Author: admin_gst

gst and tds on government amt paid
Query (Issue) Started By: – jayesh thacker Dated:- 27-7-2017 Last Reply Date:- 28-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
gst and tds on government amt like molasses fee, boiler inspection fee, revenue stamp, court fee stamp, port entry pass fee,safta certificate, notary charges and other government challan.
pls. suggest above mention is effected in gst and tds, if yes then gst rate and sac code provide
Reply By KASTURI SETHI:
The R

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Appeal to the Goods and Services Tax Appellate Tribunal
GST APL – 05
GST
6[Form GST APL-05
See rule 110(1)
Appeal to the Goods and Services Tax Appellate Tribunal
1. GSTIN/Temporary ID/UIN –
2. Name of the appellant –
3. Address of the appellant –
4. Respondent(s):
(a)
(b)
(c)
…………..
(Specify designation and office of the respondent(s))
5. Details of the authorised representative of the applicant:
(a) Name…………………. Mobile ………………… Email ………………….
(b) Name…………………. Mobile ………………… Email ………………….
…………………………………………………………………………………………………..
6. Order appealed against – APL-04/Rejected APL-02
Number –
Date-
7. Is place of supply involved in the dispute – Yes/No
8. Designation and Office of the Appellate Authority/Revisional Authority passing the order appealed against –
9. Date of com

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

mmary (As per Annexure C)
16. About Appellant (As per Annexure D)
17. Statement of facts (As per Annexure E)
18. Grounds of appeal
19. Prayer
20. Details of demand created, disputed and admitted.
Particulars
Central Tax
State/UT Tax
Integrated Tax
Amount deter mined by Appell ate / Revisional  author ity, if any (A
Amount
admitted (B)
Amount under dispute (C) (A-B)
(Auto
–
populated from columns 3, 5,
7, 9, 10 &
11 of Table
9   of
APL-04,
where it is system or as peraltern ate flow of order
Amount deter mined by Appel late / Revisional authority, if any (A
Amount
admitted (B)
Amo
unt under dispute (C)
(A- B)
(Auto –
populated from columns 3, 5,
7, 9,
10 & 11 of
Table
9       of
APL- 04,
where it is system or as per alternate flow of order
Amount determined by Appellate / Revisional authority, if any (A
Amount
admitted (B)
Amount under dispute (C) (A-B) (Auto-populated

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, 10 & 11 of Table 9 of APL-04, where it is system or as per alternate flow of order
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
21. Details of payment of admitted amount and pre-deposit:
(a) Details of amount payable:
Particulars
Central Tax
State/UT Tax
Integrated
Cess
Total Amount
(a)
Admitted
Amount
(b)                 Pre-deposit
(10% of disputed tax)
(a)
Admitted
Amount
(b)                 Pre-deposit
(10% of disputed tax)
(a)
Admitted
Amount
(b)                 Pre-deposit
(10% of disputed tax)
(a)
Admitted
Amount
(b)   &nb

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nbsp;
 
Integrated tax
Central tax
State/UT tax
CESS
1
2
3
4
5
6
7
8
9
1
Integrated tax
 
Cash Ledger
 
 
 
 
 
 
 
 
Credit Ledger
 
 
 
 
 
2
Central tax
 
Cash Ledger
 
 
 
 
 
 
 
 
Credit Ledger
 
 
 
 
 
3
State/UT tax
 
Cash Ledger
 
 
 
 
 
 
 
 
Credit Ledger
 
 
 
 
 
4
CESS
 
Cash Ledger
 
 
 
 
 
 
 
 
Credit Ledger
 
 
 
 
 
(c) Interest, penalty, late fee and any other amount payable and paid:
Sr.
No.
Description
Amount payable
 
 
 
Debit entry no.
Amount paid
 
 
 
 

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

any Court or Authority or is pending before any Court or Authority.
Verified today, the _____________________________________ day of ______________month______________ 20…__________
< Signature >
Place:
Name of the Applicant
Date:
Designation/Status
Annexure A
(Order Type )
S No
 List of 'Order Type'
1
Demand Order
2
Refund Order
3
Registration Order
4
Enforcement Order
5
Recovery Order
6
Other order
Annexure B
(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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 rule
specified in Appellate/
Revisionary order
 
14
Cancellation of registr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ent
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 assessment
Mention section and rule
specified in Appellate/
Revisionary order
 
27
Fraud or wilful suppression of fact leading to n

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

 
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
 
 
 
Annexure C
Case Summary (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 
1
Registration
 
 
 
 
2
Revocation of registration
 
 
 
 
3
Denial/blocking of ITC
 
 
&nbsp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

bsp;
Annexure D 
About Appellant
Constitution/
Identification
Number
Constitution of
Business
Statute under which incorporated
Date of
Commencement of business
Address
Nature of
Business
Any other relevant fact
 
 
 
 
 
 
 
Appellant to state in free text form as follows:
Appellant to mention:
(a). his constitution of business (e.g. Company, Partnership, HUF, Trust, etc.)
(b). Statute under which incorporated, if any (e.g. Companies Act, Trust Act, Societies Registration Act, etc.)
(c). date of its constitution
(d). constitution/identification number assigned to it by constituting authority (e.g. Corporate Identification Number in case of a company, etc.)
(e). Address of its Head Office and address of its principal place of business in State
(f). GSTIN/Temp Id and date from which registered under GST
(g). Nature of the business in which he/it is engaged (e.g. manufacturer /wholesaler /retailer / supplie

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

.e.f. 01-11-2024 before it was read as, 
“(b) Pre-deposit 1[(20% of disputed tax/cess but not exceeding Rs. 50 crore each in respect of CGST, SGST or cess or not exceeding Rs. 100 crore in respect of IGST and Rs. 50 crore in respect of cess)]”
5. 
Substituted vide Notification No. 20/2024 – Central Tax dated 08-10-2024 w.e.f. 01-11-2024 before it was read as, 
“(b)   Details of payment of admitted amount and pre-deposit 2[(predeposit of 20% of the disputed tax and cess but not exceeding Rs. 50 crore each in respect of CGST, SGST or cess or not exceeding Rs. 100 crore in respect of IGST and Rs. 50 crore in respect of cess)]”
6. 
Substituted vide Notification No. 13/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, 
“Form GST APL-05
[See rule 110(1)]
Appeal to the Appellate Tribunal
1.  GSTIN/Temporary ID/UIN –
2.  Name of the appellant –
3.  Address of the app

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

;
 
 
(e) Other charges
 
 
 
 
 
(v)   Market value of seized goods
9.   Whether the appellant wishes to be heard in person?
10.  Statement of facts
11.   Grounds of appeal
12.  Prayer
13.  Details of demand created, disputed and admitted
Particulars of demand
Particulars
Central tax
State/UT tax
Integrated Tax
Cess
Total amount
Amount demanded/ rejected >, if any (A)
(a) Tax/Cess
 
 
 
 
 
 
(b) Interest
 
(c) Penalty
 
(d) Fees
 
(e) Other charges
 
Amount under dispute (B)
(a) Tax/Cess
 
 
 
 
 
 
(b) Interest
 
(c) Penalty
 
(d) Fees
 
(e) Other charges
 
Amount admitted (C)
(a) Tax/Cess
 
 
 
 
 
 
(b) Interest
 
(c) Penalty
 
(d) Fees
 
(e) Other charges

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

grated tax
 
Cash Ledger
 
 
 
 
 
Credit Ledger
 
 
 
 
 
2.
Central tax
 
Cash Ledger
 
 
 
 
 
Credit Ledger
 
 
 
 
 
3.
State/UT tax
 
Cash Ledger
 
 
 
 
 
Credit Ledger
 
 
 
 
 
4.
CESS
 
Cash Ledger
 
 
 
 
 
Credit Ledger
 
 
 
 
 
 
(c)   Interest, penalty, late fee and any other amount payable and paid :
Sr. No.
Description
Amount payable
Debit entry no.
Amount paid
Integrated tax
Central tax
State/UT tax
CESS
Integrated tax
Central tax
State/UT tax
CESS
1
2
3
4
5
6
7
8
9
10
11
1.
Interest
 
 
 
 
 
 
 
 
 
2.
Penalty
 
 
 
&nbs

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court
GST APL – 04
GST
2[Form GST APL-04
[See rules 109B, 113 (1) and115]
SUMMARY OF THE DEMAND AFTER ISSUE OF ORDER BY THE APPELLATE AUTHORITY, REVISIONAL AUTHORITY, TRIBUNAL OR COURT
Reference no. –
Date –
1. GSTIN/ Temporary ID/UIN –
2. Name of the appellant / person –
3. Address of the appellant / person-
4. Order appealed against or intended to be revised – Number- Date-
5. Appeal no. Date-
6. Personal Hearing –
7. Order in brief-
8. Status of order- Confirmed / Modified / Rejected
9. Amount of demand after appeal / revision:
Particulars
Central tax
State / UT tax
Integrated tax
Cess
Total
Amount in dispute / earlier order

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

– Central Tax dated 30-10-2018
2. Substituted vide Notification No. 74/2018 – Central Tax dated 31-12-2018 before it was read as
"Form GST APL – 04
[See rules 113(1) & 115]
Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court
Order no. –
Date of order –
1. GSTIN/ Temporary ID/UIN –
2. Name of the appellant-
3. Address of the appellant
4. Order appealed against- Number- Date-
5. Appeal no. Date-
6. Personal Hearing –
7. Order in brief-
8. Status of order- Confirmed/Modified/Rejected
9. Amount of demand confirmed:
Particulars
Central tax
State/UT tax
Integrated tax
Cess
Total
Disputed Amount
Determined Amount
Disputed Amount
Determined Amount
Disputed Amount
Determined Amount

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Application to the Appellate Authority under sub-section (2) of Section 107
GST APL – 03
GST
Form GST APL – 03
[See rule 109(1)]
Application to the Appellate Authority under sub-section (2) of Section 107
1. Name and designation of the appellant Name-
Designation-
Jurisdiction-
State/Center-
Name of the State-
2. GSTIN/ Temporary ID /UIN-
3. Order no. Date-
4. Designation and address of the officer passing the order appealed against-
5. Date of communication of the order

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Acknowledgment for submission of appeal
GST APL – 02
GST
Form GST APL – 02
2[[See Rules 108(3), 109(2), 110(1) and 111(1)]]
Acknowledgment for submission of appeal
Your appeal has been successfully filed against < Application Reference Number >
1. Reference Number-
2. Date of filing-
3. Time of filing
4. Place of filing-
5. Name of the person filing the appeal-
6. Amount of pre-deposit-
7. Date of acceptance/rejection of appeal-
8. Date of appearance-
Date: Time:
9. Court N

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST on sample supply
Query (Issue) Started By: – HimansuSekhar Sha Dated:- 27-7-2017 Last Reply Date:- 29-7-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Sir,
Please clarify whether any GST will be leviable on sample supply. In my opinion it is not a supply as no consideration is involved even if it is related for furtherance of business. But credit has to be reversed.
Please clarify
Regards
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Schedule I of CGST Act, 2017 e

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Appeal to Appellate Authority
GST APL – 01
GST
Form GST APL-01
[See rule 108(1)]
Appeal to Appellate Authority
1. GSTIN/Temporary ID/UIN –
2. Legal name of the appellant –
3. Trade name, if any –
4. Address –
5. Order no. – Order date –
6. Designation and address of the officer passing the order appealed against –
7. Date of communication of the order appealed against –
8. Name of the authorised representative –
9. 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
(c) Penalty
(d) Fees
(e) Other charges
(v) Market value of seized goods
10. Whether the appellant wishes to be heard in person – Yes/No
11. Statement of facts :-
12. Grounds of appeal :-
13. Prayer :-
14. Amount of demand created, a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s
< total>
4[(b) Pre- deposit (10% of disputed tax /cess but not exceeding Rs. 20 crore each in respect of CGST, SGST, cess, and not exceeding Rs. 40 crore in respect of IGST)]
Tax/ Cess
< total>
(c) Pre-deposit in
case of sub-section
(3) of section 129
Penalty
< total>
(b) Details of payment of admitted amount and pre-deposit 5[(pre- deposit 10% of disputed tax and cess but not exceeding Rs. 20 crore each in respect of CGST, SGST, cess, and not exceeding Rs. 40 crore in respect of IGST)]
Sr. No.
Description
Tax payable
Paid through Cash/ Credit Ledger
Debit entry no.
Amount of tax paid
Central tax
State/UT tax
Integrated tax
CESS
1
2
3
4
5
6
7
8
9
1.
Integrated
Cash Ledger
tax
Credit Ledger
2.
Central tax
Cash Ledger
Credit Ledger
3.
State/UT tax
Cash Ledger
Credit Ledger
4.
CESS
Cash Ledger
Credit Ledger
(c) Interest, penalty, late fee and any other amount payable and paid
Sr. No.
Description
Amount payable
Debit entry no.
Amo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

*
NOTES:-
1.
Substituted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019 before it was read as
“15. Details of payment of admitted amount and pre-deposit :-
(a) Details of payment required
Particulars
Central tax
State/UT tax
Integrated tax
Cess
Total amount
(a) Admitted amount
Tax/Cess
< total >
< total >
Interest
< total >
Penalty
< total >
Fees
< total >
Other charges
< total >
(b) Pre-deposit (10% of disputed tax)
Tax/Cess
< total >
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess)
Sr. No.
Description
Tax payable
Paid through Cash/Credit Ledger
Debit entry no.
Amount of tax paid
Central tax
State/UT tax
Integrated tax
CESS
1
2
3
4
5
6
7
8
9
1.
Integrated tax
Cash Ledger
Credit Ledger
2.
Central tax
Cash Ledger
Credit Ledger
3.
State/UT tax
Cash Ledger
Credit Ledger
4.
CESS
Cash Ledger
Credit Ledger
(c) Interest, penalty, late f

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Appeal to the Appellate Authority for Advance Ruling
GST ARA – 03
GST
Form GST ARA -03
[See Rule 106(2)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
Remarks
1
Advance Ruling No.
2
Date of communication of the advance ruling
DD/MM/YYYY
3
GSTIN, if any / User id of the person who had sought advance ruling
4
Legal Name of the person referred to in serial number 3.
5
Name and designation of jurisdictional officer / concerned officer
6
Email Address of jurisdictional officer / concerned officer
7
Mobile number of jurisdictional officer / concerned officer
8
Whether the jurisdictional officer / concerned officer wishes to be heard in person?
Yes/No
9.
Facts of the case (in brief)
10.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and services tax compliance rating.
Section 149
GST – States
MISCELLANEOUS
Arunachal Pradesh Goods and Services Tax Act, 2017
Goods and services tax compliance rating.
149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act.
(2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Appeal to the Appellate Authority for Advance Ruling
GST ARA – 02
GST
Form GST ARA -02
[See Rule 106(1)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
Remarks
1.
Advance Ruling No.
2
Date of communication of the advance ruling
DD/MM/YYYY
3
GSTIN / User id of the appellant
4
Legal Name of the appellant.
5
Trade Name of the appellant (optional).
6
Address of appellant at which notices may be sent
7
Email Address of the appellant
8
Mobile number of the appellant
9
Jurisdictional officer / concerned officer
10
10 Designation of jurisdictional officer / concerned officer
11
Email Address of jurisdictional officer / concerned officer
12
Mobile number of jurisdictional officer / con

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Application From for Advance Ruling
GST ARA – 01
GST
Form GST ARA-01
[See Rule 104(1)]
Application Form for Advance Ruling
1.
GSTIN Number, if any/ User-id
2.
Legal Name of Applicant
3.
Trade Name of Applicant (Optional)
4.
Status of the Applicant [registered / un-registered]
5.
Registered Address / Address provided while obtaining user id
6.
Correspondence address, if different from above
7.
Mobile No. [with STD/ISD code]
8.
Telephone No. [with STD/ISD code]
9.
Email address
10.
Jurisdictional Authority
<>
11.
i. Name of Authorised representative
Optional
ii. Mobile No.
iii. Email Address
12.
Nature of activity(s) (proposed / present) in respect of which advance ruling soug

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ax on any goods or services or both
__
(vi) whether applicant is required to be registered under the Act
__
(vii) whether any particular thing done by the applicant with respect to any goods and/or services or both amounts to or results in a supply of goods and/or services or both, within the meaning of that term
__
14.
Question(s) on which advance ruling is required
15.
Statement of relevant facts having a bearing on the question(s) raised.
16.
Statement containing the applicant's interpretation of law and/or facts, as the case may be, in respect of the aforesaid question(s) (i.e. applicant's view point and submissions on issues on which the advance ruling is sought).
17.
I hereby declare that the question raised in the applic

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Information of Findings upon Special Audit
GST ADT – 04
GST
Form GST ADT – 04
[See rule 102(2)]
Reference No.:
Date:
To,

GSTIN ………………………………..
Name ……………………………………
Address ………………………………….
Information of Findings

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Communication to the registered person for conduct of special audit under section 66
GST ADT – 03
GST
Form GST ADT – 03
[See rule 102(1)]
Reference No.:
Date:
To,
–
GSTIN …………………………………….
Name ………………………………………
Address ……………………………………
Tax period – F.Y.(s) – ……………………………..
Communication to the registered person for conduct of special audit under section 66

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Audit Report under section 65(6)
GST ADT – 02
GST
Form GST ADT – 02
[See rule 101(5)]
Reference No.:
Date:
To,

GSTIN ………………………………..
Name ……………………………………
Address ………………………………….
Audit Report No. ……

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Intrastate/Interstate Transfer Unit – GST
Query (Issue) Started By: – Ashok Chopra Dated:- 27-7-2017 Last Reply Date:- 28-7-2017 Goods and Services Tax – GST
Got 3 Replies
GST
We are exporting unit (A) and Exporting unit (B) both are in same state and having one GST No. One Balance Sheet but product is different
Unit A is availing Input Tax credit and Unit B is availing draw back facility and not taking credit on inputs
Unit A is sending goods to Unit B for captive use
Please gu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notice for conducting audit
GST ADT – 01
GST
Form GST ADT – 01
[See rule 101(2)]
Reference No.:
Date:
To,

GSTIN …………………………………….
Name ………………………………………
Address ……………………………………
Period – F.Y.(s) – ……………………………..
Notice for conducting audit
Whereas it has been decided to undertake audit of your books of account and records for the financial year(s) …

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST News and Updates
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 27-7-2017

Dear Professional colleague,
Please note the latest Updates and Progress in GST:
GST Updates:
No deduction of tax at source (TDS) under Income Tax on 'GST on Services' component
The Central Board of Direct Taxes (CBDT) vide Circular No. 23/2017 dated July 19, 2017 clarified that wherever in terms of the agreement or contract between the payer and the payee, the component of 'GST on Services' included in the amount payable to a resident is indicated separately, tax shall be deducted on the amount paid or payable without including such 'GST on Services' component. In other words, tax shall not be deducted on such 'GST on Services' component.
Further, GST for these purposes will include IGST, CGST, SGST and UTGST.
Moreover, any reference to 'Service tax' in an existing agreement or contract which was entered prior to July 01, 2017 will be treated as 'GST on Services' with re

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST.
E-way bill is required to enter into UP for taxable goods over ₹ 5000/-
The Uttar Pradesh Government vide Circular No. KA-NI-1014/XI-9(52)/17-U.P.GST Rules-2107-order(31)-2017 dated July 22, 2017 has mandated to have E-way bill 01/ E-way bill 02/ E-way bill 03/ TDF 01 for all taxable goods whose value exceeds ₹ 5,000/- coming from outside Uttar Pradesh to the state. The same can be downloaded from http://comtax.up.nic.in before start of movement of goods.
This is contrary to the GST provision for uniform e-way bill, which requires goods of more than ₹ 50,000/- in value to be pre-registered online in Form GST INS-01 before it can be moved.
Further, for movement of specified goods like iron, steel and edible oil from one point to another within the state i.e. Uttar Pradesh, e-way bill is compulsory, if value of goods is above ₹ 1 lakh.
GST News :
Uploading of invoices on GSTN portal has begun
The GSTN portal has started uploading of specified particula

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Profiteering Authority will be set up soon to keep a check on businesses that have not passed on the benefit of lower tax rates to consumers. It will take 2-3 months time to gauge whether the benefits of GST are being passed on to consumers.
The authority, if it finds that a company has not passed on the GST benefits, will either direct it to pass on the benefits to consumers or if the beneficiary cannot be identified will ask the company to transfer the amount to the 'Consumer Welfare Fund' within a specified time period. The authority will have the power to cancel registration of any entity or business if it fails to pass on to consumers the benefit of lower taxes.
The authority will ensure return of the undue profit earned from not passing on the reduction in incidence of tax to consumers along with 18% interest and can also impose penalty. This authority will be in existence for 2 years unless the GST Council extends the tenure.
Reply By HimansuSekhar Sha as =
whether Tran-1 c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Is Freelancer income eligible for GST
Query (Issue) Started By: – Pankaj Garg Dated:- 27-7-2017 Last Reply Date:- 17-9-2017 Goods and Services Tax – GST
Got 12 Replies
GST
I generate income from www.freelancer.com and www.upwork.com
Do I need to pay 18% GST?
Reply By KASTURI SETHI:
The Reply:
You are liable to pay GST @18%.
Reply By Pankaj Garg:
The Reply:
Can you kindly confirm if there is any documentation for this?
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
Heading 9983 (Other professional, technical and business services)
i) Selling of space for advertisement in print media = 5%
ii) Other professional, technical and business services other than (i) above – 18%
I think that your service is coming under (ii).
Whet

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

for the above section that describes GST for Work from home Income in Software development?
Reply By Pankaj Garg:
The Reply:
I want to add a point. I have actually no firm.
Reply By KASTURI SETHI:
The Reply:
Study information Technology Software Services. Try on google by posting these words.
Reply By Tpse Sanwe:
The Reply:
Hello everyone,
I am foreigner, based outside India.
1st time i work with an indian company and i have some questions with GST. I hope you can help. I want to use my company to invoice the indian company. but they say it is going to be subject to tax. i am ok with that but would like to know how much is the rate. is it 18% ?
When we have the tax certificate, does it mention company name only or also the name o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Corrigendum – Notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017
F.No.354/117/2017-TRU Dated:- 27-7-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Corrigendum
New Delhi, the 27th July, 2017
G.S.R. 958 (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ii) in S.No.56, in column (3), for “serial number 1(f)”, read “serial number 1(g)”;
(iv) in S.No.74, in column (2), for “3302”, read “3301”;
(v) in S.No.231, in column (3), for “heading 9208”, read “heading 9208 or 9705”;
(C) In Schedule III-9%,-
(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 “Opt

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Corrigendum – Notification No. 2/2017-Central Tax (Rate) dated 28th June 2017
F. No. 354/117/2017-TRU Dated:- 27-7-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Corrigendum
New Delhi, the 27th July, 2017
G.S.R. 959 (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.2/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of I

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Corrigendum – Notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017
F. No. 354/117/2017-TRU Dated:- 27-7-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Corrigendum
New Delhi, the 27th July, 2017
G.S.R. 956 (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th June, 2017,-
(A) In Schedule I-5%,-
(i) in S. No.59, in column (3), for “1106 10 90”, read “0713”;
(ii) in S. No.61, in column (2),

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ard)”;
(iii) in S.No.56, in column (3), for “serial number 1(f)”, read “serial number 1(g)”;
(iv) in S.No.74, in column (2), for “3302”, read “3301”;
(v) in S.No.231, in column (3), for “heading 9208”, read “heading 9208 or 9705”;
(C) In Schedule III-18%,-
(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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Corrigendum – Notification No. 2/2017-Integrated Tax (Rate), dated the 28th June, 2017
F. No. 354/117/2017-TRU Dated:- 27-7-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Corrigendum
New Delhi, the 27th July, 2017
G.S.R. 957 (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.2/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Corrigendum – Notification No. 1/2017-Union Territory Tax (Rate), dated the 28th June, 2017
F. No. 354/117/2017-TRU Dated:- 27-7-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Corrigendum
New Delhi, the 27th July, 2017
G.S.R. 960 (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d “Dates (soft or hard)”;
(iii) in S.No.56, in column (3), for “serial number 1(f)”, read “serial number 1(g)”;
(iv) in S.No.74, in column (2), for “3302”, read “3301”;
(v) in S.No.231, in column (3), for “heading 9208”, read “heading 9208 or 9705”;
(C) In Schedule III-9%,-
(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.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Corrigendum – Notification No. 2/2017-Union Territory Tax (Rate), dated the 28th June, 2017
F.No.354/117/2017-TRU Dated:- 27-7-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Corrigendum
New Delhi, the 27th July, 2017
G.S.R. 961 (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.2/2017-Union Territory Tax (Rate), dated the 28th June, 2017

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Clarification regarding exports under claim for drawback in the GST scenario
32/2017 Dated:- 27-7-2017 Circular
Customs
Circular No. 32/2017 – Customs
F. No. 609/64/2017-DBK
Government of India
Ministry of Finance, Department of Revenue
Central Board of Excise & Customs
***
New Delhi, dated 27th July, 2017
To,
Principal Chief Commissioners / Principal Directors General,
Chief Commissioners / Directors General,
Principal Commissioners / Commissioners,
all under CBEC
Madam/Sir,
Sub: Clarification regarding exports under claim for drawback in the GST scenario.
As you are aware, the higher All Industry Rates (AIRs) under Duty Drawback scheme viz. rates 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. 1.7.2017 to 30.9.2017 (Circular No. 22/2017-Customs dated 30.6.2017).
2. Various issues have been highlighted by field formations and exporters regarding

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e 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 Rule 5(2) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, it may be noted that the changes made in Note and Condition 12A shall be applicable w.e.f. 1.7.2017 itself. Thus, exports which have been made from 1.7.2017 onwards shall be governed by the revised Note and Condition 12A. For all exports made w.e.f 1.7.2017 for which higher rate of drawback is claimed, exporter has to submit the self-declaration in the format attached. This format is also being suitably included in the EDI shipping bill. In respect of exports that have already been made, exporters may submit a single declar

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r the purpose of audit checks for above cited self-declarations. Directorate General of Audit (Central Taxes) is also being asked to have the declarations given by exporters about non-availment of ITC/refund etc. in respect of exports under drawback verified at the time of audit of these units/exporters. These checks will thus ensure that there is no double neutralisation of taxes by simultaneous availment of credit/refund and drawback.
7. In order to further facilitate exporters, it may be ensured that all pending drawback claims are disposed of on priority and zero pendency be maintained. Supplementary claims whenever filed should also be processed on priority.
8. Wide publicity on these aspects may be given by way of issuance of trade notice and field officers also should be sensitised.
Encl. as above.
Yours faithfully,
(Dipin Singla) OSD (Drawback)
Tel: 23341480
Self-declaration for claiming higher rate of AIR of duty drawback under column (4) and (5) of the AIR Schedule und

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =