Goods and Services Tax

M/s Bajrang Enterprises Versus Union Of India And 3 Others
GST
2018 (10) TMI 1621 – ALLAHABAD HIGH COURT – 2018 (19) G. S. T. L. 625 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 29-10-2018
WRIT TAX No. – 1397 of 2018
GST
Pankaj Mithal And Ashok Kumar JJ.
For the Petitioner : Aloke Kumar
For the Respondent : C.S.C.,A.S.G.I.
ORDER
U.P. GST on the value of the goods for the purposes of release of the goods.
The submission of Sri Aloke Kumar, learned counsel for the petitioner is that on the aforesaid item GST @ 5% is chargeable and therefore the tax incidence comes to Rs. 28,000/- only. He further submits that E-way bill could not be down loaded but it was subsequently produced after down loading it on 24.10.2018 which i

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Sh. Raman Khaira, Director General Anti-Profiteering, Central Board of Indirect Taxes & Customs Versus M/s. Yum Restaurants India Pvt. Ltd.,
GST
2018 (10) TMI 1615 – NATIONAL ANTI-PROFITEERING AUTHORITY – 2018 (19) G. S. T. L. 90 (N. A. P. A.)
NATIONAL ANTI-PROFITEERING AUTHORITY – NAPA
Dated:- 29-10-2018
11/2018
GST
SH. B.N. SHARMA, CHAIRMAN SH. J. C. CHAUHAN, TECHNICAL MEMBER SMT. R. BHAGYADEVI, TECHNICAL MEMBER SH. AMAND SHAH, TECHNICAL MEMBER
None for the Applicant No. 1.
Sh. Manoranjan Singh, Assistant Commissioner for the Applicant No. 2.
Sh. Dharmender Gupta, Director (Tax) for the Respondent No. 1
None for the Respondents No. 2 & 3.
ORDER
1. This report dated 30.07.2018 has been received from the Applicant No. 2, i.e. Director General of Safeguards (DGSG), now re-designated as Director General Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the present case are that the Applicant

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concerned outlet being run by the above Respondent regarding which the allegation of profiteering had been made so that the matter could be investigated, however, no reply was received from him. He has also stated that on preliminary enquiry from the internet, it was gathered that there were more than 700 outlets in India of the “KFC” brand which was a subsidiary of US based “M/S Yum! Brand Inc.”. The Applicant No. 1 has further stated that the above Brand was operating around 300 stores in northern India through M/s. Devyani International Limited, Gurugram, another 300 stores through M/s. Sapphire Foods, Mumbai, in south India and around 100 stores were being directly operated by the Respondent No. 1. The above Applicant has also submitted that in the absence of any specific evidence of profiteering against a specific supplier of M/s. KFC, he was not in a position to initiate any investigation in the matter. He had further submitted that it was also not practical to initiate investig

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GST Act, 2017 as there was no specific evidence of profiteering against him. He has also stated that the above Applicant had also recommended that no meaningful investigation could be conducted against him. He has further stated that in view of the report submitted by the Applicant No. 1, the allegation of profiteering had not been proved against him and therefore the present proceeding should be dropped.
5. We have carefully considered the Report filed by the Applicant No. 2 as well as the submissions made by the Respondent No. 1 and it is obvious from the narration of the facts stated above that the investigation conducted in the matter by the Applicant No. 2 against the Respondent No. 1 could not establish profiteering for want of credible evidence and hence no violation of the provisions of Section 171 of the CGST Act 2017 could be established. Accordingly, the application filed by the Applicant seeking action against the Respondents on account of alleged violation of the provisio

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Director General Anti-Profiteering, Central Board of Indirect Taxes & Customs Versus M/s Amway India Enterprises Private Limited,
GST
2018 (10) TMI 1614 – NATIONAL ANTI-PROFITEERING AUTHORITY – 2018 (19) G. S. T. L. 509 (N. A. P. A.)
NATIONAL ANTI-PROFITEERING AUTHORITY – NAPA
Dated:- 29-10-2018
12/2018
GST
SH. B.N. SHARMA, CHAIRMAN, SH. J. C. CHAUHAN, TECHNICAL MEMBER, SMT. R. BHAGYADEVI, TECHNICAL MEMBER, SH. AMAND SHAH, TECHNICAL MEMBER
Present:-
None for the Applicant No. 1.
Sh. Anwar Ali, Additional Commissioner for the Applicant No. 2.
Sh. K. V. Hariharan, CFO, Sh. Abraham Ninan, Sr. Manager (Taxation) and Sh. Sudhir Mishra, Assistant Manager (Taxation) for the Respondent.
ORDER
1. This report dated 30.07.2

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ated 09.05.2018, 21.05.2018 and 09.07.2018, the Applicant No. 1 at the available Email Id, was requested to provide the name and address of the supplier against whom the complaint was made, and to provide the pre-GST and post-GST amount charged by the supplier and the invoices evidencing the same, however no reply was received from the Applicant No. 1. He has also stated that the above Applicant was also contacted on the phone number available in his application and he had provided a new email id, on which he was again requested to send the details however, no reply was received from him. The Applicant No. 2 has further stated that the Respondent was a direct selling Company with more than 5,50,000 ABOs and was selling about 140 products co

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, the Applicant No. 1 did not appear. The Applicant No. 2 was represented by Sh. Anwar Ali, Additional Commissioner and the Respondent was represented by Sh. K. V. Hariharan, CFO, Sh. Abraham Ninan, Sr. Manager (Taxation) and Sh. Sudhir Mishra, Assistant Manager (Taxation).
4. The Respondent vide his written submission dated 26.09.2018 has inter-alia stated that the Applicant No. 2 in his report dated 30.07.2018 had not recommended initiation of proceedings against him under section 171 of the CGST Act, 2017 as there was no specific evidence of profiteering against him. Amongst other things, he has also stated that the above Applicant had also recommended that no meaningful investigation could be conducted against him. He has further state

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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Karnataka Gazette, Extraordinary, Part-IVA, No. 974, dated 23rd October 2017 or Government of India Notification No. 41/2017-Integrated Tax (Rate), dated 23rd October 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated 23rd October 2017 or Government of India Notification No. 78/2017-Customs, dated 13th October 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1272 (E), dated 13th October 2017 or Government of India Notification No. 79/2017-Customs, dated 13th October 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E)dated 13th October 201

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

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dated 23rd October 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated 23rd October, 2017; or
(b) availed the benefit of Government of India Notification No. 78/2017-Customs, dated 13th October 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272 (E), dated 13th October 2017 or Government of India Notification No. 79/2017 -Customs, dated 13th October 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E), dated 13th October, 2017, the refund of input tax credit, availed in respect of inputs received under the said Notifications for export o

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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