Author: admin_gst

HSN CODE AND RATE OF GST
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 29-6-2017 Last Reply Date:- 29-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Please specify the GST Rate of HSN Code 84193900 (Other dryer other than Household Machinery)
In our case we are manufacturing Pharma Machines and the dryer which is used in Pharma Industries.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Schedule -III of Notification No. 1/2017-Central Tax-Rate dat

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Rule 91
Grant of provisional refund
GST
Refund
Rule 91 of Central Goods and Services Tax Rules, 2017
91. Grant of provisional refund.-
(1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees.
6[(2) The proper officer, on the basis of identification and evaluation of risk by the system, shall make an order in FORM GST RFD-04, within a period not exceedin

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vice:].
2[Provided that the 3A[payment order] in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said 3B[payment order] was issued.]
5[(4) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (3).]
 
 
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NOTES:-
1. 
Inserted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019
2.
Inserted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019
3.
Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 24-09-2019 (Notified by Notification No. 42/2019 – Central Tax dated 24-09-2019) befor

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t was read as,
“(2) The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
1[Provided that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.]”
 
–
Statute, statutory provisions legislation, law, enactment, Acts, Rules, R

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Rule 90
Acknowledgement
GST
Refund
Rule 90 of Central Goods and Services Tax Rules, 2017
90. Acknowledgement.-
(1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.
(2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its c

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GST RFD-01 till the date of communication of the deficiencies in FORM GST RFD-03 by the proper officer, shall be excluded from the period of two years as specified under sub-section (1) of Section 54, in respect of any such fresh refund claim filed by the applicant after rectification of the deficiencies.]
(4) Where deficiencies have been communicated in FORM GST RFD-03 under the State Goods and Service Tax Rules, 2017, the same shall also deemed to have been communicated under this rule along with the deficiencies communicated under sub-rule (3).
2[(5) The applicant may, at any time before issuance of provisional refund sanction order in FORM GST RFD-04 or final refund sanction order in FORM GST RFD-06 or payment order in FORM GST RFD-0

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Release of mid-term Foreign Trade Policy Review in September, 2017
GST
Dated:- 29-6-2017

At the time of the release of the Foreign Trade Policy (1st April, 2015-31st March 2020), it was mentioned that the policy would be reviewed mid-term with the objective of making a mid-course assessment and modification where required. During one of the stakeholder consultations, it was announced that an effort will be made to release the mid-term review before 01st July, 2017 to align this wit

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Rule 84
Conditions for purposes of appearance
GST
Returns
Rule 84 of Central Goods and Services Tax Rules, 2017
84. Conditions for purposes of appearance.-
(1) No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled under rule 83.
(2) A goods and services tax practitioner attending on behalf of a registered o

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Rule 82
Details of inward supplies of persons having Unique Identity Number
GST
Returns
Rule 82 of Central Goods and Services Tax Rules, 2017
82. Details of inward supplies of persons having Unique Identity Number.-
(1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with application for such re

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Rule 83
Provisions relating to a goods and services tax practitioner
GST
Returns
Rule 83 of Central Goods and Services Tax Rules, 2017
83. Provisions relating to a goods and services tax practitioner.-
(1) An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who,
(i) is a citizen of India;
(ii) is a person of sound mind;
(iii) is not adjudicated as insolvent;
(iv) has not been convicted by a competent court;
and satisfies any of the following conditions, namely:-
(a) that he is a retired officer of the Commercial Tax Department of any State Government or of the 3[Central Board of Indirect Taxes] and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower than the rank of a Group-B gazetted officer for a period

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of Company Secretaries of India.
(2) On receipt of the application referred to in sub-rule (1), the officer authorised in this behalf shall, after making such enquiry as he considers necessary, either enrol the applicant as a goods and services tax practitioner and issue a certificate to that effect in FORM GST PCT-02 or reject his application where it is found that the applicant is not qualified to be enrolled as a goods and services tax practitioner.
(3) The enrolment made under sub-rule (2) shall be valid until it is cancelled:
Provided that no person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council:
Provided further that no person to whom the provisions of clause (b) of 1[sub-rule] (1) apply shall be eligible to remain enrolled unless he passes the said examination within a period of

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uring the period of authorisation.
(7) Where a statement required to be furnished by a registered person has been furnished by the goods and services tax practitioner authorised by him, a confirmation shall be sought from the registered person over email or SMS and the statement furnished by the goods and services tax practitioner shall be made available to the registered person on the common portal:
Provided that where the registered person fails to respond to the request for confirmation till the last date of furnishing of such statement, it shall be deemed that he has confirmed the statement furnished by the goods and services tax practitioner.
5[(8) A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to-
(a) furnish the details of outward 6[****] supplies;
(b) furnish monthly, quarterly, annual or final return;
(c) make deposit for credit into the electronic cash ledger;
(d)

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t to the same.]
(9) Any registered person opting to furnish his return through a goods and services tax practitioner shall-
(a) give his consent in FORM GST PCT-05 to any goods and services tax practitioner to prepare and furnish his return; and
(b) before confirming submission of any statement prepared by the goods and services tax practitioner, ensure that the facts mentioned in the return are true and correct.
(10) The goods and services tax practitioner shall-
(a) prepare the statements with due diligence; and
(b) affix his digital signature on the statements prepared by him or electronically verify using his credentials.
(11) A goods and services tax practitioner enrolled in any other State or Union territory shall be treated as enrolled in the State or Union territory for the purposes specified in sub-rule (8).
 
 
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NOTES:-
1. 
Substituted vide Notification No. 17/2017-Central Tax dated 27-07-2017 w.e.f. 01-07-2017 before it was

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Rule 81
Final return
GST
Returns
Rule 81 of Central Goods and Services Tax Rules, 2017
81. Final return.-
Every registered person required to furnish a final return under section 45, s

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Rule 80
Annual return
GST
Returns
Rule 80 of Central Goods and Services Tax Rules, 2017
4[80. Annual return.- (1) Every registered person, other than those referred to in the second proviso to section 44, an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year as specified under section 44 electronically in FORM GSTR-9 on or before the thirty-first day of December following the end of such financial year through the common portal either directly or through a Facilitation Centre notified by the Commissioner:
Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.
5[(1A) Notwithstanding anything contained in sub-rule (1), for the financial year 2020-2021 the said annual return shall be furnished on or before the twenty-eighth day of February, 2022.]
7[(1B) Notwithstanding anything contain

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eturn referred to in sub-rule (1), on or before the thirty-first day of December following the end of such financial year, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.]
6[(3A) Notwithstanding anything contained in sub-rule (3), for the financial year 2020-2021 the said self-certified reconciliation statement shall be furnished along with the said annual return on or before the twenty-eighth day of February, 2022.]
8[(3B) Notwithstanding anything contained in sub-rule (3), for the financial year 2022-2023, the said self-certified reconciliation statement shall be furnished along with the said annual return on or before the tenth day of January, 2024 for the registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu.]
 
 
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aying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner:
Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.
(2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR -9B.
(3) Every registered person 1[other than those referred to in the proviso to sub-section (5) of section 35,] whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, elec

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Rule 79
Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier (Omitted)
GST
Returns
Rule 79 of Central Goods and Services Tax Rules, 2017
79. 1[****]
 
 
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NOTES:-
1.  
Omitted vide NOTIFICATION NO. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“79. Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier.-
(1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to the supplier electronically in FORM GST MIS-3 and to the e-commerce operator electronicall

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Rule 78
Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
GST
Returns
Rule 78 of Central Goods and Services Tax Rules, 2017
78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier.-
The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1 1[,

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Rule 77
Refund of interest paid on reclaim of reversals (Omitted)
GST
Returns
Rule 77 of Central Goods and Services Tax Rules, 2017
77. 1[****]
 
 
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NOTES:-
1. 
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“77. Refund of interest paid on reclaim of reversals.-
The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43

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Rule 76
Claim of reduction in output tax liability more than once (Omitted)
GST
Returns
Rule 76 of Central Goods and Services Tax Rules, 2017
76. 1[****]
 
 
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NOTES:-
1.  
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“76. Claim of reduction in output tax liability more than once.-
The duplication of claims for reduction in output tax liability in th

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Rule 75
Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction (Omitted)
GST
Returns
Rule 75 of Central Goods and Services Tax Rules, 2017
1[****]
 
 
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NOTES:-
1.  
Omitted vide NOTIFICATION NO. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.-
(1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of the said secti

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ilable.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier and debited to the electronic liability register and also shown in his return in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available.
Explanation.- For the purposes of this rule, it is hereby declared that –
(i) rectification by a supplier means deleting or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient;
(ii) rectification by the recipient means adding or correcting the details of an inward supply so as to match th

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Rule 74
Final acceptance of reduction in output tax liability and communication thereof (Omitted)
GST
Returns
Rule 74 of Central Goods and Services Tax Rules, 2017
74. 1[****]
 
 
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NOTES:-
1.  
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“74. Final acceptance of reduction in output tax liability and communication thereof.-
(1) The final accepta

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Rule 73
Matching of claim of reduction in the output tax liability (Omitted)
GST
Returns
Rule 73 of Central Goods and Services Tax Rules, 2017
73. 1[****]
 
 
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NOTES:-
1.  
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“73. Matching of claim of reduction in the output tax liability .-
The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipie

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Impact on Common Middle Class People
Query (Issue) Started By: – Karthik Ramanathan Dated:- 29-6-2017 Last Reply Date:- 30-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
1.Whether the GST will be beneficial for the poor or middle class people ?
2. The Prices of Consumable items of common people may rise under GST and eating at restaurants will become costlier. Whether the State Govt. or Central Govt. will take responsibility for control of these price fluctuations which affect

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Rule 72
Claim of input tax credit on the same invoice more than once (Omitted)
GST
Returns
Rule 72 of Central Goods and Services Tax Rules, 2017
72. 1[****]
 
 
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NOTES:-
1.
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“72. Claim of input tax credit on the same invoice more than once.-
Duplication of claims of input tax credit in the details of inward supplies

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Rule 71
Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit (Omitted)
GST
Returns
Rule 71 of Central Goods and Services Tax Rules, 2017
71. 1[****]
 
 
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NOTES:-
1.  
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.-
(1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of

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de available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the recipient in his return to be furnished in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available.
Explanation.- For the purposes of this rule, it is hereby declared that –
(i) Rectification by a supplier means adding or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient;
(ii) Rectification by the recipient means deleting or correcting the details of an inward supply so as to match the details of corresponding outward supply

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Rule 70
Final acceptance of input tax credit and communication thereof (Omitted)
GST
Returns
Rule 70 of Central Goods and Services Tax Rules, 2017
70. 1[****]
 
 
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NOTES:-
1.
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“70. Final acceptance of input tax credit and communication thereof.-
(1) The final acceptance of claim of input tax credit in respect of any t

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PROPER OFFICER
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 29-6-2017

Introduction
The GST Acts of Central as well States empowers the respective Governments to appoint officers as per requirement to administer the GST regime. In many of the provisions we may come across the term 'proper officer' to deal with such cases. Therefore we have to check in any action by the Department whether the action has been initiated by the proper officer. In some provisions we may see the expression 'deemed proper officer'. Rule 13 of 'Anti-Profiteering Rules,2017' which got the approval of the GST Council in its meeting held on 18.05.2017, provides that the Director General of Safeguards, or an officer authorized by him in this behalf shall be deemed to be the proper officer to exercise such power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing under section 70 and shall have the p

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ection 20 of IGST Act, 2017 and subject to section 5(2) of the said Act, the Board assigned the following officers, the functions as the proper officers in relation to various sections of the said Act or the rules made there under in relation to composition levy and registration-
* Assistant or Deputy Commissioners of Central Tax and Assistant or Deputy Directors of central taxare assigned as proper officers for the following functions-
Under Composition levy
* Under section 10(5) – this section provides that if the proper officer has reasons to believe that a taxable person has paid tax under section 5(1) despite not being eligible, such person shall, in addition to any tax that may be payable by him under any other provisions of this Act, be liable to a penalty and the provisions of section 73 or section 74 shall, mutatits mutandis apply for determination of tax and penalty;
* Rule 6 – Rule 6 of Central Goods and Services Tax Rules, 2017 deals with the procedure of validating

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r registration or 90 days from the effective date of registration, whichever is earlier and such person shall make taxable supplies only after the issuance of the certificate of registration.
The first proviso to section 27(1) provided that the proper officer may, on sufficient cause being shown by the said taxable person, extend the said period of 90 days by a further period not exceeding 90 days.
* Section 30 – Revocation of cancellation of registration – Section 30(1) provides that subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within 30 days from the date of service of the cancellation order. The proper officer may, in such manner and within such powers as may be prescribed, by order, either revoke cancellation of the registration or reject the application.
* Rule 23 – This rule

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* Before passing the order the proper officer shall issue a notice in Form GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation should not be rejected and the applicant shall furnish the reply within a period of 7 working days from the date of the service of the notice in Form GST REG – 24;
* On receipt of the information in clarification in Form GST REG – 24, the proper officer shall proceed to dispose of the applicationwithin a period of 30 days from the date of the receipt of such information or clarification from the applicant;
* Rule 25 – Physical verification of business premises in certain cases – This rule provides that where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after the grant of registration, he may get such verification done and the verification report along with the other documents, including photographs, shall be uploaded in Form GST REG

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iculars as may be prescribed. The proper officer shall not reject the application for amendment in the registration without giving the person an opportunity of being heard;
* Section 29 – Cancellation of registration – The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where-
* the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other entity, demerged or otherwise disposed of; or
* there is any change in the constitution of the business; or
* the taxable person, other than the person registered under section 25(3), is no longer liable to be registered under section 22 or 24;
The proper officer may cancel the registration of a person from such date including any retrospective date, as he

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rescribes the procedure for issue of registration certificate. Rule 10(4) provides that every certificate of registration shall be digitally signed by the proper officer under the Act;
* Rule 12 – Grant of registration to persons required to deduct tax at source or to collect tax at source – This rule prescribes the procedure for the grant of registration to persons required to deduct tax at source or to collect tax at source, after due verification by the proper officer;
* Rule 16 – suo-motu registration – This rule prescribes the procedure for the proper officer to register a person who is liable to registration under this Act, on a temporary basis and issue an order in Form GST REG – 12;
* Rule 17 – Assignment of Unique Identity Number to certain special entities – This rule prescribes the procedure to grant UIN to a person who requires to obtain the same;
* Rule 19 – Amendment of registration – This rule prescribes the procedure by the procedure to amend the registration on

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Rule 69
Matching of claim of input tax credit (Omitted)
GST
Returns
Rule 69 of Central Goods and Services Tax Rules, 2017
69. 1[****]
 
 
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NOTES:-
1.  
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“69. Matching of claim of input tax credit .-
The following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 41, shall be matched under section 42 after the due date for furnishing the return in FORM GSTR-3-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of t

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Deleted……

Rule 68
Notice to non-filers of returns
GST
Returns
Rule 68 of Central Goods and Services Tax Rules, 2017
68. Notice to non-filers of returns.-
A notice in FORM GSTR-3A shall be issue

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GST – Rate of Tax on Goods and Services with Exemption, Reverse Charge, Concessional Rate etc.
Customs, DGFT & SEZ
Dated:- 29-6-2017

GST rates and General Exemptions
GST rates and General Exemptions – item wise
Rate Notifications – Effective Notifications
IGST – Rate of Tax, Exemption, Reverse Charge etc.
CGST – Rate of Tax, Exemption, Reverse Charge etc.
UT GST – Rate of Tax, Exemption, Reverse Charge etc.
Cess – Rates of Compensation Cess on Goods/ Services
In case of di

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