Author: admin_gst

Government organizes a Seminar to familiarize the Senior Officers of different Departments of Government of India with important features of the GST
GST
Dated:- 19-11-2016

The Cabinet Secretary Shri Pradeep Kumar Sinha will be chairing an interactive seminar on Goods and Services Tax (GST) today. The seminar is being organized for senior officers of the different Departments of the Government of India to familiarize them on the important features of GST.The Seminar is being organis

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Court Rules Mobile Call Charges Are Services, Not Goods; VAT Demand Overturned Under TNGST Act.
Case-Laws
VAT and Sales Tax
Levy of VAT on mobile (telecom) services – The call charges per cal

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Time and value of Supply under GST law
By: – Sanjeev Singhal
Goods and Services Tax – GST
Dated:- 18-11-2016

This chapter will focus on time of supply of goods and services vis a vis valuation of supply which includes goods and services. Both are very significant part of any business vis a vis taxation . Time is important for point of tax that when the liability to pay tax will arise on goods and service . Similarly Valuation on what value the tax shall be levied by Government. For valuing any goods what to include and not to include is subject of big discussion. This has all been incorporated in Section 12,13,14 and 15 of the MGL. Main basis of valuation is transaction value where the parties are not related. Important is when parties are related, what value shall be applied and how the same shall be considered in “Determination of value of supply of Goods and Services Rule,2016.” Let us address the issue one by one.
Time of Supply of Goods
* The liability to pay CG

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

scussed above then
* Date of periodical return has to be filed
* Date on which SGST / CGST is paid
Time of supply of services
* The liability to pay CGST and SGST shall arise only at the time of supply of services. Time of supply of services shall be :
* Date of issue of invoice or receipt of payment which ever is earlier if invoice is issued in prescribed time
* Date of completion of services or receipt of payment whichever is earlier if invoice is not raised in prescribed time
* Where the above said clause do not apply, date on which recipient shows the receipt of services in his books.
In case of continuous supply of services ;
* Due date of payment as per the contract whether the invoice is issued or not or any payment has been received or not by the supplier of services
* Where payment date is not mentioned in the contract, issue of invoice or receipt of payment whichever is earlier shall be the time of supply of services.
* Where the payment is linked to comp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

time of supply shall be earliest of the invoice or payment
* Where the invoice is raised before the change of rate of tax and payment is received after the change of rate of tax, date of invoice shall be time of supply.
* Where payment is received before change of rate of tax and invoice is issued after the change of rate of tax, time of supply shall be date of receipt of payment
* In the case of taxable services has been provided after the change of effective rate of tax
* Where the payment is received after the change of rate of tax and invoice is raised before change of rate of tax, time of supply of services shall be date of date of receipt of payment.
* Where the invoice is raised after the change of rate of tax and payment is received before the change of rate of tax , time of supply shall be date of date of invoice.
* Where the invoice is raised and payment is received before the change of rate of tax , time of supply shall be earlier of the invoice or receipt of pay

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

y provided linked to the supply
* Any reimbursement of expenses or cost incurred in relation to supply
* Any discount or incentive allowed after the supply has been effected
Transaction value shall not include any discount allowed before or at the time of supply provided such discount allowed as normal course of business and trade practice
In the following situation or circumstances value of supply of goods or services can not be valued as mentioned in point no.1 means thereby “transaction value”
* Consideration is not money
* Supplier and recipient is related
* Reason to doubt the transaction value
* Business transaction done by pure agent, insurer, money changer, air travel agent and distributor or selling agent of lottery
In the above case Rule 4 to 6 of the “Determination of value of Supply of goods and services, Rule 2016 ” shall apply. Same is illustrated below
Determination of value of supply of goods and services Rule,2016
Method of determination of Value [ R

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e depending on place of supply
Computed Value Method [ Rule-5]
If the value could not be computed under Rule-4, it will be computed as follows ;
* Cost of production, manufacturing , processed of the goods or the cost of provision of service
* Add: Charges of brand or design if any
* Add : Amount for profit and general expenses
Residual Method [ Rule -6]
Where the value of goods or supply can not be established under rule 4 & 5 as mentioned above , value shall be determined using reasonable means consistent with the principle and general provision of these rules .
FAQ on Valuation of supply of goods and services
* What is transaction value?
Transaction value refers to price actually paid or payable for supply of goods or services where the supplier and recipient are not related.
Are there separate provision for valuation in SGST,CGST and IGST for goods and service ?
No. Section 15 is common for all three taxes and also common for goods and services.
Is reference to

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

APPEAL TO HIGH COURT AND SUPREME COURT UNDER MODEL ‘GST’ LAW
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 17-11-2016

Appeal to High Court
Section 87 of the Model Goods and Services Tax Act, 2016 ('Act' for short) deals with the procedure in filing appeal before High Court against the order of the Tribunal under Section 83 of the Act. The High Court may admit such appeal if it is satisfied that the case involves a substantial question of law.
Matters for which no appeal lies
Section 87(2) provides that no appeal shall lie to High Court against an order passed by the Appellate Tribunal if such order relates, among other things, to-
* a matter where two or more States, or a State and Center, have a difference of views regarding the treatment of transaction(s) being intra-state or inter-state; or
* a matter where two or more States, or a State and Center, have a difference of views regarding place of supply.
Limitation
Section 87(3) prov

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

therein the substantial question of law involved;
* Where the High Court is satisfied that a substantial question of law is involved inany case, it shall formulate that question;
* The appeal shall be heard only on the question of law so formulated by the High Court;
* The respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question;
* The High Court is having power to hear the appeal on any othersubstantial question of law not formulated by it, if it is satisfied that the case involves such question;
* The High Court shall decide the question of law formulated and deliver such judgment containing the grounds on which such decision is founded and may award such cost as it deems fit;
* The High Court may determine any issue which-
* has not been determined by the Appellate Tribunal; or
* has been wrongly determined by the Appellate Tribunal, by reason of a decision on such question of law;
* The appeal shall be hear

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ovides that an appeal shall lie to the Supreme Court from any Judgment or order passed by the High Court, in an appeal made under Section 87, in any case which, on its own motion or an oral application by or on behalf of the party aggrieved, immediately after passing of the Judgment or order, the High Court certifies to be a fit one for appeal to the Supreme Court.
Section 88(2) provides that an appeal shall lie to the Supreme Court from any order passed by the Appellate Tribunal where such order is of the nature of the following-
* a matter where two or more States, or a State and Center, have a difference of views regarding the treatment of transaction(s) being intra-state or inter-state; or
* a matter where two or more States, or a State and Center, have a difference of views regarding place of supply.
Section 89(1) provides that the provisions of the Code of Civil Procedure relating to the appeals to the Supreme Court shall, so far as may be, apply in the case of appeals unde

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Distribution of business amongst Benches.
Section 36
Money Laundering
Appellate Tribunal
Prevention of Money-Laundering Act, 2002
Distribution of business amongst Benches.
36. Where any Benches are constituted, the 1[Chairman] may, from time to time, by notification, make provisions as to the distribution of the business of the Appellate Tribunal amongst the Benches and also provide for the matters which may be dealt with by each Bench.

Notes:
1. Substituted Vide Finance Act,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

APPEALS AND REVISION UNDER ‘SGST’ LAW
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 15-11-2016

The Model Goods and Services Tax Act, 2016 ('Act' for short) provides separate provisions for filing appeals for CGST and SGST. There is no provision for filing appeal by the Department for SGST law against the order of adjudicating authority. Instead of it revisionary power is given to the Commissioner.
Appeal by the assessee
Section 79(1) provides that any person aggrieved by any decision or order passed against him under this Act by an Adjudicating Authority, may file appeal to the prescribed First Appellate Authority.
Section 2(4) defines the term 'adjudicating authority' as any authority competent to pass any order or decision under this Act, but does not include the Board, the First Appellate Authority and the Appellate Tribunal. The Act does not provide the proper officer as adjudicating authority. This may come in the original Act or rules

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rest, fine, fee and penalty arising from the impugned order, as is admitted by him; and
* a sum equal to 10% of the remaining amount in dispute arising from the said order, in relation to which the appeal has been filed.
The Department is having right to apply to the First Appellate Authority for ordering a higher amount of pre deposit, not exceeding 50% of the amount in dispute, in a case which is considered by the Commissioner of GST to be a 'serious case'.
Serious case
The explanation to Section 79 defines the term 'serious case' as a case involving a disputed tax liability not less than ₹ 25 crores and where the Commissioner of GST is of the opinion, for reasons to be recorded in writing, that the department has a very good case against the tax payer.
Amount in dispute
The expression 'amount in dispute' shall include-
* Amount determined under Section 46 – Assessment of non filers of returns; or
* Amount determined under Section 47 – Assessment of unregistered pers

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nto any ground of appeal not specified in the grounds of appeal, if he is satisfied that the omission of that ground from the grounds of appeal was not willful or unreasonable;
* The First Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against;
* An order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order;
* Where the First Appellate Authority is of the opinion that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilized, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the First Appellate Authority, unless challenged before the higher forum, shall be final.
Non appealable orders
Section 93 provides the list of decisions and orders passed by a GST Officer against which appeal cannot be filed. The said list is furnished as below-
* An order of the Commissioner or other competent authority for transfer of proceeding from one officer to another officer;
* An order pertaining to the seizure or retention of books of account, register and other documents; or
* An order sanctioning prosecution under the Act; or
* An order passed under Section 55. (Payment of tax in installments)
Revision
Section 80(1) provides that subject to Section 93 and rules made there under, the Commissioner may on his own motion or upon information received by him, call for and examine the record of any proceeding under this Act and if he considers that any decision or order passed under this Act by any other subordinate to him is erroneous in so far as it is prejudicial

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

al or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the High Court or Supreme Court against such decision of the Appellate Tribunal or as the case may be, the High Court is pending, the period spent between the date of the decision of the Appellate Tribunal and the date of the decision of the High Court, or as the case may be, the date of the decision of the High Court and the date of decision of Supreme Court, shall be excluded in computing the period.
Section 80(6) provides that where the issuance of an order is stayed by the order of a Court or Tribunal, the period of such stay shall be excluded in computing the period of three years.
Section 80(3) provides that the Commissioner may pass an order on any point which has not been raised and decided in an appeal before the expiry of a period of one year from the date of the order in such appeal or before the expiry of a period of three years whichever

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ion and appointment of the National President, the State President and the Members shall be as may be prescribed on the recommendations of the Council;
Threshold limit
Section 82(2) provides that the Tribunal shall not entertain an appeal where the tax or input credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order is less than ₹ 1 lakh.
Limitation period
Section 82 (3) provides that every appeal shall be filed within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal.
Pre deposit
Section 82 (7) provides that no appeal shall be filed unless the appellant has deposited-
* In full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and
* A sum equal to10% of the remaining amount in dispute arising from the said order, in relation to which the appeal ha

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

be verified in the prescribed manner and shall be accompanied by a prescribed fee.No fee shall be payable on the appeal or a memorandum of cross examination filed by the Department;
* On receipt of notice of appeal, the party against whom the appeal has been preferred may, notwithstanding that he may not have appealed against such an order or part thereof, file, within 45 days of the receipt of notice, a memorandum of cross-objections, verified in the prescribed manner, against any part of the order appealed against and such memorandum shall be disposed of by the Tribunal, as if it were an appeal;
* The Tribunal may admit an appeal or permit the filing of memorandum of cross objections after the expiry of the limitation, if it is satisfied that there was sufficient cause for not making it within that period;
* The Tribunal, if sufficient cause is shown, at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST 10 POINT SERIES ON EXISTING TAXPAYERS : MIGRATION TO GST PORTAL – Enrolment of existing taxpayers under GST
By: – Puneet Agrawal
Goods and Services Tax – GST
Dated:- 15-11-2016

* With effect from 08th November, 2016, The GSTN has initiated GST migration/enrolment proceedings for existing taxpayers. The gst portal is being hosted at the domain www.gst.gov.in which shall be a one-stop destination for filing and processing of GST (CGST, SGST & IGST).
* An “existing taxpayer” is an entity currently registered under any of the Acts as specified below :
* Central Excise
* Service Tax
* State Sales Tax / VAT (except exclusive liquor dealers if registered under VAT)
* Entry Tax
* Luxury Tax
* Entertainment Tax (exc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d size and format).
Thereafter the applications need to be digitally signed and submitted. DSC is mandatory for enrolment by Companies, Foreign Companies, Limited Liability Partnership (LLP), Foreign Limited Liability (FLLPs) and for others e-sign will also be allowed.
Post submission, an Application Reference Number (ARN) shall be generated which can be used to track status of the enrolment application.
On successful completion of enrolment application, a Provisional Registration Certificate shall be available on the common portal Dashboard on the “appointed date” (to be prescribed) in [Form GST REG – 21] which shall be valid for six months.
Thereafter, the Final Registration Number under GST or GSTIN shall be made available subjec

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST: 10 POINT SERIES ON TAX INVOICE
By: – Puneet Agrawal
Goods and Services Tax – GST
Dated:- 14-11-2016

Tax invoice
* Registered taxable person supplying taxable goods/ taxable services shall issue a tax invoice. Tax invoice shall include invoice issued by ISD, supplementary and revised invoice issued by a registered taxable person. Thus, the taxable person who has obtained registration under CGST Act and SGST Act can only issue tax invoice.
* Tax invoice shall be issued:
* in case of supply of taxable goods – at the “time of supply”
* In case of supply of taxable service – within prescribed time
* Thus tax invoice in respect of supply of taxable goods is to be issued even before the actual supply takes place i.e.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

within the prescribed time or it is issued incorrectly then taxable person shall be liable to pay penalty under Section 66 of the CGST Act/ SGST Act.
* Tax invoice is an essential document for recipient of goods/ services to avail input tax credit.
* Where any supply is made for a consideration, then person liable to pay tax shall prominently indicate in all documents relating to assessment, tax invoice and other like documents, the amount of tax which will form part of the price at which such supply is made.
Reply By Khagendranath Mahato as =
As per Proviso of section 24(1) of the Act no credit note shall be issued by the supplier if the incidence of tax and interest on relevant supply has been passed by him to any other person.
R

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST: 10 POINT SERIES ON ENROLMENT OF EXISTING TAXPAYERS UNDER GST
By: – Puneet Agrawal
Goods and Services Tax – GST
Dated:- 14-11-2016

* With effect from 08th November, 2016, The GSTN has initiated GST migration/enrolment proceedings for existing taxpayers. The gst portal is being hosted at the domain www.gst.gov.in which shall be a one-stop destination for filing and processing of GST (CGST, SGST & IGST).
* An “existing taxpayer” is an entity currently registered under any of the Acts as specified below :
* Central Excise
* Service Tax
* State Sales Tax / VAT (except exclusive liquor dealers if registered under VAT)
* Entry Tax
* Luxury Tax
* Entertainment Tax (except levied by the local bodies)
The migratio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ons need to be digitally signed and submitted. DSC is mandatory for enrolment by Companies, Foreign Companies, Limited Liability Partnership (LLP), Foreign Limited Liability (FLLPs) and for others e-sign will also be allowed.
Post submission, an Application Reference Number (ARN) shall be generated which can be used to track status of the enrolment application.
On successful completion of enrolment application, a Provisional Registration Certificate shall be available on the common portal Dashboard on the “appointed date” (to be prescribed) in [Form GST REG – 21] which shall be valid for six months.
Thereafter, the Final Registration Number under GST or GSTIN shall be made available subject to verifications, within 06 months from veri

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

APPEALS UNDER ‘CGST’ LAW
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 12-11-2016

The Model Goods and Services Tax Act, 2016 ('Act' for short) provides for appeals, revisions. Different procedures have been given in respect of CGST as well as SGST. In this article the provisions relating to appeals under the Act in respect of CGST will be discussed.
Appeal by assessee
Section 79(1) provides that any person aggrieved by any decision or order passed against him under this Act by an adjudicating authority, may appeal to the prescribed First Appellate Authority.
Section 2(4) defines the term 'adjudicating authority' as any authority competent to pass any order or decision under this Act, but does not include the Board, the First Appellate Authority and the Appellate Tribunal. The Act does not provide the proper officer as adjudicating authority. This may come in the original Act or rules to be framed for this purpose.
Section 2(45) defines the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the appeal. The First Appellate Authority is given power to condone the delay for a further period of one month if he is satisfied that the appellant is prevented by sufficient cause from presenting the appeal within the limitation period.
Form for appeal
Section 79(5) provides that every appeal shall be in the prescribed form and shall be verified in the prescribed manner.
Pre deposit
Section 79(6) provides that no appeal shall be filed unless the appellant has deposited a sum equal to 10% of the amount in dispute (not penalty) arising from the said order, in relation to which the appeal has been filed.
Amount in dispute
The expression 'amount in dispute' shall include-
* Amount determined under Section 46 – Assessment of non filers of returns; or
* Amount determined under Section 47 – Assessment of unregistered persons; or
* Amount determined under Section 48 – Summary assessment in certain special cases; or
* Amount determined under Section 51 – Determination of tax n

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

* New ground – The First Appellate Authority may, at the hearing of an appeal, allow an appellant to go into any ground of appeal not specified in the grounds of appeal, if he is satisfied that the omission of that ground from the grounds of appeal was not willful or unreasonable;
* The First Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against;
* An order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order;
* Where the First Appellate Authority is of the opinion that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilized, no order requi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST council constitute a National Goods and Services Tax Appellate Tribunal ('Tribunal' for short). The features of this Tribunal are as follows-
* The Tribunal shall be headed by a National President;
* The Tribunal shall have one branch for each State, which shall be called as the State GST Tribunal;
* Every State GST Tribunal shall be headed by a State President;
* Every State GST Tribunal shall consist of as many members (judicial), Members (Technical – CGST) and Members (Technical – SGST) as may be prescribed, to discharge the duties conferred by this Act;
* The qualifications, eligibility conditions and the manner of selection and appointment of the National President, the State President and the Members shall be as may be prescribed on the recommendations of the Council;
Threshold limit
Section 82(2) provides that the Tribunal shall not entertain an appeal where the tax or input credit involved or the difference in tax or input tax credit involved or the amount of f

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ainst the order of the First Appellate Authority.
Pre deposit
No appeal shall be filed unless the appellant has deposited a sum equal to 10% of the amount in dispute arising from the order, in relation to which the appeal has been failed.
Amount in dispute
The expression 'amount in dispute' shall include-
* Amount determined under Section 46 – Assessment of non filers of returns; or
* Amount determined under Section 47 – Assessment of unregistered persons; or
* Amount determined under Section 48 – Summary assessment in certain special cases; or
* Amount determined under Section 51 – Determination of tax not paid or short paid or erroneously refunded;
* Amount payable under the GST Credit Rules;
* Amount of fee levied or penalty imposed.
Procedure
The following is the procedure involved in disposing the appeal by the Tribunal-
* Every appeal shall be filed within 3 months from the date on which the order sought to be appeal against is communicated to the Commissioner

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing.
* No adjournment shall be granted more than three times to a party during hearing of the appeal;
* The Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders as it thinks fit, confirming, modifying or annulling the decision or order;
* or may refer the case back to the First Appellate Authority or to the Original Authority, with such directions, as it may think fit, for a fresh adjudication or decision, after taking additional evidence, if necessary;
* The Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed;
* The copy of the order shall be send to the First Appellate Authority or to the Original Adjudicating Authority, the appellant, the jurisdictional Commissioner of CGST and the jurisdictional

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST good economics; demonetisation is not: Basu
GST
Dated:- 12-11-2016

Former World Bank Chief Economist Kaushik Basu said the Modi government's decision to demonetise high denomination currency notes is not 'good economics' and the collateral damage of demonetisation is likely to far outstrip the benefits.
"GST was good economics; the demonetization is not. Its economics is complex and the collateral damage is likely to far outstrip the benefits," Basu, who was also Chief Economic Advisor in the Ministry of Finance, said in a tweet.
Basu is currently professor of Economics and C Marks Professor at Cornell University.
Basu on November 8 had said that with demonetisation, it is very likely that there wi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

FM: Process of Tax Reforms will continue and pending GST issues will be resolved soon
GST
Dated:- 10-11-2016

FM: No Harassment of Small Depositors of Demonetised High Value Notes;
Finance Minister Shri Arun Jaitley inaugurates the Two Day Economic Editors Conference in New Delhi
The Union Minister for Finance and Corporate Affairs, Shri Arun Jaitley said that the Government has endeavoured its best to take a number of decisions through a consensus route for the overall growth of the economy during the last two and half years. He said that the present NDA government took over under adverse global circumstances and its challenge was to re-establish the credibility of economic decision making process. But, the Government did n

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e economy that is why the role of Government discretion in decision making process,whether in case of auction of coal blocks or spectrum etc., was deliberately minimized.
Shri Jaitley said that the Government is working on tax reforms including Goods and Services Tax (GST). Shri Jaitley further said that the Government has initiated a series of measures to ensure that the State subsidies reach the most deserving. He said that the major issues have been resolved and GST will be implemented by April 1st 2017, besides this, parallel reforms are also in the pipe line in direct tax structure. He said tax collection this year is reasonably good, there is spurt in public expenditure and local demand is increasing. Hence there will be positive imp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the Senior Finance Journalists from different regions of the country and the Ministers and senior functionaries of the Government of India on key economic issues. He expressed hope that the Conference would also help in acquiring different perspectives of the relevant context and background behind a particular initiative of the Government. He further said that this exercise of media outreach will pave the way for better and informed perceptions which in turn will benefit and empower people through various columns and reports of the participating media delegates.
The two day conference is being organised by Press Information Bureau in collaboration with the Ministry of Finance. The Main objective of the Economic Editors Conference is to ap

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

APPROVAL OF GST RATES BY COUNCIL
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 10-11-2016

The GST Council in its fourth sitting on 3-4 November, 2016 zeroed in at the GST rates with consensus amongst all the states and the centre. The tax rates have been set in a four slab tax structure of 5 percent, 12 percent, 18 percent and 28 percent with lower rates for essential items and higher rates for luxury and demerit goods. Such items may also attract an additional cess to create a corpus for funding requirements for any revenue loss to be compensated by the centre to the States, if such a situation arises.
In fact, there will be seven rates of taxes as follows:
0%
Exempted goods
5%
Necessary / daily use go

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

in classification issues leading to tax disputes and hence, the litigation.
It is hoped that about 50 percent of the good in consumer price index basket and items of mass consumption shall be exempt or zero rated which will essentially include food grains. On the other end, top of bracket of 28% and of course, cess, shall be levied on luxury goods and cars / tobacco products. Such goods which suffer a higher tax will hardly be beneficial to consumers or tax payers.
The 5% tax rate will be on items of common use. Most of the other items will be subject to 12% and 18% tax which still will be lower than the existing tax impact (central excise plus service tax).
The overall tax rate structure may lead to inflation as services shall become c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Enrolment of existing taxpayer on GSTN Portal and FAQs on registration and migration of existing taxpayers
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 10-11-2016

Dear Professional Colleague,
Enrolment of existing taxpayer on GSTN Portal and FAQs on registration and migration of existing taxpayers
The Government is striving hard to meet its ambitious target to roll out a pan India Goods and Services Tax (“GST”) from April 1, 2017. One of the biggest challenges in implementation of GST is migration of existing taxpayers to GST System to ensure smooth transition to GST regime. In series of events to witness the GST light of the day, enrolment is now open for the assessee presently registered with State Tax or VAT in Puducherry, the first in the Country (along with Sikkim), from November 8, 2016 which will continue up to November 23, 2016.
On the same day, GST System Portal 'www.gst.gov.in' (“GSTN Portal”) has been launched by the Government of India. Mr. Navin

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rch 20, 2017
The assessee is required to complete the GST enrolment during the aforesaid specified dates. However, the window will be open till January 31, 2017 for those who miss the chance.
(Source: http://www.gst.gov.in/documents/enrolment-plan.pdf)
FAQS RELEASED BY THE GSTN
Recently, the GSTN, has released 56 Frequently Asked Questions (FAQs) for enrolment of the existing taxpayer on the GSTN Portal.
Indeed, these FAQs will be an effective tool in disseminating knowledge on Migration of existing taxpayers to GST System. We are summarising herewith key highlights of the FAQs for easy digest-
* Meaning of existing taxpayer:
An existing taxpayer is an entity currently registered under any of the Acts as given below-
* Central Excise
* Service tax
* State Sales tax / VAT (except exclusive liquor dealers if registered under VAT)
* Entry tax
* Luxury tax
* Entertainment tax (except levied by the local bodies).
Enrolment under GST:
* Enrolment under GST means valid

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST and there will be common registration, return and challan for the same.
Procedure for migration of existing taxpayers under GST:
* Logon through GSTN Portal-
* For the first time login, username and password received from the State VAT/Centre Tax Department is to be provided and in case user name and password is not received, then, contact concerned jurisdiction State/Centre authorities.
* For subsequent login, username and password as created by the taxpayer while enrolling with GSTN portal.
Prefilled details in enrolment application
The following details will be auto-populated in the enrolment application based on existing data-
* PAN of the Business
* Legal Name of Business
* State
* Reason of liability to obtain registration
* Email Address and Mobile number of primary Authorized Signatory entered during enrolling with GSTN Portal.
The legal name, State name and PAN cannot be changed in the enrolment application.
Information/ Documents required for enro

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s VAT Registration certificate and Centre jurisdiction for Central Excise dealers is as given in Registration certificate. However, Centre jurisdiction for dealers registered only in VAT is to be found out based on the address of Principal place of Business of existing taxpayers.
* Every page of the application is to be saved after filling of the details.
* Aadhaar is not mandatory for filling of enrolment application. However, Digital Signature (DSC) or Aadhaar based E-signing would be required for submission of enrolment application.
* Application for enrolment to be mandatorily signed by DSC for enrolment by Companies, Foreign Companies, Limited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs).
* Application for enrolment can be signed through Electronic Signature (E-sign), which is an online Electronic Signature service to facilitate Aadhaar holder to digitally sign a document.
* Documents required-
* Proof of Constitution of Business:
*

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ill be Month, next 2 will be year, next 6 digits will be system generated code and last digit will be check sum digit.
* ARN can be used to track the status of enrolment application.
Acceptance/ Rejection of enrolment application
* The application for enrolment with GSTN Portal can be rejected (after reasonable opportunity of being heard) in case wrong or fake or incorrect document has been furnished/uploaded with DSC or E-Sign.
Issuance of Provisional and Final Registration certificate
* Provisional Registration certificate will be available on the dashboard of the taxpayer on the appointed date if enrolment application has been filed successfully.
* The final Registration certificate will be provided after verification of documents (within 6 months) by proper officer(s) Centre/State of concerned jurisdiction(s) after appointed date.
Registration of multiple businesses in one State: As one PAN allows one GST Registration in a State, register one business entity first. Fo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Registration under GST
Query (Issue) Started By: – sreemannarayana B Dated:- 9-11-2016 Last Reply Date:- 11-11-2016 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts
Can any one clarify whether, it is require to register for all the states where ever the goods are going to be consumed or registration is required only where the business establishment is located ?
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
If the business spreads its wings in more than one state, the registration is compulsorily required to be done for each State.
Reply By sreemannarayana B:
The Reply:
Sir, Thank you very much for the response. However, i need some more clarity on this. As per the MGL, "every person who is liable to take a Re

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

CONCEPT OF COMPLIANCE RATING UNDER GST
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 9-11-2016

Section 116 of the model GST law provides for 'GST Compliance Rating' which is a new concept in India. Presently, there is no system of compliance rating under any tax law in India. GST compliance rating is a new concept.
Accordingly, every taxable person shall be assigned a GST compliance rating score based on his record of compliance with the provisions of the GST Act. Every taxable person irrespective of its nature or size or turnover shall be assigned a GST compliance rating.
The GST compliance rating score shall be determined on the basis of parameters to be prescribed in this behalf. Compliance rating score

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

/ audit of tax payers records, selection of cases for audit or scrutiny etc. A taxable person with higher rating may be given certain privileges while a lower rating may invite enhanced surveillance. This may also instill healthy competition amongst tax payers for attaining a higher rating leading to enhanced reputation and as an indicator of good governance.
Since GST shall operate on electronic platform, GSTN may be entrusted with the responsibility of determining rating scores based on parameters, its periodic updating and publication of rating in public domain.
Since the compliance ratings would be placed in public domain, businesses or dealers would be able to take informed decision to deal with the lesser complaint taxable person.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ADVANCE RULING UNDER MODEL GST LAW
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 9-11-2016

Advance Ruling
Section 94(a) of Model Goods and Services Tax Act, 2016 ('Act' for short) defines the term 'Advance Ruling' as a written decision provided by the Authority (the Authority for Advance Ruling) or, as the case may be, the Appellate Authority to an applicant on matters or on questions in relation to supply of goods and/or services proposed to be undertaken or being undertaken by the applicant.
Question on which Advance Ruling is sought
Section 97(2) provides the list of questions on which the advance ruling sought as detailed below-
* Classification of any goods and/or services under the Act;
* Applicability of a notification issued under provisions of the Act having a bearing on the rate of tax;
* The principles to be adopted for the purposes of determination of value of the goods and/or services under the provisions of the Act;
* Admi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rnment and the State Government. The educational qualifications, eligibility conditions, method and the process of appointment of the members shall be prescribed the rules.
Appellate Authority
Section 96 provides that the constitution of Appellate Authority which is the salient feature of the Model GST Law. The Appellate Authority shall hear appeal against the order of the Authority for Advance Ruling. The Appellate Authority shall comprise –
* The Chief Commissioner of CGST as designated by the Board; and
* The Commissioner of SGST having jurisdiction over the applicant.
Procedure
The Act provides the following procedure in getting advance ruling from the Authority-
* An applicant desirous of obtaining an advance ruling may make an application in such form and in such manner as may be prescribed, stating the question on which the advance ruling is sought;
* On receipt of the application, the Authority shall send a copy to the Officers as may be prescribedand if necessary c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

y, whichever is applicable;
* No application shall be rejected unless the opportunity has been given to the applicant of being heard;
* If the application is rejected the Authority shall give reasons for such rejection in the order;
* A copy of the order as above shall be sent to the applicant and to the prescribed officers;
* If the application is admitted, the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by theAuthority and after giving an opportunity of being heard to the parties concerned, pronounce its advance ruling on the question specified in the application;
* The Authority have power to regulate its own procedure in all matters arising out of the exercise of the powers under the Act;
* The Authority shall have the powers of a Civil Court under CPC for the purpose of exercising its powers regarding discovery and inspection, enforcing the attendance of any person and examining him on oath, issuing com

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

shall be filed before the Authority within 90 days from the date on which the ruling is communicated to the concerned party. The appeal shall be filed in the prescribed form and verified in the prescribed manner.
The Appellate authority may, after giving the parties, an opportunity of being heard, pass such order as it thins fit, confirming or modifying the ruling appealed against. The order shall be passed within a period of 90 days from the date of filing. The Appellate Authority has power to regulate its own procedure in all matters arising out of the exercise of the powers under the Act. The Appellate Authority shall have the powers of a Civil Court under CPC for the purpose of exercising its powers regarding discovery and inspection, enforcing the attendance of any person and examining him on oath, issuing commissions and compelling production of books of account and other records;
Where the members of the Appellate Authority differ on any point or points referred to in the appe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Appellate Authority has given notice to the applicant or the appellant of its intention to do so and has allowed him a reasonable opportunity.
Binding of Advance Ruling
Section 102 provides that the advance ruling pronounced by the Authority or the Appellate Authority shall be binding only on the-
* applicant who had sought it in respect of any matter referred to in the application for advance ruling;
* jurisdictional tax authorities in respect of the applicant.
Time of applicability
The advance ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed.
Advance ruling when to be void
Section 103 provides that where the Authority or the Appellate Authority finds that the advance ruling has been obtained by the applicant or the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order declare such ruling to be void ab initio. All the provisions of the Act shall apply, excluding t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

FAQs on GST Enrolment Procedure
GST
Dated:- 8-11-2016

=============
Document 111/8/2016
Who is an existing taxpayer?
Overview of Enrolment
1. Who is an existing taxpayer?
An existing taxpayer is an entity currently registered under any State or Central laws, like Value Added Tax Act, Central
Excise Act and Service Tax Act.
Existing taxpayers include taxpayers already registered under :-
• Central Excise
• Service Tax
•
State Sales Tax or VAT (except exclusive liquor dealers if registered under VAT)
• Entry Tax
•
Luxury Tax
•
Entertainment Tax (except levied by the local bodies)
2. What does the word 'enrolment' under the GST Common Portal mean?
Enrolment under GST means validating the data of existing taxpayers and filling up the remaining key fields by the taxpayer
in the Enrolment Application at the GST Common Portal.
3. Do I need to enrol for GST?
All existing taxpayers registered under any of the Acts as specified in Question 1 will

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

themselves at the GST Common Portal.
6. Is there a fee or charge levied for the enrolment under GST?
No. There is no fee or charge levied for the enrolment of a taxpayer under GST.
7. When do I need to enrol with the GST Common Portal? Is the enrolment process
different for taxpayers registered under Centre, State or Union Territory tax Acts? Is
http://tutorial.gst.gov.in/faq/#t=Who_is_an_existing_taxpayer_.htm
113
1/3
11/8/2016
Who is an existing taxpayer?
the enrolment process different for taxpayers registered under Centre, State or Union
Territory Tax Acts as specified in Question 1?
The taxpayers registered under any of the Acts as specified under Question 1 are required to enrol at the GST Common
Portal. The State VAT and Central Excise registered taxpayers can start enrolling from October, 2016 on the GST Common
Portal as per plan indicated on the Portal. The taxpayers registered under Service Tax will be enrolled on a later date for
which separate intimation will be sent.
No.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tate/ Central Authorities
• Valid E-mail Address
• Valid Mobile Number
Bank Account Number
Bank IFSC
Documents
http://tutorial.gst.gov.in/faq/#t=Who_is_an_existing_taxpayer_.htm
2/3
23
11/8/2016
S.No.
1.
Who is an existing taxpayer?
Documents
File Size Format
Maximum Allowable
Size
Proof of Constitution of Business
• In case of Partnership firm: Partnership
Deed of Partnership Firm (PDF and
JPEG format in maximum size of 1 MB)
PDF or JPEG
1 MB
2.
• In case of Others: Registration Certificate
of the Business Entity
Photograph of Promoters/Partners/Karta of
HUF
JPEG
100 KB
3.
4.
Proof of Appointment of Authorized Signatory
Photograph of Authorized Signatory
PDF or JPEG
JPEG
1 MB
100 KB
Opening page of Bank Passbook/Statement
containing Bank Account Number of , Address of Branch,
PDF and JPEG
1 MB
Address of Account holder and few transaction
details
In case you are unable to upload any document, check the Internet connectivity, file size and format of the
document

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tion.
3. I have not received my username and password to apply for enrolment with GST.
What do I do now?
In case you have not received your username and password for login to the GST Common Portal, contact your state VAT
department.
4. Can I give e-mail address and mobile number of my Tax Professional during
enrolment with GST?
No, you cannot mention the e-mail address and mobile number of your Tax Professional during enrolment. You MUST
provide the e-mail address and mobile number of the primary Authorized Signatory appointed by you. This e-mail address
and mobile number will be registered with GST. All future correspondence from the GST Common Portal will be sent on this
registered mobile number and e-mail address only.
Tax professionals will be given separate username and password by the GST System for the purpose of login to the
GST Common Portal.
5. Who can be the primary Authorized Signatory?
A primary Authorized Signatory is the person who is primarily responsible to perform act

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

entity, one Authorized Signatory need to be
designated as primary Authorized Signatory. The e-mail address and mobile number of the Authorized Signatory needs to be
provided during enrolment.
Note: The Authorized Signatory or Primary Authorized cannot be Minor in age.
6. How long is the OTP valid?
The OTP sent to your e-mail address and mobile number is valid for 10 minutes. It expires after 10 minutes.
7. I have not received the OTP on my mobile? What do I do now?
Your OTP is sent on your registered mobile number and e-mail address. If you have not received the OTP within 10 minutes,
click the RESEND OTP button. The OTP will be sent again on your registered e-mail address and mobile number.
If you do not receive the OTP via SMS on your mobile number even after clicking the RESEND OTP button, please verify if
the mobile number provided by you is correct.
If you do not receive the OTP on your e-mail address even after clicking the RESEND OTP button, please verify if your e-
mail address

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

lication:
• PAN of the Business
•
Legal Name of Business
http://tutorial.gst.gov.in/faq/#t=For_login_to_the_GST_Common Portal%2C_can_I_use_the_username_and_password_which_I_use_to_login_as_State_registra… 2/6
11/8/2016
For login to the GST Common Portal, can I use the username and password which I use to login as State registrant?
• Name of the State
•
Reason of liability to obtain registration
You cannot make changes to any of these fields as appearing in the Enrolment Application.
10. What does the red asterisk (*) appearing besides the fields in the Enrolment
Application indicate?
Red asterisk (*) indicates mandatory field. You need to fill all mandatory fields to submit the Enrolment Application
successfully.
11. In the Enrolment Application, I need to fill the State Jurisdiction, Ward, Circle,
Sector No. and Center Jurisdiction? How can I find these details?
Refer your VAT Registration Certificate to find your State Jurisdiction and Ward, Circle and Secto

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

airs or visit the MCA Portal – www.mca.gov.in.
14. What is Principal Place of Business and Additional Place of Business?
Principal Place of Business is the primary location within the State where a taxpayer's business is performed. The principal
place of business is generally the address where the business's books of accounts and records are kept and is often where
the head of the firm or at least top management is located.
Additional Place of business is the place of business where taxpayer carries out business related activities within the State,
in addition to the Principal Place of Business.
15. What is HSN and SAC code?
HSN stands for Harmonized System of Nomenclature which is internationally accepted product coding system used to
maintain uniformity in classification of goods.
http://tutorial.gst.gov.in/faq/#t=For_login_to_the_GST_Common Portal%2C_can_I_use_the_username_and_password_which_I_use_to_login_as_State_registra… 3/6
11/8/2016
For login to the GST Common Portal, can I

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

olment Applications shall be
considered for issue of Final Registration Certificate. You can view the submitted application after login by accessing “My
Saved Applications” at the GST Common Portal.
18. Is electronically signing the Enrolment Application using the DSC mandatory for
enrolment?
Electronically signing the Enrolment Application using DSC is mandatory for enrolment by Companies, Foreign Companies,
Limited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs).
For other taxpayers, electronically signing using DSC is optional.
19. My DSC is not registered with the GST Common Portal? Will I be able to submit my
Enrolment Application with my DSC? How can I register my DSC with the GST
Common Portal?
You cannot submit the Enrolment Application if your DSC is not registered with the GST Common Portal. Therefore, you
need to register your DSC at the GST Common Portal by clicking the Register DSC menu.
During registration of DSC with the GST Common Portal,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

he Authorized Signatory.
3. After validating the Aadhar Number, the GST Common Portal sends a request to UIDAI system to send an OTP.
4. UIDAI system sends an OTP to e-mail address and mobile number registered against Aadhaar number.
5. The GST System prompts the taxpayer to enter the OTP.
6. The taxpayer enters the OTP and submits the Enrollment Application or the document. The e-Signing process is
completed.
21. Is there any charge applicable on submission of the Enrolment Application at the
GST Common Portal?
No, there is no charge applicable on submission of the Enrolment Application at the GST Common Portal.
22. What is ARN? What is the format of ARN?
ARN refers to Application Reference Number. It is a unique number assigned to each transaction completed at the GST
Common Portal. It will also be generated on submission of the Enrolment Application that is electronically signed using DSC.
ARN can be used for future correspondence with GSTN.
Format of ARN
AA 07 07 16 000000 1
Alphab

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

_username_and_password_which_I_use_to_login_as_State_registra… 5/6
11/8/2016
For login to the GST Common Portal, can I use the username and password which I use to login as State registrant?
You need to re-register your valid DSC with GST. Login to the GST Common Portal with valid credentials. Go to Dashboard
> Register/ Update DSC menu.
In case of revocation, register another valid DSC with the GST Common Portal.
27. Is there a Helpdesk available?
Yes, Helpdesk is available and the call number is displayed on the top-right corner of the GST Common Portal.
http://tutorial.gst.gov.in/faq/#t=For_login_to_the_GST_Common_Portal%2C_can_I_use_the_username_and_password_which_I_use_to_login_as_State_registra… 6/6
11/8/2016
Can the Enrolment Application of a taxpayer get rejected?
Enrolment Activities Post Appointed Date
1. Can the Enrolment Application of a taxpayer get rejected?
Yes, the Enrolment Application for enrolment under GST can be rejected in case incorrect details have been furn

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ficate be issued?
The final Registration Certificate will be issued within 6 months of verification of documents by authorized Center/ State
officials of the concerned Jurisdiction (s) after the appointed date.
http://tutorial.gst.gov.in/faq/#t=Can_the_Enrolment Application_of_a_taxpayer_get_rejected_.htm
1/1
11/8/2016
I have multiple businesses in one state registered using the same PAN. Do I need to enrol each business separately with GST?
Miscellaneous
1. I have multiple businesses in one state registered using the same PAN. Do I need to
enrol each business separately with GST?
As one PAN allows one GST Registration in a State, you may register one business entity first. For the remaining business
within the State please get in touch with your Jurisdictional Authority.
2. What is ISD Registration?
ISD stands for Input Service Distributor. An Input Service Distributor refers to a person who distributes credit, in respect of
the tax invoices of the services received at the Head Office

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST portal goes live, GSTN software almost ready
GST
Dated:- 8-11-2016

A new and simpler portal for the incoming Goods and Services Tax regime went live today that will enable easy filing of returns and tax payments through credit/debit cards and other modes.
As much as 60 per cent of the software needed to run GST is ready and GSTN – the company building the gigantic infrastructure and IT backbone for it, made the www.gst.gov.in portal live for migrating existing tax payers.
It will test the software for integrating a welter of state and central levies before the 'one market, one rate' tax model comes into being from April next year.
GSTN Chairman Navin Kumar said migrating more than 65 lakh VAT payers, about 20 la

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

istration, refund, return filing and tax payment.
"Because we started work in November 2015, today we are in a happy position that 60 per cent of the software development has been completed; 40 per cent is balance and that work is going on," Kumar said.
The GSTN is building four data centres spread across Delhi and Bengaluru to ensure that the data is safe, secure and to ensure data recovery, whenever required.
Kumar said GSTN has started importing hardware and by December all equipment would be ready and testing would start.
"About 80 lakh tax payers will be migrated from the existing to GST regime. That migration we are starting now. We will generate a PAN-based provisional ID for each tax payer.
By December, all the h

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Enrolment Plan for your State
GST
Dated:- 8-11-2016

The schedule of the enrolment activation drive for states is given below. We encourage you to complete the enrolment during the specified dates. However, the window will be open till 31/01/2017 for those who miss the chance.
States
Start Date
End Date
Puducherry, Sikkim
08/11/2016
23/11/2016
Gujrat, Maharashtra, Goa, Daman and Diu, Dadra Nagar Haveli, Chhattisgarh
14/11/2016
29/11/2016
Odisha, Jharkhand, Bihar, West Beng

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Registration, Amendment and Cancellation under GST Law
By: – Sanjeev Singhal
Goods and Services Tax – GST
Dated:- 8-11-2016

Registration, Amendment and Cancellation under GST Law
It is important to understand provision of GST law that when the registration is required like at what value of turnover , kind of person covered for registration, what are the situation where registration is required without the threshold limit means after the happening of particular transaction or transaction by particular person. How the amendment in the registration could be effected and cancellation of the same.
Provision related to registration [ Section -19 and Schedule-III]
* Every person who is registered under the earlier law shall be issued provisional Number and after submission of requisite documents , GSTIN shall be issued as prescribed. Procedure for person those are already registered under earlier law and do not fall under the threshold limit as prescribed in Schedule-III,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

umber as may be prescribed including refund of taxes for the good and services received by them.
* Certificate of registration shall be issued in prescribed form with effective date.
* Registration or UIN shall be deemed to be granted with in such period as be prescribed unless rejected within the prescribed period.
* Central or State Govt. may prescribed the category of person who may be exempted from registration.
* Under the following circumstances , person shall be required to be registered irrespective of the threshold limit mentioned in the Schedule-III.
* Person making interstate taxable supply
* Casual taxable person
* Person who are required to pay tax under reverse charge
* Person who supply of goods or services on behalf of others RTP [ Registered Taxable Person] as agent or otherwise
* Input Service Distributor
* Person who supplies goods or services through electronic commerce operator .
* Every electronic commerce operator
* An Aggregator who suppl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

he application unless reasonable opportunity of being heard has been provided.
Cancellation of Registration
* The PO at his own or application filed by RTP , cancel the registration as may be prescribed under the following situation:
* Business is discontinued, transfer of business, death of proprietor, amalgamated with other legal entity, demerged or otherwise disposed off.
* Change in the constitution of business
* Taxable person no longer required to be registered other than voluntarily registered person
The PO may cancel the registration under the following situations:
* RTP contravened the provision of law
* Person paying tax u/s 8 [ composite scheme] has not filed return for three consecutive tax period.
* Any taxable person other than mentioned above is not filing return for continuous period of six months.
* person taken voluntary registration and has not commenced business in six months from the date of registration.
Where registration is obtained by means

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ation order.
* The PO after looking at the application , either revoke the order or reject the application.
* The PO can not reject the application without giving the reasonable opportunity of being heard.
Q-1 What is the effective date of registration
Ans: where the application has been submitted within 30 days on which the person becomes liable to registration, effective date of registration shall be date of his liability for registration. In case of Voluntary registration, effective date shall be date of order of registration.
Q-2 What is aggregate turnover?
Ans: As per S.2[6] of MGL aggregate turnover include the aggregate value of
* All taxable and non taxable supplies
* Exempt supplies
* Export of goods and services of person having the same PAN
The above shall be taken on all India basis. Aggregate turnover does not include value of supplies under reverse charge basis and value of inward supplies.
Q-3 if person is doing business in different States, with same PA

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ory where he has no fix place of business.
Q-8 who is Non resident Taxable Person?
Ans; A taxable person residing outside India and coming to India to occasionally undertake transaction in the country but has no fixed place of business in India is non resident taxable person in terms of Sec. 2[69] of the MGL.
Q-9 Weather Cancellation under CGST is cancellation under SGST?
Ans; Yes. Section 21[6].
Q-10 Weather the Job worker will have to be compulsorily register?
Ans; No. Section 43 of MGL does not prescribe any condition.
Q-11 Weather the goods can be supplied directly from the place of job worker?
Ans; yes but only in case where job worker is registered or the principal declare the place of business of the job worker as his additional place of business.
Q-12 is there any system to facilitate small dealer having no IT infrastructure.
Ans; yes . Tax Return Preparer [TRP] and Facilitation Centre [FC]
Q-13 Can the registration certificate be downloaded from the GSTN portal?
An

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Applicablity of CGST & SGST
Query (Issue) Started By: – Narendra Soni Dated:- 7-11-2016 Last Reply Date:- 24-1-2017 Goods and Services Tax – GST
Got 16 Replies
GST
Dear Experts,
Please confirm whether CGST or SGST or Both are applicable in the below two conditions, when :-
1. The supplier and the recipient are both located within the State.
OR
2.The supplier and the recipient are located in different States.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
If supplier and the recipient are located within the State then CGST or SGST as the case may be, are applicable.
If the supplier and the recipient are located in different States then IGST (Integrated goods and Service Tax) is applicable.
Reply By Narendra Soni:
The Reply:
Sir
Im your reply,unable to understand " CGST or SGST as the case may be, are applicable." Please explain the cases.
Reply By Ganeshan Kalyani:
The Reply:
In my view both CGST and SGST shall be applicable in situation 1 & IGST i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

only when the supplier and recipient are both located within the state".
Reply By Ganeshan Kalyani:
The Reply:
Central levy is subsumed into CGST and state levy is subsumed into SGST . the central levy is applicable on intra state transaction as CGST and the same is applicable on inter state transaction as IGST . therefore , in my view the meaning of the sentence in the query id 10 of FAQ is that party supplying and receiving should be within state for SGST and the location of both the supplier and receiver of goods is immaterial.
Reply By Ganeshan Kalyani:
The Reply:
Pls continue reading….
for CGST .
Reply By Narendra Soni:
The Reply:
Thanks Mr. Kalyani,
"location of both the supplier and receiver of goods is immaterial for CGST", it means in any supply whether intra state or inter state CGST is applicable ??? Being IGST is applicable on inter state supply then whether both CGST and IGST simultaneously applicable on every inter state supply ??.
Please clarify

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

supply. In case of export only IGST is applicable.
Am I correct ??
Kindly revert.
Reply By Ganeshan Kalyani:
The Reply:
In my view your view is not right.
Reply By Narendra Soni:
The Reply:
Dear Mr.Govindarajan,
As per Mr.Kalyani, the view is not correct,
Any expert, if can solve the issue.
Reply By Ganeshan Kalyani:
The Reply:
Dear Soni Ji,
To put it in simple way is – CGST and SGST is applicable on intra state transaction and IGST is applicable on interstate transaction . IGST is Central Government levy and IGST is also a central government levy. therefore it can be said that CGST and IGST are same. therefore the act states that for CGST the location of both supplier and purchaser is irrelevant. but for SGST both the both the party should be with the state.
Reply By Ganeshan Kalyani:
The Reply:
Pls read second sentence as " IGST is Central Government levy and CGST is also a central government levy".
Reply By Dilip Kumar:
The Reply:
The only difference betwee

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

offences and penalties under GST to transporter and consignor
Query (Issue) Started By: – raj kapoor Dated:- 5-11-2016 Last Reply Date:- 8-11-2016 Goods and Services Tax – GST
Got 4 Replies
GST
what are the offences and penalties in under GST to transporter without invoice goods.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
Now comes only Model GST law. Let you wait till the original act comes.
Reply By Ganeshan Kalyani:
The Reply: Chapter: XVI OFFENCES AND PENALTIES Section 66 :

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Procedure for enrollment of existing VAT Dealers on the GST System Portal – Government of Goa
GST
Dated:- 5-11-2016

Government of Goa
Department of Commercial Taxes
Panaji-Goa
Procedure for enrollment of existing VAT Dealers on the GST System Portal
1. All registered Dealers under VAT or their Authorized Representatives should visit their respective Ward offices between 09/11/2016 to 11/11/2016 and collect sealed envelope containing their provisional ID and Password for use in completing online pre-registration under GST.
2. After Collecting provisional ID and Password , the Dealer should keep ready a) Valid email address ; b) Valid mobile number ; c) Bank Account Number ; d) Bank IFSC ; e) Scanned business Constitution d

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

al should be completed by all existing Dealers between 14/11/2016 to 29/11/2016.
5. For completing provisional registration, the Dealer needs to save every page after filling all the details by clicking on "Save and Continue" button at the bottom of each Page.
6. Please refer to Frequently Asked Questions (FAQ) available on Department website www.goacomtax.gov.in before proceeding for online pre-registration and in case of any difficulties faced in completing online provisional registration, please contact Helpdesk at respective Ward Offices.
7. Please complete your Online Provisional Registration on or before 29/11/2016 and ensure your smooth migration to GST regime and secure all benefits under transitional provisions under t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST: 10 POINT SERIES ON TIME OF SUPPLY OF SERVICES
By: – Puneet Agrawal
Goods and Services Tax – GST
Dated:- 5-11-2016

TIME OF SUPPLY OF SERVICES
* Rules for determining “time of supply of services” are contained in Section 13 of the CGST/ SGST Act. Even for the purpose of determining time of supply of services, made in the course of inter-state trade or commerce, Section 13 of the CGST/ SGST Act would be applied.
* Section 13 is pari materia to the Point of taxation Rules, 2011 as contained in the service tax law.
* Time of supply of service shall be:
* If invoice is issued within the prescribed period, the earliest of:
* date of issue of invoice; or
* date of receipt of payment
If invoice is not issued within

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

contract – date on which payment is liable to be made by the recipient
* Where due date of payment is not ascertainable from contract, earlier of
* Each receipt of payment by supplier;
* Each issuance of invoice
Where payment is linked to completion of an event –
* Time of completion of that event.
Although “continuous supply of services” is defined in Section 2(31) of the CGST Act but for the purpose of the above provision that definition does not apply. Central Government/ State Government, on recommendation of council, would notify the services that shall be treated as “continuous supply of services”.
In case tax is payable under reverse charge, time of supply shall be earliest of following:
* date of receipt of services

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =