Author: admin_gst

Officers under Goods and Services Tax
G.O. (P) No. 94/2017/TAXES Dated:- 29-7-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
GOVERNMENT OF KERALA
Taxes (D) Department
NOTIFICATION
G.O. (P) No. 94/2017/Taxes.
Dated. Thiruvananthapuram, 29th July, 2017.
S. R. O. No. 487/2017.-In exercise the powers conferred by Section 3 and 4 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala hereby appoint the following classes of officers under the Kerala Value Added Tax, 2003 (30 of 2004) and the Kerala General Sales Tax Act, 1963 (15 of 1963) mentioned column (1) of the Schedule below as officers appointed for performing various functions under the said Ordinance as mentioned in column (

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cial Tax Officer, Assistant Sales Tax Officer, Commercial Tax Inspector, Intelligence Inspectors, Junior Superintendent
Assistant State Tax Officer.
This notification shall be deemed to have come into force with effect from the 1st day of July, 2017.
By order of the Governor,
MINHAJ ALAM, I.A.S.,
Secretary (In-charge).
Explanatory Note
(This does not form part of the notification, but is intended to indicate its general purport.)
As per section 3 of the Kerala Goods and Services Tax Ordinance, 2017 the Government shall by notification appoint officers specified in the section for the purpose of the Ordinance. Section 4 provides that, the Government may in addition to the officers as may be notified under section 3, appoint such pe

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in GTA, how to charge GST under following conditions
Query (Issue) Started By: – sandeep hawelia Dated:- 28-7-2017 Last Reply Date:- 30-7-2017 Goods and Services Tax – GST
Got 2 Replies
GST
We are associated with logistics business in Guwahati(Assam). Which means we come under GTA. If someone who is registered under GST books he materials with us which is to be ransported in assam only, and the consignee is not registered under GST, do we have to charge GST? What are the documents I

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PRICE OF THE PRODUCT UNDER PRE AND POST GST
Query (Issue) Started By: – RameshBabu Kari Dated:- 28-7-2017 Last Reply Date:- 30-7-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Expert,
If the price of the product was Rs.10,000/- which was pre-gst price including vat to the customer in the market. Price of the same product will be the same ₹ 10,000/- even post gst ?
i.e Post gst price of the product, if gst rate is 18% = price of the product is ₹ 10,000/-(cost = 8200 + cgst 900 + sgst 900)
or
Post gst price = 11800/=(10,000+1800)
Which one is correct ? and is there any wrong on the 11800/- of the product to the custome ? Please clarify with applicable provisions and rules of gst.
Reply By KASTURI SETHI

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EXPORT OF GOODS FROM OTHER STATE FOR DEALER REGISTERED IN GUJARAT
Query (Issue) Started By: – NITIN DESAI Dated:- 28-7-2017 Last Reply Date:- 30-7-2017 Goods and Services Tax – GST
Got 3 Replies
GST
SIR,
WE ARE REGISTERED DEALER/MANUFACTURER IN THE STATE OF GUJARAT. PRIOR TO GST WE WERE BUYING THE GOODS FROM MAHARASHTRA/UP/HARIYANA ETC. AND EXPORTING THE SAME FROM NEAR BY PORT. NOW THE SUPPLIER IS ASKING FOR GST REGISTRATION OF THE STATE FROM WHERE MATERIAL IS EXPORTED I.E. IF MATERIAL PURCHASED FROM UP AND EXPORTED FROM NAHVA SHEVA PORT, WE REQUIRE THE REGISTRATION OF MAHARASHTRA STATE OTHERWISE WE SHOULD BRING THE MATERIAL IN GUJARAT STATE AND ISSUE INVOICE FOR EXPORT PURPOSE.
IT IS HUMBLE REQUEST TO KINDLY ENLIGHT THE GST

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Notice for attachment and sale of immovable/movable goods/shares under section 79
GST DRC – 16
GST
FORM GST DRC – 16
[See rules 147(1) & 151(1)]
To
GSTIN –
Name –
Address –
Demand order No.: Date:
Reference No. of recovery: Date:
Period:
Notice for attachment and sale of immovable/movable goods/shares under section 79
Whereas you have failed to pay the amount of Rs……………, being the arrears of tax/cess/interest/penalty/fee payable by you under

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Application Before The Civil Court Requesting Execution For A Decree
GST DRC – 15
GST
FORM GST DRC-15
[See rule 146]
Application Before The Civil Court Requesting Execution For A Decree
To
The Magistrate /Judge of the Court of ………………
–
Demand order No.: Date: Period
Sir/Ma'am,
This is to inform you that as per the decree obtained in your Court on the day of ……………… 20……. by …&

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Certificate of Payment to a Third Person
GST DRC – 14
GST
FORM GST DRC – 14
[See rule 145(2)]
Certificate of Payment to a Third Person
In response to the notice issued to you in FORM GST DRC-13 bearing reference No. ______________ dated _________, you have discharged your liability by making a payment of Rs. ________________ for the defaulter named below:
GSTIN –
Name –
Demand order No.: Date:
Reference No. of recovery: Date:
Period:
This certificate will constitute a good and

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Notice to a third person under section 79(1) (c)
GST DRC – 13
GST
FORM GST DRC – 13
[See rule 145(1)]
Notice to a third person under section 79(1) (c)
To
The ___________
Particulars of defaulter –
GSTIN –
Name –
Demand order No.: Date:
Reference No. of recovery: Date:
Period:
Whereas a sum of Rs. << ->> on account of tax, cess, interest and penalty is payable under the provisions of the <> Act by <> holding <> who has failed to make payment of such amount; and/or
It is observed that a sum of rupees is due or may become due to the said taxable person from you; or
It is observed that you hold or are likely to hold a sum of rupees – for or on account of the said person.
You are hereby directed to pay a sum of rupees to

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RATE OF TAX ON SALE OF MEIS LICENCE AND CODE NO
Query (Issue) Started By: – NITIN DESAI Dated:- 28-7-2017 Last Reply Date:- 30-7-2017 Goods and Services Tax – GST
Got 2 Replies
GST
SIR,

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Sale Certificate
GST DRC – 12
GST
FORM GST DRC – 12
[1[See rule 144(5),144A and 147(12)]]
Sale Certificate
Demand order No.: Date:
Reference No. of recovery: Date:
Period:
This is to certify that the following 2[goods or conveyance]:
Schedule (Movable 2[goods or conveyance])
Sr. No.
Description of 2[goods or conveyance]
Quantity
1
2
3
Schedule (Immovable 2[goods or conveyance])
Building No./ Flat No.
Floor No.
Name of the Premises/ Building
Road/ Street
Locality/ Village
District
State
PIN Code
Latitude (optional)
Longitude (optional)
1
2
3
4
5
6
7
8
9
10
Schedule (Shares)
Sr. No.
Name of the Company
Quantity
Value
1
2
3
4
have been sold to ………………

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Notice to successful bidder
GST DRC – 11
GST
FORM GST DRC – 11
[1[See rule 144(5),144A and 147(12)]]
Notice to successful bidder
To,
____________
Please refer to Public Auction Reference No. ____________ dated __________. On the basis of auction conducted on ________, you have been found to be a successful bidder in the instant case.
You are hereby, required to make payment of Rs._____________ within a period of 15 days from the date of auction.
The possession of the 2[goods or c

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JURISDICTION
Query (Issue) Started By: – CA.ANCHAL RASTOGI Dated:- 28-7-2017 Last Reply Date:- 29-7-2017 Goods and Services Tax – GST
Got 3 Replies
GST
A Company registered in Excise, Service and VAT, has registered itself in GST by using provisional ID provided by State VAT Department. Is there any ruling, notification, provision in GST that now the company are under jurisdiction of State because it has registered itself by using provisional ID provided by State VAT ? in other words those entities have registered itself by using provisional ID provided by Excise and / or Service Tax would be under jurisdiction of Central. please clarify.
Reply By KASTURI SETHI:
The Reply:
It is based on turnover. There was a news before imp

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E-way Bill System in Bihar GST Simplifies Goods Transport, Enhances Compliance and Reduces Logistical Hurdles in Goods Movement.

GST
e-way bill system – Bihar GST – procedure for transportat

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Features of GST
GST
Dated:- 28-7-2017

Goods and Services Tax (GST) is intended to bring transparency and accountability in business transactions along with the ease of doing business and rationalization in tax rates and will not pave the way for financialization of the country.
The foremost benefit of GST is to remove hurdles in inter-State transactions resulting in the setting up of a common market. This make 'one nation, one tax and one market' true in the country.Further, in case of inter-State supply, only integrated tax is to be levied while in intra-State supplies, central tax and State tax or Union territory tax is to be levied. Thus, the plethora of taxes being levied by the Centre and the States in the erstwhile regi

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o far as they relate to supply of goods or services.
(B) Taxes related to State
i. State VAT
ii. Central Sales Tax
iii. Luxury Tax
iv. Octroi and Entry Tax (all forms)
v. Entertainment and Amusement Tax (except when levied by the local bodies)
vi. Taxes on advertisements
vii. Purchase Tax
viii. Taxes on lotteries, betting and gambling
ix. State Surcharges and Cesses so far as they relate to supply of goods or services.
GST will improve productivity and easiness of business as the entire nation has been converted into a single market by removal of hurdles to inter-State trade. Further, uniform tax rates along with reduction in the cascading effect of taxation and increased input tax credit utilization in GST would immensely benefi

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Benefits of the reduced rates/tax rebate to the consumers post GST
GST
Dated:- 28-7-2017

The GST Council comprising the representatives of Central and State Government recommended the GST rates for goods and services, interalia taking into account the pre-GST indirect taxes incidence on goods and service. The GST rates on goods have since been notified. With the GST rates so notified the tax incidence on items like food grain, milk, egg, sugar, vegetable edible oils, spices in GST

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GST Settlement Rules 2017: Framework for Distributing Tax Revenue Between Central and State Governments Explained.
Notifications
GST
Goods and services Tax Settlement of funds Rules, 2017 – N

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E-Waybill Required for All Under Andhra Pradesh GST Act 2017: Form GST Waybill-1 Mandatory for Goods Transport.
Notifications
GST – States
e-way bill system – Andhra Pradesh GST – Every regis

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Notice for Auction under section 79 (1) (b) or section 129(6) of the Act
GST DRC – 10
GST
1[FORM GST DRC – 10
[See rule 144(2)&144A]
Notice for Auction under section 79 (1) (b) or section 129(6) of the Act
Date:
Demand order no.:
Period:
Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs………. and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of section 79.
Or
Whereas the goods or conveyance detained or seized under Section 129 are liable for sale or disposal in accordance with the provisions of sub-section (6) of Section 129 for recovery of penalty of Rs…&he

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and/or conveyance shall be again put up for auction and resold.
Schedule
Serial No.
Description of goods or Conveyance
Quantity
1
2
3
Place:
Date:
Signature
Name
Designation:]
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NOTES:-
1. Substituted vide NOTIFICATION No. 40/2021 – Central Tax dated 29-12-2021 w.e.f. 01-01-2022 before it was read as
"FORM GST DRC – 10
[See rule 144(2)]
Notice for Auction of Goods under section 79 (1) (b) of the Act
Demand order No. : Date :
Period:
Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs………. and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of sec

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Hotel Booking under GST by an agent
Query (Issue) Started By: – MANOJ KUMAR Dated:- 28-7-2017 Last Reply Date:- 18-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
We have a query regarding Hotel Booking done by Registered Travel agent for another Registered Travel Agent and Direct Guests
For eg A Registered Person (Mr A) in the course of his business approaches us for Hotel Booking ( Mr B). We i.e Mr B books hotel for him by charging lets say ₹ 10000 which includes our ma

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Order for recovery through specified officer under section 79
GST DRC – 09
GST
FORM GST DRC – 09
[See rule 143]
To
___________
–
Particulars of defaulter –
GSTIN –
Name –
Demand order No. : Date:
Reference No. of recovery : Date:
Period :
Order for recovery through specified officer under section 79
Whereas a sum of Rs. << >> on account of tax, cess, interest and penalty is payable under the provisions of the <> Act by the aforesaid person who has failed to make payment of s

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Rectification of Order
GST DRC – 08
GST
1[FORM GST DRC – 08
[See rule 142(7)]
Reference No.:
Date:
Summary of Rectification /Withdrawal Order
1. Particulars of order:
(a) Financial year, if applicable
(b) Tax period, if any
From To –
(c) Section under which order is passed
(d) Original order no.
(e) Original order date
(f) Rectification order no.
(g) Rectification order date
(h) ARN, if applied for rectification
(i) Date of ARN
2. Your application for rectification of the order referred to above has been examined ______
3. It has come to my notice that the above said order requires rectification (Reason for rectification as per attached annexure) _____
4. The order referred to above (issued under section 129) req

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filled up.
2. Column nos. 2, 3, 4 and 5 of the Table at serial no. 7 i.e. tax rate, turnover and tax period are not mandatory.
3. Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.
4. Demand table at serial no. 7 shall not be filled up if an order issued under section 129 is being withdrawn.]
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Notes
1. Substituted vide Notification No. 16/2019 – Central Tax DATED 29-03-2019 w.e.f 01-04-2019 before it was read as
"FORM GST DRC – 08
[See rule 142(7)]
Reference No.:
Date:
Rectification of Order
Preamble – << Standard >> (Applicable for orders only)
Particulars of original order
Tax period, if any
Section under which order is passed
Order no.
Date of issue
Provisio

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Summary of the order
GST DRC – 07
GST
3[FORM GST DRC-07
[See rule 100(1), 100(2), 100(3) & 142(5)]
Summary of the order
Reference No. –
Date –
1. Details of order :
(a) Order No. :
(b) Order date :
(c) Financial year :
(d) Tax period: From To
2. Issues involved :
3. Description of goods / services (if applicable):
Sr. No.
HSN code
Description
4. Section(s) of the Act under which demand is created:
5. Details of demand :
(Amount in Rs.)
4[Sr.
No.
Tax
Rate
Turnover
Tax Period
Act
POS
(Place of
Supply)
Tax
Interest
Penalty
Fee
Others
Total
From
To
1
2
3
4
5
6
7
8
9
10
11
12
13
Total
]
You are hereby directed to make the payment by failing which proceedings shall be

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tax, suppression of turnover, excess ITC
claimed, excess refund released, place of supply, others (specify)
3. Description of goods / services –
Sr. No.
HSN
Description
4. Details of demand
(Amount in Rs.)
Sr. No.
Tax rate
Turnover
Place of supply
Act
Tax/ Cess
Interest
Penalty
1
2
3
4
5
6
7
8
5. Amount deposited
Sr. No.
Tax Period
Act
Tax/ Cess
Interest
Penalty
Others
Total
1
2
3
4
5
6
7
8
Total
Signature
Name
Designation
2. Substituted vide Notification No. 21/2018 – Dated 18-04-2018, before it was read as, "1[***]"
3. Substituted vide Notification No. 16/2019 – Central Tax DATED 29-03-2019 w.e.f 01-04-2019 before it was read as
"2[FORM GST DRC – 07
[See rule 142(5)]
Summar

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Reply to the Show Cause Notice
GST DRC – 06
GST
FORM GST DRC – 06
[See rule 142(4)]
Reply to the Show Cause Notice
1. GSTIN
2. Name
3. Details of Show Cause Notice
Reference No.
Date of issue
4. Financial Year
5. Reply
<< Text box >>
6. Documents uploaded
<< List of documents >>
7. Option for personal hearing
__ Yes
__ No
8. Verification-
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and be

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Intimation of conclusion of proceedings
GST DRC – 05
GST
FORM GST DRC- 05
[See rule 142(3)]
Reference No:
Date:
To
_______________ GSTIN/ID
Name
_______________ Address
Tax Period – F.Y. –
SCN – Date –
ARN – Date –
Intimation of conclusion of proceedings
This has reference to the show cause notice referred to above. As you have paid the amount of tax and other dues mentioned in the notice along with applicable interest and penalty in accordance with the provisions of sectio

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Acknowledgement of payment made voluntarily
GST DRC – 04
GST
1[FORM GST DRC – 04
[See rule 142(2) & 142(3)]
Reference No:
Date:
To
_______________ GSTIN/ID
Name
_______________ Address
Tax Period – F.Y. –
ARN – Date –
Acknowledgement of payment made voluntarily.
The payment made by you vide application referred to above is hereby acknowledged to the extent of the amount paid.
This is a system generated acknowledgement and does not require signature.]
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NOTES

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