Author: admin_gst

Time of supply of goods.
Section 12
GST – States
TIME AND VALUE OF SUPPLY
Mizoram Goods and Services Tax Act, 2017
CHAPTER IV
Time and value of supply
12. Time of supply of goods.-
(1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provisions of this section.
(2) The time of supply of goods shall be the earlier of the following dates, namely:-
(a) the date of issue of invoice by the supplier or the last date on which he is required, under sub-section (1) of section 31, to issue the invoice with respect to the supply; or
(b) the date on which the supplier receives the payment with respect to the supply:
Provided that where the supplier of taxable goods recei

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ax is paid or liable to be paid on reverse charge basis, the time of supply shall be the earliest of the following dates, namely:-
(a) the date of the receipt of goods; or
(b) the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier; or
(c) the date immediately following thirty days from the date of issue of invoice or any other document, by whatever name called, in lieu thereof by the supplier:
Provided that where it is not possible to determine the time of supply under clause (a) or clause (b) or clause (c), the time of supply shall be the date of entry in the books of account of the recipient of supply.
(4) In case of supply of v

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Power to grant exemption from tax.
Section 11
GST – States
LEVY AND COLLECTION OF TAX
Mizoram Goods and Services Tax Act, 2017
11. Power to grant exemption from tax.-
(1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification.
(2) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Counc

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(4) Any notification issued by the Central Government, on the recommendations of the Council, under sub-section (1) of section 11 or order issued under sub-section (2) of the said section of the Central Goods and Services Tax Act shall be deemed to be a notification or, as the case may be, an order issued under this Act.
Explanation.- For the purposes of this section, where an exemption in respect of any goods or services or both from the whole or part of the tax leviable thereon has been granted absolutely, the registered person supplying such goods or services or both shall not collect the tax, in excess of the effective rate, on such supply of goods or services or both.
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Composition levy.
Section 10
GST – States
LEVY AND COLLECTION OF TAX
Mizoram Goods and Services Tax Act, 2017
10. Composition levy.-
(1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees may opt to pay, in lieu of the tax payable by him, an amount calculated at such rate as may be prescribed, but not exceeding,-
(a) one per cent. of the turnover in State in case of a manufacturer,
(b) two and a half per cent. of the turnover in State in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedu

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in making any supply of goods through an electronic commerce operator who is required to collect tax at source under section 52; and
(e) he is not a manufacturer of such goods as may be notified by the Government on the recommendations of the Council:
Provided that where more than one registered person are having the same Permanent Account Number (issued under the Income-tax Act 1961), (43 of 1961) the registered person shall not be eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that sub-section.
(3) The option availed of by a registered person under sub-section (1) shall lapse with effect from the day on which his aggregate turnover during a financial year exceeds the limit

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Tax liability on composite and mixed supplies.
Section 8
GST – States
LEVY AND COLLECTION OF TAX
Mizoram Goods and Services Tax Act, 2017
8. Tax liability on composite and mixed supplies.-
The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:-
(a) a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and
(b) a mixed supply comprising two

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Scope of supply.
Section 7
GST – States
LEVY AND COLLECTION OF TAX
Mizoram Goods and Services Tax Act, 2017
CHAPTER III
Levy and Collection of Tax
7. Scope of supply.-
(1) For the purposes of this Act, the expression “supply” includes-
(a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business;
(b) import of services for a consideration whether or not in the course or furtherance of business;
(c) the activities specified in Schedule I, made or agreed to be made without a consideration; and
(d) the activities to be treated as supply of goods or sup

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Authorisation of officers of central tax as proper officer in certain circumstances
Section 6
GST – States
ADMINISTRATION
Mizoram Goods and Services Tax Act, 2017
6. Authorisation of officers of central tax as proper officer in certain circumstances.-
(1) Without prejudice to the provisions of this Act, the officers appointed under the Central Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such conditions as the Govern

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Powers of officers
Section 5
GST – States
ADMINISTRATION
Mizoram Goods and Services Tax Act, 2017
5. Powers of officers.-
(1) Subject to such conditions and limitations as the Commissioner may impose, an officer of State tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.
(2) An officer of State tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of State tax who is subordinate

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Appointment of officers
Section 4
GST – States
ADMINISTRATION
Mizoram Goods and Services Tax Act, 2017
4. Appointment of officers.-
(1) The Government may, in addition to the officers as may be notified under section 3, appoint such persons as it may think fit to be the officers under this Act.
(2) The Commissioner shall have jurisdiction over the whole of the State, the Special Commissioner and an Additional Commissioner in respect of all or any of the functions assigned to the

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GST Rate on Tamarind
Query (Issue) Started By: – Rajendra m Dated:- 12-6-2017 Last Reply Date:- 16-6-2017 Goods and Services Tax – GST
Got 5 Replies
GST
can any one please give clarity on tamarind GST Rate
Tamarind has Two HSN codes
Tamarind Fresh 08109020
Tamarind Dried 08134010
why TWO HSN codes alloted to tamarind?
Reply By Ganeshan Kalyani:
The Reply:
In my view this question can be answered by GST Council alone.
Reply By Aitha RajyaLakshmi:
The Reply:
I got little clarity for your Query. I just wanna share it with you.
Fresh tamarind is what we use for Tamarind Chutney (It is classified as fruit) and
Dried tamarind is what we use in cooking (Curries like Dhal etc….).
Reply By Mayur Khania:
The Reply:
Sir,
Wh

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Key Highlights of State Goods and Services Tax Acts (SGST Acts, 2017): Essential Updates and Annotations.

GST
State Goods and Services Tax Acts (SGST Acts, 2017)
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

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Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts.
Section 74
GST – States
DEMANDS AND RECOVERY
Goa Goods and Services Tax Act, 2017
74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts.-
(1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised by reason of fraud, or any wilful misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he

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overed under sub-section (1) are the same as are mentioned in the earlier notice.
(5) The person chargeable with tax may, before service of notice under sub-section (1), pay the amount of tax along with interest payable under section 50 and a penalty equivalent to fifteen per cent. of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment.
(6) The proper officer, on receipt of such information, shall not serve any notice under sub-section (1), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder.
(7) Where the proper officer is of the opinion that the amount paid under sub-section (5) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub-section (1) in respect of such amount which falls short of the amount actually payable.
(8) Where any person chargeable with tax

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ithin thirty days of communication of the order, all proceedings in respect of the said notice shall be deemed to be concluded.
Explanation 1.- For the purposes of section 73 and this section,-
(i) the expression “all proceedings in respect of the said notice” shall not include proceedings under section 132;
(ii) where the notice under the same proceedings is issued to the main person liable to pay tax and some other persons, and such proceedings against the main person have been concluded under section 73 or section 74, the proceedings against all the persons liable to pay penalty under sections 122, 125, 129 and 130 are deemed to be concluded.
Explanation 2.- For the purposes of this Act, the expression “suppression” shall mean non-declaration of facts or information which a taxable person is required to declare in the return, statement, report or any other document furnished under this Act or the rules made thereunder, or failure to furnish any information on being asked for

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Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or superession of facts.
Section 73
GST – States
DEMANDS AND RECOVERY
Goa Goods and Services Tax Act, 2017
CHAPTER XV
Demands and Recovery
73. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or superession of facts.-
(1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised for any reason, other than the reason

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sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under sub-section (1), on the person chargeable with tax.
(4) The service of such statement shall be deemed to be service of notice on such person under sub-section (1), subject to the condition that the grounds relied upon for such tax periods other than those covered under sub-section (1) are the same as are mentioned in the earlier notice.
(5) The person chargeable with tax may, before service of notice under sub-section (1) or, as the case may be, the statement under sub-section (3), pay the amount of tax along

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t actually payable.
(8) Where any person chargeable with tax under sub-section (1) or sub-section (3) pays the said tax along with interest payable under section 50 within thirty days of issue of show cause notice, no penalty shall be payable and all proceedings in respect of the said notice shall be deemed to be concluded.
(9) The proper officer shall, after considering the representation, if any, made by person chargeable with tax, determine the amount of tax, interest and a penalty equivalent to ten per cent. of tax or ten thousand rupees, whichever is higher, due from such person and issue an order.
(10) The proper officer shall issue the order under sub-section (9) within three years from the due date for furnishing of annual return

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Officers to assist proper officers.
Section 72
GST – States
INSPECTION, SEARCH, SEIZURE AND ARREST
Goa Goods and Services Tax Act, 2017
72. Officers to assist proper officers.-
(1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, officers of central tax and officers of the Union territory tax shall assist the proper officers in the implementation of this Act.
(2) The Government may, by notificati

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Access to business premises.
Section 71
GST – States
INSPECTION, SEARCH, SEIZURE AND ARREST
Goa Goods and Services Tax Act, 2017
71. Access to business premises.-
(1) Any officer under this Act, authorised by the proper officer not below the rank of Deputy Commissioner, shall have access to any place of business of a registered person to inspect books of account, documents, computers, computer programs, computer software whether installed in a computer or otherwise and such other things as he may require and which may be available at such place, for the purposes of carrying out any audit, scrutiny, verification and checks as may be necessary to safeguard the interest of revenue.
(2) Every person in charge of place referred

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Power to summon persons to give evidence and produce documents.
Section 70
GST – States
INSPECTION, SEARCH, SEIZURE AND ARREST
Goa Goods and Services Tax Act, 2017
70. Power to summon persons to give evidence and produce documents.-
(1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of a ci

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Power to arrest.
Section 69
GST – States
INSPECTION, SEARCH, SEIZURE AND ARREST
Goa Goods and Services Tax Act, 2017
69. Power to arrest.-
(1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of section 132 which is punishable under clause (i) or (ii) of sub-section (1), or sub-section (2) of the said section, he may, by order, authorise any officer of State

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Inspection of goods in movement.
Section 68
GST – States
INSPECTION, SEARCH, SEIZURE AND ARREST
Goa Goods and Services Tax Act, 2017
68. Inspection of goods in movement.-
(1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed.
(2) The details of documents required to be carried under sub-section (1) shall be vali

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Power of inspection, search and seizure.
Section 67
GST – States
INSPECTION, SEARCH, SEIZURE AND ARREST
Goa Goods and Services Tax Act, 2017
CHAPTER XIV
Inspection, Search, Seizure and Arrest
67. Power of inspection, search and seizure.-
(1) Where the Commissioner, has reasons to believe that
(a) a taxable person has suppressed any transaction relating to supply of goods or services or both or the stock of goods in hand, or has claimed input tax credit in excess of his entitlement under this Act or has indulged in contravention of any of the provisions of this Act or the rules made thereunder to evade tax under this Act; or
(b) any person engaged in the business of transporting goods or an owner or operator of a warehouse or a godown or any other place is keeping goods which have escaped payment of tax or has kept his accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act,
he may authorise in writing any other officer of

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r that the documents or books or things so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceedings under this Act.
(3) The documents, books or things referred to in sub-section (2) or any other documents, books or things produced by a taxable person or any other person, which have not been relied upon for the issue of notice under this Act or the rules made thereunder, shall be returned to such person within a period not exceeding thirty days of the issue of the said notice.
(4) The officer authorised under sub-section (2) shall have the power to seal or break open the door of any premises or to break open any almirah, electronic devices, box, receptacle in which any goods, accounts, registers or documents of the person are suspected to be concealed, where access to such premises, almirah, electronic devices, box or receptacle is denied.
(5) The person from whose custody any documents are seized under sub

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x months.
(8) The Government may, having regard to the perishable or hazardous nature of any goods, depreciation in the value of the goods with the passage of time, constraints of storage space for the goods or any other relevant considerations, by notification, specify the goods or class of goods which shall, as soon as may be after its seizure under sub-section (2), be disposed of by the proper officer in such manner as may be prescribed.
(9) Where any goods, being goods specified under sub-section (8), have been seized by a proper officer, or any officer authorised by him under sub-section (2), he shall prepare an inventory of such goods in such manner as may be prescribed.
(10) The provisions of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974), relating to search and seizure, shall, so far as may be, apply to search and seizure under this section subject to the modification that sub-section (5) of section 165 of the said Code shall have effect as if for the word “Mag

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Special audit.
Section 66
GST – States
AUDIT
Goa Goods and Services Tax Act, 2017
66. Special audit.-
(1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before him, any officer not below the rank of Deputy Commissioner, having regard to the nature and complexity of the case and the interest of revenue, is of the opinion that the value has not been correctly declared or the credit availed is not within the normal limits, he may, with the prior approval of the Commissioner, direct such registered person by a communication in writing to get his records including books of account examined and audited by a chartered accountant or a cost accountant as may be nominated by the Commissioner.
(2) The cha

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d person shall be given an opportunity of being heard in respect of any material gathered on the basis of special audit under sub-section (1) which is proposed to be used in any proceedings against him under this Act or the rules made thereunder.
(5) The expenses of the examination and audit of records under sub-section (1), including the remuneration of such chartered accountant or cost accountant, shall be determined and paid by the Commissioner and such determination shall be final.
(6) Where the special audit conducted under sub-section (1) results in detection of tax not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilised, the proper officer may initiate action under section 73 or section 74.

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GST ENR-01
Application for Enrolment u/s 35 (2)
Bills
Forms
GST ENR-01 of GST – Accounts And Records – Final Draft Rules – 11-6-2017
Form GST ENR-01
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Document 11.
(a) Legal name
Form GST ENR-01
[See Rule -]
Application for Enrolment u/s 35 (2)
[only for un-registered persons]
(b) Trade Name, if any
(c) PAN
(d) Aadhaar (applicable in case of
proprietorship concerns only)
2.
Type of enrolment
Transporter
Godown owner/operator
о
Warehouse owner/operator
3.
Cold storage owner/operator
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship
¢ (ii) Partnership
(iii) Hindu Undivided Family
¢
(iv) Private Limited Company
(v) Public Limited Company
(vii) Government Department
¢ (vi) So

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D
(c)
Nature of premises
Own
Leased
Rented
Consent
Shared
Others (specify)
(d)
Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Warehouse/Depot
Godown
Retail Business
Office/Sale Office
¢
Cold Storage
¢
Transport services
Others (Specify)
¢
8.
Details of additional place of
business
Add for additional place(s) of business, if any
(Fill up the same information as in item 7 [(a), (b), (c) & (d)]
9.
Details of Bank Accounts (s)
Total number of Bank Accounts maintained by the applicant for conducting business
(Upto 10 Bank Accounts to be reported)
Details of Bank Account 1
Account Number
Type of Account
Bank Name
Branch Address
10.
To be auto-populated (Edit mode)
Note Add more accounts

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ame
Photo
Name of Father
Date of Birth
DD/MM/YYYY Gender
Mobile Number
Email address
Telephone No. with
STD
Designation/Status
PAN
Director Identification
Number (if any)
Aadhaar Number
Are you a citizen of
India?
Yes/No
Passport No. (in case of
foreigners)
Residential Address in India
Building No/Flat No
Floor No
4
Name of the Premises/Building
Block/Taluka
City/Town/Locality/Village
State
Road/Street
District
PIN Code
12. Consent
I on behalf of the holder of Aadhaar number
give
consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication.
“Goods and Services Tax Network” has informed me that identity information would only be used for validating
identity of the Aadhaar holder and will be

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Audit by tax authorities.
Section 65
GST – States
AUDIT
Goa Goods and Services Tax Act, 2017
CHAPTER XIII
AUDIT
65. Audit by tax authorities.-
(1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit of any registered person for such period, at such frequency and in such manner as may be prescribed.
(2) The officers referred to in sub-section (1) may conduct audit at the place of business of the registered person or in their office.
(3) The registered person shall be informed by way of a notice not less than fifteen working days prior to the conduct of audit in such manner as may be prescribed.
(4) The audit under sub-section (1) shall be completed within a per

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necessary facility to verify the books of account or other documents as he may require;
(ii) to furnish such information as he may require and render assistance for timely completion of the audit.
(6) On conclusion of audit, the proper officer shall, within thirty days, inform the registered person, whose records are audited, about the findings, his rights and obligations and the reasons for such findings.
(7) Where the audit conducted under sub-section (1) results in detection of tax not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilised, the proper officer may initiate action under section 73 or section 74.
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Summary assessment in certain special cases.
Section 64
GST – States
ASSESSMENT
Goa Goods and Services Tax Act, 2017
64. Summary assessment in certain special cases.-
(1) The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Additional Commissioner, proceed to assess the tax liability of such person to protect the interest of revenue and issue an assessment order, if he has sufficient grounds to believe

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Assessment of unregistered persons.
Section 63
GST – States
ASSESSMENT
Goa Goods and Services Tax Act, 2017
63. Assessment of unregistered persons.-
Notwithstanding anything to the contrary contained in section 73 or section 74, where a taxable person fails to obtain registration even though liable to do so or whose registration has been cancelled under sub-section (2) of section 29 but who was liable to pay tax, the proper officer may proceed to assess the tax liability of such

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Assessment of non-filers of returns.
Section 62
GST – States
ASSESSMENT
Goa Goods and Services Tax Act, 2017
62. Assessment of non-filers of returns-
(1) Notwithstanding anything to the contrary contained in section 73 or section 74, where a registered person fails to furnish the return under section 39 or section 45, even after the service of a notice under section 46, the proper officer may proceed to assess the tax liability of the said person to the best of his judgement tak

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Scrutiny of returns.
Section 61
GST – States
ASSESSMENT
Goa Goods and Services Tax Act, 2017
61. Scrutiny of returns.-
(1) The proper officer may scrutinize the return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if any, in such manner as may be prescribed and seek his explanation thereto.
(2) In case the explanation is found acceptable, the registered person shall be informed acco

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