New Initiative Enhances e-Filing for GST Compliance: Streamlined Processes, Timely Updates, and Alerts for Taxpayers.
Circulars
GST – States
Providing various e-Filing facility to Taxpayers f
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Amendement in GST Registration
Query (Issue) Started By: – Shreyansh Agrawal Dated:- 8-11-2018 Last Reply Date:- 12-11-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir/ Madam,
We have only one business which are registered under GST, now we have to open Second business which are totally different from first business but under same pan and also in same state. There are no additional option available to show second business under trade name nor additional option available to show principle place of business. How we can do amendment under existing registration???
Reply By KASTURI SETHI:
The Reply:
Pl. go through this:-
SECTION 28. Amendment of registration. – (1) Every registered person and a person to w
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iving the person an opportunity of being heard.
(3) Any rejection or approval of amendments under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a rejection or approval under this Act.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
In my view registration cannot be amended since the second business is separate from the erstwhile business.
Reply By KASTURI SETHI:
The Reply:
There was proposal to change the definition of 'business vertical' for the purpose of single registration in the same State but that change has not been brought. Also see the following rule which supports the views Dr.Govindarajan, Sir.
RULE 11. Separate registration
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ch person shall pay tax under the Act on supply of goods or services or both made to another registered business vertical of such person and issue a tax invoice for such supply.
Explanation. – For the purposes of clause (b), it is hereby clarified that where any business vertical of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other business verticals of the said person shall become ineligible to pay tax under the said section.
(2) A registered person eligible to obtain separate registration for business verticals may submit a separate application in FORM GST REG-01* in respect of each such vertical.
(3) The provisions of rule 9 and rule 10 relating to the
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Job Work Services for Foreign Principals at Applicant's Premises Subject to 18% GST Rate per Specifications.
Case-Laws
GST
Levy of GST – job work – The process providing job work service to t
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Items for Solar Cell Production Not GST-Eligible as 'Parts for Manufacture' Under Current Classification Rules.
Case-Laws
GST
Classification – Rate of GST – The items used for manufacture of
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Government-Owned SPV's Consultancy Services for Transport Studies Exempt from GST Under Article 243.
Case-Laws
GST
Government authority – SPV with 100% government holding – The consultancy services for preparation of transport studies such as comprehensive mobility plan, transit oriented development plan, NMT plan and consultancy services of transaction advisors/preparation of DPRs comes within the purview of the functions of Municipality under article 243 – No GST
TMI Updates – Hig
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Tobacco Leaves as Agricultural Produce: Commission Agent Services and Auction Sales Exempt from GST.
Case-Laws
GST
Levy of GST – Undoubtedly, tobacco leaves are agricultural produce – The ser
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Can Restaurant Can Claim on input
Query (Issue) Started By: – YUWRAJ KOTHARI Dated:- 8-11-2018 Last Reply Date:- 12-11-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir/Madam,
Can Restaurant holding Franchise, and leving GST on Foods Sales @5%, claim ITC for Royalty or any other input.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
In my view no.
Reply By KASTURI SETHI:
The Reply:
I support the view of Dr.Govindarajan, Sir.
Reply By CAHemanth Kumar B:
The Reply:
De
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REFUND OF GST AGAINST INVERTED DUTY STRUCTURE
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 8-11-2018 Last Reply Date:- 13-11-2018 Goods and Services Tax – GST
Got 16 Replies
GST
Dear Experts,
We have obtained refund of accumulated GST against inverted duty structure in March-2018 for the period of earlier months. The refund included ITC credited against goods (inputs) and services. Now we have been instructed to repay the refund received against input services against Notification No. 26/2018 dt. 13.06.2018 retrospective effect from 01.07.2017.
Now, my query is shall reverse the demanded amount from Electronic Credit Ledger today as I have sufficient balance now or I have to pay only in Cash Ledger. I think this reversal of GST is eligible for re-credit of ITC as the Department has not denied the credit and denied only the refund. If I pay cash in Cash Ledger, shall I use the amount for offset of GST payment immediately in the same month itself.
Reply By KAST
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dit ledger will be complete. Also, this is not the correct solution but best solution available.
With due respect to you and expert comment above, there is no question of re credit above. There is no Refund claim pending and ITC portion available with officer to “re credit” the same as, re credit is only allowed on basis of order RFD 01B and nothing else. I have assumed you have already received RFD 06.
Reply By KASTURI SETHI:
The Reply:
Electronic Cash Ledger is equal to erstwhile PLA (Personal Ledger Account). In this account an assessee deposits tax amount through e-challan and debits from the same to transfer in Central Govt. Account. Anyhow, the ball is in the court of the Department.
Reply By SHIVKUMAR SHARMA:
The Reply:
I agree with Shri Nandan Khambete.
Reply By SAFETAB LIFESCIENCE:
The Reply:
Dear Sirs,
We have not received any SCN for this u/s 73 or 74.
We received refund under order RFD-06 only.
We do not want to go for appeal.
We can pay in Cash Ledger and make u
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nic Cash Ledger.
After repayment of this amount in cash through Electronic Cash Ledger, the entry of re-credit of this very amount is required in Electronic Credit Ledger and, thereafter, you can use it for offsetting liability in GSTR 3B in the same month. Re-credit of the same is your substantive right.The availment of credit of input service is not under challenge.
I am sure you understand the formula for sanction of refund very well.
Reply By SAFETAB LIFESCIENCE:
The Reply:
Dear Mr. Kasthuri Seithi,
Once I paid cash and if it comes in Cash Ledger, then why I need to take in Credit Ledger.
Already that amount will be in Cash Ledger and availble for offsetting. If I take again in
Credit Ledger the very same amount as you told, it may double credit, Am I right.
Reply By KASTURI SETHI:
The Reply:
I fail to understand your first query dated 8.11.18. There are some confusion in it.
Reply By Nandan Khambete:
The Reply:
Amount cannot be recredited from Cash Ledger to Credit L
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ted(inadmissible) while sanctioning final Refund in RFD 06. As per my limited experience and understanding, it cannot be issued after RFD 06 is issued with no rejection a dn that to since not claim amount is held back and that too after 6 months of RFD 06.
Reply By KASTURI SETHI:
The Reply:
Sh.Nandan Khambete Ji, Sir, I agree with you to the extent that the amount of sanctioned refund cannot be recovered from the party after six months as explained by you inasmuch as the party is not at fault at all. Thus the remaining issues are relegated to the background. I also agree with your logic that the party must not rrepay the amount without letter or SCN irrespective of the fact whether the amount is small or huge. To repay the amount of sanctioned refund in view of retrospective amendment and that too after the expiry of six months is unconstitutional. When the department is on weak wicket regarding merits/legal aspect, the department tries to recover through persuasive strategy. It appe
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GST on CSR funds received.
Query (Issue) Started By: – Vijay Kumar Dated:- 8-11-2018 Last Reply Date:- 14-11-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Respected experts, One of my client regd under GST under service provider category issued non GST invoice ( without GST) for CSR funds received from a trust. Is there any exemption available for Such funds recd from paying GST ? Trust from whom CSR funds recd is not willing to pay GST. Kindly guide me., I shall be highly tha
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The Puducherry Goods and Services Tax (Thirteenth Amendment) Rules, 2018.
G.O. Ms. No. 57 Dated:- 8-11-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 57, Puducherry, dated 8th November 2018)
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Government of Puducherry hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Puducherry Goods and Services Tax (Thirteenth Amendment) Rules, 2018.
(2) They shall be deemed to have come into force with effect from the 30th day of October, 2018.
2. In the Puducherry 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
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by NACIN on the official websites of the Board, NACIN and common portal.
(5) Examination centers.- The examination shall be held across India at the designated centers. The candidate shall be given an option to choose from the list of centers as provided by NACIN at the time of registration.
(6) Period for passing the examination and number of attempts allowed.- (i) A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule 83 is required to pass the examination within two years of enrolment:
Provided that if a person is enrolled as a goods and services tax practitioner before 1st of July 2018, he shall get one more year to pass the examination:
Provided further that for a goods and services tax practitioner to whom the provisions of clause (b) of sub-rule (1) of rule 83 apply, the period to pass the examination will be as specified in the second proviso of sub-rule (3) of said rule.
(ii) A person required to pass the examination may avail of a
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re fifty per cent. of the total marks.
(9) Guidelines for the candidates.- (i) NACIN shall issue examination guidelines covering issues such as procedure of registration, payment of fee, nature of identity documents, provision of admit card, manner of reporting at the examination center, prohibition on possession of certain items in the examination center, procedure of making representation and the manner of its disposal.
(ii) Any person who is or has been found to be indulging in unfair means or practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a person is as under:-
(a) obtaining support for his candidature by any means;
(b) impersonating;
(c) submitting fabricated documents;
(d) resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination;
(e) found in possession of any paper, book, note or any other material, the use
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the applicants by e-mail and/or by post.
(12) Handling representations.- A person not satisfied with his result may represent in writing, clearly specifying the reasons therein to NACIN or the jurisdictional Commissioner as per the procedure established by NACIN on the official websites of the Board, NACIN and common portal.
(13) Power to relax.- Where the Board or State Tax Commissioner is of the opinion that it is necessary or expedient to do so, it may, on the recommendations of the Council, relax any of the provisions of this rule with respect to any class or category of persons.
Explanation:- For the purposes of this sub-rule, the expressions-
(a) “jurisdictional Commissioner” means the Commissioner having jurisdiction over the place declared as address in the application for enrolment as the GST Practitioner in FORM GST PCT-1. It shall refer to the Commissioner of Central Tax if the enrolling authority in FORM GST PCT-1 has been selected as Centre, or the Commissioner of Sta
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cts and Rules.”.
3. In the said rules, after rule 142, the following rule shall be inserted, namely:-
“142A. Procedure for recovery of dues under existing laws.- (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01.
(2) Where the demand of an order uploaded under sub-rule (1) is rectified or 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
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d.
Before applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls or furnish an undertaking to the effect that no taxable supplies have been made during the intervening period (i.e. from the date of registration to the date of application for cancellation of registration).”.
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
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against the liabilities would be recorded accordingly.
3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here.
4. Negative balance can occur for a single Demand ID also if appeal is allowed/partly allowed. Overall closing balance may still be positive.
5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer.
6. The closing balance in this part shall not have any effect on filing of return.
7. Reduction in amount of penalty would be automatic if payment is made within the time specified in the Act or the rules.
8. Payment made against the show cause notice 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.”.
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der No.
12
Latest order date
13
Date of service of the order (optional)
14
Name of the officer who has passed the order (optional)
15
Designation of the officer who has passed the order
16
Whether demand is stayed
ð Yes ð No
17
Date of stay order
18
Period of stay
From – to –
Part B – Demand details
19.
Details of demand created
(Amount in Rs. in all Tables)
Act
Tax
Interest
Penalty
Fee
Others
Total
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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
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CST Act
21.
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Balance amount of demand proposed to be recovered under GST laws
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Signature
Name
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To
_______________ (GSTIN/ID)
_________________ Name
_______________ (Address)
Copy
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142A(2)]
Amendment/Modification of summary of the order creating demand under existing laws
Reference No.
Date
Part A – Basic details
Sr. No.
Description
Particulars
(1)
(2)
(3)
1
GSTIN
2
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3
Trade name, if any
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Reference No. vide which demand uploaded in FORM GST DRC-07A
5
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6
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ð State/UT ð Centre
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Old Registration No.
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NOUSHAD ALLAKKAT Versus THE STATE TAX OFFICER (WC), STATE GST DEPARTMENT, MANJERI, THE ASST. TAX OFFICER, SQUAD NO. VII, STATE GST DEPARTMENT, PALAKKAD, STATE TAX OFFICER, SQUAD NO. VII, STATE GST DEPARTMENT, PALAKKAD, STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, THIRUVANANTHAPURAM AND THE MANAGER, MALAPPURAM
GST
2018 (12) TMI 66 – KERALA HIGH COURT – [2019] 61 G S.T.R. 297 (Ker), 2019 (21) G. S. T. L. 314 (Ker.)
KERALA HIGH COURT – HC
Dated:- 8-11-2018
WA. No. 2070 of 2018
GST
MR K. VINOD CHANDRAN AND MR ASHOK MENON, JJ.
For The Appellant : ADVS. SRI. HARISANKAR V. MENON AND SMT. MEERA V. MENON
For The Respondent : SRI MOHAMMED RAFIQ SR GP
JUDGMENT
Vinod Chandran, J.
The appellant, who obtained provisional release of the goods by furnishing bank guarantee for the applicable tax and penalty as spoken of under Section 129 of the Integrated Goods and Services Tax Act, 2017 (for short “IGST Act”), as also bond for production of the goods an
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tion 129(4) and an order was passed under Section 129(3). During the proceedings, the appellant had furnished bank guarantee for applicable tax and penalty under Section 129 and also furnished bond for production of goods and security equivalent to the value of the goods under Rule 142. Before the order was passed under Section 129(3), according to the appellant, there was no direction to produce the goods. However, when the final order was issued, it contained two grounds for demanding tax applicable and imposing penalty. One of the grounds was violation as indicated herein above of the collection of CGST and SGST, when actually IGST should have been collected. The other ground alleged was that the goods were not produced under Section 140. The order was challenged before this Court in a Writ Petition, in which the learned Single Judge found that there was no reason to invoke the extra-ordinary jurisdiction under Article 226, especially when there was an appellate remedy available.
4
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ision Bench found that under Rule 140(2), there is a provision for release of goods on a provisional basis, but only on execution of a bond in the Form GST INS 04 and furnishing of security in the form of a bank guarantee equivalent to the amount of applicable tax and penalty payable. The Division Bench after considering the provision requiring production of goods on a demand made; also directed expeditious finalization of adjudication proceedings, since the dealer would not be entitled to deal with the goods till adjudication is over. We reiterate for emphasis that it was a case in which there was a discrepancy noticed with respect to the documents accompanied and the actual goods in transport. We also would observe that there was no declaration in the said judgment that there is an imperative mandate to produce the goods when there is an order passed under sub-section (3) of Section 129.
6. We also have to notice yet another bench decision of this Court in W.A.No.509/2018 (Asst.STO
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e tax, interest and penalty levied. The Bank Guarantee is also furnished in accordance with the orders of this Court. There can be no situation of failure to pay the amount of tax and penalty, after final adjudication, since already there is a Bank Guarantee furnished as mandated under Section 140 of the Act. In such circumstances, we are of the opinion that release of the goods can be made on the petitioner furnishing a Bank Guarantee for the entire tax and penalty and also executing a bond as provided in Form GST INS 04 but however without any liability to produce the goods, which can be dealt with by the petitioner. The interim order is modified to the above extent.”
7. We notice from Section 129 that the confiscation proceedings under Section 130 would be possible only if the dealer fails to pay the applicable tax and penalty imposed by an order under Section 129(3). Confiscation is hence a coercive measure to ensure payment of the tax and penalty levied on a delinquent dealer; w
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tee could be enforced.
8. The Senior Government Pleader would contend that the penalty was not imposed on the ground that the goods were not produced. The adjudicating officer merely pointed out the fact that despite an order the goods were not produced. In any event, there is a security furnished by the dealer equivalent to the value of the goods which could be invoked in lieu of the confiscation proceedings.
9. We were also invited to look into Ext.P7 order by the learned Senior Government Pleader and his submission is that there is only a statement that the dealer had not produced the goods on a demand made and that is not a ground for which there is a penalty imposed. In any event, we hold that it cannot be a ground for imposition of a penalty and the other grounds as found in the order for imposition of penalty could be challenged before the statutory authority. Hence, we only observe that the production of goods under Rule 140 is only for invocation of confiscation proceedings,
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Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.
28/2018-GST Dated:- 8-11-2018 Assam SGST
GST – States
GOVERNMENT OF ASSAM
OFFICE OF THE COMMISSIONER OF TAXES, ASSAM KAR BHAWAN
DISPUR, GUWAHATI-6
CIRCULAR NO. 28/2018-GST
Dated Dispur the 8th November, 2018.
Subject : Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent – Reg.
No. CT/GST-15/2017/207.- Post issuance of Circular No. 17/2018-GST issued vide No. CT/GST-15/2017/182 dated 18th September, 2018, various representations have been received from the trade and industry, as well as from the field formations regarding the scope and ambit of principal agent relationship under GST in the context of del-credre agent (hereinafter referred to as "DCA"). In order to clarify these issues and to ensure uniformity of implementation across field formations, the Board, in exercise of its powers conf
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covering the amount from the buyer with some interest at a later date. This loan is to be repaid by the buyer along with an interest to the DCA at a rate mutually agreed between DCA and buyer. Concerns have been expressed regarding the valuation of supplies from Principal to recipient where the payment for such supply is being discharged by the recipient through the loan provided by DCA or by the DCA himself. Issues arising out of such loan arrangement have been examined and the clarifications on the same are as below:
Sl.No.
Issue
Clarification
1.
Whether a DCA falls under the ambit of agent under Para 3 of Schedule I of the Assam GST Act?
As already clarified vide Circular No. 17/2018-GST issued vide No. CT/GST-15/2017/182 dated 18th September, 2018, whether or not the DCA will fall under the ambit of agent under Para 3 of Schedule I of the Assam GST Act depends on the following possible scenarios:
* In case where the invoice for supply of goods is issued by the supplier to t
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supply of service by the DCA to the recipient on Principal to Principal basis and is an independent supply.
Therefore, the interest being charged by the DCA would not form part of the value of supply of goods supplied (to the buyer) by the supplier. It may be noted that vide notification No. 12 (FTX.56/2017/25 dated 29th June, 2017 (SI. No. 27), services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services) has been exempted.
3.
Where DCA is an agent under Para 3 of Schedule I of the Assam GST Act and makes payment to the principal on behalf of the buyer and charges interest to the buyer for delayed payment along with the value of goods being supplied, whether the interest will form a part of the value of supply of goods also or not?
In such a scenario following activities are taking place:
1. Supply of goods by the supplier (principal) to the DCA;
2. Furt
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In Re: M/s Punjab Small Industries & Export Corporation Limited
GST
2018 (11) TMI 1076 – AUTHORITY FOR ADVANCE RULING, CHANDIGARH – 2018 (19) G. S. T. L. 697 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, CHANDIGARH – AAR
Dated:- 8-11-2018
AAR No. CT/01/A. R. /CHD/2018/8042
GST
KUMAR GAURAV DHAWAN AND RAKESH KUMAR POPLI, MEMBER
PROCEEDINGS
(under section 98 of the CGST Act, 2017 & UTGST Act, 2017)
Present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 & similar provisions under Union Territory Goods and Services Tax Act, 2017 (herein after referred to as CGST Act, 2017 & UTGST Act, 2017). The Applicant M/s Punjab Small Industries & Export Corporation Limited is state Government owned Industrial Development undertaking which is mainly engaged in providing (30 years or more) lease of Industrial Plots against one time upfront amount (Called as premium, salami, cost, price, development charges or by any other name) to the industrial
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a 17 that the question raised in his application is neither pending in any proceedings nor decided in any proceedings in the Applicant's case under any of the provision of the Act. Also as per para 13 of the applicant, the question on which the Advance Ruling is sought in respect of “determination of the liability to pay tax on any goods or services or both” which is specified under clause (e) of subsection (2) of Section 97 of the Act. So, in view of the above, the Application was admitted. The arguments of the Applicant were heard on dated 17.10.2018 & ruling was reserved which is released today i.e. on dated 08.11.2018.
Statements of Facts
The Applicant is state Government owned Industrial Development undertaking which is mainly engaged in providing (30 years or more) lease of Industrial Plots against one time upfront amount (Called as premium, salami, cost, price, development charges or by any other name) to the industrial units, which by virtue of Point No. 41 of the Notific
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ng on the issue that a company duly registered under the Companies Act, 2013 which is owned by State Government of Punjab and is mainly engaged in the business of developing and providing Industrial Plots on long term lease to the industrialists by virtue of Point No. 41 of the Notification No. 12/2017 – Central Tax (Rate), dated 28.06.2017 is exempt from GST- whether the following ancillary services provided by it are also exempt:-
*Transfer Fees – Fees charged for the purpose of transfer of Industrial Plot from one person to another.
*Extension Fees – Fees charged for delay in the commencement' of construction and production.
*Conversion Fees – Fees charged for the conversion of leasehold plot into freehold.
*Processing Fees – Fees charged for the purpose of transfer of Industrial Plots within the family, change in constitution of ownership/shareholding pattern permission for sale of freehold plot.
*Bifurcation Fees – Fees charged for the permission to sub divide the industr
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name) leviable in respect of the service, by way of granting long term (thirty years, or more) lease of industrial plots, provided by the State Government Industrial Development Corporations or Undertakings to industrial units.” [Entry before replacement]
“Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent, or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area.” [Entry after replacement]
The additional services provided by the applicant, as enumerated at serial No. 14 of their application, though are in respect of the same plots
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ral Tax (Rate) dated 28.06.2017 (as amended) with equal rate (9%) of UTGST as per entry No. 35 in' Notification No. 11/2017-Union Territory Tax (Rate) dated 28.06.2017 (as amended).
Advance Ruling u/s 98 of the Act
In view of the above observations, it is ruled that
The said services are taxable services in terms of sub-section (21) of section 2 read with section 9 of the CGST Act, 2017. The services are not specifically exempted in terms of Notifications issued under section 11 of the GGST Act, 2017. For the purpose of charging the tax, the services are covered under “Other Miscellaneous services”-Group 99979, Service Code 999799-'Other” services nowhere else classified' as per the scheme of classification of services in the Annexure to Notification No.11/2017- Tax (Rate) dated 28.06.2017 with CGST rate of 9% as provided at Sr. No. 35 of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 (as amended) with equal rate (9%) of UTGST as per entry No. 35 in Notific
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Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018
58/2018-State Tax Dated:- 8-11-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/2(iii)/2018-TAX/Pt
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
….
NOTIFICATION
No.58/2018-State Tax
Dated Aizawl the 8th Nov., 2018
In exercise of the powers conferred by section 148 of the Mizoram Goo
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The Mizoram Goods and Services Tax (Thirteenth Amendment) Rules, 2018.
60/2018-State Tax Dated:- 8-11-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol-I/Part-I
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
….
NOTIFICATION
No. 60/2018-State Tax
Dated Aizawl the 8th Nov., 2018
In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Mizoram Goods and Services Tax (Thirteenth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Mizoram Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 83, the following rule shall be inserted, namely:-
“83A. Examination of Goods and Services Tax Practitioners.- (1) E
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on the official websites of the Board, NACIN and common portal.
(5) Examination centers.- The examination shall be held across India at the designated centers. The candidate shall be given an option to choose from the list of centers as provided by NACIN at the time of registration.
(6) Period for passing the examination and number of attempts allowed.- (i) A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule 83 is required to pass the examination within two years of enrolment:
Provided that if a person is enrolled as a goods and services tax practitioner before 1st of July 2018, he shall get one more year to pass the examination:
Provided further that for a goods and services tax practitioner to whom the provisions of clause (b) of sub-rule (1) of rule 83 apply, the period to pass the examination will be as specified in the second proviso of sub-rule (3) of said rule.
(ii) A person required to pass the examination may avail of any number o
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cent. of the total marks.
(9) Guidelines for the candidates.- (i) NACIN shall issue examination guidelines covering issues such as procedure of registration, payment of fee, nature of identity documents, provision of admit card, manner of reporting at the examination center, prohibition on possession of certain items in the examination center, procedure of making representation and the manner of its disposal.
(ii) Any person who is or has been found to be indulging in unfair means or practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a person is as under: –
(a) obtaining support for his candidature by any means;
(b) impersonating;
(c) submitting fabricated documents;
(d) resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination;
(e) found in possession of any paper, book, note or any other material, the use of which i
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nts by e-mail and/or by post.
(12) Handling representations.- A person not satisfied with his result may represent in writing, clearly specifying the reasons therein to NACIN or the jurisdictional Commissioner as per the procedure established by NACIN on the official websites of the Board, NACIN and common portal.
(13) Power to relax.- Where the Board or State Tax Commissioner is of the opinion that it is necessary or expedient to do so, it may, on the recommendations of the Council, relax any of the provisions of this rule with respect to any class or category of persons.
Explanation :- For the purposes of this sub-rule, the expressions –
(a) “jurisdictional Commissioner” means the Commissioner having jurisdiction over the place declared as address in the application for enrolment as the GST Practitioner in FORM GST PCT-1. It shall refer to the Commissioner of Central Tax if the enrolling authority in FORM GST PCT-1 has been selected as Centre, or the Commissioner of State Tax if
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the said rules, after rule 142, the following rule shall be inserted, namely:-
“142A. Procedure for recovery of dues under existing laws. – (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01.
(2) Where the demand of an order uploaded under sub-rule (1) is rectified or 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
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or cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls or furnish an application 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 –
Stay status – Stayed/Un-stayed
Period – Fr
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ould be recorded accordingly.
3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here.
4. Negative balance can occur for a single Demand ID also if appeal is allowed/ partly allowed. Overall closing balance may still be positive.
5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer.
6. The closing balance in this part shall not have any effect on filing of return.
7. Reduction in amount of penalty would be automatic if payment is made within the time specified in the Act or the rules.
8. Payment made against the show cause notice 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,
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Latest order date
13.
Date of service of the order (optional)
14.
Name of the officer who has passed the order (Optional)
15.
Designation of the officer who has passed the order
16.
Whether demand is stayed
ð Yes ð No
17.
Date of stay order
18.
Period of stay
From – to –
Part B – Demand details
19.
Details of demand created (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
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2
3
4
5
6
7
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State/UT Acts
CST Act
21.(19-20)
Balance amount of demand proposed to be recovered under GST laws
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Signature
Name
Designation
Jurisdiction
To
_______________ (GSTIN/ID)
Name
_______________ (Address)
Copy to –
Note –
1. In case of de
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ation of summary of the order creating demand under existing laws
Reference no.
Date –
Part A – Basic details
Sr.No.
Description
Particulars
(1)
(2)
(3)
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GSTIN
2.
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4.
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7.
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9.
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SPINNER MARKETING Versus THE ASSISTANT STATE TAX OFFICER SQUAD NO. III, STATE GOODS AND SERVICES TAX DEPARTMENT, KOCHI
GST
2018 (11) TMI 518 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 8-11-2018
WP(C). No. 36379 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL
For The Respondent : GP DR. THUSHARA JAMES
JUDGMENT
The petitioner, a registered dealer under the Central goods and Services Tax Act, supplied material to the Electricity Board, Electrical Circle Alappuzha, as seen from Ext.P2 invoice. But the e-way bill shows the place as Palakkad instead of Alappuzha and thus the authority detained the vehicle and the goods under Section 129(3) of
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ndent to release the goods to the petitioner without collecting any security under s.129(1)(c);
iv) issue such other writ, order, or direction, which this Hon'ble court deems fit and necessary in the interest of justice.
3. The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer Judgment dated 06.08.2018 in W.A. No.1640 of 2018 dealt with an identical issue.
Applying the ratio of that judgment, I direct that respondent authorities to release the petitioner's goods and vehicle on his “furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules”.
With the above direction I dispose of the writ petition.
C
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Vinod P.A., Versus Assistant State Tax Officer, State Tax Officer, State Goods And Services Tax Department, State Of Kerala, And Commissioner (GST),
GST
2019 (1) TMI 231 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 7-11-2018
WP(C). No. 36238 of 2018
GST
Mr. Dama Seshadri Naidu, J.
By adv. Sri.Tomson T.Emmanuel For The Appellant.
Other Present: GP. Dr. Thushara James
JUDGMENT
The petitioner's goods have been detained under Ext.P7. The petitioner
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Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018.
G.O. Ms. No. 56 Dated:- 7-11-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 56, Puducherry, dated 7th November 2018)
NOTIFICATION
In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Ta
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P.A. AZEEZ Versus THE STATE TAX OFFICER STATE GOODS AND SERVICE TAXES, PERUMBAVOOR, THE ASSISTANT COMMISSIONER OF STATE TAX, MUVATTUPUZHA, THE COMMISSIONER OF STATE TAX, THIRUVANANTHAPURAM, THE DEPUTY TAHSILDAR, MUVATTUPUZHA, THE VILLAGE OFFICER MULAVUR, MUVATTUPUZHA AND SRI. C.E. ALI, PERUMBAVOOR
VAT and Sales Tax
2018 (11) TMI 716 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 7-11-2018
WP (C).No. 29251 of 2018
CST, VAT & Sales Tax
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADVS. AJI V.DEV SRI.ALAN PRIYADARSHI DEV SRI.M.G.SHAJI SMT.O.A.NURIYA
For The Respondent : ADV. GOVERNMENT PLEADER
JUDGMENT
The sixth respondent, C.E. Ali, is a dealer under the KVAT Act. For the tax dues he owed to the Department, he had to execute a bond with two sureties, under Section 17 of the Act read with Rule 19. Indeed, on 08.04.2011 Ali executed a bond with P.A. Azeez, the petitioner, and Kathiru Pilla, as the two sureties. Later, Kathiru Pilla wanted to withdra
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ds that the bond, as the proforma mandates, requires two sureties. If one surety withdraws, the bond becomes void. Here, Kathiru Pilla withdrew. In the alternative, he submits that the Department had a new bond executed by Ali with two other sureties. The Department, in fact, substituted that for the old one, in which Azeez alone remained a surety, if at all. Therefore, looked from either perspective, the Department's demand, Sri Dev concludes, cannot be sustained.
4. Dr. Thushara James, the learned Government Pleader, however, defends the Departmental action. First, she maintains that the bond the Department secured from Ali and two other sureties in 2014 was to answer the additional demand against Ali. She has, next, contended that Kathiru Pilla alone withdrew; and on his request, the dealer himself applied to the Department to discharge that surety from the liability, under Rule 19(4) of the Rules.
5. Dr. James accepts that Azeez, too, requested the authorities to discharge hi
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ility, by providing another bond.
8. In this context I may examine Rule 19, which reads:
“19. Security to be furnished by certain dealers:- (1) Where the registering authority decides to demand security or additional security under Section 17, it may direct the dealer, in writing, to furnish, within a period, which shall not be less than fifteen days, as may be fixed by the said authority, security for such amount as may be specified in the notice in Form No.6D. In making the estimate of turnover for the purpose of fixing the quantum of security, the said authority shall take into account the taxable turnover of the dealer, if any, during the preceding year, the trend of business at the time the estimate is made, the nature of the goods dealt in by him, and such other factors as may, in the opinion of the said authority, assist it in making a proper estimate. No security shall, however, be demanded from a dealer who applies for registration as a dealer under sub-section (5) of Secti
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ys furnish fresh security in any of the manner specified under sub-rule (2) for the amount of the bond and the withdrawal shall be operative from the date on which such fresh security is furnished. . . . ”
(italics supplied)
9. Rule 19(2)(d) mandates that the bond should be in Form No.6 and that two sureties should sign it. If only one surety withdraws, then the bond remains with a single surety, though the Rule mandates it should contain two sureties. As seen from sub-rule (4), it does not provide for substitution of sureties. It only provides for the substitution of the bond, as one of many alternatives. In other words, even a single surety's withdrawal renders the bond unenforceable. So the dealer must execute, if he wants the same arrangement to continue, a new bond with two sureties-one of them could be the one that has not opted out of the first bond, however.
10. In this case, the first bond has become unenforceable. If the Department's plea is to be accepted-that is,
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BOSCH LIMITED Versus THE ASSISTANT STATE TAX OFFICER SQUAD NO. 12, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM, THE STATE OF KERALA REPRESENTED BY ITS SECRETARY, GOVERNMENT, THIRUVANANTHAPURAM AND UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, NEW DELHI
GST
2018 (11) TMI 517 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 7-11-2018
WP(C). No. 36045 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES
JUDGMENT
The petitioner, a registered dealer under the Kerala Goods and Services Tax Act, supplied material to Kollam, as seen from Exts.P2 to P5 invoices. Ext.P6 consignment note, however, did not contain the details of the vehicle used f
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of the case, calling for the records leading to the issue of Ext.P9 order and Ext.10 notice and after scrutinizing the same, to strike down and quash them;
(iii) issue a writ of mandamus or other appropriate writ, orders or directions directing the First Respondent to refrain from proceeding further under section 129 of the Act based on Ext.P9 and P10;
(iv) Issue a writ of mandamus or other appropriate writ, orders or directions, directing the First Respondent to release the goods to the petitioner without collecting any security under S.129(1)(c).
3. The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer Judgment dated 06.08.2018 in W.A. No.1640 of 2018 dealt with an identical issue.
Applying the ra
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M/s. Delphi TVS Diesel Systems Ltd. Versus Commissioner of GST & Central Excise Chennai Outer Commissionerate
Central Excise
2018 (11) TMI 460 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 7-11-2018
Appeal No. E/41096/2018 – Final Order No. 42781/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial)
Shri M.N. Bharathi, Advocate for the Appellant
Shri A. Cletus, Addl. Commissioner (AR) for the Respondent
ORDER
Brief facts are that the appellants are engaged in manufacture of fuel injection pump, injector, holder assembly, filter assembly etc. They are availing the facility of CENVAT credit on inputs, capital goods and input services. Show cause notices were issued for the period January 2015 to June 2
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the buyer's premises. He relied upon the Board's Circular No. 97/8/2007-ST dated 23.8.2007. He also submitted that in the recent circular No. 1065/4/2018-CX dated 8.6.2018, the Board has clarified that if the goods are to be delivered on FOR basis, the decision in M/s. Roofit Industries Ltd. reported in 2015 (319) ELT 221 (SC) would be applicable and that the benefit of credit would be eligible for the appellant.
3. The ld. AR Shri A. Cletus supported the findings in the impugned order. He adverted to the order passed by the Commissioner (Appeals) and submitted that as per the recent decision of the Hon'ble Supreme Court in the case of Ultratech Cement Ltd. reported in 2018-TIOL-42-SC-CX, the issue has attained finality. The Hon'ble Apex C
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M/s. Concrete Udyog Ltd. Versus Commissioner of GST & Central Excise Chennai Outer Commissionerate
Central Excise
2018 (11) TMI 459 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 7-11-2018
Appeal No. E/41095/2018 – Final Order No. 42784/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial)
Shri M.N. Bharathi, Advocate for the Appellant
Shri A. Cletus, Addl. Commissioner (AR) for the Respondent
ORDER
Brief facts are that the appellants are engaged in manufacture of concrete electricity poles. On the basis of a reference from the audit officers, the department was of the view that the appellants have short paid the duty for the reason that the agreement entered between the appellant and TNEB included th
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to pay central excise duty at the point of agreement as well as when the TNEB has issued certificate for the poles indicating the central excise duty. It is submitted by him that when the goods have been cleared by the appellant, they had discharged the central excise duty and therefore there is no delay in payment of duty. That the demand of interest is without any legal basis.
3. The ld. AR Shri A. Cletus supported the findings in the impugned order. He submitted that as per the agreement as well as the certificates issued by the TNEB indicating the central excise duty, the appellants are duty bound to discharge the central excise duty at the point of agreement itself as well as the issuance of the certificate and not at the time of clea
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Tea Board of India Ensures Tax Compliance by Collecting TCS from Tea Producers and Auctioneers to Manage Industry Transactions.
Circulars
GST
Collection of tax at source by Tea Board of India
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CBIC Clarifies Principal-Agent Relationship Under Schedule I of CGST Act 2017, Focusing on Del-Credere Agents' Role.
Circulars
GST
Scope of principal and agent relationship under Schedule I o
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GST Must Include Toll Charges; Applicant Not a Pure Agent u/r 33.
Case-Laws
GST
Levy of GST – Valuation – applicant is not pure agent – Toll charges paid are not to be excluded from the value
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