New Guidelines for Claiming Duty Drawback on Exports Under GST: Refunds, Documentation, and Compliance Explained.
Circulars
Customs
Clarification regarding exports under claim for drawback in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
BRICS countries’ Heads of Revenue Meeting hails GST Reforms being introduced in India; Memorandum of Cooperation (MOC) in respect of tax matters identifying areas of cooperation signed by the BRICS Heads of Revenue at the Meeting held at Hangzhou,China
GST
Dated:- 28-7-2017
India's GST reform has been hailed by the BRICS countries in a meeting of Revenue Heads in China recently.
In the meeting of the BRICS Heads of Revenue and Tax Experts held at Hangzhou, China from the 25th to 27th of July, 2017, India's GST reforms were appreciated and hailed by the BRICS countries. The Indian delegation was led by Dr. Hasmukh Adhia, Revenue Secretary of India.
The leaders and representatives from BRICS countries were inquisitiv
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GST Composition scheme for Bakery
Query (Issue) Started By: – Vishal Jain Dated:- 28-7-2017 Last Reply Date:- 24-11-2017 Goods and Services Tax – GST
Got 8 Replies
GST
An assessee having the bakery does the following activity manufacturing of eatables items like puffs, bread, bun, tea, coffee, etc. and also the activity of trading of bakery items like Biscuits, waffers, Cool drinks, Jam.
So whether he has to pay GST as Trader 1% or Manufacturing 2% or Restaurant & Food service 5%
Reply By Raghunath Gadre:
The Reply:
It will be manufacturing activity and will attract 2% GST
Reply By KASTURI SETHI:
The Reply:
I support the view of Sh.Raghnath Gadre.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
In my view it would attract 5%
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GST effect of Merchant Exporter
Query (Issue) Started By: – Binu Karuthedath Dated:- 28-7-2017 Last Reply Date:- 30-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Expert
A is the Merchant Exporter bought goods from B for the export purpose by paid with IGST . A have to export the same goods to UAE by Forex invoice. A can't be executed any Bond or LUT.and A cannot show IGST in their export invoice, due to Foreign currency Invoice How A can export these goods under GST regime? and what is the documents prepared under GST export .is any IGST have to pay before exporting the goods by A , if yes how A can pay IGST?
Reply By MUKUND THAKKAR:
The Reply:
A is the Merchant Exporter bought goods from B for the export
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
dath:
The Reply:
Dear Sir
Very Thanks for your valuable reply
I have one doubt regarding Freight charge & insurance.if we have shown the Freight Charge & Insurance separately in the export invoice I addition to goods value, is it applicable IGST ?
Reply By KASTURI SETHI:
The Reply:
I support the views of Sh.Mukund Thakkar, Sir. You will also get refund of GST to be paid on freight and insurance up to port.
Reply By Kishan Barai:
The Reply:
No No No NO
In export invoice, you should never charge IGST. Exports are Zero Rated under GST Law
FOB + Freight + Insurance = CIF would be your final value
Let me tell you there is no change in Export Invoice after GST
Many people are even writing on Export Invoice that "Export did wit
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Tripura State Goods and Services Tax (Fourth Amendment) Rules, 2017.
F.1-11(100)-TAX/GST/2017 Dated:- 28-7-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(100)-TAX/GST/2017
Dated, Agartala, the 28th July, 2017.
NOTIFICATION
In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:-
(1) These, rules may be called the Tripura State Goods and Services Tax (Fourth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into f
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(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 or time of supply of such services in terms of section 13 of the Act.”,
(iii) in rule 46, for the third proviso. the following proviso shall be substituted, namely:-
"Provided also that in the ease or 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” ,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ioner.
(6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2-
(a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished 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 i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GNG Enterprises Thru' Its Manager Kalyan Singh Versus State of U.P. & 2 Others
GST
2017 (8) TMI 44 – ALLAHABAD HIGH COURT – 2017 (4) G. S. T. L. 436 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 28-7-2017
Writ Tax No. 518 of 2017
GST
Hon'ble Pankaj Mithal And Hon'ble Umesh Chandra Tripathi, JJ.
For the Petitioner : Ashutosh Yadav
For the Respondent : C.S.C.,A.S.G.I.
ORDER
Petitioner is a partnership firm engaged in the business of construction and development of entertainment facilities including Multiplex theatres in district Saharanpur. Under the U.P. Entertainments and Betting Tax Act, 1979 (hereinafter referred to as the Act) an scheme was formulated on 3rd September, 2015, which was valid upto 31st March, 2
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rred under the repealed Act provided the tax exemption granted under the repealed Act by any notification has not been rescinded or revoked by a fresh notification on or after the enforcement of the G.S.T.
The submission of Sri Abhishek Rastogi, learned counsel for the petitioner is that in view of Section 174 of the U.P.G.S.T. as there is no notification repealing the benefit conferred upon the petitioner under the scheme of the Act, he is entitle to collect entertainment tax as in the past upto 31st March, 2020 and to retain the percentage of it in accordance with the scheme.
Learned Standing Counsel appearing for the respondents No. 1 and 3 and Sri Krishna Agarwal, who has accepted notice on behalf of respondent No.2 are directed to fi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Extension of time limit for filing intimation for composition levy under sub-rule (1) of rule 3 of the Tamil Nadu Goods and Services Tax Rules, 2017
001/2017-SGST Dated:- 28-7-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
Office of the Additional Chief Secretary/Commissioner of State Tax,
Ezhilagam, Chepauk, Chennai -600 005.
CHENNAI, FRIDAY, JULY. 28 2017
Aadi 12, Hevilambi. Thiruvalluvar Aandu-2048
Order No. 01/2017-SGST
No. 1/order/SGST-2017 Re 085/2016
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Corrigendum to SRO-GST-1 of 2017 Dated 08.07.2017
SRO-03 Dated:- 28-7-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar.
In the Notification No: SRO-GST-1 dated 8th July, 2017 issued vide endorsement No.ET/119/2017 dated 27.7.2017
(A) In Schedule I-2.5%,-
(i) in S. No. 59, in column (3), for “1106 10 90”, read “0713”;
(ii) in S. No. 61, in column (2), for “1106 1090”, read “0713”;
(iii) in S.No. 92,-
(a) in column (2), for “1702”, read “1702 or 1704”;
(b) in column (3), for “Palmyra sugar”, read “Palmyra sugar, mishri, batasha, bura”;
(iv) in S.No.185, in column (3), for “Agarbatti, read “Agarbatti, l
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(i) in S. No. 55, in column (3), for “(Fountain pen ink and Ball pen ink)”,read “(other than Fountain pen ink and Ball pen ink)”;
(ii) in S. No. 133, in column (3), for “Artificial fur and articles thereof”, read “Artificial fur other than articles thereof”;
(iii) in S. No. 233, in column (3), omit “Sewing needles”;
(iv) in S. No. 247, in column (3), for “0.12.5 mm”, read “0.15 mm”;
(v) in S. No. 323, in column (2), for “8522 90”, read “8422 90”;
(vi) in S. No. 395, in column (3), for “Optical Fiber”, read “Optical Fibre Cable”;
(vii) in S. No. 447, in column (3), omit “and other pens”;
(D) In Schedule-IV-14%-
(i) in S. No. 158, in column (3), for “optical fibres optical fibres, bundles or cables”, read “optical fibres, optical
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Corrigendum to SRO-GST-2 of 2017 Dated 08.07.2017
SRO-04 Dated:- 28-7-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar.
In the Notification No: SRO-GST-2 dated 8th July, 2017 issued vide endorsement No.ET/Estt/119/2017 dated 27.07.2017.
In the Schedule,-
(i) in S. No. 59, in column (2), for “9”, read “7, 9 or 10”;
(ii) in S. No. 102, in column (2), for “2302”, r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Sub: Operational problems being faced by EOU in GST regime consequent to amendment in Notification no. 52/2003-Customs dated 31-3-2003 – reg.
99/2017 Dated:- 28-7-2017 Trade Notice
Customs
OFFICE OF COMMISSIONER OF CUSTOMS NS- IV
JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA SHEVA
TAL: URAN, DIST. RAIGAD, MAHARASHTRA-400707
F.No. S/12-Gen-82/2015-16 AM(X) Date: 28.07.2017
PUBLIC NOTICE NO. 99/2017
Sub: Operational problems being faced by EOU in GST regime consequent to amendment in Notification no. 52/2003-Customs dated 31-3-2003 – reg.
Attention of all the importers, Exporters, Customs Brokers, and other stake holders is invited to the Board Circular No. 29/2017-Cus dated 17.07.2017 on the above subject.
2. EOUs are allowed duty f
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ule 5 of said IGCR, rules. They apprehend that the requirements may increase or change during this period of one year.
c) Trade has also sought a clarification regarding inter unit transfer of goods from one EOU to another, which was supported by procurement certificate (PC) in view of Circular no. 35/2016 -Custom dated 29-7-2016 .
d) Trade has also requested to continue the procedure of procurement certificates for transitional period for import of goods by EOUs.
3. Matter has been examined by the Board and it has been decided and clarified vide aforesaid Board Circular that –
i. The B-17 bond, being a general purpose running bond will serve the requirement of continuity bond to be submitted under Customs (Import of Goods at Concession
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
riod upto 31-7-2017, the EOU/EHTP/STP units would have option to follow the procedure of Rule (5) of IGCR, rules or use procurement certificate for import of goods.
iv. The inter unit transfer would be on invoice on payment of applicable GST taxes. However, such transfer would be without payment of custom duty. The supplier unit will endorse on such documents the amount of custom duty, availed as exemption, if any, on the goods intended to be transferred. The recipient unit would be responsible for paying such basic customs duty, as is obligated under Notification no. 52/2003-Cus dated 31-3-2003 (as amended), when the finished goods made out of such goods or such goods are cleared in DTA. The circular no. 35/2016 -Custom dated 29-7-2016 wo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Clarification regarding exports under claim for drawback in the GST scenario
PUBLIC NOTICE NO. 32/2017 Dated:- 28-7-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
CUSTOM HOUSE: PORT AREA: VISAKHAPATNAM: 530 035
F. No. P3/06/2017-Stats/A.M.
Date: 28.7.2017
PUBLIC NOTICE NO. 32/2017
Sub:- Clarification regarding exports under claim for drawback in the GST scenario.- reg.
Attention of all officers and trade is invited to Circular No. 22/2017-Customs, dated 30.6.2017 wherein the higher All Industry Rates (AIRS) under Duty Drawback scheme viz. rages and caps available under columns (4) and (5) of the Schedule of All Industry Rates of Duty Drawback have been continued for a transition period of three months i.e. 1.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
g 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. TD 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.
4. Since Notes and Conditions of Notification No. 131/2016-Cus (NT) dated 31.10.2016 (as amended) are integral part of the rates of drawback given under the Schedule to said Notification, accordingly in terms of the Section 75(3) of the Customs Act, 1962 and
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
1.7.2017 onwards. This shall be irrespective of any certificate or declaration, if any, given earlier.
5. 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 of Note and Condition 12 of said Notification No. 131/2016- Customs (NT) shall continue,
6. As part of audit checks, the need for regular sample checking of the veracity of declarations accepted for disbursing AIR
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Extension of time limit for filing intimation for composition levy under sub-rule (1) of rule 3 of the Tamil Nadu Goods and Services Tax Rules, 2017.
01/2017-SGST Dated:- 28-7-2017 Tamil Nadu SGST
GST – States
Government of Tamilnadu
Office of the Principal Secretary / Commissioner of Commercial Taxes,
Ezhilagam Chepauk Chennai -600 005.
Notification issued by commissioner of State Tax,
CHENNAI, FRIDAY, July, 28, 2017
Aadi 12, Hevelambi, Thiruvalluvar andu-2048
Order No. 01/2017-S
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Exporters Can Claim Compensation Cess Refund on Goods Exports, Following the IGST Refund Procedure.
Circulars
GST
Exporter will be eligible for refund of Compensation Cess paid on goods expor
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
BOND FOR RELEASE OF GOODS SEIZED
GST INS – 04
GST
FORM GST INS-04
BOND FOR RELEASE OF GOODS SEIZED
[See rule 140(1)]
I……………..of………………..hereinafter called "obligor(s)" am held and firmly bound to the President of India (hereinafter called "the President") and/or the Governor of ………….(State) (hereinafter called “the Governor”) in the sum of………………………rupees to be paid to the President / the Governor for which payment will be made. I jointly and severally bind myself and my heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; dated this……………….day of………………..
WHEREAS in accordance
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rtake to produce the said goods released provisionally to me as and when required by the proper officer duly authorized under the Act.
And if all taxes, interest, penalty, fine and other lawful charges demanded by the proper officer are duly paid within ten days of the date of demand thereof being made in writing by the said proper 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 the President/Governor shall, at his option, be competent to make good all the losses and damages from the amount of the security deposit or by endorsing his rights under the above-written bond or both;
IN THE WITNESS THEREOF these presents have been
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ORDER OF PROHIBITION
GST INS – 03
GST
FORM GST INS-03
ORDER OF PROHIBITION
[See rule 139(4)]
Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67 was conducted on __/__/____ at __:__ AM/PM in the following premise(s):
<>
which is/are a place/places of business/premises belonging to:
<
<
in the presence of following witness(es):
1. <
2. <
and o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GST rate for sale of land
Query (Issue) Started By: – MARIAPPAN GOVINDARAJAN Dated:- 27-7-2017 Last Reply Date:- 29-7-2017 Goods and Services Tax – GST
Got 6 Replies
GST
May I know the rate of GST rate in case a person sells his 3 cent of land to another?
Reply By HimansuSekhar Sha:
The Reply:
Sale of land is not a supply . Please refer to Schedule-III
"5. Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building."
With regards
Reply By K
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Jobwork Invoice for Trader
Query (Issue) Started By: – Sarju Solanki Dated:- 27-7-2017 Last Reply Date:- 10-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Respected Sir,
I am having one trading unit.
Would like to know that can we purchase raw material and give it to the jobwork company having registered no. ?
The firm making jobwork will give me the complete item ?
How shall the GST will be applicable ? How to be treated with tax credit ?
Pls help me to carry out the solu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
credit eligible for outdoor catering
Query (Issue) Started By: – Ramakrishnan Seshadri Dated:- 27-7-2017 Last Reply Date:- 31-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir,
We are manufactured of automobile components.
We have canteen facility and our caterers supply food.
He is charging gst in his bill.
Whether we can take gst set off on his bills.
Thanks & Regards
S.Ramakrishnan
Reply By HimansuSekhar Sha:
The Reply:
Under Sec 17(5) the credit on food it
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ORDER OF SEIZURE
GST INS – 02
GST
FORM GST INS-02
ORDER OF SEIZURE
[See rule 139 (2)]
Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67 was conducted by me on __/__/____ at __:__ AM/PM in the following premise(s):
<>
which is/are a place/places of business/premises belonging to:
<
<
in the presence of following witness(es):
1. <
2. <
and on scrutiny of the books of accounts, registers, documents / papers and goods found during the inspection/search, I have reasons to believe that certain goods liable to confiscation and/or documents and/or books and/or things useful for or relevant to
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Transitional ITC / Stock Statement
GST TRAN – 2
GST
Form GST TRAN – 2
[See Rule 117(4)]
1. GSTIN –
2. Name of Taxable person –
3. Tax Period: month……. year………
4. Details of inputs held on stock on 2[appointment date] in respect of which he is not in possession of any invoice/document evidencing payment of tax carried forward to Electronic Credit ledger.
Opening stock for the tax period
Outward supply made
Closing balance
1[HSN as applicable]
Unit
Qty.
Qty
Value
Central Tax
Integrated Tax
ITC Allowed
Qty
1
2
3
4
5
6
7
8
9
5. 3[Credit of] State Tax on the stock mentioned in 4 above (To be there only in States having VAT at single point)
Opening stock for the tax period
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Transitional ITC / Stock Statement
GST TRAN – 1
GST
PDF DOWNLOAD
*********************
Notes:
1. The amendment vide notification no. 17/2017 dated 27-7-2017, 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
2. The amendment vide notification no. 22/2017 dated 17.8.2017, with effect from 1st July, 2017, (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;
3. The amendment vide notification no. 22/2017 dated 17.8.2017, with effect from 1st July, 2017, in Serial No. 7, 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 head
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
A under the heading “inputs.
=============
Document 1
Form GST TRAN – 1
[See rule 117(1), 118, 119 & 120]
Transitional ITC/ Stock Statement
1. GSTIN –
2. Legal name of the registered person –
3. Trade Name, if any –
4. Whether all the returns required under existing law for the period of six months immediately preceding the appointed date have been furnished:- Yes/No
5. Amount of tax credit carried forward in the return filed under existing laws:
Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a))
Registration no.
(a)
Sl. no.
Tax period to which the
Date of filing
under existing law
(Central Excise
last return filed under the
existing law pertains
of the return
specified in
Column no. 3
Balance cenvat credit carried
forward in the said last
return
1
and Service Tax)
3
4
5
Cenvat Credit admissible
as ITC of central tax in
accordance with transitional
provisions
6
2
Total
(b) Detail
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rward to electronic credit ledger as central tax
Invoice / Invoice /
(a)
Sr.
no
Document
no.
document
Date
Supplier's
registration no.
under existing
law
Recipients'
registration no.
under existing
law
Details of capital goods
on which credit has been
partially availed
Total eligible
Total cenvat
cenvat credit under credit availed
existing
under existing
Value
Duties and
taxes paid
law
ED/
SAD
CVD
law
Total cenvat credit
unavailed under
existing law
(admissible as ITC of
central tax) (9-10)
240
10
Recipients'
registration no.
under existing
(b)
Sr.
no
Amount of unavailed input tax credit carried forward to electronic credit ledger as State/UT tax
(For all registrations on the same PAN and in the same State)
Invoice /
Document
no.
Invoice / Supplier's
document registration
Date
no.
under
law
Details regarding capital goods
on which credit is not availed
Value
Taxes paid VAT
[and ET]
Total eligible
VAT [and ET]
credit under
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ET] in respect of inputs or input services under section 140(5):
Name of the Invoice
supplier
number
Invoice date
Description
Quantity
UQC
Value
Eligible
duties and
taxes
VAT/[ET]
241
Date on which
entered in
recipients books
of account
1 2 3 4 5 6 7 8 9 10
Description Unit Qty
Details of inputs in stock
Value
VAT [and Entry Tax] paid
(c)
Amount of VAT and Entry Tax paid on inputs supported by invoices/documents evidencing payment of tax carried forward to electronic credit ledger as
SGST/UTGST under sections 140(3), 140(4)(b) and 140(6)
Total Input tax credit
admissible as
Total input tax credit
claimed under earlier
law
Total input tax credit related
to exempt sales not claimed
under earlier law
SGST/UTGST
1
2
3
4
Inputs
5
6
7
8
Inputs contained in semi-finished and finished goods
(d)
Stock of goods not supported by invoices/documents evidencing payment of tax (credit in terms of rule 117 (4)) (To be there only in States having VAT
at si
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rker under section 141
Sr.
No.
Challan
No.
1
2
Challan
date
Type of goods
(inputs/semi-finished/
Details of goods with job- worker
finished)
HSN
3
4
5
Description
6
Unit
7
Quantity
8
Value
9
GSTIN of Job Worker, if available
Total
Details of goods held in stock as job worker on behalf of the principal under section 141
Sr. No. Challan
No.
Challan
Date
Type of goods
(inputs/ semi-finished/
finished)
Details of goods with job- worker
1
3
4
HSN
5
Description
Unit
6
7
Quantity Value
8
9
GSTIN of Manufacturer
Total
Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST Act
Details of goods held as agent on behalf of the principal
Sr.
GSTIN of Principal
No.
Description
Unit
1
2
3
4
Details of goods with Agent
Quantity Value
5
Input Tax to be taken
6
7
b.
Details of goods held by the agent
243
11.
12.
Sr.
No.
GSTIN of Principal
Description
Unit
1
2
3
4
Details of cre
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Appeal to the High Court under section 117
GST APL – 08
GST
Form GST APL – 08
[See rule 114(1)]
Appeal to the High Court under section 117
1. Appeal filed by Taxable person / Government of <>
2. GSTIN/ Temporary ID/UIN
Name of the appellant/ officer-
3. Permanent address of the appellant, if applicable-
4. Address for communication-
5. Order appealed against Number Date-
6. Name and Address of the Appellate Tribunal passing the order appealed against-
7. Date of communication
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Application to the Appellate Tribunal under sub section (3) of Section 112
GST APL – 07
GST
1[FORM GST APL-07
[See rule 111]
(Application to the Appellate Tribunal under sub section (3) of Section 112)
1. Name and designation of the appellant/Office of Appellant:
(a). Name
(b). Designation
(c). Jurisdiction
(d). State/Centre
2. GSTIN/Temporary ID/UIN (of the respondent) –
3. Name of the respondent
4. Address of the respondent
5. Order appealed against – Number – Date –
6. Complete Designation, along with jurisdiction of the Appellate Authority/Revis
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
or to be manually filled in by appellant)
Amount as per present appellant (c)
Amount of demand as per the order of the adjudicating authority (A) (Auto-populated from APL-01/DRC- 07, where it is in the system OR to be manually filled in by appellant)
Amount of demand determined by Appellate/ Revisional authority, if any (Auto-populated from columns, where it is in the system or to be manually filled in by appellant)
Amount as per present appellant (c)
Amount of demand as per the order of the adjudicating authority (A) (Auto-populated from APL-01/DRC- 07, where it is in the system OR to be manually filled in by appellant)
Amount of demand determined by Appellate/Revisional authority, if any (Auto-populated from columns, where it is in the system or to be manually filled in by appellant)
Amount as per present appellant (c)
(a) Tax
(b)Interest
&nb
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
olumns, where it is in the system or to be manually filled in by appellant)
Amount as per present appellant(c)
I hereby declare that I have been duly authorized/directed by the Commissioner in accordance with sub-section (3) of Section 112 of the Act to file this application before the
Appellate Tribunal and a true copy of the said direction/authorization is being uploaded herewith
Place:
Date:
Name of the Officer:
Designation:
Jurisdiction:
Case Summary
(indicate Amount in INR, wherever quantified and wherever applicable, not exceeding 1000 characters in each cell)
Sl. No.
Issue related to
As per order of adjudicating authority
As determined by Appellate/Revisiona l authority
As
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
re C
Statement of Facts (Case History)
(indicate Amount in INR, wherever quantified and wherever applicable, Not exceeding 1000 characters in each
cell, Upload documents if necessary)
Reference/ acknowledgment no.
Action By
Date
Brief Narration
Annexure D
(Category of case under dispute or issues involved)
S. No.
List of 'Category of case under dispute
Tab
Tab Amount involved (where quantifiable)
1
Misclassification of any goods or services or both
Mention HSN
2
Wrong applicability of a notification issued under the provisions of this Act
Mention notification no. and date
3
Incorrect determination of time of supply of goods or services or both
Mention section and rule specified in Appellate/ Revisionary order
4
Incorrect determination of value of supply of goods or services or both
Mention section and rule specified in Appellate/ Revisionary order
5
Incorrect admissibility of input tax credit of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ration
Mention section and rule specified in Appellate/ Revisionary order
12
Order dropping show-cause in relation to registration
Mention section and rule specified in Appellate/ Revisionary order
13
Denial of facility to pay tax under composition scheme
Mention section and rule specified in Appellate/ Revisionary order
14
Cancellation of registration
Mention section and rule specified in Appellate/ Revisionary order
15
Rejection/acceptance of application for revocation of cancellation of registration
Mention section and rule specified in Appellate/ Revisionary order
16
Order accepting reply of taxpayer/order dropping show cause notice
Mention section and rule specified in Appellate/ Revisionary order
17
Order of disqualification of GSTP/cancellation of enrolment of GSTP
Mention section and rule specified in Appellate/ Revisionary order
18
Transfer/Initiation of recovery/ Special mode of recovery (all kinds o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
evisionary order
25
Order denying/reducing/withholding/granting refund
Mention section and rule specified in Appellate/ Revisionary order
26
Issue related to provisional assessment
Mention section and rule specified in Appellate/ Revisionary order
27
Fraud or wilful suppression of fact leading to nonpayment/short payment of tax determined u/s 74
Mention section and rule specified in Appellate/ Revisionary order
28
Excess ITC availed/utilized determined u/s 74
Mention section and rule specified in Appellate/ Revisionary order
29
Issues related to seizure/confiscation of goods/books/property or release of such goods/books/property
Mention section and rule specified in Appellate/ Revisionary order
30
Order relating to rectification/withdrawal of an earlier order
Mention section and rule specified in Appellate/ Revisionary order
31
Order creating/modifying/withdrawing demand under earlier law
Mention section
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
bunal under sub section (3) of Section 112
1. Name and Designation of the appellant Name:
Designation
Jurisdiction
State / Center –
Name of the State:
2. GSTIN/ Temporary ID /UIN-
3. Appellate Order no. Date-
4. Designation and Address of the Appellate Authority passing the order appealed against-
5. Date of communication of the order appealed against-
6. Details of the case under dispute:
(i) Brief issue of the case under dispute-
(ii) Description and classification of goods/ services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute:
Description
Central tax
State/ UT tax
Integrated tax
Cess
a) Tax/ Cess
b) Interest
&n
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
WHETHER SUBMITTED JUNE 17 EXCISE RETURN CLOSING BALANCE PART -II WILL BE FINAL FIGURE TO TRN1 OR CAN LESS AMT TO PUT IN CASE MEANTIME AUDIT REVERSE
Query (Issue) Started By: – nandankumar roy Dated:- 27-7-2017 Last Reply Date:- 30-7-2017 Goods and Services Tax – GST
Got 2 Replies
GST
DEAR SIR,
I SUBMITTED MY ER1 JUNE'17 EXCISE RETURN CLOSING BALANCE OF PART -II IS ASSUME 50 LACS AND NOW RECENTLY AUDIT HAPPENED AND SOME CARGO OUTWARD SERVICE TAX CREDIT OF BLUE DART APPX RS 5 L
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Cross-objections before the Appellate Tribunal under sub-section (5) of section 112
GST APL – 06
GST
1[FORM GST APL-06
[See rule 110(2)]
Cross-objections before the Appellate Tribunal under sub-section (5) of section 112
Sr. No.
Particulars
1
Appeal No. – Date of filing –
2
Present Cross-objection being filed by:
o GSTIN/Temporary ID/UIN/CRN/ARN –
o Name –
o e-mail id –
o Contact number –
o Address for communication –
o Designation of officer –
o Office details –
o e-mail id –
o Contact number –
3
Order no. – (Order of the Appellate/Revisional authority) -&nb
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
arges (specify)
(iii)
Market value of seized goods, where one of the issues involved is seizure/confiscation of goods –
8
Summary of Issues involved and summary of reply thereto – Annexure A
9
Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the taxpayer or the Commissioner of State/Central tax/UT tax, as the case may be – OR Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the person filing the present cross-objection –
10
Demand Table
Category
Tax
As per order of adjudicating authority
As determined by Appellate/ Revisional authority
As per the person filing this cross objection
Tax
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
Interest
Central Tax
State/UT Tax
Integrated Tax
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Total
11
Reliefs claimed in memorandum of cross-objections.
12
Summary of reply (Annexure B)
13
Grounds of Cross-objection
14
Para-wise reply (upload separately)
Verification
I, < ______________________________ >, hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and the same is derived from information, documents and records in my possession and further that nothing has been concealed therefrom.
Verified today, the _____________________________________ day of ____month________________________
20…__________
Place :
Date :
Name of the person filing this cross-objection::
Designation/Status of Applicant/officer:”
Summary of Issues involved and summary of reply thereto
S. No
Category of case under dispute or Issues involved
Tab
Tab Amount involved
(wher
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
is required to be registered or has been granted suo-moto registration
Mention section and rule specified in Appellate/ Revisionary order
8.
Whether any particular thing done by the applicant results in supply of goods or services or both
Mention section and rule and Schedule specified in Appellate/ Revisionary order
9.
Rejection/acceptance of application for registration
Mention section and rule specified in Appellate/ Revisionary order
10.
Rejection/acceptance of application for amendment to registration
Mention section and rule specified in Appellate/ Revisionary order
11.
Suspension of registration
Mention section and rule specified in Appellate/ Revisionary order
12.
Order dropping show-cause in relation to registration
Mention section and rule specified in Appellate/ Revisionary order
13.
Denial of facility to pay tax under composition scheme
Mention section and rul
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
;
20.
Order of assessment including that of a nonfiler or evading registration or protective assessment
Mention section and rule specified in Appellate/ Revisionary order
21.
Determination of tax not paid or short paid on outward supply u/s 73
Mention section and rule specified in Appellate/ Revisionary order
22.
Excess ITC availed/utilized u/s 73
Mention section and rule specified in Appellate/ Revisionary order
23.
Order for re-credit in credit ledger of claim for refund rejected or of wrongly obtained refund being deposited
Mention section and rule specified in Appellate/ Revisionary order
24.
Order rejecting/granting provisional refund
Mention section and rule specified in Appellate/ Revisionary order
25.
Order denying/reducing/withholding/granting refund
Mention section and rule specified in Appellate/ Revisionary order
26.
Issue related to provisional assess
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
llate/ Revisionary order
33.
Order relating to provisional attachment of property
Mention section and rule specified in Appellate/ Revisionary order
34.
Order imposing penalty
Mention section and rule specified in Appellate/ Revisionary order
35.
Order permitting compounding of any offense or withdrawing such order
Mention section and rule specified in Appellate/ Revisionary order
36.
Anti profiteering related matter
37.
Others-
38.
Issues related to Place of supply of goods and/or services
Summary of Reply
(indicate Amount in INR, wherever quantified and wherever applicable)
(Not exceeding 1000 characters in each cell)
Sr No
Issue related to
As per order of adjudicating authority
As determined by Appellate/Revisional authority
As per stand of appellant before Tribunal
As declared/claimed by present Appellant
Reply to ground/is
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
bjections before the Appellate Tribunal
under sub-section (5) of section 112
Sr. No.
Particulars
1
Appeal No. – Date of filing –
2
GSTIN/ Temporary ID/UIN-
3
Name of the appellant-
4
Permanent address of the appellant-
5
Address for communication-
6
Order no.
Date-
7
Designation and Address of the officer passing the order appealed against-
8.
Date of communication of the order appealed against-
9.
Name of the representative-
10.
Details of the case under dispute-
(i)
Brief issue of the case under dispute-
(ii)
Description and classification of goods/ services in dispute-
(iii)
Period of dispute-
(iv)
Amount under dispute
Central tax
State/UT tax
Integrated tax
Cess
a) Tax
b) Interest
c) Penalty
&
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ntral tax
State/UT tax
Cess
15
Details of payment
Head
Tax
Interest
Penalty
Refund
Total
Central tax
State/UT tax
Integrated
Tax
Cess
Total
16
In case of cross-objections filed by the Commissioner State/UT tax/Central tax:
(i)
Amount of tax demand dropped or reduced for the period of Dispute
(ii)
Amount of interest demand dropped or reduced for the period of dispute
(iii)
Amount of refund sanctioned or allowed for the period of dispute
(iv)
Whether no or lesser amount imposed as penalty
TOTAL
17
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
