Author: admin_gst

Supplies of goods and/or services in the course of inter-State trade or commerce

Supplies of goods and/or services in the course of inter-State trade or commerce
Section 3
Bill
PRINCIPLES FOR DETERMINING SUPPLY OF GOODS AND/OR SERVICES IN THE COURSE OF INTER – STATE TRADE OR COMMERCE
MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016]
3. Supplies of goods and/or services in the course of inter-State trade or commerce
(1) Subject to the provisions of section 7, supply of goods in the course of inter-State trade or commerce means any supply where the location of the supplier and the place of supply are in different States.
(2) Subject to the provisions of section 9, supply of services in the course of inter-State trade or commerce means any supply where the loc

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Short title, extent and commencement

Short title, extent and commencement
Section 1
Bill
PRELIMINARY
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
CHAPTER I
PRELIMINARY
1. Short title, extent and commencement
(1) This Act may be called the Central / State Goods and Services Tax Act, 2016.
(2) It extends to the whole of India / State's name.
(3) It shall come into force on such date as the Central or a State Government may, by notification in the Official Gazett

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Definitions

Definitions
Section 2
Bill
PRELIMINARY
MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016]
2. Definitions
In this Act, unless the context otherwise requires,-
(1) “account” means an account bearing interest to the depositor, and includes a non-resident external account and a non-resident ordinary account;
(2) “appropriate State”, in relation to a taxable person, means that State where he is registered or liable to be registered under section 23 of the Central Goods and Services Tax Act, 2016.
Explanation: For the purpose of this Act, “State” includes Union Territory with Legislature;
(3) “banking company” has the meaning assigned to it in clause (a) of section 45A of the Reserve Bank of India Act, 1934 (2 of 1934);
(4) “customs frontiers of India” means the limits of the area of a customs station as defined in section 2 of the Customs Act, 1962 (52 of 1962) in which imported goods are ordinarily kept before clearance b

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s to supply services, or to receive and use services for its own needs;
(9) “Government” means the Central Government;
(10) “import of goods” with its grammatical variations and cognate expressions, means bringing goods into India from a place outside India;
(11) “import of service” means the supply of any service, where
(a) the supplier of service is located outside India,
(b) the recipient of service is located in India, and
(c) the place of supply of service is in India;
(12) “India” means,-
(a) the territory of the Union as referred to in clauses (2) and (3) of Article 1 of the Constitution;
(b) its territorial waters, continental shelf, exclusive economic zone or any other maritime zone as defined in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976);
(c) the seabed and the subsoil underlying the territorial waters;
(d) the air space above its territory and territorial waters; and
(e) the insta

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services to him and includes the tax payable under sub-section (2) of section 5, but does not include the tax paid under section 9 of the CGST/SGST Act;
(16) “input tax credit” means credit of 'input tax' as defined in sub-section (15);
(17) “location of the recipient of services” means:
(a) where a supply is received at a place of business for which registration has been obtained, the location of such place of business;
(b) where a supply is received at a place other than the place of business for which registration has been obtained, that is to say, a fixed establishment elsewhere, the location of such fixed establishment;
(c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and
(d) in absence of such places, the location of the usual place of residence of the recipient;
(18) “location of the supplier of services” mea

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ass of such institutions, as the Reserve Bank of India may, with the previous approval of the Central Government and by notification in the Official Gazette specify;
(20) “non-taxable online recipient” means Government, a local authority, a governmental authority, an individual or any person not registered under section 23 of the CGST Act, 2016 receiving online information and database access or retrieval services in relation to any purpose other than commerce, industry or any other business or profession, located in taxable territory;
Explanation: For the purposes of this clause, “governmental authority” means an authority or a board or any other body:
(i) set up by an Act of Parliament or a State legislature; or
(ii) established by Government,
with 90% or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution;
(21) “online information and database access or retrieval services” means serv

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;
(b) a place where a taxable person maintains his books of account; or
(c) a place where a taxable person is engaged in business through an agent, by whatever name called;
(23) “special economic zone'' shall have the meaning assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005);
(24) “SEZ developer” means a person who, or a State Government which, has been granted by the Central Government a letter of approval under sub-section (10) of section 3 of the Special Economic Zones Act, 2005 (28 of 2005) and includes an Authority and a Co-Developer as defined under section 2 of the Special Economic Zones Act, 2005 (28 of 2005);
(25) “State” means
(26) “supply” has the same meaning as assigned to it in section 3 of the CGST Act, 2016;
(27) “tourist” means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes;
(28) “output tax” in relation to a taxable p

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Short title, extent and commencement

Short title, extent and commencement
Section 1
Bill
PRELIMINARY
MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016]
THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016
CHAPTER- I
PRELIMINARY
1. Short title, extent and commencement
(1) This Act may be called the Integrated Goods and Services Tax Act, 2016.
(2) It extends to the whole of India.
(3) It shall come into force on such date as the Central Government may, by notification in th

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Draft GST Compensation Law

Draft GST Compensation Law
GST
Dated:- 26-11-2016

Download PDF File
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Document 1
GOODS AND SERVICES TAX (COMPENSATION TO THE
STATES FOR LOSS OF REVENUE) BILL, 2016
(No. of 2016)
[_th
2016]
A Bill to provide for compensation to the States for loss of revenue arising on account of
implementation of the goods and services tax for a period of five years as per Section 18 of The
Constitution (One Hundred and First Amendment) Act, 2016.
BE it enacted by Parliament in the Sixty-seventh Year of the Republic of India as follows:-
1.
SHORT TILE AND COMMENCEMENT
(1)
(2)
(3)
This Act may be called the Goods and Services Tax (Compensation to the States for Loss
of Revenue) Act, 2016.
It extends to the whole of India.
It shall come into force on such date as the Central Government may, by notification in
the Official Gazette, appoint in this behalf.
2.
DEFINITIONS
(1)
“base year” shall have the meaning assigned to it in section 4;
(2)
“base year rev

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he rate of growth projected for the transition period as
per section 3;
1
(11) “projected revenue” shall have the meaning assigned to it in section 6;
(12)
“State” shall include Union Territories with Legislature;
(13)
“taxable person” shall have the meaning as assigned to it in the Central Goods and
Services Tax Act, 2016;
(14)
“taxable supply” means a supply of goods and/or services which is chargeable to the
Goods and Services Tax Compensation Cess under this Act;
(15)
“transition date” shall mean, in respect of any State, the date on which the Goods and
Services Tax Act of the concerned state comes into force;
(16) “transition period” means a period of five years from the transition date;
(17) words and expressions used but not defined in this Act and defined in the Central Goods
and Services Tax Act, 2016 (… of 2016), shall have the meanings respectively assigned to them in
that Act, in the context of GST Compensation Cess levied on taxable supplies of go

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ear,
on account of the taxes levied by the respective State or Centre, net of refunds, with respect to
the following taxes imposed by the respective State or Centre, which are subsumed into goods
and services tax:
(a) Value Added Tax (VAT), sales tax, purchase tax, tax collected on works contract, or any
other tax levied by the concerned State under the erstwhile Entry 54 of List-II (State
List) of the Seventh Schedule to the Constitution, prior to bringing into effect the
provisions of the Constitution (One Hundred and First Amendment) Act, 2016;
(b) Central Sales Tax (CST) levied by the Central Sales Tax Act, 1956;
(c) Entry tax, octroi, local body tax or any other tax levied by the concerned State under
the erstwhile Entry 52 of List-II (State List) of the Seventh Schedule to the Constitution,
prior to bringing into effect the provisions of the Constitution (One Hundred and First
Amendment) Act, 2016;
2
(d) Taxes on luxuries, including taxes on entertainments, amusemen

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arlier laws' as per section 2(39) of the State Goods and Services
Act of the concerned State.
(2) The Acts of the Central and State Governments under which the specific taxes are being
subsumed into the goods and services tax shall be as notified.
(3) The revenue collected during the base year in a State, net of refunds, on account of
following taxes, shall not be included in the calculation of the base year revenue for that State:
(4)
(a) Any taxes levied under any Act made under the erstwhile Entry 54 of List-II (State List)
of the Seventh Schedule to the Constitution, prior to bringing into effect the provisions
of the Constitution (One Hundred and First Amendment) Act, 2016, on the sale or
purchase of petroleum crude, high speed diesel, motor spirit (commonly known as
petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption;
(b) Any taxes levied under the Central Sales Tax Act, 1956 (74 of 1956) on the sale or
purchase of petroleum crude,

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ecific entities
under the laws specified under sub-section (2) to promote industrial investment in the State
would be included in the total base year revenue of the State, subject to the conditions as may be
prescribed.
(6)
The base year revenue shall be calculated as per sub-sections (1), (2), (3), (4) and (5) on
the basis of the figures of revenue collected net of refunds given in that year, as audited by the
Comptroller and Auditor General of India.
3
(7)
In respect of any State, if any part of revenues mentioned in sub-sections (1), (2) and (3)
are not credited in the Consolidated Fund of the respective State, the same shall be included in
the total base year revenue of the State, subject to the conditions as may be prescribed.
6.
PROJECTED REVENUE FOR ANY YEAR
The projected revenue for any year in a State shall be calculated by applying the
projected growth rate over the base year revenue of that State.
7.
(1)
Illustration: If the base year revenue for 2015-16 f

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llows:
(a) The projected revenue for any financial year during the transition period, that could
have accrued to a State in the absence of GST, shall be calculated as per section 6.
(b) The actual revenue collected by a State in any financial year during the transition
period would be the actual revenue from State Goods and Services Tax collected by the
State, net of refunds given by the State under Chapter XI of the SGST Act, and the
Integrated Goods and Services Tax apportioned to that State, as certified by the
Comptroller and Auditor General of India.
(c) Total GST compensation payable in any financial year shall be the difference between
the projected revenue for any financial year and the actual revenue collected by a State
as defined in sub-section (b).
(3) The loss of revenue at the end of any quarter in any year for a State during the transition
period shall be calculated at the end of every quarter as follows:
(a) The projected revenue that could have been earned

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er in any financial year shall be the difference between the projected revenue for
till the end of the relevant period as per sub-section (3) (a) and the actual revenue
collected by a State in the said period as defined in sub-section (3)(b), reduced by the
provisional GST compensation paid to a State till the end of the previous quarter in the
said financial year during the transition period.
In case of any difference between the final GST compensation amount payable to a State
calculated as per provisions of sub-section (2) upon receipt of the audited revenue figures from
the CAG, and the total provisional GST compensation amount released to a State in the said
financial year as per sub-section (3), the same shall be adjusted against release of GST
compensation to the State in the subsequent financial year.
(5) Where no compensation is due to be released in any financial year, and in case any
excess amount has been released to a State in the previous year, this amount shal

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n 7(3) of the CGST Act, which may be prescribed on
the recommendations of the Council, for the purposes of providing compensation to the States
for loss of revenue arising on account of implementation of the goods and services tax for a
period of five years, w.e.f. the date from which the CGST Act is brought into force.
Provided that no such cess shall be leviable under this section on supplies made by a
taxable person permitted to opt for composition levy under section 8 of the CGST Act, 2016.
(1)
9.
RETURNS, PAYMents and Refunds
(1) Every taxable person registered under CGST Act, 2016, making a taxable supply of goods
and/or services, shall furnish such returns in such formats, as may be prescribed, along with the
returns to be filed under the Central Goods and Services Tax Act, 2016, shall pay the amount
payable under the Act in the manner as may be prescribed and apply for refunds of cess paid and
refundable in such form as may be prescribed.
сл
5
(2)
For all

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at the
end of the transition period shall be transferred to the Consolidated Fund of India, and shall be
distributed between the Centre and the States and amongst the States as per provisions of clause
(2) of article 270 of the Constitution; and the balance fifty percent shall be distributed amongst
the States in the ratio of their total revenues from SGST in the last year of the transition period.
11.
OTHER PROVISIONS RELATING TO CESS
(1) The provisions of the Central Goods and Tax Act, 2016, and the rules made thereafter,
including those relating to assessment, input tax credit (subject to sub-section (3)), non-levy,
short-levy, interest, appeals, offences and penalties, shall, as far as may be, apply mutatis
mutandis in relation to the levy and collection of the cess leviable under section 8 on the intra-
state supply of goods and services, as they apply in relation to the levy and collection of Central
Goods and Services Tax on such intra-state supplies under the said

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ENROLMENT OF EXISTING TAX PAYERS UNDER GST COMMON PORTAL

ENROLMENT OF EXISTING TAX PAYERS UNDER GST COMMON PORTAL
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 26-11-2016

Enrolment
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. There is no deemed enrolment. All the tax payers shall visit the common portal and enroll themselves in the portal for all compliances. No fee is chargeable for such enrolment.
Existing tax payer
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).
Migration to GST
GSTN shall mig

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JPEG
1 MB
2
Photographs of promoters/partners/Karta of HUF
JPEG
100 KBM
3
Proof of appointment of authorized signatory
PDF or JPEG
1 MB
4
Photograph of authorized signatory
JPEG
100 KB
5
Opening page of pass book/statement containing bank account number, address of branch, address of the account holder and few transaction details.
PDF or JPEG
1 MB
Authorized signatory
The following can be the authorized signatory-
* In case of proprietor – The proprietor or any person authorized by the proprietor;
* In case of partnership – Any authorized partner or any person authorized by the partners;
* In case of Company, LLP, Society or Trust – The person authorized by the Board or Governing body.
In case there is a single Authorized Signatory for a business entity, the single Authorized Signatory will be assumed to be the primary Authorized Signatory. In case there are multiple Authorized Signatories for a single business entity, one Authorized Signatory needs to be des

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on Portal. One can add up to 10 bank accounts while enrolling with GST Common Portal in the Enrolment Application.
Electronically signing
One can submit the Enrolment Application at GST Common Portal without electronically signing it but it is needed to sign the application at a later date within the time allowed under the GST Act. Only signed Enrolment Applications shall be considered for issue of Final Registration Certificate. One can view the submitted application after login by accessing “My Saved Applications” at the GST Common Portal.
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.
One cannot submit the Enrolment Application if his DSC is not registered with the GST Common Portal. Therefore, he needs to register his DSC at the GST Common Portal by click

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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.
Application Reference Number
Application Reference Number (ARN) 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. If ARN is not received within 15 minutes of submission of the Enrolment Application, an e-mail will be sent to the applicant with detailed instructions for further course of action.
Rejection of enrolment application
The enrolment application for enrolment under GST can be rejected in case incorrect details have been furnished or uploaded fake or incorrect documents have been attached with the Enrolment Application and the application is electronically signed. However, the applicant taxpa

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ral/State Government may, on the recommendation of the Council, notify.
Provisional ID
The provisional ID issued is 15 digits PAN based number. The first two digits represent the State Code. The next 10 digits represent the PAN of the tax payer. The thirteenth digit represents the entity number of the same PAN holder in a state. The Fourteenth digit represents the alphabet 'Z' by default and the last digit represents – check sum digit.
Certificate of registration
A person, who gets provisional registration shall submit an application electronically in Form GST REG – 21, duly signed along with the information and documents specified in the application on the common portal either directory or through a Facilitation Centre, notified by the Board of Commissioner, within six months. If the information and particulars furnished in the application are found to be correct and complete, the proper officer shall issue a certificate of registration in Form GST REG – 06 and made available to t

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ect of the tax invoices of the services received at the Head Office, to its branches where the services have been supplied actually. Tax invoice refers to the invoice issued under Section 23 of the Model Goods and Services Act. An existing ISD Taxpayer is required to apply afresh in the GST Common Portal for the State in which he desires to seek registration. For that he needs to inform your Central Jurisdictional Authority.
Persons not having IT savvy
In order to cater to the needs of tax payers who are not IT savvy, the following facilities shall be made available-
* Tax Return Preparer – A taxable person may approach the Tax Return preparer for assistance.The TRP will file the required application on the basis of information furnished to him by the taxable person;
* Facilitation Center – It shall be responsible for the digitalization and/or uploading of the forms and documents including summary sheet duly signed by the Authorized Signatory and given to it by the taxable person

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PROPOSED ADMINISTRATION OF GST (PART-I)

PROPOSED ADMINISTRATION OF GST (PART-I)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 24-11-2016

Considering the federal structure of India, there will be two components of GST – Central GST (CGST) and State GST (SGST). Both Centre and States will simultaneously levy GST across the value chain. Tax will be levied on every supply of goods and services. Centre would levy and collect Central Goods and Services Tax (CGST), and States would levy and collect the State Goods and Services Tax (SGST) on all transactions within a State. The input tax credit of CGST would be available for discharging the CGST liability on the output at each stage. Similarly, the credit of SGST paid on inputs would be allowed for paying the SGST on output. No cross utilization of credit would be permitted. On inter-state transactions including imports, integrated GST (IGST) shall be levied and collected in lieu of CGST and SGST.
Both the levels of Government have distinct responsi

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ring natural calamities/disasters, special provisions for certain States, etc.
Its residual entry specifies any other matter relating to GST, as the Council may decide. Also, in terms of clause (6) of the Article 279A, while discharging the functions conferred by article 249A, the Goods and Services Tax Council shall be guided by the need for a harmonised structure of goods and services tax and for the development of a harmonised national market for goods and services.
Though the role of GST Council shall be recommendatory, its recommendations will carry a weight due to participation of centre and all states. According to the proposed administrative model, GST Council and proposed Central Board of Indirect Taxes shall work closely at the helm for administration of GST in India.
Based on proposed model of organization under GST, following changes are expected –
* The administration structure post GST would be based on the principle of pooled sovereignty, mutual co-operation, cross

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trade as well. The traditional division structure of scrutiny should be replaced with audit and scrutiny. There shall be mutual exchange of intelligence and joint audit if agreed by the state.
* There shall be a working arrangement wherein if the issue has monetary implication of ₹ 5 Lakhs or the amount as fixed by the GST Council , and if the issue is non-recurrent for the assessee, then the decision of the Commissioner Appeals in such cases should be accepted even if it is not in favour of the department and with the no precedence value.
* This exercise will also result in re-distribution of manpower and further this re-distribution shall be done in most transparent manner keeping in view of the talent, potential and skill sets of the staff.
* With this exercise, the infrastructure and vehicle issue to be re-considered in a fresh perspective rather than a traditional "penny wise pound foolish attitude"
* The reason for making the Regional head as the cadre co

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or more members. The number of members would be flexible. In addition to Additional Secretary Revenue, as Member Secretary of GSTC, Member GST shall also be the Member Secretary to the GST Council for CGST and IGST related issues. Board through Member-GST may be the think tank to assist the Council in policy formulation in CGST and IGST matters.
The members may have different portfolios such as –
* Member, GST (Secretary, GST Council )
* Member, Customs
* Member, (IT, Policy & Infra)
* Member, Central Excise & Legacy Issues
* Member, P & V, Training
* Member, (P & J, Audit)
Member (GST) will also act as Secretary to GST Council. Principal Chief Commissioners / DGITI or Anti-Evasion Directorate / Principal Secretaries of States may report to Member (GST). Member GST interaction with Principal Secretaries of States would be purely for operational requirements such as reports, data collection, joint action, pre-consultation for GST Council meeting etc. It is expected that i

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Registration Rgarding

Registration Rgarding
Query (Issue) Started By: – Swapneswar muduli Dated:- 24-11-2016 Last Reply Date:- 25-11-2016 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Sir,
As registration for GST has been started in various states i have some doubts Regarding this.
We have 5 manufacturing unit in our state that it Daman and Due and our Other manufacturing Unit are at Gujarat and Uttarakhand.
As our 5 units in Daman due than we got only one provisional User ID and pass word from Vat Department.
So my query is whether we need to register in GST five our units separately or for five units one registration is ok under GST ?
Regards
Swapneswar Muduli.
Reply By Jayaram Yarram:
The Reply:
Hi Swapneswar,
For units in one stat

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GST Council Meeting rescheduled on 2nd-3rd December, 2016

GST Council Meeting rescheduled on 2nd-3rd December, 2016
GST
Dated:- 23-11-2016

Three draft GST related Laws – Model Goods & Service Tax; Integrated Goods and Service Tax (IGST) and Goods & Service Tax (Compensation to the States for loss of Revenue) were discussed at length for two days on 21st – 22nd November, 2016 in the Officers' Level Meeting of the States and Centre held in national capital. Number of issues were resolved during the two day meeting. However, the States desir

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NO CONSENSUS ON GST ADMINISTRATION

NO CONSENSUS ON GST ADMINISTRATION
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 23-11-2016

GST may suffer at the cost of recent demonetization of high vale currency announced by the Government which came just before the scheduled winter session of Parliament from 16th November, 2016.
To oppose demonetization, almost entire opposition has united to corner and question the Government. We have already witnessed loss of first week in the four week current session.
The trailer came yesterday with the informal meeting of all Finance Ministers of states and union ending in just two hours on Sunday without any result or positive conclusion. Not only this, the two day meeting of the GST Council scheduled for 24-25

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is concerned, there are two options being discussed now. The GST Council was earlier discussing five proposals for deciding on jurisdiction, but in the last meeting on November 4, arrived at two options – horizontal division and vertical division. 'Horizontal Division' would mean taxpayers would be divided both for administrative and audit purposes based on a cut off turnover. Those with a turnover over ₹ 1.5 crore would be administered both by the Centre and states, while those with below ₹ 1.5 crore would be administered solely by the State. 'Vertical Division', based on ratios, assigns taxpayers to a tax administration, Centre or State, for a period of three years for all purposes, including audit.
It is lea

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in GST coming in April, 2017 and their major concern and attention may be to address fall out of demonetization. These parties may be impacted but they are opposing it in the guise of inconvenience and hardship to poor and common people.
It appears that chances of GST roll out from April, 2017 seems to be bleak as Government struggles with demonetization's political fallout. With the present opposition, any talks on GST may be futile. If not April, then let's hope for September, 2017 which is the ultimate dead line. Better late than never. By then, effect of demonetization will also stabilize.
Reply By Ganeshan Kalyani as =
Sir , is there any possibility during budget session.
Dated: 24-11-2016
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DEMAND UNDER MODEL GST LAW

DEMAND UNDER MODEL GST LAW
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 23-11-2016

Chapter XIV of the Model Goods and Services Tax Act, 2016 (Act' for short) provides for the demands and recovery of tax. When a demand can be raised by the Government? The tax is payable on self assessment basis. If the assessee pays the tax on self assessment correctly there will be no problem. If there is any short payment or wrong availment of credit then the Department will initiate action against the assessee to demand and recover the same through due process of law.
The Act provides three circumstances for the determination of tax-
* Determination of tax not paid or short paid or erroneously refunded – Section 51;
* Tax collected but not deposited with the Central Government or State Government – Section 52;
Determination of tax under Section 51
Section 51 provides two circumstances under which the demand can be raised-
* Determination of tax not pai

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r period, the proper officer is not required to issue show cause notice. Instead he may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for such periods other than those covered in the preceding para;
* The service of such statement shall be deemed to be service of notice on such person subject to the condition that the grounds relied upon for such tax periods are the same as are mentioned in the earlier notice;
* If the person on whom notice is issued, pays the amount of tax along with interest on the basis of his own ascertainment or as the tax as ascertained by the proper officer before the issue of show cause notice and inform the officer in writing of such payment. The proper officer, on receipt of information, shall not serve any notice or statement;
* If the amount paid by the person as above, falls short of the amount actually payable, the proper officer shall proceed to issue

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e procedure for determination of tax is as follows-
* The proper officer 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 utilized input tax credit, by reason of fraud or any willful mis statement or suppression of facts to evade tax, requiring him to show cause why he should not pay the amount specified in the notice along with interest payable and a penalty equivalent to the tax specified in the notice;
* If there is a continuation of default as stated above for further period, the proper officer is not required to issue show cause notice. Instead he may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for such periods other than those covered in the preceding para;
* If the person pays the amount of tax along with interest payable and a penalty

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e said order is to be issued within a period of five years from the due date or the actual date whichever is earlier, for filing of annual return for the year to which the tax not paid or short paid or input tax credit wrongly availed or utilized relates or, as the case may be, within 5 years from the date of erroneous refund;
* If the person pays the tax along with interest payable and a penalty equivalent to 50% of the such tax within 30 days of the date of communication of the order, all proceedings in respect of the said tax shall be deemed to be concluded.
General provisions relating to demand of tax
Section 51C prescribes the procedure relating to demand of tax as detailed below-
* If the service of notice or order is stayed by an order of a Court or Tribunal, the period of such stay shall be excluded in computing the period of three or five years;
* If any Appellate Authority or Tribunal or Court concludes that the notice is not sustainable for the reason that the charge

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y the proper officer, the amount of interest and penalty shall stand modified accordingly, taking into account the amount of tax so modified;
* Interest on the tax short paid or not paid shall be payable whether or not specified in the order determining the tax liability;
* The adjudication proceedings shall be deemed to be concluded if the order is not issued within three years or as the case may be within five years;
* The above said provisions shall be application to the recovery of interest which has not been paid or partly paid or erroneously refunded.
Tax collected but not deposited with the Central or a State Government
Section 52(1) provides that every person who has collected from any other person any amount as representing tax and has not paid the same to the Central Government or a State Government, shall forthwith deposit the same to the credit of the Central or a State Government, regardless of whether the supplies in respect of which such amount was collected are

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.
Section 51(6) provides that the proper officer shall issue an order within one year from the date of issue of the notice.
Section 51(7) provides that where the issuance of order is stayed by an order the Court or the Tribunal the period of such stay shall be excluded in computing the period one year.
Section 51(8) provides that the proper officer, in his order, shall set out the relevant facts and the basis of the decision;
Section 51(9) provides that the amount paid to the credit of the Central or the State Government shall be adjusted against the tax payable, if any, by the person in relation to the supplies.
Section 51(10) provides that where any surplus is left after the adjustment the same shall either be credit to the Fund or refunded to the person, who has borne the incidence of such amount.
Section 51(11) provides that the person who has borne the incident of tax amount may apply for the refund of the same.
Tax wrongfully collected and deposited
Section 52 provides th

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DECLARED SERVICES & GST

DECLARED SERVICES & GST
By: – DR.MARIAPPAN GOVINDARAJAN
Service Tax
Dated:- 22-11-2016

The Finance Act, 1994 covers nearly 120 services in the service tax net up to the year 2012 during which negative list was introduced. As such all services except the services in the negative list and in the mega exemption list are liable for the levy of service tax. However, there are certain activities which are difficult to determine whether such activities would be classified as a service or not. Therefore the Government while introducing the negative list inserted a section in which certain services are declared as 'declared services'. It is the deeming fiction of law. It provides the lawmakers to declare any service as 'declared service'.
Section 65B(22) of the Finance Act,1994 defines the term 'declared service' as any activity carried out by a person for another person for consideration and declared as such under Section 66E.
Section 66E provides that the following shall co

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the expression "construction" includes additions, alterations, replacements or remodeling of any existing civil structure;
(c) temporary transfer or permitting the use or enjoyment of any intellectual property right;
* development, design, programming, customization, adaptation, up gradation, enhancement, implementation of information technology software;
* agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act;
* transfer of goods by way of hiring, leasing, licensing or in any such manner without transfer of right to use such goods;
* activities in relation to delivery of goods on hire purchase or any system of payment by installments;
* service portion in the execution of a works contract;
* service portion in an activity wherein goods, being food or any other article of human consumption or any drink (whether or not intoxicating) is supplied in any manner as a part of the activity;
* assignment by the Governm

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nsideration and whether or not in the course of furtherance of business; and
* a supply specified in Schedule I, made or agreed to be made without a consideration;
Section 3(2) provides that Schedules in respect of matters mentioned therein, shall apply for determining what is, or is to be treated as a supply of goods or a supply of services.
In Schedule II of Model GST Act, 2016, almost all the declared services in Section 66E of the Finance Act are found place, except the following-
* transfer of goods by way of hiring, leasing, licensing or in any such manner without transfer of right to use such goods;
* assignment by the Government of the right to use the radio-frequency spectrum and subsequent transfers thereof.(introduced with effect from 14.05.2016).
Point 5 in Schedule II provides that the following shall be treated as 'supply of service'-
* renting of immovable property;
* construction of a complex, building, civil structure or a part thereof, including a complex

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re;
(c) temporary transfer or permitting the use or employment of any intellectual property right;
* development, design, programming, customization, adaptation, up gradation, enhancement, implementation of information technology services;
* agreeing to the obligation to refrain from an act, or to tolerate an act or a situation or to do an act;
* works contract including transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
* transfer of right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; and
* supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption) where such supply or service is for cash, deferred payment or other valuable consideration.
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Cabinet Secretary Shri P.K. Sinha: Goods and Services Tax (GST) is an important milestone in the concept of cooperative federalism where the Centre and the States have come together to address an important national issue of complex indirect tax

Cabinet Secretary Shri P.K. Sinha: Goods and Services Tax (GST) is an important milestone in the concept of cooperative federalism where the Centre and the States have come together to address an important national issue of complex indirect tax regime in the country; Successful implementation of GST can lead to this model of cooperative federalism being replicated in other spheres
GST
Dated:- 19-11-2016

The Cabinet Secretary Shri Pradeep Kumar Sinha said that Goods and Services Tax (GST) is an important milestone in the concept of cooperative federalism where the Centre and the States have come together to address an important national issue of present complex indirect tax regime in the country. He said that the successful imp

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Government organizes a Seminar to familiarize the Senior Officers of different Departments of Government of India with important features of the 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

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Time and value of Supply under GST law

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

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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

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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

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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

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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

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APPEAL TO HIGH COURT AND SUPREME COURT UNDER MODEL ‘GST’ LAW

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

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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

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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

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Distribution of business amongst Benches.

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,

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APPEALS AND REVISION UNDER ‘SGST’ LAW

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

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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

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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

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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

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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

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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

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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

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GST 10 POINT SERIES ON EXISTING TAXPAYERS : MIGRATION TO GST PORTAL – Enrolment of existing taxpayers under GST

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

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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

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GST: 10 POINT SERIES ON TAX INVOICE

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.

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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.
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