Goods and Services Tax

Respondent Accused of Profiteering by Not Passing Increased Input Tax Credit Benefits to Customers in Transactions.
Case-Laws
GST
Profiteering – Respondent did not pass on the benefit arising out of the increased ITC in the case of the subject transaction – the possibility of the Respondent having profiteered and thus unfairly benefited in the similar manner, in case of the other supplies affected by him to other customers, cannot be ruled out.
TMI Updates – Highlights, quick notes,

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GST on Insurance claim received
Query (Issue) Started By: – Sharmila P Dated:- 3-12-2018 Last Reply Date:- 4-12-2018 Goods and Services Tax – GST
Got 2 Replies
GST
I am a registered person under GST. My goods were lost by fire. With regard to this, I received an insurance claim from the insurer. Should i charge GST on the claim received by me from the insurer? what are input tax credit implications if i have availed ITC on the premium paid?
Reply By CASusheel Gupta:
The Reply:
1)

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In Re: M/s. Sharda Timber
GST
2019 (2) TMI 190 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – 2019 (21) G. S. T. L. 347 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – AAR
Dated:- 3-12-2018
AAR Ruling No. 12/2018-19 In Application No. 10/2018-19
GST
SHRI VIPIN CHANDRA AND SHRI AMIT GUPTA MEMBER
Present for the Applicant: Shri Rajendra Jaiswal
Concerned Officer: Mrs. Preeti Manral, DC-SGST
Note : Under Section. 100(1) of the Uttarakhand Goods and Services Tax Act, 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section- 99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days from the date of service of this order.
1. This is an application under Sub-Section (1) of Section 97 of the CGST /SGST Act, 2017 (herein after to be referred as “Act”) and the rules made thereunder filed by M/s. Sharda Timber, Khasra No. 115, Min Wake Moja, Tirmal Patti, Jaspur, U.S. Nag

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t tax credit of tax paid or deemed to have been paid
(e) Determination of the liability to pay tax on any goods or services or both
(f) Whether the applicant is required to be registered
(g) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both within the meaning of that term
In the present case, applicant has sought advance ruling in respect of leviability of GST, if any, on the
(a) Classification of Eucalyptus / Poplar Wood Waste in Logs having length of 30 cm to 200 cm and Girth of approx. 10 cm to 60 cm being covered under HSN 4401.
(b) Whether the commodity of Eucalyptus /PopIar Wood Waste in Logs having length of 30 cm to 200 cm and Girth of approx. 10 cm to 60 cm is chargeable to tax under Uttarakhand State GST @2.5% and CGST @ 2.5%.
Therefore, with the instant application seeking classification of goods and determination of the liability to pay tax on such goods

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2.5%.
6. Before going into the details of the instant question on which the ruling has been sought by the applicant, it is important to understand the GST Tariff, for which the relevant portion going under the heading of “Adoption of Customs Tariff for classification of goods [R.K. Jain's GST Tariff Manual 4th Edition 2018-191″ is quoted as under :
” ….. …to avoid classification disputes, notifications issued by Government indicate that Customs Tariff has been adopted for descriptive classification of goods under GST. The Section Notes, Chapter Notes and Rules of interpretation of Customs Tariff have also been adopted………….”
6.1. Thus, from the above, it evolves that to decide upon the issue of classifying Eucalyptus / Poplar Wood Waste in Logs (having length of 30 cm to 200 cm and Girth Of approx. 10 cm to 60 cm) under HSN 4401, and thus upon the tax rate of 5%, it is important to go through Chapter 4401 of the Customs Tariff.
6.2. The relevant portion of the Customs T

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……………………..
mt
 
–
Wood in chips or particles :
 
44012100

Coniferous………………………………………………………………………………
mt
44012200

Non -coniferous………………………………………………………………………………
mt
 
–
Sawdust and wood waste and scrap, agglomerated in logs briquettes, pellets or similar forms:
 
44013100

Wood pellets………………………………………………………………………………
mt
44014000
 
Sawdust and wood waste and scrap, not agglomerated…………………………………………
mt
6.3. Further, for the sake or better understanding of the issue in hand, the relevant portion from the Chapter 44 (Wood and articles of wood; wood charcoal or the GST Tariff Manual, is reproduced as under :
Chapter/Heading/Sub-heading/Tariff Item
Description of goods
GST Rates
Central CGST
State/UT/SGST/ UTGST

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DIEBOLD SYSTEMS PVT LTD. Versus INTELLIGENCE OFFICER (IB) OFFICE OF THE DEPUTY COMMISSIONER (INT), DEPARTMENT OF COMMERCIAL TAXES, KOCHI AND THE ASISTANT COMMISSIONER, SPECIAL CIRCLE -II, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM
VAT and Sales Tax
2018 (12) TMI 1012 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 3-12-2018
WA. No. 2288 of 2018
CST, VAT & Sales Tax
MR K. VINOD CHANDRAN AND MR ASHOK MENON, JJ.
For The Appellant : ADVS. SRI. JOSEPH PRABAKAR AND SRI. RAJESH NAIR
For The Respondent : SRI MOHAMMED RAFIQ SR GP
JUDGMENT
Vinod Chandran, J
The short question that arises for consideration in the above appeal is whether the refusal to exercise discretion by the learned Single Judge as against penalty proceedings was proper or not, especially considering the fact that the penalty proceeding taken was under Section 67 of the Kerala Value Added Tax Act, 2003 by the Intelligence Officer when there was a provision under Section 25(3) for th

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aled on the filing of the audited statement. We do not look at the specific discrepancies noticed, lest we preempt a consideration on the factual aspects by the appellate authorities, if we so relegate the matter. In the present appeal against the judgment in a petition under Article 226, the only question is whether the order of penalty can be interfered with as has been declared in State of H.P v. Gujarat Ambuja Cement Ltd. [2005) 6 SCC 499]. The specific grounds as available therein, are proceedings taken under provisions which are ultra vires, violation of principles of natural justice, assumption of jurisdiction when there is none, infringement of fundamental rights and clear abuse of process of law. It was also held that even if grounds on which the jurisdiction can be invoked are available, it should be used sparingly and only when there is in the case, something which goes to the root of the matter visiting the petitioner with palpable injustice if relegated to the alternate fo

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s submitted, the mere fact that the revised return was not filed cannot be a reason to impute malafides or willful non-disclosure on the assessee. Reliance is placed on a judgment of this Court in [2018 (3) KLT 468] CTO v. C.R. Varghese wherein, in various instances, this Court had directed revision of returns to be accepted despite the same being beyond the time prescribed. Reliance is also placed on the judgment of this Court reported in 2018 (4) KHC 513 State of Kerala Vs. Joemon Rajan to contend that the Intelligence Officer ought not to have carried out the proceedings and should have merely informed the fact to the Assessing Officer so as to take appropriate proceedings under Section 25. It is the compelling argument of the learned Counsel for the assessee/appellant that Section 67 does not mandate a contumacious conduct and in such circumstances the assessee is prejudiced insofar as the proceedings initiated under Section 67. Under Section 25(3)there should be satisfaction recor

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Alukkas [2018(3) KLT 360] found substantial difference in the earlier regimes and the value added tax regime. It has been held by this Court that the provision for self assessment as found in Section 21 of the KVAT Act, creates an obligation on the assessee to file a correct return, more onerous than a regime which mandates a regular assessment carried out by the department. With respect to the submission that the proceedings ought to have been taken by the Assessing Officer under Section 25(3) the learned Senior Government Pleader relies on Intelligence Officer v. Hotel Ambassador 1980 (45 STC 425(Ker).
6. Joemon Rajan by the Division Bench of this Court and Chakkiath Brothers and Canmec Office Technologies dealt with two different issues. In Joemon Rajan, the question was as to whether the Intelligence Officer had the power to make estimation which power as per the statute has been conferred only on the Assessing Officer. This Court followed U.K Monu Timbers v. State of Kerala [20

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a correct return, the failure of which would attract Section 67. We extract herein paragraph 10 of Alukka s Jewelr y:
“The provision for self assessment creates an obligation on the assessee to file a correct return; more onerous than in a regime which mandates a regular assessment. The submission of the learned Government Pleader that the filing of an untrue or incorrect return as available under sub-clause (d) of S.67(1) assumes more rigour in the teeth of the onerous obligation, resulting in imposition of penalty without reference to whether there has been disclosure made in the books of accounts, has to be accepted.”
8. With the above legal proposition in the background we look at the penalty order passed as per Ext.P5. We also garner support from Hotel Ambassador to hold that Section 67 is not regulated by Section 25(3). Hotel Ambassador looked at analogous provisions, Sections 19 & 45A of the Kerala General Sales Tax Act, 1963, which were respectively the provisions enabling

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a revised return. Whatever be the reason for not availing the opportunity, it has to be observed that there was a possibility of the Assessing Officer, not noticing the discrepancies in the return filed, especially when the VAT regime contemplates a self assessment. It is not mandatory that the Assessing Officer verify and carry out re-assessment under Section 25 of the KVAT Act. We cannot also ignore the immense work load of the individual officers designated as Assessing Officers on the basis of territorial jurisdiction or on other parameters of income, nature of business and so on and so forth. It will not be humanly possible to verify each and every return and carry out reassessment wherever required. It is hence, the assessee has been given a specific opportunity to cure the defects in the return which is detected on audit, by filing a revised return and paying tax in accordance with that revised return. The assessee having not availed of such remedy we can only find that there w

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ment in March 2014. In September 2015 the assessee sought to revise the returns and the Assessing Officer declined such permission on the ground that if it is allowed there would be a claim of input tax credit raised. In the third case the assessee filed the audit report under Section 42 along with a re-conciliation statement, wherein the discrepancy noticed on return were sought to be incorporated in the returns by way of revision. The application having been slept over, the assessee was before this Court seeking consideration of the same. In the last case, the Division Bench itself noted more complicated facts insofar as the assessment and penalty were continued without reference to each other.
11. We do not think the facts in the present case commend a permission to file a revised return at this late stage. We also notice Paragraph 15 of the aforesaid decision which is as follows:
“15. The enabling provision mandates that on a revision of return being attempted to as provided the

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e assessee has a contention that Ext.P3 communication seeking revised reruns was issued on 27.03.2018, a day before the proceedings had commenced. However, it is to be emphasised that the audited statement was filed long back on 16.05.2017, when the assessee definitely had the knowledge of the shortfall in the returns. There was no cause for the assessee to have, not sought for a revised return immediately thereafter. It is also to be noticed that the communication at Ext.P3 seeking permission to file revised return was received by the Assessing Officer only on 23.04.2018 by which time, the Intelligence Officer had initiated proceedings under Ext.P2 dated 28.03.2017. On the aforesaid facts we are convinced that there could be no permission granted at this distance of time to file revised returns. The assessee also waited for the proceedings under Section 67 to be concluded, to invoke the extraordinary remedy under Article 226. We hence uphold the judgment of the learned Single Judge wh

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In Re: East Hooghly Polyplast Pvt. Ltd.
GST
2018 (12) TMI 710 – APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL – TMI
APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL – AAAR
Dated:- 3-12-2018
07/WBAAAR/Appeal/2018
GST
MR. RAKESH KUMAR SHARMA, AND MS. SMARAKI MAHAPATRA, MEMBER
Present for the Appellant: Sri Pankaj Kumar Patwari, Advocate
Present for the Respondent: Sri Santanu De, Assistant Commissioner of State Tax, Serampore Charge, Hooghly
This Appeal has been filed by M/s. East Hooghly Polyplast Pvt. Ltd. (hereinafter referred to as “the Appellant”) on 04.09.2018 against the Advance Ruling No. 12/WBAAR/2018-19 dated 20.07.2018 = 2018 (8) TMI 874 – AUTHORITY FOR ADVANCE RULINGS WEST BENGAL pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as “AAR”).
2. M/s. East Hooghly Polyplast Pvt Ltd, holding GSTIN No. 19AACCE2946G1ZM, stated to be a manufacturer of Tarpaulins made from High Density Polyethylene (hereinafter refe

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AR order on the ground that Tarpaulin made from EIDPE woven fabrics is covered under clause 1 (g) of Section XI of the Tariff Act, that is made up of monofilaments. According to Appellant's view, the Tarpaulin, as specified vide IS 7903:2017, is manufactured by the Appellant from mono-axially oriented HDPE tapes classifiable under Chapter of textiles by the Bureau of Indian Standards (BIS).
(B) The Appellant differed from the observation of the AAR that they had not disclosed, at the time of hearing, the width of the tape, used for weaving. They claimed that they manufactured the said product in terms of IS 7903:2017 standard. The said BIS standard provides that the tapes used should be as per specifications under BIS 6192:994.
(C) The Appellant stated that the tapes used for weaving were produced from organic monomers and hence the final product, that is, tarpaulins made from HDPE woven fabric did not fall under the definition of plastics provided in Chapter 39.
(D) The Appella

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their Grounds in Appeal.
6. The grounds taken in appeal by the Appellant are being considered sequentially in respect of relevant section Notes of the Tariff Act:
i) The main contention of the Appellant for classification of Tarpaulin under Chapter 63 is that Tarpaulin made from IIDPE woven fabrics is covered under clause 1(g) of Section XI of the Tariff Act, that is made up of monofilaments and hence the final product, that is tarpaulins made from HDPE woven fabric did not fall under the definition of plastics provided in Chapter 39.
ii) The Advance Ruling Authority vide their ruling observed that:
“Note 1(g) to Section XI of the Tariff Act states that the Section of Textile and Textile Articles covering Chapters 50 to 63 does not include, “Monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5mm, of plastics (Chapter .39), or plaits or fabrics or other basket-ware or wickerwork of s

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rial and for disaster management.
b) the intermediate output HDPE tapes is obtained from granules conforming to IS 6192:1994 i.e., “Textiles-monoaxially oriented high density polyethylene tapes” which then passed through power looms wherein the HDPE tapes are sent for circular weaving and are converted into laminated HDPE fabrics as per specification contained in IS 6899 “Textiles-high density polyethylene woven fabrics”.
c) the Appellant carries out the manufacture of tarpaulins made from HDPE through a process wherein weaving of the synthetic tapes are done followed by carrying out the procedure of lamination which gives an intermediate product, HDPE Laminated Fabrics.
d) the final product is conforming to IS 7903:2017. It is observed from IS 7903:2017 specification that Tarpaulins made from HDPE woven fabrics shall be laminated on both sides with the LDPE or suitable combination of LDPE and linear low density LLDPE melt of extrusion coating grade which shall be validated by

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E woven fabric can be used as tarpaulin only when such fabric is laminated. Thus the Appellant's contention that the issue was related to Tarpaulin, simpliciter, and not of laminated HDPE fabrics, is not the correct representation of facts. The process of lamination can neither be ignored nor treated in seclusion, as it is an integral and vital process for HDPE fabrics being put to use as tarpaulin.
9. Therefore, in view of the Note 1(h) to Section XI of the GST Tariff Act mentioned above, the tarpaulins of IIDPE woven fabrics, laminated as per specification of IS 7903:2017, being expressly excluded, do not merit classification under Chapter 63.
10. The Ruling pronounced by the Advance Ruling Authority, is thus correct and justified.
11. The appeal filed by M/s. East Hooghly Polyplast Pvt. Ltd. thus fails and the ruling of the West Bengal Authority for Advance Ruling pronounced, vide Order no. 12/WBAAR/2018-19 dated 20.07.2018 = 2018 (8) TMI 874 – AUTHORITY FOR ADVANCE RULINGS W

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In Re: M/s. Bindu Ventures
GST
2018 (12) TMI 536 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – 2019 (20) G. S. T. L. 616 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – AAR
Dated:- 3-12-2018
AAR No. KAR ADRG 32/2018
GST
SRI. HARISH DHARNIA, AND DR. RAVI PRASAD M.P. MEMBER
Represented by: Sri Jayesh Zaverchand Shah, Partner
ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017
1. M/s. Bindu Ventures, (called as the 'Applicant' hereinafter), No.2, Bindu Galaxy, 1st Main, West of Chord Road, Rajajinagar Industrial Estate, Bengaluru – 560044, having GSTIN number 29AAPFB6663D1Z5, has filed an application for Advance Ruling under Section 97 of CGST Act,2017, KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000-00 each under the CGST Act and the KGST Act.
2. The Applica

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furnishes some facts relevant to the stated activity:
a. The applicant states that he is engaged in the business of real estate in the form of a partnership firm. As a part of his business, he undertakes construction of commercial complexes which are subsequently sold or given on rent.
b. The applicant states that they had undertaken one such project by the name “Bindu Galaxy” which is a commercial complex situated at No.2, 1st Main, Industrial Town, West of Chord Road, Rajajinagar, Bengaluru 560044 and they had started the construction on this project in the month of February 2016 on land owned by them. The construction of the commercial complex “Bindu Galaxy” was completed in all aspects by the end of the month of November 2017.
c. The applicant states that he entered into agreement to sell with the prospective buyers and receive advances towards booking of commercial offices. He also states that they have discharged VAT and service tax on advances received on or before 30.06.2

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ate. However, the law provides for issuance of occupancy certificate on completion of construction of immovable property. He states that he is unable to obtain this occupancy certificate from the BBMP. However, he states that he has obtained a completion certificate from a chartered engineer stating that the construction of the building was complete in all respects by 01.12.2017.
4. The applicant has filed a statement containing his interpretation of facts and law in respect of the aforesaid questions and the same is as under:
4.1 Schedule II of the Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017 in entry 5 states as under:
5. Supply of services
The following shall be treated as supply of services, namely:-
(a) renting of immovable property;
(b) construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been

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r is considered as supply of service
b. However, when the entire consideration, towards sale of immovable property, is received after the issuance of completion certificate, the same shall not be regarded as supply of service and hence would not be liable to GST.
4.3 Therefore, the applicant states that, if part of the amount of consideration, towards the sale of immovable property, is received prior to issuance of completion certificate, then, the entire amount, including the amount of consideration received after the issuance of complete certificate, shall be liable to GST.
4.4 The completion certificate may be obtained from the Government or any other prescribed governmental authority. However, in case where there is no requirement to obtain such certificate from the local government, then the same may be obtained from
a. An architect registered with the Council of Architecture constituted under the Architects Act, 1972; or
b. A Chartered Engineer registered with the Institut

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by a certificate in Schedule VIII certified by a Registered Architect/Engineer/ Supervisor and shall apply for permission to occupy the building….”
The 'certificate in Schedule VIII' as mentioned above is a certificate from registered architect / engineer / supervisor stating that the building is complete in all respects. The applicant encloses a copy of the certificate obtained from Chartered Engineer certifying that the building is completed in all respects including all essential amenities such as BESCOM Power Connection, BWSSB Water Supply, Sanitation Connection” by 1st of December 2017 and is ready for occupation”.
Thus, the Bangalore Mahanagara Palike Building Byelaws, 2003 provides a clear distinction between a completion certificate and an occupancy certificate and that it cannot be deemed to be a completion certificate as contemplated under the GST Law.
5.1 The applicant states that the GST Law also defines the word “competent authority: as an explanation to clause 5 in

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e completion certificate. Therefore, according to the applicant the completion certificate issued to him by the Chartered Engineer could be considered as the completion certificate as contemplated under the GST Law.
5.2 The applicant also states that the law provides for exception from applicability Of GST in case the whole consideration is received after the first occupancy. Hence, it would be of utmost importance to understand the meaning of the phrase “first occupation” used in the provision. While the GST Law at present does not provide the meaning of this phrase, supportmay be drawn from its ordinary meaning:
Meaning of the word “first”, as per Cambridge English Dictionary, Merriam-Webster Dictionary & Oxford English Dictionary respectively is as under:
* Coming before all others in time or order
* (a person or thing) coming before all others in order, time, amount, quality, or importance.
* Preceding all others in time, order, or importance.
Meaning of the word “occupati

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it can be concluded that “first occupation” as contemplated in the GST law is with reference to occupation of any unit of a building/ complex only.
5.4 The applicant claims that occupation in “Bindu Galaxy” had started as early as September 2017 and furnishes copies of affidavits from respective owners, stating the month of occupation, along with their respective sale deeds for purchase of respective property. They also furnishes a copy of Electricity Bill of the complex dated 01.12.2017, for the period 04.08.2017 to 30.11.2017, wherein the reading of the sub-meters installed for each is worked out, in support of their claim towards evidence of occupation of the building during the aforesaid period. The applicant requests to accede to their submissions.
PERSONAL HEARING:/PROCEEDINGS HELD ON 03.04.2018.
6. Sri. Jayesh Z Shah, Partner, M/s. Bindu Ventures appeared on behalf of the applicant before the Authority for Advance Ruling on 21.03.2018 and submitted that the Applicant is into

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first question is about relevant date of completion of construction of the property. In this regard we draw the attention to entry No.5 of Schedule II of CGST Act'2017, as mentioned at para 4.1 supra, which stipulates that any construction of a complex or building or a civil structure or a part thereof would be treated as a supply of service and the constructions where the entire consideration has been received after the issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier, are exempt.
7.4 The stress here is on the words “entire consideration”; “after the issuance of completion certificate by the competent authority, where required” and “first occupation”
The competent authority is defined in clause (29) of section 2 of the Central Goods and Service Tax Act, 2017 and the same reads as under:
(29) “competent authority” means such authority as may be notified by the Government;
Clause (80) of section 2 of

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a building for which the licence was obtained and within one month after the completion of the erection of a building shall send intimation to the Commissioner in writing of such completion accompanied by a certificate in Schedule VIII certified by a Registered Architect / Engineer / Supervisor and shall apply for permission to occupy the building. The Authority shall decide after due physical inspection of the building (including whether the owner had obtained commencement certificate as per section 300 of the Karnataka Municipal Corporations Act, 1976 and compliance regarding production of all required documents including clearance from the Fire Service Department in the case of high rise buildings at the time of submitting application) and intimate the applicant within thirty days of receipt of the intimation whether the application for occupancy certificate is accepted or rejected. In case, the application is accepted, the occupancy certificate shall be issued in the form given in

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e building to be complete. It is incumbent upon the competent authority to inspect the building and their certification alone can assign the building the character of a structure complete in all respects. The law provides the submission of the certificate from the registered architect / engineer as a supportive document in the nature of a pre-inspection by a qualified entity. The final authority, however, rests with the BBMP. Therefore the certificate is only of the nature of a supportive document and the law does not recognize it as the document which is enough as the competent authority is mandated to necessarily inspect and then certify whether the building is fit for occupation.
b. Clause (b) of Bye-law 5.6 provides a further insight into why the Bye-law 5.6 mandates an inspection and it also brings out the character of the certificate that is finally issued. Clause (b) provides that during inspection of the building, the authority will examine in detail the compliance of all the

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has taken place. Therefore, we are of the opinion that an occupancy certificate is in the nature of completion certificate because unless the construction is complete it can not be occupied.
c. The contention of the applicant, in para 8, Annexure 2 of the application that the law does not provide issuance of any completion certificate is thus ill founded and not correct. Therefore the Authority is of the opinion that the Occupancy Certificate is akin to Completion Certificate and is a must,
7.7 The Applicant has submitted affidavits from two buyers to the effect that they had occupied the building in September 2017 itself and the Occupancy Certificate is yet to be obtained. In this regard we find that bye-law 5.7 is relavent. The said bye-law is reproduced below:
5.7 Occupancy or letting of the new buildings – No person shall occupy or allow any other person to occupy any new building or part of a new building for any purpose whatsoever until occupancy certificate to such building

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refore the chartered engineer's certificate can't be a substitute for Completion Certificate / Occupation Certificate, required by the CGST Act 2017. Hence the Chartered Engineer's certificate has no relevance to the question.
In view of the above, the date of Occupancy Certificate issued by the Bruhat Bengaluru Mahanagara Palike, competent authority in the instant ease, shall be considered as the date of completion of the property and if the entire amount Of consideration has been received after such date of completion, then that would not be treated as a taxable service, If any part of the consideration is received before such date, then the transaction would be treated as a supply of service as per clause 5 of schedule II to the GST Act and attracts the levy of GST.
7.9 The next issue before us to decide is what constitutes “first occupation”. The word “first occupation” is not defined anywhere in the Act. The Bengaluru Mahanagara Palike Building Bye-Laws 2003, under clause 5.7, s

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f non requirement of the said certificate by the competent authority then any of the following certificates need to be considered.
(i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972; or
(ii) a chartered engineer registered with the Institution of Engineers (India); or
(iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority;
In the instant case the competent authority i.e. B.B.M.P., Bengaluru issues the completion certificate in the name of “Occupancy Certificate” and hence the date of occupancy certificate need to be considered.
In view of the above, the date of first occupation is irrelevant to the instant case & hence can h be considered at all as the completion certificate (“Occupancy Certificate”), is required to be obtained mandatorily by the applicant from the competent authority i.e BBMP, Bengaluru, Karnataka.
9. In view of the foregoing, we rule as follo

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M/s Diabetes Thyroid Hormone Research Institute Pvt. Ltd. Versus Commissioner Of Central Goods And Service Tax Excise And Customs
Service Tax
2018 (12) TMI 387 – MADHYA PRADESH HIGH COURT – 2019 (24) G. S. T. L. J168 (M. P.)
MADHYA PRADESH HIGH COURT – HC
Dated:- 3-12-2018
CEA 87/2018
Service Tax
S.C. SHARMA AND VIRENDER SINGH JJ.
Shri Sumit Nema, learned Senior counsel with Shri Gagan Tiwari, learned counsel for the appellant.
Shri Amol Shrivastava, learned counsel on behalf of Central Goods and Service Tax Excise and Customs.
1. The appellant before this court has filed this appeal being aggrieved by order dated 05.07.2018 passed in ST/A/52429/2018-CU[DB] by Custom, Excise and Service Tax Appellate Tribunal.
2. L

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h Services dated 27.02.2014 appointing Dr. Sunil Jain as an Investigator and his contention is that the learned Commissioner of Central Excise and Customs after taking into account the notification has arrived at a conclusion that no service tax can be imposed upon the petitioner organization. He has stated that thereafter department went an appeal and the Appellate Tribunal has reversed the findings arrived at by the learned Commissioner. He has stated that the present appellant has been singled out and no action has been taken in respect of 21 others investigators who have been appointed by Director General of Health Services. He has further argued before this Court that no service charge can be charged on the petitioner and as the petiti

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Senior Counsel does not arise.
4. This Court after taking into account the material available on record, is of the opinion that the present appeal certainly deserves to be admitted on the following substantial questions of law:-
(ii) Whether the CESTAT was correct in fact and in law in arriving at the finding that the Appellant is only a trial site and principal investigator and not Clinical Research Organization without consideration of Agreement entered into between the Sponsors of Clinical Trial and the Appellant?
(iv) Whether the CESTAT was correct in arriving at the finding that Appellant is not Clinical Research Organization (CRO) without appreciating the fact that (CRO) is basically a collective definition given to various units

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M/s Sarvottam Rolling Mills Pvt. Ltd. Versus State Of U.P. And 2 Others
GST
2018 (12) TMI 348 – ALLAHABAD HIGH COURT – 2019 (22) G. S. T. L. 24 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 3-12-2018
Writ Tax No. – 1530 of 2018
GST
Pankaj Mithal And Pankaj Bhatia JJ.
For the Petitioner : Shubham Agrawal
For the Respondent : C.S.C.
ORDER
Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri C.B. Tripathi, Special Counsel appearing for the respondents.
The goo

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Savitri Leasing & Finance Ltd. Versus C.C.E. & CGST
Service Tax
2018 (12) TMI 263 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 3-12-2018
Service Tax Appeal No. ST/52834/2018 [SM] – FINAL ORDER NO. 53345/2018
Service Tax
MRS. RACHNA GUPTA, MEMBER (JUDICIAL)
Present for the Appellant: Mr. Rahul Lekhwani, Advocate
Present for the Respondent: Mr. K. Poddar & Mr. S. Nunthuk, DRs
ORDER
PER: RACHNA GUPTA
The appellant herein are engaged in providing renting of immovable property services and have got themselves registered on 26.02.2007. The appellant under Voluntary Compliance Encouragement Scheme dated 30.12.2013 had filed VCES-I declaring the tax dues of Rs. 4,50,756/- against renting of immovable property services for the period w.e.f. 01.10.2008 to 31.03.2010 vide challan No. 50518 dated 28.12.13. On examination of the said VCES-I, the Department observed that the tax dues declared by the appellant were for the subsequent period on the same issue fo

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by the Department relying upon second proviso to Section 106(1) of Finance Act, 2013 on the ground that it involved the same issue for the subsequent period as of that involved in Show Cause Notice dated 04.01.2011, consequent to audit conducted in case of the assesse. It is submitted that the issue for the Show Cause Notice dated 04.01.2011 and for the present Show Cause Notice dated 25.02.2014 is absolutely different except that both the Show Cause Notices are about the liability of renting of immovable property services by the appellant. It is impressed upon that the same category of service cannot be considered as the same issue which has been wrongly interpreted by the Department. It is further submitted that the Show Cause Notice is otherwise beyond the normal period of one year of the limitation and there was no intention of the appellant to evade the duty, extended period could not be invoked. Show Cause Notice is therefore barred by time and thus is liable to be set aside on

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nder Section 70 of the Chapter and disclosed his true liability, but has not paid the disclosed amount of Service tax or any part thereof, shall not be eligible to make declaration for the period covered by the said return:
Provided further that where a notice or any order of determination has been issued to a person in respect of any period on any issue, no declaration shall be made of his tax dues on the same issue for any subsequent period.”
Section 106 is an enabling provision which deals in a situation where a particular class of assesse is liable to take advantage of the VCES Scheme and submit a declaration. Under this Section, any person may declare his tax dues in respect of which no notice or an Order of determination under Sections as mentioned above has been issued or made before first day of March 2013. It further provides that where a notice or Order of determination has been issued to any person that person is debarred to avail the benefit of Scheme. Ld. Counsel for t

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1.03.2010. Vide the impugned VCES-I, the appellant has declared his tax dues of Rs. 4,50,756 against the renting of immovable property services for the period w.e.f. 01.10.2008 to 31.03.2010. This perusal makes it clear that it is not merely that the category of service rendered is same but the allegation of not discharging the tax liability for rendering the said service and that the period for the alleged default is also same. Thus it becomes clear that a notice has already been issued to the appellant in respect of the same issue for the same period for which the appellant made the declaration under VCES-I. In view thereof I am of the firm opinion that the said declaration is prohibited under proviso 2 to Section 106(1) of VCES 2013. The Adjudicating Authority below are held to have committed no error while rejecting the said VCES Scheme. Order is held to have no infirmity. Appeal is accordingly dismissed.
5. The argument of the appellant for Show Cause Notice to be barred by time

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Revocation of cancelled gst
Query (Issue) Started By: – Shrivats Pandey Dated:- 2-12-2018 Last Reply Date:- 2-12-2018 Goods and Services Tax – GST
Got 1 Reply
GST
sir After filing of complaint to the technical team
For non opening of gst revocation the complaint has been not solved despite of being order recived for annul of cancellation gstn by proper officer the help desk says the problem is sent to the high level authority my complain was on 16/11/2018 and status is said to open

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SUPPLY OF FOOD TO THE EMPLOYEES OF THE UNIT IN ‘SEZ’ IS NOT ZERO RATED SUPPLY
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 1-12-2018

Zero rated supply
The expression 'zero rated supply' is defined under section 16(1) of Integrated Goods and Services Tax Act, 2017 as any of the following supplies of goods or services or both, namely:-
* export of goods or services or both; or
* supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit.
Issue
The issue to be considered in this article whether supplying of food to the employees of the Unit situated in a Special Economic Zone' amounts to supply under the definition of 'zero rated supply' with reference to decided case law before the Appellate Authority for Advance Rulings in 'Merit Hospitality Services Private Limited' – 2018 (11) TMI 335 – APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA – order No. MAH/AAAR/SS-RJ/12/2018-19, dated 01.11.20

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t company forms a 'Employees Co-Operative Society which is running a canteen for the employees.The appellant entered contract with the Co-operative society for supply of food and not with the company.
In the fourth case the appellant entered a contract with a company which has units in SEZ.The food is supplied to the employees of the Unit and the payment is received by the appellant from the employees.
The appellant filed an application before the Authority for Advance Ruling raising the following questions-
Whether the activity in the first case amounts to canteen services and GST @ 5% is applicable?
Whether the supply of food and distribution of food to the employees amount to canteen service and GST rate @ 5% is applicable?
Whether the supply of appellants amount to running a canteen?
In respect of supply to the unit in a SEZ the following are the questions-
* Since the food is directly supplied by the appellant whether GST is not applicable?
* Whether the supply by t

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proceeding the Authority erred in not deciding the rate of GST for the supply made by the appellants.
* The order of the Authority did not indicate which documents and furnished were not furnished by the appellants as directed by the Authority.
* The Authority erred in quoting, relying and concluding his opinion based to his observations on the transactions in the domestic market with zero rated supply.
* Section 16(3) of the Integrated Goods and Services Tax Act, 2017 allows a registered person to make 'zero rated supplies' without payment of tax subject to conditions, safeguards and procedures as laid out under Rule 96A of the CGST Rule.
Ruling of the Appellate Authority
The appellant only requested the ruling from the Appellate Authority for the supplies made to the unit in a SEZ and not for others. Personal hearing was afforded to the appellant by the Appellate Authority for Advance Rulings.
The Appellate Authority for Advance Rulings analyzed the provisions of section16

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GST HSN code
Query (Issue) Started By: – ANKIT KUMAR Dated:- 1-12-2018 Last Reply Date:- 8-12-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts
Please suggest the HSN code and GST rate for shell of almonds ( baadam ka chilka).
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
It will fall under heading 0802 and is exempted from gst vide Sl. No. 49 of Notification No. 2/2017-Central Tax (Rate) dated 28.6.2017 as amended.
Reply By KASTURI SETHI:
The Reply:
Dear Qu

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GST Revenue collection for the month of November 2018 crosses Ninety-Seven Thousand Crore Rupees
GST
Dated:- 1-12-2018

The total gross GST revenue collected in the month of November, 2018 is ₹ 97,637 crore of which CGST is ₹ 16,812 crore, SGST is ₹ 23,070 crore, IGST is ₹ 49,726 crore (including ₹ 24,133 crore collected on imports) and Cess is ₹ 8,031 crore (including ₹ 842crore collected on imports). The total number of GSTR 3B Returns fil

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Goods Delivered Outside India Not Taxable Under IGST Act Section 7(5)(a.
Case-Laws
GST
The supply of goods which are moved from a place located outside taxable territory and are delivered at

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Dealer Provides Security for Goods u/s 129; Bank Guarantee Ensures Tax and Penalty Coverage Without Goods Penalty.
Case-Laws
GST
Confiscation of goods – invocation of Section 129 – The dealer has also furnished a security equivalent to the value of the goods. There is, hence, no question of the applicable tax and penalty being not paid, since at any time the bank guarantee could be enforced – the non-production of goods as noticed in the order is not a ground for imposition of penalty

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Frequently Asked Questions on TCS under GST (Updated as on 30.11.2018)
GST
Dated:- 1-12-2018

Frequently Asked Questions on TCS
Sr. no.
Question
Answer
1.
What is Electronic Commerce?
As per Section 2(44) of the CGST Act, 2017, electronic Commerce means the supply of goods or services or both, including digital products over digital or electronic network.
2.
Who is an e-commerce operator?
As per Section 2(45) of the CGST Act, 2017, electronic Commerce operator means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce.
3.
What is Tax Collection at Source (TCS)?
As per Section 52 of the CGST Act, 2017 the e-commerce operator, not being an agent, is required to collect an amount calculated at the rate not exceeding one per cent., as notified by the Government on the recommendations of the Council, of the net value of taxable supplies made through it, where the consideration with respect to such supplies

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perator shall be mandatorily required to register irrespective of the value of supply made by him. However, a person supplying services, other than supplier of services under section 9 (5) of the CGST Act, 2017, through an e-commerce platform are exempted from obtaining compulsory registration provided their aggregate turnover does not exceed INR 20 lakhs (or INR 10 lakhs in case of specified special category States) in a financial year. Government has issued the notification No. 65/2017 – Central Tax dated 15th November, 2017 in this regard.
7.
Whether TCS is required to be collected by e-commerce operators on supply of services by unregistered suppliers through their portal?
As per Section 24(ix) of the CGST Act, 2017, every person supplying goods or services through an ecommerce operator is mandatorily required to register. However, vide Notification 65/2017-Central Tax dated 15th November, 2017 a person supplying services, other than supplier of services under section 9 (5) of t

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tion in that State / UT where it does not have physical presence. It may be noted that each State/UT has indicated one administrative jurisdiction where all e-commerce operators having business (but not having physical presence) in that State/UT shall register. The proper officer for the purpose of registration of ECOs has also been notified by each State/UT.
9.
Foreign e-commerce operator do not have place of business in India since they operate from outside. But their supplier and customers are located in India. So, in this scenario will the TCS provision be applicable to such e-commerce operator and if yes, how will foreign e-commerce operator obtain registration?
Where registered supplier is supplying goods or services through a foreign e-commerce operator to a customer in India, such foreign e-commerce operator would be liable to collect TCS on such supply and would be required to obtain registration in each State / UT. It may be noted that each State/UT has indicated one admin

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ed supplier through such operator reduced by the aggregate value of taxable supplies returned to such supplier during the said month.
12.
Whether value of net taxable supplies to be calculated at gross level or at GSTIN level?
The value of net taxable supplies is calculated at GSTIN level.
13.
Is every e-commerce operator required to collect tax on behalf of actual supplier?
Yes, every e-commerce operator is required to collect tax where the supplier is supplying goods or services through e-commerce operator and consideration with respect to the supply is to be collected by the said e-commerce operator.
14.
At what time should the e-commerce operator collect TCS?
TCS is to be collected once supply has been made through the e-commerce operator and where the business model is that the consideration is to be collected by the e-commerce operator irrespective of the actual collection of the consideration. For example, if the supply has taken place through the e-commerce operator

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llected on any supplies on which the recipient is required to pay tax on reverse charge basis. As far as import of goods is concerned since same would fall within the domain of Customs Act, 1962, it would be outside the purview of TCS. Thus, TCS is not liable to be collected on import of goods or services.
19.
Is there any exemption on Gold, owing to the fact that rate of GST is only 3% and TCS on it would erode the margin for the seller?
No such exemption from TCS has been granted.
20.
Whether payment of TCS through Input Tax Credit of operator for depositing TCS as per Section 52 (3) of the CGST Act, 2017 is allowed?
No, payment of TCS is not allowed through Input Tax Credit of e-Commerce operator.
21.
It is very common that customers of e-commerce companies return goods. How these sales returns are going to be adjusted?
An e-commerce company is required to collect tax only on the net value of taxable supplies made through it. In other words, value of the supplies which a

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t?
The amount collected by the operator is to be paid to appropriate government within 10 days after the end of the month in which the said amount was so collected.
24.
How can actual suppliers claim credit of TCS?
The amount of TCS deposited by the operator with the appropriate Government will be reflected in the electronic cash ledger of the actual registered supplier (on whose account such collection has been made) on the basis of the statement filed by the operator in FORM GSTR-8 in terms of Rule 67 of the CGST Rules, 2017. The said credit can be used at the time of discharge of tax liability by the actual supplier.
25.
How is TCS to be credited in cash ledger? Whether the refund of such TCS credit lying in the ledger would be allowed at par with the refund provisions contained in section 54(1) of the CGST Act, 2017?
TCS collected is to be deposited by the e-commerce operator separately under the respectvive tax head (i.e. Central tax / State tax / Union territory tax / I

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of December following the end of the financial year in which the tax was collected in FORM GSTR-9B.
27.
Whether interest would be applicable on non-collection of TCS?
As per section 52(6) of the CGST Act, 2017, interest is applicable on omission as well in case of incorrect particulars noticed. In such a case, interest is applicable since it is a case of omission. Further penalty under section 122(vi) of the CGST Act, 2017 would also be leviable.
28.
What will be the place of supply for e-commerce operator for recharge of talk time of the Telecom Operator / recharge of DTH / in relation to convenience fee charged from the customers on booking of air tickets, rail supplied through its online platform?
As per section 12(11) of the IGST Act, 2017, the address on record of the customer with the supplier of services is the place of supply.
29.
Under multiple e-commerce model, Customer books a Hotel via ECO-1 who in turn is integrated with ECO-2 who has agreement with the hotelier

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ANNUAL RETURN GSTR 9 LAST DATE 31.12.18 BUT TILL DATE GOVT NOT UPLOADED TO GST SITE
Query (Issue) Started By: – nandankumar roy Dated:- 1-12-2018 Last Reply Date:- 12-12-2018 Goods and Services Tax – GST
Got 3 Replies
GST
DEAR SIR, PL SHARE STATUS OF GST ANNUAL RETURN
ANNUAL RETURN GSTR 9 LAST DATE 31.12.18 BUT TILL DATE GOVT NOT UPLOADED TO GST SITE ANY FORMAT AND IN THIS CONTEXT GOVT MAY EXTEND DATE AND WHERE WE WILL GET THIS FORMAT IF ANYONE GET THIS.
REGARDS,
N K ROY
Reply B

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M/s. Global Syntex (Bhilwara) Ltd. Versus The Customs, Excise and Service Tax Appellate Tribunal, The Assistant Commissioner And The Commissioner, Central Excise and CGST Commissionerate
Central Excise
2018 (12) TMI 935 – RAJASTHAN HIGH COURT – TMI
RAJASTHAN HIGH COURT – HC
Dated:- 1-12-2018
D.B. Civil Writ Petition No. 13318/2018
Central Excise
Mr. Justice Sangeet Lodha And Mr. Justice Dinesh Mehta
For the Petitioner(s) : Mr. Hemant Bhati on behalf of Mr. Sanjay Nahar.
JUDGMENT
PER DINESH MEHTA, J :-
The petitioner Company has invoked writ jurisdiction of this Court enshrined under Article 226/227 of the Constitution of India, laying challenge to the order dated 07.02.2012, passed by the Customs Excise & Service Tax Appellate Tribunal (hereinafter referred to as “the CESTAT”). The present writ petition impugning the order passed in February 2012 has been filed on 31.08.2018.
The facts relevant are that the petitioner Company engaged in manufacture of process

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application/ application for waiver of pre-deposit. The Tribunal vide its order dated 07.02.2005 disposed of petitioner's application seeking waiver of pre-deposit and directed the petitioner to deposit a sum of Rs. 25 lacs within a period of eight weeks from the date of passing of the order viz. 07.02.2005.
It is the case of the petitioner that due to financial constraints, it could not deposit the aforesaid amount of Rs. 25 lacs within the stipulated period. For want of the compliance of the conditions, the stay granted by the Tribunal came to be vacated and the appeal itself was rejected by the Tribunal, vide its order dated 13.05.2005.
The petitioner's appeal before this Court, against the rejection of the appeal vide order above referred too come to be rejected vide order dated 03.02.2006, albeit, with the observation quoted below :-
“if the petitioner deposits the aforesaid amount of Rs. 25 Lacs, it would be open for the respondent No.1 to restore the appeal to be heard on me

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the company's appeal on deposit of Rs. 25.00 lacs.”
The petitioner however deposited the aforesaid amount of Rs. 25 lacs on 25.06.2010, after about 15 weeks as against 2 weeks' time allowed by the Tribunal. The petitioner then moved the CESTAT by way of filing an application on 03.08.2010 and prayed that the order dated 13.05.2005 rejecting its appeal be recalled and the appeal be heard on merit.
The said application filed by the petitioner came to be dismissed by the CESTAT, vide its order dated 07.02.2012 interalia holding that the BIFR is not an appellate authority / an authority competent to modify or alter the order passed by it and also because the aforesaid amount of Rs. 25 lacs was deposited on 25.06.2010, after the expiry of the period stipulated in the order of the BIFR dated 04.03.2010.
Confronted with the jugglery of the facts, this Court cannot lose sight of the fact that an appeal under Section 35G of the Act of 1944 lies against the order of the CESTAT before this Co

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The Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017
F-A-3-43-2018-1-V-(100) Dated:- 1-12-2018 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
MADHYA PRADESH GOVERNMENT
COMMERCIAL TAX DEPARTMENT
Mantralya, Vallabh Bhawan, Bhopal
Bhopal, Dated 01 December, 2018.
No. F.A-3-43-2018-1-V-(100).- In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (Madhya Pradesh Act 19 of 2017), the State Government hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:-
AMENDMENTS
These amendments shall deemed to have come into force from date 30th October, 2018.
2. In the Madhya Pradesh 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) Every person referred to in clause (b) of sub

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IN 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 number of attempts but these attempts shall be wi

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es 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 which is not permitted in the examination center

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ing 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 State Tax if the enrolling authority in FORM GST PCT-1

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wing 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 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 according

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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).”.
5. 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.”.
6. 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-
Period- From …to… (dd/mm/yyyy)
Stay status- Stayed/Un-stayed
Act – Centr

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ion 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 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.”.
7. In the said rules, in FORM GST APL-04, after serial number 9,

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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
Signature
Name
Designation
Jurisdiction
To
_______________ (GSTIN/ID)
_________________ Name
_______________ (Address)
Copy to:-
Note:-
1. In case of demands relating to short payment of tax declared i

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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 (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
2

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REVERSAL IN ITC IN GST REGIME
Query (Issue) Started By: – J SHAH Dated:- 30-11-2018 Last Reply Date:- 13-12-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Respected Sirs,
My Client are providing Transportation/Vehicle (Trailer) hire Service. Some Trailers are used for Taxable Supplies, Some Trailers are provided to GTA (which was Exempted as GTA to GTA Transacction),Some Trailers are provided to SEZ Developer (Supply to SEZ without payment of Tax by filling of LUT).
My query is in above case, how to reverse the ITC Creditwhich was fully taken generally on Spare Parts, Repairs, Manpower (Drivers) and on vehicle itself, as it was run for Taxable,Exempted and also in NIL Rated Supply
kindly guide on the same
Thanks
Repl

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GSTR-7 Filing Deadline Extended for October to December 2018 Period.
Notifications
GST
Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December,

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Refund of GST paid on duplicate invoice
Query (Issue) Started By: – Rishabh Mishra Dated:- 30-11-2018 Last Reply Date:- 1-12-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Sir,
We have paid GST twice For same material supplied to a interstate party, i.e. two invoices for same material has been made & GST is paid for both theses invoices. Later we came to know the duplicacy. Now we want to cancel one invoice & refund the GST paid.
What do we do? Please suggest your valuab

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GSTR-3B filed in wrong GSTIN
Query (Issue) Started By: – Haresh Raithatha Dated:- 30-11-2018 Last Reply Date:- 1-12-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Hello all,
There are two parties. One is XYZ and other is XYZ(HUF). GSTR-3B of XYZ is filed in the GSTIN of XYZ(HUF) in which there is neither any turnover in this month nor in future. Turnover of XYZ is shown in GSTR-3B of XYZ(HUF) and its ITC is also take. In short, whole data of XYZ is gone in GSTR-3B of XYZ(HUF).

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Place of supply in case of Private coaching classes.
Query (Issue) Started By: – Shyam Agarwal Dated:- 30-11-2018 Last Reply Date:- 2-12-2018 Goods and Services Tax – GST
Got 11 Replies
GST
Respected Experts, which section of place of supply will be applicable for PRIVATE Coaching classes whether Section 12(2)-General Rule or Section 12(5)-POS for Training and performance appraisal Rule or Section 12(6) POS for admission to cultural, artistic or Educational etc. Which section of place of supply shall apply for Private coaching classes?
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
Section 12 of the Act deals with the time of supply.
Reply By Shyam Agarwal:
The Reply:
Sir, Thanks for consideration, but Section 12 of IGST Ac

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held. Your coaching services cannot be termed as event. Section 12 (2) is the most appropriate.
Reply By Shyam Agarwal:
The Reply:
Thanks Sir but why GST Flyers issued by CBIC talks about section 12(6) as a place of supply for Educational services. Please throw some light sir.
Reply By KASTURI SETHI:
The Reply:
Dear sir,
Board's circulars have no statutory force. We are to rely on the Act.
Reply By CASusheel Gupta:
The Reply:
Agree with Kasturi Sir
Section 12(6) is not applicable as it is applicable only to "admission to a cultural, artistic, sporting, scientific, educational, entertainment event…….. ".
There is difference between admission and regular coaching.
Thanks and regards
Reply By Shyam Agarwal:
The Re

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International Inner Wheel's Activities in India Classified as Business, Subject to GST as Supply of Services.
Case-Laws
GST
Supply of Services or not – applicant is affiliated to Internationa

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