Author: admin_gst

INPUT CREDIT ON DIESEL BILL ( TRANSPORTER)

INPUT CREDIT ON DIESEL BILL ( TRANSPORTER)
Query (Issue) Started By: – raj kapoor Dated:- 22-6-2017 Last Reply Date:- 28-7-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Sir/Madam
I am the transporter we fill the diesel regularly can i claim input credit on Diesel Amount.
Reply By Ganeshan Kalyani:
The Reply:
Diesel being petroleum product has not been subsumed into GST. Thus in my view, input tax credit on diesel is not eligible to be set off against GST payable.
Rep

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Method of authentication

Rule 26
Method of authentication
GST
Registration
Rule 26 of Central Goods and Services Tax Rules, 2017
26. Method of authentication.- (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf:
7[****]
(2) Each document including the return furnished online shall be signed or verified through electronic verification code-
(a) in the case of an individual, by the individual himself or where he is absent from India, by some other person duly authorised by him in this behalf, and where the individual is mentally incapacitated from attendin

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with the provisions of section 48.
(3) All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certificates or orders, through digital signature certificate 1[or through esignature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf.]
 
 
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NOTES:-
1. 
Substituted vide Notification No. 7/2017 – Central Tax dated 27-06-2017 w.e.f. 22-06-2017 before it was read as,
“specified under the provisions of the Information Technology Act, 2000 (21 of 2000).”
2.
Inserted vide Notification No. 38/2020-Central Tax dated 05-05-2020 w.e.f. 21-04-2020
3.
Substituted vide Notification No. 48/2020 – Central Tax dated 19-06-2020 w.e.f. 27-05-2020 before it was read as,
“2[Provided further that a regis

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registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of September, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).
Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day of May, 2020 to the 30th day of September, 2020, also be allowed to furnish the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC).]
4[Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day of April, 2021 to the 6[31st day of October, 2021], also be allowed to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM

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Physical verification of business premises in certain cases

Rule 25
Physical verification of business premises in certain cases
GST
Registration
Rule 25 of Central Goods and Services Tax Rules, 2017
3[25. Physical verification of business premises in certain cases. –
(1) Where the proper officer is satisfied that the physical verification of the place of business of a person is required after the grant of registration, he may get such verification of the place of business done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification.
(2) Where the physical verification of the place of business of a person is required befo

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erson 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-30 on the common portal within a period of fifteen working days following the date of such verification”
2.
Inserted vide Notification No. 62/2020-Central Tax dated 20-08-2020 w.e.f. 21-08-2020
3.
Substituted vide Notification No. 38/2023- Central Tax dated 04-08-2023 before it was read as,
“25. 1[Physical verification of business premises in certain cases.-Where the proper officer is satisfied that the physical verification of the place of business of a person is required due to failure of Aadhaar authentication 2[or due to not opting

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Migration of persons registered under the existing law

Rule 24
Migration of persons registered under the existing law
GST
Registration
Rule 24 of Central Goods and Services Tax Rules, 2017
24. Migration of persons registered under the existing law.- (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner.
(b) Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of regi

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ied by the Commissioner.
(b) The information asked for in clause (a) shall be furnished within a period of three months or within such further period as may be extended by the Commissioner in this behalf.
(c) If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall be made available to the registered person electronically on the common portal.
(3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable

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n granted and the said certificate of registration, duly signed or verified through electronic verification code, shall be made available to the registered person on the common portal.]
(4) Every person registered under any of the existing laws, who is not liable to be registered under the Act may, 3[on or before 5[31st March, 2018]], at his option, submit an application electronically in FORM GST REG-29 at the common portal for the cancellation of registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said registration.
 
 
 
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NOTES:-
1. 
Omitted vide Notification No. 7/2017 – Central Tax dated 27-06-2017 before it was read as,
“Provided f

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