Goods and Services Tax

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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Transmission Line Contract Deemed Single Source for Bundled Supplies; GST Exemption Not Applicable.
Case-Laws
GST
Erection of a series of transmission towers and commissioning of the transmis

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Court Highlights Importance of Correct E-Way Bill Use in Goods Transport to Uphold Economic Efficacy.
Case-Laws
GST
Detention of goods – e-way bills meant for intra-state transport – interstate movement of goods – in the name of interim orders and in the name of our exercising judicial discretion at the threshold, we cannot afford to chip away at the statutory scheme-especially if the scheme has an economic efficacy.
TMI Updates – Highlights, quick notes, marquee, annotation, news,

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ANNUAL RETURN: A COMPREHENSIVE ANALYSIS
By: – CA.Saurav Patni
Goods and Services Tax – GST
Dated:- 30-11-2018

Introduction
Ever since GST came into prominence with effect from 1st July, 2017, there were several anticipations for the GST audit and its reconciliation with the annual return, including linkage of the same with the erstwhile VAT regime or the Income Tax Return/Tax Audit Report. Some of the additions in the Tax Audit Report were also opined and notified by the Government, so that the payments made under GST regime commensurate with the Income Tax & Account Books such as reconciliations in respect of turnover, expenditures incurred, ITC availed, etc., however the same has been kept in abeyance till 31st March, 2019 for the very reason of it being burdensome for the companies to compile the enhanced requirements for tax audit post the close of the accounting period and statutory audits. However amidst all such skepticism, the Government has recently introduced

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ticle, we will analyze the Annual Return in depth to ensure better compliance and understand the essence of the Form as notified by the Council by virtue of Notification No. 39/2018-CT dated 04.09.2018.
Annual Return
As per section 44(1) of the CGST Act, 2017, every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year.
From this it can reasonably be implied that barring the following persons/taxpayers, all the taxpayers are required to file the Annual Return:
* Input Service Distributor
* Person paying tax u/s 51 (TDS) and u/s 52 (TCS)
* Casual Taxable Person
* Non-Resident Taxable Person
The forms w.r.t Annual Return as notified by the Council is based on ce

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ST Act and ₹ 100 under SGST Act for each day of default that prevails in not adhering to the deadline. Further, it is pertinent to note that the maximum fees that can be levied shall not exceed 0.25% of the total turnover in the respective state or union territory.
As per the functionality of other returns prescribed under the Act, the Annual Return also, does not come with the option to revise, and hence, to connote, the Annual Return is a one-shot summarized return of consolidated figures for a particular Financial Year, with no recourse for revision. Therefore, the Annual Return is required to be dealt with utmost skepticism for the very reason that the same is the consolidated return based on the figures already stated in the erstwhile returns filed under this Act and will be cited by various stakeholders including auditors-both external and internal, tax authorities, etc. for taking reference in their dealings in matters relating to tax governance.
The part-wise analysis o

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rsons (including UINs), or
* Routed through ECO
but will not include supplies attracting reverse charge mechanism (RCM)
It is pertinent to note that B2B supplies unlike B2C supplies shall not be netted by Dr. / Cr. notes as the same is dealt separately under Table 4I and 4J. Further, the amendments made in this respect and reported in the returns shall not form part of this table and will be separately reported under Table 4K & 4L.
* Unadjusted Advances
(Table No. 4F)
It shall include all such advances on which tax has been paid in the current Financial Year but invoice has not been issued yet.
Note that:
* the un-adjusted advances shall not be a part of Table 4A to 4E
* only those advances for which invoice is not been issued i.e. which remains unadjusted as at the end of the Financial Year are to be included.
* Inward Supplies liable to reverse charge mechanism (RCM)
(Table No. 4G)
It shall include all inward supplies (including advances and import of services, if

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id table shall also include the value of “No Supply”. From this it can be reasonably implied that it shall include the value for those activities which are not considered as supply i.e. items which are specified under Schedule III of the CGST Act, 2017 like sale of land, etc. However, there is no specific table in the annual return to include such cases and is absolutely absurd to include the value of such activities in Table 5D to 5F. Therefore, ambiguity arises as to whether such transactions need to be inculcate in the stated tables or not which requires clarification by the Council.
* Total Turnover (including advances)
(Table No. 5N)
It shall include the sum total of:
* all the supplies on which tax has been paid or not including amendments, if any
* advances on which tax is paid but invoice is not issued in the current Financial Year
but shall not include the value of inward supplies on which tax has been paid under RCM.
3.
Part-III Details of ITC as declared in retur

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ion of GSTR-2A with GSTR-3B to ascertain the correct amount of credit was required to be done at the time of filing the return for the month of September. The remaining credit which was not taken in the month of September would now be lapsed and have to be booked as an expense resulting in loss of credit and profitability at the same time. Contrary to the said situation, it is not clear, whether a taxpayer can avail the eligible credit in excess of the credit specified in GSTR-2A or not as the difference in Table 8 would be shown as negative in such case. This is owing to the fact that the taxpayer may have availed the correct amount of credit based on the invoice but the invoice may not appear in the GSTR-2A. The matter requires clarity as the taxpayer cannot be made deprived of the eligible ITC.
4.
Part- IV Details of tax paid as declared in returns filed during the financial year
The details of tax payable and paid bifurcated into cash/credit utilization is required to be provide

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lation to the refund claimed (which inter alia shall include the aggregate amount of refund filed during the Financial Year viz, sanctioned/ rejected/ pending for processing excluding provisional and non-GST refund claims).
* HSN Summary
(Table No. 17 & 18)
It shall include the rate-wise HSN summary of all inward and outward supplies during the Financial Year.
It is pertinent to note that the HSN wise summary of outward supplies was required to be stated in GSTR-1, but the same was not segregated by the taxpayers in accordance with the GST rate. Further, the rate-wise HSN summary of inward supplies was never required to be stated in the monthly returns. Thus, it becomes all the more cumbersome to have such records prepared, update and reported in the Annual Return at the same time.
From the aforesaid analysis, it is evident that GSTR-9 format i.e. Annual Return has ambiguities and interpretational issues which requires an overall insight before stating the same in the said return

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as =
Sir, The article is really very impressive, but I have few question arising and thought of sharing:-
1. whether the data are required to be filled by taxpayers/ person filing the returns? if Answer is "YES", is this not an extra burden on the STRONG solders of taxpayers/person filing the returns. As only refund is under the semi technology environment and after a period of more than 16 months, why it cannot be auto filled with amending facility, when more than ₹ 2200 crores of taxpayers are spend on technology?
2. Recently, it was announced that the date of filing will be extended by 31st March,2019. if so, can a Notification or order or circular issued has over riding effect on the provisions of law? As 31st Dec. is specifically mentioned in Act.
3. 3. Of course, the extension of the date will benefit the mass, but is this acceptable? If “YES” can we held our self responsible for future if same is repeated, which is not beneficial to public at large?
However

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The Commissioner of GST & Central Excise Versus M/s. Visaka Industries Ltd., M/s. Natesan Engineers & Contractors
Central Excise
2018 (12) TMI 1179 – MADRAS HIGH COURT – TMI
MADRAS HIGH COURT – HC
Dated:- 30-11-2018
Civil Miscellaneous Appeal Nos.2799 & 2800 of 2018 And CMP.No.21320 of 2018
Central Excise
Mr.Justice T.S. Sivagnanam And Mr.Justice N. Sathish Kumar
For the Appellant : Mr.Rajnish Pathiyil, SSC
For the Respondents : Mr.Raghavan Ramabadran
COMMON JUDGMENT
T.S.SIVAGNANAM, J.
These appeals filed by the Revenue under Section 35G of the Central Excise Act, 1944 (hereinafter called the Act) are directed against the common final order in Final Order Nos.40339 and 40340/2018 dated 06.2.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai (for brevity, the Tribunal).
2. The above appeals are filed raising the following substantial questions of law :
“i. Has not the Tribunal fallen in error in ignoring the se

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issued a show cause notice dated 07.4.2008 to the respondent in CMA.No.2799 of 2018 namely the assessee – M/s.Visaka Industries Limited calling upon them to show cause as to why
(i) the Proviso to Section 11A of the Act should not be invoked to demand central excise duty by invoking the extended time limit;
(ii) the central excise duty amounting to Rs. 15,24,01,940/- and education cess of Rs. 13,55,237/-, totaling to Rs. 15,37,57,177/- should not be demanded from them under Section 11A of the Act;
(iii) interest at the appropriate rate under Section 11AB of the Act should not be demanded; and
(iv) penalty should not be demanded under Section 11AC of the Act.
5. In the same show cause notice, the respondent in CMA.No.2800 of 2018 namely M/s.Natesan Engineers and Contractors was directed to show cause to the Commissioner of Central Excise, Salem-1 as to why a personal penalty under Rule 26 of the Central Excise Rules, 2002 should not be imposed on them for their active involveme

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y documents to establish that they procured fly ash from other sources other than the quantity delivered to them as per the records of the Mettur Thermal Power Station (MTPS).
9. At this juncture, it may not be necessary for this Court to go into the other aspects of the matter.
10. Aggrieved by order passed by the Adjudicating Authority, the respondents herein filed appeals before the Tribunal. During the pendency of the appeals before the Tribunal, a miscellaneous application was filed by the assessee stating that they have documents to prove that they procured fly ash from open market during the periods 2003-04 and 2004-05. They also filed a paper book containing several documents and in addition to them, the assessee filed a Memorandum of Understanding (MOU) between the MTPS and four cement companies; a sample MOU between the MTPS and the assessee; sample documents pertaining to alleged incorrect lorry numbers; and a letter dated 17.2.2004 from the assessee to the MTPS. The asses

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Revenue, opined that the documents were required to be considered, but for such a purpose, the Tribunal remanded the matter to the Adjudicating Authority to reconsider the whole issue after giving sufficient opportunity to the assessee to furnish documents and a reasonable opportunity of hearing.
13. The question would be as to whether the Tribunal could have done so.
14. The Revenue is before us contending that there is a clear infraction of Rule 23 of the CESTAT Rules, that the Tribunal could not have remanded the matter for a fresh consideration, as the Adjudicating Authority specifically recorded a finding that no documents were produced despite the allegations being serious and that the Tribunal erred in remanding the matter to the Adjudicating Authority for a fresh consideration.
15. Furthermore, it is submitted by the Revenue that the Tribunal did not record any reasons as to why it was satisfied that those documents were required. According to the learned Senior Standing Cou

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mitted by the learned Senior Standing Counsel for the Revenue that this exercise of discretion by the Tribunal should have been done judiciously and not as done in the impugned order.
17. Per contra, the learned counsel for the respondents has reiterated the submissions made before the Tribunal and has drawn the attention of this Court to paragraph 3.1 of the order of the Tribunal wherein the Tribunal recorded that most of the documents were third party documents and that the assessee could not obtain them during the adjudication proceedings. He further submits that the Adjudicating Authority himself referred to whatever documents were given and this regard, has referred to paragraphs 23.01 and 23.02 of the Order-in-Original dated 06.5.2009.
18. We have carefully considered the contentions of the learned counsel on either side.
19. Rule 23 of the CESTAT Rules speaks of production of additional evidence, which reads as follows :
“Rule 23-Production of additional evidence:-
(1) Th

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produce any documents or to examine any witnesses or to adduce any evidence before any departmental authority, the authority shall comply with the directions of the Tribunal and after such compliance, send the documents, the record of the deposition of the witnesses or the record of evidence adduced, to the Tribunal.
(4) The Tribunal may, of its own motion, call for any documents or summon any witnesses on points at issue, if it considers necessary to meet the ends of justice.”
20. Sub-Rule (1) of Rule 23 of the CESTAT Rules states that the parties to the appeal shall not be entitled to produce any additional evidence either oral or documentary. But, if the Tribunal is of the opinion that any documents should be produced or any witness should be examined or any affidavit should be filed to enable it to pass orders or for any sufficient cause or if the Adjudicating Authority or Appellate or Revisional Authority has decided the case without giving sufficient opportunity to a party to

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the said submission of the learned counsel for the Revenue on account of the difference in the language employed in Order XLI Rule 27 of the CPC and Rule 23 of the CESTAT Rules. Rule 23 of the CESTAT Rules does not contain the conditions as contained in Order XLI Rule 27(a) and (aa) of the CPC.
23. In terms of the provisions and more particularly Order XLI Rule 27 of the CPC, the party seeking to produce additional evidence should establish that notwithstanding exercise of due diligence, he was unable to produce documents or the documents were not within his knowledge or after exercise of due diligence, they have been produced by him at the time when the decree appealed against was passed.
24. In Rule 23 of the CESTAT Rules, there appears to be a bar for the parties to the appeal to be entitled to produce additional documents.
However, the Tribunal is empowered to direct the documents to be produced and the circumstances, under which, the Tribunal can exercise powers, have been enum

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of fly ash from other sources. The explanation given by the assessee was that those were third party documents and therefore, they took some time to get those documents.
26. In paragraph 3.1 of the order passed by the Tribunal, this submission of the assessee was placed on record. That apart, with regard to the discrepancy in the vehicle numbers, the assessee produced certain records to show that an error had occurred. Similarly, we find that in paragraphs 23.01, 23.02(i), 23.02(x), 23.02(xvii), 23.02(xxiii), 23.02(xxv) and 23.02(xxvi), there were references to the stand taken by the assessee.
Therefore, in our considered view, the Tribunal was justified in remanding the matter to the Adjudicating Authority to consider the evidence, which may be produced by the assessee.
27. It goes without saying that if the Department doubts the authenticity of the documents, that aspect can also be gone into by the Adjudicating Authority, as there can be no bar in doing so. In our considered view

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M/s M.V. Traders Versus State Of U.P. And 2 Others
GST
2018 (12) TMI 609 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 30-11-2018
Writ Tax No. – 1518 of 2018
GST
Shashi Kant Gupta Versus Mrs. Manju Rani Chauhan JJ.
For the Petitioner : Aditya Pandey
For the Respondent : C.S.C.
ORDER
Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri C.B.Tripathi, learned Standing Counsel.
Learned counsel for the petitioner has submitted that the petitioner is a proprietorship firm was registered under the U.P. Value Added Tax Act and now registered under the Goods and Services Tax Act (hereinafter referred as GST Act) and is filing returns timely and depositing the tax as per the law. He has furth

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on 67 (2) of the UPGST Act provides for confiscation of goods or documents or books or things, therefore, at the time of initiation of the proceedings under Section 67 of the Act, the respondent no.3 had already seized the goods which has been released subsequently by the direction of this Court and the entire proceedings initiated by the respondent no.3 is under challenge before this Court, therefore the proceedings again initiated by the respondent no.3 for confiscation of the goods, which is no longer with the petitioner, since the same has been sold by the petitioner, is totally illegal and is not sustainable in the eyes of law. He has further submitted that the notice dated 01.09.2018 as well as the consequential order dated 10.10.2018

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porting the goods or the owner of the goods transporting the goods fails to pay the amount of tax and penalty for the release of the goods as per section 129(1) of UPGST Act. He has further submitted that Section 129 and Section 130 of the UPGST Act can be invoked only in those cases where the goods are in transportation for supply of goods or for receiving of goods and the above sections are not applicable on the goods found at the registered taxable persons' declared registered office or godown, therefore, the impugned notice and the consequential order is totally illegal and without jurisdiction.
The matter requires consideration.
As prayed by the learned counsel for the respondent no.3, three weeks' time is granted for filing

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M/s. ROSE HOUSE Versus THE STATE OF KERALA, REP BY THE PRINCIPAL SECRETARY AND COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICES TAXES SECRETARIAT, TRIVANDRUM, STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, IRINJALAKUDA, THE INTELLIGENCE OFFICER, THRISSUR AND THE INTELLIGENCE INSEPCTOR, ERNAKULAM
VAT and Sales Tax
2018 (12) TMI 486 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 30-11-2018
WP(C). No. 37663 of 2018
CST, VAT & Sales Tax
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADV. SRI. C. R. SIVAKUMAR
For The Respondent : DR THUSHARA JAMES, GP
JUDGMENT
The petitioner, a partnership firm, is a registered dealer under the Kerala Value Added Tax Act; it deals in furniture. In August 2015 it had

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serving a notice. Later, he has drawn my attention to Ext.P2 to contend that the Department itself, in that notice under Section 47 of the Act, has incorporated both the addresses of the petitioner. To elaborate, the petitioner's counsel submits that the petitioner had its head office at Irinjalakkuda, and its branch at Kalamassery. Later, the petitioner has shifted its head office also to Kalamassery. In this context, the petitioner's counsel argues that once the officials had the notice returned with the postal endorsement that the establishment was closed, they ought to have served the notices on the second address.
4. The Government Pleader, in response, submits that the petitioner in fact received the notice, went through the

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accounts and other documentary evidence on 19.12.2016 to prove that the transport of the goods was in accordance with the provision of Law.
But the above notice was returned by the postal authorities undelivered noting 'closed'.”
8. As seen from Ext.P1, the petitioner was shown as both the consignor and the consignee. As a consignor, the notice recorded one address and for the consignee another address. Given the penal consequence that flow from Ext.P6, I reckon the authorities could have taken a little more effort to ensure service of notice, for it has at its disposal the petitioner's alternative address, too. Indeed, the Government Pleader with access to the records could inform the Court that the petitioner perhaps has

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M/s. Taksh Media Pvt. Ltd. Versus Union of India and others
GST
2018 (12) TMI 415 – PUNJAB AND HARYANA HIGH COURT – TMI
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 30-11-2018
CWP-30361-2018
GST
MR AJAY KUMAR MITTAL AND MRS MANJARI NEHRU KAUL, JJ.
For The Petitioner : Mr. Aditya Grover, Advocate
ORDER
AJAY KUMAR MITTAL, J (ORAL)
This writ petition has been filed under Articles 226/227 of the Constitution of India for issuance of a writ, order or direction in the nature of certiorari/mandamums for quashing the Show Cause Notice bearing No. C. No. IV(6)HQAE/ GST/ TMPL/ 35PKL/ 2017/ 6400 dated 18.10.2018 (Annexure P-1), which according to the petitioner has been wrongly issued by respondent No.3 on the same cause of a

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PRS Permacel Pvt. Ltd. Versus CCGST Thane Rural
Service Tax
2018 (12) TMI 262 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 30-11-2018
Appeal No. ST/85936, 85940, 85961/2018 – A/88035-88037/2018
Service Tax
Dr. Suvendu Kumar Pati, Member (Judicial)
Shri Subash Chaudhary, Manager for the appellant
Shri Vivek Diwedi, AC (AR) for the respondent
ORDER
Confirmation of penal liability under the Finance Act against non-payment of service tax under partial reverse charge mechanism has given rise to this appeal.
2. Fact of the case, in a nutshell, is that appellant is a manufacturer which had undergone EA Audit in March 2015 by the respondent department. It was noticed that for renting motor vehicle, availing of security service and availing of manpower service, appellant had failed to discharge service tax liability under the reverse charge mechanism introduced vide Notification 30/2012 and on being pointed out by the Audit team it had discharged the entire tax

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which show-cause should not have been issued to the appellant. He further submitted that vide their letter dated 09.02.2016 (Exhibit D) appellant had intimated the respondent department in response to show-cause notice that they had not received audit report and they required a month's time after receipt of the said audit report to prepare and submit their reply to the show-cause and vide Exhibit-F i.e. letter dated 16.05.2016 appellant also had intimated the adjudicating authority that they had not received the audit report and the officer dealing with the matter was on leave for which they wanted adjournment of the date for personal hearing to any future date after 20.07.2016 but without providing the appellant the opportunity of personal hearing, the adjudicating authority passed the order-in-original confirming the charges in the show-cause. He affirms that appellant was not liable to pay 15% of service tax along with tax and interest due on it as under reverse charge mechanism, t

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t period for which being a long time registered manufacturer it is to be treated as well-versed with the Rules and Regulations pertaining to Central Excise and Service Tax laws and it has failed to disclose the correct value of tax in ST-3 returns for which wilful suppression can easily be attributed to it. He also pointed out that principle of natural justice was not violated since there was nearly six months gap between issue of show-cause and the date fixed for personal hearing during which period appellant could have sought for documents like audit report from the department, as has been observed by the Commissioner (Appeals) in para 5 of his Order-in-Appeal and therefore interference by this Tribunal is uncalled for.
5. Heard from both sides at length and gone through the case records. It is noticed that in the Order-in-Appeal the ld. Commissioner (Appeals) has placed on record objections of the appellant which are also reiterated here by the ld. Manager for the appellant company

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0% tax component was realised by the service provider and deposited in the government to establish that there was occasion of revenue loss to the government.
6. Partial reverse charge mechanism has been introduced by way of Notification 30/2012 dated 20.06.2012. In the said Notification, w.e.f. 01.07.2012 in case of supply of manpower for any purpose or service in execution of work contract by an individual, HUF or partnership firm whether registered or not including association of persons are required to pay 25% of service tax and the service receiver is required to pay 75% of the said tax. Going by the backdrop of bringing such provision into the statute book, if various literatures are referred, it can be found that this Notification 30/12 has brought a new legislation of taxation to existing system of “reverse charge mechanism” by including “partial reverse charge mechanism” as a new system in respect of specified services provided for certain category of services fixing liability

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s of account are maintained by them, even though they are not aware about the various statutory liability cast on them and the same will remove the difficulty of the government in tracing out the service provider who are liable to pay service tax. But as commented by Ms. S. Sharma in her article on Reverse Charge Mechanism published in the Chamber Journal of December 2012 at page 95, this system would bring lot of confusion and uncertainty and among them the first would relate to identification of such vendors. In other words, whether the service provider is from an organised sector or unorganised sector, it would be difficult for the service recipient to trace out the same. Circular no. 30/12 is applicable to individual i.e. proprietorship firm, HUF, partnership firm and association of persons for whom this bifurcation of 75:25 or 50:50 is required to be made for the purpose of payment of service tax.
7. Now coming to the statutory audit procedure, the purpose of audit, as available

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ich covers central excise, service tax and customs laws during which time the assesses were examined by CERA audit party to point out the deficiencies, leakage of revenue and non recoveries of dues by the Central Excise Department. Therefore, it cannot be said that only because audit party had found non-observance of partial reverse charge mechanism procedure in respect of certain services, without any reference to the categorising of service provider, appellant is to be tested for suppression etc.
8. In the conclusion, I have got no hesitation to say that respondent has not brought forth any cogent evidence on record to establish the charge of wilful suppression by the appellant company to invoke extended period of service so as to justify penalty. Hence the order.
9. The appeal is allowed and the order passed by the Commissioner (Appeals) in Order-in-Appeal No. PK/159- 161/Appeal Thane/TR/17-18 dated 01.01.2018 is hereby set aside.
(Pronounced in Court on 30.11.2018)
Case laws

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SAHEER P.M. Versus STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, THE COMMISSIONER OF STATE GST, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, ASSISTANT STATE TAX OFFICER, SURVEILLANCE, WAYANAD, THE UNION OF INDIA, REP. BY THE SECRETARY (REVENUE), NEW DELHI, GOODS AND SERVICE TAX COUNCIL THROUGH ITS CHAIRPERSON, NEW DELHI, GOODS AND SERVICE TAX NET WORK, NEW DELHI AND CHIEF COMMISSIONER OF CENTRAL TAXES, KERALA.
GST
2018 (12) TMI 140 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 30-11-2018
WP (C). No. 39043 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADVS. DR. K. P. PRADEEP SRI. NIRMAL V NAIR
For The Respondent : SMT. M. M. JASMIN

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e writ or writs or an order or a direction to the 3rd respondent to allow the petitioner to transport the goods covered by Exts.P2 and P9 invoice and Ext.P3 E-way Bill subject to appropriate conditions fixed by this Court in the facts and circumstances of the case;
(iii) Issue such other and further reliefs as this Court may deem fit and proper in the interest of justice; and
(iv) to grant cost of this proceedings”.
3. The learned Division Bench of this Court in Renji Lal Damodaran v. State Tax Officer Judgment dated 6.8.2018 in W.A.No.1640 of 2018 dealt with an identical issue.
4. Applying the ratio of that judgment, I direct that respondent authorities to release the petitioner's goods and vehicle on his “furnishing Bank Guar

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Time of supply for preparing Service Invoice
Query (Issue) Started By: – Kaustubh Karandikar Dated:- 29-11-2018 Last Reply Date:- 2-12-2018 Goods and Services Tax – GST
Got 4 Replies
GST
XYZ is supplying goods on rental basis where he will be charging the rent on monthly basis. If he supplies the goods say on 10th November, when he is supposed to issue the Service Invoice? 1) Within 30 days i.e. on or before 10th December or 2) on or before 30th November? When he will be liable to pay GST?
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
Invoice may be issued either on 30th day or on the completion of month which is your choice. GST is chargeable on the issue of invoice.
Reply By PAWAN KUMAR:
The Reply:
Dear Sir,
Goods suppl

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Examination for Confirmation of Enrollment of GST Practitioners; Extension of Eligibility Criteria for Registration
GST
Dated:- 29-11-2018

Reference is invited to Press Release dated 1.11.2018 and 19.11.2018 regarding exam for GST Practitioners (GSTPs) scheduled on 17.12.2018. For this exam, only those GSTPs of the relevant category were invited to register on examination portal whose enrolment on GST Network was approved as on 15.11.2018. Now the GSTPs in the relevant category, wh

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Utilisation of ITC availed
Query (Issue) Started By: – Archna Gupta Dated:- 29-11-2018 Last Reply Date:- 1-12-2018 Goods and Services Tax – GST
Got 9 Replies
GST
Dear Experts
Please give clarity on below mentioned query:
Can we utilize ITC for payment of GST liability of FY 2017-18 in the month of November 2018 if balance in credit ledger which was availed in FY 2017-18 has already been exhausted and the balance in credit ledger in current month is related to current financial year.
In other words period wise matching of ITC availed and utilised is necessary or not?
Please revert.
Reply By KASTURI SETHI:
The Reply:
There is no problem or such restriction. Restriction of one year or before filing return for September was

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AT but pertaining to pre-GST era.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
Section 16(4) of CGST Act provides that a registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier.
Therefore the provision is applicable to taking of input tax credit and not for utilization. But the Revenue may take different view.
Reply By KASTURI SETHI:
The Reply:
Nicely explained by Dr.Govindarajan Sir. I

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Correction in GSTR 3B AFTER FILLING GSTR 1
Query (Issue) Started By: – Mohit Dhawan Dated:- 29-11-2018 Last Reply Date:- 29-11-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Sir,
I have wrongly mention our Export amount in Column 3.1 a instead of 3.1 b in GSTR 3B due to which my export Invoices has not been sent to Icegate for refund. I came to know this only after filling GSTR1.. Now when i am trying to rectify GSTR 3B of July and August, as i use the edit option, it says it cannot be rectified as GSTR1 has benn filled.
I request you to please provide me the solution to rectify and to separate the amount from table 3.1A t table 3.1B in GSTR 3B.
Reply By KASTURI SETHI:
The Reply:
GSTR-3B has been freezed. The reop

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Applicability of GST on spares supplied as part of the service job
Query (Issue) Started By: – Seena James Dated:- 29-11-2018 Last Reply Date:- 4-12-2018 Goods and Services Tax – GST
Got 7 Replies
GST
Sir,
One of our client is engaged in repairs, maintenance & installation of electronics and navigational equipments in foreign ships and receives payment in USD. Mostly the place of supply of service is in Indian port.
Whether GST is applicable on the supply of spares by the company as part of the service job or should it be treated as an export?
Looking forward to hearing from you.
Thank you
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
In my view yes.
Reply By Seena James:
The Reply:
Sir,
Does it mean that IGST is ap

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S shall be as per this section.
Section 9
Notwithstanding anything contained in this Act,
(a) where the location of the supplier is in the territorial waters, the location of such supplier; or
(b) where the place of supply is in the territorial waters, the place of supply,
shall, for the purposes of this Act, be deemed to be in the coastal State or Union territory where the nearest point of the appropriate baseline is located.
Section 9 overrides the entire Act as far as POS is to be ascertained.
For ascertaining the POS you need to determine the distance between the ship in water to the nearest state and clients location and ascertain the C+S or I accordingly.
Though payment is received in USD, it shall not be export.
Thanks and R

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