Author: admin_gst

Composite supply
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 1-8-2017 Last Reply Date:- 1-8-2017 Goods and Services Tax – GST
Got 11 Replies
GST
Dear expert,
I would like know what is the rate of tax for contract under painting work. The paint is under 28% and the labour under 18%. Here which one is principal supply.
Thanks in advance.
Reply By Kishan Barai:
The Reply:
Principal supply is paint for painting work, so 28% according to my view.
Reply By Vamsi Krishna:
The Reply:
Generally for composite tax cases, principal rate of tax only applies.
Its better to enter works contract with the contractor where he will get paint and bill you. In such case 18% tax shall be levied.
(I hope the painting is

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you are executing works for Immovable property it is termed as Works contract and 18% rate is applicable (Ref 2(119) for definition of works contract).
If you are not covered under the above definition, you will fall into composite supply under sec.8 where principal supply concept will come into picture.
Under composite supply since supply is rated @ 28%, your further works on it may also be charged under 28%.
Reply By KASTURI SETHI:
The Reply:
Sh. Vamsi Krishna ji,
Thanks for throwing more light on the issue.
Reply By Vamsi Krishna:
The Reply:
Its pleasure to be part of forum having experts.. welcome sir..
Reply By THYAGARAJAN KALYANASUNDARAM:
The Reply:
Dear expert,
Thanks a lot for your valuable instant reply and support sir

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GST: NO TRANSITION PROVISION FOR PAYMENT OF SERVICE TAX
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 1-8-2017

Service Tax was payable on receipt on accrual basis on a monthly or quarterly basis, as applicable. Since India has migrated to GST w.e.f. 1.7.2017, there is no charge and levy of Service Tax w.e.f. 1.7.2017. However, Service Tax charged till 30.06.2017 has to be deposited with the Central Government. If it was payable on accrual basis, there is no issue as it would have been paid in July, 2017 itself. However, in cases where Service Tax was payable on cash basis, it was payable on collection of Service tax by the provider of service in the following month/quarter. There are, therefore, bound to be

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Service Tax would be made for the amounts collected after 30th June, 2017.
* Will the e-payment window be available in ACES for a considerable time to deposit all such payments of Service Tax to the credit of Central Government, as and when received.
* How will the Service Tax dues be captured in last return to be filed for April-June, 2017 period ? This is not there which may lead to loss of non-collected but billed revenue in absence of which revenue leakage is bound to be there. Further, there may not be a tracking by the department of such tax revenue to be collected.
* How will the tax payer deposit the collections- on monthly basis or quarterly basis?
* For example, July collections should be deposited in August 2017 or July

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nvoice was raised by the service provider in Pre-GST regime and the same is received and accounted in post GST regime, how the tax liability be discharged? There was a Service Tax Levy on the date of receipt of service on RCM basis. But the Point of Taxation will be in GST regime. Transitional provisions are silent on these issues and there is no clarity on how to pay the service tax and how to take credit of such service tax..
Dated: 1-8-2017
Reply By Ganeshan Kalyani as =
Bills pertaining to pre GST but received and accounted in July 2017 for the service covered under RCM then service tax should be tax. The service tax so paid should be disclosed in ST-3 to be filed on or before 15th August 2017. If the credit for the tax paid under RC

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Applicability of WCT TDS
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 1-8-2017 Last Reply Date:- 2-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear expert,
As per my understanding sec 51 of cgst/sgst act, which is replacement of Tds on works contract?
If yes there are only 3 categories of person defined as 1. Central or state government. 2. Local authority 3. Government agencies. Whereas the 4th one will be notified by government on the recommendation by

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Leviability of Integrated Goods and Services Tax (IGST) on High Sea Sales of imported goods and point of collection thereof-reg.
33/2017 Dated:- 1-8-2017 Circular
Customs
Circular No. 33/2017-Cus
F.No.450/131/2017-CusIV
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)
New Delhi, dated the 1st August, 2017
All Principal Chief Commissioners/Chief Commissioners of Customs /Customs (Preventive),
All Principal Chief Commissioners/Chief Commissioners of Customs and Central Excise/GST,
All Principal Commissioners/Commissioners of Customs / Customs (Preventive),
All Principal Commissioners/ Commissioners of Customs and Central Excise/GST.
Sir /Madam,
Subject: Leviability of Int

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contract price paid by the last high sea sales buyer into the Customs valuation [Circular No. 32/2004-Cus., dated 11-5-2004 refers].
3. As mentioned earlier, all inter-state transactions are subject to IGST. High sea sales of imported goods are akin to inter-state transactions. Owing to this, it was presented to the Board as to whether the high sea sales of imported goods would be chargeable to IGST twice i.e. at the time of Customs clearance under sub-section (7) of section 3 of Customs Tariff Act, 1975 and also separately under Section 5 of The Integrated Goods and Services Tax Act, 2017.
4. GST council has deliberated the levy of Integrated Goods and Services Tax on high sea sales in the case of imported goods. The council has decided

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thorities for the customs clearance purposes. The importer (last buyer in the chain) would be required to furnish the entire chain of documents, such as original Invoice, high-seas-sales-contract, details of service charges/commission paid etc, to establish a link between the first contracted price of the goods and the last transaction. In case of a doubt regarding the truth or accuracy of the declared value, the department may reject the declared transaction value and determination the price of the imported goods as provided in the Customs Valuation rules.
6. Field formations are requested to decide the cases of high sea sales of imported goods accordingly. Difficulties, in the implementation of this circular may be brought to the knowled

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Guidelines/Instructions for detention/lnspection report under section 68 and 129 of the HGST Act/CGST Act and Section 20 of the IGST Act, 2017.
Memo No. 1598/ST-6 Dated:- 1-8-2017 Haryana SGST – Circular
GST – States
From
Excise & Taxation Commissioner,
Haryana, Panchkula.
To
All Dy. Excise & Taxation Commissioners (ST),
In the State of Haryana.
Memo No. 1598/ST-6
Panchkula, dated the 01-08-2017
Subject: Guidelines/Instructions for detention/lnspection report under section 68 and 129 of the HGST Act/CGST Act and Section 20 of the IGST Act, 2017-
Memo
On the captioned subject, please find enclosed herewith guidelines for conducting road side checking and for detention/Inspection report under section 68 and 129 of the HGST Act/CGST Act and Section 20 of the IGST Act, 2017 for your information and necessary action.
The above guidelines must be brought to the notice of the officers/officials working under your jurisdiction and control.
Addl. Excise & Taxation Commissio

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seized:
Sr. No.
Description of conveyance detained/seized
Registration of conveyance
Remarks
1
2
3
4
C) Details of conveyance detained/seized:
Sr. No.
Description of conveyance detained/seized
Registration of conveyance
Remarks
1
2
3
4
and these goods and the conveyance are being handed over for safe upkeep to:
(Name and address)
with a direction that he/she shall not remove, part with, or otherwise deal with the goods or/and conveyance and/or documents except with the prior permission of the undersigned.
Name and Designation of the Officer
Place:
Date:
To:
–
(Name and address)
GUIDELINES FOR DEPARTMENTAL OFFICERS FOR CONDUCTING ROADSIDE CHECKING UNDER GST ACT
Whereas, Section 68 of HGST/CGST Act, 2017 provides that the Government may require the person-in-charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may he prescribed; and
Whereas, Rule 1

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d) Delivery challan shall be as prescribed under Rule 55 of Chapter-VI i.e. Tax Invoice, Credit and Debit Notes of HGST/CGST Act, 2017.
e) Bill of supply shall be as prescribed under Rule 3(1) of Chapter-II i.e. Composition Rules of HGST/CGST Act, 2017.
f) Bill of entry shall be as prescribed under the Customs Act, 1962 or rules made thereunder.
The proper officer conducting roadside checking may take action in following order:-
i) Inspection of goods in movement will be done as per provision of Section 68 of HGST/CGST Act, 2017. The documents accompanying the goods shall be matched in accordance with the notification notified under Rule 138 of the HGST/CGST Act, 2017.
ii) In case of any discrepancy, the proper officer will record the statement of the owner or the person-in-charge of the goods.
iii) The proper officer will issue detention order of the goods and the conveyance in which the goods are carried.
iv) The proper officer will prepare an inventory of the goods conta

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The Nagaland Goods and Services Tax (Fourth Amendment) Rules, 2017.
FIN/REV-3/GST/1/08 (Pt-1) Dated:- 1-8-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)
Dated: 1st August, 2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Nagaland Goods and Services Tax (Fourth Amendment) Rules, 2017.
(2) They shall come into force with immediate effect.
2. In the Nagaland Goods and Services Tax Rules, 2017,
(i) in rule 24, with effect from 22nd July, 2017, in sub-rule (4), for the words “within a period of thirty days from the appointed day”, the words and figures “on or before 30th September, 2017” shall be substituted;
(ii) for rule

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held in stock are not available, the registered person shall estimate the amount under sub-rule (l) based on the prevailing market price of the goods on the effective date of the occurrence of any of the events specified in sub-section (4) of section 18 or, as the case may be, sub-section (5) of section 29.”
(iv) in rule 46, for the third proviso, the following proviso shall be substituted, namely:-
“Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,-
(i) name and address of the recipient;
(ii) address of delivery; and
(iii) name of

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riod;
(b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any;
(c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.”,
(vi) in rule 83, with effect from 1st July 2017, in sub-rule (3), in the second proviso, for (vi) the word “sub-section”, the word “sub-rule” shall be substituted;
(vii) in rule 89, with effect from 1st July 2017, in sub-rule (4), in clause (E), for the word “sub-section”, the word “clause” shall be substituted;
(viii) in FORM GST TRAN-1, with effect from 1st July 2017, in Sl. No. 7, in Table (a), for the heading of column (2), the heading “HSN as applicable” shall be substituted;
(ix) in FORM GST TRAN-2, with effect from 1st July 2

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The West Bengal Goods and Services Tax (Fourth Amendment) Rules, 2017.
1385-F.T. Dated:- 1-8-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 1385-F.T.
Dated, Howrah, the 1st day of August, 2017.
In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely :-
(1) These rules may be called the West Bengal Goods and Services Tax (Fourth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette.
2. In the West Bengal Goods and Services Tax Rules, 2017,-
(i) in rule 24, in sub-rule (4), for the words “within a period of thirty days from the appointed day”, the words and figures “on or bef

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shall be determined separately for input tax credit of central tax, State tax and integrated tax.”;
(iv) in rule 46, for the third proviso, the following proviso shall be substituted, namely:-
“Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,-
(i) name and address of the recipient;
(ii) address of delivery; and
(iii) name of the country of destination:”;
(v) in rule 61, for sub-rule (5), the following sub-rules shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:-
“(5) Where the time limit for

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and discharge his tax and other liabilities, if any;
(c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.”;
(vi) in rule 83, in sub-rule (3), in the second proviso, for the word “sub-section”, the word “sub-rule” shall be deemed to have been substituted with effect from the 1st day of July, 2017;
(vii) in rule 89, in sub-rule (4), in clause (E), for the word “sub-section”, the word “clause” shall be deemed to have been substituted with effect from the 1st day of July, 2017;
(viii) in rule 103, for the words “in the rank”, the words “not below the rank” shall be deemed to have been substituted with effect from the 1st day of July, 2017;
(ix) in FORM GST TRAN-1, in Sl. No. 7, in Table (a), for the heading of column (2), the heading “HSN as applicable” shall be deemed to have been substituted with effect from the 1st day

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The Karnataka Goods and Services Tax (Second Amendment) Rules, 2017.
04-B/2017 Dated:- 1-8-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (04-B/2017)
NO. FD 47 CSL 2017 BENGALURU, DATED: 01-08-2017.
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 further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:-
RULES
1. Title and commencement.- (1) These Rules may be called the Karnataka Goods and Services Tax (Second Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force from the date of their publication in the Official Gazette.
2. Amendment of rule 24.- In the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 24, in sub-rule (5), for the words “within

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y:-
“(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of Central tax, State tax, Union territory tax and Integrated tax.”
5. Amendment of rule 46.- In rule 46 of the said rules, for the third proviso, the following proviso shall be substituted, namely:-
“Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,-
(i) name and address of the recipient;
(ii) address of delivery; and
(iii) name of the country of destination.”
5. Amendment of rule 61.- In rule 61 of the said rules, for sub-rule (5),

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rn in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any;
(c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.”
6. Amendment of rule 83.- In rule 83 of the said rules, in sub-rule (3), in the second proviso, for the word “sub-section”, the word “sub-rule” shall be substituted with effect from 1st July, 2017.
7. Amendment of rule 89.- In rule 89 of the said rules, in sub-rule (4), in clause (E), for the words and figures “sub-section (112) of section 2”, the words and figures “clause (112) of section 2” shall be substituted with effect from 1st July, 2017.
8. Amendment of FORM GST TRAN-1.- In FORM GST TRAN-1, of the said rules, in Sl. No. 7, in Table (a), in column (2) for the heading, “HSN (at 6 digit level

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The Goa Goods and Services Tax (Fourth Amendment) Rules, 2017.
38/1/2017-Fin(R&C)(11) Dated:- 1-8-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
Notification
38/1/2017-Fin(R&C)(11)
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Goa Goods and Services Tax (Fourth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette.
2. In the Goa Goods and Services Tax Rules, 2017,- (i) in rule 24, with effect from 22nd July, 2017, in sub-rule (4), for the words “within a period of thirty days from the appointed day”, the words and figures “on or before 30th September, 2017” shall be substituted;
(ii) in rule 26,

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or the date of time of supply of such goods in terms of section 12 of the Act.
(2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act.”;
(iv) in rule 46, for the third proviso, the following proviso shall be substituted, namely:-
“Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,-
(i) name and address of the recipient;
(ii) address of

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ished in respect of the tax period;
(b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any;
(c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.”;
(vi) in rule 83, with effect from 1st July, 2017, in sub-rule (3), in the second proviso, for the word “sub-section”, the word “subrule” shall be substituted;
(vii) in rule 89, with effect from 1st July, 2017, in sub-rule (4), in clause (E), for the word “sub-section”, the word “clause” shall be substituted;
(viii) in FORM GST TRAN-1, with effect from 1st July 2017, in Sl. No. 7, in Table (a), for the heading of column (2), the heading “HSN as applicable” shall be substituted;
(ix) in FORM GST TRAN-2,

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Customs – Clarification regarding exports under claim for drawback in the GST scenario
PUBLIC NOTICE No. 24/2017 Dated:- 1-8-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
CITY CUSTOMS COMMISSIONERATE, P.B No. 5400, C.R.BUILDING,
QUEEN'S ROAD, BENGALURU – 560 001
C.N0. VIII/09/26/2017 City cus Tech
Date: 01.08.2017
PUBLIC NOTICE No. 24/2017
Sub: Customs – Clarification regarding exports under claim for drawback in the GST scenario. – reg.
Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Circular No. 32/2017-Customs dated 27.07.2017 on the above subject matter.
2. As you are aware, the higher All Industry Rates (AIRS) under D

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ce of clarity about jurisdictional GST officer, time lag between exports and the requisite returns to be filed under GST laws, etc., the said certificate from GST officer may not be available immediately at the time of export.
4. Keeping in mind the above difficulties, the Government has amended Note and Condition 12A of Notification 131/2016-cus (N.T.) dated 31.10.2016 by Notification 73/2017-cus (N.T.) dated 26.7.2017 and dispensed with the requirement of the certificate from GST officer to claim higher rate of drawback. To facilitate exports, the higher rate of drawback can be claimed on the basis of self-declaration to be provided by exporter in terms of revised Note and Condition 12A of aforesaid Notification.
5. Since Notes and Cond

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hipping bill. In respect of exports that have already been made, exporters may submit a single declaration regarding the export products covered in past shipping bills for which let export order has been given from 1.7.2017 onwards. This shall be irrespective of any certificate or declaration, if any, given earlier.
6. Another aspect that may be noted is that there could be cases where export goods had been cleared from factory, warehouse, etc. prior to 1.7.2017 but let export order has not been issued before 1.7.2017. Such goods are not supplies under GST and accordingly, said Note and Condition 12A is not applicable. For such goods, the declaration from exporter or certificate from the then Central Excise officer as applicable in terms o

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henna cone
Query (Issue) Started By: – chail singh Dated:- 31-7-2017 Last Reply Date:- 1-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
sir,
please tell me the GST % on Henna cone OR Mehandi cone(pest)
some distributer are puting 5% and some people 28% so please confirm me actual GST % on Mehandi cone
Reply By KASTURI SETHI:
The Reply:
Correct GST rate is 28%. Henna cone is covered under HSN code 3304. In this context, go through para no.3 of the following case law pertain

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Notification No. 5/2017 – Integrated Tax, Does it applicable to SAC same as HSN ?
Query (Issue) Started By: – RameshBabu Kari Dated:- 31-7-2017 Last Reply Date:- 31-7-2017 Goods and Services Tax

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5 lakh businesses opt for composition scheme under GST: Adhia
GST
Dated:- 31-7-2017

New Delhi, Jul 31 (PTI) Five lakh businesses have opted for the GST composition scheme, which allows them to pay taxes at a concessional rate and makes compliance easy, the government said today.
Nearly 71 lakh excise, service tax and VAT assessees have migrated to the GST Network (GSTN) till July 25. Besides, another 12 lakh new registrations came about under the Goods and Services Tax (GST) regime.
"The figure of dealers opting for composition in GST is 5.12 lakh up to 30th (July). The last date for opting is August 16," Revenue Secretary Hasmukh Adhia tweeted.
The composition scheme is an alternative method of levy of tax design

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ITC Eligibility on travel by air/road/rail under GST
Query (Issue) Started By: – RameshBabu Kari Dated:- 31-7-2017 Last Reply Date:- 31-7-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
A Chartered Accountant providing professional services to their client by travelling to reach client premises by air and for that only CA is charging the client and no other professional charges are added on the invoice. In this case, can CA claim the ITC on flight ticket ?
And al

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Consolidated Settlement Register for Centre
GST STL – 07.02
GST
Report GST STL – 07.02
Consolidated Settlement Register for Centre
(Book adjustment between CGST, IGST or Cess)
State/UT /All-
Year –
Month –
(Amount in Rs.)
Sr. no.
Details
Amount Credited
Amount Debited
Net Settlement Amount
1.
Book adjustment between CGST and IGST for a State/UT relating to Returns (STL 2.01)
2.
Distribution of IGST amount recovered, compounding amount and amount of pre-deposit (STL 3.01)
3.
Distribution of IGST amount where place of supply could not be determined (STL 4.01)
4.
Reduction of the amount apportioned already due to issue of credit notes, refund of pre-deposit etc. ( STL 5.01)
5.
Settlement between Centre and Stat

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Consolidated Settlement Register for State/UT
GST STL – 07.01
GST
Report GST STL – 07.01
Consolidated Settlement Register for State/UT
State/UT –
Year –
Month –
(Amount in Rs.)
Sr. no.
Details
Amount to be Credited
Amount to be debited
Net Settlement Amount
1.
Settlement of accounts between Centre and State/UT relating to Returns (GST STL 1.01)
2.
Distribution of IGST amount recovered, compounding amount and amount of pre-deposit (STL 3.01)
3.
Distribution of IGST amo

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Assam Govt Lists Required Documents for Goods Transport Under GST Framework: Key Compliance Info for Businesses.
Notifications
GST – States
ASSAM GST – Government specifies the documents that

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Transporters in Tripura Must Carry Tax Invoice, Manifest, Consignment Note Until E-way Bill System is Implemented.
Notifications
GST – States
TRIPURA GST – The documents viz. Tax Invoice, Manifest and Consignment Note shall be carried by the person in charge of a conveyance carrying any consignment of goods taxable under GST while the goods are in movement or in transit storage till an E-way Bill system is developed and approved by the GST Council.
TMI Updates – Highlights, quick no

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The Prime Minister Shri Narendra Modi to inaugurate the two day Conclave of Tax Officers ‘Rajaswa Gyansangam’ scheduled to be held on 1st and 2nd September, 2017 in the national capital
GST
Dated:- 31-7-2017

A two day Conclave of Tax Officers entitled 'Rajaswa Gyansangam' will be held on 1st and 2nd September, 2017 at Vigyan Bhawan in New Delhi. The Prime Minister, Shri Narendra Modi will inaugurate this Conclave on the 1st day of September, 2017. The focus of the discussion wi

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Settlement between Centre and State/UT on account of recovery made out of refund
GST STL – 06.01
GST
Report GST STL – 06.01
Settlement between Centre and State/UT on account of recovery made out of refund
State/UT –
Year –
Month –
(Amount in Rs.)
Sr. no.
GSTIN/ temporary ID
Demand order no.
Demand order date
Refund order number
Refund Date
Amount of refund claimed under Act (CGST/SGST/ UTGST/IGST/CESS)
Tax
Interest
Penalty
Fees
Others
1
2
3
4
5
6
7
8
9
10

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List of registered taxpayers where the liability of payment of Integrated Tax is reduced due to an amendment in the amount payable after the payment on account of rectification of return or who have claimed refund of supplies or any other reduction
GST STL – 05.09
GST
Report GST STL – 05.09
(for S.No 8 of 5.01)
List of registered taxpayers where the liability of payment of Integrated Tax is reduced due to an amendment in the amount payable after the payment on account of rectification

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Reduction due to recovery of outstanding dues and subsequently refunded due to appeal order and interest thereof
GST STL – 05.08
GST
Report GST STL – 05.08
(for S. No. 7 of 5.01 )
Reduction due to recovery of outstanding dues and subsequently refunded due to appeal order and interest thereof
(List of taxpayers)
State/UT –
Year –
Month –
(Amount in Rs.)
Sr. No.
GSTIN
Trade name (Legal name, if not available)
Demand Order Number
Demand Order Date
Appeal Order Number
Appea

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Reduction due to inter-State inward supplies for which ITC was declared as ineligible but now becomes eligible
GST STL – 05.07
GST
Report GST STL – 05.07
(for S.No. 6 of 5.01)
Reduction due to inter-State inward supplies for which ITC was declared as ineligible but now becomes eligible
(List of taxpayers)
State/UT –
Year –
Month –
(Amount in Rs.)
Sr. No.
GSTIN
Trade name (Legal name, if not available)
ARN Number
Tax Period of ARN
Invoice number in which ITC was declared

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Reduction due to interest apportioned earlier on account of mismatch of ITC/Credit Note but now reclaimed
GST STL – 05.06
GST
Report GST STL – 05.06
(for S.No. 5 of 5.01)
Reduction due to interest apportioned earlier on account of mismatch of ITC/Credit Note but now reclaimed
(List of taxpayers)
State/UT –
Year –
Month –
(Amount in Rs.)
Sr. No.
GSTIN
Trade name (Legal name, if not available)
Category of IGST available for distribution (mismatch of ITC/mismatch of Credit no

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List of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned, and whose demand was subsequently reduced due to refund of pre-deposit and interest
GST STL – 05.05
GST
Report GST STL – 05.05
(for S.No. 4 of 5.01)
List of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned, and whose demand was subsequently reduced due to refund of pre-deposit and interest
State/UT –
Year –
Month –
(Am

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