Goods and Services Tax

Mentioning details of inter-State supplies made to unregistered person in Table 3.2 of FORM GSTR-B and Table 7B of FORM GSTR-1
04/2019 Dated:- 13-3-2019 Delhi SGST
GST – States
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE A ND TAXES
POLICY (GST) Branch
VYAPAR BHAVAN: I.P. ESTATE: NEW DELHI-02
F.No. 3(250)/Policy GST/2019/1182-88
Dated: 13/03/2019
Circular No. 04/2019-GST
(Ref: Central Circular No. 89/08/2019-GST)
Subject: Mentioning details of inter-State supplies made to unregistered person in Table 3.2 of FORM GSTR-B and Table 7B of FORM GSTR-1-Reg.
A registered supplier is required to mention the details of inter-State supplies made to unregistered persons, composition taxable person and UIN hol

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ort), hereby issues the following instructions.
3. It is pertinent to mention that apportionment of IGST collected on inter-State supplies made to unregistered person in the State where such supply takes place is based on the information reported in Table 3.2 of FORM GSTR-3B by the registered person. As such, non-mentioning of the said information results in-
(i) non-apportionment of the due amount of IGST to the State where such supply takes place; and
(ii) a mis-match in the quantum of goods or services or both actually supplied in a State and the amount of integrated tax appointed between the Centre and that State, and consequent non-compliance of sub-section (2) of section 17 of the Integrated Goods and Service Tax Act, 2017.
4. Acc

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Compliance of rule 46(n) of the DGST Rules, 2017 while issuing invoices in case of inter-State supply
05/2019 Dated:- 13-3-2019 Delhi SGST
GST – States
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
POLICY (GST) Branch
VYAPAR BHAVAN: I.P. ESTATE: NEW DELHI-02
F.No. 3(250)/Policy-GST/2019/1189-95
Dated: 13/3/2019
Circular No. 05/2019-GST
(Ref: Central Circular No. 90/9/2019-GST)
Subject: Compliance of rule 46(n) of the DGST Rules, 2017 while issuing invoices in case of inter-State supply-Reg.
A registered person supplying taxable goods or services or both is required to issue a tax invoice as per the provisions contained in section 31 of the Delhi Goods and Service Tax Act, 2017 (DGST Rules

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the following instructions.
3. After introduction of GST which is a destination based consumption tax, it is essential to ensure that the tax paid by a registered person accrues to the State in which the consumption of goods or services or both takes place. In case of inter-State supply of goods or services or both, this is ensured by capturing the details of the place of supply along with the name of the State in the tax invoice.
4. It is therefore, instructed that all registered persons making supply of goods or services or both in the course of inter-State trade or commerce shall specify the place of supply along with the name of the State in the tax invoice. The provisions of sections 10 and 12 of the Integrated Goods or Service Tax

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In Re : Shiva Writing Company Pvt. Ltd.
GST
2019 (3) TMI 705 – AUTHORITY FOR ADVANCE RULING – WEST BENGAL – 2019 (23) G. S. T. L. 435 (A. A. R. – GST), [2019] 67 G S.T.R. 61 (AAR)
AUTHORITY FOR ADVANCE RULING – WEST BENGAL – AAR
Dated:- 13-3-2019
Case No. 01 of 2019 Order No. 44/WBAAR/2018-19
GST
Shri Sydney D'Silva, Joint Commissioner, CGST & CX and Shri Parthasarathi Dey, Senior Joint Commissioner, SGST
Applicant's representative heard : Shri Akshat Agarwal, Authorized Representative
Preamble
A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called 'the GST Act'), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further

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tion 97(2) (a) & (b) of the GST Act empower this Authority to pronounce a ruling on the classification of any goods or on the applicability of a notification issued under the GST Act. Classification refers to determination of the nature and character of the goods being supplied. The purpose of the exercise is to ascertain the applicability of any entry of the notifications issued under the GST Act, specifying the rate of tax or exemption from payment of tax [Rate of tax on supply of goods is specified under Notification No. 1/2017-CT (Rate) dated 28/06/2017 of the Centre and Notification No. 1125-FT dated 28/06/2017 of the State, as amended from time to time, and hereinafter collectively called the Rate Notification]. Explanation to the Rate Notification clearly mentions that Tariff item, sub-heading, heading and Chapter in the Rate Notification refer to those specified in the First Schedule to the Customs Tariff Act, 1975 (hereinafter called the Tariff Act). For the purpose of interpr

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and “Nibs”. It appears that the Applicant is using the words “Tip” and “Nib” interchangeably, and to clear the confusion the Authority then asked the Applicant to submit samples of the products on which the Ruling has been sought for. Samples were submitted during Final Hearing.
3. Submissions of the Revenue
3.1. The “Ball Point Pens” are classified under Sub-heading no. 960810 of GST Tariff, attracting CGST @6% and SGST @ 6%, while “Refills for ball point pens, comprising the ball point and ink-reservoir” are classified under Sub-heading no. 960860 of GST Tariff attracting CGST @ 9% and SGST @ 9%. Tips and balls are the parts of refill, and since there is no specific subheading allotted to these parts these may be classified under residuary sub-heading as 'others' in 960899 specifically under Tariff item Sub-heading no. 96089990 of GST Tariff, which attracts GST at a rate of 18% (CGST 9% and SGST 9%).
4. Observation & Findings of the Authority
4.1. A “Nib” is the part of a quill,

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t be used to write upsidedown.
4.3. Standard components of a ballpoint “Tip” include the freely rotating ball itself (distributing the ink on the writing surface), a socket holding the ball in place, small ink channels that provide ink to the ball through the socket, and a self-contained ink reservoir supplying ink to the ball. 4.4. So it is evident, that though often used interchangeably by the Applicant, the two words (nib and tip) refer to two different genres and styles of pen in which they are used, with distinctly different ways of channelling the ink.
4.5. As is clear from the discussion above, “Nibs” and “Tips” of pens are completely two different products with distinguishable anatomy catering to different kinds of ink and hence, use. While the split down the centre is the essential and salient feature of a “Nib”, the ball at the end of the refill is the essential and salient feature of a “Tip”. The two terms cannot be used synonymously and/or as substitutes of each other.
4

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n article or group of articles is preceded by “” or “-“, the said article or group of articles shall be taken to be a sub classification of the immediately preceding description of the article or group of articles which has “-” or “”.”
4.8. In other words, descriptions under “-” (single dash) are first to be considered for sub-classification  under a Heading first, before proceeding to further classify under “” (double dash). Articles whose description are preceded by a “” (triple dash) or “-” (quadruple dash) are sub classifications of the immediately preceding single dash or double dash, as the case may be.
4.9. Chapter Heading 9608 includes “Ball point pens; felt tipped and other porous tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609”.
4.10. Chapter Heading 9609

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ns and other pens (960830) or Propelling or sliding pencils(960840) or Sets of articles from two or more of the foregoing sub-headings (960850) or Refills for ball point pens, comprising the ball point and ink-reservoir (960860).
4.13. Hence, it has to be classified under “-Other”, which includes:
9608 91: Pen nibs and nib points
9608 99: Other
4.14. Since, nibs and nib points are not similar to tips and the Applicant is in the business of manufacturing “ball-point pens” and not “fountain pens”, the classification of “tips and balls for pen” should fall under 9609 99: Other, which includes
9608 99 10: Pen holders, pencil holders and similar holders
9608 99 90: Others
4.15. Since, “tips and balls of pens” are definitively not considered as part of “Pen holders, pencil holders and similar holders” they are to be classified under 9608 99 90: Others, under HSN 9608 and are to be taxed accordingly.
4.16. In the Rate Notification ball point pens, classified under HSN 9608, are inc

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Cancellation of GST Registration
By: – Sanjeev Singhal
Goods and Services Tax – GST
Dated:- 12-3-2019

Cancellation of Registration is more important than registration of GST. Reason is simple that all are doing registrations of GST and process is simple but on the other way Cancellation is more complicated because only few have come across this situation and not aware of the steps and form to be filed for cancellation.
** ₹ 20 Lacs or ₹ 40 Lacs .
*** in case of Voluntary Registration made under GST, can be made only after one year of the date of registration.
From the above chart it is clear that cancellation can be initiated by Tax Payer → Tax Officer → Legal heir in case of Death of Taxpayer.
Reason for cancellation:
The registration can be cancelled for the following reasons:
* A person registered under any of the existing laws, but who is not liable to be registered under the GST Act;
The business has been discontinued, transferred fu

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ession of facts.
Procedure for cancellation:
i. The cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a cancellation of registration under Central Goods and Services Tax Act.
ii. In the event, the Superintendent of Central Tax 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.
iii. 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.
iv. In case the reply to the show cause notice is found to be satisfactory, the Superintendent of Central Tax will drop the proceedings and pass an order in FORM GST REG -20.
v. However, when the pe

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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.
viii. The cancellation of registration shall not affect the liability of the person to pay tax and other dues 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.
Final Returns:
When the registration of a registered person other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the composition scheme or TDS/TCS; has been cancelled, the person has to file a final return within three months of the date of cancellation or date of order of cancellation, whichever is later, electronically in FORM GSTR-10 throu

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terest, penalty and late fee in respect of the said returns.
iii. On examination of the application if the Proper Officer ( Assistant or Deputy Commissioners of Central Tax) 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.
iv. However, if on examination of the application for revocation, if the Proper Officer (Assistant or Deputy Commissioners of Central Tax) 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 not be rejected and the applicant has to furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24.
v. Upon receipt of the

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GST Clarification: Some IIM Programs Exempt, Others Taxed Based on Curriculum or Executive Development Classification.
Circulars
GST – States
Applicability of GST on various programmes conduc

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GST Exemption Updates for ADB and IFC: Clarifying Conditions and Compliance for Businesses Engaging with International Entities.
Circulars
GST – States
Applicability of GST on Asian Developme

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GST Clarification on Food and Beverage Services by Educational Institutions to Ensure Uniformity in Tax Obligations.
Circulars
GST – States
Clarification on GST rate applicable on supply of f

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GST Applies to Services by Business Facilitators and Correspondents for Banks: Compliance and Tax Collection Clarified.
Circulars
GST – States
GST on Services of Business Facilitator (BF) or

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Chief Commissioner Seeks Treasury Instructions for Efficient GST Refund Process and Timely Disbursement of Sanctioned Amounts.
Circulars
GST – States
Goods and Services Tax, 2017 – Claims of

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Section 129 of GST Law Prioritizes Penalties for Goods Detention and Transporter Seizure Over General Penalty Provisions.
Case-Laws
GST
Detention – seizure – penalty – applicability of 129 – action can be taken not only against the goods, but also against the transporter. The non-obstante clause in Section 129 indicate that neither Section 126, nor the general provision of penalty under Section 125, or Section 122 would apply in cases where Section 129 is attracted.
TMI Updates – Hi

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Supply Activities Like Accounting and Payroll Assistance Qualify as Zero Rated Supply, Not Intermediary Services Under GST.
Case-Laws
GST
Classification of supply – Accounting, Sales Invoicing, Purchase Invoicing, Cash receipt posting, Bank Payment entries, other receipt entries, Credit Control work, Support Assignment work; Payroll assistance, storing and scanning of data to the data storage disk and any other work – Cannot be held as Intermediary services – Benefit of Zero Rated Suppl

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GST Ruling Rejected: Applicant Failed to Pay Taxes Under Reverse Charge; Application Deemed Non-Maintainable.
Case-Laws
GST
Maintainability of advance ruling application – applicant is recipi

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Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017
Order No. 02/2019 Dated:- 12-3-2019 CGST – Circulars / Ordes
GST
CBEC-20/16/15/2018-GST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, dated 12th March, 2019
Order No. 2/2019-GST
In exercise of the powers conferred by sub-section (1) of section (5) of the Central Goods and Services Tax Act, 2017 (12 of 2017), hereinafter referred to as the “said Act”, read with notification No. 02/2017 – Central Tax dated 19.06.2017, the Central Board of Indirect Taxes and Customs hereby assigns the case specified at Column (2) of the Table below to

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RCM Credit_ Freight charges used in Civil work and Plant & Machinery
Query (Issue) Started By: – Prem Choudhary Dated:- 11-3-2019 Last Reply Date:- 12-3-2019 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Expert
Our Company are manufacturing Cement and having big infrastructure of Factory and Employee residential Colony. My query is related to GST amount paid under RCM on fright charges for transporting of Sand and stone chips etc are eligible for input tax credit in following Scenario:-
1. If the freight Charges is paid for transporting materials which are used in Civil work in factory premises ?
2. If the freight Charges is paid for transporting materials which are used in SILO (Stocking of Cement ) in factory premise

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Showcause Notice for Perishable Goods Detained Without Section 129 Compliance; Interim Relief Granted Under CGST Act Section 130.
Case-Laws
GST
Detention of goods in transit – perishable good

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Input Tax Credit Not Available for Voluntary Gold Coin Gifts Without Contractual Obligations; No GST Paid on Disposal.
Case-Laws
GST
Input tax credit – gift or not – gold coins are not given

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CCTV City Surveillance Setup Classified as Works Contract, Not Original Works; Subject to 18% GST Rate.
Case-Laws
GST
Scope of the term 'Original Works' – setting up of a comprehensive CCTV b

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CCTV Surveillance System Setup for State Government Deemed Taxable Service Under SGST/CGST Act Provisions.
Case-Laws
GST
Levy of tax – SGST/CGST Act – setting up of a comprehensive CCTV based

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Separate Registration Required for Entities Distributing ITC on Common Inputs as Input Service Distributors (ISD.
Case-Laws
GST
Requirement for Registration as Input Service Distributor (ISD)

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Valuation of supplies to branches must adhere to Rule 30 of CGST Rules, 2017 for accurate tax assessment.
Case-Laws
GST
Valuation of supply to offices/branches having different registration n

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Self-invoicing format
Query (Issue) Started By: – Nisha Prabhu Dated:- 11-3-2019 Last Reply Date:- 12-3-2019 Goods and Services Tax – GST
Got 2 Replies
GST
Please provide self-invoicing format which need to be raised in case of RCM -import of service.
Reply By KASTURI SETHI:
The Reply:
There is no separate format for self invoice. Normal tax invoice will suffice.See format given in Notification No.12/18-CT dated 7.3.18. It will serve your purpose. See serial no. mentioned as Type

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GST Required on Services for Offices with Different Registration Numbers; Cost Allocation Considered Service Supply.
Case-Laws
GST
Supply of services or not – allocation of the cost incurred

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Engines for railway locomotives fall under HSN Heading 8408, not Heading 8607, per Customs Tariff classification.
Case-Laws
GST
Classification of goods – engine – the subject engines manufact

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GST Not Applicable on Bottling Charges for Liquor Licenses per GST Laws; No Supply of Goods or Services Involved.
Case-Laws
GST
Levy of GST – Liquor licence – Contracting Bottling Units (CBU)

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Proposed GST Return – Sahaj
GST
Dated:- 11-3-2019

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