Goods and Services Tax – Composite supply – natural bundling – The supply of the PV module which is the major component of the Solar Power Plant is not naturally bundled with the supply of the remaini
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Goods and Services Tax – Levy of GST – Rent payable by a Hospital – whether GST is leviable on the rent payable by a hospital supplying lifesaving services (cardiology and emergency services)? – Held Yes. – TMI Updates – Highlights
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Goods and Services Tax – Classification of goods – The product Cattle feed in cake form manufactured by the Applicant is classifiable under Chapter Heading 23099010 and stands exempted from GST – TMI Updates – Highlights
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Goods and Services Tax – Catering Service – Applicant is engaged in supplying food and beverages at the canteen of their customers – liable to tax at the rate of 5% without ITC. – TMI Updates – Highlights
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Goods and Services Tax – Pure services contract – Services provided to Local Authority or Governmental Authority or Government Entity – PMC shall review detailed designs prepared and submitted by the
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Goods and Services Tax – Taxable Supply – Borrowing Cost – Whether Consideration represented by way of Borrowing Cost received from members to whom loan was sanctioned, amounts to taxable supply? – Held Yes – TMI Updates – Highlights
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Goods and Services Tax – Started By: – CABIJENDERKUMAR BANSAL – Dated:- 22-9-2018 Last Replied Date:- 27-10-2018 – Dear All,I have a query regarding GST treatment on Concessional Food to employees.For example:- company is getting Tiffin from outside @40 Rs. and charging to employees and contractor workers @15 rs. balance 25 rs. is contributed by company.Our query is, on which amount we should charge GST ? Whether on 15rs. or 40 rs. or (40+10%= 44) and take credit of GST on purchase of 40 rs./-Thanks,Gorav Goyal8447589778 – Reply By Yash Jain – The Reply = Dear Sir,Please charge GST On value as being recovered from the Employees Only. (Rs.15)Regards – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = I endorse the views of Shri Yash – Reply
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ou have to pay the GST amount of ₹ 40/- i/o ₹ 15.This is my view other expert valuable comments are awaited. – Reply By CABIJENDERKUMAR BANSAL – The Reply = Thanks for the reply.as per our GST Auditors, they are asking to raise invoice @44 and taken credit on 40. That means we need to pay GST on extra amount @4 (44-40) which is extra cost to the company.Their view is Employee and employer is related party as per GST Act, and valuation provisions will apply and 10% will be added to cost i.e. 40+10%=44and credit will be taken on 40 ( invoice recd. from canteen food supplier).Pls. clarify. – Reply By Ganeshan Kalyani – The Reply = The similar provision was there in the Value added tax regime. – Discussion-Forum – Knowledge Sharing
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Goods and Services Tax – Every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of one per cent. of the net value of inter-State taxable supplies made thr
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Goods and Services Tax – GST – By: – Anuj Bansal – Dated:- 22-9-2018 – Section 52 of CGST Act governs the provision of TCS in case of Electronic Commerce Operator(here after referred as ECO ). By press release dated 26/6/2017, Government has deferred the applicability of provisions of Section 52 relating to TCS, until further notice. The GST Council in their 22nd meeting held on 6th October, 2017 at New Delhi decided that operationalisation of TCS provisions shall be postponed till 31.03.2018. Thereafter, vide press release Dt.10/03/18, Government during 26th meeting of GST council held in New Delhi, decided that provisions relation to TCS stand suspended till 30.06.18. Then again vide press release Dt.29.06.18 provisions of Section 52 were suspended till 30.09.18 by the Government.Now finally, vide Notification no. 51/2018- Central Tax, Dt. 13.09.18 provisions of section 52 shall come in force from 01.10.2018, which is going to open a Pandora box like reconciliation, filing of return
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ors through ECO, Government has introduced provisions of TCS in GST Act. ECO is required to collect TCS of 1% from net taxable value of supplies made through them. For an example,suppose a certain product is sold at ₹ 10000/- through an Operator by a seller. The Operator would collect tax @ 1% of the net value of ₹ 10000/- i.e. ₹ 100/- as TCS. Further, following definitions are relevant before we proceed to analyse section 52 of CGST Act:- According to Section 2(45) of CGST Act, Electronic commerce operator means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce. According to Section 2(44) of CGST Act, Electronic commerce means the supply of goods or services or both, including digital products over digital or electronic network. Section 52 of CGST Act and its analysis: As per above section, Every Electronic commerce operator not being an agent, shall collect an amount calculated at such rate not exceeding 1%,
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mmercial places meant for residential or lodging purposes, except where such hotel, guest house etc. are liable for registration. RATE OF TCS, COLLECTION AND PAYMENT OF TAX Tax shall be collected by ECO @ 1% of net value of taxable supplies made through it, where payment of such supplies has to be collected by ECO.After determining the value of turnover as stated above, tax has to be collected on monthly basis. Tax collected shall be deposited by the ECO to the Government within 10 days after the end of the month in which such collection is made. Tax collected has to be bifurcated in IGST, CGST, SGST and Union territory tax as is charged on invoice and deposited accordingly. Meaning, in case of Intra- state transaction TCS will be bifurcated in (0.5% CGST+ 0.5% SGST) and shall be deposited accordingly. While in case of Inter-state transaction, TCS of 1% will be deposited towards IGST as per Sectoral FAQ issued by CBEC. Rate of TCS has also been notified vide notifications Dt. 20.09.18
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by supplier in GSTR 1. Both the details should match. In case of discrepancy, both the parties shall be communicated discrepancies. The discrepancies shall be communicated in Form GST-MIS-3 to the supplier and GST MIS-4 to the ECO. As per CGST Rules 79(2) & 79(3) both of them should rectify the same. If rectification is not done in the month of communication of discrepancy, and if value of outward supply declared by operator is more than that of supplier, tax liability to the extent of discrepancy shall be added to output tax liability of supplier in following month in which discrepancy was communicated. Concern supplier is required to pay the tax along with the interest specified. DEPARTMENT MAY CALL DETAILS The department may issue a notice to theoperator to furnish details about: Supplies of goods/or services effected during any period, or Stock of goods held by the suppliers in the godowns or warehouse managed by such operators and declared as additional places of business by s
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Goods and Services Tax – Started By: – ravi kiran – Dated:- 22-9-2018 Last Replied Date:- 22-9-2018 – Dear SirWe seek your guidlines.1) Head office in one state and branches in different states having different GST Numbers under the same PAN No.2) Balance sheet is one only for Head office and its branches accross different states under same PAN No3) Query: Stock transfers from Head office to branches to be valued at cost price or any profit to be added?4) We are importing goods in head office and transferring to branches. We have landed cost available.5) Do we need to transfer the goods to branches at cost price or do we need to add 10% of the landed cost?Thanks & RegardsRavi Kiran – Reply By Rajagopalan Ranganathan – The Reply = Sir,
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is, landed cost+ Customs duties payable. Q.5: – According to rule 28 of CGST Rules, 2017, the value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall- (a) be the open market value of such supply; (b) if the open market value is not available, be the value of supply of goods or services of like kind and quality; (c) if the value is not determinable under clause (a) or (b), be the value as determined by the application of rule 30 or rule 31, in that order: Provided that where the goods are intended for further supply as such by the recipient, the value shall, at th
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the sole consideration for the supply. In your case since you are related parties, the value of supply shall be i) Open Market Value ii) Value of supply of like kind and quality iii) Value determined by rule 4 or 5 You can recheck and ensure the open market value of the similar goods and go ahead. If not available follow rule 4 which says Cost of the goods plus 10% . You may refer Sec.15 of the Act for more clarity. Thanks.. Our experts may modify wherever required. – Reply By Yash Jain – The Reply = Dear Sir, As per Rule 28 (In Reference to Section 15 of CGST Act (Read Valuation)the value of supply for goods and services or both between distinct or related persons, (Other than agent) will be as under, Open market Value of supply (First Pre
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Goods and Services Tax – Seizure order – E-way bill not accompanied – neither it can be said that Petitioners have deliberately committed any fault or disobeyed law intentionally or fraudulently, part
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Goods and Services Tax – Jurisdiction of state authorities to detain and seize the goods under inter-state movement under IGST Act – Officers of State are also competent for search, seizure and imposi
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Goods and Services Tax – Levy of GST – The service by the Commission Agents as per the submissions of the applicant to the agriculturists of turmeric is service under the Heading 9986 and is taxed to
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Goods and Services Tax – Levy of GST on – applicability of Ocean freight Charges and System of double taxation with respect to import of raw materials – The applicant is liable to pay IGST on transpor
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Goods and Services Tax – Classification of goods – Concessional rate of GST – supply of Copper XLPE insulated armoured low tension cables – Whether the power cables supplied by the Applicant would be
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Goods and Services Tax – Started By: – akhil revuri – Dated:- 21-9-2018 Last Replied Date:- 21-9-2018 – Dear Expert, Please tell ,e how to solve the following issues? 1) Forgot to show nil rated purchases in the FY 17-18 in 3B return. can we show that nil rated purchases in the current FY i.e., in 18-19? And if can we show it under table 5 of 3B along with the Current years nil rated purchases? 2) Filed 3B returns for the months of Jan, Feb, March 18 Returns and total nil rated sales shown is ₹ 10L. however in GSTR-1 of the March Qtr Total nil rated sales showed is ₹ 14L. how to rectify this in this year returns? – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = The turnover is less than the threshold amount. Then why did you
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Goods and Services Tax – Started By: – alok saxena – Dated:- 21-9-2018 Last Replied Date:- 22-9-2018 – pl clear if any pvt School or coaching centre charges GST on Fees which Status of Refund and who will entitle to claim without GST noAlok Saxena8003398895 – Reply By SHIVKUMAR SHARMA – The Reply = No.You can not take Refund of GST Paid. As you are not Registered under GST. – Reply By alok saxena – The Reply = if fees paid by any prop.person his son & he registered in GST composition Scheme. – Reply By A.K. Batra – The Reply = Dear sir, As per entry no 66 of Notification No. 12/2017-CT (rate) dated 28.06.2018 services provided by an educational institution to its students, faculty and staff are exempt from the purview of GST. Further d
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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 21-9-2018 – Date of effect The provisions of GST came into effect from 01.07.2017. Section 3 of the Central Goods and Services Tax Act, 2017 ( Act for short) provides that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. Vide Notification No. 51/2018-Central Tax, dated 13.09.2018, the Central Government appointed 01.10.2018 as the date on which the provisions of section 52 (tax collected at source) of the Act will come into force. Who are to collect tax at source? Section 52(1) provides that every electronic commerce operator, not being an agent, shall collect an amount calculated of the net value of taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the operator. The power t
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on through the common portal. The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application. Amendment of registration certificate Rule 19 provides that where there is any change in any of the particulars furnished in the application for registration in Form GST REG-07 the registered person shall, within a period of fifteen days of such change, submit an application, duly signed or verified through electronic verification code, electronically in Form GST REG-14, along with the documents relating to such change at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. If the particulars furnished is correct the proper officer will cause amendment of registration certificate. Where the proper officer is of the opinion that the amendment sought is either not warranted or the documents furnished therewi
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eipt of the reply to the notice to show cause, the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal. Cancellation of registration certificate Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in Form GST REG-06 has been issued is no longer liable to collect tax at source under 52 the said officer may cancel the registration and such cancellation shall be communicated to the said person electronically in Form GST REG-08. The proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration. Rate of tax Every electronic commerce operator, not being an agent, shall collect an amount calculated at such rate not exceeding one per cent., as may be notified by the Government on the recommendations of the Council, of the net value
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ousand rupees or an amount equivalent to the tax evaded or the tax not collected under section 52 or short collected or collected but not paid to the Government whichever is higher. Furnishing of statement Section 52(4) provides that every operator who collects the amount shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected during a month, Form GSTR – 8, within ten days after the end of such month. The following information is to be furnished in Form GSTR – 8- Basic details; Details of supplies made through e-commerce operator; Amendments to details of supplies in respect of any earlier statement; Details of interest; Tax payable and paid; Interest payable and paid; Refund claimed from electronic cash ledger; Debit entries in cash ledger for TCS/interest payment (to be populated after payment of tax and subm
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er following the end of the financial year or the actual date of furnishing of the relevant annual statement, whichever is earlier. Matching with GSTR – 1 Section 52(8) provides that the details of supplies furnished by every operator shall be matched with the corresponding details of outward supplies furnished by the concerned supplier registered under this Act. Rule 78 provides that the following details relating to the supplies made through an e-Commerce operator, as declared in Form GSTR-8, shall be matched with the corresponding details declared by the supplier in Form GSTR-1- State of place of supply; and net taxable value where the time limit for furnishing Form GSTR-1 under section 37 has been extended, the date of matching of the above mentioned details shall be extended accordingly. The Commissioner may, on the recommendations of the Council, by order, extend the date of matching to such date as may be specified therein. Communication of discrepancies Section 52(9) provides t
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ier in his return in Form GSTR-3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liability and interest payable thereon shall be made available to the supplier electronically on the common portal in Form GST MIS-3. Section 52(11) provides that the concerned supplier, in whose output tax liability any amount has been added, shall pay the tax payable in respect of such supply along with interest, at the rate specified under section 50(1) on the amount so added from the date such tax was due till the date of its payment. Powers of Authority Any authority not below the rank of Deputy Commissioner may serve a notice, either before or during the course of any proceedings under this Act, requiring the operator to furnish such details relating to- supplies of goods or services or both effected through such operator during any period; or stock of goods held by the suppliers making supplies through such operator in the
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Goods and Services Tax – Started By: – Ramesh Prajapati – Dated:- 21-9-2018 Last Replied Date:- 10-10-2018 – Sir, A dealer has submitted gstr 3b of July 17 with following detalis.Output gst 100000Itc 80000Net gst paid 20000Later he rectified above data in December 17 gstr 3b as underOutput tax 250000Itc 150000 (Net gst 100000(itc adjusted from credit ledger) My question is on which amount interest would be payable 250000, 100000 or other? My dout.. As dealer has adjusted itc in December, he would liable to pay interest on entire amount of output i. E 250000 from August to December Pl guide – Reply By SHIVKUMAR SHARMA – The Reply = Interest is to be payable on ₹ 150000/-For the Period From August to December 2017.250000-100000(80000+2
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ns for the Month of August, same will not be considered as ITC in August. However As per Sec 18(5), ITC Will not be available in case Invoice is more than 1 year Old. Assuming that you have not filed Return for Aug-2018, you can take input However if the Returns for Aug-2018 is filed without considering the Input then you will not be eligible for the ITC Of ₹ 70000/ Reply By SHIVKUMAR SHARMA – The Reply = Shri Yash Jain JiThe Querist have made the Payment of Tax in Dec.2017 not In Dec.2018 – Reply By Ramesh Prajapati – The Reply = Thank you sir! – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = Interest is to be paid on ₹ 1,50,000 as opined by Shri Sivakumar. – Reply By Yash Jain – The Reply = Dear Sir, As the statement of the
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GST – States – G.O. Ms. No. 44 – Dated:- 21-9-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 44, Puducherry, dated 21st September 2018) NOTIFICATION In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), (hereafter in this notification referred to as the said Act) and in supersession of- (i) Notification issued vide G.O. Ms. No. 53/CT/2017-18, dated the 17th November, 2017 published in the Gazette of Puducherry, Extraordinary Part I, No.189, dated the 17th November, 2017; (ii) Notification issued vide G.O. Ms. No.25, dated the 9th April, 2018 published in the Gazette of Puducherry, Extraordinary Part I, No. 48, dated the 9th April, 2018; and (iii
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R-1 of the Central Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:- TABLE Sl. No. Quarter for which the details in FORM GSTR-1 are furnished Time period for furnishing the details in FORM GSTR-1 (1) (2) (3) 1 July – September, 2017 31st October, 2018 2 October – December, 2017 31st October, 2018 3 January – March, 2018 31st October, 2018 4 April – June, 2018 31st October, 2018 5 July – September, 2018 31st October, 2018 6 October – December, 2018 31st January, 2019 7 January – March, 2019 30th April, 2019 Provided that the details of outward supply of goods or services or both in
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GST – States – G.O. Ms. No. 45 – Dated:- 21-9-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 45, Puducherry, dated 21st September 2018) NOTIFICATION In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Puducherry Goods and Services Tax (Ninth Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 10th day of September, 2018. 2. In the Puducherry Goods and Services Tax Rules, 2017, (i) in rule 117, (a) after sub-rule (1), the
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GST – States – CT/GST-14/2017/163-16/2018-GST – Dated:- 21-9-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX ASSAM :: :: KAR BHAWAN NOTIFICATION No. 16/2018-GST The 21st September, 2018 No. CT/GST-14/2017/163.- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules ), the Commissioner, on the recommendations of the Council. hereby makes the following further amendments in notification No, CT/GST-14/2017/137 dated the 10th August, 2018 (No, 12/2017-GST) of the Commissioner of State Tax,
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GST – States – CT/GST-14/2017/162-15/2018-GST – Dated:- 21-9-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN NOTIFICATION No. 15/2018-GST The 21st September, 2018 No. CT/GST-14/2017/162.- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules ), the Commissioner. on the recommendations of the Council, hereby makes the following amendments- (i) Notification No. CT/GST-14/2017/29 dated the 16th September, 2017 (No. 11/2017-GST) of the Commissioner of State Tax, Ass
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GST – States – CT/GST-14/2017/161-14/2018-GST – Dated:- 21-9-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN NOTIFICATION No. 14/2018-GST The 21st September, 2018 No. CT/GST-14/2017/161.- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules ), the Commissioner, on the recommendations of the Council, hereby makes the following amendments- (i) Notification No. CT/GST-10/2017/188 dated the 8th August, 2017 (No. 4/2017-GST of the Commissioner of State Tax, Assam, p
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2018 (10) TMI 48 – PUNJAB AND HARYANA HIGH COURT – TMI – Unable to file TRAN-01 Form – transitional credit – Though credit of VAT is being shown on GST Portal, the credit not being reflected in his account – migration to GST Regime – Held that:- The Government has also issued a Circular No.39/13/2018- GST dated 3.4.2018 to approach the Redressal Committee concerned for redressal of issues relating to filing of Form TRAN-01 – the present petition is disposed off by granting liberty to the petitioner to file a detailed and comprehensive representation raising all the pleas, as raised in the present writ petition before the Nodal Officer within a period of five days from the date of receipt of certified copy of the order. – CWP No.24275 of 20
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Form on 31.08.2017 (Annexure P-2). Though credit of VAT is being shown on GST Portal, the credit not being reflected in his account. Being aggrieved, the petitioner also filed a complaint on 29.06.2018 with the GST Portal, which has duly been acknowledged through an email but no action has been taken so far. In such circumstances, the petitioner approached this Court for redressal of his grievance. It is also brought to the notice of this Court that Delhi High Court had disposed of similar matters by a common order dated 09.04.2018 passed in W.P.(C) 1300/2018 titled as Sare Realty Projects Private Limited Vs. Union of India & others and other connected petitions. The Government has also issued a Circular No.39/13/2018- GST dated 3.4.20
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the date of receipt of certified copy of the order. It is directed that in the event of representation being filed by the petitioner within the aforesaid period, such representation as well as the representation already filed, if any, shall be forwarded to the I.T. Redressal Committee concerned within next fifteen days after verification by the G.S.T.N and the Committee shall thereafter decide the same in terms of clause 5.4 of Circular No.39/13/2018-GST dated 3.4.2018 by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of four weeks from the date of receipt of the representation. The petitioner shall be entitled to lead any evidence to substantiate his claim before the concerned autho
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