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GST – States – 15/2017-State Tax (Rate) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 15/2017-State Tax (Rate) Naya Raipur, dated: 28.06.2017 No. F-10- 43 /2017/CT/V (83) – In exercise of the powers conferred by sub-section (3) of section 54 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council hereby notifies that no refund of unutilised

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GST – States – 16/2017-State Tax (Rate) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 16/2017-State Tax (Rate) Naya Raipur, dated: 28.06.2017 No. F-10- 43/2017/CT/V (84) -In exercise of the powers conferred by section 55 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby specifies, – (i) United Nations or a specified international organisation; and (ii) Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, for the purposes of the said section subject to the following conditions:- (a) United Nations or a specified international organisation shall be

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fund of state tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affairs, based on the principle of reciprocity; (ii) that in case of supply of services, the head of the foreign diplomatic mission or consular post, or any person of such mission or post authorised by him, shall furnish an undertaking in original, signed by him or the authorised person, stating that the supply of services received are for official purpose of the said foreign diplomatic mission or consular post; or for personal use of the said diplomatic agent or career consular officer or members of his/her family; (iii) that in case of supply of goods, concerned diplomatic mission or consulate or an officer duly authorized by hi

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of the whole of the state tax granted to the foreign diplomatic mission or consular post in India for official purpose or for the personal use or use of their family members shall not be available from the date of withdrawal of such certificate. Explanation. – For the purposes of this notification, unless the context otherwise requires,"specified international organisation" means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply. 2. This notification shall come into force with effect from the I st day of July, 2017 By order and in the name of the Governor o

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GST – States – F-10-40/2017/CT/5(68) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated : 28.06.2017 No. F-10-42/2017/CT/V (68)- In exercise of the powers conferred by sub-section (3) of section 1 of the Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017), the State Government hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to 9, 11 to 21, 31 to

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The provisions of sections 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to sub-section (9),43 except the proviso to sub-section (9),44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 of the Odisha Goods and Services Tax Act, 2017, shall come into force – GST – States – S.R.O. No. 292/2017 – Dated:- 28-6-2017 – FINANCE DEPARTMENT NOTIFICATION Dated The 28th June,2017 S.R.O. No.- 292/2017 – In exercise of the powers conferred by sub-section (3) of section 1 of the Odisha Goods and Servic

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GST – States – 02/2017 – Dated:- 28-6-2017 – FINANCE SECRETARIAT NOTIFICATION (02/2017) No. FD 47 CSL 2017, Bengaluru, dated: 28.06.2017 In exercise of the powers conferred by section 146 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017), the Government of Karnataka on the recommendations of the Council hereby notifies www.gst.gov.in as the Common Goods and Services Tax El

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GST – States – 01/2017 – Dated:- 28-6-2017 – FINANCE SECRETARIAT NOTIFICATION (01/2017) No. FD 47 CSL 2017, Bengaluru, dated: 28.06.2017 In exercise of the powers conferred by sub-section (3) of section 1 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 0f 2017), the Government of Karnataka hereby appoints the 28thday of June, 2017, as the date on which the provisions of sections 1,2,3,4,5,10,22, 23,24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Act shall come into

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GST – States – 1125-F.T.-01/2017-State Tax (Rate) – Dated:- 28-6-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1125-F.T. Dated Howrah, the 28th day of June, 2017 No. 01/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 9 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor, on the recommendations of the Council, is pleased hereby to notify the rate of the State tax of- (i) 2.5

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GST – States – 1130-F.T.-06/2017-State Tax (Rate) – Dated:- 28-6-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1130-F.T. Dated Howrah, the 28th day of June, 2017 No. 06/2017-State Tax (Rate) In exercise of the powers conferred by section 55 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor, on the recommendations of the Council, hereby specifies the Canteen Stores Department (hereinafter referred to as the CSD)

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GST – States – 1131-F.T.-07/2017-State Tax (Rate) – Dated:- 28-6-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1131-F.T. Dated Howrah, the 28th day of June, 2017 No. 07/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 11 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased hereby to exempt, supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding ent

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GST – States – 1137-F.T.-13/2017-State Tax (Rate) – Dated:- 28-6-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1137-F.T. Dated Howrah, the 28th day of June, 2017 No. 13/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (3) of section 9 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor, on the recommendations of the Council is pleased hereby to notify that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of State tax leviable under section 9 of the said West Bengal Goods and Services Tax Ordinance, 2017, shall be paid on reverse charge basis by the recipient of the such services as specified in column (4) of the said Table:- Table Sl.No. Category of Supply of Services Supplier of service Recipient of Service (1) (2) (3) (4) 1. Supply of Services by a goods transport agency

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y other law for the time being in force in any part of India; or (c) any co-operative society established by or under any law; or (d) any person registered under the West Bengal Goods and Services Tax Ordinance, 2017, the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons; or (g) any casual taxable person; located in the taxable territory. 2. Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or a firm of advocates, or by a firm of advocates, by way of legal services, to a busin

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ransport of goods or passengers. Central Government, State Government, Union territory or local authority Any business entity located in the taxable territory. 6. Services supplied by a director of a company or a body corporate to the said company or the body corporate. A director of a company or a body corporate The company or a body corporate located in the taxable territory. 7. Services supplied by an insurance agent to any person carrying on insurance business. An insurance agent Any person carrying on insurance business, located in the taxable territory. 8. Services supplied by a recovery agent to a banking company or a financial institution or a non-banking financial company. A recovery agent A banking company or a financial institution or a non-banking financial company, located in the taxable territory. 9. Supply of services by an author, music composer, photographer, artist or the like by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a

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GST – States – 1138-F.T.-14/2017-State Tax (Rate) – Dated:- 28-6-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1138-F.T. Dated Howrah, the 28th day of June, 2017 No. 14/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (2) of section 7 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor, on the recommendations of the Council hereby notifies that the following activities or transactions unde

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GST – States – 1139-F.T.-15/2017-State Tax (Rate) – Dated:- 28-6-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1139-F.T. Dated Howrah, the 28th day of June, 2017 No. 15/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (3) of section 54 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor, on the recommendations of the Council, is pleased hereby to notify that no refund of unutilised input t

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GST – States – 1140-F.T.-16/2017-State Tax (Rate) – Dated:- 28-6-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1140-F.T. Dated Howrah, the 28th day of June, 2017 No. 16/2017-State Tax (Rate) In exercise of the powers conferred by section 55 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Bengal Ordinance II of 2017), the Governor is pleased hereby to specify, – (i) United Nations or a specified international organisation; and (ii) Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, for the purposes of the said section subject to the following conditions:- (a) United Nations or a specified international organisation shall be ent

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of State tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affairs, based on the principle of reciprocity; (ii) that in case of supply of services, the head of the foreign diplomatic mission or consular post, or any person of such mission or post authorised by him, shall furnish an undertaking in original, signed by him or the authorised person, stating that the supply of services received are for official purpose of the said foreign diplomatic mission or consular post; or for personal use of the said diplomatic agent or career consular officer or members of his/her family; (iii) that in case of supply of goods, concerned diplomatic mission or consulate or an officer duly authorized by him wi

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the whole of the State tax granted to the foreign diplomatic mission or consular post in India for official purpose or for the personal use or use of their family members shall not be available from the date of withdrawal of such certificate. Explanation. – For the purposes of this notification, unless the context otherwise requires, specified international organisation means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply. 2. This notification shall come into force with effect from the 1st day of July, 2017. By order of the Governor, RAJSEKHAR BANDYOPADHYAY, Joint

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GST – States – 1142-F.T. – Dated:- 28-6-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1142-F.T. Dated Howrah, the 28th day of June, 2017 In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. II of 2017) (hereinafter referred to as the said Ordinance), the Governor, on the recommendations of the Council, is pleased hereby to prescribe that a registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lieu of the State tax payable by him, an amount calculated in accordance with the provisions of sub-section (1) of section 10 of the

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eading , heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 2. This notification shall be deemed to have come into force with effect from the 25th day of June, 2017 in supersession of Notification No. 1095 -F.T. dated the 23rd day of June, 2017. By order of the Governor, RAJSEKHAR BANDYOPADHYAY, Joint Secretary to the Government of West Bengal.

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GST – States – KA.NI.-2-819/XI-9(42)/17 – Dated:- 28-6-2017 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 NOTIFICATION KA.NI.-2-819/XI-9(42)/17 – U.P. GST Rules-2017-Order-(04)-2017 Lucknow: Dated: June 28, 2017 In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act. no. 1 of 2017), the Governor is pleased to make the following rules, namely:- The Uttar Pradesh Goods and Services Tax Rules, 2017 Chapter I PRELIMINARY 1. Short title, Extent and Commencement.-(1) These rules may be called the Uttar Pradesh Goods and Services Tax Rules, 2017. (2) They shall come into force with effect from 29 June, 2017. 2. Definitions.- In these rules, unless the context otherwise requires,- (a) Act means the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017); (b) Form means a Form appended to these rules; (c) Section means a section of the Act; (d) Special Economic Zone shall have the same meaning a

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day but shall issue bill of supply for supplies made after the said day. (2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section. (3) Any registered person who opts to pay tax under section 10 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the commencement of the financial year for which the option to pay tax under the aforesaid section is exercised and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of sixty days from the commencement of the relevant financial year. (4) Any person who files an intimation under sub-rule (1) to pay tax under section 10 shall fur

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e intimation is filed under sub-rule (1) of the said rule. (2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of registration to the applicant and his option to pay tax under section 10 shall be effective from the date fixed under sub-rule (2) or (3) of rule 10. 5. Conditions and restrictions for composition levy.- (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:- (a) he is neither a casual taxable person nor a non-resident taxable person; (b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of rule 3; (c) the goods held in stock by him have not been purchased from an unregistered supplier and where purchased, he pays

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valid so long as he satisfies all the conditions mentioned in the said section and under these rules. (2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or the provisions of this Chapter and shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the occurrence of such event. (3) The registered person who intends to withdraw from the composition scheme shall, before the date of such withdrawal, file an application in FORM GST CMP-04, duly signed or verified through electronic verification code, electronically on the common portal. (4) Where the proper officer has reasons to believe that the registered person was not eligible to pay tax under section 10 or has contravened the provisions of the Act or provisions of this Chapter, he may issu

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n FORM GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn or from the date of the order passed in FORM GST CMP-07, as the case may be. (7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number. 7. Rate of tax of the composition levy.- The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column (3) of the said Table:- Sl.

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ion 25 (hereafter in this Chapter referred to as the applicant ) shall, before applying for registration, declare his Permanent Account Number, mobile number, email address, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone: Provided further that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor. (2) (a) The Permanent Account Number shall be validated online by the common portal from the database maintained by the Central Board of Direct Taxes. (b) The mobile number declared under sub-rule (1) shall be verified through a one-time password sent to the

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r by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit. 9. Verification of the application and approval.- (1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application. (2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of three working days from t

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tion or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05. (5) If the proper officer fails to take any action, – (a) within a period of three working days from the date of submission of the application; or (b) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved. 10. Issue of registration certificate.- (1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Services Tax Identification Number shall be assign

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istration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9. 11. Separate registration for multiple business verticals within a State or a Union territory.- (1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions, namely:- (a) such person has more than one business vertical as defined in clause (18) of section 2; (b) the business vertical of a taxable person shall not be granted registration to pay tax under section 10 if any one of the other business verticals of the same person is paying tax under section 9; (c) all sepa

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Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application. (3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at source under section 51 or collect tax at source under section 52, the said officer may cancel the registration is

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mber, if available. (2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for making an advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of rule 8 shall be issued electronically only after the said deposit in his electronic cash ledger. (3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule. (4) The application for registration made by a non-resident taxable person shall be signed by his authorised signatory who shall be a person resident in India having a valid Permanent Account Number. 14. Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient.-(1)Any person supplying online information and database access or re

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er, by such person before the end of the validity of registration granted to him. (2) The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27. 16. Suo moto registration.- (1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG- 12. (2) The registration granted under sub-rule (1) shall be effective from the date of such order granting registration. (3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in rule 8 or rule 12: Provided that where the said person has filed

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cified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application. 18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.- (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business. (2) Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibited at the entry of his principal place of business and at every additional place or places of business. 19. Amendment of registration.- (1) Where there is any change in an

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rs of the business,- which does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment; (b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number; (c) where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the common portal; (d) where a change in the constitution of any business results in the change of the Perma

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, issued under sub-rule (2), in FORM GST REG-04, within a period of seven working days from the date of the service of the said notice. (4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub-rule (1) and pass an order in FORM GST REG -05. (5) If the proper officer fails to take any action,- (a) within a period of fifteen working days from the date of submission of the application, or (b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3), the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal. 20. Application for cancellation of registration.- A registered person, other tha

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oluntarily, before the expiry of a period of one year from the effective date of registration. 21. Registration to be cancelled in certain cases.- The registration granted to a person is liable to be cancelled, if the said person,- (a) does not conduct any business from the declared place of business; or (b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder. 22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled. (2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM REG-18 within the period specified in the said sub-rule. (3) Where a person wh

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of registration.- (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns. (2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellat

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er specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant. 24. Migration of persons registered under the existing law.- (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his email address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner. (b) Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax Identification Number therein, shall be made available to him on the common portal: Provided that a taxable person who has been granted multiple registrations under the existing law on t

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n sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG-28: Provided that the show cause notice issued in FORM GST REG- 27 can be withdrawn by issuing an order in FORM GST REG- 20, if it is found, after affording the person an opportunity of being heard, that no such cause exists for which the notice was issued. (4) Every person registered under any of the existing laws, who is not liable to be registered under the Act may, within a period of thirty days from the appointed day, at his option, submit an application electronically in FORM GST REG-29 at the common portal for the cancellation of registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel

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otified by the Commissioner in this behalf: Provided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate. (2) Each document including the return furnished online shall be signed or verified through electronic verification code- (a) in the case of an individual, by the individual himself or where he is absent from India, by some other person duly authorised by him in this behalf, and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf; (b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family or by the authorised signatory of such Karta; (c) in the case of a company, by the chief executive officer or authorised signatory t

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Uttarakhand Goods and Services Tax Rules, 2017 – GST – States – 508/2017 – Dated:- 28-6-2017 – PDF Download – Notification – Circular

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GST – States – 04/2017-State Tax – Dated:- 28-6-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR NOTIFICATION No. 04/2017-State Tax The 28th June, 2017 No. GST/24/2017.- In exercise of the powers conferred by section 146 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns,

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GST – States – Tax/4(53)/GST-NOTN/2016/A1 – Dated:- 28-6-2017 – GOVERNMENT OF MANIPUR DEPARTMENT OF TAXES NOTIFICATION Imphal, the 28th June, 2017 No. Tax/4(53)/GST-NOTN/2016/A1:- In pursuance of sub-rule (1) of rule 26 of the Manipur Goods and Services Tax Rules, 2017, the Commissioner, hereby makes the following amendment in the notification of the Government of Manipur, Department of Taxes notification No. Tax/4(53)/GST-NOTN/2016/A, dated the 19th June, 2017, namely:- In the said notificatio

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Goods and Services Tax – Started By: – susmis666 susmis666 – Dated:- 27-6-2017 Last Replied Date:- 2-7-2017 – Hi, I am a trader and have VAT registration. I was planning to get the service tax registration but didn't do it because of GST being rolled out soon. After I will be migrated to GST, do I have to file any separate document in order to expand my business activity by including services along with existing trading activities or I can just simply start rendering services and charge service tax as applicable under GST law? – Reply By KASTURI SETHI – The Reply = When you are migrated to GST, you supply the goods and services both. Registration is meant for goods and services both. No separate document is to be filed. Down load a fre

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stead of Tax invoice and also does he need to mention anything like Below Threshold limit of 20lakhs TO like composition dealer has to mention in his bill COMPOSTION SCHEME DEALER ?Also his cost price would be high as he is not availing ITC and his B2B buyers may avoid him if he is not issuing tax invoice. In case he has B2C buyer only then he can opt for Composition scheme .Kindly also confirm if there is any clause to file his below TO in the monthly returns. – Reply By KASTURI SETHI – The Reply = Sh.Ravi Kumar Ji, I have re-examined the whole issue. If any person whose turnover is below ₹ 20 lakhs and he obtains GST registration, he has to pay GST from Re.one. This is gross injustice with small businessman. In the light of this, yo

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Goods and Services Tax – Started By: – Rohit Bhura – Dated:- 27-6-2017 Last Replied Date:- 10-7-2017 – We supply goods to Various Industries in India. In Some Case Even the Freight is paid by us (Consigner) to GTA i.e. Transport Company/Truck Owners and all Consignees are Pvt Ltd / Ltd. Consignee Release the Material & Freight directly to our bank Account.Now who will pay GST on Freight & how should we invoice for our Material.what is the Consignee is Located in J&KRohit Bhura – Reply By KASTURI SETHI – The Reply = GST on freight will be paid by consignee under RCM.Show freight separately in the invoice . Regarding the location in J & K State, still situation is fluid. It will be cleared before 30.6.17. – Reply By Rajagopal

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erstanding correct?For J&K it would be same, but as GST has not applied so, if freight is on to pay basis we will not add it in invoice and Transporter will collect 10,500 and it would be his his responsibility to deposit ₹ 500 GST. Is this also correct.Thanks In adv. – Reply By Rohit Bhura – The Reply = What if a GTA is not involved in the transaction i.e. we directly contact a truck owner for supplying the good and the freight is paid by us or the Consignee is from J&K. So does it still come under GST? – Reply By Rohit Bhura – The Reply = Would we get input for the GST paid on freight inward & Freight outward under RCM. – Reply By KASTURI SETHI – The Reply = The words, 5% with NO ITC has been mentioned in the list of rat

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Goods and Services Tax – GST – Dated:- 27-6-2017 – New Delhi, Jun 27 (PTI) A mega rehearsal has been planned tomorrow in the Central Hall of Parliament ahead of the historic GST launch on the midnight of June 30. The rehearsal, scheduled to be held at 10 PM, may be supervised by either Parliamentary Affairs Minister Ananth Kumar, his deputies Mukhtar Abbas Naqvi and S S Ahluwalia, or Secretary Rajiv Yadav, official sources said today. Officers concerned from various departments including those from the finance ministry will be part of the rehearsal event, they said. The event to launch the Goods and Services Tax (GST) will be held in the circular-shaped Central Hall, which witnessed a function to mark 50 years of Independence, and attended

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War room set up to deal with GST crises – Goods and Services Tax – GST – Dated:- 27-6-2017 – New Delhi, Jun 27 (PTI) Equipped with multiple phone lines and computer systems and manned by tech-savvy youngsters, a mini war room has been set up in the finance ministry to deal with crises related to the implementation of GST. Central Board of Excise and Customs (CBEC) chief Vanaja N Sarna told PTI today that the unit will act as a quick resource centre for central and state government officials to

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Goods and Services Tax – GST – Dated:- 27-6-2017 – New Delhi, Jun 27 (PTI) Beverages major Coca-Cola India today announced hiking prices of its aerated beverages while reducing that of packaged drinking water brand Kinley on account of upcoming GST regime. The company said aerated beverages have been the worst hit category with the proposed tax of 40 per cent under the GST significantly higher than current weighted average national tax incidence. Company has no choice but to minimally increase the prices even after absorbing the significant portion of the tax increase, Coca-Cola India said in a statement. Coca-Cola will, however, launch an affordable range of aerated beverages to cater to the price sensitive consumers, it added. On its mov

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Goods and Services Tax – GST – Dated:- 27-6-2017 – New Delhi, Jun 27 (PTI) Finance Minister Arun Jaitley today said people may have to face some difficulty initially as the GST is rolled out but in the long run the new indirect tax regime would help cut tax evasion and check price rise. He also said the GST Council will look at bringing real estate within the GST net by next year and revisit taxing of petroleum products under the new regime in 1-2 years. To begin with, people could face some difficulties because any change over has its own problems. But it will settle down and the country will benefit from the new indirect tax regime, Jaitley said at an event organised by ABP News. The Goods and Services Tax (GST) will be launched on July

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Section 149 – Himachal Pradesh SGST – MISCELLANEOUS – Himachal Pradesh Goods and Services Tax Act, 2017 – Section 149 – 149. Goods and services tax compliance rating.- (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. (3) The goods and services

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