Deadline Extended for Filing Outward Supplies in FORM GSTR-1 for July and August.
Notifications
GST
Govt extends time period for filing of details of outward supplies in FORM GSTR-1 for month
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Deadline Extended for Filing FORM GSTR-2 Details for July and August Inward Supplies by the Government.
Notifications
GST
Govt extends time period for filing of details of inward supplies in
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Deadline Extended for Filing FORM GSTR-3 Details for July and August.
Notifications
GST
Govt extends time period for filing of details in FORM GSTR-3 for months of July and August – Notificat
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GSTR-3B Filing Deadlines: July Due August 20, 2017, and August Due September 20, 2017.
Notifications
GST
Date for filing of GSTR-3B for month of July is 20.8.17 and for the month of August is
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GST ON BROKER
Query (Issue) Started By: – pawan agrawal Dated:- 8-8-2017 Last Reply Date:- 9-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
SIR
Broker residing at mumbai and giving service to party at delhi. He is not taking any delivery of goods only he is received brokerage when seller party send goods to delhi. He received brokerage from delhi partyt.
so whether agent is req to take registration for his brokerage service although he is not taken any supply of goods from
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Effective date of applicability of 20th Council meeting decisions
Query (Issue) Started By: – RameshBabu Kari Dated:- 8-8-2017 Last Reply Date:- 8-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Experts,
What will be the effective date of applicability of the decisions made by 20th council meeting.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
The recommendations made by the GST Council are to be notified by the Government. they will come into effect from the date
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EXPORT INVOICE DETAILS IN CUSTOM SHIPPING BILL
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 8-8-2017 Last Reply Date:- 13-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
We are manufacturing Pharma Machinery and clearing Domestic as well as Export.
We have using one series of Invoice for Export & Domestic sales.
While preparing documentation for Export (e.g. Passing Shipping Bill) our export department raising export Invoice (With US $ ) and giving different series of Invoice number and sending to custom for passing shipping bill. On basis of document sent by our export department custom has pass shipping bill mentioning our export department invoice number.
At the time of actual despatch the material we wil
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GST Council Recommends Increase in Maximum Ceiling of Cess Leviable on Motor Vehicles Falling Under Headings 8702 and 8703 to 25% Instead of Present 15%
GST
Dated:- 8-8-2017
The GST Council considered the issue of cess leviable on motor vehicles in its 20th meeting held on the 5th of August 2017 and recommended that Central Government may move legislative amendments required for increasing the maximum ceiling of cess leviable on motor vehicles falling under headings 8702 and 8703 i
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Composition levy – purchases for both inter and intra
Query (Issue) Started By: – RameshBabu Kari Dated:- 8-8-2017 Last Reply Date:- 9-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear experts,
Under Composition levy, person registered under this scheme, while on purchase of goods/services, does he need to pay the CGST and SGST or IGST ? if so, it will be cost to him, in such case,he consider to those taxes also as cost and price of the product will be fixed on cost + gst
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Can ITC avail on uniform to employees by the company
Query (Issue) Started By: – RameshBabu Kari Dated:- 8-8-2017 Last Reply Date:- 10-5-2018 Goods and Services Tax – GST
Got 14 Replies
GST
Dear Experts,
Company providing the uniform to their employees and for that company made contract with tailor and tailor is already registered under gst and he billed the company with gst. In such case, can company avail the ITC ?
In this case, any differences will be there if uniform expenses are all borne by the company & does company eligible for the ITC ? or if such expenses recovered from the employee ?
Reply By KASTURI SETHI:
The Reply:
In the present GST era, we are to examine the admissibility of ITC in view of the wordings, &qu
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n employee shall not be treated as supply of goods or service or both, noITC can be availed.
Reply By KASTURI SETHI:
The Reply:
Anyhow end result is same.
Reply By KASTURI SETHI:
The Reply:
Company may not recover from the employees even then it is a hard nut to crack. I mean to prove in due course or furtherance of business. Is not possible.
Reply By subramanian vijayakumar:
The Reply:
No theycan't avail ITC as it is not in the course of furtherance of business
Reply By KIRTIKUMAR PUROHIT:
The Reply:
In my view; When to create identity of Business Organisation in the market if organisation provide uniform to his employee, in is a part of furtherance of business thus ITC may available but proper officer may be denied suc
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d as Employee welfare like quarters, Gym and entertainment facility etc provided to employee.
Reply By subramanian vijayakumar:
The Reply:
No itc is available these expenses are notified foe claiming ITC
Reply By Monarch Bhatt:
The Reply:
The issue is with respect to the availment of ITC on the cloth and stitching charges paid for the uniform. My views are as follows:
Situation 1: Expenses are recovered from the employee.
Reply: ITC not eligible.
Situation 2: Contracted employee or employee of the company expenses borne by the company.
Reply: The credit is admissible provided it has been used "in the course or furtherance of business". The phrase in the present case can be analysed considering any or all of the following
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Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August
18/2017 Dated:- 8-8-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide notification no. 29/2017 dated 5-9-2017
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)
Notification No. 18/2017 – Central Tax
New Delhi, 08th August, 2017
G.S.R. 994 (E).- In exercise of the powers conferred by the second proviso to s
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Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August
19/2017 Dated:- 8-8-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide notification no. 29/2017 dated 5-9-2017
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)
Notification No. 19/2017 – Central Tax
New Delhi, 08th August, 2017
G.S.R. 995 (E).- In exercise of the powers conferred by the first proviso to sub
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Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August
20/2017 Dated:- 8-8-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide notification no. 29/2017 dated 5-9-2017
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)
Notification No. 20/2017 – Central Tax
New Delhi, 08th August, 2017
G.S.R. 996 (E).-In exercise of the powers conferred by the sub-section (6) of section 39 read with
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Seeks to introduce date for filing of GSTR-3B for months of July and August
21/2017 Dated:- 8-8-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)
Notification No. 21/2017 – Central Tax
New Delhi, 08th August, 2017
G.S.R. 997 (E).- In exercise of the powers conferred by sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common po
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Date of filing of GSTR-3B
F.No.17(131)ACCT/GST/2017/2309 Dated:- 8-8-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
Government of Rajasthan
Commercial Taxes Department
Jaipur, August 08. 2017
In exercise of the powers conferred by sub-rule (5) of 61 of the Rajasthan Goods and Service Tax Rules, 2017, read with section 168 of the Rajasthan Goods and Service Tax Act, 2017 (Act No. 9 of 2017), I Alok Gupta, Commissioner of State Taxes, on the recommendations of the
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Filing of return (GSTR-3B)
12250/CT., Pol-41/1/2017 Dated:- 8-8-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
ODISHA, CUTTACK
No. 12250/CT., Pol-41/1/2017
Dated. 8/8/2017
NOTIFICATION
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Odisha Goods and Service Tax Rules, 2017, read with Section 168 of the Goods and Service Tax Act, 2017 (Odisha Act 7 of 2017) I, Shri Saswat Mishra, I.A.S, Commissioner of
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Filing of Return in Form GSTR-3B for July & August
F. No. 3240/CTD/GST/2017 Dated:- 8-8-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
F. No. 3240/CTD/GST/2017
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
Puducherry, 8th August, 2017
NOTIFICATION
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017, read with section 168 of the Puducherry Goods and Services Act, 2017 (Act No.6 of 2017),
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Proper officer relating to provisions other than Registration and Composition under the Puducherry Goods and Services Tax Act, 2017
F.No. 3251/CTD/GST/2017 Dated:- 8-8-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
F.No. 3251/CTD/GST/2017
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
Puducherry, dt. 08.08.2017
NOTIFICATION
Subject: Proper officer relating to provisions other than Registration and Composition under the Puducherry Goods and Services Tax Act, 2017
In exercise of the powers conferred by sub-section (1) of section 5 read with sub-section (91) of section 2 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) the Commissioner of State Tax, Puducherry, hereby assigns the officers mentioned in column (2) of the Table below, the functions as the 'Proper Officer' in relation to the various sections of the Puducherry Goods and Services Tax Act, 2017 or the rules made thereunder given in the corresponding entr
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ii.) sub-rules (1),(2),(3) and (4) of rule 139
Authorisation, order, safe custody and order of prohibition to move goods and records in connection with inspections.
(viii.) sub-rule (2) of rule 140
Encashment of bonds/securities with respect to release of seized goods.
(ix.) sub-section (1) of section 70
Power to summon persons.
(x.) sub-rule (1) of rule 132
Power to summon persons to give evidence and to produce documents.
(xi.) rule 150
Requisition of assistance by police.
2.
Deputy Commissioner of State Tax
(i.) sub-sections (5), (6), (7) and (10) of section 54
Refund of tax.
(ii.) sub-rule (4) of rule 86
Rejection of refund and re-credit to the electronic credit ledger.
(iii.) Explanation to rule 86
Undertaking to proper officer with respect to sub-rule (4) of rule 86.
(iv.) sub-rule (11) of rule 87
Rejection of refund and re-credit to the electronic cash ledger.
(v.) Explanation 2 to rule 87
Undertaking to proper officer with respect to sub-rule (11) of rule 8
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(3), (5), (6), (7), (9), (10) of section 74
Determination of tax not paid or credits wrongly availed as a result of fraud or deliberate suppression.
(v.) sub-sections (2), (3), (6) and (8) of section 76
Tax collected but not paid to Government.
(vi.) sub-section (1) of section 79
Recovery of tax.
(vii.) section 123
Levy of penalty with respect to failure of furnishing an information return.
(viii.) section 127
Levy of penalty in certain cases.
(ix.) sub-section (3) of section 129
Notice and orders relating to detention, seizure and release of goods and conveyances in transit.
(x.) sub-sections (6) and (7) of section 130
Confiscation of goods/conveyances.
(xi.) sub-section (1) of section 142
Returned goods identifiable to the satisfaction of the officers.
(xii.) sub-rule (2) of rule 82
Furnishing of details of inward supplies by any person issued UID for purposes other than refund.
(xiii.) rule 143
Recovery by deduction from any money owed.
(xiv.) sub-rules (1), (3)
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age of goods in other than declared places.
(xxvii.) sub-rule (1) of rule 132
Power to summon persons to give evidence and to produce documents.
(xxviii.) sub-rule (1), (2), (3) and (7) of rule 142
Notice and order for demand of amounts payable under the Act.
(xxix.) rule 150
Requisition of assistance by police.
(xxx.) sub-section (3) of section 68
Inspection of goods in movement.
(xxxi.) sub- rule (17) of rule 56
Production of documents by carriers.
(xxxii.) sub- rule (5) of rule 58
Storage of goods by godown owners.
4.
Commercial Tax Officer or Deputy Commercial Tax Officer or Assistant Commercial Tax Officer of State Tax
(i.) section 60
Provisional assessment.
(ii.) section 61
Scrutiny of returns.
(iii.) section 62
Assessment of non filers of returns.
(iv.) section 63
Assessment of unregistered person.
(v.) section 64
Summary assessment.
(vi.) section 65
Audit by tax authorities.
(vii.) sub-sections (1), (2), (3), (5), (6), (7), (9), (10) of Section 73
De
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ils of inward supplies by any person issued UID for purposes other than refund.
(xvii.) sub-rule (2), (3), (4), (5) and (7) of rule 98
Provisional assessment.
(xviii.) sub-rule (2) of rule 100
Assessment in certain cases (unregistered person).
(xix.) sub-rules (2), (3), (4) and (5) of rule 101
Audit
(xx.) rule 143
Recovery by deduction from any money owed.
(xxi.) sub-rules (1), (3), (4), (5), (6) and (7) of rule 144
Recovery by sale of goods.
(xxii.) sub-rules (1) and (2) of rule 145
Recovery from third person.
(xxiii.) rule 146
Recovery through a decree.
(xxiv.) sub-rules (1), (2), (3), (5), (6), (7), (8), (12), (14) and (15) of rule 147
Recovery by sale of movable or immovable property.
(xxv.) sub-rules (1),(2) and (3) of rule 151
Attachment of debts and shares.
(xxvi.) rule 152
Attachment of property in custody of courts/public offices.
(xxvii.) rule 153
Attachment of interest in partnership.
(xxviii.) rule 155
Recovery through land revenue authority.
(xxix.
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Regarding extension of date for filing Form GSTR-1 for the Month of July & August
2320/CSTUK/GST-Vidhi Section/2017-18 Dated:- 8-8-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Commissioner State Tax Uttarakhand
(Commercial Tax Department)
Notification No: 2320/CSTUK/GST-Vidhi Section/2017-18
Dehradun
Dated 08 August, 2017
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Uttarakha
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Regarding extension of date for filing Form GSTR-2 for the Month of July & August
2321/CSTUK/GST-Vidhi Section/2017-18 Dated:- 8-8-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Commissioner State Tax Uttarakhand
(Commercial Tax Department)
Notification No: 2321/CSTUK/GST-Vidhi Section/2017-18
Dehradun
Dated 08 August, 2017
In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 read with section 168 of the Uttarkhand
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Regarding extension of date for filing Form GSTR-3 for the Month of July & August
2322/CSTUK/GST-Vidhi Section/2017-18 Dated:- 8-8-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Commissioner State Tax Uttarakhand
(Commercial Tax Department)
Notification No: 2322/CSTUK/GST-Vidhi Section/2017-18
Dehradun
Dated 08 August, 2017
In exercise of the powers conferred by the sub-section (6) of section 39 read with section 168 of the Uttarakhand Goods and Servi
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Regarding extension of date for filing Form GSTR-3B for the Month of July & August
2319/CSTUK/GST-Vidhi Section/2017-18 Dated:- 8-8-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Commissioner State Tax Uttarakhand
(Commercial Tax Department)
Notification No: 2319/CSTUK/GST-Vidhi Section/2017-18
Dehradun
Dated 08 August, 2017
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Uttarakhand Goods and Services Tax Rules, 2017, read with
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Notification regarding date for filing of GSTR-3B.
F.11(100)-TAX/GST/2017 Dated:- 8-8-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.11(100)-TAX/GST/2017
Dated, Agartala, the 8th August, 2017.
NOTIFICATION
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Tripura State Goods and Services Tax Rules, 2017, read with section 168 of the Tripura State Goods and Services Act, 2017 (Tripura
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Time period for filing of details of outward supplies in FORM GSTR-1
01–C.T./GST Dated:- 8-8-2017 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. 01-C.T./GST
Dated: 08/08/2017
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the West
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Time period for filing of details of inward supplies in FORM GSTR-2
02–C.T./GST Dated:- 8-8-2017 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. 02 -C.T./GST
Dated: 08/08/2017
In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 read with section 168 of the West B
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