Goods and Services Tax

R.B. CONSTRUCTION COMPANY Versus UNION OF INDIA
GST
2018 (9) TMI 972 – GUJARAT HIGH COURT – 2018 (18) G. S. T. L. J169 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 14-9-2018
R/SPECIAL CIVIL APPLICATION NO. 14177 of 2018
GST
MR AKIL KURESHI AND MR B.N. KARIA, JJ.
For The Petitioner : MR. S. N. SOPARKAR, LD. SENIOR ADVOCATE with UCHIT N SHETH (7336)
For The Respondent : ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP(99)
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1.

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Teva Api India Ltd Versus CGST C.E & C. C-Bhopal
Central Excise
2018 (9) TMI 908 – CESTAT NEW DELHI – 2019 (369) E.L.T. 1213 (Tri. – Del.)
CESTAT NEW DELHI – AT
Dated:- 14-9-2018
Excise Appeal No. E/52165/2018 [DB] – 52953/2018
Central Excise
Mr. C.L. Mahar, Member (Technical) Versus Mrs. Rachna Gupta, Member (Judicial)
For the Appellant : Mr. Neerav Mainkar, Advocate
For the Respondent : Mr. H.C. Saini, D
ORDER
PER: RACHNA GUPTA
Present is an Appeal against the Order No. 338 dated 25.04.2018.
2. The appellant herein are engaged in the manufacturing of pharmaceutical ingredients falling under the Chapter namely organic chemicals. The refund application was filed by the appellant on 27.09.2017 before the Department submitting that they carried out destruction of rejected inputs and expired manufactured goods outside their EOU premises but under the supervision of Madhya Pradesh Waste Management Project, Pitampur District, MP which is an approved body appointed

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. Advocate for the appellant and Mr. H.C. Saini, Ld. DR for the Department.
4. It is submitted by the appellant that an intimation about the destruction was sent to the Excise Officers as well vide the appellant's letter dated 22.12.2016. The Notification which stands amended in the year 2015 was not in the notice of the appellant at the time of destruction and the intimation was presumed bonafide, to be the only requirement for the purpose. Resultantly, the destruction was carried out outside the premises of the appellant on 24.12.2016 and 25.12.2016.
It is thereafter that the Notification extending exemption to the appellant from paying duty upon the goods which are or are to be destroyed on account of being expired or no more fit for consumption, came to appellant's notice. He accordingly, applied for the refund. The Department has been alleged to have wrongly rejected the claim, on such a lapse, which is merely procedural in nature. It is impressed upon that destruction was other

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y prayed to be dismissed.
6. After hearing both the parties and perusing the record, we observe and hold that admittedly the noticee is a 100% Export Oriented Unit (EOU). Resultantly, a Notification No. 23/2003 dated 31.03.2003 as is stands amended vide Notification No. 30/2015 dated 25.05.2015 are applicable upon the appellant. As per this Notification, the duty shall not be leviable in case the capital goods or reject, waste or scrap material are to be destroyed. As per 2003 Notification, presence of Central Excise Officer was a mandate at the time of such destruction. However, after the amendment in the Notification, if the said destruction is within the unit, the intimation thereof is required to be given to the Customs Authorities and if it is outside the unit, a permission of Customs Authorities is required. The fact still is abundantly clear that the duty shall not be leviable on the impugned goods, appellant being an EOU. It is also apparent from the Show Cause Notice itself i

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tariff area. Seeing from this angle also, the question of leviability of duty on the cleared goods does not at all arise.
7. It is also apparent from record that while removing the products from appellant's unit, intimation was given by the appellant to the Customs Authorities. No doubt as per the impugned Notification, in case of destruction outside the unit, it is not merely the intimation but the prior permission of the Customs Officer is required. But as submitted by Department, the objective of the said prior permission is the physical verification of the stock proposed to be destructed so as to avoid the revenue loss. And that despite no liability of the appellant to pay duty, he has paid the same while clearing his products for destruction to Madhya Pradesh Waste Management Project. Resultantly, it becomes clear that the prior permission or presence of the Custom Officer retains no further significance. Resultantly, we are of the opinion that the lapse on part of the appellant

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datory based on considerations of policy, and some others may merely belong to the area of procedure. It will be erroneous to attach equal importance to the non-observance of all conditions irrespective of the purposes they were intended to serve. A distinction between the provisions of statute which are of substantive character and were built in with certain specific objectives or policy on the one hand, and those which are merely procedural and technical in their nature on the other, must be kept clearly distinguished. In fact, it is now a trite law that the procedural infraction of notifications/circulars etc. are to be condoned if exports have really taken place and the law is settled now that substantive benefit cannot be denied for procedural lapses. Procedure has been prescribed to facilitate verification of substantive requirements. The core aspect or fundamental requirement for debate is its manufacture and subsequent export. As long as this requirement is met, other procedura

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Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 – regarding
64/38/2018 Dated:- 14-9-2018 CGST – Circulars / Ordes
GST
Circular No. 64/38/2018-GST
CBEC/20/16/03/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
New Delhi, Dated the 14th September, 2018
To,
The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) / The Principal Directors General / Directors General (All)
Madam/Sir,
Subject: Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13

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68 of the CGST Act read with rule 138A of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as 'the CGST Rules') requires that the person in charge of a conveyance carrying any consignment of goods of value exceeding ₹ 50,000/- should carry a copy of documents viz., invoice/bill of supply/delivery challan/bill of entry and a valid e-way bill in physical or electronic form for verification. In case such person does not carry the mentioned documents, there is no doubt that a contravention of the provisions of the law takes place and the provisions of section 129 and section 130 of the CGST Act are invocable. Further, it may be noted that the non-furnishing of information in Part B of FORM GST EWB-01 amounts to the e-way bill becoming not a valid document for the movement of goods by road as per Explanation (2) to rule 138(3) of the CGST Rules, except in the case where the goods are transported for a distance of upto fifty kilometres within the State or Union t

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following situations:
a) Spelling mistakes in the name of the consignor or the consignee but the GSTIN, wherever applicable, is correct;
b) Error in the pin-code but the address of the consignor and the consignee mentioned is correct, subject to the condition that the error in the PIN code should not have the effect of increasing the validity period of the e-way bill;
c) Error in the address of the consignee to the extent that the locality and other details of the consignee are correct;
d) Error in one or two digits of the document number mentioned in the e-way bill;
e) Error in 4 or 6 digit level of HSN where the first 2 digits of HSN are correct and the rate of tax mentioned is correct;
f) Error in one or two digits/characters of the vehicle number.
6. In case of the above situations, penalty to the tune of ₹ 500/- each under section 125 of the CGST Act and the respective State GST Act should be imposed (Rs.1000/- under the IGST Act) in FORM GST DRC-07 for every consignm

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Clarification regarding processing of refund claims filed by UIN entities – regarding
63/37/2018 Dated:- 14-9-2018 CGST – Circulars / Ordes
GST
Circular No. 63/37/2018 – GST
F. No. 349/48/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
****
New Delhi, Dated the 14th September, 2018
To
The Principal Chief Commissioners/ Chief Commissioners/
Principal Commissioners/Commissioner of Central Tax (All) /
The Principal Directors General/ Directors General (All) /
Pr. Chief Controller of Accounts (CBIC)
Madam/ Sir,
Subject: Clarification regarding processing of refund claims filed by UIN entities – regarding
The Board vide Circulars No. 36/10/2018-GST dated 13th March, 2018 and No. 43/17/2018-GST dated 13th April, 2018 has specified the detailed procedure for filing and processing of refund applications by UIN entities (Embassy/Mission/Consulate / United Nations Organizations/Specifie

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on the basis of which refunds have to be processed and sanctioned. For example, letters may specify the minimum value of goods or services or the end use of such goods or services (official or personal purposes).
2.1 It has been observed that many UIN entities are claiming the refund on all invoices irrespective of whether or not they are eligible for the same as per the reciprocity letter issued by MEA. It is observed that such claims are attested/signed by Diplomats/Consulars and authorized signatories of the Consulates or Embassies of the foreign countries.
3. UIN entities have been advised to submit a statement of invoices and hard copies of only those invoices wherein the UIN is not mentioned vide Circular No. 43/17/2018-GST dated 13th April,2018. Further, refund processing officers have been advised not to request for original or hard copy of the invoices unless necessary. However, it is observed that the delay in processing of the UIN refunds is primarily due to the non-furni

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ties may refer to this checklist while filing the refund claims.
4.2 Certificate: A sample certificate to be submitted by Embassy/Mission/Consulate is enclosed as Annexure-B and that to be submitted by United Nations Organizations/Specified International Organizations is enclosed as Annexure-B-1.
4.3 Undertaking: A sample undertaking to be submitted by Embassy/Mission/Consulate is enclosed as Annexure-C and that to be submitted by United Nations Organizations/Specified International Organizations is enclosed as Annexure-C-1.
4.4 Statement of Invoices: The detailed statement of invoices shall be submitted in the format specified in Annexure D.
5. Prior Permission letter for GST refund for purchase of vehicles: MEA vide letter F. No. D_II/451/12(5)/2017 dated 21.06.2018 has informed that it is mandatory to enclose the copy of 'Prior Permission Letter' issued by the Protocol Special Section of MEA at the time of submission of GST refund for purchase of vehicle by the foreign represent

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ch, 2020]: A one-time waiver is hereby given from recording the UIN on the invoices issued by the suppliers pertaining to the refund claims filed for the quarters from 1[April, 2018 to March, 2020], subject to the condition that the copies of such invoices which are attested by the authorized representative of the UIN entity shall be submitted to the jurisdictional officer.
8. Format of Monthly report: Circular No. 36/10/2018-GST dated 13th March, 2018 provides for a monthly report to be furnished to the Principal Director General of Goods and Services Tax by the 30th of the succeeding month. The report shall now be furnished in a new format as specified in Annexure E.
9. It is requested that suitable trade notices may be issued to publicize the contents of this Circular.
10. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.
(Upender Gupta)
Commissioner (GST)
Annexure A: Checklist for proc

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nly those invoices where UIN has not been recorded on the invoices by the supplier.
(i) A cancelled cheque of the bank account as mentioned in FORM GST RFD- 10 (to be submitted with only the first refund claim filed)
Annexure B: Certificate to be submitted by Mission/Embassy/Consulate
Date:
CERTIFICATE
(as per CBIC's (a) notifications No. 13/2017 – Integrated Tax (Rate), 16/2017-Central Tax (Rate) and No. 16/2017 – Union Territory tax (Rate) all dated 28th June, 2017 and corresponding notifications under the respective State Goods and Services Tax Acts)
The Mission/Embassy/Consulate of the __________, < Name of the State > hereby confirms that:
I. The goods mentioned in the invoices for the period ________to ____________ have been put to official use/ are in the official use of the Embassy/ Consulate or for personal use of the members of his/her family.
II. The goods will not be supplied further or otherwise disposed of before the expiry of three years from the date of receipt

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l dated 28th June, 2017 and corresponding notifications under the respective State Goods and Services Tax Acts)
The < Name of the Organization>, < Name of the State > hereby confirms that:
The goods mentioned in the invoices for the period ________to ________ have been used or are intended to be used for official purpose of the < Name of the Organization >, New Delhi.
I, _____________________, declare that I have read and understood all the conditions mentioned above and hereby agree to abide by them.
(Signature)
Name
Head of the Organisation/Authorized Signatory
Note: Please take print on letterhead of the organization and sign with stamp.
Annexure C: Format for undertaking for Mission/Embassy/Consulate
Date:
UNDERTAKING
(as per CBIC's notifications No. 13/2017 – Integrated Tax (Rate), 16/2017-Central Tax (Rate) and No. 16/2017 – Union Territory tax (Rate) all dated 28th June, 2017 and corresponding notifications under the respective State Goods and Services Tax Acts)
The

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(Rate) and No. 16/2017 – Union Territory tax (Rate) all dated 28th June, 2017 and corresponding notifications under the respective State Goods and Services Tax Acts)
The < Name of the Organisation > , < Name of the State > hereby state that the services received as mentioned in the invoices for the period _________ to _________ are for official purpose of the < Name of the Organisation >, < Name of the State >.
I, _____________________, declare that I have read and understood all the conditions mentioned above and hereby agree to abide by them.
( )
Name
Authorized Signatory
Note: Please take print on letter head of the organization and signed with stamp.
Annexure D: Format for statement of invoices
Sl. No.
GSTIN of supplier
Invoice No.
Invoice Date
Invoice Value
Taxable Value
Central Tax
State Tax / UT Tax
Integrated Tax
Place of Supply
Goods / Services
Description of goods/ services
For Official use / Personal use
Whether the said invoice is covered under the pri

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Release Order
GST MOV – 05
GST
GOVERNMENT OF INDIA
FORM GST MOV-05
RELEASE ORDER
Ref: FORM GST MOV-02 NO.__________ Dated
The goods conveyance bearing No._______________ carrying goods was inspected by me (name and designation) on_______________ and on inspection, no discrepancy was noticed either in the documents or in the physical verification of goods. or
The goods conveyance bearing No._______________ carrying goods was inspected by me (name and designation) on _______________ and after inspection, an order of detention was issued in FORM GST MOV-06 on _______________ and a notice in FORM GST MOV-07 was served on the person in charge of the conveyance on
_______________. The owner or person in charge of the conveyance h

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Physical Verification Report
GST MOV – 04
GST
FORM GST MOV-04
PHYSICAL VERIFICATION REPORT
Ref: FORM GST MOV-02 No.__________ Dated
The physical verification of the goods conveyance bearing No.__________has been conducted in the presence of Shri__________________ owner / person in charge of the goods vehicle. The details of the physical verification are as under:-
PHYSICAL VERIFICATION REPORT
Date of Physical Verification
 
Goods Conveyance number
 
Name of the Transp

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Order of Confiscation of Goods and Conveyance and Demand of Tax, Fine and Penalty
GST MOV – 11
GST
GOVERNMENT OF INDIA
FORM GST MOV -11
ORDER OF CONFISCATION OF GOODS AND CONVEYANCE AND DEMAND OF TAX, FINE AND PENALTY
Order No. Order Date:
1.
Conveyance No.
 
2
Person in charge of the Conveyance
 
3
Address of the Person in charge of the Conveyance
 
4.
Mobile No. of the Person in charge of the conveyance
 
5.
e-mail ID of the Person in charge of the conveyance
 
6.
Name of the transporter
 
7.
GSTIN of the transporter, if any
 
8.
Date and Time of Inspection
 
9.
Date of Service of Notice of Confiscation
 
10.
Order passed by
            
11.
Date of Service of Order
 
12.
Demand as per Confiscation Order
 
On the Goods
Act
Tax
Interest
Penalty
Fine/Other charges
Demand No.
CGST Act
 
 
 
 
&

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p;
4.
Chassis No.
 
5.
 
 
 
ORDER ENCLOSED
(Name and designation of Proper Officer)
ORDER OF CONFISCATION UNDER SECTION 130 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 READ WITH THE RELEVANT PROVISIONS OF THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT/ THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017
The conveyance bearing No._______ was intercepted by _____________ (Name and Designation of the proper officer) on __________ (date) at _____(time) at_________(place). The statement of the driver/person in charge of the vehicle was recorded on _____(date).
2. The goods in movement was inspected under the provisions of sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 read with the relevant provisions of the State/ Union Territory Goods and Services Tax Act/the Integrated Goods and Services Tax Act, 2017 and Goods and Services Tax (Compensation to States) Act, 2017 on _______(date) and the following discrepancies were not

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n the person in charge of the conveyance. However, neither the owner of the goods nor the person in charge of the conveyance came forward to make the payment of applicable tax and penalty within the time allowed in the order passed supra. Hence, a notice in FORM GST MOV-10 was issued on _________(Date) proposing to confiscate the goods and the conveyance used for transporting such goods and the same was duly served on the person in charge of the conveyance. In the said notice, the tax, penalty and other charges payable in respect of such goods and the conveyance were also demanded.
OR
As the goods were transported without any valid documents, it was presumed that the goods were transported for the purposes of evading the taxes. Hence, it was proposed to confiscate the above goods and the conveyance used to transport such goods under the provisions of section 130 of the Central Goods and Services Tax Act, 2017 read with State Goods and Services Tax Act / Section 21 of the UT Union Ter

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o informed that the above goods and conveyance shall be released on the payment of the following tax, penalty and fines in lieu of confiscation if the same is made within days from the date of this order.
(1) CALCULATION OF TAX
 
 
 
 
 
RATE OF TAX
 
TAX AMOUNT
 
SL.NO.
DESCRIPTION OF GOODS
HSN CODE
QUANTITY
TOTAL VALUE (Rs.)
CENTRAL TAX
STATE TAX/UNION TERRITORY TAX
INTEGRATED TAX
CESS
CENTRAL TAX
STATE TAX/UNION TERRITORY TAX
INTEGRATED TAX
CESS
1
2
3
4
5
6
7
8
9
10
11
12
13
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CALCULATION OF PENALTY
 
 
 
 
 
RATE OF TAX
PENALTY AMOUNT
SL.NO
DESCRIPTION OF GOODS
HSN CODE
QUANTITY
TOTAL VALUE (Rs.)
CENTRAL TAX
STATE TAX/ UNION TERRITORY TAX
INTEGRATED  TAX
CESS
CENTRAL TAX
STATE TAX

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Notice For Confiscation of Goods or Conveyances and Levy of Penalty Under Section 130 of The Central Goods And Services Tax Act, 2017
GST MOV – 10
GST
GOVERNMENT OF INDIA
FORM GST MOV -10
NOTICE FOR CONFISCATION OF GOODS OR CONVEYANCES AND LEVY OF PENALTY UNDER SECTION 130 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 READ WITH THE RELEVANT PROVISIONS OF STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 / THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 AND GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017
The conveyance bearing No._______ was intercepted by _____________ (Designation of the proper officer) on __________ (date) at _____( time ) at_________(place). The statement of the driver/person in charge of the vehicle was recorded on _____(date).
2. The goods in movement was inspected under the provisions of subsection (3) of section 68 of the Central Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of the State Goods and Services

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n 129 of the Central Goods and Services Tax Act, 2017, specifying the tax and penalty payable in respect of the goods in question.
4. Subsequently, after observing the principles of natural justice, an order demanding the applicable tax and penalty was issued in FORM GST MOV-09 on _______(Date) and the same was served on the person in charge of the conveyance. However, neither the owner of the goods nor the person in charge of the conveyance came forward to make the payment of applicable tax and penalty within the time allowed in the order passed supra.
5. In view of this, the undersigned proposes to confiscate the above goods and the conveyance used to transport such goods under the provisions of section 130 of the Central Goods and Services Tax Act, 2017 read with State Goods and Services Tax Act / section 21 of the Union Territory Goods and Services Tax Act or section 20 of the Integrated Goods and Services Tax Act, 2017/Goods and Services Tax (Compensation to States) Act, 2017. I

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L.NO
DESCRIPTION OF GOODS
HSN CODE
QUANTITY
TOTAL VALUE (Rs.)
CENTRAL TAX
STATE TAX/UNION TERRITORY TAX
INTEGRATED TAX
CESS
CENTRAL TAX
STATE TAX/UNION TERRITORY TAX
INTEGRATED TAX
CESS
1
2
3
4
5
6
7
8
9
10
11
12
13
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2) CALCULATION OF PENALTY
 
 
 
 
 
RATE OF TAX
 
PENALTY AMOUNT
SL.NO
DESCRIPTION OF GOODS
HSN CODE
QUANTITY
TOTAL VALUE (Rs.)
CENTRAL TAX
STATE TAX/UNION TERRITORY TAX
INTEGRATED TAX
CESS
CENTRAL TAX
STATE TAX/UNION TERRITORY TAX
INTEGRATED TAX
CESS
1
2
3
4
5
6
7
8
9
10
11
12
13
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3) DETERMINATION OF F

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Order of Demand of Tax And Penalty
GST MOV – 09
GST
GOVERNMENT OF INDIA
FORM GST MOV -09
ORDER OF DEMAND OF TAX AND PENALTY
Order No.
Order Date
1.
Conveyance No.
                                       
2
Person in charge of the Conveyance
 
3
Address of the Person in charge of the Conveyance
 
4.
Mobile No. of the Person in charge of the conveyance
 
5.
e-mail ID of the Person in charge of the conveyance
 
6.
Name of the transporter
 
7.
GSTIN of the transporter, if any
 
8.
Date and Time of Inspection
 
9.
Date of Service of Notice
 
10.
Order passed by
 
11.
Date of Service of Order
 
12.
Demand as per Order
 
 
 
Act
Tax
Interest
Penalty
Fine/Other charges
Demand No.
CGST Act
 
 
 
 
 
SGST/UTGST Act
 
&nbs

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o._______ was intercepted by _____________ (name and designation of the proper officer) on __________ (date) at _____(time) at_________(place). The statement of the driver/person in charge of the vehicle was recorded on _____ (date).
2. The goods in movement was inspected under the provisions of sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of the State/ Union Territory Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 on _______(date) and the following discrepancies were noticed.
(i)
(ii)
(iii)
3. In view of the above, the goods and the conveyance used for the movement of goods were detained under sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 read with sub-section (3) of section 68 of the State/ Union Territory Goods and Services Tax Act or und

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nt paid thereon under the Integrated Goods and Services Tax Act, where the owner of the goods does not come forward to pay such tax and penalty.
4.1. Clause (c) of sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 provides for the release of goods upon furnishing of a security equivalent to the amount payable under clause (a) or clause (b) of the said sub-section, as indicated supra at (i) and (ii) of para 4 above, in FORM GST MOV-08.
5. The calculation of proposed tax and penalty is as under:
1) CALCULATION OF APPLICABLE TAX
 
 
 
 
 
RATE OF TAX
 
TAX AMOUNT
 
SL.NO.
DESCRIPTION 
OF
 GOODS
HSN 
CODE
QUANTITY
TOTAL
VALUE 
(Rs.)
CENTRAL 
TAX
STATE TAX / UNION 
TERRITORY TAX
INTEGRATED 
TAX
CESS
CENTRAL 
TAX
STATE TAX / UNION 
TERRITORY TAX
INTEGRATED 
TAX
CESS
1
2
3
4
5
6
7
8
9
10
11
12
13
 
 

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 TAX
INTEGRATED
TAX
CESS
CENTRAL
TAX
STATE TAX / UNION
TERRITORY TAX
INTEGRATED
TAX
CESS
1
2
3
4
5
6
7
8
9
10
11
12
13
 
 
 
 
 
 
 
 
 
 
 
 
 
 
6. Incorporating the above points, a notice in FORM GST MOV-07 was issued and duly served on the person in charge of the conveyance, providing him an opportunity to show cause against the demand of tax and penalty as applicable and make payment of the same and to get the goods and conveyance released.
7. In response to the said notice,
(i) the owner of the goods/ person in charge of the conveyance has come forward and made the payment of tax and penalty as proposed. In view of this, the applicable tax and penalty proposed are hereby confirmed.
(ii) the owner of the goods/ person in charge of the conveyance has neither made the payment of tax and penalty proposed nor has he filed any objections to the n

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Bond For Provisional Release of Goods And Conveyance
GST MOV – 08
GST
GOVERNMENT OF INDIA
FORM GST MOV -08
BOND FOR PROVISIONAL RELEASE OF GOODS AND CONVEYANCE
I/We……………..S/D/W of………………..hereinafter called “obligor(s)” am/are held and firmly bound to the President of India (hereinafter called “the President”) and/or the Governor of ………….(State) (hereinafter called “the Governor”) for the sum of………………………rupees to be paid to the President / Governor for which payment will and truly be made. I jointly and severally bind myself and my heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; dated this……………….day of………………..

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zed under the Act.
1[And if all taxes, interest, penalty, fine and other lawful charges demanded by the proper officer are duly paid within fourteen days of the date of detention being made in writing by the said proper officer, this obligation shall be void.]
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue:
AND the President/Governor shall, at his option, be competent to make good all the losses and damages from the amount of the bank guarantee or by endorsing his rights under the above- written bond or both;
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s).
Signature(s) of obligor(s).
Date :
Place :

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Notice Under Section 129(3) of The Central Goods And Services Tax Act, 2017 And The State/Union Territory Goods And Services Tax Act, 2017 / Under Section 20 of The Integrated Goods And Services Tax Act, 2017
GST MOV – 07
GST
GOVERNMENT OF INDIA
FORM GST MOV- 07
NOTICE UNDER SECTION 129(3) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 / UNDER SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017
The conveyance bearing No._______ was intercepted by _____________ (Name and Designation of the proper officer) on __________ (date) at _____(time) at_________(place). The statement of the driver/person in charge of the vehicle was recorded on ______ (date).
2. The goods in movement were inspected under the provisions of sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of the State/ Union Territory Goods and Services Tax Act, 2017 or under sec

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of goods and conveyance detained on the payment of tax and penalty as under:
(i) the applicable tax and penalty equal to one hundred per cent of the tax payable on such goods, where the owner of the goods comes forward to pay such tax and penalty.
(ii) the applicable tax and penalty equal to the fifty per cent of the value of the goods reduced by the tax amount paid thereon under the Central Goods and Services Tax Act, 2017 and State/UT Goods and Services Tax Act calculated separately or the applicable tax and penalty equal to the value of the goods reduced by the tax amount paid thereon under the Integrated Goods and Services Tax Act, where the owner of the goods does not come forward to pay such tax and penalty.
5. Clause (c) of sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 provides for the release of goods upon furnishing of a security equivalent to the amount payable under clause (a) or clause (b) of the said sub-section, as indicated supra at (i

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3) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (b) OF SUB-SECTION (1) OF SECTION 129
 
 
 
 
 
AMOUNT OF TAX
PENALTY AMOUNT
SL.NO.
DESCRIPTION OF GOODS
HSN CODE
QUANTITY
TOTAL VALUE (Rs.)
CENTRAL TAX
STATE TAX/ UNION TERRITORY TAX
INTEGRATED TAX
CESS
CENTRAL TAX
STATE TAX/UNION TERRITORY TAX
INTEGRATED TAX
CESS
1
2
3
4
5
6
7
8
9
10
11
12
13
 
 
 
 
 
 
 
 
 
 
 
 
 
7. You are hereby directed to show cause, within seven days from the receipt of this notice, as to why the proposed tax and penalty mentioned supra should not be payable by you, failing which, further proceedings under the provisions of the Central Goods and Services Tax Act, 2017 State/Union Territory Goods and Services Tax Act, 2017 or the Integrated Goods and Services Tax Act, 2017 and the Goods and

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Order of Detention Under Section 129(1) of The Central Goods And Services Tax Act, 2017 And The State/Union Territory Goods And Services Tax Act, 2017 / Under Section 20 of The Integrated Goods And Services Tax Act, 2017
GST MOV – 06
GST
GOVERNMENT OF INDIA
FORM GST MOV-06
ORDER OF DETENTION UNDER SECTION 129(1) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 / UNDER SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017
The goods conveyance bearing No. ______________ was intercepted and inspected by the undersigned on _________________at _________ (place and time) AM/PM. At the time of interception, the owner/ driver/ person in charge of the goods/ conveyance

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n_______________by ______ (name and designation) in the presence of the owner/driver/person in charge of the conveyance Shri____________________________ and a report was drawn in FORM GST MOV-04. The following discrepancies were noticed.
Discrepancies noticed after physical verification of goods and conveyance
 
Mismatch between the goods in movement and documents tendered, the details of which are as under-

 
Mismatch between E-Way bill and goods in movement, the details of which are as under- a)

 
Goods not covered by valid documents, and the details are as under- a)
 

 
Others (Specify)

In view of the above discrepancies, the goods and conveyance are required to be detained for fu

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Order of Extention of Time For Inspection Beyonf Three Working Days
GST MOV – 03
GST
GOVERNMENT OF INDIA
FORM GST MOV-03
ORDER OF EXTENTION OF TIME FOR INSPECTION BEYONF THREE WORKING DAYS
Order No.
The conveyance bearing No.__________________ was intercepted by ____________________ (Designation of the officer) on ____________________ (date & time) at _______________________ (Place) and the same was directed to be stationed at ____________ (place) for inspection by serving an

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Order For Physical Verification / Inspection of The Conveyance, Goods And Documents
GST MOV – 02
GST
GOVERNMENT OF INDIA
FORM GST MOV-02
ORDER FOR PHYSICAL VERIFICATION / INSPECTION OF THE CONVEYANCE, GOODS AND DOCUMENTS
The goods conveyance bearing No. / / / carrying ____________________ goods was intercepted by the undersigned ____________(Designation of the officer), on / / at AM/PM at________________________________(Place). The owner/driver/person-in- charge of the goods conveyance has: 
1. failed to tender any document for the goods in movement, or
2. tendered the documents mentioned in the Annexure to FORM GST MOV-01 for verification.
Upon verification of the documents tendered, the undersigned is of the opinion t

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Statement of The Owner / Driver/ Person In Charge of The Goods And Conveyance
GST MOV – 01
GST
GOVERNMENT OF INDIA
FORM GST MOV-01
STATEMENT OF THE OWNER / DRIVER/ PERSON IN CHARGE OF THE GOODS AND CONVEYANCE
Statement of Sri______________________ S/o______________ age _______years, residing at ____________________owner / driver / person- in- charge of the goods and conveyance bearing No. _____________________(Vehicle Number) made before the _________ (Designation of the proper officer) on DD/MM/YYYY at_________AM/PM at________________(place).
Today, you have intercepted the above mentioned conveyance and after disclosing your identity, you have requested me to produce my credentials and the documents relating to the goods in m

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rded in the Annexure, relating to the goods under transportation, which I have duly certified and signed as correct.
 
I hereby further declare that, except the documents mentioned in the Annexure to this statement which have been tendered to you, there are no other documents with me or in the conveyance relating to the goods in movement. 
The facts recorded in this statement are as per the submissions made by me and the contents of the statement were explained to me once again in the __________________ (language) which is known to me and I declare that the information furnished in this statement is true and correct and I have retained a copy of this statement.
“Before me” 
(Owner/Driver/Person in charge)
Signature
De

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Cargo Trolley for Baggage Transport Classified Under HSN 87168090 for GST.
Case-Laws
GST
Classification of goods – Cargo Trolley used to carry Cargo from one place to another, towable in natu

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Goods Classification Review for GST: Wet Wipes and Towels Proposed for 18% Tax Rate.
Case-Laws
GST
Classification of goods – Wet Baby Wipes – Wet Face Wipes – Bed and Bath Towels – Shampoo Towels – applicant has requested to classify the impugned goods under the GST Regime quoting the reason of overlapping entries in the GST Schedule. – To be classified under different headings – taxable at 09% CGST + 09% SGST = 18%
TMI Updates – Highlights, quick notes, marquee, annotation, news, a

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Service Suppliers Must Register at Location of Taxable Supplies if Turnover Exceeds Rs. 20 Lakh; Rs. 10 Lakh in Special Category States.
Case-Laws
GST
Works Contract – Place of supply of service – A supplier of service will have to register at the location from where he makes Taxable supplies or is supplying Taxable services if his aggregate turnover in a financial year exceeds twenty lakh rupees (ten lakh rupees in any of special category states)
TMI Updates – Highlights, quick not

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Turnkey EPC Contract for Solar Plant Not a 'Solar Power Generating System' Under Entry 234; Taxed at 18% as Works Contract.
Case-Laws
GST
Turnkey EPC Contract are not getting covered under supply of 'Solar Power Generating System' under Entry 234 of Schedule I of the Notification – The contract for Erection, Procurement and Commissioning of Solar Power Plant falls under the ambit “Works Contract Services” – attracts 18% rate of tax
TMI Updates – Highlights, quick notes, marquee,

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'Polysulphide Sealant' AnabondTuffseald Classified Under CTH 3214 10 00 for GST Purposes.
Case-Laws
GST
Classification of goods – The ‘Polysulphide Sealant’ manufactured by the applicant

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Printing Leaflets as Mixed Supply u/s 2(74) of CGST Act 2017, Classified as Supply of Service.
Case-Laws
GST
Classification of activity – printing of leaflet – whether the goods/service – The said supply is a mixed supply as per Section 2(74) of the CGST Act, 2017 and in the mixed supply dominance is the message printed on the pamphlet – The printing of Pamphlet/leaflet falls under the category of Supply of Service falling under SAC No.9989.
TMI Updates – Highlights, quick notes, ma

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Tax Imposed by Circular Invalid Without Notification Amendment, Violates CGST Act Section 11(1) & Section 3.
Case-Laws
GST
Imposition of any tax by way of a circular without making due amendm

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Sikkim Goods and Services Tax (Tenth Amendment) Rules, 2018
49/2018 – State Tax Dated:- 13-9-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No. 49/2018 – State Tax
Dated: the 13th September, 2018
NOTIFICATION
In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Sikkim Goods and Services Tax (Tenth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the FORMS to the Sikkim 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
Financia

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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 R

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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 Yea

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neous 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. spec

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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

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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 SGST Act shall

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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

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. 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

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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

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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

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:
…………………………………….
…………………………………….
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 …&he

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

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–
(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 documents as required by the
IGST/CGST/<<>>Sikkim GST Act, 2017 and the rules/notifications made/issued thereunder
*has not maintained the following accounts/records/documents as required by the IGST/CGST/<<>>Sikkim GST Act, 2017 and the rules/notifications made/issued thereunder:
1.
2.
3.
3. The documents required to be furnished under section 35 (5) of the SGST Act and Reconciliation Statement

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U/s (3)1 of Sikkim Goods and Services Tax Act, 2017 State Government appoints the 1st day of October, 2018, as the date on which the provisions of section 52 of the said Act shall come into force
51/2018 – State Tax Dated:- 13-9-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No. 51/2018 – State Tax
Dated: the 13th September, 2018
NOTIFICATION
In exercise of the pow

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Grant of Self Sealing permission to the Exporters/Traders in GST regime
PUBLIC NOTICE NO. 13/2018 Dated:- 13-9-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
OFFICE OF THE COMMISSIONER OF CUSTOMS, PATNA
CR Building, 5th Floor, Birchand Patel Path, Patna – 800001
C. No. VIII(48)5-13/575/CUS/TECH/Public Notice/17/6733-47
Date: 13.09.2018
PUBLIC NOTICE NO. 13/2018
Sub: Grant of Self Sealing permission to the Exporters/Traders in GST regime
Attention of all Exporters/ Importers, Customs Brokers, Customs, trade and all concerned is invited to Circular No. 26/2017-Cus dated 01.07.2017 and the Public Notice No.12/2017 dated 25.09.2017 issued by this office regarding procedure for grant of Self Sealing permission to the Exporters/Tra

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