Goods and Services Tax

Rochem Separation Systems (India) Pvt Ltd Versus The Commissioner of CGST & CX, Palghar
Central Excise
2019 (3) TMI 408 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 14-9-2018
APPEAL NO: E/87174/2018 – A/88315/2018
Central Excise
Mr. S.K. Mohanty, Member (Judicial)
Shri Prasad Paranjape, Advocate for appellant
Shri M.R.Melvin, Superintendent (AR) for respondent
ORDER
Per: S.K. Mohanty
This appeal is directed against the impugned order dated 27.02.2018 passed by the Commissioner of CGST & CX, Bhiwandi.
2. Brief facts of the case are that the appellant is engaged in the manufacture of water purification plants, falling under Chapter heading 8421 of the Central Excise Tariff Act, 1985. The appellant avails Cenvat Credit in respect of central excise duty paid on inputs and capital goods and service tax on the input services. During the disputed period, the appellant had claimed duty exemption in respect of supply of the said final product to specified buye

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

file the refund application under Section 11B of the Central Excise Act, 1944 instead of taking re-credit on its own.
3. The Learned Advocate appearing for the appellant submits that taking of re-credit is merely a technical correction/adjustment of an erroneous accounting entry passed earlier and not fresh availment of credit. Thus, he submits that the provisions of Section 11 B of the Act shall not be applicable. In this context, Learned Advocate has relied on the judgment of Hon'ble Madras High Court in the case on ICMC Corporation Ltd. Vs. CESTAT, Chennai reported in 2014 (302) ELT 45 (Mad.) and Hon'ble Allahabad High Court in the case of Krishnav Engineering Ltd. Vs. CESTAT reported in 2016 (331) ELT 391 (All.). The Learned Advocate also relied on the decision of Bangalore Bench of this Tribunal in the case of Comm. Of C.E., C. & S.T., Bangalore Vs. Stumpp, Scheule & Somappa P. Ltd., reported in 2015 (319) ELT 146 (Tri. – Bang.).
4. On the other hand, Learned AR appearing for R

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nt paragraphs in the said judgment are extracted herein below:
“13. We do not subscribe to the view expressed by the Revenue. Admittedly, the assessee originally availed the Cenvat Credit on service Tax for discharging its liability. However, for sound reasons, it reversed the credit. Strictly speaking, in this process, there is only an account entry reversal and factually there is no outflow of funds from assessee to result in filing application under Section 11N of the Central Excise Act, 1944 claiming refund of duty. The contention of the revenue the even in reversal of the entry there is bound to be an unjust enrichment has no substance or based on any legal principle, since, what is availed off by the assessee is only a credit on the duty paid on the services rendered. Further, the assessee is entitled to take no9te of as per Rule 6(5) of the Cenvat Credit Rules, 2004. As there is no dispute of the fact that a sum of Rs. 3,21,308/- available as Cenvat Credit was in respect of inp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e subsequent conduct of the assessee for a follow up action on an amount of Rs. 3,21,308/-, which is only an account entry adjustment, technically speaking cannot be taken exception to either by Tribunal or for that atter by the Revenue. For this, we do not find any need for a finding to be given in the order of the Tribunal in the earlier round of litigation. 16. We do not for a moment deny the fact that a sum of Rs. 3,21,308/- for which suo motu credit was taken by the assessee was forming part of Rs. 5,38,796/- which was earlier reversed by the assessee. On the admitted fact, Rs. 3,21,308/- represented the enumerated input services as given under Rule 6(5) of the Cenvat Credit Rules, 2004, we have no hesitation in accepting the plea of the assessee that on a technical adjustment made, the question of unjust enrichment as a concept does not arise at all for the assessee to go by Section 11B of the Central Excise Act, 1944.
17. In the circumstances, we set aside the order of the Trib

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GOOD FORTUNE CAPITALS (P) LTD. Versus COMMISSIONER OF GST & C. EX., SALEM
Service Tax
2019 (2) TMI 762 – CESTAT CHENNAI – 2019 (21) G. S. T. L. 44 (Tri. – Chennai)
CESTAT CHENNAI – AT
Dated:- 14-9-2018
Appeal No. ST/40554/2018-SM – Final Order No. 42431/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (J)
Shri S. Kannapan, Advocate, for the Appellant.
Shri B. Balamurugan, AC (AR), for the Respondent.
ORDER
The appellants are engaged in providing 'Stock Broker Service'. A show cause notice was issued to them, inter alia, alleging that they failed to file ST-3 returns within due time, and proposing to demand the late fee, for not filing the returns, within the due time. After adjudication, the original authority, inter alia, confirmed the demand on this allegation against which the appellants filed appeal before Commissioner (Appeals). Vide order impugned herein, the Commissioner (Appeals) set aside the demand of late fee regarding ST-3 returns filed for

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f the appellants.
3. The Learned Authorised Representative Shri B. Balamurugan supported the ported the findings in the impugned order. He adverted to para 10 of the impugned order and submitted that the appellants ought to have approached the department and sorted out the problem. Since the appellants had not produced any evidence to show that they have taken up the problem with the department, the Commissioner (Appeals) has upheld the demand for the periods from 7/2012 to 9/2012, 10/2012 to 3/2013 and 4/2013 to 9/2013. He submitted that the demand raised is legal and proper as the appellants have delayed in filing ST-3 returns.
4. Heard both sides.
5. The only issue arising for consideration is whether the demand raised in respect of late fee, for the delayed filing of returns, is correct and proper. The appellants submit that they could not file the returns electronically due to system failure and they had submitted the returns manually. In pages 56, 71 and 86 of the appeal paper

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

en the problem to the department, I find that the appellants have produced screen shots of the returns filed to the department, which bears the signature of the officer concerned. The department having acknowledged the manually filed returns, ought to have taken steps to help or assist the appellants to solve the problem. Thus, the appellants cannot be found fault in the present case for the cause of delay in filing the returns.
6. After hearing on 12-6-2018, the Learned Authorised Representative sought time to get clarification from the department as to whether the appellants have filed the returns manually or not. The Learned Authorised Representative has submitted that he has intimated the matter to the department by letter dated 14-6-2018. The case was then posted to 3-8-2018 for getting report from the department. It was adjourned on the request of the department as they sought time. Still no reply has been received from the department. It is presumed that the department has no r

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

M/s. Sri Kannchi Steel Pvt. Ltd. Versus Commissioner of GST & Central Excise Chennai Outer Commissionerate
Central Excise
2018 (11) TMI 1137 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 14-9-2018
Appeal No. E/361/2012 – Final Order No. 42417/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri S. Venkatachalam, Advocate for the Appellant
Shri B. Balamurugan, AC (AR) for the Respondent
ORDER
Per Bench
The appellants were engaged in manufacture of non-alloy steel and hot re-rolled products etc. During the period from 1.9.1997 to 31.3.2000, the said products were brought under compounded levy scheme of payment of excise duty as contained in proviso to section 3A(3) of Central Excise Act, 1944 read with Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997. Accordingly, the ACP of the appellant's mill was determined by the Commissioner and communicated to them. The appellant o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

has not complied with sub-clause (a) of sub-rule (2) of Rule 96ZP of Central Excise Rules, 1944. He adverted to para 4 and 4.1 of the impugned order and submitted that though the appellant has given intimations vide letters dated 1.10.1998 and 1.10.1999 regarding the shutdown of the rolling mill, the department has denied receiving such letters and therefore rejected the abatement claims. It is submitted by him that as per letter dated 6.5.2003, the department themselves have permitted copies of the said letters on request made by the appellant. That therefore they cannot deny receipt of such letters. Further, on merits, he relied upon the decision of the Tribunal in the case of M/s. Chamundi Steel Castings (India) Ltd. vide Final Order No. 42364 & 42365/2017 dated 26.9.2017 and argued that the Hon'ble jurisdictional High Court in the case of Chamundi Steel Castings (India) Ltd. has held that the assessee would be eligible for abatement on pro-rata basis during the period of closure o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

.10.1999 to the appellant. The only strong inference that can be drawn from this letter is that the intimations regarding the closure of the factory was received by the department. Therefore, the rejection of abatement on the ground that appellant did not give intimations cannot sustain. The Hon'ble High Court in the case of Chamundi Steel Castings (India) Ltd. (supra), had observed that the assessee was eligible for abatement on pro-rata basis and the said decision was followed by the Tribunal in the final order referred supra. Taking the facts of the case into consideration as well as the provision of law and the decision of the Hon'ble High Court followed by us in the above stated final order, we are of the considered view that the rejection of abatement is without basis. The impugned order rejecting the abatement cannot sustain and requires to be set aside which we hereby do. The appeal is therefore allowed with consequential relief if any.
(Pronounced in court on 14.09.2018)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

M/s. Shriram EPC Ltd. Versus Commissioner of GST & Central Excise Chennai
Service Tax
2018 (11) TMI 1083 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 14-9-2018
Appeal Nos. ST/410/2011 and ST/41631 to 41633/2014 – Final Order Nos. 42412-42415/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri N. Viswanathan, Advocate for the Appellant
Shri A. Cletus, Addl. Commissioner (AR) for the Respondent
ORDER
Per Bench
Brief facts are that the appellants are engaged in supply, erection and commissioning of sewage treatment plant, PVC pipe line for water supply projects to Water and Sewage Board. They obtained service tax registration for various services. In the course of audit of accounts, it was noticed by the department that appellants have not paid service tax for the following services from 1.4.2008 that is engineering, procurement, erection and commissioning of sewage treatment plant and implem

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

demand along with interest and also imposed penalties. Hence these appeals.
2. On behalf of the appellant Shri N. Viswanathan assisted by Shri R. Ravikumar submitted that the said works of erection and commissioning of sewage treatment plant, water treatment plant would fall under works contract service with effect from 1.6.2007. However, such services are provided in respect of non-commercial activities to the Government / Municipal bodies and therefore would fall under the exclusion clause of clause (b) of Section 65(105)(zzzza) of Finance Act, 1994 and therefore the said services are not subject to levy of service tax. The Commissioner in the said order for the period from 1.4.2008 to 31.3.2009 has confirmed the demand and refused to apply the decision in Lanco Infratech Ltd. – 2014 (34) STR 384 (Tri. Bang.) stating that the said decision was only an interim order. However, later the Larger Bench of the Tribunal in the case of Lanco Infratech Ltd. Vs. Commissioner of Central Excise

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

sub-clause (b) of said section would apply. He submitted that the work was awarded by EPC/turnkey projects which involves designing, execution and handing over and therefore cannot be said that such activities merely because they are in the nature of EPC projects would fallout of the exemption provided in clause (b) of works contract service.
2.2 He also relied upon the decision of the Tribunal in the case of Jyoti Buildtech (P) Ltd. – 2017 (3) GSTL 116 and argued that in the said case, the Tribunal has granted the exemption and set aside the demand in respect of erection and commissioning for services rendered for water treatment plant, sewage treatment plant and sewage works.
3. The ld. AR Shri A. Cletus supported the findings in the impugned order. He adverted to the definition of works contract in section 65(105)(zzzza) and argued that the explanation clarifies the meaning of works contract. As per sub-clause (b) of the said explanation, only a pipe line or conduit which is not u

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ax for the reason that the service of construction of water treatment plant and sewage treatment plant etc. were rendered to Government / Municipal bodies / Board and therefore are not of a commercial nature. It is the case of the department that since the projects were turnkey projects, it would fall under sub-clause (e) of the explanation to the definition of works contract service and that the said section does not exempt constructions which are not intended for commerce or industry. The ld. Counsel has put forward the arguments based on the decision in Lanco Infratech Ltd. (supra) stating that the exemption given to construction activities which are not commerce or industry envisaged in clause (b) has to be read along with clause (e) of the said explanation. The turnkey projects are only in the nature of contract which takes in all the works of design, engineering, procurement etc. In Lanco Infratech Ltd. (supra), the Larger Bench of the Tribunal had analyzed the issue and held tha

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rly, in Ramky Infrastructure Ltd., the Tribunal had held that such activities of construction of canals / pipelines or conduits undertaken for the Government / Government bodies would not attract levy of service tax being for non-commercial and non-industrial purpose.
5.2 The decision of the Larger Bench of Tribunal in Lanco Infratech Ltd. (supra) was approved by the jurisdictional High Court in the case of Indian Hume Pipes Co. Ltd. – 2015 (40) STR 214 (Mad.) wherein the services rendered by the assessee for laying of long distance pipelines to enable State Water Supply and Drainage Board for supply of water to the public was held to be non-commercial or non-industrial and therefore not taxable.
5.3 The Tribunal in the case of Jyoti Buildtech (P) Ltd. (supra), had occasion to analyze the demand of service tax on erection, commissioning and installation service on water treatment plant, sewage treatment plant etc. The Tribunal in the said decision followed the decision in the case of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

construction of sewage pumping station, water treatment plants, sewage treatment plant and sewage works. The SCN further observes that the appellant assessee had pleaded that the works of laying of pipelines for sewage etc. are not for commerce and trade and as such the same is exempted from service tax in terms of provisions of Explanation (ii)(b) of Section 65(105)(zzzza) of the Finance Act, 1994. The appellant contested the show cause notice and the same was adjudicated and the proposed demand confirmed observing, that applying the principle of classification as provided under sub-section (2) of Section 65A, sub-clause (ii)(b) of Section 65(105)(zzzza) of Finance Act, 1994, provides the most specific description of services of laying drains or pipes. Accordingly, it was held that services of laying pipelines and conduits is a taxable service as defined under “works contract” vide clause (ii)(a) of Explanation to Section 65(105)(zzzza) of Finance Act, 1994 and the appellant is liabl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

period of limitation is not invocable.
4. The ld. AR for Revenue relies on the impugned order.
5. Having considered the rival contentions, we are satisfied that the issue now stands settled by the Larger Bench of this Tribunal in M/s. Lanco Infratech Ltd. (supra) and also confirmed by order of the Hon'ble Madras High Court (supra) in Indian Hume Pipes Ltd. wherein it has been held that such works executed by the appellant in the nature of sewerage works, laying of pipe and for water supply falling under Explanation (ii)(b) fall under the definition of “works contract service” and were also exempted under the classification commercial and industrial construction service prior to 1-6-2007, as explained by the Larger Bench. Further, we find that the issue is wholly interpretational and thus the longer period of limitation is not invocable under the facts and circumstances. Accordingly, we allow the appeal setting aside the impugned order, except the demand for normal period, if any, i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

M/s Jamna Pharmaceuticals Versus CGST, CCE, Bhopal
Central Excise
2018 (11) TMI 667 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 14-9-2018
Excise Appeal No. 50576 of 2018 – A/53109/2018-EX[DB]
Central Excise
Shri C.L. Mahar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial)
Shri Bipin Garg, Advocate – for the appellant.
Shri H.C. Saini, Authorized Representative (DR) – for the Respondent.
ORDER
Per. C.L. Mahar :-
The brief of the matter are that the appellant is engaged in manufacture of patent and proprietary medicines and SHASTROKTA medicines falling under Central Excise Tariff Heading 30039011 of the Central Excise Tariff Act 1985. The appellant have been availing SSI exemption from payment of central excise duty up to the turnover of Rs. 1.50 crore's as per Notification No. 8/2003 dated 01/03/2003. During the course of audit of the appellant on 26/04/2014 it was detected by the departmental audit party that the appellant during the f

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

findings of order-in-original. The appellant is before us against the impugned order of learned Commissioner (Appeals).
2. The learned Advocate appearing for the appellants have contended that they were under genuine belief that while calculating the total turnover for availing SSI exemption the value of exempted goods may not be includable in the total turnover. It has been argued that the value of clearances of Ayurvedic patent and proprietary medicines were less then Rs. 400 lakhs in the preceding financial years 2008-2009 and 2009- 2010 and therefore they were under impression that no central excise duty is payable by them. It has further been submitted that the appellant were totally unaware of the fact that the clearance of value of Ayurvedic SHASTROKT medicines are also to be included for determining the total value of clearances of all excisable goods cleared for home consumption. It has also been contended that that there was no intention of the appellant to evade excise dut

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

T. 276 (S.C.)]
3. It has been contested by the appellant that they have furnished the true and correct value of clearances and same has been acknowledged by the department and therefore it cannot be alleged that they have suppressed any information with a purpose of evading central excise duty.
4. We have also heard the learned Departmental Representative who has reiterated the findings given in the order of Commissioner (Appeals).
5. We have heard both the sides and have also perused the record of appeal.
6. It is a matter of fact that while calculating aggregate value of clearances the appellant have not included the value of goods which were excisable but otherwise exempted vide Notification No. 3/2005 dated 24/02/2005 it is also a matter of record that that as per the conditions of Notification No. 8/2003 dated 01/03/2003 the value of exempted goods should have also been included while calculating the aggregate value of turnover in a particular financial year. It is apparent t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

on the appellant is legally sustainable however we are also the view that since the appellant have truly declared their value of clearances to the Department vide their letter dated 01/04/2009 as well as 31/03/2010 wherein the value of both the patent and proprietary medicines as well as that of SHASHTROKTA medicines have specifically been mentioned by the appellant. We are therefore of the view that the appellant did not have any intention of evading central excise duty, at the same time we find that the charges of suppression, mis-declaration or fraudulent intention with the purpose of evading central excise duty, as is required for invoking the extended time proviso under Section 11A of Central Excise Act are not available in the in the facts of the matter. We therefore hold that demand is barred by period of limitation and therefore same is legally not sustainable
8. Accordingly we hold that the Commissioner (Appeals)'s order is without any merit and therefore we set aside the sam

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

In Re: M/s. Enexio Power Cooling Solutions India Private Limited
GST
2018 (11) TMI 446 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – 2018 (19) G. S. T. L. 135 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – AAR
Dated:- 14-9-2018
AAR/AP/13(GST)/2018 in Application AAR/18(GST)/2018
GST
SRI. J.V.M SARMA AND SRI. AMARESH KUMAR, MEMBER
Present for the Applicant: Sri. A.V.S Krishna Mohan (Authorized Representative)
Present for the Jurisdictional Officer: Received Remarks
Note: Under Section 100 of the APGST Act'2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act'2017, within a period of 30 days from the date of service of this order.
M/s. Enexio Power Cooling Solutions India Private Limited (here in after called as 'applicant') having GSTIN : 37AAACG7891G1ZA, has filed an application in From GST ARA- 01 , dated: 30th June 2018, for seeking clarification on certain iss

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

offered their remarks through mail dated: 10.07.2018, stating that, there were no pending or passed proceedings on the issues raised by the applicant in his application.
At this juncture, a personal hearing opportunity has been given to the applicant, and served a notice of personal hearing notice on the applicant accordingly, with the scheduled date for personal hearing is 19th July 2018.
Sri. A.V.S Krishna Mohan, authorized representative, had attended and presented their submission before this authority.
Authority Discussion and Findings:
1. We have gone through the application filed by the applicant, supporting documents submitted and the explanation rendered during the personal hearing. The Applicant is a private limited company incorporated in India and is inter alia engaged in the design, manufacture, supply, and erection and commissioning of Air Cooled Condensers [ACC] and cooling towers for renewable energy devices.
2. The applicant received an order for manufacturing and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the applicant to the buyer for use in the waste-to-energy project is covered under Sl. No 234 of Schedule I of Notification 1/2017 dated 28.06.2017- Integrated Tax (Rate), Notification 1/2017 dated 28.06.2017- Central Tax (Rate) and G.O.Ms.No.258 dated 29.06.2017 CAP) as parts for the manufacture of waste to energy plants/devices, attracting IGST at the rate of 5% or CGST and APGST Rate of 2.5% and 2.5% respectively (GST Tariff Notifications) ?
It is seen that question is for supply of goods viz. ACC, without involving any supply of service and accordingly we take up the issue to discuss the same.
4.1 The relevant extract of the Notification 1/2017-Central Tax (Rate), dated : 28.06.201 7 is as under…
S.No
Heading
Description
Rate
234.
84, 85 or 94
Following renewable energy devices & parts for their manufacture
(a) Bio-gas plant
(b) Solar power based devices
(c) Solar power generating system
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
(e) Waste to en

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

In Re: M/s. Srivet Hatcheries
GST
2018 (11) TMI 445 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – [2018] 59 G S.T.R. 67 (AAR), 2018 (19) G. S. T. L. 140 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – AAR
Dated:- 14-9-2018
AAR/AP/12(GST)/2018 in Application No. AAR/17(GST)/2018
GST
SRI. J.V.M SARMA AND SRI. AMARESH KUMAR, MEMBER
Present for the Applicant: Sri. J.V. Rao (Advocate)
Present for the Jurisdictional Officer: Received Remarks
Note: Under Section 100 of the APGST Act'2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act'2017, within a period of 30 days from the date of service of this order.
M/s. SRIVET HATCHE

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

. 102 falling under Chapter Heading No.2309?.
On verification of basic information of the applicant, it is observed that the applicant falls under State jurisdiction, i.e Vuyyuru Circle, of Vijayawada II Division (as per the bifurcation lists of tax payers between the Centre and State in the prescribed manner). Accordingly, the application has been forwarded to the jurisdictional officers and also a copy marked to the Central Tax authorities to offer their remarks as per the Sec. 98(1) of CGST/APGST Act'2017, and requested for the information.
In response to this communication, the concerned jurisdictional officer, offered their remarks, and stated that there are no proceedings pending relating to the applicant, and no proceedings are

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

horus and calcium that helps meet animal / poultry requirements for these essential nutrients”.
Observations of the Authority:
We have gone through the labels of the products, viz Bio-fos being supplied by the applicant. The product is being marketed as “Mono calcium phosphate for animal and poultry feed” and “Mono calcium phosphate for animal, poultry and aqua feed”. It is further observed that their labels contain “Biofos” is a feed grade Mono calcium phosphate. We have seen the relevant notification, 2/2017 CGST Rate dt. 28.6.2017, entry 102, 105 which reads as under……..
Sl.No
Chapter heading, tariff
Description of the goods
102
2302, 2304, 2305, 2306, 2308, 2309
Aquatic feed including shrimp feed and prawn feed, poultry feed

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

METRENDS SHOES AND BAGS LLP Versus THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, KERALA, UNION OF INDIA REPRESENTED BY THE SECRETARY (REVENUE) MINISTRY OF FINANCE, NEW DELHI, THE COMMISSIOENR OF STATE TAXES TAX TOWEER, THIRUVANANTHAPURAM, STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, THIRUVANANTHAPURAM, THE NODAL OFFICER FOR STATE GST,
GST
2018 (11) TMI 333 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 14-9-2018
WP (C). No. 24741 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : SRI.R.MURALIDHARAN (AROOR) And SRI.R.RAMAKRISHNAN POTTY
For The Respondent : DR THUSHARA JAMES GP
JUDGMENT
The petitioner, a registered dealer under the Kerala Value Added Tax Ac

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

technical glitches on GST Portal.” Paragraph 5 of the circular outlines the procedure the Nodal Officers is to follow. It reads:
5. Nodal officers and identification of issues
5.1 GSTN, Central and State government would appoint nodal officers in requisite number to address the problem a taxpayer faces due to glitches, if any, in the Common Portal. This would be publicized adequately.
5.2 Taxpayers shall make an application to the field officers or the nodal officers where there was a demonstrable glitch on the Common Portal in relation to an identified issue, due to which the due process as envisaged in law could not be completed on the Common Portal.
5.3 Such an application shall enclose evidences as may be needed for an ident

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tioners to apply to the Nodal Officer concerned to have the issue resolved.
5. So, here too, the petitioner may apply to the Nodal Officer. The petitioner applying, the Nodal Officer will look into the issue and facilitate the petitioner's uploading FORM GST TRAN-1, without reference to the time-frame. Ordered so.
6. I may also observe that if the petitioner applies within two weeks after receiving this judgment, the Nodal Officer will consider it and take steps within a week thereafter. If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the authority will also enable it to take credit of the input tax available at the time of its migration.
With these directions, I dispose of the Writ Pet

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to exempt payment of tax under section 9(4) of the SGST Act, 2017 till 30.09.2019.
FTX.56/2017/Pt-I/128-22/2018 Dated:- 14-9-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 14th September, 2018
No.FTX.56/2017/Pt-I/128.- In exercise of the powers conferred by sub-section (1) of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII or 2017), the Governor of Assam, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Assam in the Finance (Taxation) Department

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

M/s Shree Balaji Furnaces Pvt. Ltd. Versus CCE&CGST, Alwar
Central Excise
2018 (10) TMI 5 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 14-9-2018
Ex. Appeal No. 51663 of 2018-SM – A/52985/2018-SM[BR]
Central Excise
Mr. V. Padmanabhan, Member (Technical)
Sh. Ajay Mishra, Advocate for the appellant
Sh. P. R. Gutpa, AR for the Respondent
ORDER
Per: V. Padmanabhan:
The present appeal is against the Order-in-Appeal No. 46-SM-CE-JPR-2017 dated 07.02.2018 passed by the Commissioner, Central Excise & CGST, Alwar.
2. The appellant is engaged in the manufacture of M. S. Ingots falling under Chapter 72 of the First Schedule of the Central Excise Tariff Act, 1985. The appellant had declared, vide their ER-5 returns, their input output ratio. The ratio declared was 1.1 MT of scrap for manufacture of 1.0 MT of M.S. Ingots. The Department noticed that during the period April, 2015 to March, 2016, the appellant accounted for production of M. S. Ingots lesser than

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

April, 2015 to March, 2016. But for an earlier period the Department had made a similar demand on the basis of the observations of the audit team. In such a case, after the remand of the matter by the Tribunal, the Jurisdictional Commissioner has dropped such demand after taking into account the quantum of runners and riser arising in the factory, which was diverted for the manufacture of finished products captively.
ii) He further submitted that the demand has been raised on the basis of the presumed production determined on the basis of the arithmetical formula declared by the appellant in ER-5 returns. He added that the actual quantum of goods manufactured depends upon various other factors such as temperature of the furnace, quantity of raw material etc.
iii) He also submitted that the demand raised in similar circumstances on the basis of presumption production on the basis of ER-5 returns has been set aside by the Tribunal. Finally, he submitted that the demand may be set asid

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ustained. The allegation of clandestine clearance has been made by the Revenue authorities, but the same has not been supported by any documentary evidence. The entire demand has been worked out on the basis of presumption, taking into account the formula declared by the appellant.
9. Clandestine clearance needs to be established on the basis of tangible documentary as well as oral evidence. In the present case, no such evidence has been brought on record by the Revenue.
10. The appellant has relied on the decision of the Tribunal in the case of Easter India Chemicals Ltd. and Raj Tandon vs. CCE, Ghaziabad – 2017-TIOL-1118-CESTAT-All. After going through the decision of the Tribunal I find that the Tribunal has set aside the demand made only on the basis of input output ratio declared in ER-5 returns. The Tribunal has observed as under:
“5. Having considered the rival contentions and on perusal of record, it is observed that input/ output data in ER-5 return for the year 2007-08 is

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Pee Cee Cosma Sope Limited Versus Commissioner, CGST, Customs & Central Excise Hqrs
Central Excise
2018 (9) TMI 1438 – MADHYA PRADESH HIGH COURT – 2018 (362) E.L.T. 975 (M. P.)
MADHYA PRADESH HIGH COURT – HC
Dated:- 14-9-2018
Central Excise Appeal No. 72/2018
Central Excise
Shri Sanjay Yadav And Shri Ashok Kumar Joshi JJ.
For the Appellant : Shri Alok Kumar Sharma, learned counsel
JUDGMENT
Per Justice Sanjay Yadav:
This appeal under Section 35(G) of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 is directed against order dated 02/07/2018 in appeal No. ST/51046/2018-EX(SM) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi affirming the order of disallowing Cenvat Credit of Rs. 70,714/-, recovering thereof and the penalty under Section 78 of the Central Excise Act, 1944.
[2] The facts giving rise to the controversy briefly are that, the appellant is engaged in the manufacture of excisable goods falling under

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

mitted to be deposited without payment of duty; (iii) a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory.
[4] The appellant was noticed that he was entitled to avail Cenvat Credit of service tax on GTA up to the place of removal only and therefore, the credit of Rs. 70714/- (BED Rs. 68666, Ed Cess Rs. 1364 and H&S Ed. Cess Rs. 684) on outward freight was inadmissible.
Paragraph 5
[6] The Assistant Commissioner (Audit-1) negatived the claim holding:-
“7. The contention of the Noticee appears not correct in as much as prior to insertion of definition of “place of removal” under Cenvat Credit Rules, 2004, the same definition of “place of removal” laid down under section 4(3)(c) of the Central Excise Act, 1944 was applicable for rule 2 of Cenvat Credit Rules, 2004 in terms of rule 2(f) of the Cenvat Credit Rules, 2004, which reads as under:
Rule 2(f) “words and expressions used

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Cess Rs. 684/-), availed by the Noticee on outward freight beyond the place of removal is liable to be recovered from them along with interest under rule 14 of the Cenvat Credit Rules, 1994 read with section 11A and 11AA of the Central Excise Act, 1944.
9. By wrongly taking the credit of service tax, in contravention of rule 2(I) read with rule 2(t) of the Cenvat Credit Rules, 2004, with intent to evade payment of duty, the Noticee also appear to have rendered themselves liable to penalty under rule 15 of the Cenvat Credit Rules, 2004 read with section 11AC of the Central Excise Act, 1994.”
[7] The appellant was also subjected to levy of penalty under Rule 15 of the Rules 2004 read with Section 11AC of 1944 Act.
[8] The demand order was dropped by the Assistant Commissioner, Central GST & Central Excise Div. II Gwalior, by his order dated 19/09/2017 in an appeal by observing that:-
“For admissibility to credit for outward transportation there is no requirement that the cost of fr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Board Circular No. 97/8/2007 dated 23-08-2007, there may be situations where a manufacturer / consignor may claim that the sale has taken place at the destination point because in terms of the sale contract / agreement (i) the ownership of goods and property in the goods remained with the seller of the goods till the delivery thereof in acceptable condition to the purchaser at his door step (ii) the seller bore the risk of loss of, or damage to, the goods during transit to the destination; and, (iii) the freight charges were an integral part of the price of goods and in such cases, the credit of service tax paid on the transportation upto such place of sale would be admissible if it can be established by the claimant of such credit that the sale and transfer of property in goods (in terms of the definition under Section 2 of the Central Excise Act, 1944 as also in terms of the provisions under the Sale of Goods Act, 1930) occurred at the said place.
The Supreme Court has also held in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ied to duty under Section 4A of the Central Excise Act or tariff value under Section 3(2) of the Central Excise Act or the product attract specific rate of duty.”
[9] Accordingly, it held that the definition of “input service” has to be interpreted in the light of requirements of business and it cannot be read restrictively so as to confine only upto the factory or upto the depot of manufacturers.
[10] The Commissioner (Appeals) in an appeal by the department set aside the order and upheld the recovery with interest by order dated 28/02/2018, it held:-
“12. The respondent has contested the invocation of extended period on the ground that the matter was in the knowledge of the department. It is well settled that date of knowledge of the department is not relevant for the purpose of computing the five years period. For invoking the extended period, what is required to be seen is whether certain ingredients on the part of the assessee such as suppression of facts etc. are present or n

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

extent that the show cause notice was time barred. And proposes following substantial question of law:-
“(i) Whether the learned Tribunal and the appellant authority erred in passing the decision on the ground time limit which was not the subject matter of appeal, holding suppression of fact of availing cenvat credit without there being any allegation in the Show Cause Notice for the same? The order of the adjudicating authority was reviewed by the Commissioner and directed for filing the appeal only on merit of the case and not on time limit.
(ii) Whether, the demand for the cenvat credit from May, 2011 to July, 2014 is time barred as issued beyond normal period of one year as the Show Cause Notice was issued on 20.01.2016?
(iii) Whether the Tribunal and the appellate Authority was justified in holding the entitlement of department for invocation of the extended period for the demand beyond one year on the ground of suppression, since no suppression of material fact is alleged

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the period prescribed was one year).
[14] Furthermore, sub-section (4) of Section 11A of 1944 Act stipulates:
“(4) Where any duty of excise has not been levied or paid or has been shortlevied or short-paid or erroneously refunded, by the reason of –
(a) fraud; or
(b) collusion; or
(c) any wilful mis-statement; or
(d) suppression of facts; or
(e) contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty,
by any person chargeable with the duty, the Central Excise Officer shall,within five years from the relevant date, serve notice on such person requiring him to show cause why he should not pay the amount specified in the notice along with interest payable thereon under section 11AA and a penalty equivalent to the duty specified in the notice.”
[15] Relying on clause 2.7 and 3.2 of the circular No. 1053/02/2017-CX dated 10/03/2017 issued by the Central Board of Excise and Customs F.No. 96/1/2017-CX.1, whic

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

to justify the demand for the period in a case leading to short payment or non-payment of tax. The onus of establishing that these ingredients are present in a given case is on revenue and these ingredients need to be clearly brought out in the Show Cause Notice alongwith evidence thereof. The active element of intent to evade duty by action or inaction needs to be present for invoking extended period.”
[16] It is urged that if extended period of five years are availed, incumbent it is upon the Revenue to spell out the ingredients for invoking the extended period of five years with evidence on record. And the onus is on the revenue to establish the same.
[17] Reliance is placed on the decision in Escorts Limited Vs. Commissioner of Central Excise, Faridabad [(2015) 9 SCC 109] and M/s Larsen and Turbo Ltd. Vs. The Commissioner of Central Excise, Pune – II [2007 AIR SCW 6234] to substantiate the contentions.
[18] In M/s Larsen & Turbo Ltd. (supra), in respect of period March 1993 and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

act of malafide, thus found fault with the department invoking the extended period of limitation.
[19] In Escorts Ltd. (supra), their Lordships were please to observe that whether in a particular set of facts and circumstances there was any fraud or collusion or willful mis-statement or suppression or contravention of any provision of any Act is a question of fact depending upon the facts and circumstances of a particular case. Mere failure or negligence on the part of the assessee where there was scope for doubt whether goods were dutiable or not, would not attract Section 11A of the Act.
[20] In the case at hand, it was noticed that for the period 2011-12 to 2014-15, the assessee had availed Cenvat credit of service tax amounting to Rs. 70,714/- on outward freight paid beyond the place of removal, as input service. Though a plea was taken by the assessee in his reply that by issue of notification No. 2014-CE(NT) dated 11/07/2014, sub-rule (qa) has been inserted in Rule 2 of Cenvat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rongly taking the credit of service tax, in contravention of rule 2(I) read with rule 2(t) of the Cenvat Credit Rules, 2004, with intent to evade payment of duty, the Noticee also appear to have rendered themselves liable to penalty under rule 15 of the Cenvat Credit Rules, 2004 read with section 11AC of the Central Excise Act, 1994.”
[21] Clause (e) of sub-section (4) of Section 11A stipulates that where any duty of excise has not been levied or paid or has been short levied or short paid or erroneously refunded, by the reason of contravention of any of the provisions of the Act of 1944 or of the rules made thereunder with intent to evade payment of duty, by any person chargeable with the duty, the Central Excise Officer shall,within five years from the relevant date, serve notice on such person requiring him to show cause why he should not pay the amount specified in the notice along with interest payable thereon under section 11AA and a penalty equivalent to the duty specified in t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to bring into effect section 52 of the GGST Act (Provisions related to TCS) From 01-10-2018
51/2018-State Tax Dated:- 14-9-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar
Dated the 14th September, 2018
Notification No. 51/2018-State Tax
No.(GHN-90)/GST-2018/S.1(5)TH:- In exercise of the powers conferred by sub-section (3) of section 1 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (herei

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Gujarat Goods and Services Tax (Tenth Amendment) Rules, 2018
49/2018-State Tax Dated:- 14-9-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Dated the 14th September, 2018.
Notification No. 49/2018-State Tax
No.(GHN-88)/GSTR-2018(31)TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Gujarat Goods and Services Tax (Tenth Amendment) Rules, 2018.
(2) They shall be deemed to have been come into force from the 13th day of September, 2018.
2. In the FORMS to the Gujarat Goods and Services Tax Rules, 2017, after FORM GSTR-9A, the following shall be inserted, namely:-
“FORM GSTR-9C
See rule 80(3)
PART – A – Reconciliation Statement
Pt. I
Basic Details
1
Financ

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Q
Total amount paid as declared in Annual Return (GSTR 9)
R
Un-reconciled payment of amount
PT 1
10
Reasons for un-reconciled payment of amount
A
B
Reason 1
<< Text >>
Reason 2
<< Text >>
C
Reason 3
<< Text >>
11
Additional amount payable but not paid (due to reasons specified under Tables
6,8 and 10 above)
To be paid through Cash
Description
Taxable Value
Central tax
State tax / UT tax
Integrated tax
Cess, if applicabl e
1
2
3
4
5
6
5%
12%
18%
28%
3%
0.25%
0.10%
Interest
Late Fee
Penalty
Others
(please specify)
Pt.
Reconciliation of Input Tax Credit (ITC)
IV
12
Reconciliation of Net Input Tax Credit (ITC)
A
ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts)
B
ITC booked in earlier Financial Years claimed in current
Financial Year
(+)
C
ITC booked in current Financial Year to be claimed in subsequent Financial Ye

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

aneous expenses
O
P
Capital goods
Any other expense 1
Q
Any other expense 2
R
Total amount of eligible ITC availed
<>
S
ITC claimed in Annual Return (GSTR9)
T
Un-reconciled ITC
ITC 2
15
Reasons for un – reconciled difference in ITC
A
Reason 1
<< Text >>
B
C
Reason 2
<< Text >>
Reason 3
<< Text >>
16
Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above)
Description
Amount Payable
Central Tax
State/UT Tax
Integrated Tax
Cess
Interest
Penalty
Pt.
V
Auditor's recommendation on additional Liability due to non-reconciliation
To be paid through Cash
Description
Value
Central tax
State tax / UT tax
Integrated tax
Cess, if applicabl e
1
2
3
4
5
6
5%
12%
18%
28%
3%
0.25%
0.10%
Input Tax Credit
Interest
Late Fee
Penalty
Any other amount paid for supplies not included in Annual Return (GSTR 9)
Erroneous refund to be paid back
Outstanding demands to be settled
Other (Pl. speci

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are as follows :-
Table No.
Instructions
9
The table provides for reconciliation of tax paid as per reconciliation statement and amount of tax paid as declared in Annual Return (GSTR 9). Under the head labelled ―RC‖, supplies where tax was paid on reverse charge basis by the recipient (i.e. the person for whom reconciliation statement has been prepared ) shall be declared.
9P
The total amount to be paid as per liability declared in Table 9A to 9O is auto populated here.
9Q
The amount payable as declared in Table 9 of the Annual Return (GSTR9) shall be declared here. It should also contain any differential tax paid on Table 10 or 11 of the Annual Return (GSTR9).
10
Reasons for non-reconciliation between payable / liability declared in Table 9P above and the amou

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the financial yearfor which the reconciliation statement is being filed for shall be declared here. This shall include transitional credit which was booked in earlier years but availed duringFinancial Year 2017-18.
12C
Any ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here.
12D
ITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto-populated here.
12E
Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR9) shall be declared here.
13
Reasons for non-reconciliation of ITC as per audited Annual Financial Statement or books of account (Table 12D) and the net ITC (Table12E) availed in the Annual Return (GSTR9) shall be specified here.
14
This table is for reconciliation of ITC declared in the Annual Return (GST

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

hellip;…………………………………………
(c) ……………………………………………………………………………………
………………………………………
………………………………………
**(Signature and stamp/Seal of the Auditor)
Place: ……………
Name of the signatory …………………
Membership No………………
Date: ……………
Full address ………………&helli

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nce sheet as on ………
(b) the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on …….,
(c) the cash flow statement for the period beginning from ……..…to ending on ………, and
(d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account/income and expenditure account and balance sheet.
2. I/we report that the said registered person-
*has maintained the books of accounts, records and documents as required by the
IGST/CGST/<<>>GGST Act, 2017 and the rules/notifications made/issued thereunder
*has not maintained the following accounts/records/documents as required by the IGST/CGST/<<>>GGST Act, 2017 and the rules/notifications made/issued thereunder:
1.
2.
3.
3. The documents required to be furnished under section 35 (5) of the GGST Act and Reconciliation Statement required to be furnishe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to bring into effect section 51 of the GGST Act (Provisions related to TDS) From 01-10-2018
50/2018-State Tax Dated:- 14-9-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar
Dated the 14th September, 2018
Notification No. 50/2018-State Tax
No.(GHN-89)/GST-2018/S.1(4)TH:- In exercise of the powers conferred by sub-section (3) of section 1 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) and in supercession of the Government Notification, Finance Department No.(GHN-82)/GST-2017/S.1(3)/TH dated the 15th September, 2017, Notification No. 33/2017-State Tax, except as respects things done or omitted to be done before such supersession, the Gov

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

To extend the due date for filing of FORM GSTR -1 for taxpayers having aggregate turnover above 1.5 crores.
44/2018-State Tax Dated:- 14-9-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010,
dated the 14th September 2018
NOTIFICATION
Notification No. 44/2018-State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. JC(HQ)-1/GST/2018/Noti/Returns/ADM-8.- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereafter in this notification referred to as the “said Act”), and in supersession of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ti/32/ADM-8. [Notification No. 32/2018- State Tax], dated the 13th August, 2018, published in the Maharashtra Government Gazette, Extra-ordinary, Part II, No. 62, dated the16th August, 2018,
except as respects things done or omitted to be done before such supersession, the Commissioner of State Tax, Maharashtra State, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Maharashtra Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for the months from July, 2017 to September, 2018 till the 31st day of October, 2018 and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

To extend the due date for filing of FORM GSTR – 3B for newly migrated (obtaining GSTIN vide Notification No. 31/2018-State Tax, dated 06.08.2018) taxpayers [Amends Noti. No. 21/2017 and 56/2017 – ST].
45/2018-State Tax Dated:- 14-9-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010,
dated the 14th September 2018.
NOTIFICATION
Notification No. 45/2018-State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. JC(HQ)-1/GST/2018/Noti/Returns/ADM-8.- In exercise of the powers conferred by section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), read with sub-rule (5) of rule 61 of the Maharashtra

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

in the first paragraph, the following proviso shall be inserted, namely :-
“Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of Notification No. GST-1018/C.R.74/Taxation 1. [Notification No. 31/2018- State Tax], dated 8th August, 2018 published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B, No. 294, dated the 9th August, 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018.”.
RAJIV JALOTA,
Commissioner of State Tax,
Maharashtra State, Mumbai.
Note.-(1) The principle Notification No. JC (HQ)-1/GST

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

To extend the due date for filing of FORM GSTR-3B for newly migrated (obtaining GSTIN vide Notification No. 31/2018-State Tax, dated 06.08.2018) taxpayers [Amends Noti. No. 35/2017 and 16/2018 – ST].
46/2018-State Tax Dated:- 14-9-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated the 14th September 2018
NOTIFICATION
Notification No. 46/2018-State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. JC (HQ)-1/GST/2018/Noti/Returns/ADM-8.-In exercise of the powers conferred by section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) read with sub-rule (5) of rule 61 of the Maharashtra Good

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the first paragraph, the following proviso shall be inserted, namely :-
“Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the tax payers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of Notification No. GST-1018/C.R.74/Taxation-1.[Notification No. 31/2018- State Tax ], dated the 8th August 2018 published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B, No. 294, dated the 9th August 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018.”.
RAJIV JALOTA,
Commissioner of State Tax,
Maharashtra State, Mumbai.
Note :-
(1) The principal Notification No. JC(HQ)-1/G

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

To extend the due date for filing of FORM GSTR-3B for newly migrated (obtaining GSTIN vide Notification No. 31/2018-State Tax, dated 06.08.2018) taxpayers [Amends Noti. No. 34/2018 – ST].
47/2018-State Tax Dated:- 14-9-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010,
dated the 14th September 2018
NOTIFICATION
Notification No. 47/2018-State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT.
No. JC (HQ)-1/GST/2018/Noti/-/ADM-8.- In exercise of the powers conferred by section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) read with sub-rule (5) of rule 61 of the Maharashtra Goods and Services Tax Rul

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ces Tax Identification Number (GSTIN) in terms of Notification No GST-1018/C.R.74/Taxation-1. [Notification No. 31/2018- State Tax], dated 8th August 2018 published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B, No. 294, dated the 9th August 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018.”.
RAJIV JALOTA,
Commissioner of State Tax,
Maharashtra State, Mumbai.
Note.-The principal Notification No.JC(HQ)1/GST/2018/Noti/34/ADM-8[Notification No. 34/2018-State Tax ],dated the 13th August 2018, was published in the Maharashtra Government Gazette, Extraordinary, Part II, No.63, dated the 16th August 2018 and was subsequently amended by the Notification No. JC(HQ)1/

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018
19/2018 Dated:- 14-9-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (19/2018)
No. FD 47 CSL 2017, Bengaluru, dated: 14/09/2018
In exercise of the powers conferred by Sub-Section (3) of Section 1 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as the said Act), the Government of Ka

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

The Commissioner of CGST &K Central Excise Navi Mumbai Commissionerate Versus M/s. Bharat Bijlee Ltd.
Central Excise
2018 (9) TMI 1203 – BOMBAY HIGH COURT – TMI
BOMBAY HIGH COURT – HC
Dated:- 14-9-2018
NOTICE OF MOTION NO. 332 OF 2018 IN CENTRAL EXCISE APPEAL (L) NO. 56 OF 2018
Central Excise
M.S. SANKLECHA & RIYAZ I. CHAGLA, JJ.
Mr. Bhuvan Thakker I/b Malvi Ranchoddas & Co. for the appellant
Mr. Pradeep S. Jetly a/w Mr. J.B. Mishra for the applicant
P.C.
1. This motion has been taken out for condonation of 11 days delay in filing the appeal arising under the Central Excise Act, 1944 (Act) from the order dated 17th August, 2017 passed by the Customs, Excise and Service Tax Tribunal (Tribunal).
2. Mr. Thakker, lear

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ons of the Hon'ble Supreme Court. Therefore, according to him this appeal would be maintainable before this Court.
4. We note that as impugned order is the subject matter of appeal which has been admitted by the Hon'ble Supreme Court. This could only be on the Hon'ble Supreme Court being satisfied that the issue arising in the appeal is with regard rate of duty or valution i.e. pertaining to orders appealable under the Act before it. Moreover, we have already held in APM Terminals (I) Pvt. Ltd. Vs. Commissioner of Central Excise (C.E. Appeal N.124 of 2017) dated 6th September, 2018 and in Commissioner of Central Excise Vs. Eon Hinjewadi Infrastructure (P) Ltd. (Central Excise Appeal No.61 of 2017) decided on 3rd September, 2018

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Tripura State Goods and Services Tax (Tenth Amendment) Rules, 2018
F.1-11(91)-TAX/GST/2018(Part) Dated:- 14-9-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(91)-TAX/GST/2018(Part)
Dated, Agartala, the 14th September, 2018
NOTIFICATION
In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Tripura State Goods and Services Tax (Tenth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Tripura State Goods and Services Tax Rules, 2017, with effect from the 29th June, 2017, in rule 80, after the proviso of sub-rule ―(1)‖

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of Financial Year
(+)
C
Unadjusted advances at the end of the Financial Year
(+)
D
Deemed Supply under Schedule I
(+)
E
Credit Notes issued after the end of the financial year but reflected in the annual return
(+)
F
Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST
(+)
G
Turnover from April 2017 to June 2017
(-)
H
Unbilled revenue at the end of Financial Year
(-)
I
Unadjusted Advances at the beginning of the Financial Year
(-)
J
Credit notes accounted for in the audited Annual Financial Statement but are not permissible under GST
(-)
K
Adjustments on account of supply of goods by SEZ units to DTA Units
(-)
L
Turnover for the period under composition scheme
(-)
M
Adjustments in turnover under section 15 and rules thereunder
(+/-
)
N
Adjustments in turnover due to foreign exchange fluctuations
(+/-
)
O
Adjustments in turnover due to reasons not listed above
(+/-
)
P
Annual turn

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

payable thereon
Tax payable
Description
Taxable Value
Central tax
State tax / UT tax
Integrated Tax
Cess, if applicabl e
1
2
3
4
5
6
A
B
5%
5% (RC)
C
D
E
F
G
H
12%
12% (RC)
18%
18% (RC)
28%
28% (RC)
I
J
K
L
M
N
3%
0.25%
0.10%
Interest
Late Fee
Penalty
O
Others
P
Total amount to be paid as per tables above
< Auto >
< Auto >
< Auto >
< Auto >
Q
Total amount paid as declared in Annual Return (GSTR 9)
R
Un-reconciled payment of amount
PT 1
10
Reasons for un-reconciled payment of amount
A
B
Reason 1
<< Text >>
Reason 2
<< Text >>
C
Reason 3
<< Text >>
11
Additional amount payable but not paid (due to reasons specified under Tables
6,8 and 10 above)
To be paid through Cash
Description
Taxable Value
Central tax
State tax / UT tax
Integrated tax
Cess, if applicabl e
1
2
3
4
5
6
5%
12%
18%
28%
3%
0.25%
0.10%
Interest
Late Fee
Penalty
Others
(please specify)
Pt.
Reconciliatio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

riage
Power and Fuel
Imported goods
(Including received from SEZs)
Rent and Insurance
Goods lost, stolen, destroyed, written off
or disposed of by way of gift or free samples
Royalties
H
I
J
K
L
M
Employees' Cost
(Salaries, wages, Bonus etc.)
Conveyance charges
Bank Charges
Entertainment charges
Stationery Expenses
(including postage etc.)
Repair and Maintenance
N
Other Miscellaneous expenses
O
P
Capital goods
Any other expense 1
Q
Any other expense 2
R
Total amount of eligible ITC availed
<>
S
ITC claimed in Annual Return (GSTR9)
T
Un-reconciled ITC
ITC 2
15
Reasons for un – reconciled difference in ITC
A
Reason 1
<< Text >>
B
C
Reason 2
<< Text >>
Reason 3
<< Text >>
16
Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above)
Description
Amount Payable
Central Tax
State/UT Tax
Integrated Tax
Cess
Interest
Penalty
Pt.
V
Auditor's recommendation on additional Liability

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1. Terms used:
(a) GSTIN: Goods and Services Tax Identification Number
2. The details for the period between July 2017 to March 2018 are to be provided in this statement for the financial year 2017-18. The reconciliation statement is to be filed for every GSTIN separately.
3. The reference to current financial year in this statement is the financial year for which the reconciliation statement is being filed for.
4. Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows :-
Table No.
Instructions
5A
The turnover as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

recognized as revenue in the audited Annual Financial Statement shall be declared here.
5D
Aggregate value of deemed supplies under Schedule I of the CGST Act, 2017 shall be declared here. Any deemed supply which is already part of the turnover in the audited Annual Financial Statement is not required to be included here.
5E
Aggregate value of credit notes which were issued after 31st of March for any supply accounted in the current financial year but such credit notes were reflected in the annual return (GSTR-9)shall be declared here.
5F
Trade discounts which are accounted for in the audited Annual Financial Statement but on which GST was leviable(being not permissible) shall be declared here.
5G
Turnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here.
5H
Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ce value differ due to valuation principles under section 15 of the CGST Act, 2017 and rules thereunder. Therefore, any difference between the turnover reported in the
Annual Return (GSTR 9) and turnover reported in the audited Annual Financial Statement due to difference in valuation of supplies shall be declared here.
5N
Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here.
5O
Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here.
5Q
Annual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR 9).
6
Reasons for non-reconciliation between the annual turnover declared in the audited Annual Financial

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

red in Table 7A above and the sum of all supplies (exempted, non-GST, reverse charge etc.) declared in Table 7B, 7C and 7D above.
7F
Taxable turnover as declared in Table 4N of the Annual Return (GSTR9) shall be declared here.
8
Reasons for non-reconciliation between adjusted annual taxable turnover as derived from Table 7E above and the taxable turnover declared in Table 7F shall be specified here.
5. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are as follows :-
Table No.
Instructions
9
The table provides for reconciliation of tax paid as per reconciliation statement and amount of tax paid as declared in Annual Return (GSTR 9). Under the head labelled ―RC‖, supplies where tax was paid on reverse charge basis by the recipient (i.e. the person for whom reconciliation statement has been prepared ) shall be dec

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ies, will have to internally derive their ITC for each individual GSTIN and declare the same here. It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States.
12B
Any ITC which was booked in the audited Annual Financial Statement of earlier financial year(s)but availed in the ITC ledger in the financial yearfor which the reconciliation statement is being filed for shall be declared here. This shall include transitional credit which was booked in earlier years but availed duringFinancial Year 2017-18.
12C
Any ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here.
12D
ITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto-popu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

et ITC availed as declared in the Annual Return (GSTR9) shall be declared here. Table 7J of the Annual Return (GSTR9) may be used for filing this Table.
15
Reasons for non-reconciliation between ITC availed on the various expenses declared in Table 14R and ITC declared in Table 14S shall be specified here.
16
Any amount which is payable due to reasons specified in Table 13 and 15 above shall be declared here.
7. Part V consists of the auditor's recommendation on the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table.
8. Towards, the end of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ts, records and documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder
*has not maintained the following accounts/records/documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder:
1.
2.
3.
3. (a) *I/we report the following observations/ comments / discrepancies / inconsistencies; if any:
…………………………………….
…………………………………….
3. (b) *I/we further report that, –
(A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to us.
(B)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

fications, if any:
(a) ……………………………………………………………………………………
(b) ……………………………………………………………………………………
(c) ……………………………………………………………………………………
………………………………………
……………………&helli

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

lip;. (full name and address of auditor along with status), bearing membership number in pursuance of the provisions of the …………………………….Act, and *I/we annex hereto a copy of their audit report dated ……………………………. along with a copy of each of :-
(a) balance sheet as on ………
(b) the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on …….,
(c) the cash flow statement for the period beginning from ……..…to ending on ………, and
(d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account/income and expenditure account and balance sheet.
2. I/we report that the said registered person-
*has maintained the books of accounts, records and document

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

;………………
(b) …………………………….…………………………….………………………
(c) …………………………….…………………………….………………………
………………………………………
**(Signature and stamp/Seal of the Auditor)
Place: ……………
Name of the signatory …………………
Membership No………………
Date: ……………
Full address …&h

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notification regarding seeks to bring section 51 of the TSGST Act (provisions related to TDS) into force w.e.f 01.10.2018
F.1-11(91)-TAX/GST/2018(Part) Dated:- 14-9-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(91)-TAX/GST/2018(Part)
Dated, Agartala, the 14th September, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (3) of section 1 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) and in supersession of the notification of the Government of Tripura in the Finance Department No.F.1-11(91)-TAX/GST/2017(Part-VI), dated the 22nd September, 2017, published in the Tripura Gazette, Extraordinar

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notification regarding seeks to bring section 52 of the TSGST Act (provisions related to TCS) into force w.e.f 01.10.2018
F.1-11(91)-TAX/GST/2018(Part) Dated:- 14-9-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(91)-TAX/GST/2018(Part)
Dated, Agartala, the 14th September, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (3) of section 1 of the Tripura State Goods and Services Ta

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

M/s. Messer Cutting Systems India Pvt. Ltd. Versus Commissioner of GST & Central Excise Coimbatore
Central Excise
2018 (9) TMI 981 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 14-9-2018
E/41218/2018 – Final Order No. 42416/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial)
For the Appellant : Shri M. Saravanan, Consultant
For the Respondent : Shri B. Balamurugan, AC (AR)
ORDER
The appellants are manufacturers of CNC machines and are availing the facility of CENVAT credit on inputs, capital goods and service tax credit on inputs service. On verification of records, it appeared to the department that when the appellants removed inputs as such, the activity tantamounts to trading activity and therefore are not eligible for the entire common credit of input services used for trading activity as well as manufacturing of final products. Show cause notice was issued raising the above allegations and proposing to demand 5% / 6% of 10% of the value of t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

not eligible for the credit on input services attributable to trading is incorrect and on wrong interpretation of law. He relied upon the decision of the Tribunal in the case of Lakshmi ring travellers (CBE) Ltd. Vs. Commissioner of Central Excise, Coimbatore vide Final Order No. 42443/2017 dated 27.10.2017; Commissioner of Central Excise, Ghaziabad Vs. UP Telelinks – 2015 (329) ELT 888 (Tri. Del.) and Commissioner of Central Excise, Ghaziabad Vs. Mahaveer Cylinders Ltd. – 2016 (341) ELT 361 (Tri. All.).
3. The ld. AR Shri B. Balamurugan supported the findings in the impugned order. He submitted that the appellants were clearing the spare parts and consumables which were purchased from other manufacturers to the customers. The said activity is nothing but a trading activity. Hence having not maintained separate accounts for the common input service used for manufacture of finished goods as well as trading activity, they are liable to pay the amount as contemplated under Rule 6(3A) of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

in the case of Lakshmi ring Travellers (CBE) (supra) had occasion to consider the very same issue and observed as under:-
“5. It is brought out from the facts that the appellant has reversed the credit when the inputs are removed as such from the factory. The department has taken the view that such removal amounts to trading and has directed the appellant to expunge the credit to the extent of the value of inputs removed by them. In fact, such removal of inputs from one factory to the sister unit under the excise law by reversing the credit cannot be considered as a trading activity requiring the appellant to reverse the CENVAT credit availed on input services. I find that the issue of show cause notice as well as the confirmation of demand is without any legal basis. The impugned order is set aside and the appeal is allowed with consequential relief, if any.”
6. Similar view was taken by the Tribunal in the case of UP Telelinks (supra) and Mahaveer Cylinders Ltd. (supra) cited by

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Guidelines for Deductions and Deposits of TDS by the DDO under GST
65/39/2018-DOR Dated:- 14-9-2018 CGST – Circulars
GST
Circular No. 65/39/2018-DOR
F.No.S.31011/11/2018-ST-I-DoR
Government of India
Ministry of Finance
Department of Revenue
***
New Delhi, Dated the 14th September, 2018
To,
1. Secretaries of the Central Ministries as pe list enclosed.
2. Chief Secretaries of all States/UTs with legislature/ UTs without Legislature.
3. All Finance Secretaries/ CCTs of the States/ UTs with Legislature/UTs without Legislature.
4. Chairman CBIC /All Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (through Member, GST, CBIC)
5. Pr.Chief Controller of Accounts, CBIC.
Madam/Sir,
Subject: Guidelines for Deductions and Deposits of TDS by the DDO under GST
Section 51 of the CGST Act 2017 provides for deduction of tax by the Government Agencies (Deductor) or any other person to be notified in this regard, from the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

portal for every month in which deduction has been made based on which the benefit of deduction shall be made available to the deductee. All the DDOs in the Government, who are performing the role as deductor have to register with the common portal and get the GST Identification Number (GSTIN).
3. The subject section which provides for tax deduction at source was not notified to come into force with effect from 1st July, 2017, the date from which GST was introduced. Government has recently notified that these provisions shall come into force with effect from 1st October, 2018, vide Notification No. 50/2018 – Central Tax dated 13th September, 2018.
4. For payment process of Tax Deduction at Source under GST two options can be followed, which are as under:
Option I: Generation of challan for every payment made during the month
Option II: Bunching of TDS deducted from the bills on weekly, monthly or any periodic manner
5. In order to give effect to the above options from 01.10.2018,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

T/IGST) and the relevant component (e.g. Tax) under each of the Major Head.
(iii) While generating the CPIN, the DDO will have to select mode of payment as either (a) NEFT/RTGS or (b) OTC. In the OTC mode, the DDO will have to select the Bank where the payment will be deposited through OTC mode.
(iv) The DDO shall prepare the bill on PFMS (in case of Central Civil Ministries of GoI), similar payment portals of other Ministries/Departments of GoI or of State Governments for submission to the respective payment authorities.
(v) In the Bill,
(a) the net amount payable to the Contractor; and
(b) 2% as TDS
will be specified
(vi) In case of NEFT/RTGS mode, the DDO will have to mention the CPIN Number (as beneficiary's account number), RBI (as beneficiary) and the IFSC Code of RBI with the request to payment authority to make payment in favour of RBI with these credentials.
(vii) In case of the OTC mode, the DDO will have to request the payment authority to issue 'A' Category Gove

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of deductions and its deposit by the DDO
8. Option-I may not be suitable for DDOs who make large number of payments in a month as it would require them to make large number of challans during the month. Such DDOs may exercise this option wherein the DDO will have to deduct the TDS from each bill, for keeping it under the Suspense Head. However, deposit of this bunched amount from the Suspense Head can be made on a weekly, monthly or any other periodic basis.
9. Following process shall be followed by the DDO in this regard:
(i) The DDO shall prepare the Bill based on the Expenditure Sanction. The Expenditure Sanction shall contain the (a) Total amount, (b) net amount payable to the Contractor/Supplier/Vendor and (c) the 2% TDS amount of GST.
(ii) The DDO shall prepare the bill on PFMS (in case of Central Civil Ministries of GoI), similar payment portals of other Ministries/Departments of GoI or of State Governments for submission to the respective payment authorities.
(iii) In the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

mode, the DDO will have to select the Bank where the payment will be deposited through OTC mode.
(viii) The DDO shall prepare the bill for the bunched TDS amount for payment through the concerned payment authority. In the Bill, the DDO will give reference of all the earlier paid bills from which 2% TDS was deducted and kept in the suspense head. The DDO may also attach a certified copy of the record maintained by him in this regard.
(ix) The payment authority will pass the bill by clearing the Suspense Head operated against that particular DDO after exercising necessary checks.
(x) In case of NEFT/RTGS mode, the DDO will have to mention the CPIN Number (as beneficiary's account number), RBI (as beneficiary) and the IFSC Code of RBI with the request to payment authority to make payment in favour of RBI with these credentials.
(xi) In case of the OTC mode, the DDO will have to request the payment authority to issue 'A' Category Government Cheque in favour of one of the 25 authorized

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Central Government should instruct all its DDOs under them to follow the above procedure for payment of GST TDS amount deducted from payments to be made to suppliers.
11. Difficulty, if any, in implementation of this circular may please be brought to the notice of Department of Revenue.
(Ritvik Pandey)
Joint Secretary to the Government of India
Annexure A
Record to be maintained by the DDO for filing of GSTR7
Sl. No.
GSTIN of the Deductee
Trade Name
Amount paid to the Deductee on which tax is deducted
Integrated Tax
Central Tax
State/UT Tax
Total
 
 
 
 
 
 
 
 
 
 
 
***************
 NOTES:-
1. 
Substituted vide Circular No. 67/41/2018-DOR dated 28-09-2018 before it was read as,
“(iv) The TDS amount shall be mentioned in the Bill for booking in the Suspense Head (8658 – Suspense; 00.101 – PAO Suspense; xx – GST TDS)” 
 
Circular, Trade Notice, Public Notice, Ins

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =