Goods and Services Tax

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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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 GGST 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 ……&hellip

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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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/

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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

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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

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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

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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)‖

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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)

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

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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

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

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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

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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

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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

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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

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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

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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

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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,

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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

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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

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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

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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

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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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