Author: admin_gst

Section 7 – Draft-Bills-Reports – PLACE OF SUPPLY OF GOODS AND/OR SERVICES – MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016] – Section 7 – 7. Place of supply of goods other than supply of goods imported into, or exported from India (1) The provisions of this section shall apply to determine the place of supply of goods other than supply of goods imported into, or exported from India. (2) Where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient. (3) Where the goods are delivered by the supplier to a rec

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Section 4 – Draft-Bills-Reports – ADMINISTRATION – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 4 – CHAPTER II ADMINISTRATION 4. Classes of officers under the Central Goods and Services Tax Act (1) There shall be the following classes of officers under the Central Goods and Services Tax Act, namely; (a) Principal Chief Commissioners of CGST or Principal Directors General of CGST, (b) Chief Commissioners of CGST or Directors General of CG

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Section 6 – Draft-Bills-Reports – LEVY AND COLLECTION OF TAX – MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016] – Section 6 – 6. Power to grant exemption from tax (1) Any exemption granted by the Central Government on the recommendation of the Council, under section 11 of the CGST Act in respect of intra-State supply of goods and/or services of any specified description, shall apply mutatis mutandis to inter-State supply of goods and/or services of the said description unless specifically provided otherwise. (2) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendation of the Council, by notification, exempt generally either absolutely

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rvices on which tax is leviable. (4) The Central Government may, if it considers necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under sub-section (2), insert an explanation in such notification or order, as the case may be, by notification at any time within one year of issue of the notification under sub-section (1) or order under sub-section (2), and every such explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be. (5) Every notification issued under sub-section (1) or sub-section (3) and every order issued under sub-section (2) shall (a) come into force on the dat

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Section 3 – Draft-Bills-Reports – PRELIMINARY – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 3 – 3. Meaning and scope of supply (1) Supply includes- (a) all forms of supply of goods and/or services such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business, (b) importation of services, for a consideration whether or not in the course or furtherance of business, and (c) a supply specified in Schedule I, made or agreed to be made without a consideration. (2) Schedule II, in respect of matters mentioned therein, shall apply for determining what is, or is to be treated as

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Section 5 – Draft-Bills-Reports – LEVY AND COLLECTION OF TAX – MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016] – Section 5 – 5. Levy and collection of Integrated Goods and Services Tax (1) There shall be levied a tax called the Integrated Goods and Services Tax on all supplies of goods and/or services made in the course of inter-State trade or commerce on the value determined under section 15 of CGST Act, 2016 and at such rates as may be notified by the Central Government in this behalf, but not exceeding twenty eight percent, on the recommendation of Council and collected in such manner as may be prescribed and shall be paid by every taxable person in accordance with the provisions of this Act. PRO

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ng the tax in relation to the supply of such goods and/or services. (3) The Central Government may, on the recommendation of the Council, by notification, specify categories of services the tax on which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the person liable for paying the tax in relation to the supply of such services: PROVIDED that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax: PROVIDED FURTHER that where an electron

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Section 3 – Draft-Bills-Reports – PRINCIPLES FOR DETERMINING SUPPLY OF GOODS AND/OR SERVICES IN THE COURSE OF INTER – STATE TRADE OR COMMERCE – MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016] – Section 3 – 3. Supplies of goods and/or services in the course of inter-State trade or commerce (1) Subject to the provisions of section 7, supply of goods in the course of inter-State trade or commerce means any supply where the location of the supplier and the place of supply are in different States. (2) Subject to the provisions of section 9, supply of services in the course of inter-State trade or commerce means any supply where the location of the supplier and the place of supply are in different States.

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Section 2 – Draft-Bills-Reports – PRELIMINARY – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 2 – 2. Definitions In this Act, unless the context otherwise requires,- (1) actionable claim shall have the meaning assigned to it in section 3 of the Transfer of Property Act, 1882 (4 of 1882); (2) address of delivery means the address of the recipient of goods and/or services indicated on the tax invoice issued by a taxable person for delivery of such goods and/or services; (3) address on record means the address of the recipient as available in the records of the supplier; (4) adjudicating authority means any authority competent to pass any order or decision under this Act, but does not include the Board, the Revisional Authority, Authority for Advance Ruling, Appellate Authority for Advance Ruling, the First Appellate Authority and the Appellate Tribunal; (5) agent means a person, including a factor, broker, commission agent, arhati

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g, the mere cutting of wood or grass, gathering of fruit, raising of man-made forest or rearing of seedlings or plants; Explanation.- For the purpose of this clause, the expression forest means the forest to which the Indian Forest Act, 1927 (XVI of 1927) applies. (8) agriculturist means a person who cultivates land personally, for the purpose of agriculture; (9) "Appellate Tribunal" means the National Goods and Services Tax Appellate Tribunal constituted under section 100; (10) appointed day means the date on which section 1 of this Act comes into effect; (11) appropriate Government means the Central Government in case of the IGST and the CGST, and the State Government in case of the SGST; (12) assessment means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment; (13) "associated enterprise" shall have the meaning assigned to it in section 92A of the Inco

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cidental or ancillary to (a) above; (c) any activity or transaction in the nature of (a) above, whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital assets and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members, as the case may be; (f) admission, for a consideration, of persons to any premises; and (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; (h) services provided by a race club by way of totalisator or a licence to book maker in such club; Explanation.- Any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities shall be de

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person who occasionally undertakes transactions involving supply of goods and/or services in the course or furtherance of business whether as principal, agent or in any other capacity, in a taxable territory where he has no fixed place of business; (21) CGST means the tax levied under the Central Goods and Services Tax Act, 2016; (22) chartered accountant means a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); (23) commissioner means the Commissioner of Central Goods and Services Tax / Commissioner of State Goods and Services Tax and includes Principal Commissioner of Central Goods and Services Tax / Principal Commissioner of State Goods and Services Tax / Chief Commissioner of State Goods and Services Tax appointed under section 4 of the Central/State Goods and Services Tax Act, 2016; (24) common portal means the common GST electronic portal approved by the Central Government and State Governments, on the recommendation of the Council, for

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r in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; (b) the monetary value of any act or forbearance, whether or not voluntary, in respect of, in response to, or for the inducement of, the supply of goods or services, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government: PROVIDED that a deposit, whether refundable or not, given in respect of the supply of goods or services shall not be considered as payment made for the supply unless the supplier applies the deposit as consideration for the supply; (29) continuous journey means a journey for which a single or more than one ticket or invoice is issued at the same time, either by a single supplier of service or through an agent acting on behalf of more than on

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ay, whether or not subject to any condition, by notification, specify; (32) conveyance includes a vessel, an aircraft and a vehicle; (33) cost accountant means a cost accountant within the meaning of the Cost and Works Accountants Act, 1959 (23 of 1959); (34) Council means the Goods and Services Tax Council established under Article 279A of the Constitution; (35) credit note means a document issued by a taxable person as referred to in sub-section (1) of section 31; (36) debit note means a document issued by a taxable person as referred to in sub-section (3) of section 31; (37) deemed exports , as notified by the Central Government/State Government on the recommendation of the Council, refer to those transactions in which the goods supplied do not leave India, and payment for such supplies is received either in Indian Rupees or in convertible foreign exchange; (38) document includes written or printed record of any sort and electronic record as defined in the Information Technology Act

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of goods and/or services which attract nil rate of tax or which may be exempt from tax under section 11 ; (45) First Appellate Authority means an authority referred to in section 98; (46) first stage dealer means a dealer, who purchases the goods directly from,- (i) the manufacturer under the cover of an invoice issued in terms of the provisions of Central Excise Rules, 2002 or from the depot of the said manufacturer, or from premises of the consignment agent of the said manufacturer or from where the goods are sold by or on behalf of the said manufacturer, under cover of an invoice; or (ii) an importer or from the depot of an importer or from the premises of the consignment agent of the importer, under cover of an invoice; (47) fixed establishment means a place, other than the place of business, which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own nee

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e or furtherance of business; (54) "Input Service Distributor" means an office of the supplier of goods and/or services which receives tax invoices issued under section 28 towards receipt of input services and issues a prescribed document for the purposes of distributing the credit of CGST (SGST in State Acts) and / or IGST paid on the said services to a supplier of taxable goods and / or services having same PAN as that of the office referred to above; (55) "input tax" in relation to a taxable person, means the IGST, including that on import of goods, CGST and SGST charged on any supply of goods or services to him and includes the tax payable under sub-section (3) of section 8, but does not include the tax paid under section 9; (56) input tax credit means credit of input tax as defined in sub-section (55); (57) intra-State supply of goods means the supply of goods in the course of intra-State trade or commerce in terms of sub-section (1) of section 4 of IGST Act, 2

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unicipal or local fund; (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006 (41 of 2006); (e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; (f) a Development Board constituted under Article 371 of the Constitution; or (g) a Regional Council constituted under Article 371A of the Constitution; (63) manufacturer shall have the meaning assigned to it by the Central Excise Act, 1944 (1 of 1944); (64) market value shall mean the full amount which a recipient of a supply is required to pay in order to obtain the goods and/or services of like kind and quality at or about the same time and at the same commercial level where the recipient and the supplier are not related; (65) money means Indian legal tender or any foreign currency, cheque, promissory note, bill of exchange, letter of credit, draft, pay order, traveller cheque, money order, postal or electronic remittance or any other instrument recognized by the Reserv

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transactions involving supply of goods and/or services whether as principal or agent or in any other capacity but who has no fixed place of business in India; (69) non-taxable territory means the territory which is outside the taxable territory; (70) notification means notification published in the Official Gazette and the expressions notify and notified shall be construed accordingly; (71) output tax in relation to a taxable person, means the CGST/SGST chargeable under this Act on taxable supply of goods and/or services made by him or by his agent and excludes tax payable by him on reverse charge basis; (72) outward supply in relation to a person, shall mean supply of goods or services, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other means made or agreed to be made by such person in the course or furtherance of business; (73) person includes- (a) an individual; (b) a Hindu undivided family; (c) a company; (d) a firm; (e) a Limited Liability

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or (c) a place where a taxable person is engaged in business through an agent, by whatever name called; (75) prescribed means prescribed by the rules, regulations or by any notification issued under this Act; (76) principal means a person on whose behalf an agent carries on the business of supply or receipt of goods and/or services; (77) principal place of business means the place of business specified as the principal place of business in the certificate of registration; (78) principal supply means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary and does not constitute, for the recipient an aim in itself, but a means for better enjoyment of the principal supply; (79) proper officer in relation to any function to be performed under this Act, means the officer of goods and services tax who is assigned that function by the Commissioner of CGST / SGST; (80) qua

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e provisions of Central Excise Rules, 2002; (83) regulations means the regulations made by the Commissioner under any provision of the Act on the recommendation of the Council; (84) persons shall be deemed to be related persons if only – (a) they are officers or directors of one another's businesses; (b) they are legally recognized partners in business; (c) they are employer and employee; (d) any person directly or indirectly owns, controls or holds twenty five per cent or more of the outstanding voting stock or shares of both of them; (e) one of them directly or indirectly controls the other; (f) both of them are directly or indirectly controlled by a third person; (g) together they directly or indirectly control a third person; or (h) they are members of the same family; Explanation I. – The term "person" also includes legal persons. Explanation II. – Persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole conc

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curities Contracts (Regulation) Act, 1956 (42 of 1956); (91) second stage dealer means a dealer who purchases the goods from a first stage dealer as defined in sub-section (46); (92) services means anything other than goods; Explanation 1.- Services include transactions in money but does not include money and securities; Explanation 2.- Services does not include transaction in money other than an activity relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged. (93) SGST means the tax levied under the State Goods and Services Tax Act, 2016; (94) supplier in relation to any goods and/or services shall mean the person supplying the said goods and/or services and shall include an agent acting as such on behalf of such supplier in relation to the goods and/or services supplied; (95) supply shall have the meaning as assigned to it in section 3

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ch is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electro-magnetic means; (104) time of supply of goods shall have the meaning as assigned to it in section 12 ; (105) time of supply of services shall have the meaning as assigned to it in section 13; (106) to cultivate personally means to carry on any agricultural operation on one s own account- (a) by one s own labour, or (b) by the labour of one s family, or (c) by servants on wages payable in cash or kind [(but not in crop share)] or by hired labour under one s personal supervision or the personal supervision of any member of one s family; Explanation 1. – A widow or a minor or a person who is subject to any physical or mental disability or is a serving member of the armed forces of the Union, shall be deemed to cultivate land personally if it is cultivated by her or his servants or by hired labour. Expla

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Section 4 – Draft-Bills-Reports – PRINCIPLES FOR DETERMINING SUPPLY OF GOODS AND/OR SERVICES IN THE COURSE OF INTER – STATE TRADE OR COMMERCE – MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016] – Section 4 – 4. Supplies of goods and/or services in the course of intra-State trade or commerce (1) Subject to the provisions of section 7, intra-State supply of goods means any supply of goods where the location of the supplier and the place of supply are in the

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Section 1 – Draft-Bills-Reports – PRELIMINARY – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 1 – CHAPTER I PRELIMINARY 1. Short title, extent and commencement (1) This Act may be called the Central / State Goods and Services Tax Act, 2016. (2) It extends to the whole of India / State s name. (3) It shall come into force on such date as the Central or a State Government may, by notification in the Official Gazette, appoint in this behalf:

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Section 2 – Draft-Bills-Reports – PRELIMINARY – MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016] – Section 2 – 2. Definitions In this Act, unless the context otherwise requires,- (1) account means an account bearing interest to the depositor, and includes a non-resident external account and a non-resident ordinary account; (2) appropriate State , in relation to a taxable person, means that State where he is registered or liable to be registered under section 23 of the Central Goods and Services Tax Act, 2016. Explanation: For the purpose of this Act, State includes Union Territory with Legislature; (3) banking company has the meaning assigned to it in clause (a) of section 45A of the Reserve Bank of India Act, 1934 (2 of 1934); (4) customs frontiers of India means the limits of the area of a customs station as defined in section 2 of the Customs Act, 1962 (52 of 1962) in which imported goods are ordinarily kept before clearance by customs author

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e services for its own needs; (9) Government means the Central Government; (10) import of goods with its grammatical variations and cognate expressions, means bringing goods into India from a place outside India; (11) import of service means the supply of any service, where (a) the supplier of service is located outside India, (b) the recipient of service is located in India, and (c) the place of supply of service is in India; (12) India means,- (a) the territory of the Union as referred to in clauses (2) and (3) of Article 1 of the Constitution; (b) its territorial waters, continental shelf, exclusive economic zone or any other maritime zone as defined in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976); (c) the seabed and the subsoil underlying the territorial waters; (d) the air space above its territory and territorial waters; and (e) the installations, structures and vessels located in the continental shelf of India

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does not include the tax paid under section 9 of the CGST/SGST Act; (16) input tax credit means credit of input tax as defined in sub-section (15); (17) location of the recipient of services means: (a) where a supply is received at a place of business for which registration has been obtained, the location of such place of business; (b) where a supply is received at a place other than the place of business for which registration has been obtained, that is to say, a fixed establishment elsewhere, the location of such fixed establishment; (c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and (d) in absence of such places, the location of the usual place of residence of the recipient; (18) location of the supplier of services means: (a) where a supply is made from a place of business for which registration has been obtained, the locati

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cation in the Official Gazette specify; (20) non-taxable online recipient means Government, a local authority, a governmental authority, an individual or any person not registered under section 23 of the CGST Act, 2016 receiving online information and database access or retrieval services in relation to any purpose other than commerce, industry or any other business or profession, located in taxable territory; Explanation: For the purposes of this clause, governmental authority means an authority or a board or any other body: (i) set up by an Act of Parliament or a State legislature; or (ii) established by Government, with 90% or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution; (21) online information and database access or retrieval services means services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their suppl

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called; (23) special economic zone shall have the meaning assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005); (24) SEZ developer means a person who, or a State Government which, has been granted by the Central Government a letter of approval under sub-section (10) of section 3 of the Special Economic Zones Act, 2005 (28 of 2005) and includes an Authority and a Co-Developer as defined under section 2 of the Special Economic Zones Act, 2005 (28 of 2005); (25) State means (26) supply has the same meaning as assigned to it in section 3 of the CGST Act, 2016; (27) tourist means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes; (28) output tax in relation to a taxable person, means the IGST chargeable under the Act on taxable supply of goods and/or services made by him or his agent and excludes tax payable by him on reverse charge basis; (29) zero-rated supply s

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Section 1 – Draft-Bills-Reports – PRELIMINARY – MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016] – Section 1 – THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016 CHAPTER- I PRELIMINARY 1. Short title, extent and commencement (1) This Act may be called the Integrated Goods and Services Tax Act, 2016. (2) It extends to the whole of India. (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint,

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Draft GST Compensation Law – Goods and Services Tax – GST – Dated:- 26-11-2016 – Download PDF File – News – Press release

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Goods and Services Tax – Revised Draft IGST Law – Section / Chapter Wise – TMI Updates – Highlights

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Goods and Services Tax – Revised Draft Model GST Law – Section / Chapter Wise – TMI Updates – Highlights

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Revised Draft IGST Law – November 2016 – Goods and Services Tax – GST – Dated:- 26-11-2016 – Download PDF File – News – Press release

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Revised Draft Model GST Law – November 2016 – Goods and Services Tax – GST – Dated:- 26-11-2016 – Download PDF File – News – Press release

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 26-11-2016 Last Replied Date:- 28-11-2016 – Enrolment Enrolment under GST means validating the data of existing taxpayers and filling up the remaining key fields by the taxpayer in the Enrolment Application at the GST Common Portal. There is no deemed enrolment. All the tax payers shall visit the common portal and enroll themselves in the portal for all compliances. No fee is chargeable for such enrolment. Existing tax payer An existing taxpayer is an entity currently registered under any State or Central laws, like Value Added Tax Act, Central Excise Act and Service Tax Act. Existing taxpayers include taxpayers already registered under- Central Excise Service Tax State Sales Tax or VAT (except exclusive liquor dealers if registered under VAT) Entry Tax Luxury Tax Entertainment Tax (except levied by the local bodies). Migration to GST GSTN shall migrate all such assessees/dealers to the GSTN network and shall issue GST

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atory PDF or JPEG 1 MB 4 Photograph of authorized signatory JPEG 100 KB 5 Opening page of pass book/statement containing bank account number, address of branch, address of the account holder and few transaction details. PDF or JPEG 1 MB Authorized signatory The following can be the authorized signatory- In case of proprietor – The proprietor or any person authorized by the proprietor; In case of partnership – Any authorized partner or any person authorized by the partners; In case of Company, LLP, Society or Trust – The person authorized by the Board or Governing body. In case there is a single Authorized Signatory for a business entity, the single Authorized Signatory will be assumed to be the primary Authorized Signatory. In case there are multiple Authorized Signatories for a single business entity, one Authorized Signatory needs to be designated as primary Authorized Signatory. The e-mail address and mobile number of the Authorized Signatory needs to be provided during enrolment. T

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the Enrolment Application at GST Common Portal without electronically signing it but it is needed to sign the application at a later date within the time allowed under the GST Act. Only signed Enrolment Applications shall be considered for issue of Final Registration Certificate. One can view the submitted application after login by accessing My Saved Applications at the GST Common Portal. Electronically signing the Enrolment Application using DSC is mandatory for enrolment by Companies, Foreign Companies, Limited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs). For other taxpayers, electronically signing using DSC is optional. One cannot submit the Enrolment Application if his DSC is not registered with the GST Common Portal. Therefore, he needs to register his DSC at the GST Common Portal by clicking the Register DSC menu. During registration of DSC with the GST Common Portal, the PAN of the DSC holder will be matched with the PAN database of the CBDT.

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process is completed. Application Reference Number Application Reference Number (ARN) is a unique number assigned to each transaction completed at the GST Common Portal. It will also be generated on submission of the Enrolment Application that is electronically signed using DSC. ARN can be used for future correspondence with GSTN. If ARN is not received within 15 minutes of submission of the Enrolment Application, an e-mail will be sent to the applicant with detailed instructions for further course of action. Rejection of enrolment application The enrolment application for enrolment under GST can be rejected in case incorrect details have been furnished or uploaded fake or incorrect documents have been attached with the Enrolment Application and the application is electronically signed. However, the applicant taxpayer will be provided reasonable opportunity of being heard where applicant taxpayer can present his or her viewpoints. Amendment to enrolment application The enrolment appli

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State Code. The next 10 digits represent the PAN of the tax payer. The thirteenth digit represents the entity number of the same PAN holder in a state. The Fourteenth digit represents the alphabet Z by default and the last digit represents – check sum digit. Certificate of registration A person, who gets provisional registration shall submit an application electronically in Form GST REG – 21, duly signed along with the information and documents specified in the application on the common portal either directory or through a Facilitation Centre, notified by the Board of Commissioner, within six months. If the information and particulars furnished in the application are found to be correct and complete, the proper officer shall issue a certificate of registration in Form GST REG – 06 and made available to the registered taxable person electronically on the Common Portal. Cancellation of provisional registration If the taxable person fails to furnish the information or the information fur

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3 of the Model Goods and Services Act. An existing ISD Taxpayer is required to apply afresh in the GST Common Portal for the State in which he desires to seek registration. For that he needs to inform your Central Jurisdictional Authority. Persons not having IT savvy In order to cater to the needs of tax payers who are not IT savvy, the following facilities shall be made available- Tax Return Preparer – A taxable person may approach the Tax Return preparer for assistance.The TRP will file the required application on the basis of information furnished to him by the taxable person; Facilitation Center – It shall be responsible for the digitalization and/or uploading of the forms and documents including summary sheet duly signed by the Authorized Signatory and given to it by the taxable person.After uploading the data on common portal using the ID and password of facilitation center, a print out of acknowledgement will be taken and signed by the facilitation centre and handed over to the

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 24-11-2016 Last Replied Date:- 25-11-2016 – Considering the federal structure of India, there will be two components of GST – Central GST (CGST) and State GST (SGST). Both Centre and States will simultaneously levy GST across the value chain. Tax will be levied on every supply of goods and services. Centre would levy and collect Central Goods and Services Tax (CGST), and States would levy and collect the State Goods and Services Tax (SGST) on all transactions within a State. The input tax credit of CGST would be available for discharging the CGST liability on the output at each stage. Similarly, the credit of SGST paid on inputs would be allowed for paying the SGST on output. No cross utilization of credit would be permitted. On inter-state transactions including imports, integrated GST (IGST) shall be levied and collected in lieu of CGST and SGST. Both the levels of Government have distinct responsibilities to perform

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mities/disasters, special provisions for certain States, etc. Its residual entry specifies any other matter relating to GST, as the Council may decide. Also, in terms of clause (6) of the Article 279A, while discharging the functions conferred by article 249A, the Goods and Services Tax Council shall be guided by the need for a harmonised structure of goods and services tax and for the development of a harmonised national market for goods and services. Though the role of GST Council shall be recommendatory, its recommendations will carry a weight due to participation of centre and all states. According to the proposed administrative model, GST Council and proposed Central Board of Indirect Taxes shall work closely at the helm for administration of GST in India. Based on proposed model of organization under GST, following changes are expected – The administration structure post GST would be based on the principle of pooled sovereignty, mutual co-operation, cross reporting, meaningful co

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structure of scrutiny should be replaced with audit and scrutiny. There shall be mutual exchange of intelligence and joint audit if agreed by the state. There shall be a working arrangement wherein if the issue has monetary implication of ₹ 5 Lakhs or the amount as fixed by the GST Council , and if the issue is non-recurrent for the assessee, then the decision of the Commissioner Appeals in such cases should be accepted even if it is not in favour of the department and with the no precedence value. This exercise will also result in re-distribution of manpower and further this re-distribution shall be done in most transparent manner keeping in view of the talent, potential and skill sets of the staff. With this exercise, the infrastructure and vehicle issue to be re-considered in a fresh perspective rather than a traditional penny wise pound foolish attitude The reason for making the Regional head as the cadre controlling authority is the wide jurisdiction which enables every sta

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to Additional Secretary Revenue, as Member Secretary of GSTC, Member GST shall also be the Member Secretary to the GST Council for CGST and IGST related issues. Board through Member-GST may be the think tank to assist the Council in policy formulation in CGST and IGST matters. The members may have different portfolios such as – Member, GST (Secretary, GST Council ) Member, Customs Member, (IT, Policy & Infra) Member, Central Excise & Legacy Issues Member, P & V, Training Member, (P & J, Audit) Member (GST) will also act as Secretary to GST Council. Principal Chief Commissioners / DGITI or Anti-Evasion Directorate / Principal Secretaries of States may report to Member (GST). Member GST interaction with Principal Secretaries of States would be purely for operational requirements such as reports, data collection, joint action, pre-consultation for GST Council meeting etc. It is expected that it will strengthen cooperative federalism and will provide a platform for better c

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Goods and Services Tax – Started By: – Swapneswar muduli – Dated:- 24-11-2016 Last Replied Date:- 25-11-2016 – Dear Sir,As registration for GST has been started in various states i have some doubts Regarding this.We have 5 manufacturing unit in our state that it Daman and Due and our Other manufacturing Unit are at Gujarat and Uttarakhand.As our 5 units in Daman due than we got only one provisional User ID and pass word from Vat Department.So my query is whether we need to register in GST five our units separately or for five units one registration is ok under GST ?RegardsSwapneswar Muduli. – Reply By Jayaram Yarram – The Reply = Hi Swapneswar,For units in one state, you need one registration only. There is concept of seperate registration

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Goods and Services Tax – GST – Dated:- 23-11-2016 – Three draft GST related Laws – Model Goods & Service Tax; Integrated Goods and Service Tax (IGST) and Goods & Service Tax (Compensation to the States for loss of Revenue) were discussed at length for two days on 21st – 22nd November, 2016 in the Officers Level Meeting of the States and Centre held in national capital. Number of issues were resolved during the two day meeting. However, the States desired some more time to internally del

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 23-11-2016 Last Replied Date:- 24-11-2016 – GST may suffer at the cost of recent demonetization of high vale currency announced by the Government which came just before the scheduled winter session of Parliament from 16th November, 2016. To oppose demonetization, almost entire opposition has united to corner and question the Government. We have already witnessed loss of first week in the four week current session. The trailer came yesterday with the informal meeting of all Finance Ministers of states and union ending in just two hours on Sunday without any result or positive conclusion. Not only this, the two day meeting of the GST Council scheduled for 24-25 November, 2016

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e are two options being discussed now. The GST Council was earlier discussing five proposals for deciding on jurisdiction, but in the last meeting on November 4, arrived at two options – horizontal division and vertical division. 'Horizontal Division' would mean taxpayers would be divided both for administrative and audit purposes based on a cut off turnover. Those with a turnover over ₹ 1.5 crore would be administered both by the Centre and states, while those with below ₹ 1.5 crore would be administered solely by the State. 'Vertical Division', based on ratios, assigns taxpayers to a tax administration, Centre or State, for a period of three years for all purposes, including audit. It is learnt that the Centre

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 23-11-2016 – Chapter XIV of the Model Goods and Services Tax Act, 2016 (Act for short) provides for the demands and recovery of tax. When a demand can be raised by the Government? The tax is payable on self assessment basis. If the assessee pays the tax on self assessment correctly there will be no problem. If there is any short payment or wrong availment of credit then the Department will initiate action against the assessee to demand and recover the same through due process of law. The Act provides three circumstances for the determination of tax- Determination of tax not paid or short paid or erroneously refunded – Section 51; Tax collected but not deposited with the Central Government or State Government – Section 52; Determination of tax under Section 51 Section 51 provides two circumstances under which the demand can be raised- Determination of tax not paid or short paid or erroneously refunded or input tax credi

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Instead he may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for such periods other than those covered in the preceding para; The service of such statement shall be deemed to be service of notice on such person subject to the condition that the grounds relied upon for such tax periods are the same as are mentioned in the earlier notice; If the person on whom notice is issued, pays the amount of tax along with interest on the basis of his own ascertainment or as the tax as ascertained by the proper officer before the issue of show cause notice and inform the officer in writing of such payment. The proper officer, on receipt of information, shall not serve any notice or statement; If the amount paid by the person as above, falls short of the amount actually payable, the proper officer shall proceed to issue the notice as pointed out in the first point; If the person pays the tax along with

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erson chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made or who has wrongly availed or utilized input tax credit, by reason of fraud or any willful mis statement or suppression of facts to evade tax, requiring him to show cause why he should not pay the amount specified in the notice along with interest payable and a penalty equivalent to the tax specified in the notice; If there is a continuation of default as stated above for further period, the proper officer is not required to issue show cause notice. Instead he may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for such periods other than those covered in the preceding para; If the person pays the amount of tax along with interest payable and a penalty equivalent to 15% of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by t

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f annual return for the year to which the tax not paid or short paid or input tax credit wrongly availed or utilized relates or, as the case may be, within 5 years from the date of erroneous refund; If the person pays the tax along with interest payable and a penalty equivalent to 50% of the such tax within 30 days of the date of communication of the order, all proceedings in respect of the said tax shall be deemed to be concluded. General provisions relating to demand of tax Section 51C prescribes the procedure relating to demand of tax as detailed below- If the service of notice or order is stayed by an order of a Court or Tribunal, the period of such stay shall be excluded in computing the period of three or five years; If any Appellate Authority or Tribunal or Court concludes that the notice is not sustainable for the reason that the charges of fraud or any willful mis-statement or suppression of facts to evade tax has not been established against the person to whom the notice was

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ort paid or not paid shall be payable whether or not specified in the order determining the tax liability; The adjudication proceedings shall be deemed to be concluded if the order is not issued within three years or as the case may be within five years; The above said provisions shall be application to the recovery of interest which has not been paid or partly paid or erroneously refunded. Tax collected but not deposited with the Central or a State Government Section 52(1) provides that every person who has collected from any other person any amount as representing tax and has not paid the same to the Central Government or a State Government, shall forthwith deposit the same to the credit of the Central or a State Government, regardless of whether the supplies in respect of which such amount was collected are taxable or not. Section 51(2) provides that in such a case the proper officer may service on the person liable to pay such amount a notice requiring to show cause why the said am

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stayed by an order the Court or the Tribunal the period of such stay shall be excluded in computing the period one year. Section 51(8) provides that the proper officer, in his order, shall set out the relevant facts and the basis of the decision; Section 51(9) provides that the amount paid to the credit of the Central or the State Government shall be adjusted against the tax payable, if any, by the person in relation to the supplies. Section 51(10) provides that where any surplus is left after the adjustment the same shall either be credit to the Fund or refunded to the person, who has borne the incidence of such amount. Section 51(11) provides that the person who has borne the incident of tax amount may apply for the refund of the same. Tax wrongfully collected and deposited Section 52 provides that a taxable person who has paid CGST/SGST on a transaction considered by him an intra-state supply, but which is subsequently held to be an inter-state supply, shall upon payment of IGST, b

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Service Tax – By: – Mr. M. GOVINDARAJAN – Dated:- 22-11-2016 – The Finance Act, 1994 covers nearly 120 services in the service tax net up to the year 2012 during which negative list was introduced. As such all services except the services in the negative list and in the mega exemption list are liable for the levy of service tax. However, there are certain activities which are difficult to determine whether such activities would be classified as a service or not. Therefore the Government while introducing the negative list inserted a section in which certain services are declared as declared services . It is the deeming fiction of law. It provides the lawmakers to declare any service as declared service . Section 65B(22) of the Finance Act,1994 defines the term declared service as any activity carried out by a person for another person for consideration and declared as such under Section 66E. Section 66E provides that the following shall constitute declared services, namely,- renting o

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of any existing civil structure; (c) temporary transfer or permitting the use or enjoyment of any intellectual property right; development, design, programming, customization, adaptation, up gradation, enhancement, implementation of information technology software; agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act; transfer of goods by way of hiring, leasing, licensing or in any such manner without transfer of right to use such goods; activities in relation to delivery of goods on hire purchase or any system of payment by installments; service portion in the execution of a works contract; service portion in an activity wherein goods, being food or any other article of human consumption or any drink (whether or not intoxicating) is supplied in any manner as a part of the activity; assignment by the Government of the right to use the radio-frequency spectrum and subsequent transfers thereof.(introduced with effect from 14.05.2016). N

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t a consideration; Section 3(2) provides that Schedules in respect of matters mentioned therein, shall apply for determining what is, or is to be treated as a supply of goods or a supply of services. In Schedule II of Model GST Act, 2016, almost all the declared services in Section 66E of the Finance Act are found place, except the following- transfer of goods by way of hiring, leasing, licensing or in any such manner without transfer of right to use such goods; assignment by the Government of the right to use the radio-frequency spectrum and subsequent transfers thereof.(introduced with effect from 14.05.2016). Point 5 in Schedule II provides that the following shall be treated as supply of service – renting of immovable property; construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where re

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Cabinet Secretary Shri P.K. Sinha: Goods and Services Tax (GST) is an important milestone in the concept of cooperative federalism where the Centre and the States have come together to address an important national issue of complex indirect tax regime in the country; Successful implementation of GST can lead to this model of cooperative federalism being replicated in other spheres – Goods and Services Tax – GST – Dated:- 19-11-2016 – The Cabinet Secretary Shri Pradeep Kumar Sinha said that Goods and Services Tax (GST) is an important milestone in the concept of cooperative federalism where the Centre and the States have come together to address an important national issue of present complex indirect tax regime in the country. He said that t

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Goods and Services Tax – GST – Dated:- 19-11-2016 – The Cabinet Secretary Shri Pradeep Kumar Sinha will be chairing an interactive seminar on Goods and Services Tax (GST) today. The seminar is being organized for senior officers of the different Departments of the Government of India to familiarize them on the important features of GST.The Seminar is being organised by the GST Council in national capital. Introduction of Goods and Services Tax (GST) is the most important reform of indirect tax

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