address
Telephone No.
Designation/Status
Director Identification Number (if any)
PAN [Not applicable for entities specified in clause (a) of sub-section (9) of Section 25 of the Act].
Aadhaar Number [Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act].
Are you a citizen of India?
Yes/No
Passport No. (in case of foreigners)
Residential Address
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/Street
Town/City/Village
District
Block/Taluka
State
PIN Code
8.
Bank Account Detia

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r:
Designation:
Jurisdiction:
Instructions for submission of application for registration for UN Bodies/Embassies/Others notified by the Government.
• Every person required to obtain a unique identity number shall submit the application electronically.
• Application shall be filed through Common Portal or registration can be granted suomoto by proper officer.
• The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
• The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
• PAN/Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.
(10) With effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,-
(i) in item (a), for the word, figures and brackets “and 140(6)”

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Notifying Last Date of fiing of GSTR-3B.
F.No.17(131)/ACCT/GST/2017/2344 Dated:- 17-8-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
Government of Rajasthan
Commercial Taxes Department
NOTIFICATION
Jaipur, August 17, 2017
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Rajasthan Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) and notification No. F.17(131) ACCT/GST/2017/2309, dated the 08th August, 2017, I, Alok Gupta, Commissioner of State Tax, on the recommendation of the Council, hereby specify the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronically through the common portal for th

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M GST TRAN-1 on or before the 28th August, 2017
28th August, 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (I) of rule 117 of the said Rules before the filing of GSTR-3B;
(iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay-such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before the 28th August, 2017 along with the applicable

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Enrolment on Goods and Service Tax Practitioner.
02-A/2017 Dated:- 17-8-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
Vanijya Therige Karyalaya, Gandhinagar, Bengaluru
NOTIFICATION (02-A/2017)
No. KGST.CR.45/17-18, Dated: 17.08.2017
In pursuance to the sub-rule (2) of rule 83 of the Karnataka Goods and Services Tax Rules, 2017, the Additional Commissioner of Commercial Taxes (Revision & Recovery), Office Of the Co

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Condition and Extension of time for filing FORM GSTR-3B.
01-E/2017 Dated:- 17-8-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
(Department of Commercial Taxes)
Office of the Commissioner of Commercial Taxes (Karnataka),
Vanijya Therige Karyalaya, Gandhinagar, Bengaluru
No. KGST.CR.01/17-18, Dated: 17.08.2017.
NOTIFICATION (1-E/2017)
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Karnataka Goods and Services Tax Rules, 2017, read with section 39 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), conditions are being specified in column (4) pf the Table below, for furnishing the return in FORM GSTR-3B electronically through the common portal for the month of

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GST TRAN-1 on or before the 28th August, 2017
28th August 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B;
(iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before the 28th August, 2017 along with the applicable i

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The Rajasthan Goods and Services Tax (Fifth Amendment) Rules, 2017.
F.No.12(46)/FD/Tax/2017-Pt-II-75 Dated:- 17-8-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
JAIPUR, dated: August 17, 2017
In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:
1. Short title and commencement.- (1) These rules may be called the Rajasthan Goods and Services Tax (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. Amendment of rule 3.- in sub-rule (4) of rule 3 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, for the existing expression “sixty days”, the expre

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ny extension of the time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.”.
5. Amendment of rule 61.- In sub-rule (5) of rule 61 of the said rules, with effect from 1st day of July, 2017, for the existing expression “specify that”, the expression “specify the manner and conditions subject to which the” shall be substituted.
6. Amendment of rule 87.- In rule 87 of the said rule,-
(a) in sub-rule (2),-
(i) for the existing punctuation mark “.” appearing at the end, the punctuation mark “:” shall be substituted; and
(ii) the following provisos shall be added, namely:-
“Provided that the, challan in Form GST generated at the common portal shall be valid for a period of fifteen days.
Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Good

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f members of the Authority for Advance Ruling.- The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”.
8. Amendment of Form GST REG-01.- under the heading 'Instructions for submission of Application for Registration' of Form GST REG-01, appended to the said rules, after the existing serial number 15, the following new serial number 16 and entries thereto shall be added, namely:-
“16. Government departments applying for registration as suppliers may not furnish Bank Account details.”
9. Substitution of Form GST REG-13.- With effect from 22nd June, 2017, the existing Form GST REG-13 shall be substituted by the following, namely:-
“FORM GST REG-13
[See Rule 17]
Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/Embassies/others
State/UT- District-
PART A
(i)
Name of the Entity
(ii)
Permanent Accoutnt Number (PAN) of entity [Not applicable for entities Specified in clause (a) o

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Gender
Mobile Number
Email Address
Telephone No.
Designation/Status
Director Identification Number (if any)
PAN [Not applicable for entities specified in clause (a) of sub-section (9) of Section 25 of the Act].
Aadhaar Number [Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act].
Are you a citizen of India?
Yes/No
Passport No. (in case of foreigners)
Residential Address
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/Street
Town/City/Village
District
Block/Taluka
State
PIN Code
8.
Bank Account Detials (add more if required)
Account Number
Type of
Account
IFSC
Bank Name
Branch Address
9.
Documents Uploaded
The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorizing the applicant to represent the entity.
OR
The proper officer who has collected the documentary evidence from

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e Common Portal is required to be signed electronically or through any other mode as specified by the Government.
• The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
• PAN/Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.
(10) With effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,-
(i) in item (a), for the word, figures and brackets “and 140(6)”, the figures, brackets and word “,140 (6) and 140 (7)” shall be substituted;
(ii) in item (b),-
(a) after the word, figures and brackets, “section 140 (5)”, the words, figures and brackets “and section 140 (7)” shall be inserted;
(b) for column heading 1, the column heading “registration number of the supplier or input service distributor” shall be substituted;
(c) in the heading of column 8, after th

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Last date for furnishing the return in Form GSTR-3B electronically through the common portal for the month of July 2017.
05 Re 085/2016/Taxation/A1 Dated:- 17-8-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
Office of the Commissioner of Commercial Taxes,
Ezhilagam, Chepauk, Chennai -600 005.
Notification issued by Commissioner of Commercial Taxes, under
CHENNAI, THURSDAY, AUGUST, 17 2017
No. 5 Re 085/2016/Taxation/A1
Aavani 1, Hevilambi, Thiruvalluvar Aandu -2048
In exercise of the powers conferred by section 168 of the Tamil Nadu Goods and Services Tax Act. 2017 (19 of 2017) (hereafter in this notification referred to as “the said Act”) read with sub-rule (5) of rule 61 of the Tamil Nadu Goods and

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of the said Act read with rule 117 of the said Rules but opting not to file FORM GST TRAN-1 on or before the 28th August, 2017
20th August 2017
….
2.
Registered persons entitled to avail input tax credit in terms of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017
28th August, 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B;
(iii) where the amount of tax payable under the said Act for the mon

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the Act by debiting the electronic cash ledger or electronic credit ledger.
Explanation.- For the purposes of this notification, the expression-
(i) “Registered person” means the person required to file return under sub-section (1) of section 39 of the said Act;
(ii) “tax payable under the said Act” means the difference between the tax payable for the month of July, 2017 as detailed in the return furnished in FORM GSTR-3B and the amount of input tax credit entitled to for the month of July. 2017 under Chapter V and section 140 of the said Act read with the rules made thereunder.
3. This notification shall come into force with effect from the date of publication in the Official website of the department.
Sd/-M.A. Siddique
Commissione

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Notification regarding furnishing the return in FORM GSTR-3B.
05–C.T./GST Dated:- 17-8-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 05-C.T./GST
Dated: 17/08/2017
In exercise of the powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as “the said Act”) read with sub-rule (5) of rule 61 of the West Bengal Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) and notification No. 04-C.T./GS

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FORM GST TRAN-1 on or before the 28th August, 2017
20th August, 2017
…
2.
Registered persons entitled to avail input tax credit in terms of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017
28th August, 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B;
(iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exce

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The West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2017.
1456-F.T. Dated:- 17-8-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 1456-F.T.
Dated, Howrah, the 17th day of August, 2017
In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII 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 (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force with immediate effect.
2. In the West Bengal Goods and Services Tax Rules, 2017,-
(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted;
(ii) in rule 17, in sub-rule (2), after the words, “said form”, the

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pecify the manner and conditions subject to which the” shall be deemed to have been substituted with effect from the 1st day of July, 2017;
(v) in rule 87,-
(a) in sub-rule (2), the following shall be inserted, namely:-
“Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days:
Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board.”;
(b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:-
“Provided further that a person supplying online information and database access or retrieval services from a place outside India to a n

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ot applicable for entities Specified in clause (a) of sub-section (9) of section 25 of the Act].
(iii)
Name of the Authorised Signatory
(iv)
PAN of Authorised Signatory [Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act].
(v)
Email Address of the Authorised Signatory
(vi)
Mobile Number of the Authorised Signatory (+91)
PART B
1.
Type of Entity (Choose One)
UN Body
Embassy
Other Person
2.
Country
2A.
Ministry of External Affairs, Government of India' Recommendation (if applicable)
Letter No.
Date
3.
Notification details
Notification No.
Date
4.
Address of the entity in State
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/Street
City/Town/Village
District
Block/Taluka
Latitude
Longitude
State
PIN Code
Contact Information
Email Address
Telephone Number
Fax Number
Mobile Number
7.
Details of Authorized Signatory, if applicable
Particulars
First Name
Middle Name
Last Name
Name

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cer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorizing the applicant to represent the UN Body/Embassy etc. in India and link it alongwith the UIN generated and allotted to respective UN Body/Embassy etc.
11.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place : (Signature)
Date :
Name of Authorized Person :
OR
(Signature)
Place :
Date :
Name of Proper Officer:
Designation:
Jurisdiction:
Instructions for submission of application for registration for UN Bodies/Embassies/Others notified by the Government.
• Every person required to obtain a unique identity number shall submit the application electronically.
• Application shall be filed through Common Portal or registration can be granted suomoto by

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Assam Goods and Services Tax (Fifth Amendment) Rules, 2017.
FTX.90/2016/107 Dated:- 17-8-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 17th August, 2017
FTX.90/2016/107-In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely:
Short title and Commencement.
1. (1) These rules may be called the Assam Goods and Services Tax (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
Amendment of rule 3.
2. In the principal rules. in the rule 3, in sub-rule (4), for the words “sixty days” the words days” shall be substituted.
Amendment of rule 17.
3. In the in principal rules, in rule 1

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5. In the principal rules, after rule 44, the following new rule shall be inserted, namely: –
“Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.
44A. The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already b

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ccounting System in Excise and Service Tax from the date to be notified by the Board.”.
(b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:-
“Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”.
Amendment of rule 103.
8. In the principal rules, for rule 103, with effect 1st day of July, 2017, the following rule shall be substituted, namely :-
“103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”
Amendment in Form GST REG-01
9. In the principal rules, in

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of the Authorised Signatory (+91)
PART B
1.
Type of Entity (Choose one)
UN Body __ Embassy____ Other Person __
2.
Country
2A.
Ministry of External Affairs, Government of India‟ Recommendation (if applicable)
Letter No.
Date
3.
Notification details
Notification No.
Date
4.
Address of the entity in State
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/Street
City/Town/Village
District
Block/Taluka
Latitude
Longitude
State
PIN Code
Contact Information
Email Address
Telephone number
Fax Number
Mobile Number
5.
Details of Authorized Signatory, if applicable
Particulars
First Name
Middle Name
Last name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Email address
Telephone No.
Designation /Status
Director Identification Number (if any)
PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
Aadhaar Number (Not applicable for entities specified in c

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etc.
8.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place: (Signature)
Date:
Name of Authorized Person:
Or
(Signature)
Name of Proper Officer:
Designation:
Jurisdiction:
Place:
Date:
Instructions for submission of application for registration for UN Bodies/Embassies/others notified by the Government.
* Every person required to obtain a unique identity number shall submit the application electronically.
* Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer.
* The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
* The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details

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Conditions for furnishing the return in FORM GSTR-3B for the month of July 2017.
05/2017-GST Dated:- 17-8-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF TAXES: : KAR BHAWAN
Notification No. 05/2017-GST
The 17th August, 2017
No. CT/GST-10/2017/192.- In exercise of the powers conferred by sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) and notification No. CT/GST-10/2017/188 dated 8th August, 2017 (Notification No.4/2017-GST) issued by the Commissioner of Taxes, Assam, Government of Assam, published in the Assam Gazette, Extraordinary, No.463 dated the 9th Aug

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his notification referred to as “the said Act”) read with rule 117 of the said Rules but opting not to file FORM GST TRAN-1 on or before the 28th August, 2017.
20th August, 2017
…
2.
Registered persons entitled to avail input tax credit in terms of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017.
28th August 2017
3.
Any other registered person
20th August 2017
(iv)….
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules

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ees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger.
Explanation.- For the purposes of this notification, the expression-
(i) “Registered person” means the person required to file return under sub-section (1) of section 39 of the said Act;
(ii) “tax payable under the said Act” means the difference between the tax payable for the month of July, 2017 as detailed in the return furnished in FORM GSTR-3B and the amount of input tax credit entitled to for the month of July, 2017 under Chapter V and section 140 of the said Act read with the rules made thereunder.
This notification shall come into force with effect from the date of publication in the Official Gazette,
ANURAG GOEL,

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Subject: Continuation of pre-GST rates of Rebate of State Levies (ROSL.) for transition period of three months i.e. 1.7.2017 to 30.9.2017 for Export of Garments and textile made-up articles-reg.
45 /2017 Dated:- 17-8-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370210
Phone No:02836-271468/469, Fax No.02836-271467
F. No. S/20-07/AG/GST/17-18
Dated; 17/08/2017
PUBLIC NOTICE No. 45 /2017
Subject: Continuation of pre-GST rates of Rebate of State Levies (ROSL.) for transition period of three months i.e. 1.7.2017 to 30.9.2017 for Export of Garments and textile made-up articles-reg.
Attention is drawn to Ministry's Circular Nos. 43/2016-Customs dated 31.8.2016, 08/2017-Customs date

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er dates on or after 1.7.2017 for which ROSL is claimed, exporter has to submit the undertaking in the revised format that has been suitably included in the EDI shipping bill w.e.f. 5.8.2017. Considering that exports have already been made in period 1.7.2017 to 4.8.2017, for which the revised undertaking is not possible to be furnished electronically alongwith the shipping bills already filed, exporters need to submit an undertaking to the Customs in the manual format as annexed to this Circular. This could be a single undertaking covering export products in the various shipping bills of the exporter. The revised undertaking shall be irrespective of declaration/undertaking, if any, given earlier.
4. In terms of discussions held in MOT, Exp

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The Chhattisgarh Goods and Services Tax (Fourth Amendment) Rules, 2017.
22/2017-State Tax Dated:- 17-8-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Commercial Tax Department
Mantralya, Mahanadi Bhawan, Naya Raipur
Notification No. 22/2017 -State Tax
Naya Raipur, the 17th August 2017
No. F-10-63/2017/CT/V (112):- In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax, 201 7, namely :-
2. (1) These rules may be called the Chhattisgarh Goods and Services Tax (Fourth Amendment) Rules, 2017.
(2) Save as otherwise provided, they Shall come into force on the date of their publication in the Official Gazette.
2. In the Chhattisgarh Goods and Services Tax Rules, 2017,-
(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substitut

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e 61, with effect from the 1st day of July, 2017, in sub-rule (5), for the words “specify that”, the words “specify the manner and conditions subject to which the” shall be substituted;
(v) in rule 87,-
(a) in sub-rule (2), the following shall be inserted, namely:-
“Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days.
Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board.”;
(b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:-
“Provided further that a person supplying online information and database access or retrieval

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g Form shall be substituted, namely:-
“FORM GST REG-13
[See Rule 17]
Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others
State /UT – District –
PART A
(i)
Name of the Entity
(ii)
Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
(iii)
Name of the Authorised Signatory
(iv)
PAN of Authorised Signatory
(Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
(v)
Email Address of the Authorised Signatory
(vi)
Mobile Number of the Authorised Signatory (+91)
PART B
1.
Type of Entity (Choose one)
UN Body __ Embassy____ Other Person __
2.
Country
2A.
Ministry of External Affairs, Government of India Recommendation (if applicable)
Letter No.
Date
3.
Notification details
Notification No.
Date
4.
Address of the entity in State
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/

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Address
9.
Documents Uploaded
The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the entity.
Or
The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the UN Body / Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body/ Embassy etc.
10.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place: (Signature)
Date:
Name of Authorized Person:
Or
(Signature)
Name of Proper Officer:
Designation:
Jurisdiction:
Place:
Date:
Instructions for submission of application for

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