Goods and Services Tax – GST – By: – Ramnarayan Balakrishnan – Dated:- 14-9-2017 – The purpose of writing this article is to point out that there are no 'mutatis mutandis' CGST rate replication provisions in the SGST laws, and as such, without appropriate notifications under the SGST laws of the respective states, the levy of SGST in these states cannot be considered as legal. In the above background, it is a bit surprising that certain CGST notifications have not been replicated under SGST by the respective states even within a reasonable period of time. This gives rise to legal as well as system related (gstn.com) issues, which are analyzed below: 1. Implications from the legal perspective 1.1 States which have not yet notified e
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radesh Bihar Chattisgarh Delhi Goa Gujarat Haryana J&K Jharkhand Karnataka Madhya Pradesh Maharashtra Nagaland Odisha Rajasthan Tamil Nadu Tripura West Bengal As mentioned earlier, there are no 'mutatis mutandis' CGST rate replication provisions in the SGST laws, and as such, without appropriate notifications under the SGST laws of the respective states, the levy of SGST in these states cannot be considered as legal. As such, if we take the state of Telangana (which hasn't yet notified the above rate changes) as the example, the only option to calculate GST on GTA/ Cab is as given below: CGST (new rate which has been notified) – 6% SGST (old rate only, since new rate hasn't been notified) – 9% Total GST 15% 1.2 State whi
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t align. 2. Implications from the GSTN perspective Now, it is pertinent to note that the GSTN portal doesn t seem to be accepting any line item in which the CGST and SGST tax rates/ amounts differ, since the information pertaining to each transaction is captured as a single line item (it might have been possible, if, the CGST and SGST were captured as different line items). As such, if we create rules which have 6% CGST and 9% SGST, we may not be able to file the returns in the GSTN portal. The apt approach would be to adopt the SGST rates only as and when the respective state governments notify the same. However, owing to delay in issue of notifications by various state governments, there could be situations when the CGST and SGST are diff
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