Goods and Services Tax – Page 325

Company Accused of Profiteering by Failing to Pass Tax Reduction Benefits to Consumers on Popular Chocolates.

Company Accused of Profiteering by Failing to Pass Tax Reduction Benefits to Consumers on Popular Chocolates.
Case-Laws
GST
Profiteering – benefit of tax reduction not passed on to the recipi

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Johnson & Johnson accused of profiteering by not passing tax reduction benefits to consumers on Baby Shampoo.

Johnson & Johnson accused of profiteering by not passing tax reduction benefits to consumers on Baby Shampoo.
Case-Laws
GST
Profiteering – benefit of tax reduction not passed on – Johnson & J

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Extension of due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C

Extension of due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C
GST
Dated:- 8-12-2018

FORM GSTR-9 as part of the CGST Rules. notification no. 49/2018-Central Tax, dated 13.09.2018has been notified vide FORM GSTR-9C while notification No. 39/2018-Central Tax, dated 04.09.2018have been notified vide FORM GSTR-9A and
2. The competent authority has decided to extend the due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C till 31st March, 2019. The requisite FOR

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Obtaining GST Registration Voluntarily

Obtaining GST Registration Voluntarily
Query (Issue) Started By: – Kaustubh Karandikar Dated:- 8-12-2018 Last Reply Date:- 9-12-2018 Goods and Services Tax – GST
Got 4 Replies
GST
XYZ is a proprietor of an ENT Hospital. The income generated by the hospital along with the proprietor's other income such as earning through Residential premises given on rent, capital gains, bank interest, FD interest, interest on loan given to a company, interest on PPF and dividend etc. 1) Can XYZ obtain GST Registration voluntarily, despite no statutory obligation? If yes, 2) will XYZ able to take credit of inputs / input services and later claim refund as there are no taxable outward supplies?
Reply By KASTURI SETHI:
The Reply:
Dear Sir, There

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PROFITEERING TESTED NEGATIVE IN FABINDIA CASE

PROFITEERING TESTED NEGATIVE IN FABINDIA CASE
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 8-12-2018

In over a dozen of complaints adjudicated by National Anti-profiteering Authority (NAA), majority of the cases have been decided in favour of trade and industry and against the complainant, for want of evidence or complaint proved to be non sustainable.
In yet another case of Fabindia Overseas Pvt. Ltd. Hyderabad, the NAA has ordered in favour of Fabindia ruling that there is no contravention of section 171 of the CGST Act, 2017 as profiteering was not established.
In Mandalika Sakunthala, Hyderabad and DGAP, New Delhi v. Fabindia Overseas Pvt. Ltd., Hyderabad (2018) 11 TMI 1011 (NAA), the NAA vide its Order dated 16.11.2018 has concluded that the complaint was based on wrong pre-GST tax rates in respect of two items, viz, 'bathing bar' and 'instant drink power (50gms)' and as such, there was no case for charging more rate. Infact, for both the produc

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of tax was fixed as 18% on the above products they were still being sold at the above MRP by increasing their base prices. Thus, the company had indulged in profiteering in contravention of the provisions of Section 171 of CGST Act, 2017 and therefore, action should be taken against it.
The complaint was examined and investigated as per procedure. The company submitted that there was increase in the rate of tax and hence no benefit could be passed on by it and that it was procuring both the products on inter-state basis from their sole vendors and his tax liability had increased by 3.5% post implementation of GST from 14.5% VAT to 18% GST w.e.f. 01.07.2017 and therefore, it had suffered loss in his margin on sale of both the products. It also submitted that MRP of the products sold by the company was constant for the last 3 years and there was no rate reduction or increase, after implementation of the GST although the rate of tax had increased.
It was reveled in investigation that Va

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ing his margin of profit from his base price from ₹ 82.97 to ₹ 80.51 by suffering loss of ₹ 2.46 per bathing bar in gross margin during the GST regime. According to DGAP report, as the reduction in the base price was more than the lTC, the allegation of profiteering was not established.
In case of Milk powder, there was no change in it he ITC and the company's cost price had remained the same at ₹ 18.86. When the sale of old pre-GST stock of the above product in the GST era was compared with the sale in the pre-GST regime, although the rate of tax had increased from 14.5% to 18% after the implementation of the GST the company had still sold the above product at the same MRP of ₹ 501-, by reducing his base price from ₹ 43.67 to ₹ 42.37 and had thus suffered a loss of ₹ 1.30 in his gross margin in the GST regime. In this case also since the base price had been reduced to maintain the same MRP inspite of increase in the tax rate, the anti-p

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Goods and Services Tax – Lexicon

Goods and Services Tax – Lexicon
GST
Dated:- 7-12-2018

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Document 1
GOODS AND SERVICES TAX
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One
LEXICON
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Year of GST
NATION
TAX
GST MARKET
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–
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OFFICE OF THE COMMISSIONER OF GST AND CENTRAL EXCISE
CHENNAI OUTER
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INTRODUCTION
What is Goods and
Services Tax in Hindi?
A quick internet search that throws many variant

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e to his request is in your hands now.
This lexicon has been constructed by first compiling all
legal terms from the English versions of GST Acts and
Rules by us and then taking the help of three of our inspec-
tors who are native Hindi speakers in finding out the
equivalent Hindi terminologies from the Hindi versions of
these Acts and Rules published in the Gazette of India (R
h). Thus, this GST lexicon is not a mere translation
from English to Hindi. Rather it is a compilation of GST
related terminologies purely based on the statute. So, with
all the confidence at our command we assure you that this
nd we assure you
that
lexicon is as authentic as it gets.
The lexicon is our small contribution towards effective
implementation of official language in our GST offices.
This book will be useful to GST officers for making file
notings in Hindi. Officers who are not native Hindi
speakers can make bilingual notings in files by substituting
a few English words with the cor

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Additional Commissioner
Additional Director General
Additional duty of customs.
Additional duty of excise
Additional place of business
Additional Secretary
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Barter
6
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Baseline
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Basic fare
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Belief
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Beneficiary
Best judgment
Beyond reasonable doubt
Bidders
Bill of export
Bill of supply
Board
Board of trustees
Body of persons
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Centralised registration
CENVAT credit
Certificate
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Cess
Chairman
Challan identification number
Chartered accountant
Chartered engineer
Cheque
Chief

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position
Compounded
Compounding amount
Comptroller and Auditor
General of India
Computation
Computer
Computerisation
Concealing
Concerned officer
Concessionaire
Conditions
10
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Consignment
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Constitution
Construction
Consulate
Consumer
Consumer welfare fund
Container freight station
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Continental shelf
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Continuous
Contract
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Course or furtherance of business
Court
Court of wards
Credit card
Credit note
Cross-examine
Cross-objections
Culpable mental state
Currency
Custodian
Custody
Customs
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°Ã Â¥ââ¬
Deduct tax at source
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Deduction
Deductor
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Deemed exports
Default
Deferred payment
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Deficiencies
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Degree of permanence
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Del credere agent
Delayed
Delete
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Despatch
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Destination
Destroyed
Detained
Detention
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LEXICON
15
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Developer
Development board
Devices
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Digital signature certificate
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Director
Director General
Disciplinary action
Disclosure
Discount
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Distributor
District
District judge
Division
Document
Domain
Domestic
Drawback
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Due date
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Duly stamped
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Duplicate
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Duty
Easeme
asement
E-auction
E-commerce
Effaced
Electricity
Electricity board
Electronic Cash ledger
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Evaded
Evidence
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E-way bill
Exchange
Excisable goods
Exclusive economic zone
Exempt
Exempt supplies
Existing law
Exparte
Expenses
Export
Export manifest
Export oriented unit
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Finished goods
Firm
First schedule
First stage dealer
Fixed establishment
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LEXICON
Foreign currency
20
20
Foreign inward remittance certificate
Fraud
Free sample
Frontier
Full and true disclosure
Fully exempt supplies
Fund
Gazette
lazetted holidays
Gift
Godown
Goin

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Goods and Services Tax Network
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21
Goods and Services Tax practitioner
Goods transport agency
Government
Graduate degree
Grant
Gross negligence
Gr

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ry
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LEXICON
Intermediate goods
International booking
Internet
Internet banking
Internet Protocol Address
Inter-state
Intra-state
Inventory
Inverted duty structure
Investigation
Investment
Invoice
24
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LEXICON
Joint Secretary
Judge
Judicial member
Jurisdiction
Karta
Knowledge of a fact
Labour
Land
Land customs station
Land revenue
25
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Land revenue authority
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Market value
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Matching
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Member
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Memorandum
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Mentally incapacitated
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Mercantile agent
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Merger
Microfilm
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Migration
Ministry of External Affairs
Minor
Minor breach
Minor processing
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Non-banking financial company
Non-business purpose
Non-cognizable
Non-filers
Non-motorised conveyance
Non-recovery
Non-resident
Non-resident external account
Non-taxable
Notice
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Passport
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Payment
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Penalty
Periodic
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Perishable
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LEXICON
Permanent account number
Person
Petroleum crude
Physical verification
Pipeline
Place of origin
Police
Policy
Port
Possession
Post office
Postgraduate degree
Pre-bid deposit
Prejudice
Premises
32
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id or payable
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Arctic
LEXICON
33
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Principal Commissioner
Principal Director General
Prima facie
Principal
Principal Additional Director General
Principal Chief Commissioner
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Principal place of business
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LEXICON
34
Ã Â¤Â¶Ã Â¤Â¬Ã Â¥ÂÃ Â¤Â¦Ã Â¤Â¸Ã Â¥ââ¬Å¡Ã Â¤Å¡Ã Â¥ââ¬
Property
Proprietor
Propriety
Pro-rata basis
Prosecution
Provision of service
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Ã Â¤Â¸Ã Â¥ÂÃ Â¤ÂµÃ Â¤Â¤Ã Â¥ÂÃ Â¤ÂµÃ Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¥ââ¬
Ã Â¤ââ¬Ã Â¤Å¡Ã Â¤Â¿Ã Â¤Â¤Ã Â¥ÂÃ Â¤Â¯
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Provisional
Public
Public servant
Public utilities
Punishable
Purchase
Pure agent
Quarterly return
Radio frequency identification device
Railways
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39
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Ã Â¤Â¸Ã Â¥ââ¬Ã Â¤Â²
Seal
Search
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Second hand goods
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Second stage dealer
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Secretary
Secreted
Securities
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Seizure
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Selection committee
Self-assessed
Selling price
Semi knocked down
Semi-finished
Service distributor
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Signature
Simplified Registration Scheme Ã Â¤Â¸Ã Â¤Â°Ã Â¤Â²Ã Â¥ââ¬Ã Â¤ââ¬¢Ã Â¥ÆâÃ Â¤Â¤ Ã Â¤Â°Ã Â¤ÅâÃ Â¤Â¿Ã Â¤Â¸Ã Â¥ÂÃ Â¤Å¸Ã Â¥ÂÃ Â¤Â°Ã Â¥ââ¬Ã Â¤ââ¬¢Ã Â¤Â°Ã Â¤Â£ Ã Â¤Â¸Ã Â¥ÂÃ Â¤ââ¬¢Ã Â¥ââ¬Ã Â¤Â®
Society
Software
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Sole agent
Sound mind
Special audit
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Special category states.
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Special economic zone
Specific order
Specified
Speed post
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Statistics
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Stayed
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Stock
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Stock Broking
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Storage
Submission
Subordinate
Sub-registrar
Subsidy
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Sub-soil
Substantial question of law
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Successive
Sufficient cause
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ÂÃ Â¤Â·Ã Â¤Â£
Survey
Tax
Tax collected at source
Tax deducted at source
Tax deduction and collection
account number
Tax identification number
Tax invoice
Tax return preparer
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LEXICON
43
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Taxable
Taxable supplies
Taxdues
Te

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Testing
Ã Â¤ÅâÃ Â¤Â¾Ã Â¤ââ¬Å¡Ã Â¤Å¡
Ticket
Ã Â¤Å¸Ã Â¤Â¿Ã Â¤ââ¬¢Ã Â¤Å¸
Time
Title
Token
Tolerate
Tools
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LEXICON
Total turnover
Totalisator
Trade
Transaction value
Transactions
Transfer
44
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Transferee
Transit
Transitional provisions
Transmission
Transport authority
Transporter
Treatment
Trial balance
Triplicate
Trust
Trustee
Turnover
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Â¹Ã Â¤Â¿Ã Â¤Â¸Ã Â¥ÂÃ Â¤Â¸Ã Â¤Â¾
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Union territory tax
Unique enrolment number
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Unique identity number
Unique quantity code
Unit
United Nations Organisation
University
Unreasonable
Unregistered person
Un-utilized credit
Used goods
Valid
Validate
Validity
Valuable
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ue added tax
Verification
Vice-chairman
Village
Vocation
Void
Voluntarily
Voucher
Wage
ager
Wages
Warehouse
Wastage
Waste
Wholly dependent
Wholly exempt
Wilful
Withdrawal
Witness
Women
46
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of GST
NATION
TAX
GST MARKET
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GOODS AND SERVICES TAX….
SPENCER
EQUAL
Hv
Growth Strength Truth
P. Velraj, Student at Government College of Fine Arts, Chennai
TAX
TAX
TAX
TAX
TAX
TAX
TAX
CENVAT
TAX
MONEY…!, Ho No….!
BEFORE GST
VAT
TA X
EXCISE
DUTY
TAX
TAX
STATE EXCISE
CENTRAL EXCISE
Money
Saved…
GST?
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Tax
TAX
Barrier,
Reduced
HAPPY
TAX
TAX
AFTER GST
Bhavani K, Student at Government College of Fine Arts, Chennai
LEXICON
List of Acts
50
Ã Â¤Â¶Ã Â¤Â¬Ã Â¥ÂÃ Â¤Â¦Ã Â¤Â¸Ã Â¥ââ¬Å¡Ã Â¤Å¡Ã Â¥ââ¬
Additional Duties of Excise
(Goods of Special
Importance) Act, 1957
Additional Duties of Excise
(Textile and Textile Articles)
Act, 1978
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Central Goods and
Services Tax Act, 2017
Ã Â¤ââ¬¢Ã Â¥ââ¬¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â°Ã Â¥ââ¬Ã Â¤Â¯ Ã Â¤Â®Ã Â¤Â¾Ã Â¤Â² Ã Â¤ââ¬Ã Â¤Â° Ã Â¤Â¸Ã Â¥ââ¬¡Ã Â¤ÂµÃ Â¤Â¾ Ã Â¤ââ¬¢Ã Â¤Â°
Ã Â¤ââ¬¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®, 2017
Central Goods and
Services Tax Rules, 2017
Ã Â¤ââ¬¢Ã Â¥ââ¬¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â°Ã Â¥ââ¬Ã Â¤Â¯ Ã Â¤Â®Ã Â¤Â¾Ã Â¤Â² Ã Â¤ââ¬Ã Â¤Â° Ã Â¤Â¸Ã Â¥ââ¬¡Ã Â¤ÂµÃ Â¤Â¾ Ã Â¤ââ¬¢Ã Â¤Â°
Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®, 2017
LEXICON
CENVAT Credit Rules,
2004
51
Ã Â¤Â¶Ã Â¤Â¬Ã Â¥ÂÃ Â¤Â¦Ã Â¤Â¸Ã Â¥ââ¬Å¡Ã Â¤Å¡Ã Â¥ââ¬
Ã Â¤Â¸Ã Â¥ââ¬¡Ã Â¤Â¨Ã Â¤ÂµÃ Â¥ââ¬¡Ã Â¤Å¸ Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¤Ã Â¥ÂÃ Â¤Â¯Ã Â¤Â¯ Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®,
2004
Code of Civil Procedure,
1908
Ã Â¤Â¸Ã Â¤Â¿Ã Â¤ÂµÃ Â¤Â¿Ã Â¤Â² Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤ââ¬¢Ã Â¥ÂÃ Â¤Â°Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤Â¹Ã Â¤Â¿Ã Â¤Â¤Ã Â¤Â¾,
1908
Code of Criminal Procedure,
1973
Ã Â¤Â¦Ã Â¤ââ¬Å¡Ã Â¤Â¡ Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤ââ¬¢Ã Â¥ÂÃ Â¤Â°Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤Â¹Ã Â¤Â¿Ã Â¤Â¤Ã Â¤Â¾,
1973
Companies Act,
2013
Ã Â¤ââ¬¢Ã Â¤

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¤Â° Ã Â¤Â¸Ã Â¥ââ¬¡Ã Â¤ÂµÃ Â¤Â¾ Ã Â¤ââ¬¢Ã Â¤Â°
( Ã Â¤Â°Ã Â¤Â¾Ã Â¤ÅâÃ Â¥ÂÃ Â¤Â¯Ã Â¥ââ¬¹Ã Â¤ââ¬Å¡ Ã Â¤ââ¬¢Ã Â¥ââ¬¹ Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¤Ã Â¤Â¿Ã Â¤ââ¬¢Ã Â¤Â°)
Ã Â¤ââ¬¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®, 2017
Income Tax Act,
1961
Ã Â¤ââ¬ Ã Â¤Â¯Ã Â¤ââ¬¢Ã Â¤Â° Ã Â¤ââ¬¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®,
1961
Indian Evidence Act,
1872
Ã Â¤ÂÃ Â¤Â¾Ã Â¤Â°Ã Â¤Â¤Ã Â¥ââ¬Ã Â¤Â¯ Ã Â¤Â¸Ã Â¤Â¾Ã Â¤ââ¬¢Ã Â¥ÂÃ Â¤Â·Ã Â¥ÂÃ Â¤Â¯
Ã Â¤ââ¬¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®, 1872
Industrial Disputes Act,
Ã Â¤ââ¬Ã Â¤Â¦Ã Â¥ÂÃ Â¤Â¯Ã Â¥ââ¬¹Ã Â¤ââ¬âÃ Â¤Â¿Ã Â¤ââ¬¢ Ã Â¤ÂµÃ Â¤Â¿Ã Â¤ÂµÃ Â¤Â¾Ã Â¤Â¦
1947
Ã Â¤ââ¬¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®, 1947
LEXICON
Information Technology
Act, 2000
53
Ã Â¤Â¶Ã Â¤Â¬Ã Â¥ÂÃ Â¤Â¦Ã Â¤Â¸Ã Â¥ââ¬Å¡Ã Â¤Å¡Ã Â¥ââ¬
Ã Â¤Â¸Ã Â¥ââ¬Å¡Ã Â¤Å¡Ã Â¤Â¨Ã Â¤Â¾ Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¥ÅâÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â¯Ã Â¥ââ¬¹Ã Â¤ââ¬âÃ Â¤Â¿Ã Â¤ââ¬¢Ã Â¥ââ¬
Ã Â¤ââ¬¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®, 2000
Insolvency and Bankruptcy
Ã Â¤ÂµÃ Â¤Â¿Ã Â¤Â¾Ã Â¤Â²Ã Â¤Â¾ Ã Â¤ââ¬Ã Â¤Â° Ã Â¤Â§Ã Â¤Â¨Ã Â¤Â¶Ã Â¥ââ¬¹Ã Â¤Â§

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Â¿Ã Â¤Â¯Ã Â¤Â®,
1988
Prevention of Corruption
Act, 1988
Ã Â¤ÂÃ Â¥ÂÃ Â¤Â°Ã Â¤Â·Ã Â¥ÂÃ Â¤Å¸Ã Â¤Â¾Ã Â¤Å¡Ã Â¤Â¾Ã Â¤Â° Ã Â¤Â¨Ã Â¤Â¿Ã Â¤ÂµÃ Â¤Â¾Ã Â¤Â°Ã Â¤Â£
Ã Â¤ââ¬¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®, 1988
LEXICON
Registration Act,
1908
54
Ã Â¤Â¶Ã Â¤Â¬Ã Â¥ÂÃ Â¤Â¦Ã Â¤Â¸Ã Â¥ââ¬Å¡Ã Â¤Å¡Ã Â¥ââ¬
Ã Â¤Â°Ã Â¤Â°Ã Â¤ÅâÃ Â¤Â¸Ã Â¥ÂÃ Â¤Å¸Ã Â¥ÂÃ Â¤Â°Ã Â¥ââ¬Ã Â¤ââ¬¢Ã Â¤Â°Ã Â¤Â£ Ã Â¤ââ¬¦Ã Â¤Â§Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¿Ã Â¤Â®,
1908
Reserve Bank of India Act,
1934
Right to Fair Compensation
and Transparency in Land
Acquisition, Rehabilitation
and Resettlement Act, 2013
Securities Contracts
(Regulation) Act, 1956
Ã Â¤ÂÃ Â¤Â¾Ã Â¤Â°Ã Â¤Â¤Ã Â¥ââ¬Ã Â¤Â¯ Ã Â¤Â°Ã Â¤Â¿Ã Â¤ÅâÃ Â¤Â°Ã Â¥ÂÃ Â¤Âµ Ã Â¤Â¬Ã Â¥Ëâ Ã Â¤ââ¬Å¡Ã Â¤ââ¬¢
Ã Â¤ââ¬¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®, 1934
Ã Â¤ÂÃ Â¥ââ¬Å¡Ã Â¤Â®Ã Â¤Â¿ Ã Â¤ââ¬¦Ã Â¤Â°Ã Â¥ÂÃ Â¤ÅâÃ Â¤Â¨ Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â¨Ã Â¤Â°Ã Â¥ÂÃ Â¤ÂµÃ Â¤Â¸Ã Â¤Â¨ Ã Â¤ââ¬Ã Â¤Â°
Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â¨Ã Â¤Â°Ã Â¥ÂÃ Â¤ÂµÃ Â¥ÂÃ Â¤Â¯Ã Â¤Â¸Ã Â¥ÂÃ Â¤Â¥Ã Â¤Â¾Ã Â¤ÂªÃ Â¤Â¨ Ã Â¤Â®Ã Â¥ââ¬¡Ã Â¤ââ¬Å¡

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ÂµÃ Â¤Â¾ Ã Â¤ââ¬¢Ã Â¤Â° Ã Â¤ââ¬¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®, 2017
M. Hariharan, Student at Government College of Fine Arts, Chennai
Manufacturer
whale saler
Retailer
Consumer
TAX
Online
GS
$150
Traditional
cost to reach 2000 audience cast to reach.
Mail
2000 Audience
$900
Magas
500
$250
TAX
Ã£ââ¬¦ÂÃ£ââ¬¦Â
Socal
Network
Search $75
$50
Digital
No cascading
&
ONE
GST
ONE
India
INDUSTRIAL GROWTH
R. Harees Kumar, Student at Government College of Fine Arts, Chennai
57
(Ã Â¤Â²Ã Â¥ââ¬¹Ã Â¤ââ¬¢ Ã Â¤Â¸Ã Â¤ÂÃ Â¤Â¾ Ã Â¤Â¦Ã Â¥ÂÃ Â¤ÂµÃ Â¤Â¾Ã Â¤Â°Ã Â¤Â¾ 09.08.2018 Ã Â¤ââ¬¢Ã Â¥ââ¬¡ Ã Â¤ÂªÃ Â¤Â¾Ã Â¤Â°Ã Â¤Â¿Ã Â¤Â¤ Ã Â¤Â°Ã Â¥ÂÃ Â¤Âª Ã Â¤Â®Ã Â¥ââ¬¡Ã Â¤ââ¬Å¡)
2018 Ã Â¤ââ¬¢Ã Â¤Â¾ Ã Â¤ÂµÃ Â¤Â¿Ã Â¤Â§Ã Â¥ââ¬¡Ã Â¤Â¯Ã Â¤ââ¬¢ Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤ââ¬âÃ Â¥ÂÃ Â¤Â¯Ã Â¤Â¾Ã Â¤ââ¬Å¡Ã Â¤ââ¬¢ 143 – Ã Â¤Â¸Ã Â¥ââ¬
(Ã Â¤Â¦Ã Â¤Â¿ Ã Â¤Â¸Ã Â¥ââ¬¡Ã Â¤ââ¬Å¡Ã Â¤Å¸Ã Â¥ÂÃ Â¤Â°Ã Â¤Â² Ã Â¤ââ¬âÃ Â¥ÂÃ Â¤Â¡Ã Â¥ÂÃ Â¤Â¸ Ã Â¤ÂÃ Â¤ââ¬Å¡Ã Â¤Â¡ Ã Â¤Â¸Ã Â¤Â°Ã Â¥ÂÃ Â¤ÂµÃ Â¤Â¿Ã Â¤Â¸Ã Â¥ââ¬¡Ã Â¤Åâ Ã Â¤Å¸Ã Â¥Ëâ Ã Â¤ââ¬¢Ã Â

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Â¤Â¾Ã Â¤Â¶Ã Â¥ÂÃ Â¤Â²Ã Â¥ÂÃ Â¤ââ¬¢ Ã Â¤ââ¬¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®, 1962 Ã Â¤Â®Ã Â¥ââ¬¡Ã Â¤ââ¬Å¡
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Ã Â¤ââ¬¢Ã Â¤Â°
Ã Â¤ÂÃ Â¤ÂµÃ Â¤ââ¬Å¡
CT TAXES.
Ã Â¤ââ¬¦Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¤Ã Â¥ÂÃ Â¤Â¯Ã Â¤ââ¬¢Ã Â¥ÂÃ Â¤Â·
INDIRECT
Ã Â¤Â¸Ã Â¥ââ¬Ã Â¤Â®Ã Â¤Â¾
AND
Ã Â¤Â¶Ã Â¥ÂÃ Â¤Â²Ã Â¥ÂÃ Â¤ââ¬¢
CUSTOMS
Ã Â¤Â¸Ã Â¤Â¤Ã Â¥ÂÃ Â¤Â¯Ã Â¤Â®Ã Â¥ââ¬¡Ã Â¤Âµ Ã Â¤ÅâÃ Â¤Â¯Ã Â¤Â¤Ã Â¥ââ¬¡
Ã Â¤ÂÃ Â¤Â¾Ã Â¤Â°Ã Â¤Â¤
ââ¬¢ Ã Â¤Â¸Ã Â¤Â°Ã Â¤ââ¬¢Ã Â¤Â¾Ã Â¤Â°
OF INDIA
GOVERNMENT
Ã Â¤Â¦Ã Â¥ââ¬¡Ã Â¤Â¶Ã Â¤Â¸Ã Â¥ââ¬¡Ã Â¤ÂµÃ Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¥
Ã Â¤ââ¬¢Ã Â¤Â°Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤Å¡Ã Â¤Â¯
We Acknowledge…
Ankush, Kuldeep Singh and Praveen Kumar
Chaudhari, our Inspectors and native Hindi
speakers, who painstakingly and skillfully culled out
Hindi equivalents of the English words and phrases
that we had lined up from GST Act and Rules.
Madhivanan M. K. and Leema P. Jose,
our Superintendents, without whose tireless
efforts this little book of lexico

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RCM CLAUSE 9 ( 3 ) AND 9 ( 4 )

RCM CLAUSE 9 ( 3 ) AND 9 ( 4 )
Query (Issue) Started By: – narednra gatagat Dated:- 7-12-2018 Last Reply Date:- 11-12-2018 Goods and Services Tax – GST
Got 4 Replies
GST
SIR
I AM A EDUCATIONAL BOOKS PUBLISHERS
I PAY ROYALTI TO AUTHOR
GST APPLICABLE OR NOT APPLICABLE ON ROYALTI UNER RCM CLAUSE 9 (3) OR 9 (4)
Reply By KASTURI SETHI:
The Reply:
It is covered in Serial No.9 of Notification No.13/2017-Central Tax (Rate) dated 28.6.17 as amended. read with Section 9(3) of CGST Act

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GST Registration

GST Registration
Query (Issue) Started By: – Kaustubh Karandikar Dated:- 7-12-2018 Last Reply Date:- 17-1-2019 Goods and Services Tax – GST
Got 3 Replies
GST
XYZ is a Doctor (Proprietor) is running an ENT Hospital. Apart from his income from the hospital which is exempted from GST, he is also earning through Residential premises given on rent, capital gains, bank interest, FD interest, interest on loan given to a company, interest on PPF and dividend. All these incomes including from the hospital are exempted but is crossing the threshold limit of ₹ 20 Lacs. Is XYZ required to obtain GST Registration?
Reply By KASTURI SETHI:
The Reply:
Not required. See the definition of the term, "Aggregate turnover" under S

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GOODS AND SERVICES TAX AUDIT

GOODS AND SERVICES TAX AUDIT
By: – Sachin Jain
Goods and Services Tax – GST
Dated:- 7-12-2018

“Audit Under GST Regime”
“Audit” this word is well versed within the industrial and commercial world, where an ordinary man interprets it as a compliance measure or activity to be done on yearly basis and on the other hand big players are well aware about the importance of audit.
As we all know GST rolled in July 2017, it is also known as the biggest indirect tax reform in the Indian history. GST is a revolutionary in commodity and services tax. It has brought about an ideal shift in the methodology of levy and collection of taxes. GST being a self-assessment tax, audit procedures are introduced for ensuring proper compliance.
Under the earlier Central Excise and Service Tax laws, there was no requirement for audit of accounts and furnishing reconciliation statement by an accountant except special audit. However, some state VAT laws stipulate audit of records by a Chartere

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value of supplies declared in the return furnished for the financial year with the audited annual financial statement. So audit report is to be provided at the time of filing annual return.
Key points
* Turnover includes value of all exempt supplies and exports under the same PAN, on all India basis.
* GST period comprises of 9 months i.e. July 2017 to March 2018, whereas the relevant section 35(5) uses the expression financial year, it is reasonable to understand that the turnovers for the whole of the financial year would also include the first quarter of the financial year 2017-18. However, clarification is required in this case from the government.
The GST Audit would be undertaken for the first time in India. GST Audit will require a huge preparation from both the auditor and the auditee. It is different form Statutory audit and Tax audit.
GST audit would require coverage of a larger number of records. The GST audit requires deep understanding of the GST laws the working of

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Tax Audit report is also revised for FY 2017-18 to include certain details related to GST like taxable supply, exempt supply, registered and unregistered dealer etc. This again added to the compliance.
A series of aspects need to be considered while preparing the following reconciliations;
* Reconciliation of GST Outward Supply i.e. GSTR-1 (Taxable, exempt, export etc.) with books of account;
* Reconciliation of GSTR- 2A with Input Tax Credit (ITC) availed in GST Return;
* Reconciliation of outward supply and ITC between GSTR-3B, GSTR-1 and Books of account;
* Reconciliation of GST Payable between GSTR 3B and books.
* Reconciliation of Taxable Turnover;
* Reconciliation of rate wise liability and amount payable thereon;
* Reconciliation of ITC declared in Annual Return (GSTR-9) with ITC availed on expenses as per audited Annual Financial Statement or books of account. (with various subheads of profit and loss account);
* Reconciliation of expenses subject to reverse ch

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any. GST is required to be paid on the same in some cases even when same is without consideration.
Inward Supply and Input Tax Credit (ITC)
* Re-check the nature of ITC availed;
* Check all ITC which is not allowed as per section 17(5) of the CGST Act.;
* A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note pertaining to FY 2017-18 after filing GSTR 3B of September 2018. Given this, the taxpayer should identify all the invoices of inwards supply where ITC is not availed;
* It is to be noted that once the same is not availed it will become the cost for the Company;
* The ratio of reversal of ITC is required to recomputed on the basis of yearly details of supply and effect of the must have been considered while finalizing books;
* The taxpayer shall identify ITC where vendor's payment is pending for more than 180 days from the date of invoice;
* The amount of such ITC pertaining to FY 2017-18 must have been reversed al

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nd certificates for Special Purpose issued by the ICAI notes the difference between the term 'certificate' and 'report' as under;
A Certificate is a written confirmation of the accuracy of facts stated there in and does not involve any estimate or the opinion; on the other hand
A Report, on the other hand is a formal statement usually made after an enquiry, examination or review of specified matters under report and includes the reporting auditor's opinion thereon.
Thus, where a certificate is issued the auditor shall be responsible for accuracy of what is stated therein. In case of a report, he is responsible for ensuring that the report is based on the factual data, true and fair to the best of his belief, knowledge and information furnished to him.
* Other types of Audit under GST
Audit u/s 65
Audit u/s 66
1) Not compulsory, audit only for selected registered person only
(By general or special order)
2) Audited by commissioner or officer authorized by him.
1) Not compuls

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c and independent examination of the books and records may be limited to transactions and performances of an entity for a stated purpose, say audit under GST. However, the outcome of the audit is very beneficial for the auditee.
Such an audit may be conducted to ascertain whether they present a true and fair view of the financial transactions vis-a-vis returns filed with the authorities.
As present the due date for furnishing GST Audit report in the aforesaid format is 31 December 2018. However, till date no GST utility is provided by authorities, also the Tab for the same is not available on GST portal.
A number of clarification is required in relation to the details to be furnished in GST audit report.
As GST audit is the first time activity for the stakeholders. The due date provided by the authorities does not seems to be feasible. Extension of due date is expected from the authorities.
“HOWEVER ONE CANNOT FORECAST THE UPCOMING SURPRISES AND CHALLENGES UNDER GST”
WE NEED TO

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Andhra Pradesh Goods and Services Tax (Twenty-Seventh Amendment be deemed to have) Rules, 2018

Andhra Pradesh Goods and Services Tax (Twenty-Seventh Amendment be deemed to have) Rules, 2018
G.O.MS.No. 621 Dated:- 7-12-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 621
Dated: 07-12-2018
NOTIFICATION
In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government hereby makes the following amendment to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, issued in G.O.Ms.No.227 Revenue(CT) Department dated:22.06.2017 as subsequently amended.
1. (i) These rules may be called the Andhra Pradesh Goods and Services Tax (Twenty-Seventh Amendment be deemed to have) Rules, 2018.
(ii) They shall come into force with effect on and from 30th October, 2018.
AMENDMENTS
In the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), afte

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examination fee as specified by NACIN, and the amount for the same and the manner of its payment shall be specified by NACIN on the official websites of the Board, NACIN and common portal.
(5) Examination centers.- The examination shall be held across India at the designated centers. The candidate shall be given an option to choose from the list of centers as provided by NACIN at the time of registration.
(6) Period for passing the examination and number of attempts allowed.- (i) A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule
83 is required to pass the examination within two years of enrolment:
Provided that if a person is enrolled as a goods and services tax practitioner before 1st of July 2018, he shall get one more year to pass the examination:
Provided further that for a goods and services tax practitioner to whom the provisions of clause (b) of sub-rule (1) of rule 83 apply, the period to pass the examination will be as specified

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e pattern and syllabus are specified in Annexure-A.
(8)Qualifying marks.- A person shall be required to secure fifty per cent. of the total marks.
(9) Guidelines for the candidates.- (i) NACIN shall issue examination guidelines covering issues such as procedure of registration, payment of fee, nature of identity documents, provision of admit card, manner of reporting at the examination center, prohibition on possession of certain items in the examination center, procedure of making representation and the manner of its disposal.
(ii) Any person who is or has been found to be indulging in unfair means or practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a person is as under: –
(a) obtaining support for his candidature by any means;
(b) impersonating;
(c) submitting fabricated documents;
(d) resorting to any unfair means or practices in connection with the examination or in connection with th

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negative marking
Syllabus:
1 The Central Goods and Services Tax Act, 2017
2 The Integrated Goods and Services Tax Act, 2017
3 All The State Goods and Services Tax Acts, 2017
4 The Union territory Goods and Services Tax Act, 2017
5 The Goods and Services Tax (Compensation to States) Act, 2017
6 The Central Goods and Services Tax Rules, 2017
7 The Integrated Goods and Services Tax Rules, 2017
8 All The State Goods and Services Tax Rules, 2017
9 Notifications, Circulars and orders issued from time to time under the said Acts and Rules.”.
(11) Declaration of result.- NACIN shall declare the results within one month of the conduct of examination on the official websites of the Board, NACIN, GST Council Secretariat, common portal and State Tax Department of the respective States or Union territories, if any. The results shall also be communicated to the applicants by e-mail and/or by post.
(12) Handling representations.- A person not satisfied with his result may represent in wri

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notification No. 24/2018-Central Tax, dated 28.05.2018 or as notified by the Chief Commissioner in his proceedings CCW/GST/74/2015 Dt.28.05.2018
Annexure-A
[See sub-rule 7]
Pattern and Syllabus of the Examination
PAPER: GST LAW AND PROCEDURES
II. In the said rules, after rule 142, the following rule shall be inserted, namely:-
“142A. Procedure for recovery of dues under existing laws. – (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01.
(2) Where the demand of an order uploaded under sub-rule (1) is rectified or

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new entity in which the applicant proposes to amalgamate itself shall register with the tax authority before submission of the application for cancellation. This application shall be made only after the new entity is registered.
Before applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls or furnish an undertaking to the effect that no taxable supplies have been made during the intervening period (i.e. from the date of registration to the date of application for cancellation of registration).”.
IV. In FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:-
“10. Information against the Serial 4A of Table 4 shall not be furnished.”.
V. for FORM GST PMT-01 relating to “Part II: Other than return related liabilities”, the following form shall be substituted, namely:-
Form GST PMT -01
[See rule 85(1)]
Electronic Liability Register of Registered Person
(Part-I

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rn related liabilities, will be recorded in this ledger. Complete description of the transaction shall be recorded accordingly.
2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly.
3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here.
4. Negative balance can occur for a single Demand ID also if appeal is allowed/ partly allowed. Overall closing balance may still be positive.
5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer.
6. The closing balance in this part shall not have any effect on filing of return.
7. Reduction in amount of penalty would be automatic if payment is made within the time specified in the Act or the rules.
8. Payment made against the show cause notice

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Period for which demand has been created
From – mm, yy To mm, yy
9
Order No. (original)
10
Order date (original)
11
Latest order No.
12
Latest order date
13
Date of service of the order (optional)
14
Name of the officer who has passed the order (optional)
15
Designation of the officer who has passed the order
16
Whether demand is stayed
ð Yes ð No
17
Date of stay order
18
Period of stay
From – to –
Part B – Demand details
19.
Details of demand reate
(Amount in Rs. In all Tables)
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State/UT Acts
CST Act
20.
Amount of demand paid under existing laws
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State/UT Acts
CST Act
21.
(19-20)
Balance amount of demand proposed to be recovered under GST laws
<< Auto-populated >>
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State/UT Acts
CST Act
Si

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ble.”.
VIII. In the said rules, after FORM GST DRC-08, the following form shall be inserted, namely:-
“FORM GST DRC-08A
[See rule 142A(2)]
Amendment/Modification of summary of the order creating demand under existing laws
Reference No.
Date
Part A – Basic details
Sr. No.
Description
Particulars
(1)
(2)
(3)
1
GSTIN
2
Legal name
<>
3
Trade name, if any
<>
4
Reference No. Vide which demand uploaded in FORM GST DRC-07A
5
Date of FORM GST DRC-07A vide which demand uploaded
6
Government Authority who passed the order creating the demand
ð State/UT ð Centre
<>
7
Old Registration No.
<< Auto, editable>>
8
Jurisdiction under earlier law
<>
9
Act under which demand has been created
<>
10
Tax period for which demand has been created
<>
11
Order No. (original)
<>
12
Order date (original)
<>
13
Latest order No.
<>
14
Latest order date
<>
15
Date of service of the order
<>
16
Name of the officer who has passed the order (o

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Prescribing time for filing GSTR-10 by cancelled dealers

Prescribing time for filing GSTR-10 by cancelled dealers
G.O.MS.No. 620 Dated:- 7-12-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 620
Dated: 07-12-2018
NOTIFICATION
In exercise of the powers conferred by section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) (hereafter in this notification referred to as the 'said Act'), read with s

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Jharkhand Goods and Services Tax (Thirteenth Amendment) Rules, 2018

Jharkhand Goods and Services Tax (Thirteenth Amendment) Rules, 2018
S.O. No. 83 – 60/2018 – State Tax Dated:- 7-12-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
Notification
7 December, 2018
Notification No. 60/2018 – State Tax
S.O. No. 83 Dated-7 December, 2018:- In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Jharkhand Goods and Services Tax (Thirteenth Amendment) Rules, 2018.
(2) This notification shall be deemed to be effective from 30th October, 2018.
2. In the Jharkhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 83, the following rule shall be inserted, namely:-
“83A. Examination of Goods and Services Tax Practitioners.-(1) E

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CIN on the official websites of the Board, NACIN and common portal.
(5) Examination centers.- The examination shall be held across India at the designated centers. The candidate shall be given an option to choose from the list of centers as provided by NACIN at the time of registration.
(6) Period for passing the examination and number of attempts allowed.- (i) A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule 83 is required to pass the examination within two years of enrolment:
Provided that if a person is enrolled as a goods and services tax practitioner before 1st of July 2018, he shall get one more year to pass the examination:
Provided further that for a goods and services tax practitioner to whom the provisions of clause (b) of sub-rule (1) of rule 83 apply, the period to pass the examination will be as specified in the second proviso of sub-rule (3) of said rule. (ii) A person required to pass the examination may avail of any num

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y per cent. of the total marks.
(9) Guidelines for the candidates.-(i) NACIN shall issue examination guidelines covering issues such as procedure of registration, payment of fee, nature of identity documents, provision of admit card, manner of reporting at the examination center, prohibition on possession of certain items in the examination center, procedure of making representation and the manner of its disposal.
(ii) Any person who is or has been found to be indulging in unfair means or practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a person is as under: –
(a) obtaining support for his candidature by any means;
(b) impersonating;
(c) submitting fabricated documents;
(d) resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination;
(e) found in possession of any paper, book, note or any other material, the use of w

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applicants by e-mail and/or by post.
(12) Handling representations.- A person not satisfied with his result may represent in writing, clearly specifying the reasons therein to NACIN or the jurisdictional Commissioner as per the procedure established by NACIN on the official websites of the Board, NACIN and common portal.
(13) Power to relax.- Where the Board or State Tax Commissioner is of the opinion that it is necessary or expedient to do so, it may, on the recommendations of the Council, relax any of the provisions of this rule with respect to any class or category of persons.
Explanation :- For the purposes of this sub-rule, the expressions –
(a) “jurisdictional Commissioner” means the Commissioner having jurisdiction over the place declared as address in the application for enrolment as the GST Practitioner in FORM GST PCT-1. It shall refer to the Commissioner of Central Tax if the enrolling authority in FORM GST PCT-1 has been selected as Centre, or the Commissioner of S

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.”.
3. In the said rules, in rule 109A,
(i) (a) in sub-rule (1), in clause (a), for the words and brackets “the Additional
Commissioner State Taxes”, the following words and brackets shall be substituted, namely:-
“the Additional Commissioner State Tax or Joint Commissioner State Tax”;
(b) in sub-rule (1), in clause (b), shall be omitted;
(c) in sub-rule (1), in clause (c), for the words and brackets “the Joint Commissioner (Appeals) where such decision or order is passed by the Deputy Commissioner State Taxes, Assistant Commissioner State Taxes or State Tax officer”, the following words and brackets shall be substituted, namely:-
“any officer not below the rank of Joint Commissioner (Appeals) where such decision or order is passed by the Deputy Commissioner State Tax, Assistant Commissioner State Tax or State Tax officer”;
(ii) (a) in sub-rule (2), in clause (a), for the words and brackets “the Additional Commissioner State Taxes”, the following words and brackets shall

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existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01.
(2) Where the demand of an order uploaded under sub-rule (1) is rectified or modified or quashed in any proceedings, including in appeal, review or revision, or the recovery is made under the existing laws, a summary thereof shall be uploaded on the common portal in FORM GST DRC-08A and Part II of Electronic Liability Register in FORM GST PMT-01 shall be updated accordingly.”.
5. In the said rules, in FORM GST REG-16,-
(a) against serial number 7, for the heading, the following heading shall be substituted, namely:-
“In case of transfer, merger of business and change in constitution leading to change in PAN, particulars of registration of entity in which

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ation).”.
6. In the said rules, in FORM GSTR -4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:-
“10. Information against the Serial 4A of Table 4 shall not be furnished.”.
7. In the said rules, for FORM GST PMT-01 relating to “Part II: Other than return related liabilities”, the following form shall be substituted, namely:-
Form GST PMT -01
[See rule 85(1)]
Electronic Liability Register of Registered Person
(Part-II: Other than return related liabilities)
(To be maintained at the Common Portal)
Reference No.-
GSTIN/Temporary Id –
Date-
Name (Legal) –
Trade name, if any –
Stay status – Stayed/Un-stayed
Period – From To (dd/mm/yyyy)
Act – Central Tax/State Tax/UT Tax/Integrated Tax/CESS /All
(Amount in Rs.)
Sr. No.
Date (dd/mm/yyyy)
Reference No.
Tax Period, if applicable
Ledger used for dischargingliability
Description
Type of Transaction *
Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/amount unde

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sit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer.
6. The closing balance in this part shall not have any effect on filing of return.
7. Reduction in amount of penalty would be automatic if payment is made within the time specified in the Act or the rules.
8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through credit or cash. Debit and credit entry will be created simultaneously
8. In the said rules, in FORM GST APL-04, after serial number 9, and the Table relating thereto, the following shall be inserted, namely:-
Place of Supply (Name of State/UT)
Demand
Tax
Interest
Penalty
Other
Total
1
2
3
4
5
6
7″
Disputed Amount
Determined Amount
9. In the said rules, after FORM GST DRC-07, the following form shall be inserte

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terest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State/UT Acts
CST Act
20.
Amount of demand paid under existing laws
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State/UT Acts
CST Act
21.
(19-20)
Balance amount of demand proposed to be recovered under GST laws
<< Auto-populated >>
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State/UT Acts
CST Act
Signature
Name
Designation
Jurisdiction
To
_______________ (GSTIN/ID)
_________________ Name
_______________ (Address)
Copy to:-
Note:-
1. In case of demands relating to short payment of tax declared in return, acknowledgement/reference number of the return may be mentioned.
2. Only recoverable demands shall be posted for recovery under GST laws. Once a demand has been created through FORM GST DRC-07A, and the status of the demand changes subsequently, the status may be amended through FORM GST DRC-08A.
3. Demand paid u

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order creating the demand
ð State/UT ð Centre
<>
7
Old Registration No.
<< Auto, editable>>
8
Jurisdiction under earlier law
<>
9
Act under which demand has been created
<>
10
Tax period for which demand has been created
<>
11
Order No. (original)
<>
12
Order date (original)
<>
13
Latest order No.
<>
14
Latest order date
<>
15
Date of service of the order
<>
16
Name of the officer who has passed the order (optional)
<>
17
Designation of the officer who has passed the order
<>
18
Whether demand is stayed
ðYes ð No
19
Date of stay order
20
Period of stay
21
Reason for updation
<>
Part B – Demand details
22.
Details of demand posted originally through Table 21 of FORM GST DRC-07A
(Amount in Rs. In all tables)
<>
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State/UT Acts
CST Act
23.
Updation of demand
Act
Type of updation
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4

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M/s. Shri Om Prakash Sharma Versus CE & CGST, Udaipur

M/s. Shri Om Prakash Sharma Versus CE & CGST, Udaipur
Service Tax
2019 (1) TMI 374 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 7-12-2018
Service Tax Appeal No. ST/53154/2018-ST [SM] – FINAL ORDER NO. 53434/2018
Service Tax
MRS. RACHNA GUPTA, MEMBER (JUDICIAL)
Present for the Appellant: Ms. Asmita Nayak, Advocates
Present for the Respondent: Ms. Tamanna Alam, D.R.
ORDER
PER: RACHNA GUPTA
The present appeal is against Order of Commissioner (Appeals) bearing No. 725 dated 06.07.2018.
2. It is submitted on behalf of the appellant that Commissioner (Appeals) has failed to accept the grounds as submitted before him specifically that the copy of order of Original Adjudicating Authority was received by the appellant only on 10th August, 2015. It is due to the said reason that the appeal was filed before Commissioner (Appeals) on 21st January, 2016 and that the same was well within the period of limitation but the Commissioner (Appeals) in sheer ignoran

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yond the said period of 90 days. Hence, Commissioner (Appeals) had no other option but to dismiss the appeal on limitation. Order is accordingly, prayed to be upheld.
4. After hearing both the parties and perusing the record, it is observed that the appellant is the sub-contractor of M/s. Siwal Builders & Developers. Initially an audit was conducted against the said main contractor. It is from the record recovered from M/s. Siwal Builders & Developers that the notices were sent to the appellant herein. The appellant's contention is that his address, as was available with the main contractor, was his old address and that he had shifted to a different place in Jaipur. The affidavit of the appellant to this effect is on record wherein it is deposed, in addition, that the appellant never received the impugned show cause notice. There is no proof of delivery/service by the Department. It is apparent from the Order-in-Original that the assessee did not file reply to the show cause notice no

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issioner (Appeals) that the order in Original was never communicated to him and that it was never served upon him in the way as is required under Section 37 C of the Central Excise Act. I opine that it was mandatory for Commissioner (Appeals) to look into the said aspect. The copy of Order-in-Original, apparently and admittedly, was received by the appellant only on 10th August, 2015. That too, it was not the certified copy. But still the Commissioner (Appeals) has held the appeal to be delayed for one year and 20 days. The period of limitation i.e. 60 days condonable by Commissioner (Appeals) for another 30 days has to reckon from 10.08.2015. Resultantly, Singh Enterprises (Supra) as relied by Department is not applicable to present facts. The finding of Commissioner (Appeals) is therefore opined to be wrong in view of the above observed circumstances.
7. The appellant herein has filed an affidavit deposing that the order got communicated to him only on 10.08.2015. While relying upon

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M/s Fine Products Pvt. Ltd. Versus CE & CGST, Alwar

M/s Fine Products Pvt. Ltd. Versus CE & CGST, Alwar
Central Excise
2019 (1) TMI 366 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 7-12-2018
Appeal No. E/51897/2018-DB – Final Order No. 53440/2018
Central Excise
Mr. Anil Choudhary, Member (Judicial) And Mr. C.L. Mahar, Member (Technical)
Shri R.S. Sharma, Advocate – for the appellant
Shri H.C. Saini, D.R. – for the respondent
ORDER
Per Anil Choudhary:
The present appeal has been filed against the Order-in-Appeal No. 136-AK-CE-JPR/2017 dated 11.5.2018 passed by the Commissioner (Appeals), Central Excise & CGST, Alwar.
2. The brief facts of the case are that the appellant have established their factories in the State of Rajasthan and were operating under 'Rajasthan Investment Promotion Scheme' which was notified by the Government of Rajasthan with the objective of facilitating investment in the establishment of new enterprises under the various schemes of Rajasthan Government. The appellants (assess

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.C. Saini, Ld DR for the Revenue.
4. After hearing both sides and on perusal of record, it appears that the identical issue has come up before the Tribunal in the case of Shree Cements Ltd. V/s CCE, Alwar 2018-TIOL-748-CESTAT-DEL where it was observed that:-
7. We have heard both sides at length and perused the appeal record. As out lined above, the appellants are covered by the Investment Promotion Schemes of the Rajasthan Government. In terms of the various schemes of the Rajasthan Government, the appellants are required to discharge their VAT liability by making payment of the same. Out of such VAT credited to the Government, a certain portion is disbursed back to them in the form of subsidies. Such disbursement happens in the form of VAT 37 B, challan which can be utilized in subsequent periods to discharge VAT liability. The crux of the dispute in the present case is whether such subsidy amounts are required to be included in the assessable value of the goods manufactured by the

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to the assessee. The Tribunal held that such subsidy amounts are not required to the included in the transaction value.
9. In the present case we know that for the initial period the assessees are required to remit the VAT recovered by them at the time of sale of the goods manufactured. A part of such VAT is given back to them in the form of subsidy in Challan 37 B. Such Challans are as good as cash but can be used only for payment of VAT in the subsequent period. In terms of the scheme of the Government of Rajasthan payment of VAT using such Challan are considered legal payments of tax. In view of the above, Revenue is not correct in taking the view that VAT liability discharged by utilizing such subsidy challans cannot be taken as VAT actually paid.
10. It is pertinent to reproduce the observations of the Tribunal in the Welspun Corporation Ltd. case
“5.1 The Respondent company opted for “Remission of Tax Scheme” and was thus eligible for the Capital subsidy in the form of rem

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D.N.R. Alloys, V.J. Enterprise, Steel Sagar, Forge Cast Alloys Pvt. Ltd., J.P. Electronic Devices (I) Pvt. Ltd., Namrata Electronics Versus The Nodal Officer, Mumabai Central Division-I, Range-II & Another

D.N.R. Alloys, V.J. Enterprise, Steel Sagar, Forge Cast Alloys Pvt. Ltd., J.P. Electronic Devices (I) Pvt. Ltd., Namrata Electronics Versus The Nodal Officer, Mumabai Central Division-I, Range-II & Another
GST
2018 (12) TMI 709 – BOMBAY HIGH COURT – TMI
BOMBAY HIGH COURT – HC
Dated:- 7-12-2018
WRIT PETITION NO. 1856-1858 OF 2018 WITH WRIT PETITION NO. 1862-1863 OF 2018 and WRIT PETITION NO. 1870 OF 2018
GST
AKIL KURESHI & M.S.SANKLECHA, JJ.
Mr. Zaid Ansari with Mr. Deep Marabia i/b. Zaid S. Ansari, for the Petitioner in all the Petitions.
Mr. J. B. Mishra with Mr. Sham Walve, for the Respondent in WP Nos. 1856, 1858, 1862, 1863 and 1870 of 2018.
Mr. Pradeep S. Jetly with Mr. J. B.Mishra, for the Respondent in WP No.

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e on account of the technical difficulties on the common portal and in respect of whom the GST Council has made a recommendation for such extension.
3. According to the Petitioner, the cases would fall within the above extended time as provided in the notification. They have made representations to the concerned Commissioner. In many of the cases, such representations are pending. We are informed by the Counsel for the Respondents that, the procedure set up is that where any such request is made, it is for the Commissioner/ Nodal Officer to process the request and forward to the GST Net Work, with recommendations, if any. If the representation is accepted, the net work would place the case before the IT Grievance Redressal Committee, who w

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Aap And Co., Chartered Accounts Throu Authorised Partner Versus Union of India

Aap And Co., Chartered Accounts Throu Authorised Partner Versus Union of India
GST
2018 (12) TMI 620 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 7-12-2018
R/Special Civil Application No. 18962 of 2018
GST
Ms. Justice Harsha Devani And Dr. Justice A. P. Thaker
For the Petitioner : Mr Vinay Shraff with Mr. Avinash Poddar, Mr.Vishal J Dave And Nipun Singhvi
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Mr. Vinay Shraff, learned counsel for the petitioner has invited the attention of the court to the impugned press release dated 18.10.2018 to point out that according to section 16(4) of the Central Goods and Services Tax Act, 2017, a registered person is not entitled to take input tax credit

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61 thereof, which provides thus:-
“(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.”
2. It was pointed out that the Central Government realising its mistake thereafter, vide Notification No.17/2017-Central Tax dated 27th July, 2017 notified the the Central Goods and Services Tax (Fourth Amendment) Rules, 2017 whereby subrule (5) of rule 61 came to be substituted as follows :-
“(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FO

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ASHOKKUMAR SATYANARAYAN AGARWAL Versus STATE TAX OFFICER (1)

ASHOKKUMAR SATYANARAYAN AGARWAL Versus STATE TAX OFFICER (1)
GST
2018 (12) TMI 610 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 7-12-2018
R/SPECIAL CIVIL APPLICATION NO. 18998 of 2018
GST
MS. HARSHA DEVANI AND DR. A. P. THAKER, JJ.
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Mr. Vinay Shraff, learned advocate with Mr. Vishal Dave, learned advocate for the petitioner invited the attention of the court to Circular No.41/15/2018-GST dated 13.4.2018 issued by the Government of India and more particularly, to clause 2(l) thereof. It was submitted that the petitioner is ready and willing to pay the penalty in terms of the said clause and that the proceedings may go on and that the petitioner

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M/s Maa Mundeshwari Traders Versus Union Of India And 3 Others

M/s Maa Mundeshwari Traders Versus Union Of India And 3 Others
GST
2018 (12) TMI 589 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 7-12-2018
Writ Tax No. – 1562 of 2018
GST
Pankaj Mithal And Pankaj Bhatia JJ.
For the Petitioner : Aloke Kumar
For the Respondent : A.S.G.I.,C.S.C.
ORDER
Heard Sri Aloke Kumar, learned counsel for the petitioner and Sri C.B. Tripathi, learned special counsel for the respondents.
The petitioner is the purchaser of the goods

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ORSON HOLDINGS COMPANY LIMITED Versus UNION OF INDIA

ORSON HOLDINGS COMPANY LIMITED Versus UNION OF INDIA
GST
2018 (12) TMI 588 – GUJARAT HIGH COURT – 2019 (23) G. S. T. L. J81 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 7-12-2018
R/SPECIAL CIVIL APPLICATION NO. 18982 of 2018
GST
MS HARSHA DEVANI AND MR A. P. THAKER, JJ.
For The Petitioner (s) : MR VINAY SHRAFF, ADVOCATE with MR.AVINASH PODDAR(9761), MR.VISHAL J DAVE, MR NIPUN SINGHVI(9653), MS HIRAL MEHTA, ADVOCATES
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. This petition challenges the constitutional validity of rule 138(10) of the Central Goods and Services Tax Rules, 2017 / Gujarat Goods and Services Tax Rules, 2017 as being unconstitutional and violative of Articles 14, 19(1)(g) and 301 of the Constitution of India, to the extent the said provision restricts validity period of the e-way bill in terms of distance to be travelled in a day.
2. Mr. Vinay Shraff, learned advocate with Mr. Vishal Dave, learned advocate for the petitioners invited the

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ixed, the order has been passed prior to the said date, without giving an opportunity of hearing to the petitioner, which is in breach of sub-section (4) of section 129 of the Act.
4. It was further pointed out that penalty is sought to be imposed under section 129(1) of the Act, whereas section 122(1)(xiv) of the Act provides that where a taxable person who transports any taxable goods without the cover of documents as may be specified in this behalf, he shall be liable to pay a penalty of ten thousand rupees or an amount equivalent to the tax evaded or the tax not deducted under section 51 or short deducted or deducted but not paid to the Government or tax not collected under section 52 or short collected or collected but not paid to the Government, etc., whichever is higher.
5. Reference was made to section 73 of the Act, which provides for determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than

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ion (8) thereof, which provides that where any person chargeable with tax under sub-section (1) pays the said tax along with interest payable under section 50 and a penalty equivalent to twentyfive per cent of such tax within thirty days of issue of the notice, all proceedings in respect of the said notice shall be deemed to be concluded. It was submitted that therefore, even in the case of fraud or wilful misstatement or suppression of facts, the statute provides for payment of penalty equivalent to twenty-five per cent of the tax within thirty days from the date of the notice.
7. It was further submitted that the statute is required to be read as a whole and that section 129 of the Act ought not to have been read in isolation. Reliance was placed upon the decision of the Supreme Court in Kailash Chandra and others v. Mukundi Lal and others, AIR 2002 SC 829, wherein the court has held that a provision in the statute is not to be read in isolation. It has to be read with other related

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Sh. Pushpak Chauhan and Director General Anti-Profiteering, Central Board of Indirect Taxes & Customs, Versus M/s. Harish Bakers & Confectioners Pvt. Ltd.,

Sh. Pushpak Chauhan and Director General Anti-Profiteering, Central Board of Indirect Taxes & Customs, Versus M/s. Harish Bakers & Confectioners Pvt. Ltd.,
GST
2018 (12) TMI 473 – NATIONAL ANTI-PROFITEERING AUTHORITY – 2019 (22) G. S. T. L. 463 (N. A. P. A.)
NATIONAL ANTI-PROFITEERING AUTHORITY – NAPA
Dated:- 7-12-2018
Case No. 17/2018
GST
SH. B. N. SHARMA, CHAIRMAN, SH. J.C. CHAUHAN, TECHNICAL MEMBER, MS. R. BHAGYADEVI, TECHNICAL MEMBER
Present:-
None for the Applicant No. 1.
Sh. Bhupender Goyal Assistant Director (Costs) for the Applicant No.
Mrs. Monika Goel and Sh. Rajesh Kumar Soota, Advocates for the Respondent.
ORDER
1. The present Report dated 18.06.2018 has been received from the Director General of Safeguards, now Director General of Anti-Profiteering (here-in-after referred to as the DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case are that vide his applicatio

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gainst him. The above application was examined by theStanding Committee on Anti-Profiteering and was referred to the DGAP, vide minutes of it's meeting dated 20.12.2017 for detailed investigations under Rule 129 (1) of the CGST Rules, 2017.
2. The DGAP had called upon the Respondent to submit his reply on the above allegation and also asked him to suo moto determine the quantum of benefit which had not been passed on by the Respondent after the GST rate reduction for the period w.e.f. 15.11.2017 to 31.03.2018. The Respondent had submitted replies vide his letters dated 12.02.2018, 27.02.2018, 21.03.2018, 16.04.2018, 24.04.2018 and 02.05.2018 and admitted that he had sold the above products to the applicant vide invoices dated 10.11.2017 and 16.11.2017 after charging the tax at the prevalent rates of 28% and 18% on the base prices and he had not made any additional profit after the reduction in the GST rate. He had also replied that since their base prices had been increased by the

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percentage)
price Charged (Rs.) (including CST)
299238
10.11.2017
Nestle Munch Nuts 32 Gm.Chocolate
15.63
28%
20.00
Cadbury Dairy Milk Chocolate
31 .25
28%
40.00
311392
16.1 1.2017
Nestle Munch Nuts 32 Gm. Chocolate
16.95
18%
20.00
Cadbury Dairy Milk Chocolate
33.90
18%
40.00

Pre 15.11.207

Post 15.11.2017

Description of product
Base Purchase price (Rs.)
Base Sale price (Rs.)
Margin of Profit
Base Purchase Price (Rs.)
Base Sale price (Rs.)
Margin of profit
A
B
C
D=(C-B)/B
E
F
G=(F-E)/E
Nestle Munch Nuts 32 Gm. Chocolate
14.01
15.63
11.50%
15.20
16.95
11.50%
Cadbury Dairy Milk Chocolate
27.90
31.25
12.00%
30.27
33.90
12.00%
3. The DGAP's Report has submitted that the Respondent had also filed Purchase & Sale invoices from November 2017 to March 2018, copies of the GSTR-3B from November, 2017 to March, 2018 along with copies of GSTR-I from November, 2017 to February, 2018 but did not provide the details of

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es “with GST benefits where applicable”. Accordingly the DGAP's Report has held that though the base prices were increased but since discounts were given by the Distributors to the Respondent, he was bound to pass on the benefit of reduction in the rate of tax w.e.f. 15.11.2017 to the customers. The Report also stated that the Respondent was responsible for passing on the benefit as he was a registered supplier under the CGST/SGST Act, 2017. It is also submitted by the DGAP that it was established from the record that the Respondent had sold 114 units of Nestle Munch Nuts 32 Gm. Chocolate at the MRP of Rs. 20/- including GST @ 28% during the period between 01.11.2017 to 14.11.2017 when the base price of the above product was Rs. 15.63 per unit. One unit of the above product was sold by the Respondent to the Applicant No. 1 on 16.11.2017 vide invoice No. 311392 dated 16.11.2017 by increasing it's base price from Rs. 15.63 to Rs. 16.95 due to which the MRP had remained Rs. 20/- p

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assed on the benefit of rate reduction to the above Applicant.
4. The DGAP's Report further stated that from the records submitted by the Respondent it was revealed that he had purchased 910 units of Nestle Munch Nuts 32 Gm. and 4646 units of Cadbury Dairy Milk Chocolate during the period between 15.11.2017 to 31.03.2018. He has also reported that the Respondent had failed to supply the details of the invoices of the outward supplies pertaining to the above period and hence he had presumed that the above quantity of the Chocolates was sold by him during the period between 15.11.2017 to 31.03.2018. The DGAP had therefore, concluded that the Respondent had resorted to profiteering of Rs. 15,958/- as per the details given in the table below. He has also reported that the Respondent had profiteered an amount of Rs. 4.69 from the Applicant No. 1 vide invoice date 16.11.2017 while selling two units of the above products to him.
Product
MRP (Rs.)
Before 14.11.2017 (Rs.)
15.11.2017 to

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ng as he had given details of all the basic components of the prices of the chocolates on the invoices and the benefit of tax rate reduction has been passed to the Applicant No. 1. He also submitted that he had not made any additional profit after the reduction in the rate of tax and that he had reduced the tax rate from 28% to 18% and he had sold the chocolates after charging the applicable rate of tax on base prices which were calculated on the basis of the cost of the purchases and mark- up and hence he had not resorted to profiteering. He had also submitted that. In fact the base prices of the above products had been increased by the Distributors as the cost of Nestle Munch Nuts 32 Gm. to him was Rs. 14.01 per unit before 15.11.2017 which was increased to Rs. 15.20 after 15.11.2017 and he had sold the same at the base price of Rs. 15.63 before 15th November 2017 and at the base price of Rs. 16.95 after 15th November, 2017, thus keeping this margin same at 11.5%. He had further stat

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sed i.e. the recipient of the goods and services took credit of the GST paid by him on the purchase of goods and services and used such ITC while discharging GST output tax liability on supply of goods and services and since no additional ITC was available to him he was bound to enhance the base prices of the above products.
7. The Respondent has also claimed that he had purchased Cadbury Dairy Milk Chocolates from M/S CTC at the base price of Rs. 27.90 per unit before15.11.2017 and at the base price Rs. 30.27 per unit after 15.11.2017. He has further claimed that since the Distributor had increased the basic purchase price, he was also forced to increase his basic sale price however, he had not increased his profit margin. The Respondent has also pleaded that M/S CTC through it's sale invoices issued to him on different dates during the pre and post GST period was giving him quantity discounts through various schemes which could not be construed as discounts on the basic prices a

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e months of November, 2017 to March, 2018 on the base price and therefore, the finding of the DGAP that “M/S Navin Enterprise, in his various sale invoices issued to the noticee on different dates during the period from November, 2017 to March, 2018, had given discount on the base price” mentioned in para 1 1 of the Investigation Report was incorrect. He has also contended that the statement made in para 11 of the Report that M/S NE had clearly mentioned in his invoices “With GST benefits wherever applicable” was not correct as such statement was not found in his invoices for the month of November, 2017 and was added in his invoices during the month of January, 2018, whereas M/S NE had increased the base price from Rs. 14.01 per unit to Rs. 15.20 per unit after 14th November, 2017.
9. The Respondent has also raised objection against para 12 of the Investigation Report which stated that it was the responsibility and statutory obligation of the Respondent to pass on the benefit of tax r

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port was wrong as he had purchased 944 units of Nestle Munch Nuts 32 Gm. and 4515 units of Cadbury Dairy Milk Chocolate during the period between 15.11.2017 to 31.03.2018.
10. The above submissions filed by the Respondent were forwarded to the DGAP who vide his reply dated 16th August 2018 has stated that the Respondent was a supplier who was registered vide GSTIN 06AABCH2910GIZ3 and the Applicant No. 1 had alleged that he had not passed the benefit of tax reduction to him. He has also stated that the Respondent was required to sell the products at the basic prices which were prevalent before 15.11.2017 by levying GST @ 18% to pass on the benefit of reduction in the rate of tax. The DGAP has also contended that being a registered supplier under the CGST/SGST Act, 2017 the Respondent was legally bound to pass on the benefit of reduction in rate of tax to his customers. The DGAP has further contended that the point raised by Respondent regarding calculation of the profiteered amount in

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A)
4,731
1 ,024
Sale Made during 01.11.2017 to 14.11.2017 as per Sales Calculation Sheet submitted by Noticee (Units)(B)
85
114
Total Sale deemed to have been made during 15.11.2017 to 31.03.2018 (Units) (C)=(A)-(B)
4646
910
Profiteering Per Unit (In Rs.) (D)
3.13
1.56
Total Profiteering (In Rs.) (E)=(C)*(D)
14542
1,416
11. The Authority had decided to call the representatives of the Distributors viz. M/S CTC and M/S NE as the Respondent had specifically alleged that both of them had increased the base prices after 15.11.2017 and had also not given him any discounts to pass on the benefit of rate reduction. On 21.08.2018 Mr. Rajesh Chandna on behalf of M/S CTC and Sh. Rajeev on behalf of M/S appeared for the hearing. Both the above Distributors vide their written submissions stated that their billing softwares were fully managed/controlled by the manufacturers viz. M/S Mondelez India Foods Private Ltd (Cadbury) & M/S Nestle Limited India respectively and they couldn'

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iterated the points already submitted by M/S CTC. They had also submitted the details of the purchase and sale invoices to support their contentions.
12. Both the written submissions filed by the Distributors were forwarded to the DGAP for his reply. The DGAP vide his reply dated 11.09.2018 had submitted that the invoices of M/S NE from Nestle India Limited and invoices of M/S CTC from M/S Mondelez India Foods Private Ltd. were not relevant to the present case filed against the Respondent. He had further submitted that the invoices submitted by both the above Distributors had been examined vide paras 11 and 12 of his Report dated 18.06.2018 and it was found that on some of the products on some dates discounts had been given with the remark 'GST transaction discount 6.6%' and comments such as 'anti profiteering provisions under GST require that you pass on to consumers, benefits of GST reduction given to you' and 'with GST benefits where applicable' were recorde

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fore us and it has been revealed that the Central Govt. vide Notification No. 41/2017Central Tax (Rate) dated 14.11.2017 had reduced the rate of GST from 28% to 18% in respect of the above two products viz. the Nestle Munch Nuts 32 Gm. Chocolate and the Cadbury Dairy Milk Chocolate with effect from 15.11.2017, the benefit of which was required to be passed on to the recipients by the Respondent as per the provisions of Section 171 of the above Act.
15. It is also revealed from the perusal of the tax invoice dated 10.11.2017 issued by the Respondent in favour of the Applicant No. 1 that he had sold one unit of Nestle Munch Nuts 32 Gm. Chocolate at the base price of Rs. 15.63 and after levying GST @ 28% realised MRP of Rs. 20/- from him. It is also revealed from the above invoice that the Respondent had charged Rs. 31.25 per bar for the Cadbury Dairy Milk Chocolate and sold it @ MRP of Rs. 40/after realising GST of 28%. Perusal of the tax invoice dated 16.11.2017 shows that the Responde

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6. The Respondent has vehemently argued that he had no control on the fixing of the base prices as well as the MRPs as he was charged increased base prices by his Distributors Viz. M/S CTC and M/S NE and hence the Respondent could not make any changes in the base prices and the MRPs. He has also claimed that he had charged 18% GST after the rate was reduced w.e.f. 15.11.2017 on all the sales made by him and had also maintained the same profit margins which he was charging before 15.11.2017 and hence he had not profiteered. However, it is apparent from the record that the Respondent is duly registered under the CGST/SGST Act, 2017 and therefore, he was under legal obligation to follow the Notification dated 14.11.2017 mentioned above vide which the rate of GST was reduced from 28% to 18% on both the above products. He cannot deny his accountability as well as the duty cast upon him under the above Notification by contending that he had not increased the base prices whereas he had charge

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passing of the benefit unless the MRPs were reduced and the base prices were maintained. The claim of the Respondent that his profit margins had remained the same is also not tenable as he had not only increased the base prices but had also earned additional margin on the enhanced prices. He had further forced his customers to pay additional GST on the increased base prices otherwise the customers should have got further benefit of reduced base prices. The Respondent has also cited the case of Dinesh Mohan Bhardwaj supra in his support however the facts of the present case are different than that case as the complainant in the above case had been given the benefit of ITC whereas in the present case the Applicant No. 1 was to be given the benefit of tax reduction and hence the Respondent cannot claim any relief on account of the above case. Therefore, the above contentions of the appellant cannot be accepted.
17. The Respondent has also argued that M/S CTC and M/S NE had not given him

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units of the Cadbury Dairy Milk Chocolate during the period between 15.11.2017 to 31.03.2018 and since he has not furnished the details of the outward supplies made during the above period the DGAP has rightly taken the above units to have been sold by the Respondent during the above period. It is also clear from the record that the Respondent had increased the base price by Rs. 1.56 per unit in the case of Nestle Munch Nuts 32 Gm. Chocolate and Rs. 3.13 per unit in respect of the Cadbury Dairy Milk Chocolate and hence the total amount of profiteering is determined as Rs. 15,958/- (Rs. 1416 + Rs. 14,542) on all the above units of both the products. The Respondent has claimed that the amount of profiteering should be calculated on the basis of the difference between the base price at which he had purchased the above products and the base price on which he had sold them, however, this argument of the Respondent is fallacious as the amount of profiteering has to include the amount of add

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ot passed on the benefit of tax reduction to his customers.
21. It is clear from the narration of the facts stated above that the Respondent has indulged in profiteering in violation of the provisions of Section 171 of the CGST Act, 2017 and has not passed on the benefit of reduction of tax as per the Notification dated 14.11.2017 supra in respect of the above products to his customers and therefore, he is liable for action under Rule 133 of the CGST Rules, 2017, the relevant provisions of which state as under:-
“133. x-x-x-x-x-x-x-x-x-x-x-x-x-x-x-xx-x-x-x-x-x-x-x-x-x-x-x-x-x-x
(3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order –
(a) reduction in prices:
(b) return to the recipient, an amount equivalent to the amount not passed on by the way of commens

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to his customers. Since the Applicant No. 1 has paid a higher price of Rs. 4.69 (1.56 + 3.13) for 02 items Viz. Nestle Munch Nuts 32 Gms. and Cadbury Dairy Milk Chocolate, the Respondent is directed to refund the same to the Applicant No. 1 along with interest @ 18% w.e.f. 16.11.2017 till the same is paid to the Applicant No. 1. The Respondent has also voluntarily deposited an amount of Rs. 1295/- in the CWF. Therefore, the balance profiteered amount of Rs. 14,658.31 (15,958 – {1295 + 4.69}) will be deposited into the CWF by the Respondent as per the provisions of Rule 133 (3) (c) of the CGST Rules, 2017 along with the interest at the rate of 18% to be calculated from the date of collection of the higher amount till the date of the deposit of such amount. The above amounts shall be refunded or deposited by the Respondent within a period of 3 months from the date of receipt of this order failing which the same shall be recovered by the DGAP and refunded or deposited as has been directe

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Credit of RCM under import of service

Credit of RCM under import of service
Query (Issue) Started By: – Tarun Agrawal Dated:- 6-12-2018 Last Reply Date:- 10-1-2019 Goods and Services Tax – GST
Got 3 Replies
GST
Hi
I want to know if the credit of GST paid under RCM can be availed in same month or it has to be done next month
Reply By KASTURI SETHI:
The Reply:
Credit can be taken in the same month. Law is very much clear.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
After paying the tax only you can avail input tax

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Government Directed to File Affidavit on Validity of Circular No.07/07/2017-GST Concerning GSTR-3 and GSTR-3B Filing Requirements.

Government Directed to File Affidavit on Validity of Circular No.07/07/2017-GST Concerning GSTR-3 and GSTR-3B Filing Requirements.
Case-Laws
GST
Due date of payment of tax under GST – last da

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AUDIT at a glance under the GST Law

AUDIT at a glance under the GST Law
By: – RameshKumar Patodia
Goods and Services Tax – GST
Dated:- 6-12-2018

The Goods and Services Tax regime which was introduced with effect from the 1st day of July 2017 consolidating most of the indirect taxes with a view to increasing the tax base has been considered to be the most revolutionary move in the arena of indirect taxes. The new tax law has brought about a paradigm shift in the process of levy and collection of taxes with a special emphasis on compliances in the light of which due importance has been given to self-assessment and audit procedures for ensuring proper compliance under law, similar to that as was given in the erstwhile regime.
The previous direct tax and indirect tax legislations provide for audit in various manners in order to ensure compliance of the respective laws and the GST legislation also provides for the same considering the fact that under the GST regime emphasis is given to the self assessment wit

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of an organization to ascertain as to how far the financial statements as well as non-financial disclosures present a true and fair view of the concern. It also attempts to ensure that the books of accounts are properly maintained by the concern in pursuance of the requirements of law. The auditor perceives and recognises the propositions before them for examination, obtains evidence, evaluates the same and formulates an opinion on the basis of his judgement which is communicated through his audit report.
Meaning of the term “Audit” under the GST law
Now, after understanding the general meaning of the term “audit” and its importance, it is pertinent to note that audit under the GST law is defined under sub-section (13) of Section 2 of the Central Goods and Services Tax Act, 2017 as examination of records, returns and other documents maintained or furnished by the registered person under this Act or the Rules made thereunder or under any other law for the time being in force, to verif

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audited as specified under sub-section (5) of section 35 and he shall furnish a copy of the audited annual accounts and a reconciliation statement, duly certified, in GSTR 9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner”.
Section 44(2) of the CGST Act, 2017 – requirement to furnish annual return in Form GSTR -9, Reconciliation statement in Form GSTR-9C and a copy of the audited annual accounts
In this regard, it is further imperative to note that section 44(2) of the Central Goods and Services Tax Act, 2017 provides that “every registered person who is required to get his accounts audited in accordance with the provisions of sub-section (5) of section 35 shall furnish, electronically, the annual return under sub-section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited a

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urn as specified under sub-section (1) of section 44 electronically in Form GSTR -9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner”.
Meaning of terminologies employed in the provisions referred to hereinabove
Now, after taking note of the relevant provisions of the GST law which specifically deals with audit, in order to understand the scope of the applicability of audit under the GST law, it is imperative to understand the meaning of certain terminologies as stated herein under and which have been employed in the provisions of GST law as discussed and reproduced hereinabove:
* Records
* Returns
* Other documents
* Turnover
* Aggregate Turnover
* Audited annual accounts
* Reconciliation statement
Records:
The term “records” have not been specifically defined under the Act. Hence, recourse has to be had to the general meaning of the term as given in various legal dictionaries. In this regard, the advanced law lex

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services or both;
* Stock of goods
* Input tax credit (ITC) availed
* Output tax payable and paid
* Such other particulars as may be prescribed
Return:
Further, the term “return” has been defined under section 2(97) of the Act, as any return prescribed or otherwise required to be furnished by or under this Act or the rules made thereunder.
Other documents:
The term “other documents” has again not been defined under the Act but while defining the term “audit” under section 2(13), ibid. the language used is “other documents maintained or furnished by the registered person under this Act or the Rules made thereunder or under any other law for the time being in force” which implies that for the purposes of audit under this Act, other documents maintained or furnished under this Act or under any other law for the time being in force may also be examined in addition to documents maintained under the GST law.
Turnover:
Further, the term “turnover” has not been defined specifical

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xcludes central tax, State tax, Union territory tax, integrated tax and cess”.
Audited Annual Accounts:
The reference to 'audited annual accounts' in section 44(2) of the Act, when analysed in the light of the GST law can only be taken to mean the audited annual accounts as required to be maintained by the registered tax payer under the other laws by which the tax payer is governed in absence of any specific definition under the GST law. The relevant provisions of Section 128 and Section 134 of the Companies Act, 2013, Section 44AA and Section 44AB of the Income Tax Act, 1961 therefore assumes importance.
Reconciliation Statement:
Reconciliation Statement has been discussed in section 44(2) of the Central Goods and Services Tax Act, 2017 as a statement (which is required to be furnished in Form GSTR 9C) reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescrib

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een reversed along with applicable interest?
3.
Valuation and Payment of tax liability and review of GST returns filed:
a.
Whether valuation has been done in accordance with the provisions of law and applicable taxes both under forward charge and reverse charge has been correctly discharged under the correct head or not and whether there is any short payment of tax?
b.
Whether payment of GST under forward Charge as well as reverse charge has been made on time?
c.
Whether GST is paid on receipt of advances, requisite documents have been issued at the time of receipt thereof and proper adjustment thereof has been made at the time of issuance of final invoice?
d.
Whether interest liability has been discharged in case of delay in payment of taxes?
e.
Whether all the required GST returns have been filed correctly with complete particulars and within the due date?
f.
Whether GSTR 1 and GSTR 3B tallies with the books of account?
4.
Input Tax Credit:
a.
Whether ITC has been a

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T Returns?
c.
Whether e-way bill, wherever applicable has been issued and duly recorded in the books of accounts and also to verify whether there is any variance in the data recorded in the e-way bill and the corresponding tax invoice?
d.
Whether HSN code has been correctly mentioned (specifically in case of mandatory cases i.e. where the turnover exceeds ₹ 1.5 crores) in the documents issued or received under the Act?
8.
Miscellaneous
a.
Whether the reconciliation of ITC claimed in GSTR 3B with that available in GSTR 2A has been done and in case of difference to ensure whether any action has been taken to blacklist such suppliers who do not pay GST on time and/or file returns on time so as to protect the interest of the recipient of goods or services or both?
b.
Whether the provisions of Section 171 of the CGST Act 2017 i.e. Anti profiteering are followed and accordingly the benefit of the additional input tax credit as well as the benefit of the tax reduction is passe

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of section 35(5) of the Act, shall be subjected to a penalty which may extend to ₹ 25,000/-.
Offences and penalties under section 122 of the Act
Besides the above failures and their consequences, it is imperative to note that section 122 of the CGST Act provides for certain offences the penalty for which has been prescribed to be ten thousand rupees or an amount equivalent to the tax evaded whichever is higher. Such offences by a taxpayer which inter alia include:
* falsification or substitution of financial records or production of fake accounts or documents or furnishing of any false information or return with an intention to evade payment of tax due under this Act
* suppression of his turnover leading to evasion of tax under this Act;
* failure to keep, maintain or retain books of account and other documents in accordance with the provisions of this Act or the rules made thereunder;
Welcome provisions under Section 126 of the Act
Section 126 of the Act is a welcome

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Changes brought about in the Direct Tax laws in the light of the GST Law
With a view to ensure improvement of compliance under the Income Tax Act, 1961, certain changes have been notified by the Central Board of Direct Taxes vide CBDT Notification No. GSR 666(E) (No. 33/2018), dated 20.07.2018 under the Direct tax Laws in the light of the new GST Law.
In this regard, it is imperative to note that the aforesaid Notification seeks to amend the FORM 3CD as appearing in the Appendix II to the Income Tax Rules, 1962, to provide for certain additional details by amending/inserting two clauses viz. clause 4 and clause 44 respectively, which have been discussed herein under:
Amendment of Clause 4 to provide for GST number
Clause 4 of Form 3CD has been amended to seek details of GST number in cases where the assessee is liable to pay GST.
In this regard, the reason for this amendment seems to be to capture the GST related details of the assessee as it was done for other indirect taxes in

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44 to seek the break-up of total expenditure
New Clause 44 has been inserted in Form 3CD to provide for the disclosure of the break-up of total expenditure in respect of the entities registered or not registered under GST in the format given herein below:
Sl. No.
Total amount of Expenditure incurred during the year
Expenditure in respect of entities registered under GST
Expenditure relating to entities not registered under GST
Relating to goods or services exempt from GST
Relating to entities falling under composition scheme
Relating to other registered entities
Total payment to registered entities
(1)
(2)
(3)
(4)
(5)
(6)
(7)
The purpose behind insertion of the above mentioned clause may be to see whether the expenditure being claimed for deduction under the Income Tax Law has actually been reported under the GST law in the relevant columns as prescribed in the GST returns and that no expenditure which is not allowable under the Act is being claimed by the assessee. F

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the auditor while reporting in Form 3CD must bear certain points in his mind:
* Primarily the auditor has to cross verify the details of expenditure as per the books of accounts with that furnished by the assessee in his GST returns. Any variance in the expenditure reported has to be highlighted by the auditor.
* Further he has to ensure that the applicable taxes under the GST law have been discharged on the expenditure being claimed.
* Further, he has to ensure that the assessee has claimed the benefit of either input tax credit or depreciation in case of the expenditure reported and not both.
The changes which have been brought about in Form No. 3CD requiring an auditor to certify certain details in the light of GST law brings us to the following issues:
* The way the financial statements and audited accounts are required to be maintained under the Income Tax Act, 1961 which can be on cash basis as well as mercantile basis cannot at once enable any person to arrive at a con

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Anti Profiteering under GST – an alternative viewpoint

Anti Profiteering under GST – an alternative viewpoint
By: – pranav deshpande
Goods and Services Tax – GST
Dated:- 6-12-2018

Anti-profiteering is a welcome socio-economic measure brought about by the Government, under the GST regime. The objective of the legislation is to ensure that any benefits arising from a reduction in the tax incidence, is not enjoyed by the subject being taxed, but is passed on to the person from whom such tax is recovered. This is also in alignment with the principle of unjust enrichment.
However, on the implementation front, there could be a challenge, given the way the section pertaining to anti-profiteering has been drafted and it's placement in the scheme of things. The challenge is interpr

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s of any reduction in rate of tax on “supply” of goods or services. The concept of “supply” was not there under VAT laws or under service tax laws. Earlier, we had terms like 'sale' 'lease' 'service' 'manufacture' 'entry' etc, all of which existed till 30th June 2017 but which got subsumed within one word, 'supply' but with effect from 1st July 2017 and not prior to that.
That being the case, it is then possible to hold an interpretation that section 171(1) ultimately provides that anti-profiteering has to be tested, not between ST/VAT and GST regime, but between GST at a higher rate on any product/service and GST at a lower rate on any product/service. That is to say, any query on anti-prof

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Notifies the persons whose registration under the said Act has been cancelled by the proper officer on or before the 30th September, 2018 furnish the final return in Form GSTR-10 of the said rules till the 31st December, 2018

Notifies the persons whose registration under the said Act has been cancelled by the proper officer on or before the 30th September, 2018 furnish the final return in Form GSTR-10 of the said rules till the 31st December, 2018
S.O. No.82 – 58/2018 – State Tax Dated:- 6-12-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
Notification
6th December, 2018
Notification No. 58/2018 – State Tax
S.O. No.82- Dated- 6th December, 2018 In exerci

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