Compendium of GST Brochures (updated as on November, 2022)
GST
Dated:- 24-11-2022
=============
Document 1
If the refund claim is less than Rs. 2 lakh, there is no need for the
claimant to furnish any documentary evidence to prove that he has
not passed on the incidence of tax to any other person. Refund of
input tax credit is allowed in case of exports or where the credit
accumulation is on account of inverted duty structure (i.e. where
the tax rate on output is higher than that on inputs), barring few
exceptions.
6. Demands
A new concept of sunset clause for tax disputes has been introduced
in GST. It provides that Adjudication Order shall be issued within 3
years of due date of filing of annual return in normal cases and the
time limit is 5 years (from the due date of filing of annual return)
in fraud/suppression cases. Show Cause Notice will have to be
issued at least 3 months prior to the time limit prescribed for issue
of adjudication order in normal c
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ance Ruling can be sought not only for new activities
but also for existing activities. The facility of appeal,
which was not there under the earlier Central laws, has
been provided in the GST Law.
(c) The applicants or the Department, if aggrieved by the
Advance Ruling, would henceforth get the opportunity
to file an appeal before the Appellate Authority of
Advance Ruling. Advance Ruling can be obtained more
(a) Electronic invoicing system has been introduced for
taxpayers with Aggregate Annual Turnover of more than
500 Cr from 01st October, 2020 for B2B transactions
and for export invoices. The same was extended for
taxpayers with Aggregate Annual Turnover of more than
* 100 Cr from 01st January, 2021. Further, the same has
been extended for taxpayers with Aggregate Annual
Turnover of more than 50 Cr from 01st April, 2021, and
for taxpayers with Aggregate Annual Turnover of more
than 20 Cr from 01st April, 2022 and for taxpayers with
Aggregate Annual Turnover of mor
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s on:
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Ministry of Finance
Government of India
756
Azadi Ka
Amrit Mahotsav
GST
GOODS AND SERVICES TAX
Overview
of GST
(Updated as on November 2022)
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GOVERMENT OF INDIA
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Directorate General of Taxpayer Services
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
www.cbic.gov.in
6
Overview of GST
The salient features of GST are as under:
(a) GST is applicable on the supply of goods or services as
against the earlier concepts of tax on the manufacture
or sale of goods or provision of services. It is a
destination-based consumption tax. This means that
tax would accrue to the State or the Union Territory
where the consumption takes place.
(b) GST applies to all goods other than alcoh
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e has been formulated for
small businessmen being supplier of goods
and supplier of restaurant services. Under the
scheme, person with Aggregate Annual Turnover up
to 1.5 Cr (*75 Lakh in States of Arunachal Pradesh,
Manipur, Meghalaya, Mizoram, Nagaland, Sikkim,
Tripura and Uttarakhand) needs to pay tax equal
to 1% to 5% on his Aggregate Annual Turnover and
needs to file his returns annually with quarterly
payment from FY 2019-20.
2
â⬢
Composition scheme has been made available
for suppliers of services (to those who are not
eligible for the Composition Scheme mentioned
in (a) above) with a tax rate of 6% (3% CGST + 3%
SGST) having an Aggregate Annual Turnover in
the preceding FY up to 50 Lakh. They would be
liable to file one Annual Return with quarterly
payment of taxes. This has been made effective
from 01st April, 2019.
A taxpayer opting for composition levy is not
allowed to collect any tax from his customers
nor is he entitled to claim any input tax
c
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of CGST and SGST or UTGST,
as the case may be, in any order. Further, input tax
credit on account of CGST, SGST or UTGST shall be
utilised towards payment of IGST, CGST, SGST or
UTGST, as the case may be, only after the input tax
credit available on account of integrated tax has first
been utilised fully.
(g) GST is largely technology-driven. It reduces the
human interface to a great extent and this would
3
lead to speedy decisions.
(h) GST has given a major boost to the 'Make in India'
initiative of the Government of India by making
goods and services produced in India competitive in
the National as well as International market. Also, all
imported goods are charged Integrated Tax (IGST)
which is equivalent to Central GST + State GST. This
brings equality with taxation on domestic products.
(i) Under the GST regime, Exports and supplies to SEZ
are treated as zero-rated supplies. This ensures
boosting of Indian exports in the international
market thus improving the
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The physical interface between the taxpayer and the tax
authorities is minimal under GST. Certain important provisions
in this regard are as under:
(a) There is cross-empowerment of officers belonging
to Central and State Governments. Officer of CGST
have been empowered to act as proper officer of
SGST and vice versa. The taxpayer has to interact
with only one authority.
4
(b) Registration is granted online and shall be deemed to
have been granted if no deficiency is communicated
to the applicant within seven working days by
the tax administration which has been allotted
the examination of the application. If Aadhaar
authentication is not done by the applicant or if the
authentication fails, registration would be granted
after physical verification of business premises
within 30 days.
(c) Taxable person shall himself assess the taxes payable
(self-assessment) and credit it to the account of the
Government. The return filed by the tax payer would
be treated as sel
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Input Service
Distributor (ISD).
Refund
Time limit for claiming online refund has been kept at two
years. Refund is granted within 60 days from the date of
receipt of complete application. Interest is payable if refund
is not sanctioned within the stipulated period of 60 days.
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Benefits of GST
GST
Benefits of GST
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Ministry of Finance
Government of India
75
Azadi Ka
Amrit Mahotsav
GST is largely technology driven. The interface of the
taxpayer with the tax authorities is through the common
portal (GSTN). There are simplified and automated
procedures for various processes such as registration,
returns, refunds, tax payments, etc. All processes, be it
of applying for registration, filing of returns, payment of
taxes, filing of refund claims etc., are online through GSTN.
The input tax credit is verified online. Electronic matching
of input tax credit across India makes the process more
transpa
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INGS
BENEFITS
FOR ALL
7
b
Nation
Tax
Market
ST
5 years of GST
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Published by:
Directorate General of Taxpayer Services,
C.R. Building, New Delhi-110109
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GST
GOODS AND SERVICES TAX
BENEFITS
(Updated as on November 2022)
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CT TAXES AND CL
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GOVER INDIA
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Directorate General of Taxpayer Services
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
www
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ing a set-off of prior-stage
taxes for the transactions across the entire value chain,
GST mitigates all the ill effects of cascading and thereby
improves competitiveness in the markets, in India and
across globe.
GST is a destination based consumption tax. It has been
designed in such a manner that tax is collected at every
stage, with the credit of tax paid at the previous stage
available to set off against the tax to be paid at the stage
of transaction, thereby eliminating cascading effect of
taxes on prices of goods and services. This eradicates
tax on tax and allows cross utilization of input tax credit
which benefit the business and commerce by making
the entire supply chain tax neutral.
GST has given a major boost to the 'Make in India'
initiative of the Government by making goods or
services produced or provided in India competitive
in the national and international markets. Further,
all imported goods are being charged integrated tax
(IGST) which is more or
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o visit
the office for the above purpose.
GST has brought buoyancy to the Government Revenue
by widening the tax base and improving the taxpayer
compliance.
GST prevents cascading of taxes by providing a
comprehensive input tax credit mechanism across
the entire supply chain. Such a seamless availability
of Input Tax Credit across goods or services at every
stage of supply has enabled streamlining of business
operations. The national e-way bill for movement of
goods anywhere in India without any barrier has unified
the all India supply chain mechanism.
Uniform GST rates for goods and services have reduced
the incentive for evasion by eliminating rate arbitrage
between neighbouring States and that between intra
and inter-State sales.
Harmonization of laws, procedures and rates of tax has
made compliance easier and simple. There are common
definitions, common forms/ formats, common interface
through common portal (GSTN) resulting in efficiencies
and synergies across
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s of GST
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GST
GOODS AND SERVICES TAX
Latest Updates
in GST
(Updated as on November 2022)
Published by:
Directorate General of Taxpayer Services,
C.R. Building, New Delhi-110109
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RECT TAXES AND CUSTO
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FINDIA
GOVERNMENT OF
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Directorate General of Taxpayer Services
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
www.cbic.
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ffect from 01st July, 2017
has been made in Section 50 of CGST Act, 2017 by Finance
Act, 2022 notified vide Notification No. 09/2022-Central Tax
dated 05.07.2022 to provide that interest is required to be
paid on the wrongly availed ITC only when the same has
been availed as well as utilized. CGST Rules, 2017 have also
been amended vide Notification No. 14/2022-Central Tax
dated 05.07.2022 to provide for the manner of calculation
of interest under Section 50 of CGST Act.
(b) In addition to this, rate of interest on wrongly availed and
utilized ITC has also been reduced to 18% from 24% with
retrospective effect from 01st July, 2017 by Finance Act,
2022.
(c) Circular No 162/18/2021-GST dated 25.09.2021 has been
issued to clarify that:
(i) the term “subsequently heldâž covers both
the cases where the inter-state or intra-
state supply, is either subsequently found by
taxpayer himself as intra-state or inter-state
respectively or where it is subsequently held
by the
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d under Section 54(3) of the
IGST Act from availment of refund of accumulated
ITC. The goods, which are not subject to any export
duty and having NIL rate specified in schedule or any
customs notification, would be out of restriction
provided under section 54(3) of the CGST Act.
Clarification in respect of refund under Section 77 of CGST Act
Section 19 of IGST Act where an intra state supply is subsequently
held as inter-state supply and vice versa:
(a) Section 77 of CGST Act provides for refund of amount, paid
as CGST and SGST in respect of supplies made considering
intra-state supply, which are subsequently held as inter-
state supply. Similar provision exists in Section 19 of IGST
Act. Disputes have been raised regarding time limit for
filing such refunds.
(b) CGST Rules has been amended vide Notification No.
35/2021-Central Tax dated 24.09.2021, and Rule 89(1A) has
been inserted in CGST Rules to provide:
(i) Procedure for filing such refund claims;
(ii) Such refu
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ide
Notification No. 14/2022-Central Tax dated 05.07.2022 to
provide for transmission of such IGST refund claims on
the portal in a system generated FORM GST RFD-01 to
the jurisdictional GST authorities for processing in a time-
bound manner.
Other facilitation measures:
(a) UPI & IMPS has been provided as an additional mode for
payment of Goods and Services Tax to taxpayers under
Rule 87(3) of the CGST Rules, 2017 to facilitate taxpayers
and to further encourage digital payment.
(b) Threshold for mandatory issuance of e-invoice has been
reduced to 20 Cr from 01st April, 2022. This threshold limit
is further reduced to 10 Cr with effect from 01.10.2022.
Data from e-invoice is auto populated in FORM GSTR-
1 & FORM GSTR-3B of the taxpayer, thereby easing the
process of return filing by reducing the time taken in filing
the returns.
(c) Amendment has been made in CGST Act, 2017 by Finance
Act, 2022 notified vide Notification No. 09/2022-Central
Tax dated 05.07.2022 to
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various issues to facilitate trade:
(a) Following circulars have been issued to remove ambiguity
and to avoid any legal disputes on various issues:
â⬢ Clarification has been issued vide Circular No.
173/05/2022-GST dated 06.07.2022 clarifying the issue
of claiming refund under inverted duty structure
where the supplier is supplying goods under some
concessional notification.
â⬢ Clarification has been issued vide Circular No.
172/04/2022-GST dated 06.07.2022 clarifying the
following GST related issues:
(i) To provide the clarification that ITC is not barred in
cases where employers are providing goods and
services to their employees which are obligatory for
them under any law in force for the time being.
(ii) To provide the clarification that perquisites provided
by the employer to the employee in terms of
contractual agreement entered into between the
employer and the employee, will not be subjected
to GST when the same are provided in terms of the
contra
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ervices' as per the present provisions
of the IGST Act.
Clarification relating to export of services- condition (v) of the
Section 2(6) of the IGST Act, 2017 (establishment of distinct
person):
Due to ambiguity in interpreting the term “establishment of
distinct person” in Explanation 1 under Section 8 of the IGST Act,
2017, Circular No. 161/17/2021-GST dated 20.09.2021 has been
issued to clarify that
â⬢
A person incorporated in India under the Companies
Act, 2013 and a foreign company, i.e. a person
incorporated under the laws of any other country are to
be treated as separate legal entities and would not be
considered merely establishments of distinct persons
under Explanation 1 of Section 8 of IGST Act, 2017.
Supply between such persons would not be barred by
the condition (v) of the sub-section (6) of the section 2
of the IGST Act 2017 for being considered as export of
services.
Clarification on various issues in GST:
(a) Circular No. 160/16/2021-GST dated
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rtered Accountant/ Cost Accountant. This
amendment is applicable for the Annual return for the FY
2020-21.
(b) The above changes have been notified w.e.f. 01st April,
2021.
(c) Requirement of furnishing annual return in FORM GSTR-9
has been waived for the taxpayers with Aggregate Annual
Turnover up to 2 Cr for financial year 2020-21. This waiver/
exemption has been further extended for FY 2021-22.
(d) Requirement of furnishing reconciliation statement in
FORM GSTR-9C has been waived for the taxpayers with
Aggregate Annual Turnover upto Rs.5 Cr for FY 2020-21.
Reduced frequency of filing ITC-04:
(a) Presently, taxpayers are required to file FORM GST ITC-04,
on quarterly basis, containing details of all goods sent to
job worker and received from job worker.
(b) Amendment in Rule 45(3) of CGST Rules 2017 has been
made so as to allow:
Taxpayers, whose annual aggregate turnover in
preceding financial year is above 5 Cr, shall furnish
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made by utilization of the amount
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ng
of refund application in FORM GST RFD-01 till the
date of issuance of Deficiency Memo (DM) in FORM
GST RFD-03, for the purpose of computation of time,
within which the refund claim can be filed, i.e. for
limitation of time in respect of such fresh refund
claim filed after rectification of deficiencies.
This will help taxpayers in filing such fresh refund
claims after removing deficiencies, without getting
time barred due to time taken in issuance of
deficiencies by the tax officers.
Amnesty Scheme to provide relief to taxpayers regarding
late fee for pending returns:
(a) To provide relief to the taxpayers, especially smaller
taxpayers, from high amount of late fee accumulated
on pending GSTR-3B returns, a late fee amnesty
scheme has been brought out in respect of pending
returns in FORM GSTR-3B for the tax periods from
July 2017 to April 2021.
5
(b) Late fee has been reduced / waived in respect of
pending returns in FORM GSTR3B for the tax periods
from July 201
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en capped, per return,
as below:
(i) For taxpayers having nil tax liability in GSTR-
3B or nil outward supplies in GSTR-1, the late
fee has been capped at Rs. 500 (Rs. 250/- CGST +
*250/- SGST) per return
(iii) For other taxpayers:
For taxpayers having Annual Aggregate
Turnover (AATO) in preceding year up
to 1.5 Cr, late fee has been capped to
a maximum of 2000/- (1,000/- CGST +
1,000/- SGST) per return;
â⬢
For taxpayers having AATO in preceding
year between 1.5 Cr to 5 Cr, late fee has
been capped to a maximum of Rs.5,000/- (*
2,500/- CGST +2,500/- SGST) per return;
For taxpayers having AATO in preceding
year above 5 Cr, late fee has been capped
to a maximum of Rs.10,000/- (Rs. 5,000/- CGST
+ Rs. 5,000/- SGST) per return.
The late fee for delay in furnishing of FORM GSTR-
4 by composition taxpayers has been capped to
500/- (250/- CGST + Rs.250/- SGST) per return, if tax
liability is nil in the return, and Rs.2,000/- (Rs. 1,000/-
CGST + Rs. 1,000/- SGST) p
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ient
has defaulted in furnishing returns for 2 or more tax
periods.
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(c) Every Composition taxpayer has to furnish a quarterly
statement containing the details of payment of self-assessed
tax in FORM GST CMP-08, till the 18th day of the month
succeeding such quarter.
(d) The taxpayer need to furnish a yearly return in FORM GSTR-4,
till the 30th day of April following the end of such financial year.
Action for wrongly opting the scheme or for contravention of any
provision of the scheme:
(a) In the scenario, when the proper officer has reason to believe
that the registered person has wrongly opted for the scheme
or he has contravened the provisions of the scheme, then he
will seek a reply by issuing a show cause notice to such person
in the FORM GST CMP-05. This notice is to be replied within
15 days of receipt of the same. Thereafter within 30 days of
receipt of reply, officer has to issue an order in FORM GST
CMP-07, either accepting the reply or denying the opt
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y scheme,
quarterly payment of tax and yearly filing of return have been
prescribed. This will ease the compliance burden for SMEs,
and they can focus more on their business rather than getting
occupied in compliance procedures.
(b) Reduce tax liability: Another advantage of being registered
with Composition Levy scheme is the rate structure. While
most of the services fall under either 12% or 18% GST bracket,
Composition service providers need to pay only 6% of supplies
made by them.
6
(c) High Liquidity: For normal taxpayers, most of the working
capital is blocked as Input Tax Credit because the taxpayer can
avail ITC only if his supplier has filed the return. The supplier has
to pay tax at standard rate and the Credit of Input Tax will be
availed only when his supplier files the return. In Composition
Levy scheme, the taxpayer need not worry about his supplier
filing return as he cannot take the credit and will pay tax at
nominal rate.
Limitations of GST Compositi
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Tax has the potential to boost revenue for the
government, lower the budget deficit, which means more funds will
be generated to spend on the welfare of the society and people.
There will always be a section of traders, dealers or taxpayers who will
find it difficult to maintain books of accounts or fulfil the compliance
requirements of tax laws. This may happen due to the small size of
their business or due to the nature of their business. To give benefit
to these businesses, Composition Levy scheme has been launched for
such small taxpayers.
The scheme is quite beneficial to small suppliers and intra-state local
suppliers as it prevents them from various procedural compliances
and gives a hassle free working environment. In pre-GST era, to make
compliances better for small businesses, States have provisions in
their VAT law about the Composition Levy scheme. Similarly, even in
GST, Composition Levy scheme has been introduced to safeguard the
interests of small busines
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Services
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
www.cbic.gov.in
Composition Levy Scheme under GST law
The Composition Levy is an alternative method of levy of tax designed for
small taxpayers whose turnover is up to prescribed limit. The objective
of Composition Levy scheme is to bring simplicity, ease the compliance
burden and reduce cost of compliance for the small taxpayers. The
scheme is optional. It essentially provides for a turnover tax regime for
such taxpayers, with facility for filing of return on annual basis along
with quarterly payment of tax. Under this scheme, a registered taxable
person, whose Aggregate Annual Turnover has not exceeded
1.50 Cr
in case of goods (Rs. 75 Lakh in case of Uttarakhand and 7 North Eastern
States) in the previous financial year, may opt for this scheme.
Composition Levy scheme has been made available for suppliers of
services (to those who are otherwise not eligible under Section 10(1)
of the CGST Act) with a tax rate of 6%
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rnover is computed on All India basis for a person
having same Permanent Account Number (PAN). It is sum of value of all
outward supplies falling in the following four categories:
(a) Taxable supplies;
(b) Exempt supplies;
(c) Exports of goods/services;
(d) Inter-state supplies;
but excludes:
(e) the value of inward supplies on which tax is payable by a person
on reverse charge basis;
(f) taxes including cess paid under GST law;
(g) the value of exempt supply of services provided by way
of extending deposits, loans or advances in so far as the
consideration is represented by way of interest or discount.
2
Registration and Intimation under the scheme:
(a) Registration under GST law is compulsory for opting for this
scheme.
(b) A person who was not registered under existing law but applies
for fresh registration may opt for the scheme by providing
necessary information under Part-B of FORM GST REG-01.
(c) Any registered person who wants to opt for Composition Levy
h
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on engaged in manufacturing of goods notified under
Section 10 (2) (e) of the CGST Act 2017.
Rate of Tax under the scheme:
There are different rates prescribed for three different category of
suppliers.
(a) An eligible manufacturer has to pay 1% (0.5% CGST + 0.5% SGST/
UTGST) of turnover in a state or Union Territory, as the case may
be.
(b) All eligible service providers (or goods and service suppliers) have
to pay 6% (3% CGST + 3% SGST / UTGST) of turnover in a State or
Union Territory, as the case may be.
(c) An eligible person engaged in making supplies mentioned in
clause (b) of para 6 of Schedule II of the CGST Act (provider of
restaurant Service) has to pay 5% (2.5% CGST + 2.5% SGST/UTGST)
of turnover in a state or Union Territory, as the case may be.
(d) All other eligible suppliers (i.e. traders) have to pay 1% (0.5% CGST
+ 0.5% SGST/UTGST) of the taxable turnover in a State or Union
Territory, as the case may be.
Bill of Supply:
A taxable person opting for
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manner;
(b) pay all taxes on purchases including taxes to be paid on reverse
charge basis, if any;
(c) don't claim Input Tax Credit of purchases;
(d) mention the words “Composition Taxable Person” on every
notice board or signboard displayed at the prominent place at his
every place of business;
(e) withdraw from the scheme if not eligible.
(c) A person engaged in providing inter-state supply of goods and Validity of the Composition Levy scheme:
services or both;
(d) A person engaged in supply of non-taxable goods i.e. goods
which are not taxable under GST law;
(e) A person engaged in supply of goods through an Electronic
Commerce Operator (ECO) who is required to collect Tax at
source under Section 52 of the CGST Act;
3
A person opting for the Composition Levy scheme can continue to pay tax
under the said scheme as long as he/she satisfies the eligibility criteria and
conditions related to the scheme.
4
Conditions which may render a person ineligible for the schem
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r finished goods held in stock by
him on the date on which the option is withdrawn. The said
statement has to be submitted on the common portal within
30 days from the date of withdrawal.
(e) He shall be entitled to take credit of input tax in respect of
inputs held in stock, inputs contained in semi-finished or
finished goods held in stock and on capital goods on the day
immediately preceding the date from which he becomes
liable to pay tax as normal taxpayer under Section 9 of the
CGST Act, 2017.
Filing of Intimation / Statement / Return:
(a) The eligible existing registrants eligible can opt in Composition
Levy scheme by submitting FORM GST CMP 02 on common
portal. The new registrant can opt in Composition Levy
scheme for services at the time of submitting application for
registration in FORM GST REG 01 on common portal.
(b) At the time of opt in Composition Levy scheme by existing
taxpayer, a statement in FORM GST ITC 03 need to be filed
by him for reversing the c
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turn in FORM GSTR-3B, it is found that
in any or both of the first two months of the quarter, the
tax liability net of available credit on the supplies made /
received was higher than the amount paid in challan,
then, no interest would be charged provided they deposit
system calculated amount for each of the first two months
and discharge their entire liability for the quarter in the
FORM GSTR-3B of the quarter by the due date.
In case such payment of tax by depositing the system
calculated amount in FORM GST PMT-06 is not done by due
date, interest would be payable at the applicable rate, from
the due date of furnishing FORM GST PMT-06 till the date
of making such payment.
Further, in case FORM GSTR-3B for the quarter is furnished
beyond the due date, interest would be payable as per the
provisions of Section 50 of the CGST Act on the tax liability
net of ITC.
(b) For registered person making payment of tax by opting Self-
Assessment Method: Interest amount would be
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************
1 of
GST
QRMP Scheme
Nation
Tax
Market
ST
5 years of GST
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Published by:
Directorate General of Taxpayer Services,
C.R. Building, New Delhi-110109
Ministry of Finance
Government of India
75
Azadi Ka
Amrit Mahotsav
GST
GOODS AND SERVICES TAX
QRMP
Scheme
(Updated as on November 2022)
6
7
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@cbic_india
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@CBIC INDIA
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CT TAXES AND C
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GOVERNO INDIA
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Directorate General of Taxpayer Services
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
www.cbic.gov.in
QRMP Scheme
An introduction:
As a trade facilitat
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e Annual Turnover exceeds
5 Cr during any quarter in the current financial year, the registered
person shall not be eligible for the Scheme from the next quarter.
Eligibility for the Scheme:
(b)
be available from first day of second month of preceding quarter to
the last day of the first month of the quarter.
(d) Registered persons are not required to exercise the option every
quarter. Where such option has been exercised once, they shall
continue to furnish the return as per the selected option for future
tax periods, unless they revise the said option.
(e)
(f)
(g)
All persons who have obtained registration during any quarter or
the registered persons opting out from paying tax under Section
10 of the CGST Act during any quarter shall be able to opt for the
Scheme for the quarter for which the opting facility is available on
the date of exercising option.
Such registered person, whose Aggregate Annual Turnover crosses
*5 Cr during a quarter in current financial yea
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st month of the quarter.
In order to exercise this option, the registered person must have
furnished the last return, as due on the date of exercising such
option.
For example: A registered person intending to avail the Scheme
for the quarter 'July to September' can exercise his option during
1st of May to 31st of July. If he is exercising his option on 27th July
for the quarter (July to September), in such case, he must have
furnished the return for the month of June which was due on
22nd/24th July.
(c) Similarly, the facility for opting out of the Scheme for a quarter will
2
CGST Act:
(a)
(b)
The registered person opting for the Scheme would be required to
furnish the details of outward supply in FORM GSTR-1 quarterly as
per the Rule 59 of the CGST Rules.
For each of the first and second months of a quarter, such a
registered person will have the facility (Invoice Furnishing Facility-
IFF) to furnish the details of such outward supplies to a registered
person, as
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esires to avail ITC in
that month itself. Details of these two invoices may be furnished
using IFF. The details of the remaining 8 invoices shall be furnished
in FORM GSTR-1 of the said quarter. The two invoices furnished in
IFF shall be reflected in FORM GSTR-2B of the concerned recipient
of the first month of the quarter and remaining eight invoices
furnished in FORM GSTR-1 shall be reflected in FORM GSTR-2B of
the concerned recipient of the last month of the quarter. The said
facility would however be available, say for the month of July, from
1st August till 13th August. Similarly, for the month of August, the
said facility will be available from 1st September till 13th September.
It is re-iterated that the IFF is not mandatory and is only an optional
facility made available to the registered persons under the QRMP
Scheme.
The details of invoices furnished using the IFF in the first two months
are not required to be furnished again in FORM GSTR-1. Accordingly,
the d
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tal for generating a pre-filled challan in FORM GST PMT-06
for an amount equal to thirty-five per cent of the tax paid in
cash in the preceding quarter where the return was furnished
quarterly; or equal to the tax paid in cash in the last month
4
(b)
(c)
of the immediately preceding quarter where the return
was furnished monthly.
Monthly tax payment through this method would not
be available to those registered persons who have
not furnished the return for a complete tax period
preceding such month. A complete tax period means
a tax period in which the person is registered from the
first day of the tax period till the last day of the tax
period.
Self-Assessment Method: The said person, in any case,
can pay the tax due by considering the tax liability on
inward and outward supplies and the input tax credit
available, in FORM GST PMT-06. In order to facilitate
ascertainment of the ITC available for the month, an
auto-drafted input tax credit statement has been made
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the taxpayer for any other purpose till the filing of
return for the quarter.
Quarterly filing of FORM GSTR-3B:
Such registered persons would be required to furnish FORM GSTR-
3B, for each quarter, on or before 22nd or 24th day of the month
succeeding such quarter. In FORM GSTR-3B, they shall declare the
supplies made during the quarter, ITC availed during the quarter
5
(e) Charging of interest on net cash liability w.e.f. 01.07.2017.
Council's decision in its 45th meeting, to apply the same for
ineligible ITC availed and utilized.
(f) Requirement of filing FORM GST ITC-04 under Rule 45 (3) of the
CGST Rules has been relaxed as under:
â⬢
â⬢
Taxpayers whose Aggregate Annual turnover in
preceding financial year is above 5 Cr shall furnish
FORM ITC-04 once in six months;
Taxpayers whose Aggregate Annual turnover in
preceding financial year is upto Rs. 5 Cr shall furnish
FORM ITC-04 annually.
(g) Export related clarifications have been issued vide Circulars
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ND CUS
1 Yor
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GOVERNMENT OF
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INDIA
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Directorate General of Taxpayer Services
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
www.cbic.gov.in
Policy Initiatives For MSMEs
1. In general, GST Law provides for beneficial treatment of
small taxpayers through various provisions of the Act.
(a) No registration required for inter-state and intra-state supply
of services upto Rs. 20 Lakh (Rs. 10 Lakh for States of Manipur,
Mizoram, Nagaland and Tripura).
(b) No registration required for intra-state supply of goods upto
40 Lakh (20 Lakh in the States of Arunachal Pradesh,
Manipur, Meghalaya, Mizoram, Nagaland, Puducherry,
Sikkim, Telangana, Tripura and Uttarakhand) w.e.f.
01.04.2019.
(c) Tax on advance received for supply of goods has been
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GSTN.
(h) Grievance Redressal Committees (GRC) have been
constituted at Zonal/State level with both CGST and SGST
officers including representatives of trade and industry and
other GST stakeholders (GST practitioners and GSTN etc.).
These committees addresses grievances of specific/ general
nature of taxpayers at the Zonal/State level.
2. Recent GST and Policy Initiatives for MSME Sector:
(a) QRMP Scheme for small taxpayers: A scheme of quarterly
filing and monthly payment (QRMP) has been introduced w.e.f.
01st January 2021 where the small taxpayers with Aggregate
Annual Turnover up to 5 Cr have an option to file returns on
quarterly basis, instead of monthly return. Number of returns in
a year reduced from 24 earlier to 8 now for such taxpayers. This
scheme is available to approx. 89 % of the taxpayers registered
under GST.
(b) To reduce burden of late fee on smaller taxpayers, the upper cap
of late fee has been rationalized to align late fee with tax liability/
turn
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,000/- (1,000/- CGST + Rs. 1,000/- SGST) per return
for others.
Late fee payable for delayed furnishing of FORM GSTR-
7 reduced to 50/- per day (25/- CGST +Rs.25/- SGST)
and capped to a maximum of 2,000/- (1,000/- CGST +
1,000/- SGST) per return.
(c) COVID related relaxations for smaller taxpayers having AATO
upto 5 Cr have been provided for months of March, April and
May, 2021 as follows:
â⬢ Reduction in Interest: Nil rate of interest for the first 15 days
from the due date of payment of tax, 9% for the next 45 days
/ 30 days / 15 days for the period March 2021/April 2021/May
2021
â⬢ Waiver of late fee: Late fee waived for 60 days in respect of
the returns in FORM GSTR-3B furnished beyond the due date
for tax periods March 2021. The same was waived for 45 days
and 30 days for April 2021 and May 2021 respectively
(d) Simplification of Annual Return:
â⬢
â⬢
Exemption from filing annual return in FORM GSTR-9 for FY
2021-22 has been provided to taxp
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d to the extent of the net tax liability i.e.
after considering the due eligible ITC. [Ministry of Finance Circular No. 71/45/2018-
GST dated 26.10.2018].
Registration:
A casual taxable person has to apply for registration at least five days prior to
the commencement of business. There is no special form to register as a casual
taxable person. The normal FORM GST REG-01 which is used by other taxable
persons can be used for obtaining registration by casual taxable person also. A
casual taxable person, before applying for registration, declare his Permanent
Account Number, mobile number, e-mail address, State or Union territory in
Part A of FORM GST REG-01 on the common portal, either directly or through a
Facilitation Centre notified by the Commissioner.
The Permanent Account Number is validated online by the common portal from
the database maintained by the Central Board of Direct Taxes. The mobile number
declared is verified through a one-time password sent to the said
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after the said
deposit appears in his electronic cash ledger. The amount deposited is credited
to the electronic cash ledger of casual taxable person. On depositing the amount,
an acknowledgement is issued electronically to the applicant in FORM GST
REG-02.
The casual taxable person can make taxable supplies only after the issuance of
the certificate of registration. The certificate of registration is valid for the period
specified in the application for registration or ninety days from the effective date
of registration, whichever is earlier.
In case the casual taxable person intends to extend the period of registration
indicated in his application of registration, an application in FORM GST REG-11
shall be submitted electronically through the Common Portal, either directly or
through a Facilitation Centre notified by the Commissioner, before the end of the
validity of registration granted to him. The validity period of ninety days can be
extended by a further period not
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STR-3B giving the summary of supplies along with payment of
tax.
However, a casual taxable person shall not be required to file any annual return as
required by a normal registered taxpayer.
Refund by Casual taxable person:
The casual taxable person is eligible for the refund of any balance of the advance
tax deposited by him after adjusting his tax liability. The balance advance tax
deposit can be refunded only after all the returns have been furnished, in respect
of the entire period for which the certificate of registration was granted to him
had remained in force.
************
GST
Casual taxable person
Nation
Tax
Market
ST
5 years of GST
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Published by:
Directorate General of Taxpayer Services,
C.R. Building, New Delhi-110109
@cbic_india
@cbic
Follow us on:
f @c
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icraft
goods) making taxable supply in India has to compulsorily take registration.
There is no threshold limit for registration. Casual Taxable persons making supply
of specified handicraft goods need to register if their aggregate turnover crosses
*20 Lakh (10 Lakh for in case of Special Category States, other than the State
of Jammu and Kashmir). A casual taxable person cannot exercise the option to
pay tax under composition levy. He has to apply for registration at least five days
prior to commencing his business in India. The specified handicraft goods are as
under:
7.
4601 and
4602
Mats, matting and screens of vegetable
27.
7117
material, basketwork, wickerwork and other
articles of vegetable materials or other plaiting
material, articles of loofah (including of
bamboo, rattan, canes and other natural fibres,
dry flowers (naturally dried), articles thereof,
ringal, raambaan article, shola items, Kouna/
chumthang (water reeds) crafts, articles of
Water hyacin
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Paper mache articles
Textile (handloom products)
50, 58, 62,
63
10.
50, 52, 54
32
9405 10
11.
57
TABLE A: Specified handicraft goods as per Notification No.
21/2018-Central Tax (Rate) dated 26.07.2018 as amended, read with
Notification No. 56/2018-Central Tax dated 23.10.2018
Handmade carpets and other handmade textile
floor coverings (including namda/gabba)
33
9401 50,
Handcrafted lamps (including panchloga lamp)
Furniture of bamboo, rattan and cane
11.
5605
12.
57
9403 80
13.
58
12.
5804 30 00
Handmade lace
34
9503
13.
5805
Hand-woven tapestries
S.
Chapter,
No.
Heading,
Subheading
or Tariff
item
1.
3406
2.
4202 22,
4202 29,
Description of Goods
14.
5808 10
Hand-made braids and ornamental trimming in
the piece
35 9504
Dolls or other toys made of wood or metal
or textile material [incl wooden toys of
sawantwadi, Channapatna toys, Thanjavur doll]
Ganjifa card
14.
61, 62, 63
Theatre costumes
15.
5705, 9404
16.
17.
6403, 640
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ved stone products (including statues,
statuettes, figures of animals, writing sets,
ashtray, candle stand)
Stones inlay work
Pottery and clay products, including terracotta
6913, 6914
38
9701
4202 39
19.
6815 99 90
Stone art ware, stone inlay work
Hand paintings drawings and pastels (including
Mysore painting, Rajasthan painting, Tanjore
painting, Palm leaf painting, basoli etc.)
20.
7418
21.
8306
3.
4416,
4421 99 90
Carved wood products, art ware/decorative
articles of wood (including inlay work, casks,
barrel, vats)
20.
6912 00 10
Tableware and kitchenware of clay and
39 9703
6912 00 20
terracotta, other clay articles
Original sculptures and statuary, in metal, stone
or any other material
Metal table and kitchen ware (copper, brass
ware)
Metal statues, images/statues vases, urns and
crosses of the type used for decoration of
metals of Chapters 73 and 74
22.
8306
Metal bidriware
21.
6913 90 00
4.
4414
Wooden frames for painting, photograph
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filigree work
3.
4419
Carved wood products (including table and
Horn and bone products
Conch shell crafts
Bamboo furniture, cane/Rattan furniture
Dolls and toys
Folk paintings, madhubani, patchitra,
Rajasthani miniature
kitchenware)
GST
Non-Resident
Taxable Person
à ¤¸à ¤¤à ¥Âà ¤¯à ¤®à ¥â⬡à ¤µ à ¤Åâà ¤¯à ¤¤à ¥â⬡
Ministry of Finance
Government of India
7556
Azadi
Ka
Amrit Mahotsav
Nation
Tax
Market
1ST
5 years of GST
à ¤â⬢à ¥Âà ¤ââ¬Å¡Ã ¤Åâà ¥ââ¬, à ¤¦à ¥â⬡à ¤¶ à ¤â⬢à ¥â⬡ à ¤¸à ¤°à ¥Âà ¤µà ¤¾à ¤ââ¬Å¡Ã ¤ââ¬âà ¥ââ¬Ã ¤£ à ¤µà ¤¿à ¤â⬢à ¤¾à ¤¸ à ¤â⬢à ¥ââ¬
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GST
GOODS AND SERVICES TAX
Non-Resident
Taxable Person
(Updated as on November 2022)
Published by:
Directorate General of Taxpayer Services,
C.R. Building, New Delhi-110109
Follow us on:
@cbic_india
f@cbicindia
@cbic
O@cbicindia
@CBIC INDIA
à ¤â⬦à ¤ªà ¥Âà ¤°à ¤¤à ¥Âà ¤¯à ¤â⬢à ¥Âà ¤·
à ¤â⬢à ¤Â
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tax under composition levy. He has to apply for
registration at least five days prior to commencing his business
in India using a valid passport (and need not have a PAN number
in India). A business entity incorporated or established outside
India, has to submit the application for registration along with
its tax identification number or unique number on the basis of
which the entity is identified by the Government of that country
or its Permanent Account Number, if available.
Registration: A non-resident taxable person has to apply for
registration in Form GST REG-09 for taking registration. He is
not required to apply in normal application for registration being
filed by other taxpayers. A non-resident taxable person has to
electronically submit an application, along with a self-attested
copy of his valid passport, for registration, duly signed or verified
through EVC, in FORM GST REG-09, at least five days prior to the
commencement of business at the Common Portal ei
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on is sought. The registration certificate shall
be issued electronically only after the said deposit appears in his
electronic cash ledger. The amount deposited shall be credited
to the electronic cash ledger of the non-resident taxable person.
The non-resident taxable person can make taxable supplies
only after the issuance of the certificate of registration. The
certificate of registration shall be valid for the period specified in
the application for registration or ninety days from the effective
date of registration, whichever is earlier.
In case the non-resident taxable person intends to extend the
period of registration indicated in his application of registration,
an application in FORM GST REG-11 shall be submitted
electronically through the Common Portal, either directly or
through a Facilitation Centre notified by the Commissioner,
before the end of the validity of registration granted to him.
The validity period of ninety days can be extended by a further
pe
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of the validity period of registration,
whichever is earlier.
Refund: The amount of advance tax deposited by a non-resident
taxable person, will be refunded only after the person has
furnished all the returns required in respect of the entire period
for which the certificate of registration granted to him had
remained in force. Refund can be applied in the serial no. 13 of
the FORM GSTR -5.
2
3
On the other hand, where supplies are received by notified person
from (i) an unregistered person (attracting reverse charge under
Section 9(4) of the CGST Act); or (ii) through import of services,
e-invoicing is not applicable.
Invoice Registration Portal (IRP):
Invoice Registration Portal (IRP) is the website for uploading/
reporting of invoices by the notified persons. Vide Notification
No. 69/2019-Central Tax dated 13.12.2019, ten portals were
notified for the purpose of preparation of the invoice in terms
of Rule 48(4) of the CGST Rules. The first Invoice Registration
Po
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icindia
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CT TAXES
AND CUST
GOVERNMENT OF INDIA
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Directorate General of Taxpayer Services
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
www.cbic.gov.in
e-Invoice under GST
Introduction:
As per Rule 48(4) of the CGST Rules, notified class of registered
persons have to prepare invoice by uploading specified
particulars of invoice (in FORM GST INV-01) on Invoice
Registration Portal (IRP) and obtain an Invoice Reference
Number (IRN). After following above ââ¬Â¨e-invoicing' process,
the invoice copy containing inter alia, the IRN (with QR Code)
issued by the notified supplier to buyer is commonly referred
to as 'e-Invoice' in GST.
e-Invoice has many advantages for businesses such as auto-
reporting of invoices into GST return, auto-generation of e-way
bill (where requi
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a notified person
in any manner other than the manner specified in Rule 48(4) of
the CGST Rules, the same shall not be treated as an invoice.
Electronic invoicing system was introduced for taxpayers with
Aggregate Annual Turnover of more than 500 Cr from 01st
October, 2022 for B2B transactions and for export invoices
vide Notification No. 13/2020-Central Tax dated 21.03.2020.
The same was extended for taxpayers with Aggregate Annual
Turnover of more than 100 Cr from 01st January, 2021 vide
Notification No. 88/2020-Central Tax dated 10.11.2020. Further,
vide Notification No. 05/2021-Central Tax dated 08.03.2021,
the same has been extended for taxpayers with Aggregate
Annual Turnover of more than 50 Cr from 01st April, 2021.
The same has been extended for taxpayers with Aggregate
Annual Turnover of more than 20 Cr from 01st April, 2022 vide
Notification No. 01/2022-Central Tax dated 24.02.2022 and for
taxpayers with Aggregate Annual Turnover of more than 10 Cr
from 01st
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screens
(g) Persons registered in terms of rule 14 of CGST Rules
(OIDAR)
(h) Government department
(i) Local authority
Further, the exemption from e-invoicing is with respect
to the entity and not with respect to the nature of supply/
transaction.
Is e-Invoicing applicable for NIL-rated or wholly-exempt
supplies?
No, e-Invoice is not required for NIL-rated or wholly-exempt
supplies. In those cases, a bill of supply is issued and not a tax
invoice.
Applicability of e-Invoicing for supplies involving Reverse
Charge:
If the invoice issued by notified person is in respect of supplies
made by him but attracting reverse charge under Section
9(3) of the CGST Act, e-invoicing is applicable. For example, a
taxpayer (say, a Firm of Advocates having Aggregate Annual
Turnover in a FY is more than 500 Cr) is supplying services to
a company (who will be discharging tax liability as recipient
under RCM), such invoices have to be reported by the notified
person to IRP.
2
3
4
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ââ¬Â¢ à ¤¦à ¥â⬡à ¤¶à ¤¸à ¥â⬡à ¤µà ¤¾à ¤°à ¥Âà ¤¥ à ¤â⬢à ¤°à ¤¸à ¤ââ¬Å¡Ã ¤šà ¤¯
Directorate General of Taxpayer Services
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
www.cbic.gov.in
Electronic Way Bill
Introduction:
A e-Way Bill is a document required for movement of goods and it
includes details such as name of consignor, consignee, transporter, the
point of origin of the movement of goods and its destination.
Electronic Way Bill (e-Way Bill) is basically a compliance mechanism
wherein by way of a digital interface the person causing the movement
of goods uploads the relevant information prior to the commencement
of movement of goods and generates e-Way Bill on the GST portal.
Section 68 of the CGST Act mandates that the Government may require
the person in charge of a conveyance carrying any consignment of goods
of value exceeding such amount as may be specified to carry with him
such documents and such devices as may be prescribed. Rule 138 o
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goods at different
times. However, all States have introduced the e-Way Bill latest from 16th
June, 2018.
e-Way Bill under GST:
e-Way Bill (FORM GST EWB-01) is an electronic document (available
to supplier / recipient / transporter) generated on the common portal
evidencing movement of goods of consignment value more than
50,000/-. It has two Components- Part A comprising of details of
GSTIN of supplier & recipient, place of delivery (indicating PIN Code
also), document (Tax invoice, Bill of Supply, Delivery Challan or Bill of
Entry) number and date, value of goods, HSN code and reasons for
transportation; and Part B comprising of transport details – transport
document number (Goods Receipt Number or Railway Receipt Number
or Airway Bill Number or Bill of Lading Number) and Vehicle number for
road transportation.
Consignment Value: The consignment value of goods shall be the value,
determined in accordance with the provisions of Section 15 of the CGST
Act, 2017, decla
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clause (a), has not
furnished the returns for a consecutive period of two tax periods;
(c) being a person other than a person specified in clause (a), has not
furnished the statement of outward supplies for any two months
or quarters, as the case may be;
(d) being a person, whose registration has been suspended.
The Commissioner or an officer authorised by him, however, has been
authorised to permit generation of e-Way Bill even where the return /
FORM GST PMT-08 has not been furnished. The registered person need
to apply in FORM GST EWB-05 and order permitting / rejection the
application would be issued in FORM GST EWB-06.
Blocking/Unblocking of e-Way Bills for non-furnishing of returns:
Blocking of e-Way Bill generation facility means disabling taxpayer from
generating e-Way Bill, (Rule 138E of CGST Rules, 2017). CBIC in Notification
No. 15/2021-Central Tax dated 18.05.2021 has notified that the blocking
of GSTINS for e-Way Bill generation is now considered only for th
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oughout the country.
The physical interface paved way for digital interface which will facilitate
faster movement of goods. It is bound to improve the turnaround time
of vehicles and help the logistics industry by increasing the average
distances travelled, reducing the travel time as well as costs.
11
this Act or the Rules made thereunder, all such goods and conveyance
used as a means of transport for carrying the said goods and documents
relating to such goods and conveyance shall be liable to detention or
seizure.
Enforcement:
The Commissioner or an officer empowered by him in this behalf may
authorise any officer to intercept any conveyance to verify the e-Way Bill
or the e-Way Bill number for all inter-State and intra-State movement of
goods.
The physical verification of conveyances may also be carried out by
the proper officer as authorised by the Commissioner or an officer
empowered by him in this behalf. Physical verification of a specific
conveyance can also
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ation in case of minor typographical mistakes:
As per Circular No. 64/38/2018 GST dated 14.09.2018, it is prescribed
that, in case a consignment of goods is accompanied with an invoice
or any other specified document and also an e-Way Bill, proceedings
under Section 129 of the CGST Act may not be initiated, in the following
situations:
(a) Spelling mistakes in the name of the consignor or the consignee
but the GSTIN, wherever applicable, is correct;
(b) Error in the pin-code but the address of the consignor and the
consignee mentioned is correct, subject to the condition that the
error in the pin code should not have the effect of increasing the
validity period of the e-Way Bill;
(c) Error in the address of the consignee to the extent that the
locality and other details of the consignee are correct;
(d) Error in one or two digits of the document number mentioned in
the e-Way Bill;
(e) Error in 4 or 6-digit level of HSN where the first 2-digits of HSN are
correct and th
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t, return filing etc. and same is
www.ewaybillgst.gov.in. All the registered persons under GST need to
register on the portal of e-Way Bill namely www.ewaybillgst.gov.in using
GSTIN. Once GSTIN is entered, the system sends an OTP to registered
mobile number, registered with GST Portal and after authenticating
the same, the system enables the taxpayer to generate username and
password for the e-Way Bill system. After generation of username
and password of choice, the taxpayer may proceed to make entries to
generate e-Way Bill. The transporters, who are not registered under the
GST but cause movement of goods for their clients, need to enroll on the
e-Way Bill portal and get 15-digit Unique Transporter ID.
Who should generate the e-Way Bill and Why?
e-Way Bill is to be generated by the consignor or consignee himself if
the transportation is being done in own/hired conveyance or by railways,
by air or by Vessel. If the goods are handed over to a transporter for
transportati
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person
who has been exempted from the requirement of obtaining registration,
the e-Way Bill shall be generated by the said person irrespective of the
value of the consignment.
Also, where handicraft goods are transported from one State to another
by a person who has been exempted from the requirement of obtaining
registration, the e-Way Bill shall be generated by the said person
irrespective of the value of the consignment.
How is it generated?
An e-Way Bill contains two parts- Part-A to be furnished by the person
who is causing movement of goods of consignment value exceeding
*50,000/- and Part-B (transport details) to be furnished by the person
who is transporting the goods. Where the goods are transported by a
3
registered person-whether as consignor or recipient, the said person
shall have to generate the e-Way Bill by furnishing information in Part- B
on the GST e-Way portal. The transporter, on an authorization received
from the registered person, may furnish Par
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r rejection of the consignment covered by the e-Way Bill.
In case,
the recipient does not communicate his rejection within seventy-
two hours of the details being made available to him on the common
portal, it shall be deemed that he has accepted the said details.
Validity of e-Way Bill: The validity of e-Way Bill depends on the distance
to be travelled by the goods. In case of non Over Dimensional Cargo
(ODC), for a distance of less than 200 Km the e-Way Bill will be valid for a
day from the relevant date. For every 200 Km or part thereof, thereafter,
the validity will be additional one day from the relevant date.
In case of ODC or multimodal shipment in which at least one leg involves
transport by ship, for a distance of less than 20 Km, the validity of EWB
will be valid for a day from the relevant day and for every 20km or part
thereof thereafter, the validity will be additional one day from the
relevant date.
The “relevant date” shall mean the date on which the e-Way
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Bill To
In this field details of “C” are supposed
to be filled
Ship To
In this field address of “C” is supposed
to be filled
4
5
Invoice Details Details of Invoice-2 are supposed to be
filled
Further, the mode of transport 'Ship' has now been updated to 'Ship/
Road cum Ship' so that the user can enter a vehicle number where
goods are initially moved by road and a Bill of lading number and date
for movement by ship. This will help in availing the ODC benefits for
movement using ships and facilitate the updating of vehicle details as
and when moved on road.
e-Way Bill in respect to goods stored in transporter's godown:
(a) In case the consignee/ recipient taxpayer stores his goods in the
godown of the transporter, then the transporter's godown may
be declared as an additional place of business by the recipient
taxpayer. In such cases, mere declaration by the recipient taxpayer
to this effect with the concurrence of the transporter in the said
declaration will suffi
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State movement but intra-
State supply.
(c) e-Way Bill is required even in case where the movement of goods
commences and terminates in the same State and just transits
through another State.
Consequences of non-conformance to e-Way Bill rules:
If e-Way Bills, wherever required, are not issued in accordance with the
provisions contained in Rule 138 of the CGST Rules, 2017, the same will
be considered as contravention of Rules. As per Section 122 of the CGST
Act, 2017, a taxable person who transports any taxable goods without
the cover of specified documents (e-Way Bill is one of the specified
documents) shall be liable to a penalty of Rs.10,000/- or tax sought to be
evaded (wherever applicable) whichever is greater. As per Section 129
of CGST Act, 2017, where any person transports any goods or stores
any goods while they are in transit in contravention of the provisions of
9
www.cbic.gov.in/resources//htdocs-cbec/press-release/23042018_
PRESS_RELEASE_FOR_Bill_TO_SHIP_T
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her “A” or “B”
can generate the e-Way Bill but it may be noted that only one e-Way Bill is
required to be generated as per the following procedure:
Case-1: Where e-Way Bill is generated by “B”, the following fields shall be
filled in Part-A of GST FORM EWB-01:
1
Bill From
2
Dispatch
From
3
Bill To
4
Ship To
5
Invoice
Details
In this field details of “B” are
supposed to be filled
This is the place from where goods
are actually dispatched. It may be
the principal or additional place of
business of B
In this field details of “A” are
supposed to be filled
In this field address of “C” is
supposed to be filled
Details of Invoice-1 are supposed to
be filled
Case -2: Where e-Way Bill is generated by “A”, the following fields shall be
filled in Part-A of GST FORM EWB-01
1
Bill From
2
In this field details of “A” are supposed
to be filled
Dispatch From This is the place from where goods
are actually dispatched. It may be the
principal or additional place of
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irit (commonly known as petrol), natural gas or aviation turbine
fuel;
(g) where the goods being transported are treated as no supply
under Schedule III of the Act;.
(h) where the goods are being transportedââ¬â (i) under Customs
bond from an inland container depot or a container freight
station to a Customs port, airport, air cargo complex and land
Customs station, or from one Customs station or Customs port to
another Customs station or Customs port, or (ii) under Customs
supervision or under Customs seal;
where the goods being transported are transit cargo from or to
Nepal or Bhutan;
(j) where the goods being transported are exempt from tax under
Notifications No. 07/2017-Central Tax (Rate), dated 28.06.2017, as
amended from time to time, and Notification No. 26/2017- Central
Tax (Rate), dated 21.09.2017, as amended from time to time;
5
(k) any movement of goods caused by defence formation under
Ministry of defence as a consignor or consignee;
(1) where the co
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so be exempted under the CGST Rules. The SGST/UTGST Rules are
basically in respect of intra-State movement and the CGST Rules are in
respect of inter-State movement. EWB is not required even when there's
supply without any movement of goods. It may also be noted that EWB
is required for every inter-State movement of goods even in cases where
the supply is intra-State.
Cancellation of e-Way Bill:
Where an e-Way Bill has been generated under this Rule, but goods
are either not transported or are not transported as per the details
furnished in the e-Way Bill, the e-Way Bill may be cancelled electronically
on the common portal, within 24 hours of generation of the e-Way Bill.
However, an e-Way Bill cannot be cancelled if it has been verified in
transit in accordance with the provisions of Rule 138B of the CGST Rules,
2017.
The facility of generation and cancellation of e-Way Bill will also be made
available through SMS, Android App, Application Process Interface (API),
etc.
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he rules provide that any transporter
transferring goods from one conveyance to another in the course of
transit shall, before such transfer and further movement of goods, update
the details of the conveyance in the e-Way Bill on the common portal in
Part-B of FORM GST EWB-01.
The person in charge of a conveyance has to carry the invoice or Bill of
Supply or delivery challan, as the case may be; and a copy of the e-Way Bill
or the e-Way Bill number, either physically or mapped to a Radio Frequency
Identification Device embedded on to the conveyance in such manner as
may be notified by the Commissioner. However, where circumstances so
warrant, the Commissioner may, by notification, require the person-in-
charge of the conveyance to carry the following documents instead of the
e-Way Bill:
(a) tax invoice or Bill of Supply or Bill of Entry (in case of imported
goods); or
(b) a delivery challan, where the goods are transported for reasons
other than by way of supply.
It is
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nt.
(b) Bill To: This includes the details of the Bill to party on whose option
the goods are to be transported at the place of Ship to party.
(c) Ship To: This allows the registered person to enter the address of
Ship To party i.e. address where goods are destined.
(d) Place of Delivery: This includes the address of the place where the
goods need to be delivered, this address may be different from the
address captured under ship-to address.
Thus, e-Way Bill can be generated for “Bill To-Ship To” transactions by
providing the above details in Part-A of the FORM EWB-01. CBIC has also
released a press release on 23rd April, 2018 which can be accessed at http://
6
7
GST
Registration
t
Nation
Tax
Market
DEST
5 years of GST
à ¤â⬢à ¥Âà ¤ââ¬Å¡Ã ¤Åâà ¥ââ¬, à ¤¦à ¥â⬡à ¤¶ à ¤â⬢à ¥â⬡ à ¤¸à ¤°à ¥Âà ¤µà ¤¾à ¤ââ¬Å¡Ã ¤ââ¬âà ¥ââ¬Ã ¤£ à ¤µà ¤¿à ¤â⬢à ¤¾à ¤¸ à ¤â⬢à ¥ââ¬
à ¤¸à ¤¤à ¥Âà ¤¯à ¤®à ¥â⬡à ¤µ à ¤Åâà ¤¯à ¤¤à ¥â⬡
Min
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payers ensuring tax compliance in the
economy. Registration of any business entity under the GST Law
implies obtaining a unique number from the concerned tax authorities
for the purpose of collecting tax on behalf of the government and to
avail Input Tax Credit for the taxes on his inward supplies. Without
registration, a person can neither collect tax from his customers nor
claim any Input Tax Credit of tax paid by him.
Need and advantages of registration:
Registration will confer the following advantages to a taxpayer:
(a) He is legally recognized as supplier of goods or services;
(b) He is legally authorized to collect tax from his customers and
pass on the credit of the taxes paid on the goods or services
supplied to the purchasers/ recipients;
(c) He can claim Input Tax Credit of taxes paid on his purchases
/ procurements and can utilize the same for payment of taxes
due on supply of goods or services;
(d) Seamless flow of Input Tax Credit from suppliers to recipie
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or an agriculturist, to the extent of
supply of produce out of cultivation of land, are not liable to register
under GST. Also, if all the supplies being made by a supplier are
taxable under reverse charge i.e. where total tax is payable by the
recipient of the goods and / or services, there is no requirement for
such a supplier to register in light of Notification No. 05/2017-Central
Tax dated 19.06.2017. In GST, if the supplier supplies outside the
State, he is required to take registration irrespective of the size of his
turnover. However, this compulsion is relaxed for certain categories
of suppliers like supplier of handicraft goods, supplier of services,
supplier of job work services. If the turnover of the supplier of
(f)
(g)
(h)
(i)
REG-05, reject the application for revocation of cancellation of
registration and communicate the same to the applicant.
the revocation of cancellation of registration under the SGST
Act or the UTGST Act, as the case may be, shall
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Proper Officer, the
suspension of registration shall be deemed to be revoked
upon furnishing of all the pending returns.
*****
*****
2
11
Revocation of Cancellation of Registration:
(a) when the registration has been cancelled by the Proper Officer
on his own motion and not on the basis of an application by
the registered person, then the registered person, whose
registration has been cancelled, can submit an application for
revocation of cancellation of registration, in FORM GST REG-21,
to the Proper Officer, within a period of thirty days from the date
of the service of the order of cancellation of registration at the
common portal, either directly or through a Facilitation Centre
notified by the Commissioner.
The period of thirty days can be extended upto 30 days by Joint
/ Additional Commissioner and can further be extended upto 30
days by the Commissioner of Central Tax.
(b) however, if the registration has been cancelled for failure to
furnish returns, appli
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ng days from the date of the service of the notice
in FORM GST REG-24.
(e) upon receipt of the information or clarification in FORM GST
REG-24, the Proper Officer shall dispose of the application
within a period of thirty days from the date of the receipt of
such information or clarification from the applicant. In case the
information or clarification provided is satisfactory, the Proper
Officer shall dispose the application as per para (c) above. In case
it is not satisfactory the applicant will be mandatorily given an
opportunity of being heard, after which the Proper Officer after
recording the reasons in writing may by an order in FORM GST
10
handicraft goods is less than specified limit, they will not be required
to register, even if they supply such goods outside the State. In such
cases they will also not be required to obtain registration as a casual
taxable person in other States for making supply of the handicraft
goods. Also, small Suppliers of services, incl
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also unit in domestic
tariff Area (i.e. outside the SEZ) in the same State, then he has to take
separate registration for his SEZ unit as a separate business vertical
of him. If a supplier also wants to distribute credit to his same-PAN
entities, then he will take separate registration as ââ¬Â¨input service
distributor' in addition to his registration as ââ¬Â¨supplier'. Unlike service
tax regime, the GST law does not have the facility of centralized
registration for units located across multiple States.
In GST registration, the supplier is allotted a 15-digit GST identification
number called “GSTIN” and a certificate of registration incorporating
therein this GSTIN is made available to the applicant on the GSTN
common portal. The first 2 digits of the GSTIN is the State code, next 10
digits are the PAN of the legal entity, the next two digits are for entity
code, and the last digit is check sum number. Registration under GST
is not tax specific which means that there
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ial year is above the specified exemption
threshold. However, the GST law enlists certain categories of suppliers
who are required to get compulsory registration irrespective of their
turnover that is to say, the specified threshold exemption, as the case
may be, is not available to them. Some of such suppliers who need to
register compulsorily irrespective of the quantum of their turnover are:-
(a) inter-state suppliers: However, persons making inter-state
supplies of taxable services and having an Aggregate Annual
Turnover, to be computed on all India basis, not exceeding an
amount of 20 Lakh ( 10 Lakh for special category States) are
exempted from obtaining registration vide Notification No.
10/2017-Integrated Tax dated 13.10.2017. Also, vide Notification
No. 08/2017-Integrated Tax dated 14.09.2017, the inter-State
suppliers of handicraft goods are exempted from compulsory
registration till they cross the exemption threshold limit.
(b) a person receiving supplies on w
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ng supplies of specified
handicraft goods need not take compulsory registration and
are entitled to the threshold exemption limit. Such Handicraft
goods are specified in Notification No. 56/2018-Central Tax dated
23.10.2018.
(d) non-resident taxable person who is not having fixed place of
business or residence in India. 'Non-resident taxable persons'
and ââ¬Â¨Casual taxable persons' can make taxable supplies only
after obtaining the registration and they have to deposit in
advance the estimated tax liability at the time of applying for the
registration. They are given registration with 90 days' validity,
which can be extended on need basis.
(e) a person who supplies on behalf of some other taxable person
(i.e. an Agent of some Principal). This cover 'Consignment Agents'
or 'C&F Agents', and not 'Commission Agent'. A Commission
Agent does not affect supply; he only facilitates it.
(f) an e-Commerce operator, who is required to collect tax at source
under Section 52, w
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other analysis, as may be carried out
on the recommendations of the Council, show that there are
significant differences or anomalies indicating contravention of
the provisions of the Act or the Rules made thereunder, leading
to cancellation of registration of the said person, his registration
shall be suspended and the said person shall be intimated in
FORM GST REG-31, electronically, on the common portal, or by
sending a communication to his e-mail address, highlighting the
said differences and anomalies and asking him to explain, within
a period of thirty days, as to why his registration shall not be
cancelled.
(d) a registered person, whose registration has been suspended
shall not make any taxable supply (i.e. not issue a tax invoice
and, accordingly, not charge tax on supplies made by him) during
the period of suspension and shall not be required to furnish any
return under Section 39.
(e) a registered person, whose registration has been suspended
shall not be g
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in the registration
application, a taxable person shall be able to make amendments
without requiring any specific approval from the tax authority. In
case the change is for legal name of the business, or the address
of the principal place of business or additional place of business,
addition, deletion or retirement of partners or directors, Karta,
Managing Committee, Board of Trustees, Chief Executive Officer or
equivalent, responsible for the day to day affairs of the business, the
taxable person will apply for amendment within 15 days of the event
necessitating the change. The Proper Officer, then, will approve the
amendment within next 15 days. For other changes like name of day
to day functionaries, e-mail IDs, mobile numbers etc. no approval of
the Proper Officer is required, and the amendment can be affected by
the taxable person on his own on the common portal. A functionality
to update email and mobile number of the authorised signatory is
available in the GST s
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the date preceding to the date with
effect from which he seeks cancellation. He will also work out and
declare the quantum of dues of payments and credit reversal, and the
particulars of payments made towards discharge of such liabilities.
Till 23rd January, 2018 the voluntary registration taken despite not
being liable for obtaining registration could not be cancelled until
expiry of one year. However, the rule has now been amended to allow
voluntary registration to be cancelled any time. In all the aforesaid
cases of cancellation, the Proper Officer, if satisfied, has to cancel
the registration in FORM GST REG-19 within 30 days from the date of
application or the date of reply to notice (if issued, when rejection is
approved by the Proper Officer).
(g) suppliers of goods who supply through such e-Commerce
operator who are liable to collect tax at source to the extent of
1% [0.50% CGST + 0.50% SGST / UTGST or 1% IGST] while making
payment to the respective supplier. Per
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thorities are required to register separately as a
TDS deductor irrespective of the turnover.
(j) Input Service Distributor: They need to separately register as ISD
regardless of the turnover.
(k) those supplying online information and database access or
retrieval services from outside India to a non-registered person
in India. A simplified registration Scheme is provided for OIDAR
service suppliers. Instead of State-wise registration, he will take
single registration for entire India either himself or through
his appointed agent in India and will pay IGST. The registration
to and other GST compliance by the OIDAR service providers
is exclusively administered by the Principal Commissioner of
Central Tax, Bengaluru West and all officers subordinate to him.
Casual Taxable Person/ Non-resident Taxable Person:
A Casual taxable person is one who has a registered business in some
State in India but wants to effect supplies from some other State
in which he is not having any f
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Any specialised agency of the United Nations Organisation or any
Multilateral Financial Institution and Organisation notified under the United
Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of
foreign countries centralized are granted a Unique Identification Number
(UIN) for various purposes, including refund of taxes on the notified
supplies of goods or services or both received by them.
Standardization of procedures:
A total of 31 forms / formats have been prescribed in the GST Rules.
For every process in the registration chain such as application
for registration, acknowledgment, query, rejection, registration
certificate, show cause notice for cancellation, reply, cancellation,
amendment, field visit report etc., there are standard formats. This
will make the process uniform all over the country. The decision-
making process will also be fast. Strict timelines have been stipulated
for completion of different stages of registration process.
An ap
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business in the
presence of the said person and verification of such documents as
the proper officer may deem fit.
Where the application is found to be deficient, or where the Proper
Officer requires any clarification, Proper Officer may issue a notice in
FORM GST REG-03 within a period of seven working days from the
date of submission of the application and the applicant shall furnish
such clarification, information or documents electronically, in FORM
GST REG-04, within a period of seven working days from the date of
the receipt of such notice. However, if the applicant fails to undergo
authentication of Aadhaar number or does not opt for authentication
of Aadhaar number; or the Proper Officer deems it fit to carry out
physical verification of places of business, the notice in FORM GST
REG-03 may be issued not later than thirty days from the date of
submission of the application. Where the Proper Officer is satisfied
with the clarification, information or documents fur
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her reason after
the grant of registration, he may get such verification of the place of
business, in the presence of the said person, done and the verification
report along with the other documents, including photographs, shall
be uploaded in FORM GST REG-30 on the common portal within a
period of fifteen working days following the date of such verification.
Authentication of Aadhaar number under the GST Act:
With effect from 21st August, 2020, an applicant who opts for
authentication of Aadhaar number, while submitting the application
in PART B of FORM GST REG-02, has to undergo authentication of
Aadhaar number and the date of submission of the application in
such cases shall be the date of authentication of the Aadhaar number,
or fifteen days from the submission of the application in PART B of
FORM GST REG-01, whichever is earlier.
If a person does not undergo Aadhaar authentication or does not
opt for authentication of Aadhaar number, then registration will be
grant
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ed 26.03.2018. Circular No.
126/45/2019-GST dated 22.11.2019 has clarified scope of certain
notification entry, related to job work, of Notification No.
11/2017-Central Tax (Rate) dated 28.06.2017.
**********
GST
Job Work
Nation
Tax
Market
ST
5 years of GST
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Government of India
75
Ka
Azadi
Amrit Mahotsav
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Ministry of Finance
GST
GOODS AND SERVICES TAX
5
Job
Work
Please scan for download
Published by:
Directorate General of Taxpayer Services,
C.R. Building, New Delhi-110109
Follow us on:
@cbic_india
f@cbicindia
@cbic
@cbicindia
@CBIC INDIA
Job Work
(Updated as on November 2022)
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Plain text (Extract) only
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= = = = = = = =
s well as the principal supplier who sends goods for job
work. The whole idea is to make principal responsible for
meeting compliances on behalf of the job-worker on the
goods processed by him (job-worker), considering the fact
that typically the job-workers are small persons who are
unable to comply with the discrete provisions of the law.
The GST Act makes special provisions with regard to removal
of goods for job-work and receiving back the goods after
processing from the job-worker without payment of GST.
The benefit of these provisions shall be available both to
the principal and the job-worker.
What is Job-work?
Section 2(68) of the CGST Act, 2017 defines Job-work
as 'any treatment or process undertaken by a person on
goods belonging to another registered person'. The one
who does the said job would be termed as 'job-worker'.
The ownership of the goods does not transfer to the job-
worker but it rests with the principal. The job-worker is
required to carry out t
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one year and three
years may, on sufficient cause being shown, be extended
by the Commissioner for a further period not exceeding
one year and two years respectively.]
(d) After processing of goods, the job-worker may clear the
goods to-
â⬢
.
another job-worker for further processing;
send the goods to any of the place of business of the
principal without payment of tax;
remove the goods on payment of tax within India or
without payment of tax for export outside India on
fulfilment of specified conditions.
The facility of supply of goods by principal to the third party
directly from the premises of the job-worker on payment of
tax in India likewise with or without payment of tax for export
may be availed by the principal on declaring premises of the
job-worker as his additional place of business in registration.
In case the job-worker is a registered person under GST, even
declaring the premises of the job-worker as additional place of
business is not require
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nt
to the job-worker for the job work. Further, the proviso also
provides that the principal can take the credit even when the
goods have been directly supplied to the job-worker without
bringing into the premises of the principal. The principal
need not wait till the inputs are first brought to his place of
business for availing ITC.
Time Limits for return of processed goods:
As Section
per
19 of the CGST Act, 2017, inputs and capital
goods after processing shall be returned back to principal
within one year or three years respectively of their being sent
out. Further, the provision of return of goods is not applicable
in case of moulds and dies, jigs and fixtures or tools supplied
by the principal to job-worker.
Extended meaning of input:
As per the explanation provided in Section 143 of the
CGST Act, 2017, where certain process is carried out on the
inputs before removal of the same to the job-worker, such
product after carrying out the process to be referred as
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TAXES AND CUSTO
HOW
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à ¤Âà ¤¾à ¤°à ¤¤ à ¤¸à ¤°à ¤â⬢à ¤¾à ¤°
GOVERNMENT OF
| à ¤¦à ¥â⬡à ¤¶à ¤¸à ¥â⬡à ¤µà ¤¾à ¤°à ¥Âà ¤¥ à ¤â⬢à ¤°à ¤¸à ¤ââ¬Å¡Ã ¤šà ¤¯
Directorate General of Taxpayer Services
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
www.cbic.gov.in
Return Filing Procedure
Filing Form GSTR-3B – Monthly and Quarterly Return by
Normal Taxpayer
How can I create, save, pay taxes and file Form GSTR-3B return?
FORM GSTR-3B is a simplified summary return and the purpose of
the return is for taxpayers to declare their summary GST liabilities
for a particular tax period and discharge these liabilities. A normal
taxpayer is required to file FORM GSTR-3B returns for every tax
period.
Login and Navigate to FORM GSTR-3B – Monthly Return page:
20. The Create Challan page is displayed.
Note: In the Tax Liability Details grid, the Total Challan Amount
field and Total
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the authorized signatory.
Click the FILE GSTR-3B WITH DSC or FILE GSTR-3B WITH EVC
button.
Dashboard Returns GSTR-38 Filing of Tax
English
I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing
has been concealed therefrom.
Authorised Signatory
ANGAD ARORA
BACK
PREVIEW DRAFT GSTR-38
FILE GSTR-38 WITH EVC
FILE GSTR-38 WITH DSC
3. The File Returns page is displayed. Select the Financial Year,
Quarter (Quarter 1 – 4) & Period (Month) for which you want
to file the return from the drop-down list. Click the SEARCH
button.
Dashboard Returns
File Returns
GSTR-1, GSTR-38 and CMP-08 can now be filed through SMS.
Financial Year*
2020-21
Quarter
Period
Quarter 4 (Jan-Mar)
January
SEARCH
English
Indicates Mandatory Fields
3. The File Returns page is displayed. This page displays the due
date of filing the returns, which the taxpayer is required to
file (using separate tile
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For full text:-Visit the Source
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return and also
view the same.
27.
FORM GSTR-3B can be filed as a nil return if there are no
outward supplies as well as liability (including reverse charge
liability) in the month, for which the return is being filed for.
This form can be filed nil, in both online mode and in offline
mode (by SMS).
2
*****
11
Description
Other than
Paid through ITC
Other than
Rev
reverse charge
reverse charge
Tax payable (t)
Integrated Tax
Central Tax (5)
State/UT Tax (C)
CESS ()
(e)
Tax to be paid in
Cash()
2
3
5
7(2-3-4-5-6)
Integrated
Tax
11,22,299
0
0
11,22,299.00
Central Tax
357
0
0
357.00
State/UT
357
a
357.00
Tax
CESS
21,61,600
0
21,61,600.00
CREATE CHALLAN
MAKE PAYMENT/POST CREDIT TO LEDGER
PROCEED TO FILE
PAYMENT MADE IN QUARTER
BACK
PREVIEW DRAFT GSTR-38
Please answer the following questions to enable us to show relevant sections
A. Do you want to file Nil return?*
Nil Form GSTR-38 for a tax period can be filed, if you!
Have NOT made
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utton.
Yes
NO
NO
Yes NO
BACK
NEXT
17.
Note:
18.
Note:
.
Please provide the amount of credit to be utilized from the
respective available credit heads to pay off the liabilities, so as
the cash.
System auto-populates “Tax to be paid through ITCâ⬠fields
with optimum utilization amounts based on provisions of
the law relating to credit utilization. However, you may edit
the ITC utilization. As you change ITC utilization, the cash to
be paid will also get changed.
Tax liabilities as declared in the return along with the credits
gets updated in the ledgers and reflected in the ââ¬ÅTax payable”
column of the payment section. Credits get updated in the
credit ledger and the updated balance is available and can
be seen while hovering on the said headings of credit in the
payment section.
Click the MAKE PAYMENT/POST CREDIT TO LEDGER button to
pay off the liabilities or to claim credit in case of no liabilities.
In case, you want to make changes to any detail
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Plain text (Extract) only
For full text:-Visit the Source
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. Click the YES button.
10
5. To file Non-Nil return: The System Generated Summary for
GSTR-3B is displayed. This page displays the details of GSTR-
3B table, Source Form, Form Status, Summary Status and
advisory. Click the CLOSE button to view FORM GSTR-3B –
Monthly Return page.
System generated summary for GSTR-3B:
GSTR-3B Table
Source
Form
Form
status
Summary
status
3.1(a, b, c, e), 3.2
Liability
GSTR-1
Filed
Yes
3.1(d)
Reverse Charge
GSTR-2B
Generated
Yes
4A(1, 3, 4, 5),
4B(2)
Input Tax Credit
GSTR-2B
Generated
Yes
Advisory
System has generated summary of Table 3.1
(a, b, c, e) and Table 3.2 of FORM GSTR-38
based on your GSTR-1 filed by you for the
current return period. System has generated
summary of Table 3.1(d) and Table 4 of FORM
GSTR-3B based on your GSTR-2B generated
for the current return period. To view the
system generated details, you may click on
System generated PDF button available in the
GSTR-3B dashboard page. You may continu
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Plain text (Extract) only
For full text:-Visit the Source
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ast Save request has been processed successfully.
Click here for system generated summary status for GSTR-38.
3.1 Tax on outward and reverse
charge inward supplies
Integrated Tax
1,87,774.00
State/UT Tax
85,372.50
3.2 Inter-state supplies
4. Eligible ITC
Central Tax
5,372.50
11.45,600.00
Integrated Tax
1.29,794.00
CESS
0.00
Integrated Tax
57,090.00
State/UT Tax
80.00
Central Tax
0.00
CESS
0.00
5. Exempt, nil and Non GST inward
supplies
0.00
5.1 Interest and Late fee
Inter-state supplies
Intra-state supplies
0.00
Integrated Tax
20.00
Central Tax
State/UT Tax
600.00
600.00
CESS
0.00
Important Message
Once you have filled the relevant tables, please follow the following steps for filing:
Please click on 'Save GSTR38' on the summary page.
You may download and preview/save the draft GSTR-38.
Click on 'Proceed to payment to offset your liabilities.
In case of insufficient cash balance to set off the liabilities, challan creation facility has been
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Plain text (Extract) only
For full text:-Visit the Source
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and inward
supplies liable to reverse charge and tax liability thereon.
3.2 Inter-state supplies: To provide details of inter-state
supplies made to unregistered persons, composition taxable
persons and UIN holders and tax thereon.
4. Eligible ITC: To provide summary details of Eligible ITC
claimed, ITC Reversals and Ineligible ITC.
5. Exempt, nil and Non-GST inward supplies: To provide
summary details of exempt, nil and Non-GST inward supplies.
5.1 Interest and Late Fee: To provide summary details of
Interest and Late fee payable.
6. Payment of Tax: To provide details of payment of taxes,
interest and late fee.
Enter Details in Section – 3.1 Tax on outward and reverse charge
inward supplies:
To provide details of outward supplies and inward supplies liable to
reverse charge, perform the following steps:
7.1.
In Table 3.1(a,b,c,e) the details are auto-drafted from FORM
GSTR-1 in FORM GSTR-3B. Whereas in Table 3.1(d) the details
are auto-drafted from FORM GSTR-2B. Cl
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Plain text (Extract) only
For full text:-Visit the Source
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tails.
A success message is displayed after sometime on the top
of the page that the last save request has been processed
successfully.
Note: You are advised to save if you want to exit after partially
entering the data anytime while filing FORM GSTR-3B.
Preview Draft FORM GSTR-3B:
13.
14.
Scroll down the page and click the PREVIEW DRAFT GSTR-3B
button to view the summary page of FORM GSTR-3B for your
review. This button will download the draft summary page
of your FORM GSTR-3B for your review. It is recommended
that you download this summary page and review the entries
made in different sections with patience before proceeding
with the payment. The PDF file generated would bear
watermark of draft as the liabilities are yet to be offset.
The PDF is displayed.
Enter Payment Details in Section – 6.1 Payment of Tax:
To pay the taxes and offset the liability, perform the following steps:
Integrated Tax
21,87,774.00
State/UT Tax
5,372.50
Central Tax
5,372.50
Taxabl
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Plain text (Extract) only
For full text:-Visit the Source
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a. IGST amount, to be paid on export of goods/services outside India or to
SEZ, are filled under table 3.1 (b) and not under table 3.1(a) or 3.1(c)
b. IGST amount filled in table 3.1(b) of GSTR 3B is either equal to, or
greater than the total IGST shown to have been paid under Table 6A
(exports), and Table 6B(SEZ) of GSTR 1
NONE of the export invoices shall be processed for transmission to
ICEGATE if correct IGST amount is not mentioned and paid
through table 3.1(b) of GSTR 3B
3.1 Tax on outward and reverse
charge inward supplies
3.2 Inter-state supplies
4. Eligible ITC
Integrated Tex
Central Tax
85,372.50
Texable Value
âââ¬Å¡Â¬11,45,600.00
Integrated T
$1,29,794.00
State Tax
85,372.50
CESS
80.00
Integrated Tax
857.090.00
State/UT Tax
80.00
Central Tex
20.00
CESS
5. Exempt, nil and Non GST inward
supplies
5.1 Interest and Late fee
23.00
Intra-state supplies
80.00
Integrated Tax
20.00
Central Tax
600.00
State UTT
600.00
CESS
0.00
OK
7.3. Cli
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For full text:-Visit the Source
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heck for the System Computed
amount and amount entered by you by hovering over the box.
7.4. You will be directed to the FORM GSTR-3B landing page and
the 3.1 Tax on outward and reverse charge inward supplies
tile in FORM GSTR-3B will reflect the added data in a summary
form.
3.1 Tax on outward and reverse
charge inward supplies
3.2 Inter-state supplies
4. Eligible ITC
5. Exempt, nil and Non GST inward
supplies
5.1 Interest and Late fee
Inter-state supplies Intra-state supplies
17,500.00
âââ¬Å¡Â¬20,000.00
Integrated Tax
20.00
Central Tax
600.00
State/UT Tax
*600.00
CESS
20.00
Integrated Tax
âââ¬Å¡Â¬1,87,774.00
State/UT Tax
âââ¬Å¡Â¬5.372.50
Central Tax
5,372.50
Taxable Value
11,45,600.00
Integrated Tax
1.29,794.00
Integrated Tax
Central Tax
CESS
State/UTT
20.00
20.00
CESS
0.00
5. Exempt, nil and Non GST inward
supplies
5.1 Interest and Late fee
Inter-state supplies
Intra-state supplies
Integrated Tax
Central Tax
0.00
State/UT Tax
2600.00
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Plain text (Extract) only
For full text:-Visit the Source
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r.
Click the 3.2 Inter-State supplies tile to add/ modify the
auto-drafted details.
Supplies made to Unregistered Persons:
8
5
8.2. In the section Supplies made to Unregistered Persons, from
the Place of Supply (State/UT) drop-down list, select the place
of supply.
8.3. In the Total Taxable Value field, enter the total taxable value
for each State/UT.
8.4. In the Amount of Integrated Tax field, enter the amount of
integrated tax. Please ensure that the integrated tax amount
provided here do not exceed the integrated tax liability
declared at (a) row in Table-3.1. Only integrated tax amount has
to be declared, cess amount is not required to be mentioned.
8.5. Click the ADD button to provide details of such supplies for
another State. Delete the row if nothing is to be reported after
clicking ADD button.
Supplies made to Composition Taxable Persons:
8.2. In the section Supplies made to Composition Taxable Persons,
from the Place of Supply (State/UT) drop-down list, s
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Plain text (Extract) only
For full text:-Visit the Source
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ed tax amount has
to be declared, cess amount is not required to be mentioned.
8.5. Click the ADD button to provide details of such supplies for
another State.
8.6. Once all details are added, click the CONFIRM button.
8.7. You will be directed to the FORM GSTR-3B landing page and
the 3.2 Inter-State supplies tile in FORM GSTR-3B will reflect
the total of taxable value and integrated tax as declared in the
details table.
Note: You are advised to click on SAVE GSTR3B button at the bottom
to save the data in the GST system, if you want to exit at this
stage and come back later to complete the filing.
3.1 Tax on outward and reverse
charge inward supplies
3.2 Inter-state supplies
4. Eligible ITC
Integrated Tax
1,87,774.00
State/UT Tax
5,372.50
Central Tax
5,372.50
Taxable Value
11,45,600.00
Integrated Tax
1,29,794.00
CESS
0.00
Integrated Tax
57,090.00
State/UT Tax
20.00
Central Tax
0.00
CESS
20.00
Enter ITC Details in Section – 4. Eligible ITC:
To provi
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For full text:-Visit the Source
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42 & 43 of CGST/SGST rules
0.00
0.00
0.00
0.00
(2) Others
(C) Net ITC Available (A) (B)
(D) Ineligible ITC
(1) As per section 17(5)
(2) Others
57,090.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
CANCEL
CONFIRM
If the data entered by you is in upward variance (5%) with
the auto-populated data in table 4A, then such fields will
be highlighted in red color and updated tile on dashboard
will be in red color as well.
If the data entered by you is in downward variance (0%)
with the auto-populated data in table 4B, then such
fields will be highlighted in red color and updated tile on
dashboard will be in red color as well.
9.3. You will be directed to the FORM GSTR-3B landing page and the
4. Eligible ITC tile in FORM GSTR-3B will reflect the total value
6
7
Part IV: Particulars of the transactions for the previous FY declared in
returns of April to September of current FY or up to date of filing of
Annual Return of previous FY, whichever is e
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For full text:-Visit the Source
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ning 17 tables.
It is mandatory to file all FORM GSTR-1, FORM GSTR-3B and FORM GSTR-9
for the current financial year before filing this return. The reconciliation
statement is to be filed for every GSTIN separately.
The reference to current financial year in this statement is the financial
year for which the reconciliation statement is being filed for.
The structure of FORM GSTR-9C is detailed as given under:
Part I: Basic Details
Table 1: Financial Year
Table 2: GSTIN
Table 3A: Legal Name
Table 3B: Trade Name (if any)
Table 4: Are you liable to audit under any Act?
Part II: Reconciliation of turnover declared in audited Annual Financial
Statement with turnover declared in Annual Return (GSTR-9):
Table 5: Reconciliation of gross turnover
Table 6: Reasons for un-reconciled difference in annual gross turnover
Table 7: Reconciliation of taxable turnover
Table 8: Reasons for un-reconciled difference in taxable turnover
Part III: Reconciliation of tax paid
Table 9: Recon
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Plain text (Extract) only
For full text:-Visit the Source
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conciliation Statement” in the drop
down provided in FORM DRC-03.
**********
GST
Annual Returns
Nation
Tax
Market
ST
5 years of GST
à ¤â⬢à ¥Âà ¤ââ¬Å¡Ã ¤Åâà ¥ââ¬, à ¤¦à ¥â⬡à ¤¶ à ¤â⬢à ¥â⬡ à ¤¸à ¤°à ¥Âà ¤µà ¤¾à ¤ââ¬Å¡Ã ¤ââ¬âà ¥ââ¬Ã ¤£ à ¤µà ¤¿à ¤â⬢à ¤¾à ¤¸ à ¤â⬢à ¥ââ¬
Please scan for download
Published by:
Directorate General of Taxpayer Services,
C.R. Building, New Delhi-110109
@cbic_india
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Ministry of Finance
Government of India
7535
Azadi Ka
Amrit Mahotsav
GST
GOODS AND SERVICES TAX
GST Annual
Returns
(Updated as on November 2022)
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GOVERN
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t 2017, every registered person is required
to file Annual Return except the following:
(a) An Input Service Distributor;
(b) A person paying tax under Section 51 (i.e. TDS deductor);
(c) A person paying tax under Section 52 (i.e. TCS collector);
(d) A Casual Taxable Person; and
(e) A Non Residential Taxable Person.
Types of Annual Return:
As per Rule 80 of CGST Rules, 2017 following types of Annual Return
have been prescribed:
(a) FORM GSTR-9: This annual return is to be filed by all regular
taxpayers (i.e. taxpayers who file regular returns in
FORM GSTR-3B, GSTR-1, etc.).
(b) FORM GSTR-9A: This annual return is to be filed by all taxpayers
who pay tax under Section 10 (i.e. taxpayers who file return in
FORM GSTR-4). In other words, annual return in FORM GSTR-9A
is to be filed by all composition taxpayers. IT may be noted that
FORM GSTR 9A is not required to be filled w.e.f. financial year
2019-20 due to introduction of Annual FORM GSTR4.
(c) FORM GSTR-9B: This annu
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2022.
Levy of late fee:
As per Section 47(2) of CGST Act, 2017, any registered person who fails
to furnish Annual Return by the due date shall be liable to pay a late
fee of 100/- per day subject to maximum of 0.25% of his turnover in
the State or Union Territory. Similar provision exist in respective SGST
Acts, also. Therefore, effectively the late fee for delay in filing Annual
Return by the due date is 200/- per day subject to a maximum of
an amount calculated at 0.50% of his turnover in the State or Union
Territory.
Annual Returns made optional for small taxpayers:
(a) The filing of annual return in FORM GSTR-9 has been made optional
for taxpayers having Aggregate Annual Turnover less than 2 Cr
for the financial years 2017-18, 2018-19, 2019-20, 2020-21 and 2021-
22;
(b) The filing of annual return in FORM GSTR-9A by composition
dealers has been made optional for the financial years 2017-18,
2018-19, 2019-20, 2020-21 and 2021-22;
(c) The threshold of Aggregate Annu
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al Year
Table 2: GSTIN
Table 3A: Legal Name
Table 3B: Trade Name (if any)
Part II: Details of Outward and Inward supplies made during the
financial year
Table 4: Details of advances, inward and outward supplies made during
the financial year on which tax is payable
Table 5: Details of advances, inward and outward supplies made during
the financial year on which tax is NOT payable
Part III: Details of ITC for the financial year
Table 6: Details of ITC availed during the financial year
Table 7: Details of ITC reversed and ineligible ITC for the financial year
Table 8: Other ITC related information
Part IV: Details of tax paid as declared in returns filed during the
financial year
Table 9: Details of tax paid as declared in returns filed during the
financial year
Part V: Particulars of the transactions for the financial year declared
in returns of the next financial year till the specified period
Table 10: Supplies/tax declared through amendments (+) (net of debit
not
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arts
containing 17 tables.
The structure of FORM GSTR-9A is detailed as given under:
Part I: Basic Details
Table 1: Financial Year
Table 2: GSTIN
Table 3A: Legal Name
Table 3B: Trade Name (if any)
Table 4: Period of composition scheme during the financial year
Table 5: Aggregate Annual Turnover of the previous financial year
Part II: Details of Outward and Inward supplies made during the
financial year
Table 6: Details of outward supplies made during the financial year
Table 7: Details of inward supplies on which tax is payable on reverse
charge (net of credit/debit note) for the financial year
Table 8: Details of other inward supplies for the financial year
Part III: Details of tax paid as declared in returns filed during the
financial year
Table 9: Details of tax paid as declared in returns filed during the
financial year
2
3
4
5
(j) The cancellation of registration shall not affect the liability of the
person to pay tax and other dues or to discharge any obl
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OF INDIA
GOVERNMENT OF
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Directorate General of Taxpayer Services
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
www.cbic.gov.in
Revocation of Cancellation
of Registration
The registration granted under GST can be cancelled for specified
reasons. The cancellation can either be initiated by the department
at its own motion or the registered person can apply for cancellation
of their registration. In case of death of registered person, in case of
proprietorship concern, the legal heirs can apply for cancellation. In
case the registration has been cancelled by the department there is a
provision for revocation of the cancellation of registration at the request
of the taxpayer. On cancellation of the registration the person has to file
a return which i
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(b) However, if the registration has been cancelled for failure to furnish
returns, application for revocation shall be filed, only after such
returns are furnished and any amount due as tax, in terms of such
returns, has been paid along with any amount payable towards
interest, penalty and late fee in respect of the said returns.
(c) On examination of the application if the Proper Officer is satisfied,
for reasons to be recorded in writing, that there are sufficient
grounds for revocation of cancellation of registration, then he shall
revoke the cancellation of registration by an order in FORM GST
REG-22 within a period of thirty days from the date of the receipt of
the application and communicate the same to the applicant.
(d) However, if on examination of the application for revocation, if the
Proper Officer is not satisfied then he will issue a notice in FORM
GST REG-23 requiring the applicant to show cause as to why the
application submitted for revocation should no
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ed to be a
revocation of cancellation of registration under CGST Act & vice
versa.
(g) All returns due for the period from the date of the order of
cancellation of registration till the date of the order of revocation
of cancellation of registration shall be furnished by the said person
within a period of thirty days from the date of order of revocation
of cancellation of registration.
(h) Where the registration has been cancelled with retrospective
effect, the registered person shall furnish all returns relating to
period from the effective date of cancellation of registration till the
date of order of revocation of cancellation of registration within
a period of thirty days from the date of order of revocation of
cancellation of registration.
(i)
Where the registration has been suspended under
Rule 21A (2A) for contravention of the provisions contained
in clause (b) or clause (c) of sub-Section (2) of Section 29
and the registration has not already been cancelled by
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ration:
(a) When the registration has been cancelled by the proper officer
on his own motion and not on the basis of an application by the
registered person, then the registered person, whose registration
has been cancelled, can submit an application for revocation of
cancellation of registration, in FORM GST REG-21, to the Proper
Officer, within a period of thirty days from the date of the service
of the order of cancellation of registration at the common portal,
either directly or through a Facilitation Centre notified by the
Commissioner. The period of 30 days can be extended by:
.
â⬢
by the Additional Commissioner or the Joint Commissioner, as
the case may be, for a period not exceeding thirty days;
by the Commissioner, for a further period not exceeding thirty
days, beyond the period specified above.
(b) However, if the registration has been cancelled for failure to furnish
returns, application for revocation shall be filed, only after such
returns are furni
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e) Upon receipt of the information or clarification in FORM GST REG-
24, the Proper Officer shall dispose of the application within a
period of 30 days from the date of the receipt of such information
or clarification from the applicant. In case the information or
clarification provided is satisfactory, the Proper Officer shall dispose
the application as per para (c) above. In case it is not satisfactory
the applicant will be mandatorily given an opportunity of being
heard, after which the Proper Officer after recording the reasons in
writing may by an order in FORM GST REG-05, reject the application
for revocation of cancellation of registration and communicate the
same to the applicant.
(f) The revocation of cancellation of registration under the SGST Act
or the UTGST Act, as the case may be, shall be deemed to be a
revocation of cancellation of registration under CGST Act and vice
versa.
(g) All returns due for the period from the date of the order of
cancellation of
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shall not affect the liability of the
person to pay tax and other dues or to discharge any obligations
under GST Act or rules made thereunder for any period prior to
the date of cancellation whether or not such tax and other dues
are determined before or after the date of cancellation.
**********
Nation
Tax
Market
ST
5 years of GST
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Published by:
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C.R. Building, New Delhi-110109
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returns.
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@cbicindia
Ministry of Finance
Government of India
7535
Azadi Ka
Amrit Mahotsav
GST
GOODS AND SERVICES TAX
Cancellation,
Suspension and
Revocation of
cancellation of
Registration
(Updated as on November 2022)
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e prescribed. In case the registration
has been cancelled by the department there is a provision for
revocation of the cancellation at the request of the taxpayer. On
cancellation of the registration the person has to file a return which
is called the final return. The final return has to be filed within three
months of cancellation of GST registration.
Reason for cancellation:
The registration can be cancelled for the following reasons:
(a) a
person registered under any of the existing
laws, but who is not liable to be registered under the GST Act;
(b) the business has been discontinued, transferred fully for any
reason including death of the proprietor, amalgamated with
other legal entity, demerged or otherwise disposed of;
(c) there is any change in the constitution of the business;
(d) the taxable person is no longer liable to be registered or
intends to opt out of the voluntary registration;
(e) a registered person has contravened such provisions of the Act
or th
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nder
Composition Levy, has not furnished returns for a continuous
period of six months; or
any person who has taken voluntary registration under sub-
Section (3) of Section 25 has not commenced business within
six months from the date of registration; or
registration has been obtained by means of fraud, willful
misstatement or suppression of facts.
Suspension of registration:
(a) Where a registered person has applied for cancellation of
registration, the registration shall be deemed to be suspended
from the date of submission of the application or the date from
which the cancellation is sought, whichever is later, pending the
completion of proceedings for cancellation of registration.
(b) Where the proper officer has reasons to believe that the
registration of a person is liable to be cancelled under Section 29,
he may suspend the registration of such person with effect from
a date to be determined by him, pending the completion of the
proceedings for cancellation of
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ot make any taxable supply (i.e. not issue a tax invoice and,
accordingly, not charge tax on supplies made by him) during the
period of suspension and shall not be required to furnish any
return under Section 39.
(e) A registered person, whose registration has been suspended
shall not be granted any refund during the period of suspension
of his registration.
(f) The suspension of registration shall be deemed to be revoked
upon completion of the proceedings for cancellation of
registration by the proper officer and such revocation shall be
effective from the date on which the suspension had come into
effect. However, the suspension of registration may be revoked
by the proper officer, anytime during the pendency of the
proceedings for cancellation, if he deems fit.
(g) Where any order having the effect of revocation of suspension of
registration has been passed, the registered person has to issue
a revised invoice within one month in respect of the supplies
made during
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Services Tax Act and vice
versa.
(c) In the event, the proper officer has reasons to believe that
the registration of a person is liable to be cancelled, a notice
to such person in FORM GST REG-17, requiring him to show
cause, within a period of seven working days from the date of
the service of such notice, as to why his registration shall not
be cancelled will be issued.
(d) The reply to the show cause notice issued has to be furnished
by the registered person in FORM REG-18 within a period of
seven working days.
(e) In case the reply to the show cause notice is found to be
satisfactory, the proper officer will drop the proceedings
and pass an order in FORM GST REG -20. Where the person
instead of replying to the notice for contravention of the
provisions contained in clause (b) or clause (c) of sub-Section
(2) of Section 29, furnishes all the pending returns and makes
full payment of the tax dues along with applicable interest
and late fee, the proper officer shal
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te of such cancellation or the output tax
payable on such goods, whichever is higher.
(h) In case of capital goods or plant and machinery, the taxable
person shall pay an amount equal to the input tax credit
taken on the said capital goods or plant and machinery,
reduced by such percentage points as may be prescribed
or the tax on the transaction value of such capital goods or
plant and machinery under Section 15, whichever is higher.
5
under Section 148 of the Companies Act, 2013;
the income-tax audit report, if any, under Section
44AB of the Income-Tax Act, 1961; and any other
relevant record.
(d) Rule 101 of the CGST Rules, 2017 prescribes
the process and also the forms for notifying
the registered taxpayer about the dates for
conducting the Audit in the FORM GST ADT-01
and for informing the findings of audit to the
registered person in the FORM GST ADT-02.
Salient features of the Audit Process adopted by
the department are:
(a) Intimation to the Taxpayer regard
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egistered person and educating
the taxpayer to be more compliant with the law and
procedure.
***
*******
æËÅââ¬
7
GST
Audit In GST Regime
Nation
Tax
Market
ST
5 years of GST
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Published by:
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C.R. Building, New Delhi-110109
Follow us on:
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@CBIC INDIA
@cbicindia
Ministry of Finance
Government of India
7535
Azadi
Ka
Amrit Mahotsav
AUDIT IN
GST REGIME
(Updated as on November 2022)
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RECTAMES AND CUST
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GOVERNMENT OF INDIA
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s on the basis
of materiality i.e. degree of scrutiny and
application of an audit tool depending upon
the identified nature of risk factors;
(d) Proper recording of all checks and findings
made during the entire audit;
(e) Identifying the unexplored compliance
verification parameters;
(f) Educating the taxpayer
compliance.
2
for voluntary
Rights and Benefit to the taxpayer in audit:
The taxpayer should get an intimation atleast
fifteen days in advance intimating the date of audit.
All audit findings are discussed with taxpayer by the
auditor. Preliminary findings of audit are conveyed
to the taxpayer and his views/comments are taken
on record.
The taxpayer is conveyed in writing a choice to
make the payment of tax short paid / not paid
with waiver of show cause notice. The final audit
findings are informed to the taxpayer within thirty
days along with his rights and obligations and the
reasons for such findings. The entire audit process
is to be completed withi
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cial care would be taken of such taxpayers
and the audit officers have been advised to
minimize the litigation in case of bonafide
mistake noticed during audit.
any
(b) In case of smaller category of taxpayers, the
field formations have been advised not to
visit the taxpayer's premises and conduct
desk audit in the office based on documents/
information made available by the taxpayer.
(c) Most of the digital information of the taxpayers
already available with the department is made
available to the auditors, so that they do not
ask the taxpayer to provide the same.
Legal Provisions:
(a) Section 2(13) of CGST Act, 2017 defines ââ¬Â¨Audit'
as “the examination of records, returns and
other documents maintained or furnished by
the registered person under this Act or Rules
made there-under or under any other law for
the time being in force to verify, inter alia,
the correctness of turnover declared, taxes
paid, refund claimed and input tax credit
availed, and to ass
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r required; cost audit report, if any,
AUDI T
5
GST
Refunds in GST
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Ministry of Finance
Government of India
755
Azadi Ka
Amrit Mahotsav
Timely Refunds Mechanism
Nation
Tax
Market
ST
5 years of GST
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Published by:
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C.R. Building, New Delhi-110109
@cbic_india
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@cbicindia
GST
GOODS AND SERVICES TAX
Refunds
under GST
(Updated as on November 2022)
RATHI
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RECT TAXES AND CUSTO
HOW
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OF INDIA
GOVERNMENT OF
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89(2) of CGST Rules,
2017 is an indicator of the various situations that may necessitate a refund
claim. A claim for refund may arise on account of:
(a) export of goods or services;
(b) supplies to SEZs units and developers;
(c) supply of goods regarded as Deemed Exports;
(d) refund of taxes on purchase made by UN or embassies etc. under
Section 55 of CGST Act, 2017;
(e) refund arising on account of judgment, decree, order or direction of
the Appellate Authority, Appellate Tribunal or any court;
(f) refund of accumulated Input Tax Credit on account of inverted rate
structure;
(g) finalisation of provisional assessment;
(h) refund of pre-deposit;
(i)
tax paid in excess/by mistake;
(j)
Refunds to International tourists of GST paid on goods in India and
carried abroad at the time of their departure from India (not notified yet);
(k) refund of tax paid in wrong head under Section 77 of CGST Act, 2017 &
Section 19 of IGST Act, 2017 (treating the supply as intra-State sup
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ey might be non-taxable or even exempt supplies. Every person
till the date of refund of such tax shall have to be paid to the claimant. It
may be noted that any tax shall be considered to have been refunded only
when the amount has been credited to the bank account of the claimant.
Therefore, interest will be calculated starting from the date immediately
after the expiry of sixty days from the date of receipt of the application
till the date on which the amount is credited to the bank account of the
claimant. Accordingly, all tax authorities have been advised to issue the final
sanction order in FORM GST RFD-06 within 45 days of the date of generation
of (ARN).
Latest Clarification on Refunds issued by Board:
CBIC vide Circular No. 159/15/2021 dated 20.09.2021 has been issued
clarifying the doubts related to scope of intermediary. Further, Circular
No. 161/17/2021 dated 20.09.2021 has been issued clarifying the issue
related export of services with respect to condition n
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issued
prescribing the manner of re-credit in electronic credit ledger using
FORM GST PMT-03A on account of deposit of erroneous refund of
unutilised ITC and refund of IGST obtained in contravention of sub-Rule
(10) of Rule 96 of the CGST Rules, 2017.
Power with the Commissioner to withhold refund in certain cases:
GST law provides that where an order giving rise to a refund is the subject
matter of an appeal or further proceedings or where any other proceedings
under GST Act is pending and the Commissioner is of the opinion that grant
of such refund is likely to adversely affect the revenue in the said appeal or
other proceedings on account of malfeasance or fraud committed, he may,
after giving the taxable person an opportunity of being heard, withhold the
refund in Part A of Form GST RFD-07 till such time as he may determine.
Further, once the reasons for withholding refund no more exist, such
withheld refunds may be released by passing an order in Part-B of Form GST
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icity.
Single disbursement authority:
Refund amount sanctioned whether under IGST, CGST, SGST and Cess shall
be disbursed either by proper officer of central tax or proper officer of state
tax to whom the tax payer is assigned. The taxpayer need not approach
the central/state authority for disbursal of IGST, CGST & Cess or SGST post
sanction of refund by the tax authority to whom taxpayer is assigned. Where
any amount claimed as refund is rejected under Rule 92 of the CGST Rules,
2017, either fully or partly, the amount debited, to the extent of rejection,
shall be re-credited to the electronic credit ledger by an order made in FORM
GST PMT-03
Excess payment of tax to be refunded in cash and as re-credit of ITC:
Rule 92 of the CGST Rules, 2017 has been amended vide Notification No.
16/2020-Central Tax dated 23.03.2020 by inserting sub-Rule (1A) to provide
for payment of refund under category excess payment of tax in cash and
re-credit of ITC in electronic credit ledger i
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t at the rate of 6% (notified vide Notification No. 13/2017-Central Tax
dated 28.06.2017) on the refund amount starting from the date immediately
after the expiry of sixty days from the date of receipt of application (ARN)
making claim of refund on account of zero rated supplies has two options-
either he can export under Bond/LUT and claim refund of accumulated Input
Tax Credit; or he may export on payment of integrated tax and claim refund
thereof as per the provisions of Section 54 of CGST Act, 2017. Thus, the GST
law allows the flexibility to the exporter (which will include the supplier
making supplies to SEZ) to claim refund upfront as integrated tax (by
making supplies on payment of tax using ITC) or export without payment of
tax by executing a Bond/LUT and claim refund of related ITC of taxes paid on
inputs and input services used in making zero rated supplies.
Grant of provisional refund in case of zero rated supplies:
GST law also provides for grant of provisiona
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1 to prescribe the manner and time period for filing such claim.
Further, a Circular No. 162/18/2021-GST dated 25.09.2021 has been issued
clarifying the issues pertaining to refund of tax paid in wrong head under
Section 77 of CGST Act, 2017 and Section 19 of IGST Act, 2017.
Claim by a person who has borne the incidence of tax:
Any tax collected by the taxable person more than the tax due on such
supplies must be credited to the Government account. The law makes
explicit provision for the person who has borne the incidence of tax to file
refund claim in accordance with the provisions of Section 54 of CGST Act,
2017.
Refunds to casual/non-resident Taxable Persons:
A casual/Non-resident Taxable Person has to pay tax in advance at the time
of registration. Refund may become due to such persons at the end of
the registration period because the tax paid in advance may be more than
the actual tax liability on the supplies made by them during the period of
validity of registrat
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m on their purchases. The claim has to be made before
the expiry of two years from the last day of the quarter in which such supply
was received. It may be noted that refund would be granted by central
government as facility of a single UIN has been made available to such
agencies. CBIC has issued instructions vide Circular No. F. No. 349/48/2017-
GST dated 13.03.2018, F. No. 349/48/2017-GST dated 13.04.2008 and
F. No. 349/48/2017-GST dated 14.09.2018.
In addition, Canteen Store Departments (CSDs) have been notified under
Section 55 of the CGST Act, 2017 vide Notification No. 6/2017- Central Tax
(Rate) dated 28.06.2017 for refund of 50% of applicable central tax paid
by it on all inward supplies of goods received by it for the purposes of
subsequent supply of such goods to the Unit Run Canteens of the CSD
or to the authorized customers of the CSD. Accordingly, a Circular No.
60/34/2018-GST dated 04.09.2018 has been issued regarding processing of
refund applications filed
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test inapplicable in case of refund of accumulated ITC,
refund on account of exports, refund of payment of wrong tax (integrated
tax instead of central tax plus state tax and vice versa), refund of tax paid
on a supply which is not provided or which refund voucher is issued or if
the applicant shows that he has not passed on the incidence of tax to any
other person. In all other cases the test of unjust enrichment needs to be
satisfied for the claim to be paid to the applicant. For crossing the bar of
unjust enrichment, if the refund claim is less than 2 Lakhs, then a self-
Refund claims in respect of Deemed Exports:
Notification No. 48/2017-Central Tax dated 18.10.2017 has been issued under
Section 147 of the CGST Act, 2017 wherein certain supplies of goods have
been notified as deemed export. Further, the third proviso to Rule 89(1) of
the CGST Rules, 2017 allows the recipient or the supplier to apply for refund
of tax paid on such deemed export supplies. In case such r
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emed export supplies, an undertaking by the supplier of deemed export
supplies that he shall not claim the refund in respect of such supplies is also
required to be furnished. The procedure regarding procurement of supplies
of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware
Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-
Technology Parks (BTP) Unit under deemed export as laid down in Circular
no. 14/14/2017-GST dated 06.11.2017 needs to be complied with.
Further, as per the provisions of Rule 89(2)(g) of the CGST Rules, 2017, the
statement 5B of FORM GST RFD-01 is required to be furnished for claiming
refund on supplies declared as deemed exports.
It may be noted that Rule 89(4A) has been inserted, w.e.f. 23.10.2017 in CGST
Rules, 2017, vide Notification No. 3/2018-Central Tax dated 23.01.2018 which
provides for refund of ITC availed in respect of other inputs or input services
used in making zero-rated supply of goods or service
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d
to the Central or State Tax Authority will necessarily have to submit the
refund application physically. It is reiterated that the Central Tax officers
shall facilitate the processing of the refund claims of all registered persons
whether or not such person was registered with the Central Government in
the earlier regime.
Electronic filing and processing of refund claims on account of inverted
duty structure, deemed exports and excess balance in electronic cash
ledger:
The applications/documents / forms pertaining to refund claims on account
of inverted duty structure (including supplies in terms of Notification Nos.
40/2017-Central Tax (Rate) and 41/2017-Integrated Tax (Rate) both dated
23.10.2017), deemed exports and excess balance in electronic cash ledger
shall be filed and processed online:
(a)
refund of unutilized input tax credit where the credit has accumulated on
account of rate of tax on inputs being higher than the rate of tax on
output supplies (other tha
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r the
last tax period before the one in which the refund application is being filed.
Circular No.79/53/2018 (rescinded vide Circular No. 125/44/2019-GST dated
18.11.2019) has issued further clarifications in respect of refund claim of
inverted rate structure as under:
(a)
Refund of unutilized ITC in case of inverted tax structure, as provided
in Section 54(3) of the CGST Act, 2017 is available where ITC remains
unutilized even after setting off of available ITC for the payment
of output tax liability. Where there are multiple inputs attracting
different rates of tax, in the formula provided in Rule 89(5) of the CGST
Rules, 2017 the term “Net ITC” covers the ITC availed on all inputs in
the relevant period, irrespective of their rate of tax.
declaration of the applicant to the effect that the incidence of tax has not
been passed to any other person will suffice to process the refund claim. For
refund claims exceeding 2 Lakh, a certificate from a Chartered Accountant/
Cos
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riod from the date of filing of refund claim to the date of issuance
of deficiency memo in Form GST RFD-03 would be excluded for computation
of time period of 2 years for filing of refund claim under sub-section (1) of
section 54 of the CGST Act, 2017. The claim, if in order, is sanctioned in
FORM GST RFD-06 within a period of 60 days from the date of receipt of
the application if claim is complete in all respects. If this mandatory period
is exceeded, interest at the rate of 6% (9% in case of refund made on order
passed by an adjudicating authority or Appellate Tribunal or court which
has attained finality) becomes payable along with refund from the expiry
of 60 days till the date of payment of refund. However, if the refund claim
is on account of pre-deposit made before any appellate authority, the interest
becomes payable from the date of making such payment.
Documentation:
The applicant need not file elaborate documents along with the refund claim.
Standardised and ea
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riod needs to be given.
In case of claim of refund on account of any order or judgment of appellate
authority or court, the reference number of the order giving rise to refund
should also be given. For crossing the bar of unjust enrichment, if the refund
claim is less than Rs. 2 Lakh, then a self-declaration by the applicant to the
8
5
effect that the incidence of tax has not been passed to any other person will
suffice to process the refund claim. For refund claims exceeding 2 Lakh,
a certificate from a Chartered Accountant/Cost Accountant will have to be
given.
Compliance with natural justice:
In case the claim is sought to be rejected by the proper officer, a notice in FORM
GST RFD-08 is given online to the applicant stating the ground on which the
refund is sought to be rejected. The applicant needs to respond online within 15
days from the receipt of such notice in FORM GST RFD-09. Thus no claim can be
rejected without giving applicant an opportunity.
Payment to b
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all electronically
transmit to the common portal, a confirmation that the goods covered by
the said invoices have been exported out of India.
Upon receipt of the information regarding the furnishing of a valid return
in FORM GSTR-3B and FORM GSTR-1 from the common portal, the system
designated by the Customs (or the proper officer) process the claim for
refund and an amount equal to the integrated tax paid in respect of each
shipping bill or bill of export is electronically credited to the bank account
of the applicant mentioned in his registration particulars and as intimated to
the Customs authorities.
As per Rule 96, of the IGST Rules the refund of IGST paid on export of goods
is processed and disbursed by Customs. For processing such refund, GST
system transmits invoice level data of Table 6A in FORM GSTR 1 subject to the
following validations:
(a) FORM GSTR-3B is filed for the corresponding period, with admitted tax
liability under Table 3.1(b);
(b) export invoices
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Rule 96 of the CGST Rules, 2017 has been amended retrospectively w.e.f.
01st July, 2017 to provide for transmission of withheld IGST refunds, where
the goods have been exported in violation of Customs Act or where the
verification of exporter is considered essential before grant of refund, to
the jurisdictional GST authorities electronically through common portal in
a system generated FORM GST RFD-01 of the CGST Rules for expeditious
disposal of such withheld refunds.
Procedure for filing refund claims (other than refund under Rule 96 on
account of export of goods and refund of unutilised ITC on account of zero
rated supply):
The application for refund of integrated tax paid on zero-rated supply of
goods to a Special Economic Zone developer or a Special Economic Zone unit
or in case of zero-rated supply of services is required to be filed in FORM GST
RFD-01 by the supplier on the common portal. All necessary documentary
evidences as applicable (as per the details in stat
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ber (ARN), the refund claim is transferred to the proper officer of the
jurisdictional tax authority to which the taxpayer has been assigned as per
the administrative order issued in this regard by the Chief Commissioner
of Central Tax and the Commissioner of State Tax. In case such an order
has not been issued in the State, the registered person is at liberty to apply
for refund before the Central Tax Authority or State Tax Authority till the
6
7
GST
Integrated Goods and
Services Tax
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ST
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GST
GOODS AND SERVICES TAX
Please scan for download
Refund of
Unutilised Input
Tax Credit (ITC)
(Updated as on November 2022)
Published by:
Directorate General of Taxpayer Services,
C.R. Building, New Delhi-110109
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ount of inverted duty structure, subject to
certain exceptions.
As per Section 54(3) of the CGST Act, 2017, a registered person may
claim refund of unutilised Input Tax Credit at the end of any tax
period. A tax period is the period for which return is required to be
furnished.
Refund of unutilised Input Tax Credit is allowed only in following two
scenarios:
(a) Zero rated supplies made without payment of tax: As per
Section 16(3) of the IGST Act, 2017, a registered person making
zero rated supply is eligible to claim refund under either of the
following options, namely:
â⬢ Supply of goods or services or both under bond or Letter of
Undertaking (LUT), subject to such conditions, safeguards
and procedure as may be prescribed, without payment
of integrated tax and claim refund of un-utilised input tax
credit; or
â⬢ Supply of goods or services or both, subject to such
conditions, safeguards and procedure as may be prescribed,
on payment of integrated tax and c
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ii) of the CGST Act, 2017.
Where to file the refund claims
The registered person needs to file the refund claim online which
will be transferred to the jurisdictional tax authority to which the
taxpayer has been assigned as per the administrative order issued
in this regard by the Chief Commissioner of Central Tax and the
Commissioner of State Tax.
In case such an order has not been issued in the State, the registered
person is at liberty to apply for refund before the Central Tax
Authority or State Tax Authority till the administrative mechanism
for assigning of taxpayers to respective authority is implemented.
However, in the latter case, an undertaking is required to be
submitted stating that the claim for sanction of refund has been
made to only one of the authorities. It is reiterated that the Central
Tax officers shall facilitate the processing of the refund claims of all
registered persons whether or not such person was registered with
the Central Government in t
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redited directly to the claimant's bank account.
****
****
2
11
containing the number and date of invoices received and issued
during a tax period. Rule 89(3) of CGST Rules, 2017 provides that
where the application relates to refund of input tax credit, the
electronic credit ledger shall be debited by the applicant in an
amount equal to the refund so claimed.
Formula for calculation of refund of unutilised ITC on account of
inverted rated structure has been amended vide Notification No.
14/2022-CT dated 05.07.2022 so as to take into account utilisation of
ITC of input services for discharge of outward tax liability.
Refund of unutilised ITC on account of export of electricity
CGST Rules, 2017 has been amended vide Notification No. 14/2022-
CT dated 05.07.2022 by way of insertion of clause (ba) in sub-rule
(2) of rule 89 and Statement 3B in FORM GST RFD-01 to provide for
filing of an application of refund of unutilised ITC by an exporter of
electricity. Further, Circu
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ons having aggregate turnover of up
to Rs. 1.5 Cr in the preceding financial year or the current financial
year and who have opted to file FORM GSTR-1 on a quarterly basis
shall apply for refund on a quarterly basis or by clubbing quarters.
Further, it is stated that the refund claim for a tax period may be filed
only after filing the details in FORM GSTR-1 for the said tax period.
It is also to be ensured that a valid return in FORM GSTR-3B has
been filed for the last tax period before the one in which the refund
application is being filed.
10
has been made to merchant exporters under Notification No.
40/2017-Central Tax (Rate) dated 23.10.2017 or Notification No.
41/2017-Integrated Tax (Rate) dated 23.10.2017.
In such cases also, refund would be available in accordance with Section 54
of the CGST Act, 2017 read with Rule 89 of the CGST Rules, 2017.
It shall be noted that no refund of unutilised Input Tax Credit is
allowed in cases where the goods exported out of India
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le 89(3) of CGST Rules, 2017 provides that where the application
relates to refund of input tax credit, the electronic credit ledger shall
be debited by the applicant in an amount equal to the refund so
claimed.
Further, sub-section (6) of section 54 of the CGST Act, 2017, provides
for sanction of 90% of refund amount, excluding the amount of ITC
provisionally accepted, on provisional basis in cases where the claim
for refund is on account of zero-rated supply of goods or services
or both made by registered persons, other than such category of
registered persons as may be notified by the Government on the
recommendations of the Council;.
Sub-section (7) of Section 54 provides that the final refund sanction/
rejection order shall be issued within sixty days from the date of
receipt of application, complete in all respects.
Rule 91 of CGST Rules, 2017 provides that the provisional refund is
to be granted within 7 days from the date of acknowledgement
of the refund claim a
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supply which is not provided, either
wholly or partially, and for which invoice has not been issued,
or where a refund voucher has been issued;
1H
1514
(d) refund of tax in pursuance of Section 77;
(e) the tax and interest, if any, or any other amount paid by the
applicant, if he had not passed on the incidence of such tax and
interest to any other person; or
(f) the tax or interest borne by such other class of applicants as
the Government may, on the recommendations of the Council,
by notification, specify.
Formula for grant of refund in cases where the refund of accumulated
Input Tax Credit is on account of zero rated supply is prescribed in
sub-rule (4) of Rule 89, which is
Refund Amount = (Turnover of zero-rated supply of goods +
Turnover of zero-rated supply of services) x Net ITC ÃÆ· Adjusted Total
Turnover Where,
(a) “Refund amount” means the maximum refund that is
admissible;
(b) “Net ITC” means input tax credit availed on inputs and input
services during
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ons
thereof, whether or not refined, but not
chemically modified.
Other fixed vegetable or microbial fats
and oils (including jojoba oil) and their
fractions, whether or not refined, but not
chemically modified.
1J
1516
Vegetable fats and oils and their
1K
1517
1L
1518
1M
2701
1N
2702
10
2703
fractions, partly or wholly hydrogenated,
interesterified, re-esterified or elaidinised,
whether or not refined, but not further
prepared.
Edible mixtures or preparations of
vegetable fats or vegetable oils or of
fractions of different vegetable fats or
vegetable oils of this Chapter, other than
edible fats or oils or their fractions of
heading 1516
Vegetable fats and oils and their fractions,
boiled, oxidised, dehydrated, sulphurised,
blown, polymerised by heat in vacuum or in
inert gas or otherwise chemically modified,
excluding those of heading 1516
Coal; briquettes, ovoids and similar solid
fuels manufactured from coal
Lignite, whether or not agglomerated,
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ilised
input tax credit of GST paid on inputs (other than input tax credit of
GST paid on capital goods) in respect of fabrics manufactured and
exported by him.
However, vide Notification no. 20/2018-Central Tax (Rate) dated
26.07.2018, the restriction of refund on account of inverted rate
structure for items mentioned at Sr.no. 1 to 7 of the above table has
been removed w.e.f. 01.08.2018 and it has been further provided
that in respect of said goods, the accumulated input tax credit lying
unutilised in balance, after payment of tax for and up to the month
of July, 2018, on the inward supplies received up to the 31st day of
July 2018, shall lapse.
Further, Notification No. 05/2017- Central Tax (Rate) dated
28.06.2017 has been amended vide Notification No. 09/2022- Central
Tax (Rate) dated 13.07.2022 vide which the government has notified
the following goods in respect of which refund of unutilized ITC will
not be admissible w.e.f. 18.07.2022:
Sr.
Tariff item,
No
hea
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n received in advance in
any period prior to the relevant period reduced by advances
received for zero-rated supply of services for which the supply
of services has not been completed during the relevant period;
(e) “Adjusted Total Turnover” means the sum total of the value of-
âš« the turnover in a State or a Union territory, as defined under
clause (112) of section 2, excluding the turnover of services; and
âš« the turnover of zero-rated supply of services determined
in terms of clause (D) above and non-zero-rated supply of
services, excluding-
(i) the value of exempt supplies other than zero-rated
supplies; and
(ii) the turnover of supplies in respect of which refund is
claimed under sub-rule (4A) or sub-rule (4B) or both,
if any, during the relevant period;
(f) “Relevant period” means the period for which the claim has
been filed.
Explanation.ââ¬âFor the purposes of this sub-rule, the value of goods
exported out of India shall be taken as –
(i) the Free
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t availed
in respect of other inputs or input services to the extent used in
8
5
Sr.
Tariff item,
Description of Goods
No
heading, sub-
heading or
Chapter
6A
5608
Knotted netting of twine, cordage or
making such export of goods, when the exporter has received
supplies on which supplier has availed benefit of under Notification
no. 40/2017-Central Tax (Rate) dated 23.10.2017 or Notification no.
41/2017-Integrated Tax (Rate) dated 23.10.2017, or when the exporter
has himself availed the benefit of duty/tax free procurement under
the Notification No. 78/2017-Customs dated 13.10.2017 or Notification
No. 79/2017-Customs dated 13.10.2017.
Refund of ITC on account of inverted duty structure
As per clause (ii) of the first proviso of Section 54(3) of CGST Act,
2017, refund of accumulated ITC shall be allowed where the credit
accumulation has taken place on account of inverted duty structure.
It may be noted that this would include even those cases where
supply has bee
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vices.
In respect of goods, the central government has issued Notification
no. 5/2017- Central Tax (Rate) dated 28.06.2017 as amended by
Notification no. 44/2017-Central Tax (Rate) dated 14.11.2017. The
government has notified the following goods in respect of which
unutilised ITC will not be admissible as refund: –
6B
5801
6C
5806
7
60
8
8601
6
8602
10
8603
rope; made up fishing nets and other
made up nets, of textile materials
Corduroy fabrics
Narrow woven fabrics, other than goods
of heading 5807; narrow fabrics consisting
of warp without weft assembled by
means of an adhesive (bolducs)
Knitted or crocheted fabrics [All goods]
Rail locomotives powered from an
external source of electricity or by electric
accumulators
Other rail locomotives; locomotive
tenders; such as Diesel-electric
locomotives, Steam locomotives and
tenders thereof
Self-propelled railway or tramway
coaches, vans and trucks, other than
those of heading 8604
11
8604
Railway or t
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l-bogies,
axles and wheels, and parts thereof
Railway or tramway track fixtures and
fittings; mechanical (including electro-
mechanical) signalling, safety or traffic
control equipment for railways, tramways,
roads, inland waterways, parking facilities,
port installations or airfields; parts of the
foregoing
7
GST
Margin Scheme in GST
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Margin Scheme
| | |
| | |
GST
GOODS AND SERVICES TAX
Nation
Tax
Market
ST
5 years of GST
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Please scan for download
Margin Scheme
in GST
(Updated as on November 2022)
Published by:
Directorate General of Taxpayer Services,
C.R. Building, New Delhi-110109
Follow us on:
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on as the
goods, having once borne the incidence of tax, re-enter the
supply and the economic supply chain.
Valuation of Second Hand Goods:
As per Rule 32(5) of the CGST Rules, 2017, where a taxable
supply is provided by a person dealing in buying and selling
of second hand goods i.e. used goods as such or after such
minor processing which does not change the nature of the
goods and where no input tax credit has been availed on
the purchase of such goods, the value of supply shall be the
difference between the selling price and the purchase price
and where the value of such supply is negative, it shall be
ignored.
The proviso to the above rule further provides that in case
of the purchase value of goods repossessed from an un-
registered defaulting borrower, for the purpose of recovery
of a loan or debt shall be deemed to be the purchase price
of such goods by the defaulting borrower reduced by 5
percentage points for every quarter or part thereof, between
the date o
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ply of the car to the company for 3 Lakh shall be
exempted and the supply of the same by the company to its
customer for 3.5 Lakh shall be taxed and GST shall be levied.
The value for GST purpose shall be Rs.50,000/- i.e. the difference
between the selling and the purchase price of the company.
In case any other value is added by way of repair, refurbishing,
reconditioning etc., the same shall also be added to the value of
goods and be part of the margin.
If margin scheme is opted for a transaction of second hand
goods, the person selling the car to the company shall not issue
any taxable invoice and the company purchasing the car shall not
claim any ITC.
TAX
Rs.
Rs.
2
3
The law
lays down a stringent criteria and
procedure to be followed for arresting a person. A
person can be arrested only if the criteria stipulated
under the law for this purpose is satisfied i.e. if he
has committed specified offences (not any offence)
and the tax amount is exceeding 200 Lakh.
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Ministry of Finance
Government of India
75-35
Azadi
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Amrit Mahotsav
Nation
Tax
Market
ST
5 years of GST
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Directorate General of Taxpayer Services,
C.R. Building, New Delhi-110109
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GST
GOODS AND SERVICES TAX
INSPECTION,
SEARCH,
SEIZURE AND
ARREST
(Updated as on November 2022)
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Directorate General of Taxpayer Services
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
www.cbic.gov.in
Inspection, Search, Seizure
and Arrest
1.
2.
In any ta
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such cases, the proper
officer, not below the rank of the Joint Commissioner
may authorise, in writing, any other officer to cause
inspection, search and seizure. However, in case of
arrests the same can be carried out only where the
person is accused of offences specified for this purpose
and the tax amount involved is more than specified limit.
Further, the arrests under GST Act can be made only
under authorisation from the Commissioner.
3. The circumstances which may warrant exercise of these
options are as follows:
(a) Inspection
'Inspection' is a softer provision than search which
enables officers to access any place of business or of
a person engaged in transporting goods or who is an
owner or an operator of a warehouse or godown. As
discussed above the inspection can be carried out by an
officer of CGST/SGST only upon a written authorization
given by an officer of the rank of Joint Commissioner or
above. A Joint Commissioner or an officer higher in rank
can g
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State Governments).
If on verification of the consignment, during transit,
it is found that the goods were removed without
prescribed document or the same are being supplied
in contravention of any provisions of the Act, then the
same can be detained or seized and may be subjected
to penalties as prescribed.
To ensure transparency and minimise hardships to the
trade, the law provides that if during verification, in
transit, a consignment is held up beyond 30 minutes
the transporter can feed details on the portal. This
will ensure accountability and transparency for
all such verifications. Moreover, for verification
during movement of consignment will also be done
through digital interface and therefore the physical
intervention will be minimum and as has already been
mentioned that in case of a delay beyond 30 minutes
the transporter can feed the details on the portal.
(c) Search & Seizure
The provisions of search and seizure also provides enough
safeguards and the
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sionally released on
execution of bond and furnishing a security or on
payment of applicable tax, interest and penalty;
in case of seizure of goods, a notice has to be issued
within six months, if no notice is issued within a period
of six months then all such goods shall be returned.
â⬢
â⬢
However, this period of six months can be extended
by Commissioner for another six months on
sufficient cause;
an inventory of the seized goods/documents/
records is required to be made by the officer and
the person, from whom the same are seized, shall
be given a copy of the same.
to ensure that the provisions for search and seizure
are implemented in a proper and transparent
manner, the Act stipulates that the searches and
seizures shall be carried out in accordance with
the provisions of Criminal Procedure Code, 1973.
It ensures that any search or seizure should be
made in the presence of two or more independent
witnesses, a record of entire proceedings is made
an
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ommissioner.
Note:
Advance reward to informer may be decided by the reward
sanctioning authority upto the respective monetary limit even
if the total entitlement of reward exceeds the said monetary
limit. In such cases, the final reward shall be decided by the
appropriate reward sanctioning authority based on entitlement
of reward.
For detailed information please refer to CBIC Circular No. 20/2015-
Customs dated 31.07.2015, Circular No. 29/2016-Customs dated
23.06.2016 and Circular No. 36/2018-Customs dated 05.10.2018 available
at https://https://www.taxinformation.cbic.gov.in
Nation
Tax
Market
ST
5 years of GST
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Customs
1000
Act
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O INFORMERS
01. The field formations [Commissionerates of Customs/Central Taxes
(Central Goods and Services Tax (GST), Integrated Goods and Services
Tax (IGST), Central Excise) and the Directorate General of Revenue
Intelligence (DRI) and Directorate General of GST Intelligence (DGGI)]
of Central Board of Indirect Taxes and Customs give reward to the
informers (those who give information to the
Department on smuggling of contraband and evasion
of duties and taxes) under “The Guidelines for grant of
Reward to informers and Government Servants, 2015 .
“The guidelines are applicable for grant of rewards to the informers
in respect of cases of seizures made and/or infringements/evasion
of duty service tax etc. detected, under the provisions of the
following Acts:
(a) The Customs Act, 1962;
(b) The Central Excise Act, 1944;
(c) Narcotic Drugs & Psychotropic Substances (NDPS) Act, 1985;
(d) Finance Act, 1994 as amended to an extent the said Act
Contains provisions relating
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abouts, assets, immovable properties
etc. of persons from whom arrears of duty, tax, fine, penalty
etc. are recoverable and the information results in recovery of
arrears.
Above 10
Lakh & upto
*25 Lakh
Above 25
Lakhs &
upto
* 50 Lakhs
Above 50
Lakhs
A Committee consisting of:-
(a) Jurisdictional Principal Commissioner/
Commissioner of Customs/CGST & Central
Excise/Principal Additional Director General/
Additional Director General of DRI/DGGI;
(b) One of jurisdictional Addl. Comm./Senior
most Jt. Commissioner/Director of the
Commissionerate or/DRI/DGGI; and
(c) An outside Addl/Jt. Commissioner or Addl/Jt.
Director of DRI/DGGI nominated by jurisdictional
Principal Commissioner/Commissioner/Principal
ADG/ADG
Note: Addl. Commissioner/Joint Commissioner of the
Commissionerate or/DRI/DGGI being considered
for reward shall not be member of the reward
committee.
A Committee consisting of
i. Jurisdictional Principal Chief Commissioner/Chief
Commissioner/Principal
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is less than the one
prescribed above.
For 10 gm gold and for 1kg of silver the admissible reward shall be-
(a) When the gold is absolutely confiscated and the goods are
not redeemed to the noticee, the quantum of reward shall be
1,500/- per 10 gms. Similarly, with regard to confiscation of
silver, the quantum of reward shall be Rs. 3,000/- per one Kg.
(b) When the gold and silver, including jewellery and articles
thereof are seized, and in cases of detection of import of gold/
silver in contravention of provisions of Customs Act, 1962
(where after issuance of SCN / completion of adjudication
proceedings, an option to redeem goods is exercised), then
quantum of reward shall be calculated as per the actual
realization of duty, fine and penalty as applicable to similar
such detection in terms of the reward rules.
(c) In case of absolute confiscation of gold and silver jewellery,
the quantum and ceiling of reward will be 20% of the Net sale
proceeds of the jewellery plus
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rmer, whether information gives clues to
persons involved in smuggling, infringements, evasion of duty,
tax etc.;
(b) special initiative, efforts and skills/ ingenuity displayed leading
to the recovery of Government dues during the course of
investigation admitting their liability by way of voluntary
deposit;
(c) whether the information led to seizure of contraband goods/
detection of infringements /evasion of duty /tax, the owners/
organizers/ financiers/racketeers and the carriers have been
apprehended or not;
(d) the reward has to be case specific and not to be extended,
in respect of other cases made elsewhere/against other parties
on the basis of a similar modus operandi;
(e) in the cases of recovery of arrears of duty/tax. the grant
of reward shall be considered only in those cases where the
Chief Commissioner is satisfied that all possible efforts have
been made by the Departmental officers to trace the defaulter/
details of defaulter's property and Information
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of duty/Tax evaded plus amount of fine and penalty
levied/imposed and recovered;
(b) 20% of recovery of drawback claimed fraudulently and/or
recovery of duties evaded under various Export Promotion
Schemes plus amount of fine/penalty levied / imposed and
recovered.
07. In respect of opium and other narcotic drugs, controlled substances,
psychotropic substances and other synthetic drugs etc. seized
under the provisions of Narcotic Drugs and Psychotropic Substances
(NDPS) Act, 1985, the overall ceiling of reward will be as per the
revised specific rates indicated in Annexure A-1 and Annexure A-2.
08. In respect of Gold and Silver seized under the provisions of Customs
Act, 1962 and in cases of detection of import of gold / silver in
contravention of provisions of Customs Act, 1962 the overall ceiling
of reward will be as per specific rates indicated in Annexure A-3.
09. In respect of recovery of arrears of duty/tax, the reward can be
given up to a maximum of 5% of the amo
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6/- per
100%
preparations
tablet of 5mg
10.
Alprax and its preparations
0.52/- per tablet
100%
PAYMENT OF ADVANCE / INTERIM REWARD
of 5mg
10. Advance/Interim reward may be paid to informers upto 50% of the
total admissible reward immediately on seizure in respect of the
following categories of goods, namely:
11.
Buprenorphine/ Tidigesic
and its preparations
25,000/- per kg
100%
12.
Dextropropoxyphene,
*2,880/- per kg
100%
(a) gold/silver bullion; and
its salts and preparations
thereof
13.
Fortwin and its
preparations
*1.044/- per vial
of 30 mg
100%
11.
(b) arms and ammunition, explosives.
In other cases of outright smuggling, involving seizures of contra
band goods, including foreign currency, advance/ interim reward
upto 25% of the total admissible reward may be paid to the informers
immediately after seizure, if the authority competent to sanction
reward is satisfied that the goods seized are reasonably expected to
be confiscated on adjudication
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e)
90% or more of
diacetyl morphine
4.
Cocaine and its
salts
2,40,000/-
(20% of present
illicit price)
5.
Hashish
6.
Hashish Oil
7.
Ganja
8. Mandrax Tablets
0
10.
Amphetamine, its
salts and
preparations thereof
Methamphetamine,
its salts and
preparations thereof
2,000/-
(20% of present
illicit price)
10,000/-
(20% of present
illicit price)
600/-
(20% of present
illicit price)
2,000/-
(20% of present
illicit price)
20,000/-
(10% of present
illicit price)
20,000/-
(10% of present
illicit price)
15,000/1,000
tablets (10% of
present illicit
11.
Ecstasy or 3,4-
Methylene Dioxy
Methamphetamine
(MDMA)
price)
90% or more of
anhydrous morphine
With THC content
of 4% or more
With THC content
of 20% or more
Should be
commercially
acceptable as Ganja
Presence of
Methaqualone
100% pure ATS with
pro rata reduction
for reduced purity
100% pure ATS with
pro rata reduction
for reduced purity
Presence of MDMA
N.B: Rewards shall be redu
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after
recovery of duty, interest and/or penalty, as per the provisions of
law mandating such closure of proceedings, or by an order of the
Settlement Commission, reward may be paid to the officers as well
as the informers taking into consideration their respective roles in
detection and recoveries made in the case.
15. Reward may also be paid in cases where recoveries are made under
voluntary disclosure schemes such as Voluntary Compliance
Encouragement Scheme (VCES) provided the initiation of the
investigation preceded the filing of declaration by the assessees
under such voluntary disclosure schemes.
PAYMENT OF FINAL REWARD
16. Final rewards should be sanctioned and disbursed only after
conclusion of adjudication/appeal/revision proceedings as well as
closure of proceedings.
17. In case of narcotic drug, psychotropic substance and controlled
substance, one time final rewards should be sanctioned and
disbursed only after compliance of provisions under Para 4(1) of th
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ion /appeal/ revision proceedings, it
should be considered by the sponsoring authority as to whether the
case can be considered and recommended to the reward committee
for grant of reward.
DELEGATION OF POWERS FOR SANCTION / PAYMENT OF REWARD
COMPOSITION OF REWARD COMMITTEE
21. The monetary limit for sanction of rewards to informers and
Government Servants will be as per Annexure-B.
22. In multi-jurisdictional cases, only the Chief Commissioner/
Commissioner / Additional Commissioner /Joint Commissioner
having jurisdiction where the maximum evasion of revenue has
taken place shall be the Member of the Reward Committee. The
Additional Commissioner / Joint Commissioner being considered for
reward should not be a part of the Reward committee.
REVIEW OF FINAL REWARDS SANCTIONED BY THE COMPETENT
AUTHORITY
23. Final reward sanctioned by the duly constituted reward sanctioning
authority/committee shall not be reviewed or reopened. However,
in most exceptional cases, where DG
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UNDERTAKING BY THE INFORMER
25. At the time when an informer furnishes any information or
document(s), an undertaking should be taken from the informer
that:
(a) he/she is aware that the extent of the reward depends on the
precision of the information furnished by him/her;
(b) the provisions of Section 177, 182 and 211 of the Indian Penal
Code have been read by and/or explained to him/her;
(c) he/she is aware that if the information furnished by him/her is
found to be false, he/she, would be liable to prosecution;
he/she shall not claim reward as a matter of right;
(d)
(e)
he/she accepts that the Government is under no obligation
to enter into any correspondence regarding the details of
seizures made etc., if any, and that the payment of reward is an
ex-gratia based on best judgment of the authority competent
to grant reward and taking into consideration the facts and
circumstances of each case.
26. It is also clarified to the informer that the Government is under no
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onsidered as mandatory for grant of reward
to informer. No reward shall be withheld for non-furnishing
of additional information.
6
7
6.
Tax Assistant
Graduate
EA (10 years as TA)
Group C
7.
Stenogra-
12th
pher-I Group-B
PS (5 years as Steno-1)/ Sr.PS (2
years as PS)
(Non-Gazett-
ed)
Stenogra-
12th
8.
pher-II Group
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9.
Junior Hindi
Translator
degree in
Group B
(Non
Gazetted)
Stenographer-1 (10 years as Ste-
nographer-II)
Master's Senior Hindi Translator (5 years
as Jr Hindi Translator) and fur-
ther as Assistant Director (Offi-
cial Language) with 03 Years as
Senior Translator
English with
Hindi at de-
gree level or
Master's de-
gree in Hindi
with English
at degree
level
10.
Havaldar
10th
Nation
Tax
Market
ST
5 years of GST
Customs Act
60
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inistry of Finance
Government of India
To
Azadi
Ka
Amrit Mahotsav
Career
Opportunities in
CBIC
(Updated as on November 2022)
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RECT TAXES AND C
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ND CUST
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GOVERNMENT OF
OF INDIA
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Directorate General of Taxpayer Services
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
www.cbic.gov.in
Career Opportunities in CBIC (c) As part of our action plan, we endeavour to
Join CBIC, If you want to not just only work for a
living but also want to make a positive difference….
because Life In the CBIC is not an ordinary life. It is full
of challenges and opportunities
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n playing
a crucial role as a trade facilitator in the important task
of nation building. Our main mottos are:
(a) We strive to realize the revenue in a fair and
transparent manner in accordance with the
applicable tariff and trade policies.
(b) We are committed to unrelenting support and
facilitation to all stakeholders in line with the
Government's agenda to promote ease of doing
business.
help members of trade to enhance their cost
competitiveness, encourage voluntary compliance
and build mutual trust on one hand and take
measures to combat duty evasion, commercial
frauds and smuggling activities on the other hand.
What We do:
(a) Collection of central excise, CGST, IGST and customs
duties;
(b) Prevention of smuggling;
(c) Prevention of tax frauds;
(d) Enforcement of border control measures;
(e) Trade facilitation through use of modern risk based
management systems and non-intrusive examination
techniques.
Joining as a Member of Team CBIC:
(a) You will have
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