Author: admin_gst

List of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned as the supply was made to unregistered persons, and whose demand was subsequently reduced due to issuance of credit notes to un-registered persons
GST STL – 05.04
GST
Report GST STL – 05.04
(for S.No. 3 of 5.01)
List of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned as the supply was made to unregistered persons, and whose d

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GST ON MRP goods
Query (Issue) Started By: – Arindam Mukherjee Dated:- 31-7-2017 Last Reply Date:- 31-7-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Can any body help me out the MRP of normal goods. GST Rate of medicines.
Thanks &Regds
Arindam Mukherjee
Reply By SHIVKUMAR SHARMA:
The Reply:
There is no MRP Concept in the GST.
Reply By NEERAJ KUMAR, RANCHI:
The Reply:
Yes no MRP concept in GST…. Normal rate of 12 % applicable for medicine.
Discussion Forum – Knowl

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GST Rate on beverage on soft drinks.
Query (Issue) Started By: – Arindam Mukherjee Dated:- 31-7-2017 Last Reply Date:- 15-12-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Can any body

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List of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned as the supply was made to composition dealers, and whose demand was subsequently reduced due to issuance of credit notes to composition taxpayers
GST STL – 05.03
GST
Report GST STL – 05.03
(for S.No. 2 of 5.01)
List of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned as the supply was made to composition dealers, and whose dem

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Too early to assess GST impact on tourism: Minister
GST
Dated:- 31-7-2017

New Delhi, Jul 31 (PTI) It is too early to understand the impact of GST on the tourism sector, though an early assessment has shown that the single tax regime has brought down the level of taxation, government said today.
Responding to supplementaries in the Lok Sabha, Tourism minister Mahesh Sharma also said he will talk to the GST Council on the possible difficulties houseboat owners in Kerala may face due

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List of registered taxpayers who had made inter State supply of goods or services or both and the said Integrated Tax was already apportioned as per provisions of section 17(2) of the IGST Act as the supply was not eligible for credit as per section 17 of CGST Act, SGST Act and section 21 of UTGST Act. The demand was subsequently reduced due to issuance of credit notes/ ISD Credit notes to taxpayers for the said supply
GST STL – 05.02
GST
Report GST STL – 05.02
(for S.No. 1 of 5.01)
L

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State-wise consolidated statement showing a summary wherein Integrated Tax paid by taxpayer has already been apportioned but subsequently the liability of Integrated tax of the taxpayer is reduced due to various provisions of the CGST Act, SGST Act and UTGST Act leading to a reduction in amount to be apportioned to Centre (Central Tax) and from State (State Tax)/Centre (Union Territory Tax)
GST STL – 05.01
GST
Report GST STL – 05.01
State-wise consolidated statement showing a summary wherein Integrated Tax paid by taxpayer has already been apportioned but subsequently the liability of Integrated tax of the taxpayer is reduced due to various provisions of the CGST Act, SGST Act and UTGST Act leading to a reduction in amount to be a

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Registration and raising bill for service
Query (Issue) Started By: – Pradeep Kumar Dated:- 31-7-2017 Last Reply Date:- 31-7-2017 Goods and Services Tax – GST
Got 3 Replies
GST
A partnership firm is getting rental income from Godown. Present rent per month is ₹ 73500/-. Earlier, even though it is not under the ambit of service tax, we have registered with and now migrated to GST. Now the tenant is asking for bill with GST. Since we are making service turnover of below ₹ 20 lakhs, is it necessary to collect & pay GST??
Reply By HimansuSekhar Sha:
The Reply:
First check your gross turnover of the form. Aggregate turnover is both taxable supply & non taxable supply. If you have other income, that will be included for

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Distribution of IGST that has been collected where taxable person is not known
GST STL – 04.03
GST
Report GST STL – 04.03
Distribution of IGST that has been collected where taxable person is not known
[Sec 17 of IGST Act]
(For column 4 and 5 of 4.01)
Year –
Month –
a) Amount of IGST to be distributed ………….
b) CGST Portion out of the amount mentioned at (a) …….
c) Balance amount to distributed among States/UT's (a-b) …..
(Amount i

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List of taxable persons from whom IGST has been collected and place of supply could not be known
GST STL – 04.02
GST
Report GST STL – 04.02
List of taxable persons from whom IGST has been collected and place of supply could not be known
[Sec 17 of IGST Act]
(For column 2 and 3 of 4.01)
Year –
Month –
a) GSTIN of supplier
b) Amount of IGST to be distributed ………….
c) CGST Portion out of the amount mentioned at (b) …….
d) Balance amount

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Distribution of IGST amount where place of supply or taxable person could not be determined
GST STL – 04.01
GST
Report GST STL – 04.01
Distribution of IGST amount where place of supply or taxable person could not be determined
[Sec 17 of IGST Act]
State/UT
Year –
Month –
(Amount in Rs.)
Sr. no.
Distribution of IGST where POS not known
Distribution of IGST where taxable person is not known
Total amount distributed
SGST/ UTGST Portion
CGST portion
SGST/ UTGST Portion
CGST

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List of registered persons from whom IGST amount recovered against demand, compounding amount paid and amount deposited for filing appeal
GST STL – 03.02
GST
Report GST STL – 03.02
List of registered persons from whom IGST amount recovered against demand, compounding amount paid and amount deposited for filing appeal
State/UT –
Year –
Month –
(Amount in Rs.)
Sr. No.
GSTIN
Trade name (Legal name, if not available)
Order Number
Order Date
Category of IGST amount to be distri

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Distribution of IGST amount recovered against demand, compounding amount paid and amount deposited for filing appeal
GST STL – 03.01
GST
Report GST STL – 03.01
Distribution of IGST amount recovered against demand, compounding amount paid and amount deposited for filing appeal
[Sec 17 of IGST Act]
Year –
Month –
(Amount in Rs.)
Sr No.
State/UT
Category of IGST amount to be distributed
Amount of IGST recovered or deposited for filing appeal
Amount apportioned
Tax
Interest
P

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List of registered persons who have adjusted CGST liability from ITC of IGST
GST STL – 02.02
GST
Report GST STL – 02.02
List of registered persons who have adjusted CGST liability from ITC of IGST
(for col. 4 of 02.01)
[Sec 18(a) of IGST Act]
State/UT –
Year –
Month –
(Amount in Rs.)
Sr. No.
GSTIN
Trade name (Legal name, if not available)
Category of crossutilization (Returns/Other than returns)
ARN/ Demand id
Tax period of Return
CGST paid from IGST ITC
1
2
3
4
5

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State/UT wise book adjustment between CGST and IGST based on returns, other than returns and information received from Customs authorities
GST STL – 02.01
GST
Report GST STL – 02.01
State/UT wise book adjustment between CGST and IGST based on returns, other than returns and information received from Customs authorities
Year –
Month –
(Amount in Rs.)
Sr No.
State/UT
IGST Liability adjusted against CGST ITC (including cross utilization by ISD)
CGST Liability adjusted against IGST ITC
CGST portion of IGST collected on B2C supplies including ISD distribution to unregistered unit
CGST portion of IGST for inter-State supplies made to Composition taxable person /Non-resident taxable person/ UIN holders
CGST portion of IGST co

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MoS Dr Jitendra Singh briefed about GST implementation in Meghalaya
GST
Dated:- 31-7-2017

The Union Minister of State (Independent Charge) for Development of North Eastern Region (DoNER), MoS PMO, Personnel, Public Grievances, Pensions, Atomic Energy and Space, Dr Jitendra Singh was briefed here about the progress in GST implementation in Meghalaya by a delegation of public representatives and civil society activists led by Member of Parliament, Shri Conrad Sangma.
Dr Jitendra Singh appreciated the cooperation and consistently positive response from the people of Meghalaya in adopting the new “One Nation, One Tax” GST reform along with the rest of the country from the midnight between 30th June and 1st July. He said that this

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DoNER.
Dr Jitendra Singh also had a word of appreciation for the increasing flow of tourists witnessed during the last two years and said that he was particularly gratified by the trend of “Home Tourism” which had picked-up in Meghalaya in the last two years. This was, according to him, not only a boost for tourists but also generated means of livelihood for local people, particularly youth.
Shri Sangma also placed before Dr Jitendra Singh the issue of proposed shifting of the Excise and Customs Chief Commissioner's office from Shillong to Guwahati. He said, considering the commendable job done by the Excise and Customs Commissionerate in implementing GST, this plan could be reconsidered so that the Chief Commissioner's office continued

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List of registered persons who have paid interest on IGST related to returns
GST STL – 01.12
GST
Report GST STL – 01.12
List of registered persons who have paid interest on IGST related to returns
(for col. 13 of 01.01 & 02.01)
[Sec 17 of IGST Act]
State/UT –
Year –
Month –
(Amount in Rs.)
Sr. No.
GSTIN
Trade name (Legal name, if not available)
ARN
Tax period of return
Interest on IGST paid
SGST/ UTGST portion of interest paid on IGST
CGST portion of interest paid on I

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List of registered persons who have made import on which ITC remains unutilized till specified period as provided for in section 37,38 and 44 of CGST/SGST Act
GST STL – 01.11
GST
Report GST STL – 01.11
List of registered persons who have made import on which ITC remains unutilized till specified period as provided for in section 37,38 and 44 of CGST/SGST Act
(for col. 12 of 01.01 & 02.01)
[Sec 17 of IGST Act]
State/UT –
Year –
Month –
(Amount in Rs.)
Sr. No.
GSTIN of Importe

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List of composition taxable person/ UIN holder who have made imports
GST STL – 01.09
GST
Report GST STL – 01.09
List of composition taxable person/ UIN holder who have made imports
(for col. 10 of 01.01 & 02.01)
[Sec 17 of IGST Act]
State/UT –
Year –
Month –
(Amount in Rs.)
Sr. No.
GSTIN of importer/UIN
Trade name (Legal name, if not available)
Category of taxpayers
ARN, if Any
Tax Period
Goods/ Services (G/S)
IGST Paid
SGST/ UTGST portion of IGST
CGST portion of IGS

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List of registered persons who have made import on which ITC is declared as ineligible
GST STL – 01.10
GST
Report GST STL – 01.10
List of registered persons who have made import on which ITC is declared as ineligible
(for col. 11 of 01.01 & 02.01)
[Sec 17 of IGST Act]
State/UT –
Year –
Month –
(Amount in Rs.)
Sr. No.
GSTIN of Importer
Trade name (Legal name, if not available)
ARN
Tax period of return
IGST Available
SGST/ UTGST portion of IGST
CGST portion of IGST
1
2

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List of unregistered persons who have made import of goods
GST STL – 01.08
GST
Report GST STL – 01.08
List of unregistered persons who have made import of goods
(for col. 9 of 01.01 & 02.01)
[Sec 17 of IGST Act]
State/UT –
Year –
Month –
(Amount in Rs.)
Sr. No.
Name of unregistered Person
Address
IGST paid including interest,if any
SGST/ UTGST portion of IGST
CGST portion of IGST
1
2
3
4
5
6
Total
Note: This report will include details of persons as received from

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List of registered persons who have made inter-state inward supplies on which ITC remains unutilized till specified period
GST STL – 01.07
GST
Report GST STL – 01.07
List of registered persons who have made inter-state inward supplies on which ITC remains unutilized till specified period
(for col. 8 of 01.01 & 02.01)
[Sec 17 of IGST Act]
State/UT –
Year –
Month –
(Amount in Rs.)
Sr. No.
GSTIN
Trade name (Legal name, if not available)
ARN
Tax period of return
Unavailed IG

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PLEASE PROVIDE PRESENT GST RATE AND HSN CODE AS EARLIER WAS NIL DUTY AGST GENERAL EXAMPTION 69 AND 70
Query (Issue) Started By: – nandankumar roy Dated:- 31-7-2017 Last Reply Date:- 25-7-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Sub: Clarification regarding Tenofivir 300 mg + Lamivudine 300 mg + Efavirenz 600 mg
The existing format of Price Schedule in the e-Procurement portal of RITES was designed as per the previous era of taxation, wherein Excise Duty and VAT were to

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One Nation One Tax – Divided by States in LUT!!
By: – Anuj Bansal
Goods and Services Tax – GST
Dated:- 31-7-2017

Exports under GST have been categorized as Zero Rated supplies which can be made with or without payment of IGST. One can do exports without payment of IGST either under Bond or LUT. Under this article analysis has been done for the list of documents required to be furnished for obtaining LUT in the states of Delhi, UP, Haryana & West Bengal. Following are the list of documents required for the same:-
S.No
Particulars
Delhi
Haryana
UP
West Bengal
1
Request for acceptance of GST RFD-11 on Letter head of the company
Required
Required
Required
Required
2
Letter of Undertaking
Letter Head of the Company

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Export turnover)
Required
Not Required
Not Required
Not Required
9
Authorization letter for Authorized Signatory
Required
Required
Required
Required
10
Board Resolution in favour of Authorized Signatory
Required
Required
Required
Required
11
PAN of Signing Authority
Required
Required
Required
Required
12
Passport / Adhaar card / ID proof of signing authority
Required
Required
Required
Required
13
Trade License
Not Required
Not Required
Not Required
Required
14
GSTN copy / Provisional ID
Required
Required
Required
Required
15
Export House / RCMC (Registration cum membership certificate)
Not Required
Not Required
Not Required
Required
16
IEC Code
Required
Required
Required
Required
17
Expo

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r.
Required
Not Required
Not Required
Not Required
After analyzing the aforesaid table, it can be seen that though most of the documents required by the states for filing application for LUT are same. But there are certain specific documents like last year's Balance Sheet, ST-3 (Service Tax returns), VAT Returns, Bank certificate, etc which are specifically required by few states. Though Government often claims GST as one nation one tax but when it comes to actual implementation and practicality of situations the story is somewhat different. Every state has published their own set of document and it's very difficult for the tax payer to contact officials of specific state and inquire for list of documents required for LUT. GST common h

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Bond for export of goods or services without payment of integrated tax
GST RFD – 11 – Bond
GST
Bond for export of goods or services without payment of integrated tax
(See rule 96A)
I/We……………..of………………..,hereinafter called "obligor(s)", am/are held and firmly bound to the President of India (hereinafter called "the President") in the sum of………………….rupees to be paid to the President for which payment will and truly to be made.
I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dated this……………….day of………………..;
WHEREAS the above bounden

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ade thereunder;
AND if the relevant and specific goods or services are duly exported;
AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with interest, if any, within fifteen days of the date of demand thereof being made in writing by the said officer, this obligation shall be void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue:
AND the President shall, at his option, be competent to make good all the loss and damages, from the amount of bank guarantee or by endorsing his rights under the above-written bond or both;
I/We further declare that this bond is given under the orders of the Government for the pe

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