Goods and Services Tax

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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DAILY EXPRESS, ALEPPEY PARCEL SERVICE Versus THE ASSISTANT STATE TAX OFFICER, COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, STATE OF KERALA
GST
2018 (11) TMI 141 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 24-10-2018
WP(C). No. 34250 of 2018, WP(C). No. 34217 of 2018, WP(C). No. 34206 of 2018 And WP(C). No. 34190 of 2018
GST
Mr. Justice Dama Seshadri Naidu
For the Petitioner : Adv. Smt. S. Sujini
JUDGMENT
[WP(C) 34250/2018, WP(C). 34217/2018 WP(C). 34206/2018, WP(C).34190/2018 ]
As the issue involved in all these writ petitions is similar, they are taken up for consideration together and disposed of by this common judgment.
2. The petitioners are the transporters. When they had been carrying goods, the respondent State Tax Officer intercepted them and detained the vehicle. It is because the e-way bills the petitioners carried with the consignment did not contain the vehicle details. Though the vehicle and the goods detained, the

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2018 in W.A. No.1640 of 2018) has dealt with an identical issue.
4. Applying the ratio of that judgment, I direct that respondent authorities to release the petitioner's goods and vehicles on their “furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules”.
With the above direction I dispose of these writ petitions.
 
APPENDIX OF WP(C) 34250/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE TAX INVOICE DATED 27.9.2018.
EXHIBIT P2
TRUE COPY OF THE E-WAY SLIP WITH RESPECT TO THE CONSIGNMENT IN PART A DATED 27.9.2018.
EXHIBIT P3
TRUE COPY OF THE FORM GST MOV-01 NO.SCN/S.S10/7/2018 DATED 29.9.2018 ISSUED BY THE IST RESPONDENT.
EXHIBIT P4
TRUE COPY OF THE FORM GST MOV-02, NO.SCN/S S10/7/2018 DATED 29.9.2018 ISSUED BY THE IST RESPONDENT.
EXHIBIT P5
TRUE COPY OF FORM GST MOV-04 NO.SCN/S/S S10/7/2018 DATED 29.9.2018 ISSUED BY THE IST RESPONDENT.
EXHIBIT P6

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THE 1ST RESPONDENT.
EXHIBIT P4
TRUE COPY OF THE FORM GST MOV-02, NO.SCN/MOB/II/3/18-19 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P5
TRUE COPY OF FORM GST MOV-0, NO.SCN/MOB/II/3/18-19 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P6
TRUE COPY OF THE NOTICE UNDER SECTION 129(1) OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 IN FORM GST MOV-06 SCN/MOB/II/3/18-19 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P7
TRUE COPY OF THE NOTICE U/S 129(3) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 IN FORM GST MOV-07 SCN/MOB/II/3/18-19 DATED 29/08/2018.
EXHIBIT P8
TRUE COPY OF THE WRITTEN COMMUNICATION DATED 06/10/2018, SENT BY THE PETITIONER ADDRESSED TO THE 1ST RESPONDENT.
EXHIBIT P9
TRUE COPY OF THE PROOF OF REGISTERED POST SENT TO THE 1ST RESPONDENT.
 
APPENDIX OF WP(C) 34206/2018
PETITIONER'S/S EXHIBITS:
E

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RUE COPY OF THE WRITTEN COMMUNICATION DATED 06/10/2018, SENT BY THE PETITIONER ADDRESSED TO THE 1ST RESPONDENT.
EXHIBIT P9
TRUE COPY OF THE PROOF OF REGISTERED POST SENT TO THE 1ST RESPONDENT.
 
APPENDIX OF WP(C) 34190/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE TAX INVOICE -AA1432. DATED 18/09/2018.
EXHIBIT P2
TRUE COPY OF THE E-WAY SLIP GENERATED WITH RESPECT TO THE CONSIGNMENT DATED 18/09/2018.
EXHIBIT P3
TRUE COPY OF THE FORM GST MOV-01 NO.SCN/MOB/II/18/18-19 DATED 19/09/2018 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P4
TRUE COPY OF THE FORM GST MOV-02, NO.SCN/MOB/II/18/18-19 DATED 19/09/2018 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P5
TRUE COPY OF FORM GST MOV-04, SCN/MOB/II/18/18-19 DATED 19/09/2018 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P6
TRUE COPY OF THE NOTICE UNDER SECTION 129(1) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICE TAX ACT, 2017 IN FORM GST MOV-06 SCN/MOB/II/18/18-19 DATED 19/0

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O/E/N India Ltd., & Another (OEN) Versus Union of India & Others
GST
2018 (10) TMI 1620 – BOMBAY HIGH COURT – 2019 (20) G. S. T. L. J45 (Bom.)
BOMBAY HIGH COURT – HC
Dated:- 24-10-2018
WRIT PETITION NO. 2086 OF 2018
GST
M.S. SANKLECHA, & RIYAZ I. CHAGLA,JJ.
Dr. Abhinav Chandrachud i/b. Mr. Shailendra Singh, for the Petitioners.
Mr. Pradeep S. Jetly with Mr. J.B. Mishra, for the Respondents.
P.C:
This Petition under Article 226 of the Constitution of India, seeks directions to Respondent Nos.1 and 3 to allow Petitioner, to resubmit/ rectify its form TRAN-1 filed under Section 140 of the Goods and Service Tax, 2017 (the Act).
2. This direction is being sought as the Petitioners had by mistake, keyed in incorrect fig

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Apar Industries Limited Versus Union of India & Others
GST
2018 (10) TMI 1619 – BOMBAY HIGH COURT – TMI
BOMBAY HIGH COURT – HC
Dated:- 24-10-2018
WRIT PETITION NO. 3985 OF 2018
GST
M.S. SANKLECHA, & RIYAZ I. CHAGLA, JJ.
Mr. Prakash D. Shah with Mr. Mihir Mehta and Ms. Shilpi Jain i/b. PDS Legal, for the Petitioner.
Mr. Pradeep S. Jetly with Mr. Ram Ochani, for the Respondents.
P.C:
This Petition under Article 226 of the Constitution of India, originally seeks a refund of Rs. 52.97 Crores along with interest thereon under Section 56 of the Central Goods & Service Tax Act (the Act). Besides, seeking an interest on delayed refund of Rs. 1.90 Crores which was already granted to the Petitioner. These refunds arose on account of tax paid in respect of exported goods under Section 16 of the Integrated Goods & Service Tax Act, 2017 (IGST Act). During the pendency of this Petition, an amount of Rs. 52.52 Crores has already been refunded under the Act read with IGST Act

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ioner, disputes the fact that there is any invoice mismatch. Our attention is invited to the Frequently Asked Questions (FAQ) issued by the Madras Commissionerate dated 23rd February, 2018 wherein an error in respect of Invoice mismatch I.e. SB005, was a subject matter of consideration. Our attention was also invited to the Circular issued by the Central Board of Indirect Taxes and Customs dated 23rd February, 2018 wherein again, non-grant of refund, because of mismatch of Invoices, was a subject matter of consideration. In both the cases, it was directed that refund be granted. Therefore, it submitted that in terms of the above the interest as sought should be granted.
5. We find that on oath, the Respondents state that there is an Invoices mismatch in respect of the refund sought. Thus, leading to delay in passing the refund. This is disputed by the Petitioner. Besides, the aforesaid Circulars and FAQ, inter alia, deal with grant of refund in spite of Invoices mismatch/ error, as in

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issioner of Customs, Nhava Sheva, Navi Mumbai. However, in the affidavit in reply, he has already taken a stand, that no interest can be granted in these facts to the Petitioner. Therefore, the apprehension of the Petitioner that it may not get justice at the hands of Mr. Balmukund Agarwal, seems justified. Justice must not only be done but also appear to be done. Therefore, in these circumstances, it would be appropriate that some other Assistant Commissioner of Customs be alloted to deal with the Petitioner's pending application for refund of tax as well as interest on the refunds already granted.
9. Mr. Jetly, learned Counsel appearing for the Revenue, on instructions, states that the representation could be filed with Mr. Jaiswal, Assistant Commissioner of Customs, Drawback, Navha sheva, Navi Mumbai. The above Officer who would adjudicate the Petitioner's claim for interest on the refund granted and the pending refund application, as expeditiously as possible and preferabl

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Pawan Cargo Forwards Pvt. Ltd. Versus Principal Commissioner of Service Tax, Chennai- I (CGST & CE Chennai North)
Service Tax
2018 (10) TMI 1558 – CESTAT CHENNAI – 2020 (34) G. S. T. L. 559 (Tri. – Chennai)
CESTAT CHENNAI – AT
Dated:- 24-10-2018
Appeal Nos. ST/40931/2016 & ST/40932/2016 – FINAL ORDER No. 42656-42657/2018
Service Tax
Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial)
Shri G. Sivakumar, Consultant For the Appellant
Shri K. Veerabhadra Reddy, ADC (AR) For the Respondent
ORDER
Per Shri Madhu Mohan Damodhar
The appellants are a air cargo agent and are paying service tax on the commission amount paid from the airlines. Department took the view that appellants should have been paying service tax also on the freight charges reimbursed by them from their customers charged over and above the freight amount payable to the airline companies. Accordingly, SCN No.35/2014 dt. 29.10.2014 proposing service tax liability of

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amount collected from the Customer as the Value of Service and made it taxable in the hands of the Appellant, which is incorrect. In other words, the Department wants to tax the “Margin” but has calculated the Service Tax on the Gross amount collected from the Customer on behalf of the Airlines, which is contrary to the order itself.
(ii) Even assuming but without admitting that the intention of the Department is to tax the entire amount collected from the Customer in the hands of the Appellant – assessee still the demand would fail for the reasons below :
a. The Appellant is merely an agent collecting the freight on behalf of the Airlines and hence, the amount collected cannot be treated as Service Provided by the Appellant-assessee to the Customers.
b. In any case, on the freight amount, Service Tax has already been paid by the Airlines and hence, only again taxing the same in the hands of the Appellant, would amount to Double-taxation, which is incorrect. Reliance is placed on H

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49,34,46,556
(iv) Further, even assuming but without admitting tax is payable the difference amount, in the present case, there is no difference as the amount collected from the Customers and the amount paid to the Airlines is same. The same can be verified from Para 6(e) of the OIO.
(v) Finally, it is a settled law that no Service Tax can be demanded on difference between Amount Freight amount collected from the Customer and paid to the Airlines. Reliance is placed on :-
1.
M/s.Skylift Cargo (P) Ltd. Versus Commissioner of Service Tax, Chennai And (Vice-Versa)
2018 (2) TMI 320 – CESTAT CHENNAI
2.
M/s.La Freight Pvt. Ltd. Versus Commissioner of Service Tax, Chennai
2018 (3) TMI 113 – CESTAT CHENNAI
3. On the other hand, Ld. A.R Shri K. Veerabhadra Reddy, supports the impugned order. He submits that the assessee adopts two type of transaction, one in respect of which they act as intermediary which involves commission on agreed terms and the other booking cargo space from Airl

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se are that assessee M/s. Skylift Cargo (P) Ltd., [hereinafter referred to as assessees] are engaged in providing Cargo Handling Service, Clearing & Forwarding Service, Customs House Agent Service. They are also involved in the activities of booking domestic and international air cargo for various airlines for rendering the said bookings. Department took the view that the assessee were paying service tax under Business Auxiliary Service only on the commission amount without considering the incentive amount. Accordingly, proceedings were initiated against the assessee by way of issue of show-cause notices. These proceedings culminated in confirmation of demands of differential service tax liability of Rs. 19,98,332/- and Rs. 93,11,332/- respectively with interest liability thereon. Penalties, which were upheld by the impugned orders in respect of appeal nos.ST/00026/2008 and ST/20005/2009. Aggrieved, assessees are before this forum.”
We find that the facts of this case are pari materi

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IPCA LABORATORIES LTD. Versus UNION OF INDIA
GST
2018 (10) TMI 1389 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 24-10-2018
R/SPECIAL CIVIL APPLICATION NO. 16156 of 2018
GST
MR AKIL KURESHI AND MR UMESH TRIVEDI, JJ.
For The Petitioner : KUNTAL A PARIKH (7757)
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. The petitioners grievance is that the goods of the petitioners being transported by the transporter engaged by the petitioners did not reach the destination within the prescribed time as communicated in the documents maintained in terms of Rule 138 of the Central Goods and Services Tax Rules on account of transporters strike. The transporter did not extend the validity. As a result, the r

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IGST Export Refunds – extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess – reg.
40/2018 Dated:- 24-10-2018 Circular
Customs
Circular No. 40/2018-Customs
F. No: 450/119/2017-Cus-IV
Government of India
Ministry of Finance
Dept. of Revenue
(Central Board of Indirect Taxes and Customs)
Room No. 227B, North Block, New Delhi
Dated, the 24th October, 2018
To,
All Principal Chief Commissioners/Chief Commissioners of Customs/Customs(Preventive)
All Principal Chief Commissioners/Chief Commissioners of Customs & Central Excise
All Principal Commissioners/Commissioners of Customs/Customs (Preventive)
All Principal Commissioners/Commissioners of Customs & Central Excise
Subject: IGST Export Refunds – extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess – reg.
Madam/Sir,
Exporters are availing the refunds of IGST paid on exports regularly

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erved 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.
3. 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.
4. CBIC has been receiving representations where

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acility 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.
6. 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 option provided in ICES, a detailed advisory on which will be communicated by DG Systems to all the System Managers shortly. Once the revised amount is approve

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ers within the stipulated time i.e.15.11.2018. Customs officers under your charge dealing with IGST refund may also be given suitable instructions to proactively and expeditiously process the revised refund requests.
9. Difficulties, if any, should be brought to the notice of the Board. Hindi version follows.
Yours faithfully,
Encl. Format of Revised Refund Request (RRR).
(Zubair Riaz)
Director (Customs)
Annexure: Revised Refund Request (RRR)
SB Number: SB Date: Port Code:
GSTIN: IEC: Exporter Name:
Sl No
GST Invoice Number/ Date
IGST Amount
Sl. No
Corresponding SB Invoice No. /Date
IGST Amount as declared per SB
Final (corrected) IGST Amount as per actual exports*
1
1
2
3
4
2
5
3
6
7
4
* after reducing amount pertaining to Short shipment etc.
IGST Refund already received (A): Total Revised IGST Claim (B):
Differential IGST Refund (B-A):
I declare that all the details declared given above are true to my knowledge and all the items contained in the above in

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ERROR IN SUBMISSION GSTR 1 AUGUST 2017
Query (Issue) Started By: – RAVI NARA Dated:- 23-10-2018 Last Reply Date:- 24-10-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Hello,
I am unable to file GSTR 1 of August'17 due to Error in Submission. After click on the message showing"Invoice already filed by you in 072017" .But While Download uploaded the file for the month of the August 2017 no one invoice available for the month of July 2017. also check the Uploaded/Mo

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Handicraft Suppliers Exempt from GST Registration for Inter-State Sales, Must Generate E-Way Bill for Transport.
Notifications
GST
Govt. Exempts a person making inter-State taxable supplies o

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Key 15 Action Points for filing GSTR -3B for September 2018
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 23-10-2018

Finally, after facing every step of hurdle during past one year of journey of GST, passing through more than 400 changes in form of Notifications, Circulars, Press Releases and Orders, the final goal of every taxpayer is to assess their business records and analyse the mistakes done during the past financial year through the mode of GST Audit (GSTR – 9C) and Annual Return (GSTR – 9) for FY 2017-18.
Undoubtedly, the compliances under the GST law for the month of September 2018 is very critical for all registered persons under GST as many provisions of GST law pertaining to Input Tax credit (“ITC”) availment, issuing debit/credit notes, etc., prescribe last date of corresponding action as earliest of due date of furnishing return for the month of September following the end of FY or furnishing of the relevant annual return (Due date for filing – De

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ts:
* Work out proper reconciliation of ITC as shown under Table 4 of Form GSTR-3B viz-a-viz ITC as per books of accounts and viz-a-viz ITC as per GSTR-2A:
* Identify the credits which have not been claimed or which have been claimed but not shown by the vendor in their return (GSTR-1) – chase the vendor for needful correction required;
Review all expenses and capital assets ledgers to identify if any eligible credit has been missed to be availed;
Prepare details of eligible & ineligible credit pertaining to Inputs, Input Services and Capital goods for filing annual return in Form GSTR -9;
Recheck ITC register maintained by the company to ensure that no ineligible credits have inadvertently been taken in monthly return Form GSTR-3B.
Recheck if GST paid under reverse charge in terms of Section 9(3) of the CGST Act and Section 9(4) of the CGST Act [till October 13, 2017] in FY 2017-18 has been availed as ITC to the extent eligible;
Ensure that the invoices of vendors which

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e FY 2017-18 based on annual turnover, on or before the end of due date of filing of Return for the month of September 2018:
* Any amount of credit extra reversed can be claimed as ITC in the return to be filed for the September month.
* In case of short reversal made, the differential amount of ITC can be reversed now with interest @ 18% per annum for the period staring from April 1, 2018 till the date of payment.
Review of outward supply reported in Form GSTR-1 to check missing invoices and any amendments to be carried out:
As per proviso to Section 37(3) of the CGST Act, any corrections in respect of the details already furnished in GSTR-1 shall be allowed only till furnishing return for the month of September following the end of FY to which such details pertain, or filing of relevant Annual Return, whichever is earlier.
Further, in terms of Section 34(2) of the CGST Act, any credit note in respect of the supplies made in the previous FY shall be declared in the return for

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cile the account balance with all the vendors and customers to ensure that correct reporting has been made by the vendors as well as by the Company.
Any tax adjustment required to be made on account of credit notes issued/ to be issued to be completed before filing Form GSTR-3B for September month.
Road ahead and preparation for filing Annual Return:
In terms of Section 44(1) of the CGST Act, every registered person, other than an Input Service Distributor, a person paying tax under Section 51 (TDS Collector) or Section 52 (TCS Collector), a casual taxable person and a non-resident taxable person, shall furnish an Annual Return for every financial year on or before the 31st day of December following the end of such financial year. The Government vide Notification No. 39/2018 – Central Tax dated September 4, 2018 has notified the format of Annual Return Form GSTR-9 (for normal taxpayers) and Form GSTR-9A (for composition taxpayers).
Further, every registered person whose aggregate

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ersed, adjustments made etc. Hence, the same must also be recorded properly for reporting in Annual Return.
Challenges & Critical Issues for filing Annual Return Form GSTR – 9:
Considering the complexity of Form GSTR-9 under the given time frame of 3 months for due date of 31st December, Mr. Bimal Jain, Chairman, Indirect Tax Committee, PHD Chamber of Commerce, had highlighted critical issues therein which the taxpayer may face and which requires immediate attention of the Government along with highlighting key issues demanding extension of due date for filing Annual Return, in the Mega GST Conclave held on September 26, 2018 at PHD House.
You can access the complete video of his theme presentation “Challenges & Critical Issues for filing Annual Return Form GSTR – 9 by Bimal Jain” at following link: https://www.youtube.com/watch?v=OdGfjIC10aQ
Before parting…
New beginnings are often considered as dreadful since it entails lots of challenges and practical trauma. Initial hic

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Goods Transported with Expired E-Way Bill Due to Delays; ASTO Ordered to Reassess Detention Case.
Case-Laws
GST
Detention of vehicle with goods – e-way bill had expired – After generating that bill, it had the goods loaded into a transport vehicle. But it could not transport them during night hours. The next day, 2nd October, was a holiday. So it could transport the goods only on 3.10.2018 at 10.40 am. – ASTO directed to reexamine the issue.
TMI Updates – Highlights, quick notes, ma

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