Author: admin_gst

Rule 44
Manner of reversal of credit under special circumstances
GST
Input Tax Credit
Rule 44 of Central Goods and Services Tax Rules, 2017
44. Manner of reversal of credit under special circumstances.-
(1) The amount of input tax credit relating to inputs held in stock, inputs contained in semi-finished and finished goods held in stock, and capital goods held in stock shall, for the purposes of sub-section (4) of section 18 or sub-section (5) of section 29, be determined in the following manner, namely,-
(a) for inputs held in stock and inputs contained in semi-finished and finished goods held in stock, the input tax credit shall be calculated proportionately on the basis of the corresponding invoices on which credit had

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s held in stock are not available, the registered person shall estimate the amount under sub-rule (1) based on the prevailing market price of the goods on the effective date of the occurrence of any of the events specified in sub-section (4) of section 18 or, as the case may be, sub-section (5) of section 29.]
(4) The amount determined under sub-rule (1) shall form part of the output tax liability of the registered person and the details of the amount shall be furnished in FORM GST ITC- 03, where such amount relates to any event specified in sub-section (4) of section 18 and in FORM GSTR-10, where such amount relates to the cancellation of registration.
(5) The details furnished in accordance with sub-rule (3) shall be duly certified by a

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sp;w.e.f. 01-07-2017 before it was read as, “integrated tax and central tax”
2. 
Inserted vide Notification No. 15/2017 – Central Tax dated 01-07-2017 w.e.f. 01-07-2017 before it was read as, “(2)”
3. 
Substituted vide Notification No. 15/2017 – Central Tax dated 01-07-2017 w.e.f. 01-07-2017 before it was read as, “IGST and CGST”
4. 
Substituted vide Notification No. 17/2017-Central Tax dated 27-07-2017 w.e.f. 01-07-2017 before it was read as,
“(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of 1[central tax, State tax, Union territory tax and integrated tax].
2[(3)] Where the tax invoices related to the inputs held in stock are not

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Rule 43
Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
GST
Input Tax Credit
Rule 43 of Central Goods and Services Tax Rules, 2017
43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases.-
(1) Subject to the provisions of sub-section (3) of section 16, the input tax credit in respect of capital goods, which attract the provisions of sub-sections (1) and (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the amount of input tax in respect of capital goods used or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effec

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whichever is earlier, and those which are not booked by the said date.]
15[(c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as 'A, being the amount of tax as reflected on the invoice, shall credit directly to the electronic credit ledger and the validity of the useful life of such goods shall extend upto five years from the date of the invoice for such goods:
Provided that where any capital goods earlier covered under clause (a) is subsequently covered under this clause, input tax in respect of such capital goods denoted as 'A' shall be credited to the electronic credit ledger subject to the condition that the ineligible credit attributable to the period during which such capital goods were covered by clause (a),denoted as 'Tie', shall be calculated at the rate of five percentage points for every quarter or part thereof and added to the output tax liability of the tax period in which such credit is claimed:
Provided further th

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ed as 'Tm' and calculated as-
Tm= Tc/60
17[Explanation.- For the removal of doubt, it is clarified that useful life of any capital goods shall be considered as five years from the date of invoice and the said formula shall be applicable during the useful life of the said capital goods.]
(f) 18[****]
(g) the amount of common credit attributable towards exempted supplies, be denoted as 'Te', and calculated as-
Te= (E/ F) x Tr
where,
'E' is the aggregate value of exempt supplies, made, during the tax period, and
'F' is the total turnover 8[in the State] of the registered person during the tax period:
9[Provided that in case of supply of services covered by clause (b) of paragraph 5 of the Schedule II of the Act, the value of 'E/F' for a tax period shall be calculated for each project separately, taking value of E and F as under:
E= aggregate carpet area of the apartments, construction of which is exempt from tax plus aggregate carpet area of the apartments, con

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ccount for calculation of value of 'E' in view of Explanation (iv) in paragraph 4 of the notification No. 11/2017-Central Tax (Rate) published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated the 28th June, 2017 vide GSR No. 690 (E) dated 28th June, 2017, as amended.]
10[Provided further] that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, previous to the month during which the said value of 'E/F' is to be calculated;
Explanation.- For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 3[and entry 92A] of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List I

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akes place of the project, as under:
Tefinal= [(E1 + E2 + E3) /F] x Tcfinal,
Where,-
E1= aggregate carpet area of the apartments, construction of which is exempt from tax
E2= aggregate carpet area of the apartments, supply of which is partly exempt and partly taxable, consequent to change of rates of tax on 1st April, 2019, which shall be calculated as under, –
E2= [Carpet area of such apartments] x [V1/ (V1+V2)],-
Where,-
V1 is the total value of supply of such apartments which was exempt from tax; and
V2 is the total value of supply of such apartments which was taxable
E3 = aggregate carpet area of the apartments, construction of which is not exempt from tax, but have not been booked till the date of issuance of completion certificate or first occupation of the project, whichever is earlier:
F= aggregate carpet area of the apartments in the project;
Tcfinal = aggregate of Afinal in respect of all capital goods used in the project and Afinal for each capital goods s

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September following the end of the financial year in which the completion certificate is issued or first occupation takes place of the project.
Explanation.- For the purpose of calculation of Tcfinal, part of the month shall be treated as one complete month.
(3) The amount Tefinal and Tcfinal shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax.
(4) Where any capital goods are used for more than one project, input tax credit with respect to such capital goods shall be assigned to each project on a reasonable basis and credit reversal pertaining to each project shall be carried out as per sub-rule (2).
(5) Where any capital goods used for the project have their useful life remaining on the completion of the project, input tax credit attributable to the remaining life shall be availed in the project in which the capital goods is further used;]
2[13[Explanation 1]:-For the purposes of rule 42 and this rule, it is hereby

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(Regulation and Development) Act, 2016 (16 of 2016);
(ii) the term “project” shall mean a real estate project or a residential real estate project;
(iii) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016);
(iv) the term “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP;
(v) the term “promoter” shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016);
(vi) “Residential apartment” shall mean an apartment intended for residential use as declared to the Real Estate Regulatory Authority or to competent authority;
(vii) “Commercial apartment” shall mean an apartment other than a residential apartment;
(viii)

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e following three conditions, namely-
(a) part of supply of construction of the apartment service has time of supply on or before the said date; and
(b) consideration equal to at least one installment has been credited to the bank account of the registered person on or before the said date; and
(c) an allotment letter or sale agreement or any other similar document evidencing booking of the apartment has been issued on or before the said date.
(xii) The term “ongoing project” shall have the same meaning as assigned to it in notification No. 11/2017- Central Tax (Rate), dated the 28th June, 2017, published vide GSR No. 690(E) dated the 28th June, 2017, as amended;
(xiii) The term “project which commences on or after 1st April, 2019” shall have the same meaning as assigned to it in notification No. 11/2017- Central Tax (Rate), dated the 28th June, 2017, published vide GSR No. 690(E) dated the 28th June, 2017, as amended;]
23[Explanation 3:- For the purpose of rule 42 and this

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f India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017.]”
3. 
Inserted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019
4.
Omitted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019 before it was read as,
“(a) the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017;”
5.
Inserted vide Notification No. 16/2019 – Central Tax dated 29-03-2019 w.e.f 01-04-2019
6. 
Inserted vide Notification No. 16/2019 – Central Tax dated 29-03-2019 w.e.f 01-04-2019
7.
Inserted vide Notification No. 16/2019 – Central Tax dated 29-03-2019 w.e.f 01-04-2019
8. 
Inserted vide Notification N

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ount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as 'A', shall be credited to the electronic credit ledger and the useful life of such goods shall be taken as five years from the date of the invoice for such goods:
Provided that where any capital goods earlier covered under clause (a) is subsequently covered under this clause, the value of 'A' shall be arrived at by reducing the input tax at the rate of five percentage points for every quarter or part thereof and the amount 'A' shall be credited to the electronic credit ledger;
Explanation.- An item of capital goods declared under clause (a) on its receipt shall not attract the provisions of sub-section (4) of section 18, if it is subsequently covered under this clause.”
16. 
Substituted vide Notification No. 16/2020 – Central Tax dated 23-03-2020 w.e.f 01-04-2020 before it was read as,
“(d) the aggregate of the amounts of 'A' credited to the electronic credit ledger under clause

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Rule 42
Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
GST
Input Tax Credit
Rule 42 of Central Goods and Services Tax Rules, 2017
42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.-
(1) The input tax credit in respect of inputs or input services, which attract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the total input tax involved on inputs and input services in a tax period, be denoted as 'T';
(b) the amount of input tax, out of 'T', attributable to inputs and input services intended to be used exclusively for the pu

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uts and input services will be commonly used for construction of apartments booked on or before the date of issuance of completion certificate or first occupation of the project, whichever is earlier, and those which are not booked by the said date.]
(g) 'T1', 'T2', 'T3' and 'T4' shall be determined and declared by the registered person 12[****] at summary level in FORM GSTR-3B];
(h) input tax credit left after attribution of input tax credit under clause 4[(f)] shall be called common credit, be denoted as 'C2' and calculated as-
C2 = C1- T4;
(i) the amount of input tax credit attributable towards exempt supplies, be denoted as 'D1' and calculated as-
D1= (E/F) x C2
where,
'E' is the aggregate value of exempt supplies during the tax period, and
'F' is the total turnover in the State of the registered person during the tax period:
5[Provided that in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the Act, the value of “E/F‟ for a t

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notification No. 11/2017-Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 690(E) dated 28th June, 2017, as amended, shall be taken into account for calculation of value of 'E' in view of Explanation (iv) in paragraph 4 of the notification No. 11/2017-Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 690(E) dated 28th June, 2017, as amended.]
6[Provided further] that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, previous to the month during which the said value of 'E/F' is to be calculated;
Explanation: For the purposes of this clause, it is hereby clarified that

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he amount equal to aggregate of 'D1' and 'D2' shall be 8[reversed by the registered person in FORM GSTR-3B or through FORM GST DRC-03]:
Provided that where the amount of input tax relating to inputs or input services used partly for the purposes other than business and partly for effecting exempt supplies has been identified and segregated at the invoice level by the registered person, the same shall be included in 'T1' and 'T2' respectively, and the remaining amount of credit on such inputs or input services shall be included in 'T4'.
(2) 9[Except in case of supply of services covered by clause (b) of paragraph 5 of the Schedule II of the Act, the input tax credit] determined under sub-rule (1) shall be calculated finally for the financial year before the due date for furnishing of the return for the month of September following the end of the financial year to which such credit relates, in the manner specified in the said sub-rule and-
(a) where the aggregate of the amounts calc

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[(3) In case of supply of services covered by clause (b) of paragraph 5 of the Schedule II of the Act, the input tax determined under sub-rule (1) shall be calculated finally, for each ongoing project or project which commences on or after 1st April, 2019, which did not undergo or did not require transition of input tax credit consequent to change of rates of tax on 1st April, 2019 in accordance with notification No. 11/2017- Central Tax (Rate), dated the 28th June, 2017, published vide GSR No. 690(E) dated the 28th June, 2017, as amended for the entire period from the commencement of the project or 1stJuly, 2017, whichever is later, to the completion or first occupation of the project, whichever is earlier, before the due date for furnishing of the return for the month of September following the end of financial year in which the completion certificate is issued or first occupation takes place of the project, in the manner prescribed in the said sub-rule, with the modification that va

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est on the said excess amount at the rate specified in sub-section (1) of section 50 for the period starting from the first day of April of the succeeding financial year till the date of payment; or
(b) where the aggregate of the amounts determined under sub-rule (1) in respect of 'D1' and 'D2″ exceeds the aggregate of the amounts calculated finally in respect of “D1” and “D2”, such excess amount shall be claimed as credit by the registered person in his return for a month not later than the month of September following the end of the financial year in which the completion certificate is issued or first occupation takes place of the project.
(4) In case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the Act, the input tax determined under sub-rule (1) shall be calculated finally, for commercial portion in each project, other than residential real estate project (RREP), which underwent transition of input tax credit consequent to change of ra

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9 to the date of completion or first occupation of the project, whichever is earlier]
Where, –
AC = total carpet area of the commercial apartments in the project
AT = total carpet area of all apartments in the project
(b) The amount of final eligible common credit on commercial portion in the project (C3final_comm) shall be calculated as under
C3final_comm =C3aggregate_comm x (E/ F)
Where, –
E = total carpet area of commercial apartments which have not been booked till the date of issuance of completion certificate or first occupation of the project, whichever is earlier.
F = AC = total carpet area of the commercial apartments in the project
(c) where, C3aggregate_comm exceeds C3final_comm, such excess shall be reversed by the registered person in FORM GSTR-3B or through FORM GST DRC-03 in the month not later than the month of September following the end of the financial year in which the completion certificate is issued or first occupation takes place of the project

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vice are used for more than one project, input tax credit with respect to such input or input service shall be assigned to each project on a reasonable basis and credit reversal pertaining to each project shall be carried out as per 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. 16/2019 – Central Tax dated 29-03-2019  w.e.f 01-04-2019
3. 
Inserted vide Notification No. 16/2019 – Central Tax dated 29-03-2019  w.e.f 01-04-2019
4. 
Substituted vide Notification No. 16/2019 – Central Tax dated 29-03-2019  w.e.f 01-04-2019 before it was read as, “(g)”
5. 
Inserted vide Notification No. 16/2019 – Central Tax dated 29-03-2019  w.e.f 01-04-2019
6. 
Substituted vide Notification No. 16/2019 – Central Tax dated 29-03-2019  w.e.f 01-04-2019 before it was read as, “

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Rule 41
Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
GST
Input Tax Credit
Rule 41 of Central Goods and Services Tax Rules, 2017
41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.-
(1) A registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or change in the ownership of business for any reason, furnish the details of sale, merger, de-merger, amalgamation, lease or transfer of business, in FORM GST ITC-02, electronically on the common portal along with a request for transfer of unutilized input tax credit lying in his electronic credit ledger to the transferee:
Provided that in the case of demerger, the input

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Rule 40
Manner of claiming credit in special circumstances
GST
Input Tax Credit
Rule 40 of Central Goods and Services Tax Rules, 2017
40. Manner of claiming credit in special circumstances.-
(1) The input tax credit claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or the credit claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be subject to the following conditions, namely,-
(a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section (1) of section 18, shall be claimed after reducing the tax paid on such cap

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ry tax shall be deemed to be notified by the Commissioner.]
(c) the declaration under clause (b) shall clearly specify the details relating to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or as the case may be, capital goods-
(i) on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of the Act, in the case of a claim under clause (a) of sub-section (1) of section 18;
(ii) on the day immediately preceding the date of the grant of registration, in the case of a claim under clause (b) of sub-section (1) of section 18;
(iii) on the day immediately preceding the date from which he becomes liable to pay tax under section 9, in the case of a

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n FORM GSTR-1 2[and in FORM GSTR-1A, if any,] or as the case may be, in FORM GSTR- 4, on the common portal.
(2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of the invoice for such goods.
 
 
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NOTES:-
1.
Substituted vide Notification No. 22/2017 – Central Tax dated 17-08-2017 before it was read as,
“(b) the registered person shall within a period of thirty days from the date of his becoming eligible to avail the input tax credit under sub-section (1

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Rule 39
Procedure for distribution of input tax credit by Input Service Distributor
GST
Input Tax Credit
Rule 39 of Central Goods and Services Tax Rules, 2017
39. Procedure for distribution of input tax credit by Input Service Distributor.-
1[(1) An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely:
(a) the input tax credit available for distribution in a month shall be distributed in the same month and the details thereof shall be furnished in FORM GSTR-6 in accordance with the provisions of Chapter VIII of these rules;
(b) the amount of the credit distributed shall not exceed the amount of credit available for distribution;
(c) the credit of tax paid on input services attributable to a recipient of credit shall be distributed only to that recipient;
(d) the credit of tax paid on input services attributable to more than one recipient of credit shall be distributed amongst such recipients

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otal of all the recipients to whom input tax credit is attributable, including the recipients who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount, “C1”, to be calculated by applying the following formula –
C 1 = (t 1 / T) x C
where,
“C” is the amount of credit to be distributed,
“t1 ” is the turnover, as referred to in clause (d) and (e), of person R1 during the relevant period, and
“T” is the aggregate of the turnover, during the relevant period, of all recipients to whom the input service is attributable in accordance with the provisions of clause (d) and (e);
(g) the Input Service Distributor shall, in accordance with the provisions of clause (d) and (e), separately distribute the amount of ineligible input tax credit (ineligible under the provisions of sub-section (5) of section 17 or otherwise) and the amount of eligible input tax credit;
(h) the input tax credit on account of central tax, State tax, Union

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ice Distributor shall issue an Input Service Distributor invoice, as provided in sub-rule (1) of rule 54, clearly indicating in such invoice that it is issued only for distribution of input tax credit;
(l) the Input Service Distributor shall issue an Input Service Distributor credit note, as provided in sub-rule (1) of rule 54, for reduction of credit in case the input tax credit already distributed gets reduced for any reason;
(m) any additional amount of input tax credit on account of issuance of a debit note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions specified in clauses (a) to (j) and the amount attributable to any recipient shall be calculated in the manner provided in clause (f) and such credit shall be distributed in the month in which the debit note is included in the return in FORM GSTR-6;
(n) any input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distr

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nput Service Distributor, may issue an invoice or, as the case may be, a credit or debit note as per the provisions of sub-rule(1A) of rule 54 to transfer the credit of such common input services to the Input Service Distributor, and such credit shall be distributed by the said Input Service Distributor in the manner as provided in sub-rule (1).]
(2) If the amount of input tax credit distributed by an Input Service Distributor is reduced later on for any other reason for any of the recipients, including that it was distributed to a wrong recipient by the Input Service Distributor, the process specified in 3[clause (n)] of sub-rule (1) shall apply, mutatis mutandis, for reduction of credit.
(3) Subject to sub-rule (2), the Input Service Distributor shall, on the basis of the Input Service Distributor credit note specified in 4[clause (l)] of sub-rule (1), issue an Input Service Distributor invoice to the recipient entitled to such credit and include the Input Service Distributor credi

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ny registered person engaged in the supply of taxable goods as well as goods not taxable under this Act, means the value of turnover, reduced by the amount of any duty or tax levied under entries 84 and 92A of List I of the Seventh Schedule to the Constitution and entries 51 and 54 of List II of the said Schedule.]
 
 
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NOTES:-
1. 
Substituted vide Notification No. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 01-04-2025 before it was read as, 
“(1) An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely,-
(a) the input tax credit available for distribution in a month shall be distributed in the same month and the details thereof shall be furnished in FORM GSTR-6 in accordance with the provisions of Chapter VIII of these rules;
(b) the Input Service Distributor shall, in accordance with the provisions of clause (d), separately distribute the amount of ineligibl

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“T” is the aggregate of the turnover, during the relevant period, of all recipients to whom the input service is attributable in accordance with the provisions of section 20;
(e) the input tax credit on account of integrated tax shall be distributed as input tax credit of integrated tax to every recipient;
(f) the input tax credit on account of central tax and State tax or Union territory tax shall-
(i) in respect of a recipient located in the same State or Union territory in which the Input Service Distributor is located, be distributed as input tax credit of central tax and State tax or Union territory tax respectively;
(ii) in respect of a recipient located in a State or Union territory other than that of the Input Service Distributor, be distributed as integrated tax and the amount to be so distributed shall be equal to the aggregate of the amount of input tax credit of central tax and State tax or Union territory tax that qualifies for distribution to such recipient in a

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issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of clause (d), and the amount so apportioned shall be-
(i) reduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or
(ii) added to the output tax liability of the recipient where the amount so apportioned is in the negative by virtue of the amount of credit under distribution being less than the amount to be adjusted.”
2. 
Inserted vide Notification No. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 01-04-2025
3.
Substituted vide Notification No. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 01-04-2025 before it was read as, “clause (j)”
4.
Substituted vide Notification No. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 01-04-2025 before it was r

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Rule 38
Claim of credit by a banking company or a financial institution
GST
Input Tax Credit
Rule 38 of Central Goods and Services Tax Rules, 2017
38. Claim of credit by a banking company or a financial institution.- A banking company or a financial institution, including a non-banking financial company, engaged in the supply of services by way of accepting deposits or extending loans or advances that chooses not to comply with the provisions of sub-section (2) of section 17, in accordance with the option permitted under sub-section (4) of that section, shall follow the following procedure, namely,-
(a) the said company or institution shall not avail the credit of,-
(i) the tax paid on inputs and input services that are

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Rule 37
Reversal of input tax credit in the case of non-payment of consideration
GST
Input Tax Credit
Rule 37 of Central Goods and Services Tax Rules, 2017
37. Reversal of input tax credit in the case of non-payment of consideration.-
2[(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, other than the supplies on which tax is payable on reverse charge basis, but fails to pay to the supplier thereof, the amount towards the value of such supply 4[, whether wholly or partly,] along with the tax payable thereon, within the time limit specified in the second proviso to sub-section (2) of section 16, shall pay 5[or reverse] an amount equal to the input tax credit availe

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second proviso to sub-section (2) of section 16.
(2) Where the said registered person subsequently makes the payment of the amount towards the value of such supply along with tax payable thereon to the supplier thereof, he shall be entitled to re-avail the input tax credit referred to in sub-rule (1).]
(3) 3[****]
(4) The time limit specified in sub-section (4) of section 16 shall not apply to a claim for re-availing of any credit, in accordance with the provisions of the Act or the provisions of this Chapter, that had been reversed earlier.
 
 
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NOTES:-
1.
Inserted vide Notification No. 26/2018 – Central Tax  dated 13-06-2018
2. 
Substituted vide Notification No. 19/2022-Central Tax dated

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pecified in Schedule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.
1[Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16]
(2) The amount of input tax credit referred to in sub-rule (1) shall be added to the output tax liability of the registered person for the month in which the details are furnished.”
3. 
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“(3)

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Rule 36
Documentary requirements and conditions for claiming input tax credit
GST
Input Tax Credit
Rule 36 of Central Goods and Services Tax Rules, 2017
CHAPTER V
INPUT TAX CREDIT
36. Documentary requirements and conditions for claiming input tax credit.-
(1) The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely,-
(a) an invoice issued by the supplier of goods or services or both in accordance with the provisions of section 31;
(b) an invoice issued in accordance with the provisions of clause (f) of sub-section (3) of section 31, subject to the payment of tax;
(c) a debit note issued by a supplier in accordance with the provisions of section 34;
(d) a bill of entry or any similar document prescribed under the Customs Act, 1962 or rules made thereunder for the assessment of integrated tax on imports;
(e) an Input Service Distributor invoice or Input Servic

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be availed by a registered person in respect of invoices or debit notes the details of which are required to be furnished under sub-section (1) of section 37 unless,-
(a) the details of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 13[, as amended in FORM GSTR-1A if any,] or using the invoice furnishing facility; and
(b) the details of 12[input tax credit in respect of] such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B under sub-rule (7) of rule 60.]
 
 
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NOTES:-
1.
Inserted vide Notification No. 39/2018 – Central Tax dated 04-09-2018
2.
Inserted vide Notification No. 49/2019 – Central Tax dated 09-10-2019
3.
Substituted vide Notification No. 75/2019 – Central Tax dated 26-12-2019 w.e.f. 01-01-2020 before it was read as, “20 per cent.”
4.
Inserted vide Notification No. 30/2020-Central Tax dated 03-04-2020
5.
Substituted vide&nb

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h the cumulative adjustment of input tax credit for the said months in accordance with the condition above.]”
10. 
Substituted vide Notification No. 40/2021 – Central Tax dated 29-12-2021 w.e.f. 01-01-2022 before it was read as,
“2[(4) Input tax credit to be availed by a registered person in respect of invoices or debit notes, the details of which have not been 5[furnished] by the suppliers under sub-section (1) of section 37 6[in FORM GSTR-1 or using the invoice furnishing facility], shall not exceed 7[5 per cent.] of the eligible credit available in respect of invoices or debit notes the details of which have been 5A[furnished] by the suppliers under sub-section (1) of section 37 6A[in FORM GSTR-1 or using the invoice furnishing facility.]]
4[Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with

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Rule 35
Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax
GST
Determination of Value of Supply
Rule 35 of Central Goods and Services Tax Rules, 2017
35. Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax.-
Where the value of supply is inclusive of integrated tax or, as the case may be, central tax, State tax, Union territory tax, the tax amount shall be determined in the following manner, namely,-
Tax amount = (Value inclusive of taxes X tax rate in % of IGST or, as the case may be, CGST, SGST or UTGST) / (100+ sum of tax rates, as applicable, in %)
Explanation.- For the purposes of the provisions of this Chapter, the expressions-
(a) “open mark

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Rule 34
Rate of exchange of currency, other than Indian rupees, for determination of value
GST
Determination of Value of Supply
Rule 34 of Central Goods and Services Tax Rules, 2017
1[34. Rate of exchange of currency, other than Indian rupees, for determination of value.-(1) The rate of exchange for determination of value of taxable goods shall be the applicable rate of exchange as notified by the Board under section 14 of the Customs Act, 1962 for the date of time of supply of su

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Rule 33
Value of supply of services in case of pure agent
GST
Determination of Value of Supply
Rule 33 of Central Goods and Services Tax Rules, 2017
33. Value of supply of services in case of pure agent.-
Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely,-
(i) the supplier acts as a pure agent of the recipient of the supply, when he makes the payment to the third party on authorisation by such recipient;
(ii) the payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the

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) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account.
Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of Companies. The fees charged by the Registrar of Companies for the registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A's recovery of such expenses is a disbursement and not part of the value of supply made by A to B.
–
Statute, statu

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Rule 32
Determination of value in respect of certain supplies
GST
Determination of Value of Supply
Rule 32 of Central Goods and Services Tax Rules, 2017
32. Determination of value in respect of certain supplies.-
(1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall, at the option of the supplier, be determined in the manner provided hereinafter.
(2) The value of supply of services in relation to the purchase or sale of foreign currency, including money changing, shall be determined by the supplier of services in the following manner, namely:-
(a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India reference rate for that currency at that time, multiplied by the total units of currency:
Provided that in case where the Reserve Bank of India reference rate

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t to a minimum amount of two hundred and fifty rupees;
(ii) one thousand rupees and half of a per cent. of the gross amount of currency exchanged for an amount exceeding one lakh rupees and up to ten lakh rupees; and
(iii) five thousand and five hundred rupees and one tenth of a per cent. of the gross amount of currency exchanged for an amount exceeding ten lakh rupees, subject to a maximum amount of sixty thousand rupees.
(3) The value of the supply of services in relation to booking of tickets for travel by air provided by an air travel agent shall be deemed to be an amount calculated at the rate of five per cent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of the basic fare in the case of international bookings of passage for travel by air.
Explanation.- For the purposes of this sub-rule, the expression “basic fare” means that part of the air fare on which commission is normally paid to the air travel agent by the airlines.
(4) The val

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ure of the goods and where no input tax credit has been availed on the purchase of such goods, the value of supply shall be the difference between the selling price and the purchase price and where the value of such supply is negative, it shall be ignored:
Provided that the purchase value of goods repossessed from a defaulting borrower, who is not registered, for the purpose of recovery of a loan or debt shall be deemed to be the purchase price of such goods by the defaulting borrower reduced by five percentage points for every quarter or part thereof, between the date of purchase and the date of disposal by the person making such repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp.
(7) The value of taxable services provided by such class of se

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Rule 31
Residual method for determination of value of supply of goods or services or both
GST
Determination of Value of Supply
Rule 31 of Central Goods and Services Tax Rules, 2017
31. Residual method for determination of value of supply of goods or services or both.-
Where the value of supply of goods or services or both cannot be determined under rules 27 to 30, the same shall be determined using reasonable means consistent with the principles and the general provisions of sect

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Value of supply of goods or services or both based on cost
Rule 30
GST
Determination of Value of Supply
Central Goods and Services Tax Rules, 2017
30. Value of supply of goods or services or both based on cost.-
Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one hundred and ten percent of the cost of production or manufacture or the cost of acquisition of such goods or the cost of prov

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Rule 29
Value of supply of goods made or received through an agent
GST
Determination of Value of Supply
Rule 29 of Central Goods and Services Tax Rules, 2017
29. Value of supply of goods made or received through an agent.-
The value of supply of goods between the principal and his agent shall-
(a) be the open market value of the goods being supplied, or at the option of the supplier, be ninety per cent. of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person, where the goods are intended for further supply by the said recipient.
Illustration: A principal supplies groundnut to his agent and the agent is supplying groundnuts of like kind and quality

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Rule 28
Value of supply of goods or services or both between distinct or related persons, other than through an agent
GST
Determination of Value of Supply
Rule 28 of Central Goods and Services Tax Rules, 2017
28. Value of supply of goods or services or both between distinct or related persons, other than through an agent.-
1[(1)] The value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall-
(a) be the open market value of such supply;
(b) if the open market value is not available, be the value of supply of goods or services of like kind and qua

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pplier to a recipient who is a related person 3[located in India], by way of providing corporate guarantee to any banking company or financial institution on behalf of the said recipient, shall be deemed to be one per cent of the amount of such guarantee offered 4[per annum], or the actual consideration, whichever is higher.]
5[Provided that where the recipient is eligible for full input tax credit, the value declared in the invoice shall be deemed to be the value of said supply of services.]
 
 
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NOTES:-
1.
Re-Numbered vide Notification No. 52/2023 – Central Tax dated 26-10-2023
2.
Inserted vide Notification No. 52/2023 – Central Tax dated 26-10-2023
3. 
Inserted vide Notification No.&nb

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What Document will be issued by Consignee (Job worker) at the time of returnong goods to consigner(Principal)-detail
Query (Issue) Started By: – Narendra Soni Dated:- 29-6-2017 Last Reply Date:- 23-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Experts,
Delivery challan is issued by consigner (Principal) is prescribed in GST act/rules, but what document will be issued by consignee (Job worker) at the time of returning the processed material to Principal. As there is no su

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Rule 27
Value of supply of goods or services where the consideration is not wholly in money
GST
Determination of Value of Supply
Rule 27 of Central Goods and Services Tax Rules, 2017
CHAPTER IV
DETERMINATION OF VALUE OF SUPPLY
27. Value of supply of goods or services where the consideration is not wholly in money.-
Where the supply of goods or services is for a consideration not wholly in money, the value of the supply shall,-
(a) be the open market value of such supply;
(b) if the open market value is not available under clause (a), be the sum total of consideration in money and any such further amount in money as is equivalent to the consideration not in money, if such amount is known at the time of supply;
(

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Composite Supply
Query (Issue) Started By: – parmender kochar Dated:- 29-6-2017 Last Reply Date:- 29-6-2017 Goods and Services Tax – GST
Got 3 Replies
GST
We are a C&F agent offering Door to Door services including Customs Clearance, Loading, Unloading & Transportation, Can we fall under Composite Supply & charge 18% GST & can claim ITC for our Truck's Tyres, Spares ETC ? Or we will stay as GTA with no ITC
Reply By KASTURI SETHI:
The Reply:
In my view, it is composite supply. It is important to know the difference between composite supply and mixed supply. Difference between both terms is given in TMI's FAQ which extracted below for convenience:-
Composite supply is a supply consisting of two or more taxable supplie

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Handling of legacy work of LTUs in the GST regime-reg
1056/05//2017-CX Dated:- 29-6-2017 Circular
Central Excise
Circular No. 1056/05//2017-CX
F.No. 267/40/2017-CX.8
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
*********
North Block, New Delhi
Dated the 29th of June, 2017
To,
The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners of Central Excise
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners of Central Excise & Service Tax
The Commissioner (Large Tax Payer Unit)
(Bengaluru/Chennai/Delhi/Kolkata/Mumbai)
The Commissioner (Large Tax Payer Unit) (Audit)
(Delhi/Mumbai)
Subject: Handling of legacy work of LTUs in the GST regime-reg
Madam/Sir
GST would be implemented from 1st July, 2017. It is proposed to wind up Large Taxpayer Units (LTUs) in the new regime as the concept of state wise registration applies in GST. In this regard, reference has been receiv

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pects.
3. Appointment of Common Adjudicating Authority for Show Cause Notices issued by LTUs:-
3.1 Immediate attention is required on adjudication of pending show cause notices issued on Central Excise and Service tax matters by LTU formations. The cases pending adjudication will be sent to the proposed jurisdictional CGST Commissionerates for adjudication. In this regard there should be no difficulty in respect of Central Excise adjudications as Central Excise SCNs are generally issued based on the individual registrations. However, if in Central Excise also a common SCN has been issued to a company for a number of its units, the adjudication of the legacy notice may be taken up by the re-organised CGST/ Central Excise Commissionerate exercising control over the principal business location of the Company which was earlier registered under LTU by appointing him as common adjudicating authority through an order of the Board or DGCEI as per the instructions in the Master Circular No. 1

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ice Tax SCNs also to this extent.
4. Future SCNs: SCNs in future shall be issued for the past period under Central Excise and Service Tax Law treating each unit as individual assessee under the jurisdictional Commissionerate as notified by Notification No.13/2017-CE(NT), dated 09.06.2017.
5. Legal Matters:-
(i) CESTAT Matters:- The files pertaining to cases pending in CESTAT spread all over India may be transferred to the respective Jurisdictional GST Commissionerate.
(ii) High Court /Supreme Court Cases:- The cases pending in this regard may be transferred to the respective jurisdictional Commissionerate of each units. A legal cell may be created and named as Large Business Unit (LBU) in any one GST/ Central Excise Commissionerate in the Zone where LTU was situated, which will coordinate with the jurisdictional Commissionerates in handling the cases for ease of continuity of interaction with the Departmental Counsel to ensure all legal steps are completed including the change in a

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mmissionerate as nominated by the local Chief Commissioner for the required period.
6.4 Special Audit cases: – In such cases files may be transferred to the territorial jurisdictional Audit Commissionerate, post GST.
7. Further necessary orders, if any, for smooth roll-out may be issued by the Chief Commissioner concerned. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.
Shankar Prasad Sarma
Under Secretary to the Government of India
Annexure-I (On Individual Files)
Files Pertains to
Commissionerate/Division/Range
Present Commissionerate (LTU)
GST Commissionerate
Commissionerate
Commissionerate
GLT (or as applicable)
Division
Group
Range
Section
Section
Name of the Officer
Name of the Officer
Designation of the Officer
Designation of the Officer
Date handed over
Date Received
Signature
Signature
Annexure-II ( List of all files)
Sl. No
Present Commissionerate
Name of

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Implementation of GST on 1st July, 2017
PUBLIC NOTICE NO. 142/2017 Dated:- 29-6-2017 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI-VIII-COMMRP.)
CUSTOMS HOUSE, NO. 60, RAJAJI SALAI, CHENNAI – 600001
F .No. S14/44/2017 – Estt.
Dated: 29.06.2017
PUBLIC NOTICE NO. 142/2017
Sub: Regarding.
It is hereby brought to the notice of the trade and public that in connection with the implementation of GOO

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Alignment of State Codes of ICES with GSTN- Implementation of Changes in ICES
PUBLIC NOTICE No. 25/2017 Dated:- 29-6-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370 210
F. No. S/20-249/AG/2016-17
Dated: 29.06.2017
PUBLIC NOTICE No. 25/2017
Subject:-Reg.
Attention of all Importers, Customs Brokers, Member of the Trade and others is invited towards the roll out of GST in India with effect from 01.07.2017 in this regards, several change

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Creation of GST Cell
PUBLIC NOTICE No. 26/2017 Dated:- 29-6-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370 210
F. No. S/20-07/AG/2017-18
Dated: 29.06.2017
PUBLIC NOTICE No. 26/2017
Subject: regarding.
GST is the biggest transformational business reform. Trade & Industry are important stakeholder in this historic reform and government fully recognizes their role as equal partners in the implementation of GST. To remove apprehensions among the officers as well as Trade and Industry in relation to the introduction levies of duties (IGST & Compensation Cess), Changes in Bill of Entry and Shipping Bill forms, Procedure in respect of manual filing of Bills of Entry and Shipping Bills

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GST roll out and preparation thereof
PUBLIC NOTICE NO. 34/2017 Dated:- 29-6-2017 Trade Notice
Customs
GOVERNMENT OF INDIA
OFFICE OF COMMISSIONER OF CUSTOMS (AIR PORT & ADMIN.)
CUSTOM HOUSE 15/1 STRAND ROAD. KOLKATA- 700001
F. No. S51-12/2017Co-ord.
Date 29-06-2017
PUBLIC NOTICE NO. 34/2017
Subject: GST roll out and preparation thereof-reg.
Attention of all concerned is invited that the GST set to be rolled out on 1st july 2017, the final phase of preparation for its implementation is in full swing. Customs too has a major stake in the early implementation of GST as IGST would begin to be levied on the imports from the very first day, the credit of which shall be available to the importers. Similarly, the refund on export of goods is contingent upon filing of (a) shipping bill accompanied by the GST invoice and (b) export general manifest.
Changes in Customs law and procedure are accompanied by changes in the EDI system so as to effectively implement the IGST law from

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ction (2), there shall be levied a tax called the integrated goods and services tax on all inter- State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 of the Central Goods and Services Tax Act and at such rates, not exceeding forty per cent, as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person:
Provided that the integrated tax on goods imported into India shall be levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975 on the value as determined under the said Act at the point when duties of customs are levied on the said goods under section 12 of the Customs Act, 1962.
2. Thus, with effect from 01.07.2017, all imported goods shall attract IGST (and compensation cess, wherever applicable) in addition to the Customs duties such as Basic

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percentage of its value, the value of the imported article shall, -notwithstanding anything contained in section 14 of the Customs Act, 1962, be the aggregate of-
(a) the value of the imported article determined under sub-section (1) of section 14 of the Customs Act, 1962 or the tariff value of such article fixed under sub-section (2) of that section, as the case may be: and
(b) any duty of customs chargeable on that article under section 12 of the Customs Act, 1962, and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but does not include the tax referred to in sub-section (7) or the cess referred to in sub-section(9).
(9) Any article which is imported into India shall, in addition, be liable to the goods and services tax compensation cess at such rate, as is leviable under section 8 of the Goods and Services Tax (Compensation to States) Cess Act, 2017 on a like article on its supply in

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e officers and the trade are kept well informed about the above new levies and the levies that are being subsumed, replaced or repealed. In this context, it is further requested that the fine- print of Taxation Laws (Amendment) Act, 2017 is read by field officers in detail. Customs ICES 1.5 application is also being modified to ensure that the new levies are applied and collected on all the imports from July 1st.
Changes in Bill of Entry and Shi in Bill Forms!
4. Since new provisions for levy of IGST and GST compensation cess on imports have been introduced under the Customs Tariff Act, 1975, Bill of Entry, Shipping Bill and Courier Regulations and Forms, both Manual and EDI, have been suitably modified and all such modified forms are available on the official website of C BEC (www.cbec.gov.in). All importers, exporters, Customs Brokers, Customs clearance software providers and other stakeholders are advised to get themselves familiar with the modified Forms. It is emphasized that o

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of Entry. In this regard, DGFT has also issued Trade Notice No, 09/2018 dated wherein it has been indicated that with regard to importer/ exporter registered with GSTN, importer/ exporter would need to declare only GSTIN at the time of import and export of goods and the importers who are not registered under GST would use their PAN for imports. Changes have been made in the BE forms to capture details like GSTIN, PAN, State code etc. of the importer. Similar changes will also be incorporated for imports at SEZ and imports through Courier. In case of Courier, GSTIN for GST registered consignees or PAN for non-GST registered consignees, as applicable, has to be quoted in the bill of entry filed by the Courier agency, wherever goods are subject to IGST, For the time being, importers/ exporters are advised to declare GSTIN, PAN and IEC while filing document for import/export of goods. However, over a period of time, declaration with regard to only GSTIN and PAN shall be required in the Bil

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ailed for making zero-rated supplies, notwithstanding that such supply may be an exempt supply. The section further lays down that a registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely:
(a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit: or
(b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied.
8. Under the GST Laws, taxpayers would be filing their outward supply returns on GSTN for all the supplies made by them including exports. For the exports, they will be required to quote the Shipping Bill and export invoice details in the GST return. The information provide

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eriod of time, declaration with regard to only GSTIN and PAN shall be required in the Shipping Bill,
Manual Bill of Entry and Shi in Bill:
11. Since all the validation related to IGST refund or flow of JUST credit shall happen electronically between Customs EDI and GSTN, it is imperative hereon that the required data is captured electronically without fail for all the imports and exports whether or not through EDI locations. In case of EDI locations, Board has issued instructions vide F. No. 401/81/2011-Cus Ill dated 2nd June 2017 wherein it is envisaged that any manual bill of entry or shipping bill in EDI locations needs to be filed following the procedure laid out in the circular. Subsequently, Directorate of Systems issued ICES Advisory 009/2017 (GST) dated 15.06.2017 on the subject enclosing the detailed user manual The advisory was forwarded to all the system managers.
12. For non EDI locations also, Directorate of Systems is designing a utility where certain basic consignmen

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