Goods and Services Tax

The Jharkhand Goods and Services Tax (Eighth Amendment) Rules, 2018.
S.O. No. 71-39/2018-State Tax Dated:- 4-10-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT

Notification
4th October, 2018
Notification No. 39/2018-State Tax
S.O. No.71 Dated-4th October, 2018 In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Jharkhand Goods and Services Tax (Eighth Amendment) Rules, 2018.
(2) Save as otherwise provided, this notification shall be deemed to be effective from 4th September, 2018.
2. In the Jharkhand Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), in rule 22, in sub-rule (4), the following proviso shall be inserted, namely:-
“Provided that where the pers

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serted.
5. In the said rules, in rule 89, in sub-rule (4), for clause (E), the following clause shall be substituted, namely:-
'(E) “Adjusted Total Turnover” means the sum total of the value of-
(a) the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the turnover of services; and
(b) the turnover of zero-rated supply of services determined in terms of clause (D) above and non-zero-rated supply of services, excluding-
(i) the value of exempt supplies other than zero-rated supplies; and
(ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period.'.
6. In the said rules, with effect from the 23rd October, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:-
“(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have –
(a) received supplies on which the benefit of

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ated the 13th October, 2017.”.
7. In the said rules, in rule 138A, in sub-rule (1), after the proviso the following proviso shall be inserted, namely:-
“Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01.”.
8. In the said rules, for FORM GST REG-20, the following FORM shall be substituted, namely:-
“FORM GST REG-20
[See rule 22(4)]
Reference No. – Date –
To
Name
Address
GSTIN/UIN
Show Cause Notice No.
Date-
Order for dropping the proceedings for cancellation of registration
This has reference to your reply filed vide ARN – dated in response to the show cause notice referred to above. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated for the following reasons:
<>
or
The a

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b worker
Challan No.
Challan date
Description of goods
UQC
Quantity
Taxable value
Type of goods(Inputs/capital goods)
Rate of tax (%)
Central tax
State/UT tax
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
5. Details of inputs/capital goods received back from job worker or sent out from business place of job work
(A) Details of inputs/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes:
GSTIN/State of job worker if unregistered
Challan No. issued by job worker under which goods have been received back
Date of challan issued by job worker under which goods have been received back
Description of goods
UQC
Quantity
Original challan No. under which goods have been sent for job work
Original challan date under which goods have been sent for job work
Nature of job work done by job worker
Losses & wastes
UQC
Quantity
1
2*
3*
4
5
6
7*
8*
9
10
11
(B) Details of inputs / capital goods rece

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l challan no. under which goods have been sent for job work
Original challan date under which goods have been sent for job work
Nature of job work done by job worker
Losses & wastes
UQC
Quantity
1
2
3
4
5
6
7*
8*
9
10
11
Instructions:
1. Multiple entry of items for single challan may be filled.
2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table (B) are optional.
3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one correspondence between goods sent for job work and goods received back after job work is not possible.
6. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there from.
Signature
Name of
Place
Authorised Signatory ………
Date
Desi

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d supplies on which tax is to be paid on reverse charge basis
H
Sub-total (A to G above)
I
Credit Notes issued in respect of transactions specified in (B) to (E) above (-)
J
Debit Notes issued in respect of transactions specified in (B) to (E) above (+)
K
Supplies / tax declared through Amendments (+)
L
Supplies / tax reduced through Amendments (-)
M
Sub-total (I to L above)
N
Supplies and advances on which tax is to be paid (H + M) above
5
Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year
A
Zero rated supply (Export) without payment of tax
B
Supply to SEZs without payment of tax
C
Supplies on which tax is to be paid by the recipient on reverse charge basis
D
Exempted
E
Nil Rated
F
Non-GST supply
G
Sub-total (A to F above)
H
Credit Notes issued in respect of transactions specified in A to F above (-)
I
Debit Notes issued in respect of transactions specified in A to F above (+)
J
Supplies d

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(other than B above) on which tax is paid and ITC availed
Inputs
Capital Goods
Input Services
E
Import of goods (including supplies from SEZs)
Inputs
Capital Goods
F
Import of services (excluding inward supplies from SEZs)
G
Input Tax credit received from ISD
H
Amount of ITC reclaimed (other than B above) under the provisions of the Act
I
Sub-total (B to H above)
J
Difference (I – A above)
K
Transition Credit through TRAN-I (including revisions if any)
L
Transition Credit through TRAN-II
M
Any other ITC availed but not specified above
N
Sub-total (K to M above)
O
Total ITC availed (I+ N above)
7
Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year
A
As per Rule 37
B
As per Rule 39
C
As per Rule 42
D
As per Rule 43
E
As per section 17(5)
F
Reversal of TRAN-I credit
G
Reversal of TRAN-II credit
H
Other reversals (pl. specify)
I
Total ITC Reversed (A to H above)
J
Net ITC Available for Util

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Tax
Cess
Interest
Late fee
Penalty
Other
Pt. V
Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier
Description
Taxable Value
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
10
Supplies/tax declared through Amendments (+) (net of debit notes)
11
Supplies/tax reduced through Amendments (-) (net of credit notes)
12
Reversal of ITC availed during previous financial year
13
ITC availed for the previous financial year
14
Differential tax paid on account of declaration in 10 & 11 above
Description
Payable
Paid
1
2
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Pt.VI
Other Information
15
Particulars of Demands and Refunds
Details
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
Interest
Penalty
Late Fee/Others
1
2
3
4
5
A
Total Refund claimed
B
Total Refund sanctioned
C
Total Re

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mnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Signature
Name of Authorised Signatory
Designation / Status
Place
Date
Instructions: –
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UQC: Unit Quantity Code
c. HSN: Harmonized System of Nomenclature Code
2. The details for the period between July 2017 to March 2018 are to be provided in this return.
3. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. The details filled in Part II is a consolidation of all the supplies declared by the taxpayer in the returns filed during the financial year. The instructions to fill Part II are as follows:
Table No.
Instructions
4A
Agg

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sed for filling up these details.
4D
Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
4E
Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details.
4F
Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details.
4G
Aggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered persons, unregistered persons on which tax is levied on reverse charge basis. This shall also include aggregate value of all imp

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details.
5B
Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
5C
Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details.
5D,5E and 5F
Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling up these details. The value of “no supply” shall also be declared here.
5H
Aggregate value of credit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details.
5I
Aggregate value of debit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used fo

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RMGSTR-3B for the taxpayer would be auto-populated here.
6B
Aggregate value of input tax credit availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below.
6C
Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details.
6D

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used for filling up these details.
6H
Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here.
6J
The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero.
6K
Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here.
6L
Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here.
6M
Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC-01 and FORM ITC-02 in the financial year shall be declared here.
7A, 7B,7C, 7D, 7E,7F,7G and 7H
Details of input tax credit reversed due to ineligibil

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credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details.
8E & 8F
Aggregate value of the input tax credit which was available in FORM GSTR-2A(table 3 & 5 only) but not availed in any of the FORM GSTR-3B returns shall be declared here. The credit shall be classified as credit which was available and not availed or the credit was not availed as the same was ineligible. The sum total of both the rows should be equal to difference in 8D.
8G
Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here.
8H
The input tax credit as declared in Table 6E shall be auto-populated here.
8K
The total input tax credit which shall lapse

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, whichever is earlier shall be declared here.
12
Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year , whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.
13
Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details.
7. Part VI consists of details of other information. The instructions to fill Part VI are as follows:
Table No.
Instructions
15A,15B,15C and 15D
Aggregate value of refunds claimed, sanctioned, rejected

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Table 5 of FORM GSTR-3B may be used for filling up these details.
16B
Aggregate value of all deemed supplies from the principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the JGST Act shall be declared here.
16C
Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here.
17 & 18
Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above 1.50 Cr but upto 5.00 Cr and at four digits' level for taxpayers having annual turnover above 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR-1 may be use

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x
Integrated Tax
Cess
1
2
3
4
5
6
A
Inward supplies liable to reverse charge received from registered persons
B
Inward supplies liable to reverse charge received from unregistered persons
C
Import of services
D
Net Tax Payable on (A), (B) and (C) above
8
Details of other inward supplies as declared in returns filed during the financial year
A
Inward supplies from registered persons (other than 7A above)
B
Import of Goods
Pt.III
Details of tax paid as declared in returns filed during the financial year
9
Description
Total tax payable
Paid
1
2
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
Pt.IV
Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier
Description
Turnover
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
10
Supplies / tax (outward) declared through Amend

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x
Cess
1
2
3
4
5
A
Credit reversed on opting in the composition scheme (-)
B
Credit availed on opting out of the composition scheme (+)
17
Late fee payable and paid
Description
Payable
Paid
1
2
3
A
Central Tax
B
State Tax
Verification:
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Place
Date
Signature
Name of Authorised Signatory
Designation / Status
Instructions: –
1. The details for the period between July 2017 to March 2018 shall be provided in this return.
2. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows :
Table No.
Instructions
5
Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for

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these details.
7B
Aggregate value of all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
7C
Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details.
8A
Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details.
8B
Aggregate value of all goods imported during the financial year shall be declared here.
4. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for ex

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claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims.
15E, 15F and 15G
Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here.
16A
Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these deta

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The Jharkhand Goods and Services Tax (Tenth Amendment) Rules, 2018.
S.O. No.76-49/2018-State Tax Dated:- 4-10-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT

Notification
4th October, 2018
Notification No. 49/2018-State Tax
S.O. No-76 Dated- 5th October, 2018 In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Jharkhand Goods and Services Tax (Tenth Amendment) Rules, 2018.
(2) They shall come into force from 13th September, 2018.
2. In the FORMS to the Jharkhand Goods and Services Tax Rules, 2017, after FORM GSTR-9A, the following shall be inserted, namely:-
“FORM GSTR-9C
See rule 80(3)
PART – A – Reconciliation Statement
Pt. I
Basic Details
1
Financial Year
2
GSTIN
3A
Legal N

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-)
I
Unadjusted Advances at the beginning of the Financial Year
(-)
J
Credit notes accounted for in the audited Annual Financial Statement but are not permissible under GST
(-)
K
Adjustments on account of supply of goods by SEZ units to DTA Units
(-)
L
Turnover for the period under composition scheme
(-)
M
Adjustments in turnover under section 15 and rules thereunder
(+/-)
N
Adjustments in turnover due to foreign exchange fluctuations
(+/-)
O
Adjustments in turnover due to reasons not listed above
(+/-)
P
Annual turnover after adjustments as above
< Auto >
Q
Turnover as declared in Annual Return (GSTR9)
R
Un-Reconciled turnover (Q – P)
AT1
6
Reasons for Un – Reconciled difference in Annual Gross Turnover
A
B
C
Reason 1
<< Text >>
Reason 2
<< Text >>
Reason 3
<< Text >>
7
Reconciliation of Taxable Turnover
A
Annual turnover after adjustments (from 5P above)

B
Value of Exempted, Nil Rated, Non-GST supplies, No-Supply turnov

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-reconciled payment of amount
PT 1
10
Reasons for un-reconciled payment of amount
A
B
Reason 1
<< Text >>
Reason 2
<< Text >>
C
Reason 3
<< Text >>
11
Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above)
To be paid through Cash
Description
Taxable Value
Central tax
State tax/UT tax
Integrated tax
Cess, if applicable
1
2
3
4
5
6
5%
12%
18%
28%
3%
0.25%
0.10%
Interest
Late Fee
Penalty
Others (please specify)
Pt.
Reconciliation of Input Tax Credit (ITC)
IV
12
Reconciliation of Net Input Tax Credit (ITC)
A
ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts)
B
ITC booked in earlier Financial Years claimed in current Financial Year
(+)
C
ITC booked in current Financial Year to be claimed in subsequent Financial Years
(-)
D
ITC availed as per audited financial statements or books of a

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otal amount of eligible ITC availed
<>
S
ITC claimed in Annual Return (GSTR9)
T
Un-reconciled ITC
ITC 2
15
Reasons for un-reconciled difference in ITC
A
Reason 1
<< Text >>
B
C
Reason 2
<< Text >>
Reason 3
<< Text >>
16
Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above)
Description
Amount Payable
Central Tax
State/UT Tax
Integrated Tax
Cess
Interest
Penalty
Pt.V
Auditor's recommendation on additional Liability due to non-reconciliation
To be paid through Cash
Description
Value
Central tax
State tax/UT tax
Integrated tax
Cess, if applicable
1
2
3
4
5
6
5%
12%
18%
28%
3%
0.25%
0.10%
Input Tax Credit
Interest
Late Fee
Penalty
Any other amount paid for supplies not included in Annual Return (GSTR 9)
Erroneous refund to be paid back
Outstanding demands to be settled
Other (Pl. specify)
Verification:
I hereby solemnly affirm and declare that the information given herein above

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l Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows :-
Table No.
Instructions
5A
The turnover as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their GSTIN-wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States.
5B
Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting in the last financial year and was carried forward to the current financial year shall be declared here. In other

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STR-9)shall be declared here.
5F
Trade discounts which are accounted for in the audited Annual Financial Statement but on which GST was leviable(being not permissible) shall be declared here.
5G
Turnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here.
5H
Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable on such revenue in the same financial year shall be declared here.
5I
Value of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Annual Financial Statement shall be declared here.
5J
Aggregate value of credit notes which have been accounted for in the audited Annual Financial Statement but were not admissible under section 34 of the SGST Act shall be declared here.
5K
Aggregate value of all goods supplied by SEZs to DTA units for which the DTA units have f

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.
5O
Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here.
5Q
Annual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR 9).
6
Reasons for non-reconciliation between the annual turnover declared in the audited Annual Financial Statement and turnover as declared in the Annual Return (GSTR 9) shall be specified here.
7
The table provides for reconciliation of taxable turnover from the audited annual turnover after adjustments with the taxable turnover declared in annual return (GSTR-9).
7A
Annual turnover as derived in Table 5P above would be auto-populated here.
7B
Value of exempted, nil rated, non-GST and no-supply turnover shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any.
7C
Value

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ual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are as follows :-
Table No.
Instructions
9
The Table provides for reconciliation of tax paid as per reconciliation statement and amount of tax paid as declared in Annual Return (GSTR 9). Under the head labelled “RC”, supplies where tax was paid on reverse charge basis by the recipient (i.e. the person for whom reconciliation statement has been prepared) shall be declared.
9P
The total amount to be paid as per liability declared in Table 9A to 9O is auto populated here.
9Q
The amount payable as declared in Table 9 of the Annual Return (GSTR9) shall be declared here. It should also contain any differential tax paid on Table 10 or 11 of the Annual Return (GSTR9).
10
Reasons for non-reconciliation between payable / liability declared in Table 9P above and the amount payable in Table 9Q shall be specified here.
11
Any amount which is payable due to reasons specified under Table 6, 8 and 10 abov

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redit which was booked in earlier years but availed during Financial Year, 2017-18.
12C
Any ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here.
12D
ITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto-populated here.
12E
Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR-9) shall be declared here.
13
Reasons for non-reconciliation of ITC as per audited Annual Financial Statement or books of account (Table 12D) and the net ITC (Table-12E) availed in the Annual Return (GSTR-9) shall be specified here.
14
This Table is for reconciliation of ITC declared in the Annual Return (GSTR-9) against the expenses booked in the audited Annual Financial Statement or books of account. The various sub-heads specified

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non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table.
8. Towards, the end of the reconciliation statement taxpayers shall be given an option to pay their taxes as recommended by the auditor.
PART – B- CERTIFICATION
I. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit:
* I/we have examined the-
(a) balance sheet as on ………
(b) the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on ……., and
(c) the cash flow state

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llip;……………………….
3. (b) *I/we further report that, –
(A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to us.
(B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from*my/ our examination of the books.
(C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow Statement are *in agreement/not in agreement with the books of account maintained at the Principal place of business at ……………………and ** ……………………additional place of business with

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…………………………………………………………………………………
………………………………………
………………………………………
**(Signature and stamp/Seal of the Auditor)
Place: ……………
Name of the signatory …………………
Membership No………………
Date: ……………
Full address ………………………
II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up
by a person other than the person who had co

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;..…to ending on …….,
(c) the cash flow statement for the period beginning from ……..…to ending on ………, and
(d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account/income and expenditure account and balance sheet.
2. I/we report that the said registered person-
*has maintained the books of accounts, records and documents as required by the Jharkhand SGST Act, 2017 and the rules/notifications made/issued thereunder
*has not maintained the following accounts/records/documents as required by the Jharkhand SGST Act, 2017 and the rules/notifications made/issued thereunder:
1.
2.
3.
3. The documents required to be furnished under section 35 (5) of the SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the SGST Act is annexed herewith in Form No.GSTR-9C.
4. In *my/our opinion and to the best of *my/our information and according to examination of

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The Jharkhand Goods and Services Tax (Ninth Amendment) Rules, 2018.
S.O. No. 75-48/2018-State Tax Dated:- 4-10-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT

Notification
4th October, 2018
Notification No. 48/2018-State Tax
S.O. No-75 Dated- 5th October, 2018 In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Jharkhand Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Jharkhand Goods and Services Tax (Ninth Amendment) Rules, 2018.
(2) They shall come into force from 10th September, 2018.
2. In the Jhar

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Extend the furnish the period of details of outward supply of goods or services or both in FORM GSTR-1
S.O. No. 70-43/2018-State Tax Dated:- 4-10-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT

Notification
4th October, 2018
Notification No. 43/2018-State Tax
S.O. No.70 Dated- 4th October, 2018 In exercise of the powers conferred by section 148 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of –
(i) S.O. No. 132, dated 14th November, 2017 (State Tax) published in the Gazette of Jharkhand, Extraordinary; and
(ii) Notification No. 17/2018 – Central Tax dated 28th March, 2018 publis

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as mentioned below for furnishing the details of outward supply of goods or services or both.
2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Jharkhand Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
Sl. No.
Quarter for which details in FORM GSTR-1 are furnished
Time period for furnishing details in FORM GSTR-1
(1)
(2)
(3)
1
July – September, 2017
31st October, 2018
2
October – December, 2017
31st October, 2018
3
January – March, 2018
31st October, 2018
4
April – June, 2018
31st October, 2

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STR-1 to be filed for the quarters from July, 2017 to September, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – State Tax dated 21st August, 2018 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 58, dated the 21st August, 2018, shall be furnished electronically through the common portal, on or before the 31st day of December, 2018;
3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2017 to March, 2019 shall be subsequently notified in the Official Gazette.
[File.No Va Kar / GST / 03/ 2018]
By the order

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JAY CHEMICAL INDUSTRIES LIMITED Versus UNION OF INDIA
GST
2018 (10) TMI 348 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 4-10-2018
R/SPECIAL CIVIL APPLICATION NO. 10828 of 2018
GST
MR AKIL KURESHI AND MR B.N. KARIA, JJ.
For The Petitioner (s) : MR. VISHAL J DAVE (6515)
For The Petitioner (s) : NIPUN SINGHVI (9653) And MR ANKIT SHAH (6371)
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Learned counsel for the petitioners stated at the outset t

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COMMISSIONER, CGST AND CENTRAL EXCISE Versus DEEP CONSTRUCTION CO.
Central Excise
2018 (10) TMI 320 – GUJARAT HIGH COURT – 2019 (365) E.L.T. 37 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 4-10-2018
R/TAX APPEAL NO. 320 of 2018
Central Excise
MR AKIL KURESHI AND MR B.N. KARIA, JJ.
For The Petitioner(s) : MR ANKIT SHAH (6371)
For The Respondent(s) : NOTICE SERVED BY DS (5)
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. This appeal is filed by the department challenging the judgment of the Income Tax Appellate Tribunal dated 26.07.2017. Short ground raised by the Revenue in this appeal is that, the question paused before the Tribunal was penalty exceeding Rs. 50 lakhs. In terms of section 35D(3) of Central Exc

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hold that the penalty evaded to tax is required to be imposed on the assessee. The counsel for the appellant is thus correct in pointing out that the valuation of the penalty under dispute was more than Rs. 50 lakhs. Section 35D of the Central Excise Act, 1944, pertains to procedure of Appellate Tribunal. Subsection (3) of section 35D provides the President or any member of the Appellate Tribunal authorized in this behalf by the President may, sitting singly, dispose of any case which has been alloted to the Bench of which he is a member where( a)in any disputed case, other than a case where the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment is in issue or is

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Implementation of Tax Deduction at Source (TDS) under GST-reg.
F.No. 8/B/10(2)/HRD/EMC/2017 Dated:- 4-10-2018 Clarifications / Instructions / Orders
GST
Government of India
Ministry of Finance, Department of Revenue
Directorate General of Human Resources Development
Indirect Taxes & Customs
IRCON Building, West Wing, Ground Floor,
Plot No. C-4, District Centre, Saket,
New Delhi-110017
F.No. 8/B/10(2)/HRD/EMC/2017
Dated: .4.10.2018
To
All Budgetary Authorities under CBIC
Sir/Madam,
Subject: Implementation of Tax Deduction at Source (TDS) under GST-reg.
Please refer to this office letter of even no. dated 27.09.2018 (alongwith prescribed Performa) seeking report on number of DDOs registered under GSTIN registration under

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ST, Chennai
PCCGST, Delhi
CCGST, Guwahati
CCGST, Hyderabad
10 CCGST, Jaipur
PCCGST, Kolkata
GST
Reports
Satus
Remarks
Received
Received
Received
Received
12 PCCGST, Lucknow
Received
CCGST, Meerut
14 PCCGST, Mumbai
15 CCGST, Nagpur
16 CCGST, Panchkula
CCGST, Pune
CCGST, Ranchi
19 CCGST, Thiruvananthapuram
20 CCGST, Vadodara
-ས ད ༠༠-༧༠-ཌ ཋ ཋ1༅ ཋ ཋབསྡུ ཀྶ རྨམྨཾ ནི སོ སོ&ནིངྐ་ཆཋནི མ ནི
CCGST, Visakhapatnam
22 DG, Goods & Services Tax, Delhi
23 DG, Tax Payer Service
Pr.CCA (Central Excise), Delhi
DG,

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GST Overhaul: Streamlined Processes and Compliance Updates Aim to Boost Economy and Simplify Tax Structure Nationwide.
News
GST
GST – CONCEPT & STATUS (Updated as on 01st October 2018)

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Factory Construction for Indian Railways Subsidiary Classified as Works Contract; 9% GST Rate Applies.
Case-Laws
GST
Construction Services – Construction of factory for Madhepura Electric Locomotive Pvt. Ltd. which subsidiary of Indian Railways – The nature of activity undertaking by the applicant is Works Contract – However, the work completed by the applicant company cannot be held to be Resale/supply to railway company – the rate of GST applicable will be at 9%.
TMI Updates – Hig

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Availed IGST Credit One Month prior
Query (Issue) Started By: – Bhavana Phulsundar Dated:- 3-10-2018 Last Reply Date:- 5-10-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Sir
We paid IGST on Import. Ideally i should claim IGST as input in a month of bill of Entry i e Oct 17. I Wrongly claim it in the month of Sept 17. I filed return Till Sept 17. Oct Return is still to be submitted. What remedy is available for. Should i adjust it in next month Credit (Claim that much less cre

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GST ON AIR/OCEAN EXPORTS FREIGHT
Query (Issue) Started By: – CS.RAJESH AUDITHYAN Dated:- 3-10-2018 Last Reply Date:- 5-10-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear sirs
as per GST notification 14/2018 there was NIL GST on air/ocean Exports freight till 30.09.18 what is the status after 01.10.18 ? still NIL GST or any amendment took place ? kindly update if possible with relevant notfn. number / dt pl
With rgds
Rajesh A
Reply By Yash Jain:
The Reply:
Dear Sir,
T

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TDS under GST
Query (Issue) Started By: – Durga Prasad Dated:- 3-10-2018 Last Reply Date:- 5-10-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir,
Please Explain TDS Applicability for the Following Queries
1. Advance Amount Which is paid prior to 1 Oct for a Contract pertaining to on or after 1 Oct
2. Amount paid by way of Book Adjustments
3. If Out of Consideration say 10 Lakhs 9 Lakhs was received before 1 oct and balance was received on or after 1 Oct. Whether TDS shall be deducted on the 1 Lakh if Yes, then why we are deducting the TDS though it doesn't exceed threshold limit.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
TDS under GST is to be done by only Government authorities. Whether you are comi

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How GST change the whole process
Query (Issue) Started By: – yash raletta Dated:- 3-10-2018 Last Reply Date:- 5-10-2018 Goods and Services Tax – GST
Got 2 Replies
GST
GST is an indirect tax levied by the government on the supply of goods and services. This tax law is not limited to any particular state and the main point is it removes the cascading effect. Want to know more do visit GST.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
The friends in this forum have already knowledg

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GST – CONCEPT & STATUS (Updated as on 01st October 2018)
GST
Dated:- 3-10-2018

GOODS AND SERVICE TAX (GST)
CONCEPT & STATUS
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (CBIC)
DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
GOVERNMENT OF INDIA
AS ON 1st OCTOBER, 2018
The uniform system of taxation, which, with a few exceptions of no great consequence, takes place in all the different parts of the United Kingdom of Great Britain, leaves the interior commerce of the country, the inland and coasting trade, almost entirely free. The inland trade is almost perfectly free, and the greater part of goods may be carried from one end of the kingdom to the other, without requiring any permit or let-pass, without being subject to question, visit, or examination from the revenue officers. ……This freedom of interior commerce, the effect of uniformity of the system of taxation, is perhaps one of the principal causes of the prosperity of Great Britain; every great country being nec

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INDIRECT TAXATION IN INDIA BEFORE GST :
2.1 Article 265 of the Constitution of India provides that no tax shall be levied or collected except by authority of law. As per Article 246 of the Constitution, Parliament has exclusive powers to make laws in respect of matters given in Union List (List I of the Seventh Schedule) and State Government has the exclusive jurisdiction to legislate on the matters containing in State List (List II of the Seventh Schedule). In respect of the matters contained in Concurrent List (List III of the Seventh Schedule), both the Central Government and State Governments have concurrent powers to legislate.
2.2 Before advent of GST, the most important sources of indirect tax revenue for the Union were customs duty (entry 83 of Union List), central excise duty (entry 84 of Union List), and service tax (entry 97 of Union List). Although entry 92C was inserted in the Union List of the Seventh Schedule of the Constitution by the Constitution (Eighty-eighth Amen

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nion.
3. HISTORICAL EVOLUTION OF INDIRECT TAXATION IN POSTINDEPENDENCE INDIA TILL GST:
3.1 In post-Independence period, central excise duty was levied on a few commodities which were in the nature of raw materials and intermediate inputs, and consumer goods were outside the net by and large. The first set of reform was suggested by the Taxation Enquiry Commission (1953-54) under the chairmanship of Dr. John Matthai. The Commission recommended that sales tax should be used specifically by the States as a source of revenue with Union governments' intervention allowed generally only in case of inter-State sales. It also recommended levy of a tax on inter-State sales subject to a ceiling of 1%, which the States would administer and also retain the revenue.
3.2 The power to levy tax on sale and purchase of goods in the course of inter-State trade and commerce was assigned to the Union by the Constitution (Sixth Amendment) Act, 1956. By mid-1970s, central excise duty was extended to m

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7.
3.4 The next wave of reform in indirect tax sphere came with the New Economic Policy of 1991. The Tax Reforms Committee under the chairmanship of Prof. Raja J Chelliah was appointed in 1991. This Committee recommended broadening of the tax base by taxing services and pruning exemptions, consolidation and lowering of rates, extension of MODVAT on all inputs including capital goods. It suggested that reform of tax structure must have to be accompanied by a reform of tax administration, if complete benefits were to be derived from the tax reforms. Many of the recommendations of the Chelliah Committee were implemented. In 1999-2000, tax rates were merged in three rates, with additional rates on a few luxury goods. In 2000-01, three rates were merged into one rate called Central Value Added Tax (CENVAT). A few commodities were subjected to special excise duty.
3.5 Taxation of services by the Union was introduced in 1994 bringing in its ambit only three services, namely general insuranc

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commodities in different States. Rates of sales tax were more than ten in some States and these varied for the same commodity in different States. Inter-state sales were subjected to levy of Central Sales Tax. As this tax was appropriated by the exporting State credit was not allowed by the dealer in the importing State. This resulted into exportation of tax from richer to poorer states and also cascading of taxes. Interestingly, States had power of taxation over services from the very beginning. States levied tax on advertisements, luxuries, entertainments, amusements, betting and gambling.
3.7 A report, titled “Reform of Domestic Trade Taxes in India”, on reforming indirect taxes, especially State sales tax, by National Institute of Public Finance and Policy under the leadership of Dr. Amaresh Bagchi, was prepared in 1994. This Report prepared the ground for implementation of VAT in States. Some of the key recommendations were; replacing sales tax by VAT by moving over to a multista

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ttee of State Finance Ministers (EC). Haryana was the first State to implement VAT, in 2003. In 2005, VAT was implemented in most of the states. Uttar Pradesh was the last State to implement VAT, from 1st January, 2008.
4. INTERNATIONAL PERSPECTIVES ON GST / VAT:
4.1 VAT and GST are used inter-changeably as the latter denotes comprehensiveness of VAT by coverage of goods and services. France was the first country to implement VAT, in 1954. Presently, more than 160 countries have implemented GST / VAT in some form or the other. The most popular form of VAT is where taxes paid on inputs are allowed to be adjusted in the liability at the output. The VAT or GST regime in practice varies from one country to another in terms of its technical aspects like 'definition of supply', 'extent of coverage of goods and services', 'treatment of exemptions and zero rating' etc. However, at a broader level, it has one common principle, it is a destination based consumption tax. From economic point of

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d federal GST and others have not. Provinces which administer their taxes separately are called 'nonparticipating provinces', whereas provinces which have teamed up with the Federal Government for tax administration are called 'participating provinces'.
4.3 The rate of GST varies across countries. While Malaysia has a lower rate of 6% (Malaysia though scrapped GST in 2018 due to popular uproar against it), Hungary has one of the highest rate of 27%. Australia levies GST at the rate of 10% whereas Canada has multiple rate slabs. The average rate of VAT across the EU is around 19.5%.
5. NEED FOR GST IN INDIA:
5.1 The introduction of CENVAT removed to a great extent cascading burden by expanding the coverage of credit for all inputs, including capital goods. CENVAT scheme later also allowed credit of services and the basket of inputs, capital goods and input services could be used for payment of both central excise duty and service tax. Similarly, the introduction of VAT in the States

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consumption taxes that tax should accrue to the jurisdiction where consumption takes place. Despite remarkable harmonization in VAT regimes under the auspices of the EC, the national market was fragmented with too many obstacles in free movement of goods necessitated by procedural requirement under VAT and CST.
5.4 In the constitutional scheme, taxation powers on goods was with Central Government but it was limited upto the stage of manufacture and production while States have powers to tax sale and purchase of goods. Centre had powers to tax services and States also had powers to tax certain services specified in clause (29A) of Article 366 of the Constitution. This sort of division of taxing powers created a grey zone which led to legal disputes. Determination of what constitutes a goods or service is difficult because in modern complex system of production, a product is normally a mixture of goods and services.
5.5 As can be seen from the previous paragraphs, India moved towards v

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t that GST would be introduced with effect from April 1, 2010 and that the EC, on his request, would work with the Central Government to prepare a road map for introduction of GST in India. After this announcement, the EC decided to set up a Joint Working Group in May 10, 2007, with the then Adviser to the Union Finance Minister and Member-Secretary of the Empowered Committee as its Co-conveners and four Joint Secretaries of the Department of Revenue of Union Finance Ministry and all Finance Secretaries of the States as its members. This Joint Working Group got itself divided into three Sub-Groups and had several rounds of internal discussions as well as interaction with experts and representatives of Chambers of Commerce & Industry. On the basis of these discussions and interaction, the Sub-Groups submitted their reports which were then integrated and consolidated into the report of Joint Working Group (November 19, 2007).
6.3 This report was discussed in detail in the meeting of the

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. Based on discussions within the EC and between the EC and the Central Government, the EC released its First Discussion Paper (FDP) on GST in November, 2009. This spelled out the features of the proposed GST and has formed the basis for discussion between the Centre and the States.
7. CHALLENGES IN DESIGNING GST:
7.1 In the discussion that preceded amendment in the Constitution for GST, there were a number of thorny issues that required resolution and agreement between Central Government and State Governments. Implementing a tax reform as vast as GST in a diverse country like India required the reconciliation of interests of various States with that of the Centre. Some of the challenging issues, addressed in the run up to GST, were the following:
7.2 Origin-based versus Destination-based taxation: GST is a destination based consumption tax. Under destination based taxation, tax accrues to the destination place where consumption of the goods or services takes place. The existing VAT

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in the hands of the residents of that jurisdiction. Spending of this income on consumer goods expands the sales tax base of the producing states and thereby contributes to their revenues. In fact, to the extent that consumer expenditures are dependent on the level of income of the residents of a State, it is the producing States that stand to gain the most in additional sales tax revenues (even under the destination basis of consumption taxes) from increased export output.
7.3 Rate Structure and Compensation: There was uncertainty about gains in revenue after implementation of GST. Though attempts were made to estimate a revenue neutral rate, nonetheless it remains an estimate only. It was difficult to estimate accurately as to how much the States will gain from tax on services and how much they will lose on account of removal of cascading effect and phasing out of CST. In view of this, States asked for compensation during the first five years of implementation of GST.
7.3.1 A Commi

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ould be 40%.
7.4 Dispute Settlement: A harmonized system of taxation necessarily required that all stakeholders stick to the decisions taken by the supreme body, which was later constituted as the Goods and Services Tax Council (the Council). However, the possibility of departure from the recommendations of such body cannot be completely ruled out. Any departure would definitely affect other stakeholders and in such circumstances there must be a statutory body to which affected parties may approach for dispute resolution. The nature of such dispute resolution body was a bone of contention. Under the Constitution (One Hundred Fifteenth Amendment) Bill, 2011, a Goods and Services Tax Dispute Settlement Authority was to be constituted for this purpose. This body was judicial in nature. The proposed constitution of this Authority was challenged because it's powers would override the supremacy of the Parliament and the State Legislatures. The Constitution (One Hundred Twenty Second Amendme

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Central Government has also retained its power to tax tobacco and tobacco products, though these are also under GST. Thus, to ensure smooth transition and provide fiscal buffer to States, it was agreed to keep alcohol completely out of the ambit of GST.
8. CONSTITUTIONAL AMENDMENT:
8.1 As explained above, unification of Central VAT and State VAT was possible in form of a dual levy under the constitutional scheme. Power of taxation is assigned to either Union or States subject-wise under Schedule VII of the Constitution. While the Centre is empowered to tax goods upto the production or manufacturing stage, the States have the power to tax goods at distribution stage. The Union can tax services using residuary powers but States could not. Under a unified Goods and Services Tax scheme, both should have power to tax the complete supply chain from production to distribution, and both goods and services. The scheme of the Constitution did not provide for any concurrent taxing powers to th

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e submitted its Report on the Bill on 22nd July, 2015. The Bill with certain amendments was finally passed in the Rajya Sabha and thereafter by Lok Sabha in August, 2016. Further the bill was ratified by required number of States and received assent of the President on 8th September, 2016 and has since been enacted as Constitution (101st Amendment) Act, 2016 w.e.f. 16th September, 2016.
8.4 The important changes introduced in the Constitution by the 101st Amendment Act are the following:
* Insertion of new article 246A which makes enabling provisions for the Union and States with respect to the GST legislation. It further specifies that Parliament has exclusive power to make laws with respect to GST on inter-State supplies.
* Article 268A of the Constitution has been omitted. The said article empowered the Government of India to levy taxes on services. As tax on services has been brought under GST, such a provision was no longer required.
* Article 269A has been inserted which p

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ouncil.
* Article 366 has been amended to exclude alcoholic liquor for human consumption from the ambit of GST, and services have been defined.
* Article 368 has been amended to provide for a special procedure which requires the ratification of the Bill by the legislatures of not less than one half of the States in addition to the method of voting provided for amendment of the Constitution. Thus, any modification in GST Council shall also require the ratification by the legislatures of one half of the States.
* Entries in List I and List II have been either substituted or omitted to restrict power to tax goods or services specified in these Lists or to take away powers to tax goods and services which have been subsumed in GST.
* Parliament shall, by law, on the recommendation of the Goods and Services Tax Council, provide for compensation to the States for loss of revenue arising on account of implementation of the goods and services tax for five years.
* In case of petroleum

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t of turnover below which the goods and services may be exempted from GST;
* the rates including floor rates with bands of GST;
* any special rate or rates for a specified period to raise additional resources during any natural calamity or disaster;
* special provision with respect to the North- East States, J&K, Himachal Pradesh and Uttarakhand; and
* any other matter relating to the GST, as the Council may decide.
9.2 The Council shall recommend the date on which the goods and services tax be levied on petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel. While discharging the functions conferred by this article, the Goods and Services Tax Council shall be guided by the need for a harmonized structure of goods and services tax and for the development of a harmonized national market for goods and services.
9.3 One half of the total number of Members of the Goods and Services Tax Council shall constitute the quorum

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tion threshold shall be Rs. 1 crore. As decided in the 23rd meeting of the Council, this limit shall be raised to Rs. 1.5 crore after necessary amendments in the Act. Composition scheme shall not be available to inter- State suppliers, service providers (except restaurant service) and specified category of manufacturers. For special category States (except J&K and Uttarakhand) enumerated in article 279A of the Constitution, threshold exemption limit has been fixed at Rs. 75 lakh.
(iii) Existing tax incentive schemes of Central or State governments may be continued by respective government by way of reimbursement through budgetary route. The schemes, in the present form, would not continue in GST. Further, 50% exemption of the CGST portion will be provided to CSD (Defense Canteens).
(iv) Recommending GST laws, namely CGST Law, UTGST Law, IGST Law, SGST Law and GST Compensation Law paving the way for implementation of GST.
(v) In order to ensure single interface, all administrative co

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been recommended.
(x) The following classes of taxpayers shall be exempted from obtaining registration:
* Suppliers of services, having turnover upto Rs. 20 lakhs, making inter State supplies;
* Suppliers of services, having turnover upto Rs. 20 lakhs, making supplies through e-commerce platforms.
(xi) The reverse charge mechanism under sub-section (4) of section 9 of the CGST Act, 2017 and under sub-section (4) of section 5 of the IGST Act, 2017 has been suspended till 30.09.2019.
(xii) There shall be no requirement on payment of tax on advance received for supply of goods by all taxpayers.
(xiii) Supply from GTA to unregistered persons has been exempted from tax.
(xiv) TDS/TCS provisions to be implemented from 01.10.2018.
(xv) E-Wallet Scheme shall be introduced for exporters from 01.04.2019 and till then relief for exporters shall be given in form of broadly existing practice.
(xvi) All taxpayers are required to file return FORM GSTR-3B & pay tax on monthly basis.
(xvii)

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017 has been waived. The amount of late fee already paid but subsequently waived off shall be re-credited to the Electronic Cash Ledger of registered person under “Tax” head instead of “Fee” head.
(xxi) From October 2017 onwards, the amount of late fee for late filing of GSTR-3B payable by a registered person is as follows:
* whose tax liability for that month was 'NIL' will be Rs. 20/- per day instead of Rs. 200/- per day;
* whose tax liability for that month was not 'NIL' will be Rs. 50/- per day instead of Rs. 200/- per day.
(xxi) Facility has been introduced for manual filing of refund application.
(xxii) Supply of services to Nepal and Bhutan shall be exempted from GST even if payment has not been received in foreign convertible currency – such suppliers shall be eligible for input tax credit.
(xxiii) Centralized UIN shall be issued to every Foreign Diplomatic Mission / UN Organization by the Central Government.
(xxiv) Rate of interest on delayed payments and delayed refu

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the assent of the Hon'ble President of India on 29.08.2018, as the Central Goods and Services Tax (Amendment) Act, 2018, the Integrated Goods and Services Tax (Amendment) Act, 2018, the Union Territory Goods and Services Tax (Amendment) Act, 2018 and the Goods and Services Tax (Compensation to States) Amendment Act, 2018, respectively. The major amendments brought about by these Acts are as below:
 (i) Upper limit of turnover for opting for composition scheme to be raised from Rs. 1 crore to Rs. 1.5 crore. Present limit of turnover can now be raised on the recommendations of the Council.
(ii) Composition dealers to be allowed to supply services (other than restaurant services), for up to a value not exceeding 10% of turnover in the preceding financial year, or Rs. 5 lakhs, whichever is higher.
(iii) Levy of GST on reverse charge mechanism on receipt of supplies from unregistered suppliers, to be applicable to only specified goods in case of certain notified classes of registere

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goods to any person before clearance for home consumption; and
(c) Supply of goods in case of high sea sales.
(ix) Scope of input tax credit is being widened, and it would now be made available in respect of the following:
(a) Most of the activities or transactions specified in Schedule III;
(b) Motor vehicles for transportation of persons having seating capacity of more than thirteen (including driver), vessels and aircraft
(c) Services of general insurance, repair and maintenance in respect of motor vehicles, vessels and aircraft on which credit is available; and
(d) Goods or services which are obligatory for an employer to provide to its employees, under any law for the time being in force
(x) Registered persons may issue consolidated credit/debit notes in respect of multiple invoices issued in a Financial Year.
(xi) Amount of pre-deposit payable for filing of appeal before the Appellate Authority and the Appellate Tribunal to be capped at Rs. 25 Crores and Rs. 50 Crores res

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n ad hoc basis and this amount shall be adjusted against the amount finally apportioned.
(xviii) Fifty per cent of such amount, as may be recommended by the Council, which remains unutilised in the Compensation Fund, at any point of time in any financial year during the transition period shall be transferred to the Consolidated Fund of India as the share of Centre, and the balance fifty per cent. shall be distributed amongst the States in the ratio of their base year revenue.
(xix) In case of shortfall in the amount collected in the Fund against the requirement of compensation to be released for any two months' period, fifty per cent. of the same, but not exceeding the total amount transferred to the Centre and the States as recommended by the Council, shall be recovered from the Centre and the balance fifty per cent. from the States in the ratio of their base year revenue.
In order to ensure that the changes in the Centre and the State GST laws are brought into force simultaneously

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e “UPLOAD – LOCK – PAY” for most tax payers.
(iv) Taxpayers would have facility to create his profile based on nature of supplies made and received. The fields of information which a taxpayer would be shown and would be required to fill in the return would depend on his profile.
 (v) NIL return filers (no purchase and no sale) shall be given facility to file return by sending SMS.
(vi) There shall be quarterly filing of return for the small taxpayers having turnover below Rs. 5 Cr as an optional facility. Quarterly return shall be similar to main return with monthly payment facility but for two kinds of registered persons – small traders making only B2C supply or making B2B + B2C supply. For such taxpayers, simplified returns have been designed called Sahaj and Sugam. In these returns details of information required to be filled is lesser than that in the regular return.
(vii) The new return design provides facility for amendment of invoice and also other details filed in the

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ed on all taxable intra-State supplies.
10.2 The IGST Model: Inter-State supply of goods or services shall be subjected to integrated GST (Integrated tax / IGST). The IGST model is a unique contribution of India in the field of VAT. The IGST Model envisages that Centre would levy IGST (Integrated Goods and Service Tax) which would be CGST plus SGST on all inter-State supply of goods or services or both. The inter-State supplier will pay IGST on value addition after adjusting available credit of IGST, CGST, and SGST on his purchases. The Exporting State will transfer to the Centre the credit of SGST used in payment of IGST. The person based in the destination State will claim credit of IGST while discharging his output tax liability in his own State. The Centre will transfer to the importing State the credit of IGST used in payment of SGST. The relevant information will also be submitted to the Central Agency which will act as a clearing house mechanism, verify the claims and inform th

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to compensate States for any revenue loss on account of implementation of GST. The list of goods and services in case of which reverse charge would be applicable has also been notified.
10.4 Compensation to States: The Goods and Services Tax (Compensation to States) Act, 2017 provides for compensation to the States for the loss of revenue arising on account of implementation of the goods and services tax. Compensation will be provided to a State for a period of five years from the date on which the State brings its SGST Act into force. For the purpose of calculating the compensation amount in any financial year, year 2015-16 will be assumed to be the base year, for calculating the revenue to be protected. The growth rate of revenue for a State during the five-year period is assumed be 14% per annum. The base year tax revenue consists of the states' tax revenues from: (i) state Value Added Tax (VAT), (ii) central sales tax, (iii) entry tax, octroi, local body tax, (iv) taxes on luxurie

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te supplies last being NCT of Delhi where it was introduced w.e.f. 16th June, 2018.
10.6 Anti-Profiteering Mechanism: Implementation of GST in many countries was coupled with increase in inflation and the prices of the commodities. This happened in spite of the availability of the tax credit. This was happening because the supplier was not passing on the benefit to the consumer and thereby indulging in illegal profiteering. Any reduction in rate of tax or the benefit of increased input tax credit should have been passed on to the recipient by way of commensurate reduction in prices.
10.6.1 National Anti-profiteering Authority (NAPA) has been constituted under GST by the Central Government to examine the complaints of non-passing the benefit of reduced tax incidence. The Authority shall cease to exist after the expiry of two years from the date on which the Chairman enters upon his office unless the Council recommends otherwise.
10.6.2 The Authority may determine whether any reductio

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shold exemption limit in case of six more special category States. The amendment shall be effective from a date to be notified in the future. The benefit of threshold exemption is not available in inter-State supplies of goods.
10.9 Composition Scheme: An optional composition scheme (i.e. to pay tax at a flat rate on turnover without credits) is available to small taxpayers (including to manufacturers other than specified category of manufacturers and service providers) having an annual turnover of up to Rs. 1 crore (Rs. 75 lakh for special category States (except J&K and Uttarakhand) enumerated in article 279A of the Constitution). This limit has been raised to Rs. 1.5 crore after necessary amendments in the GST Acts. The amendment shall be effective from a date to be notified in the future.
10.10 Zero rated Supplies: Export of goods and services are zero rated. Supplies to SEZs developers and SEZ units are also zero-rated. The benefit of zero rating can be taken either with payment

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ferred by Centre to the destination State. Further the SGST portion of IGST collected on B2C supplies would also be transferred by Centre to the destination State. The transfer of funds would be carried out on the basis of information contained in the returns filed by the taxpayers.
10.13 Modes of Payment: Various modes of payment of tax available to the taxpayer including internet banking, debit/ credit card and National Electronic Funds Transfer (NEFT) / Real Time Gross Settlement (RTGS).
10.14 Tax Deduction at Source: Obligation on certain persons including government departments, local authorities and government agencies, who are recipients of supply, to deduct tax at the rate of 1% from the payment made or credited to the supplier where total value of supply, under a contract, exceeds two lakh and fifty thousand rupees. The provision for TDS has been operationalized wef 01st October 2018.
10.15 Refunds: Refund of tax to be sought by taxpayer or by any other person who has borne

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annual return or from the date of erroneous refund for raising demand for short-payment or non-payment of tax or erroneous refund and its adjudication in case of fraud, suppression or willful mis-statement.
10.18 Recovery of Arrears: Arrears of tax to be recovered using various modes including detaining and sale of goods, movable and immovable property of defaulting taxable person.
10.19 Appellate Tribunal: Goods and Services Tax Appellate Tribunal would be constituted by the Central Government for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority. States would adopt the provisions relating to Tribunal in respective SGST Act.
10.20 Advance Ruling Authority: Advance Ruling Authority would be constituted by States in order to enable the taxpayer to seek a binding clarity on taxation matters from the department. Centre would adopt such authority under CGST Act.
10.21 Transitional Provisions: Elaborate transitional provisions have been pr

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(Compensation to States) Act were passed by the Parliament and since been notified on 12th April, 2017. All the other States (except J&K) and Union territories with legislature have passed their respective SGST Acts. The economic integration of India was completed on 8th July, 2017 when the State of J&K also passed the SGST Act and the Central Government also subsequently extended the CGST Act to J&K.
11.2. In its 28th meeting held in New Delhi on 21.07.2018, the GST Council recommended certain amendments in the CGST Act, IGST Act, UTGST Act and the GST (Compensation to States) Act. These amendments have been passed by Parliament and have been enacted, after receiving the assent of the Hon'ble President of India on 29.08.2018, as the Central Goods and Services Tax (Amendment) Act, 2018, the Integrated Goods and Services Tax (Amendment) Act, 2018, the Union Territory Goods and Services Tax (Amendment) Act, 2018 and the Goods and Services Tax (Compensation to States) Amendment Act, 201

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s, and extension of last dates for filling up various forms, etc.
12. ROLE OF CBIC:
12.1 CBIC is playing an active role in the drafting of GST law and procedures, particularly the CGST and IGST law, which will be exclusive domain of the Centre. This apart, the CBIC has prepared itself for meeting the implementation challenges, which are quite formidable. The number of taxpayers has gone up significantly. The existing IT infrastructure of CBIC has been suitably scaled up to handle such large volumes of data. Based on the legal provisions and procedure for GST, the content of work-flow software such as ACES (Automated Central Excise & Service Tax) would require re-engineering. The name of IT project of CBIC under GST is 'SAKSHAM' involving a total project value of Rs. 2,256 crores.
12.2 Augmentation of human resources would be necessary to handle large taxpayers' base in GST scattered across the length and breadth of the country. Capacity building, particularly in the field of Account

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ion of GST. It had set up the Feedback and Action Room which monitored the GST implementation challenges faced by the taxpayer and act as an active interface between the taxpayer and the Government.
13. GOODS & SERVICES TAX NETWORK:
13.1 Goods and Services Tax Network (GSTN) has been set up by the Government as a private company under erstwhile Section 25 of the Companies Act, 1956. GSTN would provide three front end services to the taxpayers namely registration, payment and return. Besides providing these services to the taxpayers, GSTN would be developing back-end IT modules for 27 States who have opted for the same. Infosys has been appointed as Managed Service Provider (MSP). GSTN has selected 73 IT, ITeS and financial technology companies and 1 Commissioner of Commercial Taxes (CCT, Karnataka), to be called GST Suvidha Providers (GSPs). GSPs would develop applications to be used by taxpayers for interacting with the GSTN. The diagram below shows the work distribution under GST.

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access the data. Data can be accessed by audit authorities as per law. No other entity can have any access to data available with GSTN.
14. GST: A GAME CHANGER FOR INDIAN ECONOMY:
14.1 GST will have a multiplier effect on the economy with benefits accruing to various sectors as discussed below.
14.2 Benefits to the exporters: The subsuming of major Central and State taxes in GST, complete and comprehensive setoff of input goods and services and phasing out of Central Sales Tax (CST) would reduce the cost of locally manufactured goods and services. This will increase the competitiveness of Indian goods and services in the international market and give boost to Indian exports. The uniformity in tax rates and procedures across the country will also go a long way in reducing the compliance cost.
14.3 Benefits to small traders and entrepreneurs: GST has increased the threshold for GST registration for small businesses. Those units having aggregate annual turnover more than Rs. 20 lakhs

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nefits for common consumers: With the introduction of GST, the cascading effects of CENVAT, State VAT and service tax will be more comprehensively removed with a continuous chain of set-off from the producer's point to the retailer's point than what was possible under the prevailing CENVAT and VAT regime. Certain major Central and State taxes will also be subsumed in GST and CST will be phased out. Other things remaining the same, the burden of tax on goods would, in general, fall under GST and that would benefit the consumers.
14.6 Promote “Make in India”: GST will help to create a unified common national market for India, giving a boost to foreign investment and “Make in India” campaign. It will prevent cascading of taxes and make products cheaper, thus boosting aggregate demand. It will result in harmonization of laws, procedures and rates of tax. It will boost export and manufacturing activity, generate more employment and thus increase GDP with gainful employment leading to subst

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resent governing our indirect tax system will lead to simplification and uniformity. Reduction in compliance costs as multiple record-keeping for a variety of taxes will not be needed, therefore, lesser investment of resources and manpower in maintaining records. It will result in simplified and automated procedures for various processes such as registration, returns, refunds, tax payments. All interaction shall be through the common GSTN portal, therefore, less public interface between the taxpayer and the tax administration. It will improve environment of compliance as all returns to be filed online, input credits to be verified online, encouraging more paper trail of transactions. Common procedures for registration of taxpayers, refund of taxes, uniform formats of tax return, common tax base, common system of classification of goods and services will lend greater certainty to taxation system.
15. EXPERIENCE OF REGISTRATION & RETURN FILING:
15.1 Registration & Returns Snapshot:
S

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;73,09,982
16.
No. of 3(B) returns filed for April, 2018
 72,53,427
17.
No. of 3(B) returns filed for May, 2018
 73,11,460
18.
No. of 3(B) returns filed for June, 2018
 72,94,078
19.
No. of 3(B) returns filed for July, 2018
 71,61,080
20.
No. of 3(B) returns filed for August, 2018
66,65,464
21.
No. of GSTR 1 returns filed for July, 2017
 58,59,007
22.
No. of GSTR 1 returns filed for August, 2017
23,96,415
23.
No. of GSTR 1 returns filed for September, 2017
 64,57,830
24.
No. of GSTR 1 returns filed for October, 2017
 24,49,611
25.
No. of GSTR 1 returns filed for November, 2017
 24,69,650
26.
No. of GSTR 1 returns filed for December, 2017
64,00,495
27.
No. of GSTR 1 returns filed for January, 2018
24,13,439
28.
No. of GSTR 1 returns filed for February, 2018
 23,89,232
29.
No. of GSTR 1 returns filed for March, 2018
 62,38,263
30.
No. of GSTR 1 returns filed for April, 2018
 23,91,538
31.

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y with the new regime and IT systems, legal challenges, return filing and reconciliations, passing on transition credit. Lack of robust IT infrastructure and system delays makes compliance difficult for the taxpayers. Many of the processes in the GST are new for small and medium enterprises in particular, who were not used to regular and online filing of returns and other formalities.
16.2 Based on the feedback received from businesses, consumers and taxpayers from across the country, attempt has been made to incorporate suggestions and reduce problems through short-term as well as long-term solutions. After rectifying system glitches, E-way bill for inter-State movement of goods has been successfully implemented from 1st April 2018. As regards intra-State supplies, option was given to States to choose any date on or before 3rd June, 2018. All States have notified e-way bill rules for intra-State supplies last being NCT of Delhi where it was introduced w.e.f. 16th June, 2018.
16.3 NA

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TDS & TCS provision in GST W.e.f 1 Oct 2018
By: – Sandeep Rawat
Goods and Services Tax – GST
Dated:- 3-10-2018

TDS & TCS provision in GST wef 1 Oct 2018
Deduction, registration, compliance, challenges
The GST law requires TDS to be deducted by certain specified Government bodies/ PSUs, where the total value of supply, under a contract, exceeds ₹ 2,50,000.
After the GST regime gained momentum, the government decided to introduce TDS and TCS provisions. The GST law requires TDS to be deducted by certain specified government bodies/ PSUs, where the total value of supply, under a contract, exceeds ₹ 2,50,000.
The recipient of supply i.e. the TDS Deductor is obligated to deduct 2% (1% CGST + 1% SGST) from the payment made or credited for taxable goods or services or both. The aim to bring this provision is to keep a watch on tax evasion and leakages to the extent possible.
The sudden but delayed implementation of TDS provisions from 1 st October 2018 has p

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ems to indicate TDS is not to be deducted on inter-State supplies (irrespective of the location of supplier/ place of supply/ location of recipient).
Although the understanding in the FAQ seems to be incorrect, the Department is yet to clarify this position or make the relevant changes to the law. Till then, it remains unclear whether TDS is to be deducted on inter-State supplies.
*TDS on inter-unit transactions:*
The transactions between two registrations of a same company (even without any consideration) are taxable under GST. As per the provision under TDS, deduction is to be made on payment made or credited to the supplier.
Different companies follow different practices with respect to the compensation mechanisms between its units. In such cases, TDS provisions may pose significant accounting and legal challenges.
*Contract value or supply value?*
The TDS provision specifies that the tax is to be deducted where the total value of such supply, under a contract, exceeds 2.5 lak

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lar clarifications have not been issued and have been a concern for companies.
*Compulsory registration for deductors:*
Persons who are required to deduct tax are required to obtain registration (whether or not registered separately). The provision does not address the situation where a person is operating through multiple places of business in one State. It remains unanswered whether such a person would require separate registration for each place of business to comply with the compulsory registration provision or a single registration for the entire State would be enough.
*Additional compliance burden:*
In addition to legal issues, the business would be required to prepare themselves for certain compliance requirements. Over and above the existing returns, the person deducting the tax would also be required to file GSTR-7 for furnishing the details of tax deducted.vinay
The Deductor would also be required to furnish to the Deductee (supplier of goods or services) a TDS certifica

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In Re: Leena Power Tech Engineers Pvt. Ltd.
GST
2018 (12) TMI 591 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2019 (20) G. S. T. L. 309 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 3-10-2018
GST-ARA-51/2018-19/B-124
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 LEENA POWER TECH ENGINEERS PVT LTD, the applicant, seeking an advance ruling in respect of the following ISSUE..
1. Whether CIDCO is covered under the definition of the term 'Government Entity' as per Notification No. 31/2017-Central Tax (Rate) dated 13 October 2017?
2. If CIDCO falls under the definition of Government Ent

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he question(s) raised
1. The Applicant, M/s. Leena Powertech Engineers Private Limited (hereinafter referred to as the 'Applicant' or Company') is a company engaged in the business of Electrification projects, undertaking development of power supply infrastructure with various Government Entities.
2. City and Industrial Development Corporation of Maharashtra Limited ('CIDCO'), a 100% Government of Maharashtra owned Public sector Undertaking, is incorporated on 17th March 1970 under company's act 1956 as a Company having CIN – U9999MH1970SGC014574, registered Company limited by shares and as a State Government Company. Copy of the document from the Ministry of Corporate Affairs mentioning details about CIDCO is attached herewith for your reference.
3. CIDCO had invited a bid / tender for Power Supply Infrastructure Development work at various places in Navi Mumbai, including Ulwe. The contract involves composite activities of supply of material, laying of power cables, erection of th

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under supporting documents section.
16. Statement containing the applicant's interpretation of law and/or facts, as the case may be, in respect of the aforesaid question(s) (i.e. applicant's view point and submissions on issues on which the advance ruling is sought).
Statement containing the applicant's interpretation of law and/or facts, as the case may be, in respect of the aforesaid question(s) (i.e. applicant's view point and submissions on issues on which the advance ruling is sought).
A. CIDCO is covered under the definition of “Government Entity” vide Notification No.31/2017 – Central Tax (Rate) 13th October 2017
1. Without prejudice to the facts of the case, it is submitted that CIDCO shall be covered under the definition of the term Government Entity.
2. The term Government Entity is defined in the Notification No. 31/2017 – Central Tax (Rate) dated 13 October 2017. The relevant portion of the definition is reproduced below:
“Government Entity” means an authority or a bo

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esolve the problems of urban congestion in Bombay City. The development of these areas will also have to be integrated with the development of an industrial base in Maharashtra for exporting industries. With the growing support that the Central Government is giving to export oriented industries, the contemplated new town development in the above area will not only provide relief to Bombay City but will also accelerate the promotion of industries in the State and open out and speed up industrial development of the Konkan Region. Decongestion of industrial and office concentration in Bombay has now become an urgent problem and the proposed development of the above new township, if undertaken quickly, could save the situation even now from getting out of control. The projects is of such a character that involves planning and development of all sectors including commerce, trade, housing, etc. to combine into a well-balanced and well-planned township.
After careful consideration of the rel

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iary company, which would act as an agent of Government for the development of the areas with a view to secure the above objectives.
The subsidiary company will in due course be notified as New Town Development Authority under the Maharashtra Regional and Town Planning Act.
The subsidiary company will work under the control and supervision of the State Government in the General Administration Department.
By and order and in the name of the Governor of Maharashtra.”
b. Govt. of Maharashtra Notification dt. 20.3.1971, reproduced verbatim :
URBAN DEVELOPMENT. PUBLIC HEALTH AND HOUSING DEPARTMENT Sachivalaya. Bombay, 20the March 1971
Maharashtra Regional Planning and Planning Act, 1966
No. RPB. 1171-18124-1-W-
Whereas, the State Government is satisfied that it is expedient in public interest that the said area should be developed as a site for the proposed new town:
Now, therefore, in exercise of the powers conferred by sub-section (1) of section 113 of the said Act, the Governme

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ndustrial and Investment Corporation of Maharashtra, a company owned and controlled by the State is at present equipped with the machinery for undertaking and completing the work involved speedily in developing any area as a new town.
Now, therefore in exercise of the power conferred by the sub-section(3A) of section 113 of Maharashtra Regional and Town Planning Act, 1966 (Mah. XXXVII of 1966), the Government of Maharashtra hereby declares the said subsidiary company to be the New Town Development Authority for the area comprised in the Site of New Bombay.
By order and in the name of the Governor of Maharashtra.”
C. Govt. of Maharashtra Resolution dt. 24.1.1972, reproduced verbatim:
General Administration Department
Sachivalaya, Bombay, 24th January, 1972
Resolution No. CID-2072-U
Read: Government Resolution, Industries and Labour Department No. IDL-5770/IND-I, Dated 18th March, 1970
RESOLUTION:
Government has decided to entrust to the City and Industrial Development Corporat

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e items referred to in sub-para(1) above, inclusive of administrative expenses thereon, plus agency remuneration at Rs, 3.00 lacs, for the year ended 31st March, 1971 to be increased each year by Rs. 1.00 lacs, subject to a maximum of Rs. 5.00 lacs for any one year, before remitting the remained to the Government.
3) The expenditure incurred by the Government on the acquisition of such lands should be treated as Government's own capital outlay and debited to the appropriate head of account and such lands on acquisition shall vest in the Corporation establishing New Bombay.
4) The Corporation may make “On Account Advance Payment” to Government from the proceeds of land disposal to meet Government expenditure on capital outlayon account of payment of compensation for land acquisition for New Bombay.
5) Such “On Account Advance Payment” made by the Corporation should be adjusted in due course.
This Resolution issues with concurrence of the Finance Department vide its unofficial re

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t, Government of Maharashtra (holding 1 share)
7.
Shri. Samadhan Khatkale, Desk Officer, Urban Development Department, Government of Maharashtra (holding 1 share)
8.
Shri. Vinayak S. Chavan, Desk Officer, Urban Development Department, Government of Maharashtra (holding 1 share)
6. Further the broad objects of CIDCO are enumerated below:
a. To resolve the problems of urban congestion in Bombay city.; to attract Some of Bombay's population and absorb immigrants who would otherwise come to Bombay;
b. To reduce traffic congestion and burden on Bombay's physical infrastructure such as road transport, mass rapid transportation system
C. To provide physical and social services which would raise living standards and reduce disparities in the amenities available to different sections of the society;
d. To provide an environment which permits the citizens of the proposed new city to live fuller and richer life, free of physical and social tensions commonly associated with urban living;

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mitted that the contract undertaken by the applicant for CIDCO is eligible for 12% GST (CGST 6% + SGST 6%).
2. The relevant extract of the notification no. 31/2017 is reproduced below:
Particulars
Rate of Tax
Conditions
vi) Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of-
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(b) a structure meant predominantly for use as (i)an educational, (ii) a clinical, or(iii) an art or cultural establishment; or
(c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017
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The contract u

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aken is attached herewith for your reference.
5. Given this, the contract undertaken by the Applicant is covered by the term 'Original Works' to qualify for the impugned notification.
The Original Works are meant predominantly for use other than Commerce, Industry, Business or Profession
6. It is submitted that the original works established and constructed by the Applicant are meant predominantly for use other than Commerce, Industry, Business or Profession.
7. It is reiterated and emphasized that CIDCO is a Public Sector Undertaking incorporated as a Company to undertake functions entrusted by the State Government. Further, the basic function of CIDCO is to undertake town planning and development of areas so designated.
8. The supply of electricity to any human settlement township, city or district is a basic infrastructure essential for creation of such township. Given this such activity of establishing power supply networks by CIDCO is for creation of a new town for rehabilita

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” because in the instant case, it is the State Government which has authorized the assessee to perform the development projects at Navi Mumbai, Vasai, Virar, Waluj and such other places.
40. We cannot agree with the argument of the DR that there is no document which has drawn out the Agent-Principal relationship, because the very first Resolution dated 18th March, 1970 mention in para no. 2 that “…………… which would act as an “agent” of Government for the development of the areas with a view to secure the above objective”, and in para no. 3 of this Resolution clearly say, “The subsidiary company will work under the control and supervision of the State Government in the General Administrative Department”. In our opinion, the first Resolution itself makes it clear that the assessee is to be an agent, but functions as an arm of the State Government, because, if the assessee can only work under the control and supervision of the State Government, meaning thereby that the assessee

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g to MR&TP Act, 1966, the machinery sections, i.e. sections 113 & 113A talk of appointment of Development Authority and Local Authority and accordingly, through various Resolutions, in compliance of these sections, MR&TP Act has appointed the assessee as the Development Authority for development to new townships and Local Authorities for streamlining the functions of already existing towns like Aurangabad, Nashik, Nagpur etc. This, itself shows that the assessee is acting totally on behalf of the Government. Another distinguishing feature that can be seen in that as soon as the “Project” is complete, the project gets handed back to the State, i.e. when there is a development project, as per phases, and in the case of local authority, as and when the authorizing committee is satisfied, the reins are transferred to the municipal boards, from whom, the project was taken over, as we have seen from Resolution no. 10375 dated 06/08/2010.
43. In tune with these observations, read with secti

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ed by the Applicant is meant predominantly for use other than commerce, Industry, Business or profession so as to qualify for 12% GSI' rate as per Notification No. 24/2017 – Central Tax (Rate) dated 21 September 2017 read with Notification NO. 31/ 2017 – Central Tax (Rate) dated 13 October 2017.
11. Alternatively, it is also submitted that the impugned contracts undertaken by the Applicant for CIDCO are meant for the residential location demarcated by CIDCO. For instance, the Power Supply Infrastructure Development work at R & R (Resettlement & Rehabilitation) Pockets under NMIA (Navi Mumbai International Airport) Projects, Navi Mumbai (Work Order No. CIDCO/EE(Elect-AP)/AP-001/2017/172 dated 21 June 2017] is for the Project Affected People of the Navi Mumbai International Airport Project.
12. Similarly, the following projects are also undertaken for the residential locations of the respective nodes viz„
a. Development of power supply infrastructure distribution network includi

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Entity' as per Notification No. 31/2017 – Central Tax (Rate) dated 13 October 2017
Query
2. If CIDCO falls under the definition of Government Entity, Then Kindly also Clarify Whether the tax rate of 12% (CGST 6% + SGST 6%) is applicable to the contract entered into by the Applicant with CIDCO, in pursuance of Notification No. 24/2017 – Central Tax (Rate) dated 21 September 2017 read with Notification No. 31/2017 – Central Tax (Rate) dated 13 October 2017?
Response
Yes, the contracts undertaken by the Applicant shall be covered by the notification no. 31/2017 for reasons elaborated above.
03. CONTENTION – AS PER THE CONCERNED OFFICER
The submission, as reproduced verbatim, could be Seen thus-
As required the details with respect to applicant M/s. Leena Powertech Engineers Pvt. Ltd. (the appellant for short) and comments on the application filed by them for advance ruling are submitted as under:
(a) Classification of Service/Services as applicable.
i. Works contract service.

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also clarify where the tax rate of 12% (CGST 6% + SGST 6%) is applicable to the contract entered into by the applicant with CIDCO, in pursuance of Notification No.24/2017 – Central Tax (Rate) dated 21st September; 2017 read with Notification No.31/2017 – Central Tax (Rate) dated 13th October, 2017?
(ii) The appellant is a registered company, carrying out the business works contracts which involves supply, erection, commissioning, installation and laying of power cables, transformers, RMU panels & other related civil work essentially leading to setting up of power supply networks with various government authority & entities..
(iii) The applicant has been awarded following work contracts by CIDCO:
a. Power supply infrastructure Development work at R & R (Rehabilitation & Resettlement) Pockets under NMIA (Navi Mumbai International Airport) Projects, Navi Mumbai (Work Order No CIDCO/EE (Elect-AP)/ AP-001/2017/172 dtd.21.06.2017) for the project affected people of the Navi Mumbai Inter

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e consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier, (Provisions of paragraph 2 of this notification shall apply for valuation of this service)
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(ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017.
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(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied  to the Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, (a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (b) canal, dam or other irrigation works;

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o the “Beneficiary led individual house construction / enhancement” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;
(e)  a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased.
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(v) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet area

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predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule IIII of the Central Goods and Services Tax Act, 2017
(vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above.
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(v) Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 was further amended vide Notification No. 31/2017-Central Tax (Rate) dated 13.10.2017:
(a) to insert “Government Entity” in items (iii) & (vi)
(b) to insert condition in column No. 5 in items (iii) & (vi)
(c) to substitute item No. (vii)
(d) to insert Explanation (ix) & (x) in para 4
(vi) Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 was further amended vide Notification No.46/2017-Central Tax (Rate) dated 14.11.2017 to substitute the words 'Service the words “Composite Supply of works contract as defined

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fined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017.
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(III) Composite supply of works contract as 6 defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied to the Central Government, State Government, Union territory, a local authority or a Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, -a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958);(b) canal, dam or Other irrigation works; (c) pipeline, conduit or plant for (1) water supply (ii) water treatment, or (iii) sewerage treatment or disposal
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Provided that where the services are supplied to Government Entity, they should have been procured by t

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ny other original works pertaining to the “Beneficiary led individual house construction / enhancement” under the Housing for All (Urban) mission Pradhan Mantri Awas Yojana;
(e) a pollution control or effluent treatment plant, except located as a part of a factory; or
(f) a structure meant for funeral, burial or cremation of deceased
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(v) composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,
(a) railways, excluding monorail and metro;
(b) a single residential unit otherwise than as a part of a residential complex;
(c) low-cost houses up to ä carpet area of 60 square meters per house in a housing project approved by competent authority empowered under the Scheme of Affordable Housing in Partnership framed by the Ministry of Housing and Urban Poverty Alleviation, Governmen

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vation, or alteration of-
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(b) a structure meant predominantly for use as (i) an educational; (ii) a clinical, or(iii) an art or cultural establishment; or
(c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017
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Provided that where the services are supplied To a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be
 
 
(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent o

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nt or State Legislature; or ii) established by any Government, with 90per cent. or more participation by way of equity or control, to carry Out a function entrusted by the Central Government, State Government, Union Territory or a local authority
(vii) The applicant has now claimed that with effect from 13.10.2017 their services are Covered by item (vi) in view of amendment to No.11/2017-Central Tax (Rate) dated attracting Central Tax @6% on the following grounds:
(a) CIDCO is covered by definition of “Government Entity” as per Explanation (x) in para 4 of Notification No. No- 11/2017-Central Tax (Rate) dated 28.06.2017 as amended.
(b) Their services are covered by item (vi) of Sr. No. 3 of No. 11/2017-Central Tax (Rate) dated 28.06.2017as amended attracting Central Tax @ 6%
(viii) The matter has been examined in the light of Govt. of Maharashtra's resolutions/Notification as below whether CIDCO is covered under the definition of the term “Government Entity” as per Notification No.

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ent of Government for the development of the areas with a view to secure the above objectives. The subsidiary company will in due course be notified as New Town Development Authority under the Maharashtra Regional and Town Planning Act. The subsidiary company will work under the control and supervision of the State Government in the General Administration Department.
b. Govt. of Maharashtra Notification dt 20.3.1971 :
And whereas, the City and Industrial Development Corporation of Maharashtra Limited, registered under the Companies Act, 1956 (1 of 1956), a subsidiary company of the State Industrial and Investment Corporation of Maharashtra, a company owned and controlled by the State is at present equipped with the machinery for undertaking and completing the work involved speedily in developing any area as a new town.
Now, therefore in exercise of the potter conferred by the sub-section (3A) of section 113 of Maharashtra Regional and Town Planning Act, 1966 (Mah. XXXVII of 1966), t

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March, 1970, on behalf of the Government and to dispose of land to the extent appropriate. It should also rehabilitate the persons displace from the land acquired for the Project.
2) From the proceeds collected out of such disposals, the Corporation should recoup the expenditure it incurs on the items referred to in sub-para(l) above, inclusive of administrative expenses thereon, plus agency remuneration at Rs. 3.00 lacs, for the year ended 31st March, 1971 to be increased each year by Rs. 1.00 lacs, subject to a maximum of Rs. 5.00 lacs for any one year, before remitting the remained to the Government
3) The expenditure incurred by the Government on the acquisition of such lands should be treated as Government's own capital outlay and debited to the appropriate head of account and such lands on acquisition shall vest in the Corporation establishing New Bombay.
4) The Corporation may make “On Account Advance Payment” to Government from the proceeds of land disposal to meet Govern

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amended by Notification No. 24/2017 – Central Tax (Rate) attracting Central Tax @6% as below:
Sl.No.
Chapter, Section or Heading
Description of Service
Rate (per cent.)
Condition
(1)
(2)
(3)
(4)
(5)
1.
Chapter 99
All Services
 
 
2.
Section 5
Construction services
 
 
3.
Section 5 Heading 9954 (Construction Services)
(vi) Services provided to the Central Government, 6 State Government, Union Territory, a local authority, a Governmental authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of –
(a) a civil structure or any other original works meant predominantly for use Other than for commerce, industry, or any  other business or profession;
(b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or
(c) a residential complex predominantly

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cts.
(xii) As per para 1.3.1 of CPWD Manual, 2014, 'Original works” means (i) all new constructions, (ii) all types of addition, alterations and/or special repairs to newly acquired assets, abandoned or damaged assets that are required to make them workable. (iii) major replacements or remodeling of a portion of an existing structure or installation or other works, which results in a genuine increase in the life and value of the property. Taking into consideration the nature of works contracts allotted to the applicant, it is found that the works to be undertaken by them can be considered as “original work”.
(xiii) The appellant, however, has not mentioned the condition at column No. 5 of the table in their application for advance ruling. For availing concessional rate of Central Tax @6% in terms of Notification No. 11/2017-Central Tax (Rate) as amended by Notification No. 24/ 2017 – Central Tax (Rate), the condition is where the services are supplied to a Government Entity, they sho

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tification No. 11/2017 – Central Tax read as amended. It is also mentioned that with effect from 14.11.2017 only such activity that is composite supply of works contract as defined in clause 119 of Section 2 of the Central Goods and Service Tax Act, 2017 would be eligible for benefit of the Notification against aforesaid Sr. No. and item NO. in view Of Notification No. 46/2017 – Central Tax (Rate) dtd. 14.11.2017.
04. HEARING
The case was taken up for Preliminary hearing on dt. 07.08.2018 when Sh. S. V. Apte Advocate along with Sh. Amit Tekchandani, C. & M.D, and Sh. Ashish Singh Advocate appeared and made written and oral submissions for admission of application as per contentions in their ARA. Jurisdictional Officer, Sh. U. S. Rananaware, Suptt., CGST, Belapur appeared and made written submissions and stated that they do not have any objection with respect to admission of application. .
The application was admitted and called for final hearing on 29.08.2018, Sh. S. V. Apte Advocat

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ate) dated 13th October, 2017.
The portion relevant for the present case in respect of Notification No. 31/ 2017 Central Tax (Rate) dated 13th October, 2017 is reproduced as under:-
Notification No. 31/2017-Central Tax (Rate) dated the 13th October, 2017
G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28th June, 2017, namely:-
In the

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graph 4, after clause (viii), the following clause shall be inserted, namely: –
“(ix) “Governmental Authority” means an authority or a board or any other body, –
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
with 90per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution.
(x) “Government Entity” means an authority or a board or any other body including a society, trust, corporation,
i) set up by an Act of Parliament or State Legislature; or
ii) established by any Government,
with 90per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.”.
We find that prior to the amendments as effected by the above Notification No. 31/2017, the original Notification

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r 3, for item (vi) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following shall be substituted, namely:-
(3)
(4)
(5)
“(vi)Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of –
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or
(c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017.
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(vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) ab

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, a Governmental authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of-
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(b) a structure meant predominantly for use as (i) an educational; (ii) a clinical, or(iii) an art or cultural establishment; or
(c) a residential complex predominantly “leant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017
6
Provided that where the services are supplied To a Government Entity, they should have been procured
by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be
 
 
(vii) Composite supply of works contract as d

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uding a society, trust, corporation,
i) set up by an Act of Parliament or State Legislature; or
ii) established by any Government,
With 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.”
From the detailed submissions in respect of the constitution and coming into existence of CIDCO as submitted by the applicant and also considered by the jurisdictional officer in his submission, we find as under:-
(I) Govt. of Maharashtra Resolution dt. 18.3.1970 as reproduced in Applicant's submissions above proposed for constitution of New Company as under:-
'Government has had under consideration the development of the trans-Thana and trans-Harbour areas in uran, Panvel and Thana Tehsils as a new township or new Metro centre with a view to decongesting industrial and other concentrations in Bombay and With a view generally to resolve the problems of urban congest

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view of the tremendous impact this project will have on the industrial development of Maharashtra, Government has come to the conclusion that a subsidiary company of the State Industrial and Investment Corporation of Maharashtra, Bombay, would be a appropriate agency which would be entrusted with the present project. Government is accordingly pleased to allow the State Industrial and Investment Corporation of Maharashtra Limited, as required under Article 75 of the its Memorandum and Articles of Association, with the object of developing the trans-Thana and capital of Rs. 5 crores, with object of developing the trans-Thana and trans-Harbour areas in the Thana and Kolaba districts as a twin city to provide relief to Bombay City und also to ensure its integrated development with the industrial development of this region and the State. The Land proposed to be acquired by Government in trans-Thana and trans-Harbour areas should be entrusted to the subsidiary company, which would act as an

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, the State Government is satisfied that it is expedient in public interest that the said area should be developed as a site for the proposed new town:
Now, therefore, in exercise of the powers conferred by sub-section(1) of section 113 of the said Act, the Government of Maharashtra hereby designates the said area as the site for the proposed new town, which shall be known by the name of New Bombay”
And, whereas, having regard to the complexity and magnitude of the work involved in developing the area comprised in the site of the new town aforesaid the time which may be required for setting up new machinery for undertaking and completing such work of development and the comparative speed with which such work can be undertaken and completed in the public interest, if the work is done through the agency of a corporation or a company owned or controlled by the State or a subsidiary company thereof; the State Government is of opinion that such work of development of the area comprised in

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mbay, 24th January, 1972
Resolution No. CID-2072-U
Read: Government Resolution, Industries and Labour Department No. IDL-5770/IND-I, Dated 18th March, 1970
RESOLUTION:
Government has decided to entrust to the City and Industrial Development Corporation of Maharashtra Limited, as New Town Development Authority, the task of development of the New City in Thana, Panvel and uran tahsils of Thana and Kolaba districts, and to acquire the privately owned land in that area for that project. The question of financing the development work of City and Industrial Development Corporation of Maharashtra Limited has been under consideration for some time. Government is now pleased to issue the following instructions:
1) The Corporation should undertake all the development work, provide the social and physical infrastructure to attain the objectives laid down in the Government resolution, Industries and Labour Department No. IDL-5770/IND-I, dated 18th March, 1970, on behalf of the Government an

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ount of payment of compensation for land acquisition for New Bombay.
5) Such “On Account Advance Payment” made by the Corporation should be adjusted in due course.
This Resolution issues with concurrence of the Finance Department vide its unofficial reference No.; 145/72/F-12 dated 24th January, 1972.
Thus from the details as above, we clearly find that CIDCO is constituted and established by the State Government of Maharashtra with 100% participation by way Of Equity or Control to carry out the function of development of new township of New Bombay and therefore CIDCO is clearly covered under the definition of 'Government Entity' ,
Now we proceed to the second question raised by the applicant which is as under:-
Question 2:- If CIDCO falls under the definition of Government Entity, Then Kindly also Clarify Whether the tax rate of 12% (CGST 6% + SGST 6%) is applicable to the contract entered into by the Applicant with CIDCO, in pursuance of Notification No. 24/2017 – Central Tax

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mmerce, industry, or any other business or profession
Further they are claiming that they are fulfilling this condition also which is as under:-
“Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be”
From the detailed submissions made by the applicant as well as the jurisdictional officer we find that there is no doubt that CIDCO is a Government Entity.
Now we examine their second claim if they are providing services by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintainance, renovation or alteration of any other original works, apart from a civil structure, meant predominantly for use other than for commerce, industry, or any other business or profession.
With regard to the above we find that:-
(a) applicant in their application

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o consideration the nature of works contracts allotted to the applicant, it is found that the works to be undertaken by them can be considered as “original work”
We find from the contracts that they are undertaking works as under:-
“Power Supply Infrastructure Development work at R&R Pockets under NMI
A Projects, Navi Mumbai. Development of power supply infrastructure distribution network including 33kV substation equipments &  onstruction of 11/0.4 KV HT substations and allied electrical works in Ulwe Node, Navi Mumbai.
Thus their works undertaken by them are in the nature of original works.
Now we proceed to ascertain whether they are fulfilling the conditions in respect of Government Entity as inserted vide Notification No. 31/ 2017 dated 13.10.2017 as referred above. In this respect we find that:-
(i) Appellant has not mentioned the condition at column NO. 5 of the table in their application for advance ruling. For availing concessional rate of Central Tax @6% in terms o

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for development. In this case also, the condition in Column 5 of the Table is fulfilled.
(ii) Therefore applicant is eligible for benefit of Sr. No. 3 of item no (vi)(a) of Notification No. 11/2017 – Central Tax read as amended. We find that with effect from 14.11.2017 only such activity that is composite supply of works contract as defined in clause 119 of Section 2 of the Central Goods and Service Tax Act, 2017 would be eligible for benefit of the Notification against aforesaid Sr. No. and item No. in view of Notification No. 46/2017 – Central Tax (Rate) dtd. 14.11.2017.
05. In view of the extensive deliberations as held hereinabove, we pass an order as follows :
ORDER
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
NO.GST-ARA-51/2018-19/B-124
Mumbai, dt. 03/10/2018
For reasons as discussed in the body of the order, the questions are answered thus –
Question 1:- Whether CIDCO is covered under the definit

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In Re: M/s. Bhutoria Refrigeration Pvt. Ltd.
GST
2018 (12) TMI 143 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2019 (20) G. S. T. L. 461 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 3-10-2018
GST-ARA- 64/2018-19/B-125
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 Bhutoria Refrigeration Private Limited, the applicant, seeking an advance ruling in respect of the following issue.
“Whether the Fan Coil unit is covered under HSN Code 8418 under Goods and Service Tax Act, 2017.”
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act ar

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t exchanger or 'coil' and fan. It consists of three basic components fan motor, heat exchanger and PCB which is connected with the valves to control the flow of water as per the set temperature. FCU are used as the terminal units for centralised System for heat exchanging.
FCU consists of the following components:
Fan Motor and Fan Blower: Fan motor is used for rotating impeller of the fan blower at certain rpm to provide desired air volume for specific capacity of unit. Fan blower could be with plastic impeller or metal impeller depending on requirement. The Fan speed can be changed through PCB of unit.
Heat Exchanger: Heat exchangers are group of copper coils arranged in rows with aluminium fins, where copper tubes carry chilled water, which absorbs heat from air passed over it by fan motor.
PCB: PCB is the printed circuit board, also the brain of the Fan Coil Unit. It controls the fan speed and water flow depending upon logic as per set mode, set temperature, room temperature an

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customers.
STATEMENT CONTAINING APPLICANT'S INTERPRETATION OF LAW AND/OR FACTS, AS THE CASE MAY BE, IN RESPECT OF QUESTION(S) ON WHICH ADVANCE RULING IS REQUIRED.
1. That the applicant is registered under GST primarily to pay GST on the outward supply of Refrigerating equipments/ parts such as Fan Coil Unit, Valves, Actuator, Thermostat, etc.
2. That the applicant is engaged to supply “Fan Coil Unit with standard spare parts and accessories”
3. That in the instant case, Fan Coil Unit (FCU) is a device consisting of three basic components fan motor, heat exchanger and PCB which is connected with the valves to control the flow of water as per the set temperature. FCU is used to freeze the water, supplied through pumps, to cool the area where the machine is installed.
4. That as per the General Rules of Interpretation to the First Schedule of Customs Tariff Act 1975, goods are to be satisfied according to the terms of the headings and any relative Section or Chapter Notes. The said

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Hon'ble Authority to pronounce the ruling, i.e. the appropriate HSN Code for the Chilled Water Fan Coil Unit in the instant case, based on the interpretation of law;
9. That the applicant craves leave to add / modify any of the above ground during the course of hearing
03. CONTENTION – AS PER THE CONCERNED OFFICER
The submission, as reproduced verbatim, could be seen thus-
04. HEARING
The case was taken up for Preliminary hearing on 04.09.2018 when Shri Mahesh Bhattar, C.A., along with Ms. Nikita Mehta, C.A. appeared and made contentions for admission of application . Jurisdictional Officer Sh. Hemant Deokate, Dy. Commr, Of S.T.(E-501) Nodal division – 10, Mumbai was appeared and stated that they will make submissions in due course.
The application was admitted and called for final hearing on 19.09.2018, Sh. Mahesh Bhattar, C.A., along with Ms. Nikita Mehta, C.A. and Sh. K. K. Saraf, Advisor and Sh. Manish Banttar, Accounts head appeared and made oral and written contentions.

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in rpm to provide desired air volume for specific capacity of unit. Fan blower could be with plastic impeller or metal impeller depending on requirement. The Fan speed can be changed through PCB of unit.
2. Heat Exchanger: Heat exchangers are group of copper coils arranged in rows with aluminium fins, where copper tubes carry chilled water, which absorbs heat from air passed over it by fan motor.
3. PCB: PCB is the printed circuit board, also the brain of the Fan Coil Unit. It controls the fan speed and water flow depending upon logic as per set mode, set temperature, room temperature and in some cases also water temperature. There are different modes like cooling, dry, heat or fan mode depending upon the application of the unit.
4. Main Drain Pan: Main drain pan are used for collecting condensate water generated at the heat exchanger during process of cooling. This water is drain out through drain pan through drainage lines through gravity of drain or drain water is pumped out usin

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use and whether it itself has independent existence and use and where it is actually used i.e whether in Air Conditioning or Refrigeration.
We find that Fan Coil Unit (FCU) is a simple device consisting of a heating and or cooling heat exchanger or 'Coil' and fan. It is a part of HVAC system found in residential, commercial and industrial buildings. A FCU is a diverse device sometimes using ductwork and is used to control the temperature in space where it is installed or serve multiple spaces. It is controlled either by a manual on/off switch or by a thermostat which controls the throughput of water to the heat exchanger using a control valve and/or the fan speed.
Due to their simplicity and flexibility, FCUs can be more economical to install than ducted 100% Fresh Air Systems (VAV) or Central Heating Systems with air handling units or chilled beams.
FCUs circulate hot or cold water through a coil in order to condition a space. The unit gets its hot or cold water from a central plan

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therefore in no way they would fall under GST Tariff Heading 8418.
Now we proceed to verify if FCU has a specific Tariff Heading Entry in CTH or Customs Tariff Heading where they would be specifically and clearly covered. On detailed examination and verification we could not locate any specific Tariff Heading under GST where FCUs would be covered.
In view of this we are constrained to ascertain the classification of FCU as per their nature and equipment of which they are specific parts and without which the main equipment cannot be stated to have come into existence.
In view of this now we have a look at the GST Tariff Heading 8415 which reads as under:-
8415 – Air Conditioning machines, comprising a motor driven fan and elements for changing the temperature and humidity, including these machines in which the humidity cannot be separately regulated.
From the detailed discussions about the exact nature and as to of which equipment the FCU is a part, we find that FCUs would clearl

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8, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;
(c) all other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548.
Further we find that the plea of the applicant contending that their goods would be covered under 8418 on the basis of the Hon'ble Supreme Court's decision in 2006(7) TMI- Supreme Court of India in the case of CCE Delhi versus Carrier Aircon Ltd. is not sustainable in view of the facts that the goods 'chillers' as discussed in this judgement had the basic function of chilling the water and were thus held by the Hon'ble Supreme Court to fall in Heading 8418 for Refrigerators and Freezers.
But we find that the basic function of a FCU is conditioning the temperature of a place or space and not freezing or refrigerating a

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Tanya Communications Versus CCT, Visakhapatnam – GST
Service Tax
2018 (11) TMI 1520 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 3-10-2018
Appeal No.ST/30777 & 30778/2018 – A/31267-31268/2018
Service Tax
Mr. P.K. Choudhary, Member (Judicial)
Shri Venkata Prasad, Representative (CA) for the Appellant.
Shri B. Guna Ranjan, Superintendent/AR for the Respondent.
ORDER
Per: P.K. Choudhary
1. The appeal is filed by the appellant against Order-in-Appeal No. VIZ-EXCUS- 001-APP-324-325-17-18 dated 28.03.2018.
2. The facts of the case in brief are that the appellant is engaged in the activity of civil construction and electrical installation works. They have entered into contracts with their clients which are

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from 01.09.2004 to 30.09.2007.
4. As far as Appeal No.ST/30777/2018 is concerned, I find that there has been a delay in sanctioning the refund claim beyond the period of three months from the date of filing of the refund claim/application. The appellant is eligible for interest at the applicable rate on the amount of refund sanctioned in terms of Sec. 11BB of Central Excise Act, 1944. The appellants have claimed an amount of Rs. 52,915/-. It is a settled position of law that interest under Sec. 11BB should be allowed to the assessee whenever there is delay in sanctioning the refund beyond the period of three months from the date of filing of the application for refund. It is therefore observed that the interest amount may be recalculated

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CCL Products India Ltd Versus CCT, Guntur – GST
Central Excise
2018 (11) TMI 814 – CESTAT HYDERABAD – 2019 (369) E.L.T. 780 (Tri. – Hyd.)
CESTAT HYDERABAD – AT
Dated:- 3-10-2018
E/30739/2018 – A/31270/2018
Central Excise
Mr. P.K. CHOUDHARY, MEMBER (JUDICIAL)
Shri Karan Talwar, Advocate for the Appellant.
Shri V.R. Pavan Kumar, Superintendent/AR for the Respondent.
ORDER
1. The appeal is filed by the appellant against Order-in-Appeal No.GUNEXCUS-000-APP-232-17-18 dated 15.03.2018.
2. The facts of the case in brief are that the appellant is a 100% EOU and is engaged in the manufacture of Instant/Soluble Coffee classifiable under Chapter 21 of the first schedule to the Central Excise Tariff, 1985. In the course of its regular business operation, the appellant is availing Cenvat Credit on various inputs, capital goods and input services. The appellant has availed “product recall liability insurance” for its goods manufactured at its facility for the period from

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penalty under Rule 15(1) of Cenvat Credit Rules, 2004. On appeal, the learned Commissioner (Appeals) dismissed the appeal filed by the appellant/assessee and hence, the present appeal before the Tribunal.
3. Ld. Advocate appearing on behalf of the appellant company submits that the services of “product liability insurance” and “product recall liability insurance” are in relation to manufacturing and are availed before clearing of goods from the factory. It is his submission that they have paid the premium for “product liability insurance” and “product recall liability insurance” before clearance of final product from the factory gate. The premium paid for the insurance is forming part of the cost of final product and products covered under the “product liability insurance” and “product recall liability insurance” are attractive to the distributors of the appellant and hence helps in increasing the marketability of the products. It is further submitted that “product liability insuranc

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onsumer Protection Act, 1986, Legal Metrology Act, 2009, etc., and it is essential for the business of the appellant that the risks are protected through insurance. It is further submitted that “product liability insurance” and “product recall liability insurance” are continuous policies covering risks arising in relation to the manufacture of final products and accordingly, the insurance services fall under the ambit of input services and the appellant had rightly availed credit of the same. The learned advocate relied upon various case laws in support of his submissions.
4. Learned Departmental Representative reiterates the orders of the lower authorities.
5. Heard both sides and perused the appeal records.
6. I find that the issue that arises for consideration is whether the appellant is eligible for credit of the service tax paid on “product liability insurance” and “product recall liability insurance”. The department has denied the same on the ground that it is a post manufactu

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M/s. Sundaram Fasteners Ltd. Versus Commissioner of GST & Central Excise Chennai North
Central Excise
2018 (11) TMI 813 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 3-10-2018
Appeal No. E/42330/2017 – Final Order No. 42518/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial)
Shri M. Kannan, Advocate for the Appellant
Shri S. Govindarajan, AC (AR) for the Respondent
ORDER
The appellants are engaged in manufacture of radiator caps and are availing the facility of CENVAT credit of service tax paid on various input services. During the period from April 2015 to June 2015, it was noticed that they have availed CENVAT credit, inter alia, on Clearing & Forwarding domestic supply, travel agents service and

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al services paid to M/s. McKinsey & Co. for the market analysis and related services done by them. Such services were availed by the appellant for the manufacture of products and the appellant had produced the invoices supporting their contention. The authorities below has disregarded the invoices stating that the scope of the services provided by the service provider is not coming forth from such invoices. He also relied upon Order-in-Original No. 62/2018 dated 15.5.2018, in their own case, to argue that for the subsequent period the adjudicating authority had allowed the input service credit in respect of the very same service.
3. The ld. AR Shri S. Govindarajan supported the findings in the impugned order.
4. Heard both sides.
5. The

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in relation to after-market acceleration, which indicates that these are services for market analysis. The said services fall within the inclusive part of the definition. Therefore, I am of the view that the disallowance of credit on such services is not justified. Further, for the subsequent period, as stated in the order-in-original in the appellant's own case, credit on the same services has been allowed. For these reasons, I hold that the impugned order requires to be modified to the extent of allowing the credit in respect of professional (management consultancy) service availed for market analysis service, which I hereby do. The appeal is partly allowed in the above terms, with consequential relief, if any.
(Dictated and pronounced i

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Waive the late fee FORM GSTR-3B, FORM GSTR-4, FORM GSTR-6.
S.O. 143/P.A.5/2017/S.128/2018 Dated:- 3-10-2018 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 3rd October, 2018
No. S.O. 143/P.A.5/2017/S.128/2018.- In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to waive the late fee paid under section 47 of the said Act, by the following classes of taxpayers:-
(i) the registered persons whose return in FORM GSTR-3B of the

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The Punjab Goods and Services Tax (Fourteenth Amendment) Rules, 2018.
G.S.R. 76 /P.A.5/2017/S.164/Amd.(22)/2018 Dated:- 3-10-2018 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION BRANCH-II)
NOTIFICATION
The 3rd October, 2018
No. G.S.R.76 /P.A.5/2017/S.164/Amd.(22)/2018.- In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:-
RULES
1. (1) These rules may b

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The Punjab Goods and Services Tax (Twelfth Amendment) Rules, 2018.
G.S.R. 74/P.A.5/2017/S.164/Amd.(20)/2018 Dated:- 3-10-2018 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 3rd October, 2018
No. G.S.R.74/P.A.5/2017/S.164/Amd.(20)/2018.- In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:-
RULES
1. (1) These rules may be called the Punjab Goods and Services Tax (Twelfth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force on and with effect from the 04th September, 2018.
2. In the Punjab Goods and Services

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registered person.”.
4. In the said rules, in rule 55, in sub-rule (5), after the words “completely knocked down condition”, the words “or in batches or lots” shall be inserted.
5. In the said rules, in rule 89, in sub-rule (4), for clause (E), the following clause shall be substituted, namely:-
'(E) “Adjusted Total Turnover” means the sum total of the value of-
(a) the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the turnover of services; and
(b) the turnover of zero-rated supply of services determined in terms of clause (D) above and non-zero-rated supply of services, excluding-
(i) the value of exempt supplies other than zero-rated supplies; and
(ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period.'.
6. In the said rules, with effect from the 23rd October, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be s

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f India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E), dated the 13th October, 2017.”.
7. In the said rules, in rule 138A, in sub-rule (1), after the proviso the following proviso shall be inserted, namely:-
“Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01.”.
8. In the said rules, for FORM GST REG-20, the following FORM shall be substituted, namely:-
“FORM GST REG-20
[See rule 22(4)]
Reference No. –
Date –
To
Name
Address
GSTIN/UIN
Show Cause Notice No. Date-
Order for dropping the proceedings for cancellation of registration
Th

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b worker and received back
1. GSTIN –
2. (a) Legal name –
(b) Trade name, if any –
3. Period: Quarter – Year –
4. Details of inputs/capital goods sent for jobwork (includes inputs/capital goods directly sent to place of business /premises of job worker)
GSTIN/State in case of Unregistered job-worker
Challan No.
Challan date
Description of goods
UQC
Quantity
Taxable value
Type of goods (Inputs/capital goods)
Rate of tax (%)
Central tax
State/UT tax
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
5. Details of inputs/capital goods received back from job worker or sent out from business place of job work (A) Details of inputs/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes:
GSTIN/ State of job worker if unregistered
Challan No. issued by job worker under which goods have been received back
Date of challan issued by job worker under which goods have been received back
Description of goods
UQC

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remises of job worker; and losses and wastes:
GSTIN/State of job worker if unregistered
Invoice
No. in case supplied from premises of job worker issued by the Principal
Invoice date in case supplied from premises of job worker issued by the Principal
Description of goods
UQC
Quantity
Original challan no. under which goods have been sent for job work
Original challan date under which goods have been sent for job work
Nature of job work done by job worker
Losses & wastes
UQC
Quantity
1
2
3
4
5
6
7*
8*
9
10
11
Instructions:
1. Multiple entry of items for single challan may be filled.
2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table (B) are optional.
3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one correspondence between goods sent for job work and goods received back after job wor

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2C)
B
Supplies made to registered persons (B2B)
C
Zero rated supply (Export) on payment of tax (except supplies to SEZs)
D
Supply to SEZs on payment of tax
E
Deemed Exports
F
Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above)
G
Inward supplies on which tax is to be paid on reverse charge basis
H
Sub-total (A to G above)
I
Credit Notes issued in respect of transactions specified in (B) to (E) above (-)
J
Debit Notes issued in respect of transactions specified in (B) to (E) above (+)
K
Supplies / tax declared through Amendments (+)
L
Supplies / tax reduced through Amendments (-)
M
Sub-total (I to L above)
N
Supplies and advances on which tax is to be paid (H + M) above
5
Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year
A
Zero rated supply (Export) without payment of tax
B
Supply to SEZs without payment of tax
C
Supplies on which tax is to

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rom SEZs)
Inputs
Capital Goods
Input Services
C
Inward supplies received from
Inputs
unregistered persons liable to reverse charge (other than B above)on which tax is paid & ITC availed
Capital Goods
Input Services
D
Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed
Inputs
Capital Goods
Input Services
E
Import of goods (including supplies from SEZs)
Inputs
Capital Goods
F
Import of services (excluding inward supplies from SEZs)
G
Input Tax credit received from ISD
H
Amount of ITC reclaimed (other than B above) under the provisions of the Act
I
Sub-total (B to H above)
J
Difference (I – A above)
K
Transition Credit through TRAN-I (including revisions if any)
L
Transition Credit through TRAN-II
M
Any other ITC availed but not specified above
N
Sub-total (K to M above)
O
Total ITC availed (I+N above)
7
Details of ITC Reversed and Ineligible ITC as declared in returns f

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rrent financial year (E + F + J)
Pt. IV
Details of tax paid as declared in returns filed during the financial year
9
Description
Tax Payable
Paid through cash
Paid through ITC
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
7
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
Other
Pt. V
Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier
10
Description
Taxable Value
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
Supplies/tax declared through Amendments (+) (net of debit notes)
11
Supplies/ tax reduced through Amendments (-) (net of credit notes)
12
Reversal of ITC availed during previous financial year
13
ITC availed for the previous financial year
14
Differential tax paid on account of declaration in 10 & 11 above
Description
Payable
Paid
1
2
3
Integra

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Wise Summary of Inward supplies
HSN Code
UQC
Total Quantity
Taxable Value
Rate of Tax
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
7
8
9
19
Late fee payable and paid
Description
Payable
Paid
1
2
3
A
Central Tax
B
State Tax
Verification:
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Signature
Name of Authorised Signatory
Designation / Status
Place
Date
Instructions: –
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UQC: Unit Quantity Code
c. HSN: Harmonized System of Nomenclature Code
2. The details for the period between July 2017 to March 2018 are to be provided in this return.
3. Part II consists of the details of all outward supplies & advance

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harge basis. Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR-1 may be used for filling up these details.
4C
Aggregate value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details.
4D
Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
4E
Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details.
4F
Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details.
4G
Aggregate value of all inward supplies (including advances and net of credit and debit note

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4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details.
5A
Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details.
5B
Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
5C
Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details.
5D,5E and 5F
Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling up these details. The value of “no supply” shall also be declared here.
5H
Aggregate value of credit notes issued in respect of sup

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reverse charge basis.
4. Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows:
Table No.
Instructions
6A
Total input tax credit availed in Table 4A of FORM GSTR-3B for the taxpayer would be auto-populated here.
6B
Aggregate value of input tax credit availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below.
6C
Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (o

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ort of services (excluding inward supplies from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR-3B may be used for filling up these details.
6G
Aggregate value of input tax credit received from input service distributor shall be declared here. Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details.
6H
Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here.
6J
The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero.
6K
Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here.
6L
Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here.
6M
Details of I

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shall be auto-populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-I.
8B
The input tax credit as declared in Table 6B and 6H shall be auto-populated here.
8C
Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details.
8E & 8F
Aggregate value of the input tax credit which was available in FORM GSTR-2A(table 3 & 5 only) but not availed in any of the FORM GSTR-3B returns shall be declared here. The credit shall be classified as credit which was available and not availed or the credit was not availed as the same was ineligible. The sum total of both the rows should be

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ts to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.
12
Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year, whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.
13
Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be d

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value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here.
16A
Aggregate value of supplies received from composition taxpayers shall be declared here. Table 5 of FORM GSTR-3B may be used for filling up these details.
16B
Aggregate value of all deemed supplies from the principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the CGST Act shall be declared here.
16C
Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here.
17 & 18
Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level fo

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yable as declared in returns filed during the financial year
A
Taxable
B
Exempted, Nil-rated
C
Total
7
Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) declared in returns filed during the financial year
Description
Taxable Value
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
A
Inward supplies liable to reverse charge received from registered persons
B
Inward supplies liable to reverse charge received from unregistered persons
C
Import of services
D
Net Tax Payable on (A), (B) and (C) above
8
Details of other inward supplies as declared in returns filed during the financial year
A
Inward supplies from registered persons (other than 7A above)
B
Import of Goods
Pt.III
Details of tax paid as declared in returns filed during the financial year
9
Description
Total tax payable
Paid
1
2
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
Pt.IV
Pa

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5
6
7
8
A
Total Refund claimed
Total Refund sanctioned
B
C
Total Refund Rejected
D
Total Refund Pending
E
Total demand of taxes
F
Total taxes paid in respect of E above
G
Total demands pending out of E above
16
Details of credit reversed or availed
Description
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
A
Credit reversed on opting in the composition scheme (-)
B
Credit availed on opting out of the composition scheme (+)
17
Late fee payable and paid
Description
Payable
Paid
1
2
3
A
Central Tax
B
State Tax
Verification:
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Place
Signature
Name of Authorised Signatory
Designation / Status
Date
Instructions: –
1. The de

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these details.
6B
Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here.
7A
Aggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
7B
Aggregate value of all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
7C
Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details.
8A
Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these det

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ared here.
5. Part V consists of details of other information. The instruction to fill Part V are as follows:
Table No.
Instructions
15A, 15B, 15C and 15D
Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims.
15E, 15F and 15G
Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed de

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M/s AS Steel Traders Versus Union of India
GST
2018 (10) TMI 1240 – TELANGANA AND ANDHRA PRADESH HIGH COURT – 2018 (19) G. S. T. L. 414 (A. P.)
TELANGANA AND ANDHRA PRADESH HIGH COURT – HC
Dated:- 3-10-2018
Writ Petition Nos. 32259 and 33573 of 2018
GST
Sri Justice Ramesh Ranganathan And Smt Justice Kongara Vijaya Lakshmi
For the Petitioner : Venkata Rangadas Kanuri
For the Respondent : K Lakshman Ast Sol Gen
COMMON ORDER:
{PER HON'BLE SRI JUSTICE RAMESH RANGANATHAN}
Heard Sri K.S.Ravi Shankar, learned counsel appearing on behalf of the petitioners, and Sri B.Narasimha Sarma, learned Senior Standing Counsel for CGST and, with their consent, both these writ petitions are disposed of at the stage of admission.
The dispute, in both these writ petitions, relate to the validity of the order passed by the Joint Commissioner, Visakhapatnam on 27.06.2018 rejecting the petitioners' request to receive their return in FORM GST TRAN-1 which would enable them to claim in

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nding Counsel, would draw our attention to the letter addressed by the petitioners on 19.02.2018 to submit that, even on their own admission, the petitioners did not seek to file the return in FORM GST TRAN-1 by 27.12.2017; and they had, in fact, admitted having attempted to do so only on 28.12.2017. The fact, however, remains that the question, whether or not the petitioners had attempted to file their return in FORM GST TRAN-1 on 27.12.2017, has not been examined by the Joint Commissioner in the impugned order.
In the impugned order dated 27.06.2018, the Joint Commissioner rejected the petitioners' plea of server error/technical difficulties in filing FORM GST TRAN-1 on 27.12.2017, holding that the statistics showed that several such returns were filed between 24.12.2017 and 27.12.2017; and there appeared to be no technical glitch/system related matter that prevented the petitioners from filing their TRAN-1 in time.
The Department of Revenue, Central Board of Indirect Taxes and Cus

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7(1A) of the CGST Rules, power has been conferred on the Commissioner, on the recommendations of the GST Council, to extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31.03.2019 in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal, and in respect of whom the Council has made a recommendation for such extension.
The very fact that the Government of India has, itself, issued a notification amending the Rules is its recognition of the fact that certain dealers were unable to electronically submit their declarations in FORM GST TRAN-1 on 27.12.2017. Pursuant to Notification No.48/2018, the Commissioner (GST) issued Order No.4/2018-GST dated 17.09.2018 exercising his powers under Rule 117(1A) of the CGST Rules, to extend the period for submitting the declarations in FORM GST TRAN-1 till 31.01.2019 for the class of registered persons w

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Kichha Sugar Company Ltd. Versus CGST CC & C.E., Dehradun
Central Excise
2018 (10) TMI 1151 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 3-10-2018
Excise Appeal No.E/52210 & 52211/2018 -EX [SM] – A/53107-53108/2018
Central Excise
Mrs. Rachna Gupta, Member (Judicial)
For the Appellant : Mr.Himanshu Bansal, Advocates
For the Respondent : Mr.P. Juneja, D.R.
ORDER
PER: RACHNA GUPTA
Present order dispose of 2 appeals against Order-in-Appeal No. DDN – CE-000-APPL-DDN-RUDRAPUR -24-25 17-18 dated 12.03.2018. Though there have been 2 show cause notices and 2 Orders-in-Original but both the Order in Originals have been adjudicated vide one common Order-in-Appeal. Hence, a common order for both these appeals. Details are as follows:-
Sl.No.
Appeal No.
SCN date
Period involved
Amount involved
O-I-O Date
O-I-A Date
1
E/52210/18
24.06.18
June 15 to March 16
12,22,586/- & same amt. Of penalty
31.03.2017
12.03.2018
2.
E/52211/'18
29.09.15
September

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alty was also proposed. The demand confirmed by the Order-in- Original dated 31.03.2017 & 23.11.2016 were Rs. 12,22,586 & Rs. 3,41,336/-.
3. Being aggrieved of both the orders, appellant moved an appeal before Commissioner (Appeals), who dismissed both the appeals vide the impugned common order. Being aggrieved is the present appeal.
4. I have heard Mr. Himanshu Bansal, ld. Advocate for the appellant and Mr.P. Juneja, ld. DR for the Department.
5. It is mentioned on behalf of appellant that the goods in dispute are bagasse and press-mud. These goods are impressed upon to be the waste being by-product of manufacture of V P Sugar & molasses. Department is alleged to have confirmed the demand for an amount of 6% to be required to be paid on the clearance of such waste relying upon Rule 6 (3) of CCR.
5.1 Ld. Counsel has submitted the following case laws:-
1. Union of India vs. DSCL Sugar Ltd. – 2015 (322) |E.L.T. 769 (S.C.)
2. M/s. Simbhaoli Sugar Ltd. vs. CCE, Noida in Appeal No.

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re. These are only an agricultural waste and residue which itself is not the result of any process and in the absence of manufacture, there cannot be any excise duty. The Hon'ble Apex Court further clarified that since it is not a manufacture, Rule 6 of the Cenvat Credit Rules shall have no application. For the better appreciation Rule 6 is reproduced herein below:-
“Rule 6(1) The Cenvat credit shall not be allowed on such quantity of inputs used in or in relation to the manufacture of exempted goods or for provision of exempted services, or input service used in or in relation to the manufacture of exempted goods and their clearance upto the place of removal or for provision of exempted service except in the circumstances mentioned in sub-rule (2):
Provided that the CENVAT credit on inputs………………
8.1 This rule was amended w.e.f. 01.03.2015 by inserting:
Explanation 1:- For the purposes of this rule, exempted goods or final products as defined in clauses (d) and (h) o

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