Goods and Services Tax

In Re: M/s Indian Institute of Management
GST
2018 (11) TMI 662 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – 2018 (19) G. S. T. L. 148 (A. A. R. – GST), [2019] 66 G S.T.R. 240 (AAR)
AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – AAR
Dated:- 25-10-2018
AAR No. KAR ADRG 25/2018
GST
SRI. HARISH DHARNIA, AND DR. RAVI PRASAD M.P. MEMBER
Represented by : Sri Veeresh S. Kandgol, Chartered Accountant
ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017
1. M/s Indian Institute of Management, Bangalore (called as the “Applicant” hereinafter), No.12, Bannerghatta Road, Bengaluru – 560076, having GSTIN number 29AAAAAI0405N1ZQ, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000-00 each under the CGST Act and

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as amended by Notification No. 2/2018 dated 25th January 2018 being education provided as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force in the light of enactment of the Indian Institute of Management Act, 2017?
3. The applicant furnishes some facts relevant to the stated activity:
a) The applicant states that they are an educational institution of excellence established in the year 1973 with the objectives of imparting high-quality management education and training, conducting industrial and management research, etc. The applicant was established under the auspices of the Ministry of Human Resources Development (MHRD) Government of India as a premier educational institution and is renowned in India for its management education programs.
b) That the applicant was registered as a society with the Registrar of Societies, Mysore State (now Karnataka) vide No. 403/71-72 dated 27-03-1972 and is recognized world over as an instituti

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ch cater to multiple sectors of society. The IIMB nurtures a teaching philosophy which encourages students to apply their learning in solving the real-life challenges around the world. IIMB currently offers 5 long duration programmes which collectively develop entry and middle level management professionals for companies, government and non-governmental organisations. IIMB also offers certificate programmes of short and long durations under Executive Education Programmes for mid and senior level Executives.
f) The applicant has provided the details of long duration programmes offered by it and its taxability is given in the table as below:
Sl.No.
Programmes Offered
Period
Taxability under GST as per Notification No. 12/2017 Central Tax (Rate) dtd 28-06-2017
1
Fellow Programme in Management (FPM) is a full time doctoral programme and is committed to train individual who will excel in their area of research through publication of high quality work of
international standard
5

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rogramme in Enterprise Management (PGPEM) is a weekend management program, designed for middle and senior level working professionals. Participants learn from World Class faculty, while strengthening their network through collaboration with peers during their on-campus long week-end session
2 years
Exempted
3
Post Graduate Programme in Management (EPGP) is an intensive program designed to enhance skills and capabilities essential for responsible position at senior management level. Challenging widespread and globally oriented, the objective of this programme is to produce future leaders who can handle the dynamic corporate environment.
1 year
Exempted
h) The applicant states that currently certain programmes offered by IIM are exempted as per the Notification No. 12/ 2017 – Central tax (Rate) dated 28th June, 2017. As per the applicant the relevant Heading 9992 vide Sl. No. 67 under which exemption to programmes offered by IIM. The said entry is reproduced as under:
Sl.No.

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ation No. 12/2017-Central Tax (Rate) dated 28th June 2017 has not addressed the current change in Constitution in respect of IIMB.
i) The applicant has reproduced the provisions of the Indian Institute of Management Act, 2017 in support of awarding of educational qualification which is recognized by the said Act:
i. Section 2 : Declaration of certain institutions as institutions of national importance.
“Whereas the objects of the Institutes mentioned in the Schedule are such as to make them institutions of national importance, it is hereby declared that each such institute is an institution of national importance.”
ii. Section 3 (h) – “Institute” means any Institute mentioned in column (5) of the Schedule;
iii. Section 4: Incorporation of Institutes
(1) On and from the commencement of this Act. Every existing Institute shall be a body corporate by the same name as mentioned in column (5) of the Schedule.
iv. Section 7 : Powers and functions of Institute
Subject to the pr

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(d) to establish departments, faculties or schools of studies and initiate programmes or courses of study at the Institute; (f) to grant degrees, diplomas, and other academic distinctions or titles, and to institute and award fellowships, scholarships, prizes and medals;
(g) to confer honorary degrees in such manner as may be specified by the regulations”
(h) to grant honorary awards and other distinctions;
(o) to specify by regulations the institution of fellowships, scholarships, medals and prizes;
viii. Section 15: Powers and functions of Academic Council.
(1) The Academic Council shall perform the following functions, namely:
(a) to specify the criteria and process for admission to courses or programmes of study offered by the institute;
(b) to specify the academic content of programmes and courses of study and undertake modifications therein;
(c) to specify the academic calendar, guidelines for conduct of examination and recommend grant of degrees, diplomas and oth

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itute of Management, Bangalore, A society registered under the Mysore Societies Registration Act, 1960 (17 of 1960)
Bengaluru
Indian Institute of Management, Bangalore
xi. Meaning of the term “any law for the time being in force”
Further the expression “any law for the time being in force” is of wide connotation. It is submitted that the word “law” itself is very wide in its scope and would include within its ambit not only statutes (whether taxing statute or otherwise) but an order made by the Government, resolution of Government, Government schemes, notification, rules and regulations, customs, usage, etc., which have the force of law.
xii. Meaning of the term “Curriculum”
Curriculum refers to the means and materials with which students will interact for the purpose of achieving identified educational outcomes.
xiii. The applicant states that in his case the law means The Indian Institute of Management Act, 2017. Thus, as per the provisions of the Indian Institute of Managem

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and staff;
(ii) Catering, including any mid-day meals scheme sponsored by the Central Government, State Government or
Union Territory;
(iii) Security or cleaning or house-keeping performed in such educational institution.
(iv) Services relating to admission to, or conduct of examination by, such institution;
Provided that nothing contained in sub-items (i), (ii) and (iii) of item (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent.
Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of, –
(i) Pre-school education and education up to higher secondary school or equipment; or
(ii) Education as a part of an approved vocational education course.
(v) Supply of online educational journals or periodicals:
Nil
Nil
j. The applicant prays to provide the Advance ruling as men

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17.
4. The applicant has also submitted the extract from the minutes of 164th Board Meeting held on 17th March 2018.
3. Award of Diplomas, Certificates and Distinctions to Graduands
The Director referred to the following two Resolutions that had been circulated to the Board Members on 16th March 2018, which was approved by 11 members.
Resolution-1:
With the coming into effect of the Indian Institutes of Management Act, 2017 and also on the approval of the Faculty body Indian Institute of Management, Bangalore, now reconstituted as the Academic Council, the Board of Governors of Indian Institute of Management, Bangalore, hereby approve the modifications made to the Ordinances.
Resolution -2:
With the coming into effect of the Indian Institutes of Management Act, 2017 and also on the recommendation of the Academic Council of Indian Institute of Management, Bangalore, have resolved for the conversion of the post-graduate diploma in management into a Master's Degree titled as Master

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amme in management
(2) Other courses including Executive Development Programmes
The courses enumerated at (1) above are covered under entry no. 67 of the said notification and are exempt. The contention of the applicant is that the courses offered by the applicant and not covered under entry no. 67 of the said notification are covered under entry no. 66 of the said notification and are also exempt.
For this the entry no. 66 needs to be looked:
Entry No. 66 reads as under
Services provided –
(a) by an educational institution to its students, faculty and staff;
(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;
(b) To an educational institution, by way of,
(i) Transportation of students, faculty and staff;
(ii) Catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union Territory;
(iii) Security or cleaning or house-keeping performed in such education

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assification of Services attached to Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017. There are six Groups of various Education Services under the Heading 9992 covering all services from pre-primary education services to specialized education services.
4.3 Serial No. 66 of the said Notification No. 12/2017 is a general entry in relation to exemption of services provided by an educational institution and /or to an educational institution. Educational institution means an institution providing services by way of (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course. Therefore all educational services provided by an institute, which leads to a qualification/ degree, recognized by the law, for the time being in force, are exempt from payment of GST. The appli

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rned, the provisions contained in Serial no. 67 alone shall apply. The constitution of the Notification does not allow selective application of Serial No. 67 in respect of educational programmes like (a) two year full time Post Graduate Programmes in management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management; (b) fellow programme in Management; (c) five year integrated programme in Management and application of Serial number 66 for the rest of the educational programmes. In conclusion we are of the opinion that when Notification number 12/2017 provides for a specific entry for the Indian Institutes of Management at serial no. 67, the provisions of serial number 66 shall not apply to them.
4.5 Similarly, the second question also relates to the applicability of entry no. 66 in the presence of specific entry no. 67. Therefore the same view holds good for the second questi

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In Re: M/s Nash Industries (I) Pvt Ltd.,
GST
2018 (11) TMI 607 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – 2018 (19) G. S. T. L. 162 (A. A. R. – GST), [2019] 69 G S.T.R. 369 (AAR)
AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – AAR
Dated:- 25-10-2018
AAR No. KAR ADRG 24/2018
GST
SRI. HARISH DHARNIA, AND DR. RAVI PRASAD M.P. MEMBER
Represented by: Sri S.Ramaswamy, Chief Commercial Officer
ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017
1. M/s Nash Industries (I) Pvt Ltd, (called as the 'Applicant' hereinafter),
236-237/2, 8th Main Road, Peenya Industrial Area, 3rd Phase, Bengaluru – 560058, having GSTIN number 29AADCN9558Q1ZC, has filed an application for Advance Ruling under Section 97 of CGST Act,2017, KGST Act, 2017 & IGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000-0

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was replied as includible. This reply from the jurisdictional Assistant Commissioner of Central Tax asked to refer to the provisions of section 15 read with rule 27 of the CGST law. However, he stated that the customers are of the view that the amortization cost is not includible to arrive at the value for the purpose of GST unlike the erstwhile Central Excise Law. In the absence of clarity on the matter, the applicant preferred the ruling.
c. He stated that the it appears that the valuation provisions under the CGST Law is the same as that provided in the erstwhile Central Excise Law. Therefore, the applicant is of the view that the cost of amortization is to be added to the value of the goods supplied for the purpose of payment of GST. In this regard, he referred to the decision of the Hon'ble High Court in the case of TATA Johnson Controls Automotive Ltd v/s State of Maharashtra 2017 (7) GST GSTL 271 (BOM) = 2017 (8) TMI 344 – BOMBAY HIGH COURT. He has also enclosed the working for

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ve at the transaction value on which the Central Excise is paid. He has quoted section 15 of the CGST / SGST Act and rule 27 of the CGST / SGST Rules which reads as under:
Section 15
(2) The value of supply shall include:-
(a) . . . . . . .
(b) Any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or service or both.
(c) . . . . . . .
(d) . . . . . . .
(e) . . . . . . .
(4) Where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed.
Rule 27: Value of supply of goods or services where the consideration is not wholly in money:
(a) be the open market value of such supply
(b) If the open market value is not available under clause (a), be the sum total of consideration in money and any such further amount in money as is e

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y = consideration in money + Amount equivalent to consideration not in money.
He added that his customers paid the invoice value including excise duty on the amortised cost of the value of the tools under the erstwhile Central Excise Law. However, the same customers are not paying the GST amount charged on the supply of goods stating that the amortised cost of the tool is not includible under the GST.
g. The applicant has also referred to the following decisions:
1. TATA Johnson Controls Automotive Ltd v/s State of Maharashtra 2017 (7) GST GSTL 271 (BOM) = 2017 (8) TMI 344 – BOMBAY HIGH COURT
2. GSTAMP Automotive India Pvt Ltd v/s Commissioner of Central Excise reported in 2017 GSTL 337 (Tri) = 2017 (7) TMI 889 – CESTAT MUMBAI
3. Lear Automotive India Pvt Ltd v/s Commissioner reported in 2014 ELT 65 (Tri) = 2013 (12) TMI 1453 – CESTAT AHMEDABAD
4. FINDINGS & DISCUSSION:
4.1 The transaction of the applicant is verified and found that there are two supplies involved in the entire

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raised invoices towards their manufacture / supply and received the due consideration from the recipient. Therefore entry number 1 of Schedule I is the closest entry to the issue at hand. As the tools are supplied by the recipient to the applicant for the limited purpose of manufacture / supply of components, the activity does not amount to permanent transfer of the business asset of the recipient. Therefore, the activity of free supply of tools by the recipient to the applicant does not amount to supply as defined in Section 7 of the CGST Act 2017.
4.3 Now we proceed to examine the provisions of Section 15 of the CGST / KGST Act 2017 in order to address the question raised by the applicant.
Section 15(1) of the said Acts provides as follows:
“The value of a supply of goods or services or both shall be transaction value, which is the price actually paid or payable for the said supply of goods or services or both when the supplier and the recipient of the supply are not related and

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e else or the recipient could supply them free of cost. In case the applicant procures the tools from a third party, then they would incur a cost and the cost could be included in the value of taxable supply to the recipient. There is no scope of any dispute in this situation about the fact that the cost of the tools is an essential element to be included in the cost of the component finally supplied by the applicant. This is also because without the tools the final component could not have been manufactured. However, when the first or third situation prevails, then the applicant has not spent any amount in respect of the tools. Nevertheless the applicant could not have manufactured the components without the tool. Here the cost the tool is borne by the recipient of the supply whereas the same should have been borne by the applicant, as evident from the situation discussed above, (where the applicant procures the tool from a third party).
Therefore we are of the considered opinion tha

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Petromarine NDT Engineers Versus CGST, C.E & C. C-Indore
Service Tax
2018 (11) TMI 453 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 25-10-2018
Appeal No. E/52494/2018-EX (SM) – Final Order No. 53173/2018
Service Tax
Mr. Bijay Kumar, Member (Technical)
Shri Prashant Sukhla, Adv. for the appellant
Shri P.R. Gupta, DR. for the respondent
ORDER
Per: Bijay kumar
The appellant has filed this appeal against the impugned order passed by the Ld. Commissioner (Appeals), Indore, vide which he has upheld the order passed by the lower Adjudicating Authority vide Order-in-Original: 07/AC/ST/IND/2017-18 dated 13.11.2017.
2. The brief fact of the case is that the appellant is provider of service and it registered wi

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yment of service tax by the noticee. The appellant has not paid the interest as demanded by the Revenue and accordingly, they were visited with the Show Cause Notice No. V(ST)3-81/SCN/Petromarine/2016 dated 29/5/2017. This case was adjudicated and the amount was confirmed. The appellant was not successful in appeal before Commissioner (Appeal) and hence this appeal.
3. Ld. Advocate, on behalf of the appellant, submits that the demand is time barred as the Show Cause Notice has been issued for the period starting from 2009-2012 on 29/5/2017. Year wise calculation chart, for demand is not also appended with the Show Cause Notice. Accordingly, he said that the original Adjudicating Authority as well as Commissioner (Appeal) in the impugned or

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. The Appellant has also requested to void the interest. In this regard I find that there is no any provision to void the liability of interest in any circumstances. Therefore, no relief on this account can be granted to the Appellant. As such I hold that the confirmation of interest on payment of service tax after being pointed out by the Audit is justified”.
Accordingly he justified the impugned order.
4. I have considered the rival submissions made by both the sides and also perused the appeal records.
5. I find that in this case the Commissioner (Appeal), in the impugned order has not considered the aspect of limitation as demand is raised for the period from 2009 to 2012, vide the impugned Show Cause Notice on 29/1/2017. Thus the d

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HM LOGISTIC SOLUTIONS Versus UNION OF INDIA
GST
2018 (11) TMI 142 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 25-10-2018
R/SPECIAL CIVIL APPLICATION NO. 16571 of 2018
GST
MR AKIL KURESHI AND MR UMESH TRIVEDI, JJ.
For The Petitioner : KUNTAL A PARIKH (7757)
For The Respondent : MR PRANAV TRIVEDI, AGP (99)
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Draft amendment is allowed.
2. Petitioner is a transporter. The goods being transported by t

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The Commissioner of CGST & Central Excise Versus M/s. Twenty First Century Wire Rods Ltd.
Central Excise
2018 (10) TMI 1551 – BOMBAY HIGH COURT – TMI
BOMBAY HIGH COURT – HC
Dated:- 25-10-2018
NOTICE OF MOTION NO. 670 OF 2018 IN CENTRAL EXCISE APPEAL (L) NO. 140 OF 2016
Central Excise
M.S. SANKLECHA & RIYAZ I. CHAGLA, JJ.
Mr. Pradeep S. Jetly, a/w Mr. J.B. Mishra, for the Applicant/Appellant.  
1. Shri. Jetly, the learned Counsel appearing in support of the Motion, states that the Respondents have been served and undertakes to file Affidavit of Service within a week from today.
2. This Motion seeks condonation of 639 days delay in taking out this Motion to set aside the order dated 25th August 2016 passed by the Prothonotary & Senior Master rejecting the Appeal under the Rule 986 of the Bombay High Court (Original Side) Rules for non removal of the office objections.
3. We perused the Affidavit in Support of the Motion. The Affidavit in support states that

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s not absolve that the officers of the Revenue to keep themselves abreact of the proceedings in this Court and/or taking appropriate steps to appoint new advocate for the first panel. Not taking steps in the above regard is itself evidence of negligence on the part of the Revenue.
5. In fact, this Court in Commissioner of Income Tax Vs. Reliance Industries Limited [2017]84 Taxmann. Com 313 (Bombay) while dealing with a direct tax Appeal had made the following observations:
“8. We have found that if the number of appeals filed by the Revenue are approximately thousand per year or more, then, we expect the Revenue to appoint and depute responsible officials and to follow up the legal cases and matters in this Court. The officers cannot pass on the buck to some junior level employees or clerical staff. This is routinely happening inasmuch as the Departmental heads have not been attending the cases by taking a periodical review of the proceedings or appeals lodged in this Court. They han

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years the Revenue officials have not noticed the lodging, filing or pendency of an appeal, a conditional order of the Registry, then, it must set its own house in order by sacking and removing the delinquent and negligent officials or penalising them otherwise so as to sub-serve larger public interest. If they are found to be hand-in-glove with the assessee and adopt such tactics deliberately, then, we do not think that the Court is responsible for the same. The Registrar (O.S.) has been drawing up a list and notifying the appeals regularly and intimating the parties and their Advocates through the High Court website that they must attend to these cases or else all consequences including dismissal without adjudication on merit, will follow…..”  
The aforesaid observations apply equally to the present facts.
6. In the above view, we are not satisfied with the reasons set out in support of the Applicant to condone the delay as it evidences negligence on the part of the Revenue.

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Notification under section 51 read with section 1(3) to exempt post audit authorities under ministry or defense from TDS compliance under HGST Act, 2017 (H and E)
96/GST-2 Dated:- 25-10-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 25th October, 2018
No.96/GST-2.- In exercise of the powers conferred by sub-section (3) of section 1 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), read with section 51 of the Haryana Goods and Services Tax Act, 2017, the Governor of Haryana, on the recommendations of the Council, hereby makes the following further amendment in the Haryana Government, Excise and Taxation Department, notification No. 86/

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nt.
SANJEEV KAUSHAL,
Additional Chief Secretary to Government, Haryana,
Excise and Taxation Department.
ANNEXURE 'A'
CODE NUMBERS ALLOTTED TO
THE PRINCIPAL CONTROLLERS/CONTROLLERS OF DEFENCE ACCOUNTS
Sl. No.
Designation of Controller / Office
Code No.
1.
Controller of Defence Accounts, Patna
00
2.
Pr. Controller of Defence Accounts (Pensions), Allahabad
01
3.
Pr. Controller of Defence Accounts (Officers), Pune
02
4.
Controller of Defence Accounts, (Army), Meerut
03
5.
Pr. Controller of Defence Accounts, Southern Command, Pune
04
6.
Pr. Controller of Defence Accounts, Bangalore
05
7.
Pr. Controller of Defence Accounts, Western Command, Chandigarh
06
8.
Pr. Controller of Accounts (Factories), Kolkata
07
9.

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M/s Indian Potash Ltd. Versus Commissioner of Central GST, Meerut
Central Excise
2018 (10) TMI 1367 – CESTAT ALLAHABAD – 2019 (369) E.L.T. 742 (Tri. – All.)
CESTAT ALLAHABAD – AT
Dated:- 25-10-2018
E/70551/2018-EX[SM] – FINAL ORDER NO- 72484 / 2018
Central Excise
Smt. Archana Wadhwa, Member (Judicial)
Shri Rajesh Chhibber, Advocate for Appellant
Shri Pawan Kumar Singh, Supdt (AR), for Respondent
ORDER
Per: Archana Wadhwa
As per facts on record the appellants, who were engaged in the manufacture of V.P. Sugar and Molasses, availed the benefit of Cencat credit of duty paid on various raw materials during the month of December, 2014 and March, 2015. As per the objections raised by the audit, such availment was not pe

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notice dated 09.12.2016 proposing to deny the Cenvat credit availed by the appellant during the period December, 2014 to March, 2015. The appellant, during the course of adjudication took a categorical stand that prior to 01.09.2014, there was no restriction to avail the credit within the period of six months from the date of issuance of the invoices. Inasmuch as, in the present case the invoices in question were issued either in the year 2013 or in the first half of year 2014, the same would not be covered by such restriction created w.e.f. 01.09.2014, inasmuch as, the notification cannot be held to be retrospective. As regards the availment of credit in respect of capital goods, they contended that no such restriction was introduced for

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e Pvt. Ltd. Vs Commissioner of Central Excise, Pune-I vide Final Order No.A/85346/2018 dated 16.02.2018 has observed that Notification No.21/2014-CE(NT) dated 11.07.2014 should be applicable to those cases wherein the invoices were issued on or after 11.07.2014 for the reason that notification was not applicable to the invoices issued prior to the date of notification, therefore, at the time issuance of invoices no time limit was prescribed and limitation of six months cannot be made applicable.
As such, I find that the issue stands decided in favour of the assessee by the above referred decision of the Tribunal.
6. As regards the Cenvat credit in respect of capital goods, I find that the same was 50% remaining part of the total involved

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TRAN-1 Credit
Query (Issue) Started By: – DEEPAK SHARMA Dated:- 24-10-2018 Last Reply Date:- 25-10-2018 Goods and Services Tax – GST
Got 4 Replies
GST
A advertisement company audit of service tax is under process, the company were availing credit on input and were paying full rate of Service Tax. In audit officer raised question to payment of taxes under RCM on TPT and security service, the company agreed to its payment. However they wanted to claim it through TRAN-1. Is it possible today to take credit through TRAN-1, please suggest
Reply By Ganeshan Kalyani:
The Reply:
In my view, Tran1 due date is already passed. The Tran1 due date for special case where tran1 was submitted but not filed etc were given opportunity to file

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GST CREDIT
Query (Issue) Started By: – Mathew George Dated:- 24-10-2018 Last Reply Date:- 30-10-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Hi,
My client is a Travel agent(in kerala) who books Hotel and accommodation for his clients, The hotel may be located in the state (kerala) or out side (Tamilnadu) the state and they will charge CGST and SGST. Now the question is whether the travel agent can claim both CGST and SGST…?
Reply By SHIVKUMAR SHARMA:
The Reply:
GST Regis

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old car dealer eligibilty for composition dealer
Query (Issue) Started By: – satbir singhwahi Dated:- 24-10-2018 Last Reply Date:- 25-10-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Person dealing in old cars , can he opt for composition dealer and pay 1%, or normal dealer and with 18% on margin.Pls guide.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
In my view it can be do so if the turnover is within the threshold limit.
Reply By KASTURI SETHI:
The Reply:
I support th

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Refund of ITC in relation to Export of Goods without payment of tax
Query (Issue) Started By: – anuja bhandari Dated:- 24-10-2018 Last Reply Date:- 25-10-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dealer is in business of trading of Gaur Meal product, this item was taxable @ 5% GST before 15 Nov 2017 in GST. After 15 Nov 2017 vide notification Gaur Meal is at 0% GST. Dealer purchased gaur meal prior to 15 Nov 2017 and exported the same out of India in Dec 2017 without payme

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Casual taxable persons selling handicrafts are exempt from GST registration but must generate e-way bills for transport.
Notifications
GST
Exemption to a casual taxable person making taxable

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Job work/works contract
Query (Issue) Started By: – kishor kaushal Dated:- 24-10-2018 Last Reply Date:- 25-10-2018 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Sir
I want to know that I take spares & repair & maintenance for Machinery some party.
Parties are an unregistered dealer. Can I take under job work & under RCM.
Kindly confirm me.
Thanks & regards
Kishor Kumar Kaushal
Reply By Ganeshan Kalyani:
The Reply:
Job worker are to pay tax on job worker charges.
Disc

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NO ANTI-PROFITEERING BY SUBWAY FRANCHISEE
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 24-10-2018

In one of the recent order dated 27.09.2018 issued by National Anti-profiteering Authority (NAA) in the case of Jijrusha N. Bhattacharya v. N.P. Foods (Franchisee Subway India) (2018) 9 TMI 1763 (NAA), it has been ordered that there was no anti-profiteering involved on sale of Hara Bhara Kabab (product) sold by the subway franchisee.
In the instant case, the respondent was a franchisee of 'subway' engaged in supply of breads / sandwiches. The applicant filed a complaint that the Respondent had not passed on the benefit of reduction in the rate of GST in restaurant service, when he had purchased i.e., '6 Hara B

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confirmed in his report that the rate of GST on the restaurant service had been reduced from 18% to 5% with the condition that ITC on the goods and services used in supplying the service will not be allowed vide Notification No. 46/2017-Central Tax (Rate) dated 14.11.2017 with effect from 15.11.2017. The DGAP had also stated that on scrutiny of the GSTR-1, GSTR-3B and the ITC Register submitted by the Respondent, it was observed that ITC amounting to ₹ 13,01,759/- was available to the Respondent during the period from July, 2017 to November, 2017 which came to approximately 11.80% of the taxable value of the service amounting to ₹ 1,10,29,612/- supplied during the same period but when the tax was reduced from 18% to 5%, the said

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Key 8 suggestions on Annual Return Format – Form GSTR-9
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 24-10-2018

In terms of Section 44(1) of the CGST Act, 2017, every registered person, other than an Input Service Distributor, a person paying tax under Section 51 (TDS deductor) or Section 52 (TCS collector), a casual taxable person and a non-resident taxable person, shall furnish an Annual Return for every financial year on or before the 31st day of December following the end of such financial year. The Government vide Notification No. 39/2018 – Central Tax dated September 4, 2018 has notified the format of Annual Return Form GSTR-9 (for normal taxpayers) and Form GSTR-9A (for composition taxpayers).
Considering the complexity of Form GSTR-9 under the given time frame of 3 months for due date of 31st December, following suggestions are compiled by Mr. Bimal Jain, Chairman, Indirect Tax Committee, PHD Chamber of Commerce towards making Annual Return format si

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n-taxable supply”
Thus, when definition of exempt supply itself includes Nil rated supplies, separate mention of the same under Part E above will add to confusions.
* Clarity on meaning of non-GST supply – As seen supra that definition of exempt supply includes non-taxable supply i.e. a supply of goods or services or both which is not leviable to tax under this Act [Section 2(78) of the CGST Act, 2017], hence, scope of non-GST supplies is not understood. This confusion persists in current format of GSTR-3B as well which requires separate reporting of non-GST outward supplies apart from exempted outward supply, which includes non-taxable supplies, Nil rated supplies and exempted supply. Thus, clarity on items included in non-GST supplies is required.
II Table 6: No need for bifurcation of ITC into inputs, input services and capital goods
Table 6 of Form GSTR-9 while capturing details of ITC availed as declared in returns filed during the FY, also asks for details of such ITC on in

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available in initial period of GST introduction.
Further, in terms of Section 16(4) of the CGST Act, 2017, ITC in respect of invoices/ debit notes of a FY shall not be available after the due date of furnishing of return for September month following the end of financial year or furnishing of relevant annual return, whichever is earlier. In other words, taxpayers are required to complete the reconciliation process with their vendors latest by September 30, 2018 (Due date for filing GSTR 3B for the month of September 2018 is October 20, 2018), being the last day for claiming credit pertaining to the last FY.
* Technical glitches of GSTN portal – But it needs to be appreciated that owing to shortcomings of the GSTN portal, the envisaged system of ITC matching & mis-matching through Form GSTR-2 and GSTR-3 got indefinitely suspended and therefore, the matching mechanism could not be brought into action.
* Extension of due dates for filing GSTR-1 till October 31, 2018/ December 31, 20

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n 16(4) of the CGST Act, 2017 specifically refers to the return under Section 39 (GSTR-3) and the Annual Return but does not stipulate or refer to any return under Section 168 (GSTR-3B ). Thus, the last date for availing ITC of any invoice/debit note for a financial year, say 2017-18, would be the earlier of the due dates for filing the GSTR-3 for September 2018 and the Annual Return for the year 2017-18. Since, filing of GSTR-3 is suspended, the last date within which input tax credit for invoices/debit notes of 2017-18 can be taken is the date of filing of the Annual Return for 2017-18, i.e., 31st December 2018.
Suggestion(s):
* Extending date of ITC reconciliation from last date of September 30 – Considering the challenging task of completing reconciliation of ITC with vendors by September 30, 2018, the government may consider the case for extending this date of September 30. Else, suitable modification in Form GSTR-9 may be carried to allow ITC for invoices pertaining to FY 2017

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rsed during the FY and reclaimed in next FY
In terms of second proviso to Section 16(2) of the CGST Act, 2017, reversal of ITC is required to be made where the recipient fails to pay to the supplier the amount towards value of supply along with tax payable thereon. However, on the payment of consideration, ITC can be reclaimed. In case 180 days reversal happened in 2017-18 and reclaimed in 2018-19, how to disclose, disallow or reclaim such credit.
Suggestion(s):
* Clarity required for disclosure of ITC reversed but reclaimed in 2018-19 – It may happen that ITC reversal happened in 2017-18 and reclaimed in 2018-19. Clarity may be provided as how to disclose such credit.
VII Table 18: HSN wise summary of inward supplies should not be asked for
Table 18 of Form GSTR-9 requires the details of HSN wise summary of inward supplies received by the taxpayer. It may be noted that neither of the present return forms viz. Form GSTR-3B and GSTR-1 captures such details. Only Form GSTR-1 requir

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EOT Grab Cranes in Waste to Energy Plants Classified Under Sl. No 234, Schedule I with 5% IGST Rate.
Case-Laws
GST
Classification of goods – rate of GST – EOT Grab Cranes are integral part of the Waste to Energy Plants project for manufacturing and generation of end product of electricity and therefore the EOT Grab Cranes being used in waste to energy plant – covered under Sl. No 234 of Schedule I – liable to IGST @5%.
TMI Updates – Highlights, quick notes, marquee, annotation, news

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Inter-state transfers of rented, leased, or hired medium heavy-duty cranes are taxable under GST without usage rights transfer.
Case-Laws
GST
Supply or not – inter-state branch transfers – levy of GST – providing medium-sized heavy-duty cranes on rental/lease/ hire basis to its clients without transferring the right to use the cranes – the movement is a taxable supply – GST would be payable on the movement of both type of cranes i.e. tyre mounted cranes and crawler cranes.
TMI Updat

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Court to Reconsider Petitioners' Claim on Failed GST TRAN-1 Filing Due to Server Error, Input Tax Credit at Stake.
Case-Laws
GST
Rejection of petitioners’ request to receive their return in FORM GST TRAN-1 which would enable them to claim input tax credit for the tax paid prior to the introduction of GST – The impugned order does not deal with the petitioners’ claim of inability to file their return in FORM GST TRAN-1 on 27.12.2017 because of server error. – To be reconsidered afres

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Court Directs Petitioner to Submit Representation on GST Impact for Pre-July 1, 2017 Railways Contracts.
Case-Laws
GST
Implication of GST on the contracts between petitioners and Railways ent

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Seizure of Goods u/s 129(1) Deemed Illegal Due to Lack of Transaction Declaration Form, Penalty Inapplicable.
Case-Laws
GST
Seizure of goods u/s 129(1) – Transaction Declaration Form (T.D.F.) was not attached with the consignments – the seizure and penalty imposed upon the petitioners based on the notification dated 21.7.2017 issued under Rule 138 of the U.P.G.S.T. Act 2017, which was not applicable, is clearly illegal.
TMI Updates – Highlights, quick notes, marquee, annotation, new

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Seizure Order Invalidated: E-way Bill Not Mandatory Before March 31, 2018; Section 129(1) & 129(3) Set Aside.
Case-Laws
GST
Validity of Seizure Order u/s 129 (1) – goods not accompanied with E-way bill – Admittedly, till 31st March, 2018 it was not mandatory to download the E-way bill from the official portal – The order as passed on 25.3.2018 and the show cause notice issued u/s 129 (3) of the Act are hereby set aside
TMI Updates – Highlights, quick notes, marquee, annotation, news

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Goods and Vehicle Detained Over E-way Bill Issue; Discrepancy in Order Timing Raises Concerns of Malintent.
Case-Laws
GST
Detention of goods with vehicle – production of e-way bill – while passing the impugned order dated 27.03.2018 no time has been mentioned by the respondent no. 2 whereas while issuing notice/detention memo he has specifically mentioned the time. This clearly goes to show the ill intention on the part of the respondent no. 2.
TMI Updates – Highlights, quick notes,

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In Re: M/s. National Security Services
GST
2018 (12) TMI 228 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2019 (20) G. S. T. L. 457 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 24-10-2018
GST-ARA-58/2018-19/B-132
GST
SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER
PROCEEDINGS
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by NATIONAL SECURITY SERVICES, the applicant, seeking an advance ruling in respect of the following issue.
Whether the Exemption Notification No.12/2017- Central Tax (Rate) dated 28/06/2017 (Entry No. 3 of the Notfn.) is applicable to the applicant for the Pure services i.e. Security Services rendered to Pimpri Chinch wad Municipal

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Corporation. The Security Services are provided in form of providing Security guards to the sites of PCMC from where Water Supply is made to the city by PCMC, in other words we provide Security Services to Water Pump Houses, Purification Plants run by PCMC from where water supply is made to the city. Moreover, the Security Services are provided to Hospitals and Dispensaries run by PCMC. Also the Security Services are provided for Solid Waste Management, Slum Improvement undertaken by PCMC. Moreover the Security Services are also provided to PCMC in relation to Urban Planning including Town Planning, which is for Public Safety at large. All these Services are covered in article 243W of the Constitution as functions entrusted to Municipality. Consequently Sl. No. 3 of the Notification No. 12/2017 – Central Tax (Rate) dated 28/06/2017 as amended squarely applies in the case of applicant and the Security Services provided to PCMC in relation to afore said functions entrusted to PCMC are ex

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ities in relation to the functions entrusted to them under Article 243W of the Constitution of India.
The aforesaid Services being provided by the applicant are without any material and thereby the said Services are the Pure Services as contemplated by the aforesaid exemption notification.
The condition of the notification that Services should be provided to the Municipality is also satisfied by the applicant.
The next condition i.e. the Services should be in relation to the functions entrusted to the Municipalities under Article 243 W of the Constitution is also satisfied by the applicant.
In view of the aforesaid, the applicant is of the view that Security Services provided by them to PCMC are exempt from GST.
Additional submissions by applicant.
In this context our written submissions given during preliminary hearing held on 23/08/2018 may please be referred. The written submissions dated 21/08/2018 filed by the Deputy Commissioner, Div. III (Deccan) CGST Pune-II Commissioner

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n this regard, as opined by the department that we are providing Assistants to the Security Guards of PCMC for the security arrangements. Therefore the question/ issue involved is that, what are the exact duties being performed by the persons provided by us.
In this context we would like to clarify that, even though the concerned documents refer to the word 'Assistant, in fact what we are providing are the Security Guards. The reason behind using the word assistant (Madatnis) in the contract and other relevant documents is that the security guards provided by us are working under the overall supervision of the Security Guards, who are on the establishment of the PCMC. However the persons provided by us are performing the duties of Security Guards only and carry out the entire function of the security and also responsible for the same .
These facts are also evident from the duty list and functions which have been mentioned in 1 Annexure- A to the agreement between us and PCMC. The sai

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the situation like fire etc.
5) They are supposed to wear proper uniform and display their IDs on their shirts. In case of emergency they should be able to coordinate with Police, Fire Brigade and Hospitals by having updated telephone numbers of these organizations. In case of any untoward incident like theft etc. they are supposed to coordinate with the security department and also coordinate with police under the guidance of security department
6) They are supposed to work in three shifts or as and when required.
All these duties and responsibilities cast by PCMC by way of agreement on the guards provided by us indicate that the security guards provided by us are not mere assistants / helpers (Madatnis) because they are fully responsible for the security of the entire premises and also supposed to handle the emergency situation like fire, theft etc. and are to coordinate with important organization like police, fire brigade, hospitals etc. Only the thing is that they are suppos

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ovided by us.
The aforesaid facts are also evident from the clarification issued by PCMC in this regard. The said clarification is enclosed herewith for your ready reference. (E:1)
From the gist of the said clarification, it can be seen that the competent authority that is Assistant Commissioner (Security) PCMC, Pune-411018 has clarified that, as per Annexure -A of the agreement (Duty list Sl.No.02 to 12) even though the persons provided by us are working under the supervision and directions of the security guards who are on the establishment of PCMC, the persons provided by us are doing the security work in relation to urban planning and public safety at large.
Moreover in support of our contention that the persons provided by us are discharging the duties of security guards only, we hereby submit the photo copy of ID cards of 5.3/6.6 security guards issued by us being used by the persons provided by us for security work. These ID cards are displayed on the uniforms of the persons

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urban planning including town planning or any activity in relation to any function entrusted to Municipality under Article 243W of the constitution, is not tenable, as it is evident that the persons provided by us and security guards on the establishment of the PCMC form an entire security team and that the role of the persons provided by us is inseparable from entire security team as also can be seen from duty list and responsibilities cast on the persons provided by us by way of agreement (Annexure-A) to the  agreement). Therefore persons provided by us clearly provide the services in relation to activities in relation the functions entrusted to Municipality under Article 243W of the Constitution and thereby entitled for the benefit of Exemption Notification No.12/2017-Central Tax (Rate) dated 28/06/2017 (Entry No. 03 of the Notfn.). We are thus providing security services which are pure services in relation to the functions entrusted to Municipality (PCMC in this case) under ar

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rity guards or manpower services as contended by the department are exempt from GST under the aforesaid notification, since they are used in relation to functions entrusted to Municipality (PCMC) under article 243 W of the Constitution. We therefore request your honor to give the Advance Ruling accordingly.
We also request your honor that, in case any additional point is raised by the department to oppose the Said application, we may be given opportunity to present our say on the points raised by the department.
03. CONTENTION – AS PER THE CONCERNED OFFICER
The submission, as reproduced verbatim, could be seen thus-
Question on which advance ruling is required:
Whether Exemption Notification 12/2017-Central Tax (Rate) dt.28.06.2017 (Entry No. 3 of the Notification) is applicable to the applicant for the pure services i.e. Security Services rendered to Pimpri Chinchwad Municipal Corporation in relation to functions entrusted to Municipality under Article 243W of the constitution

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f Notification No.12/2017-Central Tax (Rate) 28.06.2017) is as under:
Sl.No.
Chapter, Section, Heading, Group or Service Code(Tariff)
Description of Services
Rate (percent.)
Condition
1.
Chapter 99
Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.
Nil
Nil
Article 243W of the Constitution reads as under:
243W. Powers, authority and responsibilities of Municipalities, etc Subject to the provisions of this Constitution, the Legislature of a State may, by law, endow
(a) the Municipalities with such powers and authority as may be necessary to enable them to function as institutions of self-gov

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s.
6. Public health, sanitation conservancy and solid waste management.
7. Fire services.
8. Urban forestry, protection of the environment and promotion of ecological aspects.
9. Safeguarding the interests of weaker sections of society, including the handicapped and mentally retarded.
10. Slum improvement and up gradation.
11. Urban poverty alleviation.
12. Provision of urban amenities and facilities such as parks, gardens, playgrounds.
13. Promotion of cultural, educational and aesthetic aspects.
14. Burials and burial grounds; cremations, cremation grounds and electric crematoriums.
15. Cattie pounds; prevention of cruelty to animals.
16. Vital statistics including registration of births and deaths.
17. Public amenities including street lighting, parking lots, bus stops and public conveniences.
18. Regulation of slaughter houses and tanneries.
In the opinion of this office, the services provided by M/s. National Security Services pertains to providing assi

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the applicant appeared and made contentions as per details given in their application. Jurisdictional Officer, Ms. Himani Dhamija Bhange Patil, Asstt. Commissioner, Division – III, Pune -II, CGST Commissionerate appeared and stated that they have already made written submissions.
05. OBSERVATIONS
We have gone through the facts of the case, documents on record and the submissions made by the applicant
The applicant has submitted that they have entered into an agreement with Pimpri Chinchwad Municipal Corporation (PCMC) to provide Security services to them. The Security Services are provided in form of providing Security guards; to Water Pump Houses, Purification Plants run by PCMC from where water supply is made to the city; to Hospitals and Dispensaries run by PCMC; for Solid Waste Management, Slum Improvement undertaken by PCMC; in relation to Urban Planning including Town Planning, which is for Public Safety at large. According to their submissions all these Services are covered

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MC eg. Tax Collection, Ward Offices, Water Supply & Workshop etc. Hence the services provided by the applicant pertaining to providing assistants to Security Guards of PCMC cannot be termed as Services in relation to Urban Planning including Town Planning or any activity in relation to any function entrusted to a Municipality under article 243W of the Constitution but can be termed as providing manpower services for the work of Security arrangements to various properties of PCMC. Therefore, the Exemption Notification 12/2017-Central Tax (Rate) dt.28.06.2017 (Entry No. 3 of the Notification) is not applicable to the Security Services rendered to Pimpri Chinchwad Municipal Corporation.
Vide further detailed submissions the applicant has stated that the security guards provided by them are working under the overall supervision of the Security Guards, who are on the establishment of the PCMC and they are carrying carry out the entire function of the security. They have also cited the duti

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on and directions of the security guards who are on the establishment of PCMC, such persons are doing the security work in relation to urban planning and public safety at large. Further they have submitted that even assuming that their services are termed as manpower services for the work of security arrangements to various properties of PCMC, still the services provided by them fell under the ambit of the Exemption Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017 (Entry No. 03 of the Notfn.).
We find that there is no doubt in anyone's mind that the personnel provided by the applicant to the PCMC are actually aiding and helping the security guards of PCMC The only question that needs to be looked into is Whether the activities of the applicant's personnel who are there to assist/help the security guards of PCMC can be equated with as being in relation to any function entrusted to a Municipality under article 243W of the Constitution?. If the answer is yes then it is Clear

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een from a reading of the said clause that exemption is extended to “Pure services… … .provided to … … … … … or local authority … … … by way of any activity in relation to any function entrusted to a … … … … … Municipality under article 243W of the Constitution.”
In the subject case the applicant is providing pure services (without the supply of goods), as submitted by them, to PCMC. We find that the said services are in relation to any functions entrusted to a Municipality under article 243W of the Constitution. The agreement between the applicant and PCMC very clearly states that the applicant shall provide assistants to the Security Guards of PCMC. The invoice raised by the applicant mentions services rendered as, “Being round the clock helper to security service Providing assistance to the Security Guards of PCMC is an activity in relation to various functions as enumerated above which have been entrusted to a Municipality under article 243W of the C

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IGST Export Refunds- extension in SBOO5 alternate mechanism and revised processing in certain cases,including disbursal of compensation Cess
33/2018 Dated:- 24-10-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
OFFICE OF THE COMMISSIONER OF CUSTOMS
CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009
Website: www.cochincustoms.gov.in
Control Room: 0484-2666422
E-mail: commr@cochincustoms.gov.in
Fax: 0484-2668468
Ph: 0484-2666861-64/774/776
Date: 24-10-208
TRADE NOTICE NO. 33/2018
Sub: IGST Export Refunds- extension in SBOO5 alternate mechanism and revised processing in certain cases,including disbursal of compensation Cess-reg.
Kind Attentio

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Providing various e-Filing facility to Taxpayers for smooth GST Compliance
29T of 2018 Dated:- 24-10-2018 Maharashtra SGST
GST – States
Office of the
Commissioner of State Tax
(GST), 8th Floor, GST Bhavan,
Mazgaon, Mumbai-400010.
Trade Circular
To,
No. JC (Nodal-I)/E-Helpdesk/Trade Circular/B3044 Mumbai. Dated24/10/18.
Trade Circular No. 29T of 2018.
Sub. Providing various e-filing facility to tax payers for smooth GST Compliance.
Gentlemen/ Sir/Madam,
In pursuance of ease of doing business and helping the tax payers to discharge various obligations in context to GST, Maharashtra State GST Department has established dedicated helpdesks in all State GST offices in the state for assisting taxpayers in e-filing of various applications/forms, namely-
1) Registration- Application for New Registration, Amendment and Cancellation.
2) Return – GST 3B, GSTR 1, GSTR 4, GSTR 5, GSTR 6, GSTR 7.
3) Payment- GST 3B related payments.
4) Refund- All types of refund applicatio

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Malegaon
GST Bhavan, Yash Kripa Building, Soygaon Market Road, Near M G Petrol Pump Malegaon 423203
13
Ahmednagar
Room No-8, Ground Floor, GST Bhavan, Near SBI & GPO Chowk, Ahmednagar-414001
Amravati
14
Akola
GST Bhavan, Neemwadi Bypass Road, Akola444001
15
Amravati
GST Bhavan, Revenue Commr.Off.Compound, Old By Pass Road, Amravati-444601
16
Khamgaon
GST Bhavan, Nandura Road, Khamgaon-444303
17
Washim
GST Bhavan, Pusad Naka, Turke Complex, Washim -444505
18
Yavatmal
GST Bhavan, Administrative Building, Collector Office Campux, Civil Lines, Yavatmal- 445001
Kolhapur
19
Kolhapur
GST Bhavan, Near SP Office, Kasaba Bawda Road, Kolhapur-416003
20
Oras
Main Administrative Building, A Block, First Floor, Oras-416812
21
Ratnagiri
GST Bhavan, Boarding Road, Ratnagiri.
22
Sangli
GST Bhavan, Chintamani Nagar, In Front Of Mahda Colony, Off Madhav Nagar Road, Sangli-416416
23
Satara
GST Bhavan, 178A, Raviwar Peth, Satara-415001
Nanded
24
Nanded
Goods And Serv

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37
Jalgaon
GST Bhavan, Rasik Marg, Opp. Hotel Royal Palace, Ganpati Nagar, Jalgaon – 425001
38
Dhule
GST Bhavan, Gopal Nagar, Jamnagiri Road, Dhu1e-424001
39
Nandurbar
GST Karyalaya, Indira Gandhi Shopping Complex, Girivihar Gate, Nandurbar.
Who can avail this facility
1. The facility can be availed by taxpayers and new applicants.
2. Only 2 applications will be entertained per person (Copy of PAN card will be taken and also noted in electronic format).
3. Dealer themselves can attend and take benefit of this facility upon production of valid ID proof of ownership (as a proprietor, partner or director etc.)
4. Every form requires different type of information. Detail description of form type wise required information (of all the columns) is given in attached Annexure. Dealer/ authorized person are requested to bring proper information in given format in a pen drive for smooth and quick uploading of relevant forms.
5. Any person of behalf of dealer can avail this facility

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s clarificatory in nature. If any member of the trade has any doubt, he may refer the matter to this office for further clarification.
Yours faithfully,
(Rajiv Jalota)
Commissioner of State Tax,
Maharashtra State, Mumbai
No. JC (Nodal- 1)/E-Helpdesk/Trade Circular/B-3044
Mumbai. Dated: 24/10/2018
Trade Circular No 29T of 2018
Annexure
Requirement For Filing Of GST Returns
GSTR 3B:
1. Turnover & Tax on outward and reverse charge inward supplies
2. Inter-state supplies.
3. Eligible ITC.
4. Exempt, nil and Non GST inward supplies.
GSTR 1:
Data should be in format as per given in latest Offline Tool Version at https://www.gst.gov.in/dounload/returns
GSTR 4 : Composition Dealers)
Data should be in format as per given in latest Offline Tool Version at https://www.gst.gov.in/quicklinks/downloads-utilities
GSTR 5 (Non- Resident Taxpayer)
Original Details
* 3 – Import of Goods – To add details of inputs/ capital goods received from overseas
* 5 – Outward Supplies Made

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ended B2C (Small) – To add details of amendments to outward supplies to unregistered persons
GSTR 6 (INPUT SERVICE DISTRUBUTOR):
Data should be in format as per given in latest Offline Tool Version at https://tutorialgst.gov.in/offiineutilities/returns/GSTR 6 Offline Utility.zip
Requirement for filing GST refund
1] Refund of Excess Balance in Electronic Cash Ledger –
Details of cash ledger.
2] Refund of ITC on Account of Exports without Payment of Tax:
1. Turnover of zero rated supply of goods and services.
2. Adjusted total turnover.
3. Net input tax credit.
3] Refund on Account of Supplies made to SEZ Unit/ SEZ Developer (Without Payment of Tax)
1. Turnover of zero rated supply of goods and services.
2. Adjusted total turnover.
3. Net input tax credit.
4] Refund of ITC accumulated due to Inverted Tax Structure (RFD-01A)
1. Turnover of inverted supply of goods.
2. Tax payable on such inverted rated supply of goods.
3. Adjusted total turnover.
4. Net input tax credit.

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F
Private Limited Company
Certificate of Incorporation
1 MB
JPEG, PDF
Public Limited Company,
Certificate of Incorporation
1 MB
JPEG, PDF
Society/Club/Trust/AOP;
Trust Deed; Registration Certificate; Any Proof substantiating Constitution
1 MB
JPEG, PDF
Government Department;
Any Proof substantiating Constitution
1 MB
JPEG, PDF
Public Sector Undertaking
Certificate of Incorporation
1 MB
JPEG, PDF
Unlimited Company
Certificate of Incorporation
1 MB
JPEG, PDF
Limited Liability Partnership
Certificate of Incorporation
1 MB
JPEG, PDF
Local Authority;
Any Proof substantiating Constitution
1 MB
JPEG, PDF
Statutory Body;
Any Proof substantiating Constitution
1 MB
JPEG, PDF
Foreign Company
Certificate for Establishment
1 MB
JPEG, PDF
Foreign Limited Liability Partnership
Certificate for Establishment
1 MB
JPEG, PDF
2. While filling the details of , you are required to attach Photograph for each records entered. Maximum file Size

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C (In case of no/ expired agreement)
AND any 1 attachment
Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document
4
Consent
Consent letter AND any 1 attachment
Consent letter AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document
5
Shared
Consent letter AND any 1 attachment
Consent letter AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document
6
Others
Legal ownership document
Legal ownership document
5. Documents Required for Bank Accounts
Documents Required
File Type
File Size
First page of Pass Book
JPEG, PDF
100 KB
Bank Statement
JPEG, PDF
100 KB
Cancelled Cheque
JPEG PDF
100 KB
Any document issued by Bank on this behalf.
JPEG, PDF
100 KB
[II] Documents Required for Application for Registration as Tax Deductor
Please keep the scann

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Board of
Directors/ Managing Committee and Acceptance letter
JPEG, PDF
100 KB
Letter of Authorization
JPEG, PDF
100 KB
4. Documents Required for Principal Place of Business:
Sr.
Nature of possession of remises
Minimum No. of attachments
Proof of Principal Place of Business
1
Own
Any 1 attachment
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document
2
Leased
Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement)
AND any 1 attachment
Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement AND
Property Tax Receipt OR Municipal Khata copy OR
Electricity bill copy OR Legal ownership document
3
Rented
Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement)
AND any 1 attachment
Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal owners

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(No Attachment required)
1MB
JPEG, PDF
Partnership;
Partnership Deed; Any Proof substantiating Constitution
1MB
JPEG, PDP
Hindu Undivided Family
Nil (No Attachment required)
1MB
JPEG, PDF
Private Limited Company
Certificate of Incorporation
1MB
JPEG, PDF
Public Limited Company
Certificate of Incorporation
1MB
JPEG, PDF
Society/Club/Trust/ AOP;
Trust Deed; Registration Certificate; Any Proof substantiating Constitution
1MB
JPEG, PDF
Government Department;
Any Proof substantiating Constitution
1MB
JPEG, PDF
Public Sector Undertaking
Certificate of Incorporation
1MB
JPEG, PDF
Unlimited Company;
Certificate of Incorporation
1MB
JPEG, PDF
Limited Liability Partnership
Certificate of Incorporation
1MB
JPEG, PDF
Local Authority;
Any Proof substantiating Constitution
1MB
JPEG, PDF
Statutory Body;
Any Proof Substantiating Constitution
1MB
JPEG2 PDF
Foreign Company
Certificate for Establishment
1MB
JPEG, PDF
Foreign Limited Liability Partnership

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nt
Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill Copy QR Legal ownership document
3
Rented
Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement)
AND any 1 attachment
Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement AND
Property Receipt OR Municipal Khata copy OR Electricity bill copy OR. Legal ownership document
4
Consent
Consent letter AND any I attachment
Consent letter AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document
5.
Shared
Consent letter AND any 1 attachment
Consent letter AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document
6
Others
Legal ownership document
Legal ownership document
[IV] Documents Required to Complete the Application for Enrolment of GSTP
1. Applicant who is filing the applicat

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opy OR Electricity bill copy OR Legal ownership document
4
Consent
Consent letter AND any 1 attachment
Consent letter AND
Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document
5
Shared
Consent fetter AND any 1 attachment
Consent letter AND
Property Tax Receipt, OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document
6
Others
Legal ownership document
Legal ownership document
3. Qualifying Degree: All the applicants except Retired Government Officials are required to attach the scanned copy of the Qualifying degree. Maximum file Size for attachment allowed is 1MB and File Type must be PDF / JPEG only. Multiple Documents uploads arc allowed.
4. In case of Government Officials, they are required to attach, "Pension certificate issued by AG officer Or LPC". Maximum file Size for attachment allowed is IMB and File Type must be PDF / JPEG only.
OTHER REQUIREMENTS
1. DSC is mandatory to all taxpayers e

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