Goods and Services Tax

B2B Travel Agent
Query (Issue) Started By: – sarang takalkar Dated:- 27-10-2018 Last Reply Date:- 30-10-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Respected,
When travel agent deals in B2B category, there is double taxation
Supplier pays GST and again the agent pays GST on total amount.
Is there any clarification ?
thanks,
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
Supplier pays tax the supply provided by him. Agent pays GST for the commission obtained for his

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Strike Delays Goods Delivery, Questions Arise Over Constitutionality of Sections 129 & 130 of GST Rules.
Case-Laws
GST
E-way bill – Goods did not reach destination within prescribed time on a

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Fertility Program Costs for Milk Animals Classified as Revenue Expenditure, Eligible for Income Tax Deduction.
Case-Laws
Income Tax
Nature of expenditure – fertility improvement program among

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Implication of GST on Transfer of Business – At Glance
By: – Dinesh Kumar
Goods and Services Tax – GST
Dated:- 27-10-2018

1. Prologue
Corporate Restructuring through amalgamation, arrangement, mergers, acquisition and takeover has become vital to corporate strategy to day. To attain accelerated growth, corporate in India now a days resort more towards restructuring strategies. The Goods and Services Tax (GST) has been envisaged as an efficient tax system and it affects the structuring of the various operations in India. Corporate transaction in pursuance of amalgamation, arrangement, mergers, acquisition and takeover are also affected by GST. Thus, the industries are required to analyse the provisions of the GST Law and its impact on their business.
2. Registration
Registration of any business entity under the GST Law implies obtaining a unique number from the concerned tax authorities for the purpose of collecting tax on behalf of the government and to avail Input t

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ates that in case of change of constitution of a registered taxable person on account of sale, merger, demerger, amalgamation, lease or transfer of business, the registered person would be allowed to transfer the unutilized input tax credit to transferor. In this context, the registered person is required to furnish the details of sale, merger, de-merger, amalgamation, lease or transfer of business in Form GST ITC-02 electronically on the Common Portal along with a request to transfer the unutilized input tax credit lying in his electronic credit ledger to the transferee. The transferee would accept the details so furnished by the transferor on the Common Portal and, upon such acceptance, the unutilized credit would be credited to his electronic credit ledger.
In the case of demerger, the input tax credit would be apportioned in the ratio of the value of assets of the new units as specified in the demerger scheme.
4. Itemised Sales
Where assets and liabilities of a business are tran

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to be treated as supply of goods or supply of services as referred to in Schedule II. Accordingly, transfer of business assets is supposed as supply.
The transfer of business is amounted to transfer of a part of the assets and not the whole business. Moreover, para 4(c) of the schedule II specifies that in case business is transferred as a going concern then it would not constitute as supply. However, in pursuance of Notification No. 12/2017 Central tax (rate) dt 28.06.2017 services, which are provided by way of transfer of a going concern as a whole or an independent part thereof, are exempted from GST. Thus, no GST would applicable on slump sale transaction as transfer of business on a going concern basis.
6. Liability of companies w.r.t. order of court or Tribunal
According to section 87 of the CGST Act, when two or more companies are amalgamated or merged in pursuance of an order of court or of Tribunal or otherwise and the order is to take effect from a date earlier to the dat

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on the sale of securities.
8. Summing Up
Goods and Services Tax have impact on each and every industry and business in India. Transfer of business under mergers, amalgamation and acquisitions do not attract any tax liability under GST regime, they are unlikely to impacted by indirect taxation. For calculating the Capital gains, the holding period is calculated from the date of original purchase of shares. The companies who opt for merger and acquisition, the liability to register arises on the date of transfer for transferee of a business as going concern. Further, GST Law stipulates transfer or sale of business assets can take place either as a slump sale or itemized sale. In case of change of constitution of a registered person on account of sale, merger, demerger etc, the unutilized ITC would be allowed to be transferred to transferee. Thus, GST Law brought the immense clarity on the taxability of business transfer and related aspect thereof.
Reply By Dinesh Tambde as =
In case

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RECENT ADVANCE RULINGS IN GST (PART-8)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 27-10-2018

Advance rulings are important in any tax law as it provides a forum for clarification and possible interpretation of statutory provisions. Moreover, it conveys the legislative intention from the revenue's view point. Provisions of advance ruling are contained in section 95 to 106 of CGST Act, 2017 and State / UT GST enactment. Rules 103 to 107 of also provide for forms, manner, certification etc.
The Authority for Advance Rulings (AAR) have been set up in all the states and we have now over 200 advance rulings on different issues already pronounced by various State Authorities. The appellate mechanism for filing appeals against AAR rulings is also in place and we have about twenty such appellate orders confirming or modifying the AAR orders. One major issue presently being faced is about multiple authorities (equal to number of States), each pronouncing a ru

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whether this comes under 18% or exempted or any other taxes category?
In the instant case, on verification of record submitted by jurisdictional authority, it was found that proceedings were initiated well before filing of application before AAR and applicant himself admitted that they had preferred writ petition before High Court on same issue which was pending for disposal. The AAR ruled that the application did not qualify pre-requisitions for admission as per section 98(2) of CGST Act, 2017.
[Crux Bio Tech India (P.) Ltd., In re. ((2018) 6 TMI 462 (AAR- Andhra Pradesh);]
Advance ruling on issue not within the scope of authority
Where the applicant was engaged in the manufacture of textile yarn and it approached AAR to specify the complete procedure for supplies by DTA to Advance Authorization Holder and specify the applicability of Foreign Trade Policy 2015 2020 mid-term review and specify procedure for procuring goods from DTA against Advance Authorization.
It was observed t

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olicy 2015-2020 mid-term review and the related procedure. The applicant had sought a ruling for applicability of Foreign Trade Policy which was clearly beyond the ambit of Authority for Advance Ruling. Thus, the application was held to be not worthy of admission.
Thus, the application filed by the applicants, being beyond the scope of section 97(2), merit rejection at the stage of admission itself and was rejected.[Spentex Industries Ltd., In re, (2018) 8 TMI 285 (AAR- Madhya Pradesh); ].
Advance ruling on applicability of notifications and circulars not issued under CGST Act, 2017
Where the applicant had sought advance ruling on applicability of Notification dated 5.10.2017 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2017-Cx. Dated 27th November 2017 in following situations:
* If the assessee takes over an eligible unit as a going concern under slump sale agreement and there is a change in the ownership of the unit which was availing the

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Doubt on GST on income on Service to Foreign company
Query (Issue) Started By: – Kailash Sahoo Dated:- 27-10-2018 Last Reply Date:- 30-10-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Expert,
I am a small proprietorship firm and my job is to supply services to my client based out in USA. My work nature of work is recruitment and I supply service by recruiting candidate for my client in USA. the candidates are in USA and the job requirements also in USA. I have a small team here and the entire income spend on my employees salary, and other office expenses.
So my doubt: is there any GST on consulting fees which I am receiving from my client in USA?
Reply By KASTURI SETHI:
The Reply:
GST is consumption based tax. Se

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l be treated as 'inter state supply', so GST will be levied as per sec 5 of IGST.
am here directing you to check whether it is qualify as 'export of service'​​, if it qulaified as export of serive then it will be treated as 'Zero rated supply' as per sec 16 of IGST.
if it is zero rated, follow either of options given in same section.
dear experts am looking forward to your earliest response in this regard.
Thanks.
​​​​​
Reply By KASTURI SETHI:
The Reply:
Sh.Vamsi Krishna Ji,. Actually I was emphasising that it is export of service. There is no doubt that export of goods or services is inter-State supply. Procedure detailed by you is correct. I should have mentioned and

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IGST Exports Refunds – extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess
PUBLIC NOTICE NO. 35/2018 Dated:- 27-10-2018 Trade Notice
Customs
GOVENMENT OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (AIR CARGO), CHENNAI-VII COMMISSIONERATE,
NEW CUSTOM HOUSE, MEENAMBAKKAM, CHENNAI-600 027.
F. No.: S.Misc.230/2018-EXP.(Air)
Dated: 27.10.2018
PUBLIC NOTICE NO. 35/2018
Sub: Reg.
Attention of Exporters / Customs Brokers / Steamer Agents / other Stakeholders and the Trading Public is invited to the Board Circular No 40/2018-Customs dated 24.10.2018, wherein error of the refund scroll has been Generated for a much lesser IGST amount than what has actually been paid against the exported goods is discussed. Board has issued Circular Nos. 05/2018-Customs dated 23.02.2018, 08/2018-Customs dated 23.03.2018, 15/2018-Customs dated 06.06.2018 and 22/2018-Customs d

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ing bill match with each other since the same transaction is being reported under GST laws and Customs Act.
2. It may be noted that SBS which have not been scrolled due to the IGST paid amount erroneously declared as 'NA' are already being handled through officer interface as per Board's Circular 08/2018-Customs dated 23.03.2018. However, no such provision was hitherto available in respect of those SBS which were successfully scrolled, albeit with a lesser than eligible amount.
3. Board has been receiving representation where the refund scroll has been generated for a much lesser IGST amount than what has actually been paid against the exported goods. Broadly, this has happened due to:
a. Error made by the exporter/CHA in declaring the IGST paid amount in SB or,
b. Cases where Compensation Cess paid -amount was not entered by the exporter in the SB along with IGST paid amount or the same details were not transmitted by GSTN, and the scroll consequently got generated o

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differential amount, the exporter is required to submit a duly filed and signed Revised Refund Request (RRR) annexed to this Public Notice to the Assistant Commissioner(IGST Refunds), Air Cargo Complex, New Custom House, Chennai-VII Commissionerate. A scanned copy of the RRR may also be mailed to dedicated email address of Customs locations from where exports took place. The concerned AC/DC will then proceed to sanction the revised amount after due verification through the option provided in ICES. Once the revised amount is approved by the designated AC/DC in the system, a fresh scroll will be available for generation for the differential amount only.
6. It may be noted that only those SBS which have already been scrolled shall be available in this facility. Further, this facility can be used only once for each eligible SB to sanction the revised IGST amount. Thus, utmost care may be taken by the exporter whiloe submitting the RRR as wel as the sanctioning officer while sanctioning th

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The Karnataka Goods and Services Tax (Tenth Amendment) Rules, 2018.
(04-T/2017) No. FD 47 CSL 2017 Dated:- 27-10-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION(4-T/2017)
No. FD 47 CSL 2017, Bengaluru, dated: 27/10/2018
In exercise of the powers conferred by Section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendation of Goods and Services Tax Council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely: –
RULES
1. Title and commencement.-(1) These rules may be called the Karnataka Goods and Services Tax (Tenth Amendment) Rules, 2018.
(2) Th

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Karnataka Gazette, Extraordinary, Part-IVA, No. 974, dated 23rd October 2017 or Government of India Notification No. 41/2017-Integrated Tax (Rate), dated 23rd October 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated 23rd October 2017 or Government of India Notification No. 78/2017-Customs, dated 13th October 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1272 (E), dated 13th October 2017 or Government of India Notification No. 79/2017-Customs, dated 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 13th October 201

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The Karnataka Goods and Services Tax (Eleventh Amendment) Rules, 2018.
(04-U/2017) No. FD 47 CSL 2017 Dated:- 27-10-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION(4-U/2017)
No. FD 47 CSL 2017, Bengaluru dated: 27/10/2018
In exercise of the powers conferred by Section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendation of the GST Council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely: –
RULES
1. Title and commencement.-(1) These rules may be called the Karnataka Goods and Services Tax (Eleventh Amendment) Rules, 2018.
(2) They shall c

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dated 23rd October 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated 23rd October, 2017; or
(b) availed the benefit of Government of India Notification No. 78/2017-Customs, dated 13th October 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272 (E), dated 13th October 2017 or Government of India Notification No. 79/2017 -Customs, dated 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 13th October, 2017, the refund of input tax credit, availed in respect of inputs received under the said Notifications for export o

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of Karnataka Notification (40/2017) No. FD 48 CSL 2017 dated 23rd October 2017, published in the Karnataka Gazette, Extraordinary, Part-IVA, No. 974, dated 23rd October 2017 or Government of India Notification No. 41/2017-Integrated Tax (Rate), dated 23rd October 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated 23rd October 2017 has been availed; or
(b) availed the benefit under Government of India Notification No. 78/2017-Customs, dated 13th October 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272 (E), dated 13th October 2017 or Government of India Notification No. 79/2017-Customs, dated 13th Oct

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Notifies the persons whose registration under the said Act has been cancelled by the proper officer on or before the 30th September, 2018 furnish the final return in FORM GSTR-10 of the said rules till the 31st December, 2018.
58/2018-State Tax Dated:- 27-10-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
No. EXN-F(10)-31/2018
Dated: Shimla-2 the 27th October, 2018
Notification No

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Refund Claims Under GST: Process After Deficiency Memo and Re-crediting for EPCG Scheme Exporters Explained.
Circulars
GST
Clarification on certain issues related to refund – Status of refu

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CBIC Releases Guidelines for Processing GST Registration Cancellation Applications in FORM GST REG-16 to Ensure Consistency.
Circulars
GST
Processing of Applications for Cancellation of Regis

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Clarifications on GST Rules for Casual Taxable Persons and Correcting Excess Input Tax Credit Distribution Procedures.
Circulars
GST
Clarifications of issues under GST related to casual taxab

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Guidance on Issuing Credit and Debit Notes for Returns under GST: Focus on Time-Expired Drugs and Medicines.
Circulars
GST
Return of goods under GST – When to issue Credit note / Debit Note a

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Final CGST Return Deadline: Submit FORM GSTR-10 by December 31 if registration was canceled by September 30, 2018.
Notifications
GST
Central Government notifies the persons whose registration

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Deadline Extended for FORM GST ITC-04 Declarations: Submit by December 31, 2018 for July 2017 to September 2018 Period.
Notifications
GST
Time limit for making the declaration in FORM GST ITC

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ITC 04 FILING
Query (Issue) Started By: – SUNDAR R Dated:- 26-10-2018 Last Reply Date:- 27-10-2018 Goods and Services Tax – GST
Got 2 Replies
GST
WE ARE SENDING THE RAW MATERIALS TO JOB WORKER FOR THE PROCESSING FINISHING GOODS, AFTER PROCESSING WE ARE RECEIVED THE FINISHED GOODS. IN ITC 04 TABLE 04 WE ARE UPDATED RAW MATERIALS SENT TO JOBWORKER. HOW CAN WE UPDATE RAW MATERIALS RECEIVED FROM JOBWORKER IN TABLE 5
Reply By SHIVKUMAR SHARMA:
The Reply:
If goods not received in the S

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GST Applies to Liquidated Damages as Service Supply, Regardless of Contract Terms; Taxation Based on Transaction Nature.
Case-Laws
GST
Levy of GST – Liquidated damages – Supply or not – point of taxation – tolerate an act – though in the agreement they may be giving this consideration, other names such as 'damages' or 'compensation' as thought proper by them, but these different nomenclatures in their Agreement would in no way change the actual nature of monetary “consideration” which w

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Restaurant Cleared of Profiteering Allegations After Adjusting Prices Due to GST and ITC Changes; Case Dismissed.
Case-Laws
GST
Profiteering – restaurant service – failure to pass the benefit of reduced rate of GST – Respondent had increased the average base price by 12.14% to neutralize the denial of ITC of 11.80% and such increase is commensurate with the increase in the cost of the product on account of denial of ITC. – Application dismissed.
TMI Updates – Highlights, quick notes

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Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final Return in for GSTR 10 till 31st Dec,2018
FIN/REV-3/GST/1/08(Pt-1)(Vol.1)/297 Dated:- 26-10-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08(Pt-1)(Vol.1)/297
Dated: 26th October, 2018
NOTIFICATION
In exercise of the powers conferred by section 148 of the Nagala

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Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period July.2017 to Sept,2018 till 31st Dec,2018
CT/LEG/GST-NT/12/17/966 Dated:- 26-10-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 26th October, 2018
NOTIFICATION- 22/2018
In pursuance of section 168 of the Nagaland Goods and Services Tax Act, 2017 (12 of 2017) and sub-ru

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Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018
58/2018 – State Tax Dated:- 26-10-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No. 58/2018 – State Tax
Dated: 26th October, 2018
NOTIFICATION
In exercise of the powers conferred by section 148 of

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IGST Export Refunds – extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess
PUBLIC NOTICE NO.- 44/2018 Dated:- 26-10-2018 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
CUSTOM HOUSE: PORT AREA: VISAKHAPATNAM – 530 035
F. No. P3/06/2017-Stats (AM).Pt. II
Date: 26.10.2018
PUBLIC NOTICE NO.- 44/2018
Subject: IGST Export Refunds – extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess – reg.
Attention of all exporters, customs brokers, members of general trade, and all other stakeholders is invited to refer this office's Public Notice Nos. 09/2018 dated 26.02.2018, 15/2018 dated 25.03.2018 and 24/2018 07.06.2018 wherein an alternative mechanism with officer interface to resolve invoice mismatches (SB005 error) was provided for the shipping bills filed till 30.06.2018. [Board's Circular No. 05/2018-Customs dated 23.02.2018

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ess, committed the same mistake due to which their IGST refunds are stuck and requested for extension of date. Issue has been examined and it has been observed that exporters are committing same mistakes again and again in spite of several sensitisation/outreach programmes. However, giving high priority to the interests of exporters, it has been decided by the Board to extend the rectification facility to Shipping Bills filed up to 15.11.2018. However, it has been reiterated that the exporters shall have to take care to ensure the details of invoice, such as invoice number, IGST paid etc. under GSTR 1 and shipping bill match with each other since the same transaction is being reported under GST laws and Customs Act.
4 It may be noted that SBs which have not been scrolled due to the IGST paid amount erroneously declared as 'NA' are already being handled through officer interface as per Board's Circular 08/2018 – Customs dated 23.03.2018. However, no such provision was hitherto availabl

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icer interface based and is similar to the procedure for processing certain SB005 refund claims refer Circular No 05/2018- Customs dated 23.02.2018. This facility would be available only for cases where Shipping Bills have been filed till 15.11.2018. However, exporters need to be cautious while filing details in Shipping Bill as a similar facility may not be available in future for the same mistake for referred shipping bill. Also, Customs Officers while processing claims using officer interface should exercise due diligence so that mistakes are not repeated again.
7 In order to claim the differential amount, the exporter is required to submit a duly filled and signed Revised Refund Request (RRR) annexed to this circular to the designated AC/DC A scanned copy of the RRR may also be mailed to dedicated email address of Customs locations from where exports took place. The designated/concerned AC/DC will then proceed to sanction the revised amount after due verification through the optio

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Rectification of EGM errors (SB002 or SB006), SB005, SB001 & SB003 and filing of claim for IGST Refund on export of goods under Rule 96 of CGST Rules, 2017
Public Notice No. 98/12018 Dated:- 26-10-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
OFFICE OF THE COMMISSIONER OF CUSTOMS (AIR CARGO COMPLEX) NSCBI AIRPORT, DUM DUM, KOLKATA- 700 052
F.No.S41(Misc)-64/2017 CCX(Pt.)
Dated: 26/10/2018
Public Notice No. 98/12018
Subject : Rectification of EGM errors (SB002 or SB006), SB005, SB001 & SB003 and filing of claim for IGST Refund on export of goods under Rule 96 of CGST Rules, 2017 reg.
Attention of all the exporters, their authorised representatives, Customs Brokers, Airlines, Freight Forwarders, Export Promotion Councils and all members of Trade are invited to Public Notices Nos.08/2018 dated 06.02.2018, 12/2018 dated 19.02.2018, 50/2018 dated 31.05.2018, 54/2018 dated 08.06.2018 and 73/2018 dated 20.07.2018. Reference is also invited to Boards Circular No.05/2018-Custom

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NSCBI Airport for issues related to EGM errors.
5. A list of exporters and Shipping Bills having 'Invoice mismatch errors' (S13005) is enclosed herewith as Annexure-B.
6. The exporters who have not yet submitted their documents as per Circular No. 05/2018-Customs dated 23.02.2018 and No.08/2018-Customs 23.03.2018, are once again advised to submit self-certified copies of relevant GSTR1/Table6A, GSTR3B and Concordance Table indicating mapping between GST invoices and corresponding Shipping Bill invoices in support of the refund claim. Moreover, as per Circular 15/2018-Customs dated 06.06.2018, and 22/2018-Cus. Dated 18/07/2018 Board has decided to extent the facility of “Officer Interface” to Shipping Bills filed up to 30.06.2018.
7. Solutions have also been advised for IGST refunds held up on account of SB003 error. This errors occurs when there is a mismatch between GSTIN entity mentioned in the S/Bill and the one filing GSTR-1/GSTR3b. Nos. of S/Bills having error code &#39

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1 49926.74
203012739 NOVELTY EMBRINE/EXP/190
18-09-2017 288000.5 13714.31
67244.8
289329
Invoice Val IGST Amou Invoic IGST Response Code
0
0 SB002,SB006
0
0 SB002,SB006
8069.38
0
0 SB002,SB006
185
0
0 SB002,SB006
Document 2
ANNEXURE-B
(Error Code SB 005)
Sl.
S/B No. S/B Date
IEC
Exporters Name
IGST Amount
No.
bs.
1
9234886 12-10-2017
288007638 A DAMIANO & CO
17361
2
3929454 02-04-2018
510081967
3
3952854 03-04-2018
4
9285271 13-10-2017
5
3255657 04-03-2018
AGILE EXIM (P) LTMITED
510081967 AGILE EXIM (P) LTMITED
2310001325 ALCON WIRELESS PVT LTD
214019080 ALOKE KUMAR JAIPURIA
142046.1
201354.7
45509.4
24185.7
ARN-N-ITA HANDLOOM EXPORT
6
1049411 21-11-2017
299005399 COMPANY.
1019.83
ARN-N-ITA HANDLOOM EXPORT
7
1178148 28-11-2017
299005399 COMPANY.
2811.4
8
9
23
19
20
21
22
1426132 08-12-2017
5383399 06-06-2018
10
8810065 21-09-2017
11 5400556 07-06-2018
12 5597462 15-06-2018
13
5588444 15-06-2018
14 5804358 26-06-2018

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137999 07-10-2017
209000970 EXQUISITE PACKAGING PRIVATE LIMITED
6424.47
288049306
GKB RX LENS PVT LTD
39423.55
28
2042223 06-01-2018
288049306
3499003082
GKB RX LENS PVT LTD
34632.06
GLOBAL EXPORTECH
15357.6
29
3308284 06-03-2018
211014532 GOVIND SARAF HUF
135561.4
30
4823879 12-05-2018
211014532
GOVIND SARAF HUF
214306.2
31
5616956 18-06-2018
288005384
GOVIND STEEL COMPANY LTD
864
32
35
36
2500899 29-01-2018
33 2531421 31-01-2018
34 9526835 27-10-2017
1807985 27-12-2017
2531313 31-01-2018
209004347
GREEN PACKAGING INDUSTRIES PVT LTD
8236
209004347
2396000365
GREEN PACKAGING INDUSTRIES PVT LTD
GREEN WAVES PRIVATE LIMITED
2839
38070
2396000365 GREEN WAVES PRIVATE LIMITED
95670
217507760
GREENMANGO KRAFT
1514.4
37
5721896 22-06-2018
217507760
GREENMANGO KRAFT
2000.38
38 5912899 30-06-2018
39 7923341 10-08-2017
40 8512117 07-09-2017
217507760
GREENMANGO KRAFT
2426.4
214021467
208000097
HARRYBABU CREATIONS LLP
HIND AGENCIES
3

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52
53
54
55
56
5619970 18-06-2018
5786466 25-06-2018
9228799 11-10-2017
9228750 11-10-2017
9378859 18-10-2017
57 9687852 03-11-2017
58 5219457 30-05-2018
205031498
408031557
408031557
2194000976 JMT AUTO LIMITED
2194000976 JMT AUTO LIMITED
2194000976 JMT AUTO LIMITED
2194000976 JMT AUTO LIMITED
2194000976 JMT AUTO LIMITED
HOLOGRAPHIC ORIGINATION AND
MACHINERIES LIMITED,
INTAN EXIM PRIVATE LIMITED
INTAN EXIM PRIVATE LIMITED
1991.23
959011
396681
87801.91
26717.94
10231.42
83652.63
13081.04
JUMAC MANUFACTURING PRIVATE
61
62
59 4902542 17-05-2018
60 2333866 21-01-2018
2175927 12-01-2018
3661512 22-03-2018
288025482
LIMITED
10659.6
5213003231
KRISHA EXPORT COMPANY
31953.84
211007552
KRISHNA JYOTI PVT LTD.
109406.9
2196000426
63
64
65
66
67
4102777 10-04-2018 207011281
3806830 27-03-2018 213030241
1106044 24-11-2017 ABFFM7896N
8383750 01-09-2017 812002881
8473555 06-09-2017 812002881
KROSS MANUFACTURERS (1) PVT.LTD.,
MACH POWER POI

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80
81
82
83
84
5258274 31-05-2018
5406641 07-06-2018
5569344 14-06-2018
4723013 08-05-2018
5587596 15-06-2018
208014691 RBA FERRO INDUSTRIES PRIVATE LIMITED
208014691 RBA FERRO INDUSTRIES PRIVATE LIMITED
208014691 RBA FERRO INDUSTRIES PRIVATE LIMITED
36284
15141.84
47479.21
213009188
213009188
85
5599191 16-06-2018
213009188
86
9278390 13-10-2017
203017170
87
1287068 01-12-2017
288003179
ROYAL TOUCH OVERSEAS PRIVATE LIMITED
ROYAL TOUCH OVERSEAS PRIVATE LIMITED
ROYAL TOUCH OVERSEAS PRIVATE LIMITED
RSB EQUIPMENTS PRIVATE LIMITED,
RTS POWER CORPORATION LTD.
3786
19097
1035
67154.92
86812.76
RUBBER REGENERATING AND PROCESSING
88
89
3880752 30-03-2018
90
2814165 12-02-2018
91
4921390 17-05-2018
92
93
94
9686807 03-11-2017
4632777 04-05-2018
5640835 19-06-2018
95
4075505 08-04-2018
5442276 08-06-2018 AAWFR0449L
2108000488 RUNGTA ELECTRICAL INDUSTRIES,
207018740 SL PACKAGING PRIVATE LIMITED
207018740 SL PACKAGING PRIVATE LIMITED
2315000

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41129 26-05-2018
115 5500819 12-06-2018
4606970 03-05-2018
2113001837 SOURAV KUMAR
15882.59
SOURAV KUMAR
7191.11
302038345 STAR SILK EXPORTS PVT. LTD.
302038345 STAR SILK EXPORTS PVT. LTD.
295005637 STEEL PRODUCTS LTD.
295005637 STEEL PRODUCTS LTD.
2288000023 STEEL STRIPS WHEELS LTD.
2288000023 STEEL STRIPS WHEELS LTD.
7074.54
6924.6
8145
6923
3553.2
1037.4
SUPREME & COMPANY PRIVATE LTD.
THE INDIANA TRADERS
41162.94
10557.68
1260
4836
5623.68
2249.52
240884.5
107694.3
240191.1
VAIBHAV GLOBAL LTD
53969.99
VAIBHAV GLOBAL LTD
31279.38
VOGUE N HYDE PVT LTD
10907
Total
6782210
Document 5
ANNEXURE C
Erays ist dakils (SB008)
SB No.
SB Date
IEC
Exporte Invoice Number
Invoice Date Invoice Value G: IGST Amount G Invoic IGST A Respons(Sl. No.
1464305
11-12-2017
1134640 24-11-2017
MICAL/2607/17-18
11-12-2017
60221283.87 1751053.87
0
0 SB001
1
MICAL/2600/17-18
24-11-2017
43262061.19
1257726.18
0
0 SB001
2
3642942 21-03-2018
MICAL/2628/17-

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0
0 SB001
15
8065120 18-08-2017
6552059 09-09-2017
4889710 07-05-2018
8807447 22-09-2017
7747842 03-08-2017
REPL/GE/80/17-18
FLI/049/L/17-18
135E-17-18
19-07-2017
1972645.28
213403.39
0 SB001
16
17-08-2017
1753559
210427.08
0
0 SB001
17
08-09-2017
1340000
TSK18-EPI03
05-05-2018
TL/06/17
20-09-2017
1797388
986889
204406.74
192577.32 0
177640.02 0
0
0 SB001
18
0 SB001
19
0 SB001
20
1710002416
28-07-2017
735380.8
160864.55
0
0 SB001
21
7617529 28-07-2017
EXP/17/0303
14-07-2017
1493369
160003.82
0
0 SB001
22
3451983 13-03-2018
BY17000350850
27-02-2018
2892268.4
144613.42
0
0 SB001
23
4992310 21-05-2018
9471043775
19-05-2018
907058.02
138364
0
0 SB001
24
2225615, 10-07-2017
Exp/B-14
10-07-2017
610322
133507.92
0
0 SB001
25
6142576 21-08-2017
9236806 12-12-2017
NI/17-18/GSTO194
17-08-2017
622324.84
130504.85
0
0 SB001
26
PCMC/7/17-18
11-10-2017
1041899 21-11-2017
7619116 27-07-2017
5249396 31-05-2018

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-2017
ARL/17-18/EXP/31
17-10-2017
363510
68570
8767475 20-09-2017
E/U6/18/190
15-09-2017
233376.69
64342
8225529 24-08-2017
KHL/32
24-08-2017
597379.15
64004.91
9210883 11-10-2017
1100701 24-11-2017
5898387 06-10-2017
16CL/HL/BP06
05-10-2017
532558.32
57059.82
MKL1718/GEP00015
24-11-2017
EXP/G/002/17-18
04-10-2017
7949997 11-08-2017
8CL/HL/BP/04
10-08-2017
523446
335202.01
442765.68
56083.42 0
51132.51
47439.18 0
5249394 31-05-2018
VGLE69016
30-05-2018
940155.42
47007.78
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0 0 SB001
33
0 SB001
34
0 SB001
35
0 SB001
36
0 SB001
37
0
0 SB001
38
0 SB001
39
0
0 SB001
40
0 SB001
41
0 SB001
42
0
SB001
43
0 SB001
44
0 SB001
45
0 SB001
46
0 SB001
47
0 SB001
48
0
0 SB001
49
4078777 09-10-2017
7766928 02-08-2017
2323396 17-02-2018
GSTI/AWPL-046
07-10-2017
298339.4
45509.4
0
0 SB001
50
1710002650
31-07-2017
200558.4
43872.15
0
0 SB001
51
KHL/66
12-02-2018
447806.3
43560.89
0
0

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0 SB001
LAMB/0047/17-18
05-07-2017
280430.53
30046.11
0
0 SB001
2335
64
65
Document 7
7521627 17-07-2017
3565583 17-03-2018
1105410 24-11-2017
4336601 08-07-2017
1197288 21-11-2017
4459601 17-01-2018
3572211 04-08-2017
3842225 29-03-2018
1968857 09-01-2018
7341490 10-07-2017
6527611 06-09-2017
8377685 27-11-2017
8379714 14-11-2017
EXP17180010001
138/17-18/EXP
NHI/EXP/11/17-18
1710001171
17-07-2017
55498.37
12140.27
0
0 SB001
99
479/2017-18/GST
KWW/EXP/17-18/16
16-03-2018
77843.04
11874.36
0
0 SB001
100
20-11-2017
77800.1
11867.81
0
0 SB001
101
7
08-07-2017
247236.57
11773.17
0
0 SB001
102
SLE344/17-18
21-11-2017
56 17-01-2018
02-08-2017
28-03-2018
78216
205892.28
55680
82445.58
11421.2
0
0 SB001
103
10294.61
0
0 SB001
104
10022.4
0
0 SB001
105
9893
0
0 SB001
106
16-12-2017
1710000628
10-07-2017
133E-17-18
05-09-2017
1438
27-11-2017
204057
44398.57
62742
119104.06
9717
0
0 SB001
107
9712.21
0

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8 13-07-2017
6 08-07-2017
121788.56
106830.57
4750685 09-05-2018
1055573 22-11-2017
2943580 26-10-2017
4313801 03-07-2017
7685157 19-07-2017
8479290 08-09-2017
7305376 21-07-2017
IG/EXP/002/18-19
EX/171800004
NK/17-18/004
04-05-2018
15-11-2017
26-10-2017
98871
21199
21183.36
5799.45
5087.17
4943.55
4637.36
4633.86
2
03-07-2017
96376
JPZB/044/17-18
WTSINEXP17180007
14-07-2017
104821.17
21-08-2017
28301.12
1710000601
10-07-2017
27920.57
4589.33
4413.02
4317.12
4259.07
oooooooooo
0 SB001
122
0
0 SB001
123
0
0 SB001
124
0
0 SB001
125
0
0 SB001
126
0
0 SB001
127
0
0 SB001
128
0
0 SB001
129
0
0 SB001
130
0
0 SB001
131
Document 8
4366001 02-08-2017
4443480 29-04-2018
1765848 07-09-2017
1010394 20-12-2017
4119767 04-04-2018
4326401 07-07-2017
2990991 20-02-2018
15
02-08-2017
88799.63
4228.55
ARL/1819/EXP/003
EXP/G/001/17-18
PCMC/11/17-18
24-04-2018
32346
07-09-2017
26205
15-11-2017
23723
4071
3997.35
3

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11-09-2017
36223.31
1724.92
4531901 13-12-2017
51
13-12-2017
35529.44
9544220 24-10-2017
MAN/C/04/17-18
24-10-2017
7222417 07-08-2017
2800871 12-02-2018
4327201 23-08-2017
JND08/CT/E/KOL
01-07-2017
EXP/18/17-18
09-02-2018
19
23-08-2017
4359301 17-07-2017
10
17-07-2017
9831039 21-11-2017
8P/4905/17-18
21-11-2017
1118428 29-11-2017
235/17-18
17-11-2017
31760
30807.57
28395
28482.1
26611.57
26284
9957.92
1691.88
1512.4
1467.03
1419.75
1356.29
1267.22
1188559 27-11-2017
042/RRP/17-18E
25-11-2017
17415
1251.62
1066.92
906
7843110 05-08-2017
JND11/CT/E/KOL
26-07-2017
3702933
18-10-2017
NK/17-18/001
18-10-2017
15887:16
3208.96
756.53
701.96
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0
0 SB001
132
0
0 SB001
133
0 SB001
134
0
0 SB001
135
0
0 SB001
136
0
0 SB001
137
0
0 SB001
138
0
0 SB001
139
0
0 SB001
140
0
0 SB001
141
0
0 SB001
142
0
0 SB001
143
0
0 SB001
144
0 SB001
145
0

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IGST Export Refunds- extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation cess
28/2018 Dated:- 26-10-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS, CITY CUSTOMS COMMISSIONERATE, P.B. NO. 5400, C.R. BUILDING QUEEN'S ROAD, BENGALURU 560001 .
C.NO.VIII/09/05/2018 City Cus. Tech
Dated: 26.10.2018
PUBLIC NOTICE NO. 28/2018
Subject: IGST Export Refunds- extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation cess-Reg.
Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Circular Nos. 05/2018-Customs dated 23.02.2018, 0

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