Goods and Services Tax

FAKE ITC REVERSE
Query (Issue) Started By: – vikas kumar Dated:- 4-10-2018 Last Reply Date:- 26-10-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Sir
I have a query
If an assessee has not filed her GSTR 1 for July 2018. And in this return he has ITC, reflecting in her GSTR2A. But no credit is taken in her electronic credit ledger, as she has not filed her return till date. This ITC is on B2B invoices which are fake.
What would be the consequence.
As per cgst act, to avail ITC, filing of return is mandatory. If one has not filed her return, department can not charge her for fake ITC.
The assessee has not filed GSTR 1 OR GSTR 3B for July 18. This amount of fake ITC is reflecting in her GSTR 2A.
Is there any escape, as

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C on fake invoice, how can you be held responsible ?
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
I endorse the views of Shri Sethi.
Reply By Yash Jain:
The Reply:
Dear Vikas Ji,
Further to concurrence with both the esteemed expert, I request you to please inform the Vendor who has uploaded the invoice mistakenly in your name.
Inform him to rectify the said invoice by amending the GSTR 1 before 10.10.2018 so that the eligible person (The correct person in whose GSTR 2A the invoice should have appeared) will get the Input tax credit.
You will be able to save someelse eligible ITC (If any).
Reply By Ganeshan Kalyani:
The Reply:
The due date of GSTR-1 of September 2018 month is 31.10.2018. Hence, the person who has uploaded the sale

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Refund of input tax credit in textile sector particularly to manufacturer of manmade textile material or staple fabric
By: – DEVKUMAR KOTHARI
Goods and Services Tax – GST
Dated:- 4-10-2018

Relevant provisions:
Sections of CGST Act
Sec 54(3)(ii) – Refund of tax
Sec 2(52) – Meaning of goods
Sec 2(106) – Tax period
Sec 2(112) – Adjusted total turnover
Rule 89(5) of the CGST Rules
Notification No. 5/2017 – Central Tax (Rate) dated 28.06.2017
Notification No. 20/2018 – Central Tax (Rate) dated 26.07.2018
Circular No. 56/30/2018 dated 24.08.2018
Synopsis:
Accumulation of input tax credit happens when tax paid on inputs is more than output tax liability. Such unutilized tax credit will have to be carried over to the next financial year till it can be utilized by the registered person for payment of output tax liability. However GST Law permits refund of such ITC in two scenarios., namely if such credit accumulation is on account of zero rated supplies or inverted du

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5311
Woven fabrics of other vegetable textile fibres, paper yarn
5.
5407, 5408
Woven fabrics of manmade textile materials
6.
5512 to 5516
Woven fabrics of manmade staple fibres
7.
60
Knitted or crocheted fabrics [All goods]
Now government has issued another notification no 20/2018 on 26/07/2018 giving relief to fabrics manufactures to claim refund of excess ITC accumulated on and after 01.08.2018.
Meaning of inverted tax structure
Inverted tax structure means a situation where input tax rate in higher than output tax rate on outward supplies. This results in accumulation of ITC in the hands of registered persons.
In this articles author want to discuss the situation of inverted tax structure in relation to textiles industry
The Indian textile industry in highly fragmented consisting of small scale and tiny units. Most of the weavers are uneducated and operating loom with the help of family member and uneducated laborers. The textile industry is labour intensive having s

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d of duty accumulated after 01.08.2018.
Now many more issued will arise if we strictly analyses the language of the notification. According to the notification, only input tax credit accumulated of in respect of goods is eligible for refund. According to this notification, what happens to excess credit accumulated on account of services or capital goods or ITC accumulated on account of stock- in- trade. Credit accumulated up to 31st July shall lapsed but according to Sec 54(3), a registered person cannot claim refund. It is nowhere mentioned in the law that excess duty will lapse.
Again Government issued one more circular 56/2018 on 24.08.2018 clarifying doubts regarding unutilized input credit on capital goods and services and also on stock in hand as on 31.07.2018. Government has clarified that inverted duty will lapse only on input goods only. A registered person may carry forward ITC accumulated on account of capital goods and services till next financial year till it can be util

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” means the maximum refund that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input services during the relevant period;
(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking;
(D) “Turnover of zero-rated supply of services” means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:-
Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zero-rated supply of services for which the supply of services has not been completed during the relevant period;
(E) “Adjusted Total

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two purposes. First to utilize credit for payment of future tax liability and second to claim refund. If refund is not allowed then it cannot be equated with lapsing of credit. In my view the power to deny the refund of ITC can be compared with the power to reversal of ITC itself.
Therefore justifying the issue of Notification No. 20/2018 CT (Rate) dated 26.07.2018 vide Circular No. 56/30/2018 GST dated 24.08.2018 to the extent refund is not allowed, seems not justified.
Request to readers:
Readers are requested to send their views, feedback and suggestion on the subject for brain storming and to improve the understanding of the subject and to remove mistake, and deficiency, if any in the understanding. For this purpose email id of authors

By CA Rajendra Kumar Rathi, Erode.
rkrathigst@gmail.com
Reply By SUDHIRKUMAR SHAH as =
sir as per my understanding, following steps are required to be follwed
ITC-capital goods-input services-stock on 31-07-2018= Net ITC
NOW, LAPSE OF ITC

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M/s RK International Versus Union Of Iindia And 3 Others
GST
2018 (10) TMI 1648 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 4-10-2018
WRIT TAX No. 1328 of 2018
GST
Mr. Bharati Sapru And Mr. Salil Kumar Rai, JJ.
For the Appellant : Naveen Chandra Gupta
For the Respondent : A.S.G.I.,C.S.C.
ORDER
Heard Shri N.C. Gupta, learned counsel for the petitioner and Shri C.B.Tripathi, learned Standing Counsel for the respondent.
The goods of the petitioner were

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Uttarakhand Goods and Service Tax Rules, 2017 in certain cases
5027/CSTUK/GST-Vidhi Section/2018-19/ON-04 Dated:- 4-10-2018 Uttarakhand SGST
GST – States
Commissioner State Tax Uttarakhand
ORDER
October 04, 2018
Subject : Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Uttarakhand Goods and Service Tax Rules, 2017 in certain cases.
N

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In Re: M/s. Goa Tourism Development Corporation Ltd
GST
2018 (11) TMI 1347 – AUTHORITY FOR ADVANCE RULING, GOA – 2018 (19) G. S. T. L. 700 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, GOA – AAR
Dated:- 4-10-2018
GOA/GAAR/4 of 2018-19
GST
ASHOK V. RANE AND S.K. SINHA, MEMBER
PROCEEDING
(Under Section 98 of the Goa Goods and Services Tax, Act 2017)
The present application has been filed under Section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act, 2017 (hereinafter referred to as the SGST Act and CGST Act) by M/s. Goa Tourism Development Corporation Ltd., 3rd Floor, Paryatan Bhavan, Patto, Panaji – Goa (hereinafter referred to as the applicant) seeking an Advance Ruling in respect of the following question : “Whether GST is applicable on One Time Concession Fees Charged by the applicant in respect of their property at Anjuna, Goa which is given to M/s. Myrayash Hotels Pvt. Ltd. for a long term lease of 60 years for de

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te Investment mode on DBFOT Basis (Design Build, Finance, Operate and Transfer).
4. During the hearing, it was submitted by the authorised representative of the applicant that the one-time upfront concession fee charged by the applicant, an undertaking of Government of Goa, for lease of 60 years granted to M/s. Myrayash Hotels Pvt. Ltd., Mumbai is exempted from payment of GST under Sr. No. 41 of Notification No. 12/2017-C.T. (Rate), 28-6-2017 as amended by Notification No. 32/2017-C.T. (Rate), dated 13-10-2017. The Entry No. 41 reads as follows :
 “Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 percent or more ownership of Central Governme

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ions are satisfied which will be evident from their following submissions :
(i)      As per the concession agreement dated 9-12-2016 and letter No. GTDC/Hotel Properties/2012-13/3687, dated 24-12-2016 both of Goa Tourism Development Corporation Ltd., the upfront concession fees payable is Rs. 2,80,00,000/- (Rupees Twenty-Eight Crore) as specified in Clause No. 4.1.3 of the agreement and above said letter.
          Therefore, the first condition that the exemption is for upfront concession fees, is satisfied, in fact, the invoices also give the description as Up-Front Concession Fees with respect to Anjuna Property.
(ii)    The period of lease is 60 years as mentioned in Clause No. 3.1.1 of the agreement with Goa Tourism Development Corporation Ltd. Therefore, the period of lease is more than 30 years as required under Entry No. 41 of the notification.
(iii)   The word 'industry' has been

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s. GTDC which is a State Government undertaking. As per the notification, the lease can be granted either by Industrial Development Corporation or by the State Government undertaking. In their case, GTDC is a State Government undertaking. Therefore, the fourth condition is also satisfied.
          It is seen that, the applicant has signed concession agreement for DBFOT basis (Design, Build, Finance, Operate and Transfer) and received up front concession fee of Rs. 25,20,00,000/- for a period of 30 years, extendable by further period of 30 years totaling 60 years.
          In the instance case M/s. Goa Tourism Development Corporation, undertaking having more than 50% ownership of the State Government has leased property to M/s. Myrayash Hotel Pvt. Ltd., for development of infrastructure for financial business on Private Investment mode on DBFOT basis (Design, Build, Finance, Operate and Transfe

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ndertaking of Goa Government. (b) The lease shall be for a period of 30 years or more; in the present matter the lease is made for 60 years. (c) The long term lease shall be in respect of industrial plots or plots for development of infrastructure for financial business, located in any industrial or financial business area. The said Notification or GST Act, 2017 does not define the 'industrial or financial business area', therefore, this bench is inclined to borrow the definition of 'industrial or financial business area' from any other statute. As per sub-section (g) of Section 2 of the Goa Industrial Development Act, 1965 the 'Industrial Area' means – “any area declared to be an industrial area by the State Government by Notification in the Official Gazette, which is to be developed and where industries are to be accommodated”. Thus, for considering any area as industrial or financial business area it is necessary that the area must be declared as industrial or financial business are

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Hon'ble High Court Bombay has dealt with the identical issue in the matter of Writ Petition No. 12194 of 2017 [2018 (12) G.S.T.L. 232 (Bom.) in the case of Builders Association of Navi Mumbai and Neelsidhi Realties v. Union of India and Others. The issue before their lordship was to decide whether GST can be levied and collected on the long term lease granted by City Industrial and Development Corporation of Maharashtra Ltd. (CIDCO) for 60 years. While dealing with the issue the Hon'ble High Court has observed that lease premium amount is a consideration against supply of service and is subject to Goods and Services Tax.
11. Reliance may also be place on the decision of Hon'ble High Court Allahabad in the case of Greater Noida Industrial Development Authority v. Commissioner of Customs, Central Excise [2015 (40) S.T.R. 95 (All.)], wherein the Hon'ble High Court while considering the demand, though not arising out of GST, but under the Finance Act, 1994 in relation to the services

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can be easily secreted that if the contract is made in Service Tax regime and the service is provided in the GST regime or the service is in the nature of continuous supply of service, the same shall be liable to tax under the GST Act. In the instant matter, though the consideration against service is received prior to the appointed day and the contract was made in service tax regime, it cannot be said that the supply of service is completed. It can easily be understand that the consideration is received against the services to be provided for next 60 years i.e. the supply of service is in the nature of continuous supply of service. Therefore, the same is liable to be taxed under GST Act.
Advance Ruling under Section 98 of the CGST/GGST Act, 2017
14. The service provided by the applicant in the instant matter, is not falling under the criterion mentioned at Sr. No. 41 of the Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 as amended by the Notification No. 32/2017-C

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Commissioner of Goods and Service Tax, Gurugram Versus M/s Amira Foods (India) Limited
Service Tax
2018 (10) TMI 1281 – PUNJAB AND HARYANA HIGH COURT – TMI
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 4-10-2018
STA No.16 of 2018 (O&M)
Service Tax
MR RAJESH BINDAL AND MR AMIT RAWAL, JJ.
For The Appellant : Mr. Sharan Sethi, Advocate
ORDER
Rajesh Bindal, J.
This is an appeal against the order dated 27.03.2017 passed by the Customs, Excise & Services Tax Appellate Tribunal

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NOUSHAD ALLAKKAT Versus THE STATE TAX OFFICER (WC) STATE GST DEPARTMENT, MANJERI, THE ASST. TAX OFFICER SQUAD NO. VII, STATE GST DEPARTMENT, PALAKKAD, STATE TAX OFFICER SQUAD NO. VII, STATE GST DEPARTMENT, PALAKKAD, STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, THIRUVANANTHAPURAM AND THE MANAGER INDIAN BANK, MALAPPURAM BRANCH, MALAPPURAM
GST
2018 (10) TMI 1189 – KERALA HIGH COURT – [2019] 61 G S.T.R. 295 (Ker), 2019 (23) G. S. T. L. 3 (Ker.)
KERALA HIGH COURT – HC
Dated:- 4-10-2018
WP (C). No. 32237 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : SRI. HARISANKAR V. MENON, SMT. K. KRISHNA AND SMT. MEERA V. MENON
For The Respondents : GP. DR. THUSHARA JAMES., SRI. S EASWARAN
JUDGMENT
Th

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put in place. In the meanwhile, if the respondents invoke the bank guarantee, the petitioner's right to statutory remedy becomes illusory.
4. The petitioner also seeks another relief: “To declare that Rule 140(2) of the CGST Rules 2017 is not to apply as against detention of the goods under Section 129 of the CGST Act.”
5. The petitioner's counsel has brought to my notice a judgment of this Court in Commercial Tax Officer v. Madhu (2017) 105 VST 244 (Kerala). This Court has held that the dealer ought to produce the goods at the time of adjudication. Here, the petitioner has not produced; so it suffered penalty. As the judgment emanates from a Division Bench, it is not in my remit to reexamine the precedential proposition. At the

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M/s. K.L. JOHAR AND COMPANY AND MS. GENERAL TRANSPORT Versus 1 ASST. STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, ALUVA, STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, ALUVA, THE SOUTH INDIAN BANK LTD., AND STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, THIRUVANANTHAPURAM
GST
2018 (10) TMI 1188 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 4-10-2018
WP(C). No. 6417 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : SRI. HARISANKAR V. MENON, SMT.K.KRISHNA AND SMT.MEERA V.MENON
For The Respondent : DR. THUSHARA JAMES
JUDGMENT
The petitioner, a distributor, had its goods intercepted and detained. Later, under Section 129 of the Central State Goods and Services Tax Ac

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the Appellate Authority. For that, the learned counsel seeks the Court's indulgence to have the delay condoned because the petitioner, according to him, bona fide pursued this writ petition.
5. The learned Government Pleader, on the other hand, submits that the Appellate Authority had been functioning even by the time the Ext.P8 was passed. At any rate, she submits that the petitioner can approach the Appellate Authority, file an application for condonation of delay, and plead its case.
6. Heard the learned counsel for the petitioner and the learned Government Pleader.
7. Indeed, the petitioner's counsel fairly concedes that in the face of an alternate remedy, the petitioner cannot persist with this writ petition. So he wants the

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MANAPPURAM FINANCE LTD. Versus THE ASST. COMMISSIONER OF STATE TAX, THRISSUR, THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, THRISSUR AND THE INSPECTING ASST. COMMISISONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, THRISSUR
VAT and Sales Tax
2018 (10) TMI 1150 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 4-10-2018
WP(C).No. 31512 of 2018
CST, VAT & Sales Tax
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : SRI.HARISANKAR V. MENON AND SMT.MEERA V.MENON
For The Respondent : GP. DR. THUSHARA JAMES
JUDGMENT
The petitioner, an assessee under the Kerala Value Added Tax Act (KVAT Act), first suffered an assessment order for 2010-11 and 2011-12. Aggrieved, the petitioner filed an ap

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e petitioner did not produce. Instead it took the plea of limitation. Therefore, the assessing authority, for want of records, restored the order that had earlier been interfered with by the appellate authority. Aggrieved, the petitioner has filed this writ petition.
3. After elaborate arguments on either side, the petitioner's counsel fairly submits that the petitioner has nothing to hide. He will produce the records the assessing authority required ; so the matter may be remanded. At any rate, he has submitted that the appellate order is sweeping and conclusive. According to him, it has allowed the petitioner's every plea.
4. On the other hand, the learned Government Pleader objected to any remand. According to her, the petition

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oncession.
6. It only serves the ends of justice if the petitioner suffers any order after a full opportunity. The opportunity he earlier had may have not been utilised for the petitioner laboured under an impression that Ext.P2 appellate order is conclusive and the assessment authority's demand for production of records travels beyond his remit as fixed in the appellate order.
7. I, too, find an element of ambiguity in the appellate order. In one breath, it accepts the petitioner's entire contention. In the other breath, it allows the assessing authority to examine the petitioner's plea. Thus, whether that examination includes summoning of the records afresh is a question that has no easy answer. Given that ambiguity, I recko

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Rajasthan Goods and Services Tax (Amendment) Act, 2018
F. 2 (36) Vidhi/2/2018 Dated:- 4-10-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
LAW (LEGISLATIVE DRAFTING) DEPARTMENT
(GROUP-II)
NOTIFICATION
Jaipur, October 04, 2018
No. F. 2 (36) Vidhi/2/2018 .- In pursuance of clause (3) of article 348 of the Constitution of India, the Governor is pleased to authorise the publication in the Rajasthan Gazette of the following translation in the English Language of Rajasthan Maal aur Seva Kar (Sanshodhan) Adhiniyam, 2018 (2018 Ka Adhiniyam Sankhyank 23) :-
(Authorised English Translation)
THE RAJASTHAN GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 (Act No. 23 of 2018)
[Received the assent of the Governor on the 1st day of October, 2018]
An
Act
to amend the Rajasthan Goods and Services Tax Act, 2017.
Be it enacted by the Rajasthan State Legislature in the Sixty-ninth Year of the Republic of India, as follows:-
1. Short title and commencement.- (1) This

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xpression “Central Board of Indirect Taxes and Customs” shall be substituted;
(c) for the existing sub-clause (h) of clause (17), the following sub-clause shall be substituted, namely:-
“(h) activities of a race club including by way of totalisator or a licence to book maker or activities of a licensed book maker in such club; and”;
(d) the existing clause (18) shall be deleted;
(e) in clause (35), for the existing expression “clause (c)”, the expression “clause (b)” shall be substituted;
(f) in sub-clause (f) of clause (69), after the existing expression “article 371” and before the existing expression "of the Constitution", the expression “and article 371J” shall be inserted; and
(g) in clause (102), the following Explanation shall be added, namely:
"Explanation.For the removal of doubts, it is hereby clarified that the expression “services” includes facilitating or arranging transactions in securities;".
3. Amendment of section 7, Rajasthan Act No. 9 of 2

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for the existing expression “sub-sections (1) and (2)”, the expression “sub-sections (1), (1A) and (2)” shall be substituted.
4. Amendment of section 9, Rajasthan Act No. 9 of 2017.- In section 9 of the principal Act, for sub-section (4), the following sub-section shall be substituted, namely:
“(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.”.
5. Amendment of section 10, Rajasthan Act No. 9 of 2017.- In section 10 of the principal Act,-
(a) in sub-section (1) –
(i) for the existing expression “in lieu of the tax payable by hi

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(1), he is not engaged in the supply of services;”.
6. Amendment of section 12, Rajasthan Act No. 9 of 2017.- In clause (a) of sub-section (2) of section 12 of the principal Act, the existing expression "sub-section (1) of" shall be deleted.
7. Amendment of section 13, Rajasthan Act No. 9 of 2017.- In sub-section (2) of section 13 of the principal Act, the existing expression "sub-section (2) of" occurring in clauses (a) and (b) shall be deleted.
8. Amendment of section 16, Rajasthan Act No. 9 of 2017.- In sub-section (2) of section 16 of the principal Act,
(a) in clause (b), for the existing explanation, the following explanation shall be substituted, namely:-
“Explanation.-For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services-
(i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an age

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ot more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely:-
(A) further supply of such motor vehicles; or
(B) transportation of passengers; or
(C) imparting training on driving such motor vehicles;
(aa) vessels and aircraft except when they are used
(i) for making the following taxable supplies, namely:-
(A) further supply of such vessels or aircraft; or
(B) transportation of passengers; or
(C) imparting training on navigating such vessels; or
(D) imparting training on flying such aircraft;
(ii) for transportation of goods;
(ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa):
Provided that the input tax credit in respect of such services shall be available-
(i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified

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and
(iii) travel benefits extended to employees on vacation such as leave or home travel concession:
Provided that the input tax credit in respect of such goods or services or both shall be available, where it is obligatory for an employer to provide the same to its employees under any law for the time being in force.”.
10. Amendment of section 20, Rajasthan Act No. 9 of 2017.- In clause (c) of explanation to section 20 of the principal Act, for the existing expression “under entry 84”, the expression “under entries 84 and 92A” shall be substituted.
11. Amendment of section 22, Rajasthan Act No. 9 of 2017.- In section 22 of the principal Act,
(a) in proviso to sub-section (1), for the existing punctuation mark "." appearing at the end, the punctuation mark ":" shall be substituted and after the proviso so amended, the following proviso shall be added, namely:-
“Provided further that where such person makes taxable supplies of goods or services or both from a

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roviso to sub-section (1), for the existing punctuation mark "." appearing at the end, the punctuation mark ":" shall be substituted and after the proviso so amended, the following proviso shall be added, namely:
“Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005 (Central Act No. 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the State."; and
(b) for the existing proviso to sub-section (2), the following proviso shall be substituted, namely:
"Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.".
14. Amendment of section 29, Rajasthan Act No. 9 of 2017.- In section 29 of the principal Act,
(a) in h

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escribed.”.
15. Amendment of section 34, Rajasthan Act No. 9 of 2017.- In section 34 of the principal Act,
(a) in sub-section (1),
(i) for the existing expression “Where a tax invoice has”, the expression “Where one or more tax invoices have” shall be substituted; and
(ii) for the existing expression “a credit note”, the expression “one or more credit notes for supplies made in a financial year” shall be substituted; and
(b) in sub-section (3),
(i) for the existing expression “Where a tax invoice has”, the expression “Where one or more tax invoices have” shall be substituted; and
(ii) for the existing expression “a debit note”, the expression “one or more debit notes for supplies made in a financial year” shall be substituted.
16. Amendment of section 35, Rajasthan Act No. 9 of 2017.- In sub-section (5) of section 35 of the principal Act, for the existing punctuation mark ".", the punctuation mark ":" shall be substituted and after the sub-section (5) so ame

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after the sub-section (1) so amended, the following proviso shall be added, namely:-
“Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein.”;
(b) in sub-section (7), for the existing punctuation mark "." appearing at the end, the punctuation mark ":" shall be substituted and after the sub-section (7) so amended, the following proviso shall be added, namely:-
“Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein.”; and
(c) in sub-section (9),
(i) for the existing expression "in the

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1, section 42 or section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such as may be prescribed.
(3) The procedure for furnishing the details of outward supplies by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed.
(4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty per cent of the input tax credit available, on the basis of details furnished by the suppliers under the said sub-section.
(5) The amount of tax specified in the outward supplies for which the details have been furnished by the supplier under sub-section (3) shall be deemed to be the tax payable by him under the provisions of the Act.
(6) The supplier and the recipien

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9 of 2017.- In sub-section (2) of section 48 of the principal Act, after the existing expression “section 45” and before the existing expression "in such manner", the expression “and to perform such other functions” shall be inserted.
20. Amendment of section 49, Rajasthan Act No. 9 of 2017.- In section 49 of the principal Act,
(a) in sub-section (2), for the existing expression “section 41”, the expression “section 41 or section 43A” shall be substituted; and
(b) in sub-section (5),
(i) in clause (c), for the existing punctuation mark ";", the punctuation mark ":" shall be substituted and after the clause (c) so amended, the following proviso shall be added, namely:-
“Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;”; and
(ii) in clause (d), for the existing punctuation

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rder of utilisation of input tax credit.- Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.”.
22. Amendment of section 52, Rajasthan Act No. 9 of 2017.- In sub-section (9) of section 52 of the principal Act, for the existing expression “section 37”, the expression “section 37 or section 39” shall be substituted.
23. Amendment of section 54, Rajasthan Act No. 9 of 2017.- In section 54 of the principal Act,-
(a) in clause (a) of sub-section (8), for the existing expressions “on zero-rated supplies” and "such zero-rated supplies", the expressions "on export" and "such exports" shall respectively be substituted

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Amendment of section 107, Rajasthan Act No. 9 of 2017.- In clause (b) of sub-section (6) of section 107 of the principal Act, after the existing expression “arising from the said order,” and before the existing expression "in relation to", the expression “subject to a maximum of twenty-five crore rupees” shall be inserted.
26. Amendment of section 112, Rajasthan Act No. 9 of 2017.- In clause (b) of sub-section (8) of section 112 of the principal Act, after the existing expression “arising from the said order,” and before the existing expression "in relation to", the expression “subject to a maximum of fifty crore rupees” shall be inserted.
27. Amendment of section 129, Rajasthan Act No. 9 of 2017.- In sub-section (6) of section 129 of the principal Act, for the existing expression “seven days” wherever occurring, the expression “fourteen days” shall be substituted.
28. Amendment of section 143, Rajasthan Act No. 9 of 2017.- In proviso to clause (b) of sub-sectio

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31. Amendment of Schedule III, Rajasthan Act No. 9 of 2017.- In Schedule III of the principal Act, –
(i) after the existing paragraph 6 and before the existing explanation, the following paragraphs shall be inserted, namely:
“7. Supply of goods from a place outside India to another place outside India without such goods entering into India.
8. (a) Supply of warehoused goods to any person before clearance for home consumption;
(b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance for home consumption.”;
(ii) The existing explanation shall be numbered as Explanation 1 and after Explanation 1 as so numbered, the following explanation shall be added, namely:-
“Explanation 2. For the purposes of paragraph 8, the expression “warehoused goods” shall have the same meaning as assigned to it in the Customs Act, 1962 (Central Act No

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M/s. Updater Services Pvt. Ltd. Versus Commissioner of GST & Central Excise Chennai Outer
Service Tax
2018 (10) TMI 764 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 4-10-2018
ST/41144/2018 – 42522/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial)
For the Appellant : Shri G. Shivakumar, Consultant
For the Respondent : Shri L. Nandakumar, AC (AR)
ORDER
Brief facts are that the appellants provided facility management services (cleaning services) to Canara bank who are their customers. They discharged service tax for such services to the Government after collecting the same from Canara Bank. However, by some mistake Canara Bank under the impression that the appellants have provided manpower supply service

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Commissioner (Appeals).
Hence this appeal.
2. On behalf of the appellant, Shri G. Shivakumar, Consultant appeared and argued the matter. He submitted that the only ground raised in the show cause notice is that the appellants have availed CENVAT credit of service tax which was paid by them to Canara Bank. In fact, Canara Bank had collected the service tax by mistake and therefore the appellant being a service provider cannot take CENVAT credit of the said amount. They have not taken any CENVAT credit on the said service tax amount which was collectedly wrongly by Canara Bank. He submitted that they had furnished necessary proof before the adjudicating authority to establish that the appellant has not passed the burden of tax to any other

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have not considered the same.
3. The ld. AR Shri L. Nandakumar submitted that the appellants have not produced necessary documents to show that the Canara Bank has collected service tax from the appellant and also necessary documents to establish that the appellant has borne the incidence of service tax relating to the refund claim.
4. Heard both sides.
5. The department has issued a letter dated 17.2.2017 informing the appellant that the refund claim has to be rejected for the reason that they have taken CENVAT credit of the amount which has been collected by Canara Bank. The said letter is stated to be a show cause notice and the appellants have replied to the same along with necessary documents to support that they have not taken any

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M/s. City Union Bank Ltd. Versus Commissioner of GST & Central Excise Trichy
Service Tax
2018 (10) TMI 703 – CESTAT CHENNAI – 2019 (365) E.L.T. 440 (Tri. – Chennai)
CESTAT CHENNAI – AT
Dated:- 4-10-2018
ST/ROA/40191/2017 and ST/41054/2015 – 42523/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial)
For the Appellant : Shri J. Shankarraman, Advocate
For the Respondent : Shri R. Subramaniam, AC (AR)
ORDER
The above application for restoration of appeal has been filed by the appellant seeking to restore the appeal that was disposed by Final Order No. 40740/2016 dated 5.5.2016.
2. On behalf of the appellant, ld. counsel shri J. Shankarraman submitted that on 5.5.2016, the appellant or the counsel could not appear

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. Subramaniam opposed the application. He submitted that the appeal having been disposed on merits, the restoration application cannot be allowed.
4. Heard both sides.
5. First, I take up with regard to the restoration of the appeal. The ld. counsel has produced the proof of delivery as well as the copy of adjournment letter to support his claim that they had made a request for adjournment of the appeal, which was posted on 5.5.2016. However, the Tribunal has taken the matter for disposal and passed the exparte order. Since the appellant had diligently prosecuted the matter and had taken steps to request for adjournment of the matter, I am of the view that the final order passed disposing the appeal exparte requires to be recalled. So ord

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s well as perusal of records, I am convinced that panthal and shamiana services availed by the appellant is essential for promotion of banking and financial services. The said services are utilized by the appellant to inform the public that a new branch has been started in the said place. Such services would help the appellant to attract customers and also inform the public about the new branch inaugurated. For these reason, I find that the disallowance of CENVAT credit on such input services cannot be justified. The credit availed by the appellant on panthal and shamiana services is therefore allowed. The impugned order is set aside and the appeal is allowed with consequential relief, if any.
(Dictated and pronounced in open court)
Ca

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M/s. Hindustan Petroleum Corpn. Versus CGST, CE, Jabalpur
Central Excise
2018 (10) TMI 692 – CESTAT NEW DELHI – 2019 (369) E.L.T. 847 (Tri. – Del.)
CESTAT NEW DELHI – AT
Dated:- 4-10-2018
Excise Appeal No. 51579 of 2018 – FINAL ORDER No. 53063/2018
Central Excise
Mr. C L Mahar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial)
Shri Amit Jain, Shri Rahul Tangri, Advocates for the Appellants
Shri Ubhap Sangraj, AR for the Respondent
ORDER
Per C L Mahar:
The brief facts of the matter are that the appellant is a registered depot of M/s. Hindustan Petroleum Corpn. Ltd. During the course of audit, it has been found that the appellants have collected Central Excise duty from its buyers in excess of what has been actually paid on the same goods at the time of removal of excisable goods at the factory gate. The department has issued Show cause notice under Section 11D of the Central Excise Act, 1944 covering two periods from 2006-2007 to 2010-2011 wherein

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d by them claiming the same as Central Excise duty under section 11D on the following grounds:
(i) It has been contended by learned advocate that the provisions of section 11D of Central Excise Act, 1944 has been amended since 10.5.2008 wherein any person who collects an amount in excess of Central Excise duty need to deposit the same with the Central Government. However, before the amendment of section 11D, the provisions of this section were relevant only with regard to the manufacturer of excisable goods and since the appellant is only a depot, and not being manufacturer, the relevant provisions of section 11D are applicable only after 10.5.2008. It has therefore, been prayed by the learned advocate that the demand prior to 10.5.2008 in the show cause notice dated 1.5.2012 need to be dropped on this very ground. With regard to the post 10.5.2008 demand is concerned, it has been submitted that the excess amount collected by them has been returned to the buyers of their excisable pr

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11A of Central Excise Act. Most of the amount of demand, in the above mentioned two show cause notices is hit by period of limitation. The learned advocate has also relied upon the decision of this Tribunal in the case of CCE, Jaipur vs. Vinayak Agrotech Ltd. [2012 (284) ELT 237 (Tri-Del)] wherein it has been held that if any amount collected by them in excess of the Central Excise duty paid and if same amount has been returned back to the customers, the demand under section 11D of Central Excise Act is not maintainable.
3. We have also heard learned DR who has impressed that, firstly; the section 11D requires that any person who is liable to pay duty under this Act, who has collected any amount in excess of the duty leviable under Central Excise duty, same cannot be retained by the person who has collected it and same has to be returned and deposited with the Central Government as per the provisions of section 11D. It has also been contested by the learned DR that section 11D does n

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see depot is primarily an extension of M/s. HPCL and they have admittedly collected certain amount in the name of Central Excise duty in excess of the amount of excise duty paid by them at the time of clearance of various excisable goods to the appellant assessee depot. The basic ground on which the learned advocate has tried to defend themselves from depositing back the excess amount collected by them under section 11D of Central Excise Act, is primarily two fold. Firstly, that the provisions of section 11D of Central Excise Act, 1944 are not applicable in their case for a period prior to 10.5.2008. Secondly, the excess amount collected by them in the name of Central Excise duty has already been returned back by them to their customers. Before proceeding further in analyzing the issue, it will be better to reproduce the provisions of section 11D as they existed prior to 10.5.08 and post 10.5.08.
Provisions of Section 11D as applicable before 10.5.2008:
“Section 11 D Duties of excis

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holly exempt or are chargeable to nil rate of duty from any person in any manner, shall forthwith pay the amount so collected to the credit of the Central Government.”
6. It can be seen that section 11D(i) as it existed prior to 10.5.2008 provided that any person who is liable to pay duty under the Central Excise Act or rules, made thereunder need to pay back the excess amount collected by them, thus it appears on plain reading that it primarily covers the producer or manufacturer of excisable goods or the person storing such goods in a warehouse who pays the duty on excisable goods at the time of removal of such goods. In this regard, we are of view that the submissions made by the learned advocate that since they are not liable to pay duty on the goods sold by them and therefore, they are not covered by the provisions of section 11D for a period prior to 10.5.2008, is not acceptable to us since we find that the depot of manufacturer assessee who is M/s. Hindustan Petroleum Corpn. L

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ecause the depot has taken a separate registration as a first stage dealer does not mean that they are not part and parcel of manufacturer assessee namely M/s. Hindustan Petroleum Corporation Ltd.
8. Thus in view of the above, we feel that provisions of section 11D even prior to 10.5.2008 are applicable in case of appellant assessee and they are legally bound to deposit back the excess amount collected by them from their customers in the name of Central Excise duty. We tried to distinguish our views from the Citations given by the learned advocate in the situation. This aspect and overall scheme of place of removal as provided in the Central Excise Act, has not been considered while deciding the relevance of provisions of section 11D of the Central Excise Act 1944 in cases of prior to 10.5.2008. We are also of the view that while interpreting a particular section of the Act we need to consider the overall scheme of the provisions of that act, for reaching the balanced view of the prov

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it to their customers. Seen from this angle, it is not a proper return of the excess collected amount which was in the name of Central Excise duty. Thus, we feel that excess amount collected in the name of Central Excise duty by the appellant-assessee does not stand returned back to their customers and therefore, same need to be deposited with the Central Government.
11. Now coming to the period of limitation, learned advocate for the appellant argued that the demand under section 11D is hit by period of limitation as the Hon'ble Madras High Court held in the case of M/s. Gem Cables and Conductor Ltd. vs CCE Hyderabad (supra) that provisions of section 11A are also applicable to Section 11D. A plain reading of section 11D makes it evidently clear that no period of limitation has been prescribed under this particular section. The case which has been referred by learned advocate is a case where the provisions of section 11A along with section 11D of the Central Excise Act, 1944 were inv

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The Jharkhand Goods and Services Tax (Eighth Amendment) Rules, 2018.
S.O. No. 71-39/2018-State Tax Dated:- 4-10-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT

Notification
4th October, 2018
Notification No. 39/2018-State Tax
S.O. No.71 Dated-4th October, 2018 In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Jharkhand Goods and Services Tax (Eighth Amendment) Rules, 2018.
(2) Save as otherwise provided, this notification shall be deemed to be effective from 4th September, 2018.
2. In the Jharkhand Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), in rule 22, in sub-rule (4), the following proviso shall be inserted, namely:-
“Provided that where the pers

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serted.
5. In the said rules, in rule 89, in sub-rule (4), for clause (E), the following clause shall be substituted, namely:-
'(E) “Adjusted Total Turnover” means the sum total of the value of-
(a) the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the turnover of services; and
(b) the turnover of zero-rated supply of services determined in terms of clause (D) above and non-zero-rated supply of services, excluding-
(i) the value of exempt supplies other than zero-rated supplies; and
(ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period.'.
6. In the said rules, with effect from the 23rd October, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:-
“(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have –
(a) received supplies on which the benefit of

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ated the 13th October, 2017.”.
7. In the said rules, in rule 138A, in sub-rule (1), after the proviso the following proviso shall be inserted, namely:-
“Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01.”.
8. In the said rules, for FORM GST REG-20, the following FORM shall be substituted, namely:-
“FORM GST REG-20
[See rule 22(4)]
Reference No. – Date –
To
Name
Address
GSTIN/UIN
Show Cause Notice No.
Date-
Order for dropping the proceedings for cancellation of registration
This has reference to your reply filed vide ARN – dated in response to the show cause notice referred to above. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated for the following reasons:
<>
or
The a

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b worker
Challan No.
Challan date
Description of goods
UQC
Quantity
Taxable value
Type of goods(Inputs/capital goods)
Rate of tax (%)
Central tax
State/UT tax
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
5. Details of inputs/capital goods received back from job worker or sent out from business place of job work
(A) Details of inputs/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes:
GSTIN/State of job worker if unregistered
Challan No. issued by job worker under which goods have been received back
Date of challan issued by job worker under which goods have been received back
Description of goods
UQC
Quantity
Original challan No. under which goods have been sent for job work
Original challan date under which goods have been sent for job work
Nature of job work done by job worker
Losses & wastes
UQC
Quantity
1
2*
3*
4
5
6
7*
8*
9
10
11
(B) Details of inputs / capital goods rece

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l challan no. under which goods have been sent for job work
Original challan date under which goods have been sent for job work
Nature of job work done by job worker
Losses & wastes
UQC
Quantity
1
2
3
4
5
6
7*
8*
9
10
11
Instructions:
1. Multiple entry of items for single challan may be filled.
2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table (B) are optional.
3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one correspondence between goods sent for job work and goods received back after job work is not possible.
6. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there from.
Signature
Name of
Place
Authorised Signatory ………
Date
Desi

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d supplies on which tax is to be paid on reverse charge basis
H
Sub-total (A to G above)
I
Credit Notes issued in respect of transactions specified in (B) to (E) above (-)
J
Debit Notes issued in respect of transactions specified in (B) to (E) above (+)
K
Supplies / tax declared through Amendments (+)
L
Supplies / tax reduced through Amendments (-)
M
Sub-total (I to L above)
N
Supplies and advances on which tax is to be paid (H + M) above
5
Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year
A
Zero rated supply (Export) without payment of tax
B
Supply to SEZs without payment of tax
C
Supplies on which tax is to be paid by the recipient on reverse charge basis
D
Exempted
E
Nil Rated
F
Non-GST supply
G
Sub-total (A to F above)
H
Credit Notes issued in respect of transactions specified in A to F above (-)
I
Debit Notes issued in respect of transactions specified in A to F above (+)
J
Supplies d

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(other than B above) on which tax is paid and ITC availed
Inputs
Capital Goods
Input Services
E
Import of goods (including supplies from SEZs)
Inputs
Capital Goods
F
Import of services (excluding inward supplies from SEZs)
G
Input Tax credit received from ISD
H
Amount of ITC reclaimed (other than B above) under the provisions of the Act
I
Sub-total (B to H above)
J
Difference (I – A above)
K
Transition Credit through TRAN-I (including revisions if any)
L
Transition Credit through TRAN-II
M
Any other ITC availed but not specified above
N
Sub-total (K to M above)
O
Total ITC availed (I+ N above)
7
Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year
A
As per Rule 37
B
As per Rule 39
C
As per Rule 42
D
As per Rule 43
E
As per section 17(5)
F
Reversal of TRAN-I credit
G
Reversal of TRAN-II credit
H
Other reversals (pl. specify)
I
Total ITC Reversed (A to H above)
J
Net ITC Available for Util

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Tax
Cess
Interest
Late fee
Penalty
Other
Pt. V
Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier
Description
Taxable Value
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
10
Supplies/tax declared through Amendments (+) (net of debit notes)
11
Supplies/tax reduced through Amendments (-) (net of credit notes)
12
Reversal of ITC availed during previous financial year
13
ITC availed for the previous financial year
14
Differential tax paid on account of declaration in 10 & 11 above
Description
Payable
Paid
1
2
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Pt.VI
Other Information
15
Particulars of Demands and Refunds
Details
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
Interest
Penalty
Late Fee/Others
1
2
3
4
5
A
Total Refund claimed
B
Total Refund sanctioned
C
Total Re

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mnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Signature
Name of Authorised Signatory
Designation / Status
Place
Date
Instructions: –
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UQC: Unit Quantity Code
c. HSN: Harmonized System of Nomenclature Code
2. The details for the period between July 2017 to March 2018 are to be provided in this return.
3. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. The details filled in Part II is a consolidation of all the supplies declared by the taxpayer in the returns filed during the financial year. The instructions to fill Part II are as follows:
Table No.
Instructions
4A
Agg

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sed for filling up these details.
4D
Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
4E
Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details.
4F
Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details.
4G
Aggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered persons, unregistered persons on which tax is levied on reverse charge basis. This shall also include aggregate value of all imp

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details.
5B
Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
5C
Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details.
5D,5E and 5F
Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling up these details. The value of “no supply” shall also be declared here.
5H
Aggregate value of credit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details.
5I
Aggregate value of debit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used fo

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RMGSTR-3B for the taxpayer would be auto-populated here.
6B
Aggregate value of input tax credit availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below.
6C
Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details.
6D

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used for filling up these details.
6H
Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here.
6J
The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero.
6K
Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here.
6L
Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here.
6M
Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC-01 and FORM ITC-02 in the financial year shall be declared here.
7A, 7B,7C, 7D, 7E,7F,7G and 7H
Details of input tax credit reversed due to ineligibil

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credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details.
8E & 8F
Aggregate value of the input tax credit which was available in FORM GSTR-2A(table 3 & 5 only) but not availed in any of the FORM GSTR-3B returns shall be declared here. The credit shall be classified as credit which was available and not availed or the credit was not availed as the same was ineligible. The sum total of both the rows should be equal to difference in 8D.
8G
Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here.
8H
The input tax credit as declared in Table 6E shall be auto-populated here.
8K
The total input tax credit which shall lapse

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, whichever is earlier shall be declared here.
12
Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year , whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.
13
Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details.
7. Part VI consists of details of other information. The instructions to fill Part VI are as follows:
Table No.
Instructions
15A,15B,15C and 15D
Aggregate value of refunds claimed, sanctioned, rejected

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Table 5 of FORM GSTR-3B may be used for filling up these details.
16B
Aggregate value of all deemed supplies from the principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the JGST Act shall be declared here.
16C
Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here.
17 & 18
Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above 1.50 Cr but upto 5.00 Cr and at four digits' level for taxpayers having annual turnover above 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR-1 may be use

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x
Integrated Tax
Cess
1
2
3
4
5
6
A
Inward supplies liable to reverse charge received from registered persons
B
Inward supplies liable to reverse charge received from unregistered persons
C
Import of services
D
Net Tax Payable on (A), (B) and (C) above
8
Details of other inward supplies as declared in returns filed during the financial year
A
Inward supplies from registered persons (other than 7A above)
B
Import of Goods
Pt.III
Details of tax paid as declared in returns filed during the financial year
9
Description
Total tax payable
Paid
1
2
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
Pt.IV
Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier
Description
Turnover
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
10
Supplies / tax (outward) declared through Amend

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x
Cess
1
2
3
4
5
A
Credit reversed on opting in the composition scheme (-)
B
Credit availed on opting out of the composition scheme (+)
17
Late fee payable and paid
Description
Payable
Paid
1
2
3
A
Central Tax
B
State Tax
Verification:
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Place
Date
Signature
Name of Authorised Signatory
Designation / Status
Instructions: –
1. The details for the period between July 2017 to March 2018 shall be provided in this return.
2. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows :
Table No.
Instructions
5
Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for

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these details.
7B
Aggregate value of all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
7C
Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details.
8A
Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details.
8B
Aggregate value of all goods imported during the financial year shall be declared here.
4. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for ex

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claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims.
15E, 15F and 15G
Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here.
16A
Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these deta

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The Jharkhand Goods and Services Tax (Tenth Amendment) Rules, 2018.
S.O. No.76-49/2018-State Tax Dated:- 4-10-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT

Notification
4th October, 2018
Notification No. 49/2018-State Tax
S.O. No-76 Dated- 5th October, 2018 In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Jharkhand Goods and Services Tax (Tenth Amendment) Rules, 2018.
(2) They shall come into force from 13th September, 2018.
2. In the FORMS to the Jharkhand 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
Financial Year
2
GSTIN
3A
Legal N

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-)
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)

B
Value of Exempted, Nil Rated, Non-GST supplies, No-Supply turnov

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-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 applicable
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 Years
(-)
D
ITC availed as per audited financial statements or books of a

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otal 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 applicable
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. specify)
Verification:
I hereby solemnly affirm and declare that the information given herein above

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l 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 last financial year and was carried forward to the current financial year shall be declared here. In other

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

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.
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 turnover shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any.
7C
Value

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ual 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 amount payable in Table 9Q shall be specified here.
11
Any amount which is payable due to reasons specified under Table 6, 8 and 10 abov

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redit which was booked in earlier years but availed during Financial 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 (GSTR-9) 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 (Table-12E) availed in the Annual Return (GSTR-9) shall be specified here.
14
This Table is for reconciliation of ITC declared in the Annual Return (GSTR-9) against the expenses booked in the audited Annual Financial Statement or books of account. The various sub-heads specified

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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 account for the period beginning from ………..…to ending on ……., and
(c) the cash flow state

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llip;……………………….
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 ……………………and ** ……………………additional place of business with

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…………………………………………………………………………………
………………………………………
………………………………………
**(Signature and stamp/Seal of the Auditor)
Place: ……………
Name of the signatory …………………
Membership No………………
Date: ……………
Full address ………………………
II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up
by a person other than the person who had co

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;..…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 Jharkhand SGST Act, 2017 and the rules/notifications made/issued thereunder
*has not maintained the following accounts/records/documents as required by the Jharkhand SGST Act, 2017 and the rules/notifications made/issued thereunder:
1.
2.
3.
3. The documents required to be furnished under section 35 (5) of the SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the SGST Act is annexed herewith in Form No.GSTR-9C.
4. In *my/our opinion and to the best of *my/our information and according to examination of

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The Jharkhand Goods and Services Tax (Ninth Amendment) Rules, 2018.
S.O. No. 75-48/2018-State Tax Dated:- 4-10-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT

Notification
4th October, 2018
Notification No. 48/2018-State Tax
S.O. No-75 Dated- 5th October, 2018 In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Jharkhand Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Jharkhand Goods and Services Tax (Ninth Amendment) Rules, 2018.
(2) They shall come into force from 10th September, 2018.
2. In the Jhar

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Extend the furnish the period of details of outward supply of goods or services or both in FORM GSTR-1
S.O. No. 70-43/2018-State Tax Dated:- 4-10-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT

Notification
4th October, 2018
Notification No. 43/2018-State Tax
S.O. No.70 Dated- 4th October, 2018 In exercise of the powers conferred by section 148 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of –
(i) S.O. No. 132, dated 14th November, 2017 (State Tax) published in the Gazette of Jharkhand, Extraordinary; and
(ii) Notification No. 17/2018 – Central Tax dated 28th March, 2018 publis

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as mentioned below for furnishing the details of outward supply of goods or services or both.
2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Jharkhand Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
Sl. No.
Quarter for which details in FORM GSTR-1 are furnished
Time period for furnishing details in FORM GSTR-1
(1)
(2)
(3)
1
July – September, 2017
31st October, 2018
2
October – December, 2017
31st October, 2018
3
January – March, 2018
31st October, 2018
4
April – June, 2018
31st October, 2

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STR-1 to be filed for the quarters from July, 2017 to September, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – State Tax dated 21st August, 2018 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 58, dated the 21st August, 2018, shall be furnished electronically through the common portal, on or before the 31st day of December, 2018;
3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2017 to March, 2019 shall be subsequently notified in the Official Gazette.
[File.No Va Kar / GST / 03/ 2018]
By the order

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JAY CHEMICAL INDUSTRIES LIMITED Versus UNION OF INDIA
GST
2018 (10) TMI 348 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 4-10-2018
R/SPECIAL CIVIL APPLICATION NO. 10828 of 2018
GST
MR AKIL KURESHI AND MR B.N. KARIA, JJ.
For The Petitioner (s) : MR. VISHAL J DAVE (6515)
For The Petitioner (s) : NIPUN SINGHVI (9653) And MR ANKIT SHAH (6371)
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Learned counsel for the petitioners stated at the outset t

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COMMISSIONER, CGST AND CENTRAL EXCISE Versus DEEP CONSTRUCTION CO.
Central Excise
2018 (10) TMI 320 – GUJARAT HIGH COURT – 2019 (365) E.L.T. 37 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 4-10-2018
R/TAX APPEAL NO. 320 of 2018
Central Excise
MR AKIL KURESHI AND MR B.N. KARIA, JJ.
For The Petitioner(s) : MR ANKIT SHAH (6371)
For The Respondent(s) : NOTICE SERVED BY DS (5)
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. This appeal is filed by the department challenging the judgment of the Income Tax Appellate Tribunal dated 26.07.2017. Short ground raised by the Revenue in this appeal is that, the question paused before the Tribunal was penalty exceeding Rs. 50 lakhs. In terms of section 35D(3) of Central Exc

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hold that the penalty evaded to tax is required to be imposed on the assessee. The counsel for the appellant is thus correct in pointing out that the valuation of the penalty under dispute was more than Rs. 50 lakhs. Section 35D of the Central Excise Act, 1944, pertains to procedure of Appellate Tribunal. Subsection (3) of section 35D provides the President or any member of the Appellate Tribunal authorized in this behalf by the President may, sitting singly, dispose of any case which has been alloted to the Bench of which he is a member where( a)in any disputed case, other than a case where the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment is in issue or is

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Implementation of Tax Deduction at Source (TDS) under GST-reg.
F.No. 8/B/10(2)/HRD/EMC/2017 Dated:- 4-10-2018 Clarifications / Instructions / Orders
GST
Government of India
Ministry of Finance, Department of Revenue
Directorate General of Human Resources Development
Indirect Taxes & Customs
IRCON Building, West Wing, Ground Floor,
Plot No. C-4, District Centre, Saket,
New Delhi-110017
F.No. 8/B/10(2)/HRD/EMC/2017
Dated: .4.10.2018
To
All Budgetary Authorities under CBIC
Sir/Madam,
Subject: Implementation of Tax Deduction at Source (TDS) under GST-reg.
Please refer to this office letter of even no. dated 27.09.2018 (alongwith prescribed Performa) seeking report on number of DDOs registered under GSTIN registration under

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ST, Chennai
PCCGST, Delhi
CCGST, Guwahati
CCGST, Hyderabad
10 CCGST, Jaipur
PCCGST, Kolkata
GST
Reports
Satus
Remarks
Received
Received
Received
Received
12 PCCGST, Lucknow
Received
CCGST, Meerut
14 PCCGST, Mumbai
15 CCGST, Nagpur
16 CCGST, Panchkula
CCGST, Pune
CCGST, Ranchi
19 CCGST, Thiruvananthapuram
20 CCGST, Vadodara
-ས ད ༠༠-༧༠-ཌ ཋ ཋ1༅ ཋ ཋབསྡུ ཀྶ རྨམྨཾ ནི སོ སོ&ནིངྐ་ཆཋནི མ ནི
CCGST, Visakhapatnam
22 DG, Goods & Services Tax, Delhi
23 DG, Tax Payer Service
Pr.CCA (Central Excise), Delhi
DG,

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GST Overhaul: Streamlined Processes and Compliance Updates Aim to Boost Economy and Simplify Tax Structure Nationwide.
News
GST
GST – CONCEPT & STATUS (Updated as on 01st October 2018)

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Factory Construction for Indian Railways Subsidiary Classified as Works Contract; 9% GST Rate Applies.
Case-Laws
GST
Construction Services – Construction of factory for Madhepura Electric Locomotive Pvt. Ltd. which subsidiary of Indian Railways – The nature of activity undertaking by the applicant is Works Contract – However, the work completed by the applicant company cannot be held to be Resale/supply to railway company – the rate of GST applicable will be at 9%.
TMI Updates – Hig

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Availed IGST Credit One Month prior
Query (Issue) Started By: – Bhavana Phulsundar Dated:- 3-10-2018 Last Reply Date:- 5-10-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Sir
We paid IGST on Import. Ideally i should claim IGST as input in a month of bill of Entry i e Oct 17. I Wrongly claim it in the month of Sept 17. I filed return Till Sept 17. Oct Return is still to be submitted. What remedy is available for. Should i adjust it in next month Credit (Claim that much less cre

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GST ON AIR/OCEAN EXPORTS FREIGHT
Query (Issue) Started By: – CS.RAJESH AUDITHYAN Dated:- 3-10-2018 Last Reply Date:- 5-10-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear sirs
as per GST notification 14/2018 there was NIL GST on air/ocean Exports freight till 30.09.18 what is the status after 01.10.18 ? still NIL GST or any amendment took place ? kindly update if possible with relevant notfn. number / dt pl
With rgds
Rajesh A
Reply By Yash Jain:
The Reply:
Dear Sir,
T

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TDS under GST
Query (Issue) Started By: – Durga Prasad Dated:- 3-10-2018 Last Reply Date:- 5-10-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir,
Please Explain TDS Applicability for the Following Queries
1. Advance Amount Which is paid prior to 1 Oct for a Contract pertaining to on or after 1 Oct
2. Amount paid by way of Book Adjustments
3. If Out of Consideration say 10 Lakhs 9 Lakhs was received before 1 oct and balance was received on or after 1 Oct. Whether TDS shall be deducted on the 1 Lakh if Yes, then why we are deducting the TDS though it doesn't exceed threshold limit.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
TDS under GST is to be done by only Government authorities. Whether you are comi

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