Shri Syed Ahamed, Shri Khali Alaudeen, Smt. K. Fathima, Kum. S.A. Zainab, Co-owners, LKS Building, Trichy Versus Commissioner of GST & Central Excise Trichy

Shri Syed Ahamed, Shri Khali Alaudeen, Smt. K. Fathima, Kum. S.A. Zainab, Co-owners, LKS Building, Trichy Versus Commissioner of GST & Central Excise Trichy
Service Tax
2018 (10) TMI 400 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 25-9-2018
ST/42605/2014 – 42477/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
For the Appellants : Shri G. Sivakumar, Consultant
For the Respondent : Shri K. Veerabhadra Reddy, ADC (AR)
ORDER
PER BENCH
Brief facts are that the four appellants are equal co-owners of property which was rented out. They received rental income from the property and each co-owner received the rental income and TDS was deducted separately for each co-owner for income tax purposes. Department was of the view that since co-owners have an undivided share in the property, all the co-owners have to be treated as an association of person and the rental income has to be combined together. When

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scale exemption limit. He gave the break-up of all the four appellants which is as under:-
Year
Value of rent as per SCN
Share of each co-owner
Threshold exemption under SSI Notification during the relevant period
1
2
3
4
 
 
2 /4
 
2007 – 08
15,93,499
3,98,375
8,00,000
2008 – 09
21,94,929
5,48,732
10,00,000
2009 – 10
24,25,908
6,06,477
10,00,000
2010 – 11
27,04,404
6,76,101
10,00,000
2011 – 12
29,30,244
7,32,561
10,00,000
3. He thus contended that the department cannot consider all the four co-owners as an association of person so as to demand service tax by combining the rent by each co-owners. He submitted that the issue is decided in favour of the assessees in the following cases:-
a. Anita Singh & Ors. Vs. CGST, CC & CE, Dehradun – 2018 (6) TMI 810 – CESTAT, New Delhi.
b. Sh. Jasdeep Singh & Ors. Vs. Commissioner of Central Excise, Jalandhar – 201 (5) TMI 895 – CESTAT, Chandigarh
4. The ld. AR Shri K. Veerabhadra Reddy supporte

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rs in the property against the total area owned and leased observed that the entire immovable property is given on lease, and there is no specific area that has been allotted to individual owner; thus since each of the co-owners not holding absolute ownership of any identifiable part in the property, hence not entitled to the benefit of said Notification. Further, the co-owners had only undivided interest in whole of the property and no divided interest in separate parts; accordingly, each coowner cannot lease their share of the property independently to the lessee, hence the services of renting of their property since indivisible in nature and hence to be considered as single service. The ld. AR further submitted that the assessment under the Income Tax separately has no effect on Service Tax matters in which the service of renting of property is indivisible and the Appellants are liable to pay Service Tax on the gross value realised in providing the service.
xxxx xxxx xxxx xxxx xxx

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Revenue that all the coowners providing the service of renting of immovable property be considered as an association of persons and the Service Tax on the total rent be collected from one of the co-owners. Another argument of the Revenue is that since the property is indivisible and not earmarked against each of the co-owners, hence the Service Tax is leviable on the total rent received against the said property without apportioning against each of the co-owners in proportion to their share. We find fallacy in the said argument of the Revenue. Conceptually Service Tax is levied on the service provided, which is an intangible thing and hence it is not necessary to be identified with physical demarcation of the immovable property given on rent against individual coowners.
Once the value of service provided by a service provider is ascertainable Service Tax is accordingly charged. This Tribunal in similar facts and circumstances in the cases of Deoram Vishrambhai Patel, Anil Saini & Oth

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Tax Deduction at source as per Section 51 of Goa Goods and Services Tax Act, 2017 and Section 51 of the Central Goods and Services Tax Act, 2017 and procedure / guidelines to be followed by Drawing and Disbursing Officers (DDO's) / Government De

Tax Deduction at source as per Section 51 of Goa Goods and Services Tax Act, 2017 and Section 51 of the Central Goods and Services Tax Act, 2017 and procedure / guidelines to be followed by Drawing and Disbursing Officers (DDO's) / Government Departments or Government Agencies / Local authorities etc. of the State Government.
8/1/2017-Fin (R&C) Dated:- 25-9-2018 Goa SGST
GST – States
Government of Goa
Department of Finance (Revenue & Control)
Secretariat, Porvorim,
Bardez – Goa – 403521.
No. 8/1/2017-Fin (R&C)
Dated:- 25/09/2018
Read: Circular No. 8/1/2017-Fin(R&C) dated 25/07/2017.
CIRCULAR
Sub:-Tax Deduction at source as per Section 51 of Goa Goods and Services Tax Act, 2017 and Section 51 of the Central Goods and Service

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T Act, 2017, and also, section 51 of the CGST Act, 2017, had not been brought into force and thus, the said levy of TDS had not been implemented till date.
2. Pursuant to the decision taken by the GST Council, the Central Government vide Notification No. 50/2018-Central Tax dated 13/09/2018 (published in The Gazette of India : Extraordinary, Part II – Section 3 (i) dated 13/09/2018) has notified 01/ 10/2018 as the date on which section 51 of the CGST Act, 2017, shall come into force. Likewise, the State Government, vide Notification No. 38/1/2017/Fin(R&C)(72) dated 21/09/2018 (published in the Official Gazette, Extraordinary No. 2, Series I No. 25, dated 21/09/2018) has notified 01/10/2018 as the date on which the provisions of section 51

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M/s Parvatiya Plywood Pvt. Ltd. Versus CGST, CC & CE, Dehradun

M/s Parvatiya Plywood Pvt. Ltd. Versus CGST, CC & CE, Dehradun
Central Excise
2018 (10) TMI 211 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 25-9-2018
E/COD/50910/2018 in Appeal No. E/52536/2018-DB – Misc. Order No. 50686/2018
Central Excise
Mr. Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical)
For the Appellant : None
For the Respondent : Shri S.K. Bansal, D.R.
ORDER
PER ANIL CHOUDHARY :
The appellant has filed the present appeal for condonation of 23 days delay. The appellant is absent on call. Heard the ld. AR for Revenue and perused the record. In the condonation application, it is stated that the appellant had received the impugned order on 5th April, 2018 and accordingly the

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Prescription of Certain Procedure for Obtaining GSTIN by Certain Tax Payers.

Prescription of Certain Procedure for Obtaining GSTIN by Certain Tax Payers.
KA.NI.-2-1884/XI-9(47)/17 Dated:- 25-9-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2
NOTIFICATION
NO.KA.NI.-2-1884/XI-9(47)/17-U.P. Act-1-2017,
Lucknow : Dated : September 25, 2018
In exercise of the powers conferred by section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no I of 2017), on the recommendations of the Council, the Governor, hereby specifies the persons who did not file the complete FORM GST REG-26 of the Uttar Pradesh Goods and Services Tax Rules, 2017 but received only a Provisional Identification Number (PID) (

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GST REG-26
Yes/No
5.
Contact details of the tax payer
5a.
Email id
5b.
Mobile
6.
Reason for not migrating in the system
7.
Jurisdiction of Officer who is sending the request
(ii) On receipt of an e-mail from the Goods and Services Tax Network (GSTN), such taxpayers should apply for registration by logging onto htlps://www.gst.gov.in/) in the "Services" tab and filling up the application in FORM GST REG-01 of the Uttar Pradesh Goods and Services Tax Rules, 2017.
(iii) After due approval of the application by the proper officer, such taxpayers will receive an email from (GSTN mentioning the Application Reference Number (ARN), a new GSTIN and a new access token.
(iv) Upon receipt, such taxpayers are required to furnis

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Guidelines for Deductions and Deposits of TDS by the DDO under GST.

Guidelines for Deductions and Deposits of TDS by the DDO under GST.
FIN-CT1-TAX-0045-2017/30797/F Dated:- 25-9-2018 Orissa SGST
GST – States
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
Memo No.FIN-CT1-TAX-0045-2017/30797/F,
Dated 25.09.2018
To,
All Departments of Government,
All Heads of Department
Sub: Guidelines for Deductions and Deposits of TDS by the DDO under GST.
Section 51 of the Odisha GST Act 2017 provides for deduction of tax by the Government Agencies (Deductor) or any other person to be notified in this regard, from the payment made or credited to the supplier (Deductee) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees. The amount deducted as tax under this section shall be paid to the Government by deductor within ten days after the end of the month in which such deduction is made along with a return in FORM GSTR-7 giving the details of deductions and deductees. Fur

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uired to do TDS and thus are required to get them registered as Tax Deductors under Section 24 (vi) of the said Act:
(i) Central and State Government Departments / Establishments (e.g. Departments ,Heads of Departments, Collectorates, other sub-ordinate / field offices etc.)
(ii) Local Authority (e.g. Municipalities, Panchayati Raj Institutions etc.)
(iii) Government Agencies (e.g. DRDA, ITDA etc.)
(iv) An Authority / Board / Any other Body set up by an Act of Parliament / State Legislature or established by any Government with fifty-one percent or more participation by way of equity or control to carry out any function
(v) Society established by Central Government or State Government or a Local Authority under Societies Registration Act, 1860 (21 of 1860)
(vi) Public Sector Undertakings (Central and State) (e.g. OMC, OPGC etc.)
Registration:
5. For Registration as Tax Deductor, the following are required:
(i) TAN / PAN of the entity
(ii) Proof of Address of the place of the

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pproved, the DDO (or Authorised Signatory) will receive the GST Number in the given email ID along with the initial password.
7. The Tax Deductor is required to deduct TDS amount from the payment to be made to the Supplier Deductee at the rate of 2% (i.e. 1% Odisha GST + 1% Central GST in case of IntraState Supply and 2% IGST in case of Inter-State Supply). Once such deduction is made by the Tax Deductor, the TDS amount is required to be deposited by the Tax Deductor in the (Government account (OGST / CGST / IGST, as the case may be) within 10 days from the end of the month in which the deduction is made.
8. There are various kinds of office establishments relating to the frequency of deduction of TDS and the modalities for disbursement of payments to deductees / suppliers.
a) Government entities drawing and disbursing by raising bills through the Treasury using IFMS, where the number of TDS deduction cases are not very high (e.g. Departments / Heads of Departments / Subordinate off

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contain
(a) Total amount,
(b) net amount payable to the Contractor/Supplier/Vendor and
(c) TDS amount of GST.
(ii) The DDO shall login into the GST Portal and generate the CPIN (Challan). In the challan he shall have to fill in the desired amount of payment against one/many Major Head(s) (OGST/CGST/IGST) and the relevant component (e.g. Tax / Interest / Penalty / Fees, as the case may be) under each of the Major Head.
(iii) While generating the cha) Ian. the DDO will have to select mode of payment as NEFT and select “Reserve Bank of India PAD” as the remitting Bank.
(iv) In the Bill to be prepared in IFMS by the DDO, it may clearly be indicated:
a. the net amount payable to the Supplier / Deductee; and
b. 2% as TDS Odisha GST + Central GST or 2% IGST) will be specified.
c. Deduction ofTDS should not be in fraction of rupees and the calculated value should be next higher rupee.
(v) At the time of submission of bill, the DDO will enter the beneficiary account details of t

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beneficiary in the “Beneficiary Master” and select the same in beneficiary list of that particular bill using DDO Interface in
(viii) Upon successful payment, a CIN will be generated by the RBI and will be shared electronically with the GST Portal. This will get credited in the Electronic Cash Ledger of the concerned DDO / Tax Deductor in the GST Portal. This can be viewed and the details of CIN can be noted by the DDO anytime on GST portal using his Login credentials.
(ix) The DDO should maintain a Register as per proforma given in Annexure 'A' to keep record of all T DS deductions made by him during the month. This Record will be helpful at the time of filing Monthly Return (FORM GSTR-7) by the DIDO. The DDO may also make use of the offline utility available on the GST Portal this purpose.
(x) The DDO shall generate T DS Certificate through the GST Portal in FORM GSTR-7A after filing of Monthly Return.
b) Deduction and Deposit process for FA & CAOs / Public Works & Forest divisio

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s of Forest Divisions and P.L. Administrators, who are preparing the bill manually, will use IFMS for remittance of TDS.
(iv) In the Bill, it will be specified
(a) the net amount payable to the Suppliers / Deductee; and
(b) 2% as TDS (1% Odisha GST+1% Central GST or 2% IGST)
(c) Deduction of TDS should not be in fraction of rupees and the calculated value should be next higher rupees.
(v) The TDS amount shall be mentioned in the Bill for booking in the Suspense Heads as below:
* 8658 – Suspense-00-101-PAO Suspense-9161 -Odisha Goods and Services Tax (OGST)-91196-Adjustment of PAO Suspense
* 8658 – Suspense-00-101-PAO Suspense-9162-Central Goods and Services Tax (CGST)-91196-Adjustlnent of PAO Suspense
* 8658 Suspense-00-101-PAO Suspense-9163-lntegrated Goods and Services Tax (IGST)-91196-Adjustnnent of PAO Suspense
(vi) The DDO will be required to maintain the Record of the TDS so being booked under the Suspense Head so that at the time of preparing the CPIN for making p

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ense Head operated against that particular DDO after exercising necessary checks.
(xi) For remittance of TDS using IFMS, 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. details of remittance Bank i.e. RBI and IFSC code will be auto-populated into the challan created from GST Portal.
(xii) IFMS Odisha has also been customized to facilitate remittance of GST deducted from the Bill. From the DDO Interface of IFMS, he/she will select GST TDS from the list of “Beneficiary Type” available in the Beneficiary Master. This will enable IFMS to auto populate the IFS Code of RBI for facilitating NEFT of TDS to GST Account.
(xiii) Subsequently, DDO will enter the CPIN Number generated from the GST Portal in respect of the TDS particular of the Bill in the space provided recording the Bank account details of the beneficiary in the “Beneficiary Maste

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takings, Local Authorities & other organizations of State Government using Bank account for payment:
For payment process of Tax Deduction at Source under GST by the Agencies, Board, Societies, State Public Sector Undertakings, Local Authorities & other organizations of State Government using Bank account, 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
Option I – Individual Bill-wise Deduction and its Deposit by the DDO
09. In this option, the DDO will have to deduct as well as deposit the GST TDS for each bill individually by generating a CPIN (Challan) and mentioning it in the Bill itself.
10. 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 (a) Total amount, (b) net amount payable to the Cont

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generate the challan with the NEFT / RTGS mandate form. The challan along with the mandate form will have to be submitted at the remitting bank for transfer of the TDS amount to RBI, as in case of normal GST payment.
(vi) In case of the OTC mode, the DDO will have to issue cheque in favour of one of the 25 authorized Banks. The Cheque may then be deposited along with the challan with any of branch of the authorized Bank so selected by the DDO.
(vii) Upon successful payment, a CIN will be generated by the Authorized Bank and will be shared electronically with the GST Portal. This will get credited in the electronic Cash Ledger of the concerned DDO in the GST Portal. This can be viewed and the details of CIN can be noted by the anytime on GST portal using his Login credentials.
(viii) The DDO should maintain a Register as per proforma given in Annexure 'A' to keep record of all TDS deductions made by him during the month. This Record will be helpful at the time of filing Mont

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and
b. 2% as TDS (1% Odisha GST + 1% Central GST or 2% IGST)
c. Deduction of TDS should not be in fraction of rupees and the calculated value should be next higher rupee.
(iii) The DDO will be required to maintain the Record of the TDS so being booked under the Suspense account so that at the time of preparing the CPIN for making payment on weekly / monthly or any other periodic basis, the total amount could be easily worked out.
(iv) At any periodic interval, when DDO needs to deposit the TDS amount, he will prepare the CPIN by logging into the GST Portal for the amount (already booked under the Suspense account).
(v) 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.
(vi) 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 ref

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be shared electronically with the GST Portal. This will get credited in the electronic Cash Ledger of the concerned DDO in the GST Portal. This can be viewed and the details of CIN can be noted by the DDO anytime on GST portal using his Login credentials.
(xi) The DDO should maintain a Register as per proforma given in Annexure 'A' to keep record of all TDS deductions made by him during the month. This Record will be helpful at the time of filing Monthly Return (FORM GSTR-7) by the DDO.
(xii) The DDO may also make use of the offline utility available on the GST Portal for this purpose.
Monthly Return to be filed by DDOs / Tax Deductors:
13. Once the Tax Deductor makes the deposit of the TDS amount to respective government account successfully, the same would be updated in the Electronic Cash Ledger of the Tax Deductor as credit entry(s). This will be required to set off the liability created by filing the TDS return by the Tax Deductor. It is suggested that in order to be

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The Mizoram Goods and Services Tax (Tenth Amendment) Rules, 2018.

The Mizoram Goods and Services Tax (Tenth Amendment) Rules, 2018.
49/2018-State Tax Dated:- 25-9-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1(i)/2018-TAX/Pt
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
….
NOTIFICATION
No. 49/2018-State Tax
Dated Aizawl the 25th Sept., 2018
In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Mizoram Goods and Services Tax (Tenth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the FORMS to the Mizoram 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

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inancial Year
(-)
I
Un-adjusted 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

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
<>
Reason 2
<>
Reason 3
<>
7
Reconciliation of Taxable Turnover
A
Annual turnover after adjustments (from 5P above)

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

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econciled payment of amount
PT 1
10
Reasons for un-reconciled payment of amount
A
B
C
Reason 1
<>
Reason 2
<>
Reason 3
<>
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.IV
Reconciliation of Input Tax Credit (ITC)
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 account

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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
<>
B
C
Reason 2
<>
Reason 3
<>
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 is true and correct to t

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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 words, when GST is pa

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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 MGST Act shall be declared here.
5K
Aggregate value of all goods supplied by SEZs to DTA units for which the DTA units have filed bill of entry shal

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between the turnover reported in the Annual Return (GSTR-9) 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 of zero rated supplie

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ed 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 (GSTR-9) shall be declared here. It should also contain any differential tax paid on Table 10 or 11 of the Annual Return (GSTR 9).
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 above shall be declared h

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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 (Table12E) 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 under this table are gene

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nover 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-9-C) 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 statement for the period begi

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lip;……………….
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 within the State.
4. The doc

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hellip;………………………………………………………………………
………………………………………
………………………………………
**(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 conducted the audit of the a

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…….,
(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/MGST Act, 2017 and the rules/notifications made/issued thereunder
*has not maintained the following accounts/records/documents as required by the IGST/CGST/MGST 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 MGST Act and Reconciliation Statement required to be furnished under section 44(2) of the MGST 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 books of account includ

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Seeks to bring section 51 of the MGST Act (provisions related to TDS) into force w.e.f 01.10.2018.

Seeks to bring section 51 of the MGST Act (provisions related to TDS) into force w.e.f 01.10.2018.
50/2018-State Tax Dated:- 25-9-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1(ii)/2018-TAX/Pt
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
….
N O T I F I C A T I O N
No.50/2018-State Tax
Dated Aizawl the 25th Sept., 2018
In exercise of the powers conferred by sub-section (3) of section 1 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) and in supercession of the notification of the Government of Mizoram No.J.21011/1/2017-TAX/Vol-I/Pt(ii), dated the 3rd October, 2017, except as respects things done or omitted to be done before such supersession, the Governor of Mizoram hereby appoints

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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

Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018
51/2018-State Tax Dated:- 25-9-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1(iii)/2018-TAX/Pt
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
….
N O T I F I C A T I O N
No.51/2018-State Tax
Dated Aizawl the 25th Sept., 2018
In exercise of the powers conferred by sub-section (3) of section 1 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (he

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Corrigendum to Circular No. 11/2017-GST issued vide No. CT/GST-15/2017/47 dated 22nd December 2017.

Corrigendum to Circular No. 11/2017-GST issued vide No. CT/GST-15/2017/47 dated 22nd December 2017.
CT/GST-15/2017/191 Dated:- 25-9-2018 Assam SGST
GST – States
GOVERNMENT OF ASSAM
OFFICE OF THE COMMISSIONER OF TAXES, ASSAM
KAR BHAWAN, DISPUR, GUWAHATI-6
CORRIGENDUM TO CIRCULAR No. 11/2017-GST
Dated Dispur the 25 September, 2018.
Subject : Corrigendum to Circular No. 11/2017-GST issued vide No. CT/GST-15/2017/47 dated 22nd December 2017- reg.
No. CT/GST-15/2017/191.- Paragraph 4 o

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Amendment in the Andhra Pradesh Goods and Services Tax Rules, 2017 issued in G.O.Ms.No.256, Revenue (CT-II) Department dated. 29th June, 2017.

Amendment in the Andhra Pradesh Goods and Services Tax Rules, 2017 issued in G.O.Ms.No.256, Revenue (CT-II) Department dated. 29th June, 2017.
G.O.Ms.No. 484 Dated:- 25-9-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
NOTIFICATIONS BY GOVERNMENT
REVENUE DEPARTMENT
(COMMERCIAL TAXES-II)
[G.O.Ms.No.484, Revenue (Commercial Taxes-II) 25th September, 2018.]
NOTIFICATION
In exercise of the powers conferred by Section 164 of the Andhra Pradesh Goods a

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Waiver of Late Fee Paid Under Section 47 in FORM GSTR-3B, FORM GSTR-4, FORM GSTR-6

Waiver of Late Fee Paid Under Section 47 in FORM GSTR-3B, FORM GSTR-4, FORM GSTR-6
G.O.Ms.No. 487 Dated:- 25-9-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
NOTIFICATIONS BY GOVERNMENT
REVENUE DEPARTMENT
(COMMERCIAL TAXES-II)
[G.O.Ms.No.487, Revenue (Commercial Taxes-II) 25th September, 2018.]
NOTIFICATION
In exercise of the powers conferred by Section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government, on the recommendations of the Goods and Services Tax Council, hereby waive the late fee paid under section 47 of the said Act, by the following classes of taxpayers:-
(i) the registered persons whose return in FORM GSTR-3B of the Andhra Pradesh G

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The Andhra Pradesh Goods and Services Tax (Twenty Second Amendment) Rules, 2018.

The Andhra Pradesh Goods and Services Tax (Twenty Second Amendment) Rules, 2018.
G.O.Ms.No. 488 Dated:- 25-9-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
NOTIFICATIONS BY GOVERNMENT
REVENUE DEPARTMENT
(COMMERCIAL TAXES-II)
[G.O.Ms.No.488, Revenue (Commercial Taxes-II) 25th September, 2018.]
NOTIFICATION
In exercise of the powers conferred by Section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the State Government, on recommendation of the Goods and Services Tax Council, do hereby make the following rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Andhra Pradesh Goods and Services Tax (Twenty Second Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect on and from 04th September, 2018.
AMENDMNETS
1. In the Andhra Pradesh Goods and Services Tax Rules, 2017, (

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.
3. In the said rules, in rule 55, in sub-rule (5), after the words “completely knocked down condition”, the words “or in batches or lots” shall be inserted.
4. 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.'.
5. In the said rules, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:-
“(10) The persons claiming refund of in

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es, in rule 138A, in sub-rule (1), after the first 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.”.
7. 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 above referred show cause notice was issued

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on 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 received back from job worker other than the jo

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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 therefrom.
Signature
Name of Authorised
Place
Signatory ………
Date
Designation/
Status………&he

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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 declared through Amendments (+)
K
Sup

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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 Utilization (6O – 7I)
8
Other ITC related inf

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her
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
10
Description
Taxable Value
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
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 Refund Rejected
D
Total Refund Pendi

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ormation 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
Aggregate value of supplies made

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ls.
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 import of services. Table 3.1(d) o

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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 for filling up these details.
5J &

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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
Aggregate value of input tax credit

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H
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 and7H
Details of input tax credit reversed due to ineligibility or reversals required under rules 37

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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 for the current financial year shall b

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red 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 and pending for processing shall be

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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 CGST 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 used for fil

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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

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tegrated Tax
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.
Signature
Name of Authorised Signatory
Designation / Status
Date
Place
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

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for filling up 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 financi

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of all the refund 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 fi

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The Andhra Pradesh Goods and Services Tax (Twenty Fourth Amendment) Rules, 2018.

The Andhra Pradesh Goods and Services Tax (Twenty Fourth Amendment) Rules, 2018.
G.O.Ms.No. 490 Dated:- 25-9-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
NOTIFICATIONS BY GOVERNMENT
REVENUE DEPARTMENT
(COMMERCIAL TAXES-II)
[G.O.Ms.No. 490, Revenue (Commercial Taxes-II) 25th September, 2018.]
NOTIFICATION
In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Governor of Andhra Pradesh, hereby makes the following rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, issued in G.O.Ms.No. 227, Revenue (CT-II) Department dated 22-06-2017 as subsequently amended.
(1) These rules may be called the Andhra Pradesh Goods and Services Tax (Twenty Fourth Amendment) Rules, 2018.
(2) They shall be deemed to have come into force on 13th September, 2018.
AMENDMENTS
2. In the FORMS to the Andhra Pradesh Goods and Services Tax Rules, 2017, after FORM GST

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ited 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 turnover after adjustments as above

Q
Turnover as declared in Annual Return (GSTR-9)
R
Un-Reconciled turnover (Q – P)
AT1
6
Reasons for Un – Reconciled difference in Annual Gross Turnover
A
Reason 1
<>
B
Reason 2
<>
C
Reason 3
<>
7
Reconciliatio

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ount to be paid as per tables above




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
Reason 1
<>
B
Reason 2
<>
C
Reason 3
<>
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.IV
Reconciliation of Input Tax Credit (ITC)
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

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iscellaneous expenses
O
Capital goods
P
Any other expense 1
Q
Any other expense 2
R
Total amount of eligible ITC availed
<>
S
ITC claimed in Annual Return (GSTR-9)
T
Un-reconciled ITC
ITC 2
15
Reasons for un – reconciled difference in ITC
A
Reason 1
<>
B
Reason 2
<>
C
Reason 3
<>
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)
Verifica

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art 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 last financial year

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he 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 APGST Act shall be declared here.
5K

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dited Annual Financial Statement due to foreign exchange fluctuations shall be declared here.
5O
Any difference between the turnover reported in the Annual Return (GSTR-9) 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 her

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onciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR-9). 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 (GSTR-9) shall be declared here. It should also contain any differential tax paid on Table 10 or 11 of the Annual Return (GSTR-9).
10
Reasons for non-reconciliation between payable / liability declared in Table 9P above and the amount payable in Table 9Q shall be specif

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nciliation statement is being filed for shall be declared here. This shall include transitional credit 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 (Table12E) 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

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he 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 account for the period beginning fro

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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 *

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hellip;…………………………
(c) ……………………………………………………………………………………
………………………………………
………………………………………
**(Signature and stamp/Seal of the Auditor)
Place: ……………
Name of the signatory …………………
membership No………………
Date: ……………
Full address ………………………
II. Certification in cases where

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t 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/APGST Act, 2017 and the rules/notifications made/issued there under
*has not maintained the following accounts/records/documents as required by the IGST/CGST APGST GST Act, 2017 and the rules/notifications made/issued there under:
1.
2.
3.
3. The documents required to be furnished under section 35 (5) of the APGST Act and Reconciliation Statement required to be furnished under section 44(2) of the APGST Act is annexed herewith i

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The Andhra Pradesh Goods and Services Tax (Twenty Third Amendment) Rules, 2018.

The Andhra Pradesh Goods and Services Tax (Twenty Third Amendment) Rules, 2018.
G.O.Ms.No. 489 Dated:- 25-9-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
NOTIFICATIONS BY GOVERNMENT
REVENUE DEPARTMENT
(COMMERCIAL TAXES-II)
[G.O.Ms.No. 489, Revenue (Commercial Taxes-II) 25th September, 2018.]
NOTIFICATION
In exercise of the powers conferred by Section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government of Andhra Pradesh hereby make the following amendments the Andhra Pradesh Goods and Services Tax Rules, 2017, issued in G.O.Ms.No.227, Revenue (CT-II) Department Dated : 22-06-2017 as subsequently amended.
(1) These rules may be called the Andhra P

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Miss Neeru Varshney and Director General Anti-Profiteering, Indirect Taxes & Customs, Versus M/s. Lifestyle International Pvt. Ltd.,

Miss Neeru Varshney and Director General Anti-Profiteering, Indirect Taxes & Customs, Versus M/s. Lifestyle International Pvt. Ltd.,
GST
2018 (9) TMI 1640 – NATIONAL ANTI-PROFITEERING AUTHORITY – 2018 (19) G. S. T. L. 92 (N. A. P. A.)
NATIONAL ANTI-PROFITEERING AUTHORITY – NAPA
Dated:- 25-9-2018
08/2018
GST
SH. B. N. SHARMA, CHAIRMAN, SH. J.C. CHAUHAN, TECHNICAL MEMBER, AND MS. R. BHAGYADEVI, TECHNICAL MEMBER
Present:-
None for the Applicant No. 1.
Sh. Akshat Aggarwal Assistant Commissioner and Sh. Bhupender Goyal Assistant Director (Costs) for the Applicant No. 2.
Sh. Jagdish Solanki, AVP-Group Tax, Sayam Bandopadhyay, SVPAccounts and Taxation, Sh. Sparsh Bhargava, Advocate, Sh. Tarun Gulati, Advocate and Ms. Jayashree Parthasarathy, Consultant for the Respondent.
ORDER
1. This report dated 02.04.2018 has been received from the Applicant No. 2 i.e. Director General of Safeguards (DGSG), now re-designated as Director General of Anti-Profiteering (DGAP) under

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ding Committee on Anti-Profiteering and was referred to the DGAP, vide the minutes of it's meeting dated 29.11.2017 for detailed investigations under Rule 129 (1) of the CGST Rules, 2017.
3. The DGAP had called upon the Respondent to submit his reply on the allegation levelled by the Applicant No. 1 and also to suo moto determine the quantum of benefit which he had not passed on during the period between 15.11.2017 to 31.01.2018 on the product to its buyers. The Respondent was also requested to provide copy of the Balance Sheet, GST Returns and details of outward taxable supplies etc. by the DGAP.
4. The Respondent had submitted replies to the notice issued by the DGAP vide his communications dated 12.01.2018, 24.01.2018, 09.02.2018, 28.02.2018 and 12.03.2018. After examination of the replies submitted by the Respondent the DGAP has informed that the Respondent had contended that the label on the product showed Maximum Retail Price (MRP) of Rs. 550/- and the sale price of the product

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count of 11.66% on the MRP which was more than what he was required to pass on consequent to the reduction in the rate of tax w.e.f. 15.11.2017.
6. The DGAP has further intimated that after the investigation he had found that though the Respondent had no direct influence over the revision of MRP of external brands but still he was liable to revise his retail selling price as he had taken the benefit of Input Tax Credit (ITC) on the purchase of the product, therefore he was required to reduce the Retail Selling Price (RSP) to pass on the benefit of reduction in the rate of GST from 28% to 18% w.e.f. 15.11.2017 to his customers. It was also found by the DGAP that earlier the MRP of the product was Rs. 550/- which was revised to Rs. 575/- post 20.06.2017 and the RSP of the product was decided by the Respondent within the MRP which was printed on the back of the product.
7. The DGAP has further stated that the Respondent had sold 46 units of the product carrying MRP of Rs. 550/- during t

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rther maintained that on one unit of the product RSP of which was Rs. 500/- per unit, profiteering of Rs. 16/- per unit (Rs. 500 – Rs. 484) on that single unit was also made by the Respondent. He has also stated that 4 units the RSP of which was Rs. 488/- per unit, profiteering of Rs. 4/- per unit (Rs. 488 – Rs. 484) and profiteering of Rs. 16/- on total 4 units (Rs. 4×4=16) had been made by the Respondent which amounted to total profiteering of Rs. 811/- on all the 24 units (Rs. 779+ Rs. 16+ Rs. 16= Rs. 811).
8. The DGAP has further stated that the Respondent had sold 485 units of another shade of the product which were having MRP of Rs. 575/- per unit between 01.11.2017 to 14.11.2017, in which the basic price per unit was increased from Rs. 449/- to Rs. 487/- and as a result of which the retail selling price charged Inclusive of 18% GST had remained unchanged at Rs. 575/-. He has also claimed that if the reduction in the GST rate from 28% to 18% had been taken into consideration the

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r the interested parties (Applicants and the Respondent). The Applicant No. 1 did not appear inspite of service of the notice. The Applicant No. 2 was represented by Sh. Akshat Aggarwal, Assistant Commissioner and Sh. Bhupender Goyal, Assistant Director (Costs). The Respondent was represented by Sh. Jagdish Solanki, AVP-Group Tax, Sh. Sayan Bandopadhyay, SVP-Accounts and Taxation, Sh. Sparsh Bhargava, Advocate, Sh. Tarun Gulati, Advocate and Ms. Jayashree Parthasarathy, Consultant.
10. The Respondent has filed his first written submissions on 03.05.2018 in which he has stated that the minutes of the meeting of the Standing Committee held on 29.11.2017 showed that there were two complaints filed by the Applicant No. 1. He has also submitted that it was recorded by the Standing Committee that the complaint mentioned at Serial No. 1 of the Annexure attached to the minutes had only tax invoice attached with it and hence the complaint was returned on the ground that not enough information

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. He had therefore, sought a copy of the complaint on the basis of which the entire proceedings were initiated.
11. The Respondent has also filed further submissions on 18.05.2018 in which he has stated that Rule 126 of the CGST Rules, 2017 empowered the National Anti-Profiteering Authority to prescribe the methodology and procedure for determination whether any reduction in the rate of tax or benefit of ITC had been passed on by a registered person by way of commensurate reduction in the prices or not. He has also claimed that since no guidelines had been framed as prescribed under Rule 126 thus a registered person could not be held being non-compliant. He has further stated that in the absence of any prescribed methodology, a methodology which was reasonable and consistent with the objectives of the statutory provisions deserved to be accepted and since the Respondent had adopted a methodology that was reasonable and consistent with the objectives, the entire proceedings needed to b

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ord, “commensurate” which showed that the intent was to take the overall facts and circumstances into consideration, as otherwise the word “equivalent” would have been used to mandate exact measurement of benefit to be passed on. He has further argued that Article 19 (1) (g) of the Constitution granted him right to carry on trade or business and to fix prices and earn profits which could not be subjected to unreasonable restrictions under Section 171. He has also contended that there was no bar on considering the change in the rate / GST benefit accruing to a registered person as a whole where the registered person was engaged in supply of different goods / services and an individual product or service could not be isolated to determine compliance with the above provisions. He has further contended that the alleged benefits arising on an individual product could not be seen in isolation and the same were to be considered in terms of the regime introduced, the overall costs of GST imple

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plainant/recipient, product or dealer and hence, the extension of scope of investigation to panIndia registrations and sales of the product was without jurisdiction and not permitted under the law. He has further pleaded that in the event it was held that the term 'the recipient' did not refer to the complainant but the recipients of goods in general, it supported his claim that the reduction in prices generally and offering the same to the recipients of goods in general was in compliance with the above provisions. He has also claimed that he had sold the pre-GST and post-GST stock of the product at the average per unit price of Rs. 483/- and Rs. 523/- respectively which was lower than the price of Rs. 484/- and Rs. 530/- calculated by the DGAP and hence he had not profiteered. He has further claimed that he being a retailer operated on the basis of 'net realization' as the MRP on all the external brands was fixed by the brand owner and he was entitled to margin which was derived by wo

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be at Rs. 3,66,47,019 in which an amount of Rs. 1,98,46,438/- might not have been passed on to the individual buyers but an amount of Rs. 10,06,42,391/- had been passed on to the customers subsequently.
13. The Respondent has also claimed that the DGAP's findings in paras 14 to 17 of the Report were based on an erroneous presumption that the base price had been increased and hence the benefit of rate reduction had not been given which had no factual or legal basis as the DGAP had completely ignored the actual cost of goods and the net margin earned by the Respondent prior to the introduction of GST which alone could determine the so called base price. He has further claimed that as the Respondent was holding substantial pre-GST stock, it was necessary to compare the net margin earned by him prior to the introduction of GST and on the sales made after the reduction in the GST rate. He has also alleged that the Report did not take cognizance of the fact that the Respondent was incurrin

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– and not Rs. 550/- were charged from the Applicant No. 1, therefore, even if the MRP had been increased to Rs. 550/- the sale had been made only at the price of Rs. 525/- by the Respondent and hence he had suo moto passed on the GST benefit by lowering his RSP. He has further maintained that in Para 15 of the Report, it had been observed that as per the record which was uncontested by the Respondent he had sold 46 units of the product carrying MRP of Rs. 550/- during the period between 01.11.2017 to 14.11.2017 wherein the basic price per unit excluding GST was Rs. 410/- and the retail selling price charged inclusive of 28% GST was Rs. 525/- and therefore, the ideal price should have been Rs. 410/- + 18% GST i.e. Rs. 410/- +Rs. 74 =Rs. 484/-, however, the DGAP had ignored the sales made below Rs. 484/- arbitrarily but assessed profiteering of Rs. 811/- on the 24 units sold by the Respondent above the RSP of Rs. 484/-. He has also submitted that the methodology adopted by the DGAP was i

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hen at the net margin level he had made a lower margin and hence there was no question of profiteering. He has also contended that similar wrong presumptions had been made by the DGAP in Para 16 of the Report in respect of the product which was being sold at the MRP of Rs. 575/- which were completely wrong.
14. The Respondent has also stated that in Para 17 of the Report it had been observed that he had contended that the total no. of units of the product sold were 797 on which a total discount of 11.66% of the MRP which was more than what was required to be passed on as a result of reduction in rate of tax had been offered, however, from the details of outward taxable supplies submitted by him it had been observed by the DGAP that the total number of units sold during the period between 15.11.2017 to 31.01,2018 was 2604 out of which the Respondent had sold 370 units by increasing the basic price excluding GST. In reply to Para 17 the Respondent has claimed that he had only submitted

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was well settled that the Rules could only provide for procedural provisions and could not create substantive liabilities on their own in the absence of specific sanction under the provisions of the Act. He has also referred to Section 164 of the CGST Act, 2017 and stated that this Section only allowed Rules to be framed for carrying out the provisions of the Act. He has also argued that In the case of Kunj Behari Lal & Ors. v. State of H.P. 2000 (3) SCC 40 it was held that the legislature could not create any substantive rights or obligations or disabilities through general rule making powers unless the same was specifically contemplated by the provisions of the Act under which such powers were exercised. He has further argued that in the case of Petroleum and Natural Gas Regulatory Board v. Indraprastha Gas Limited & Ors. (2015) 9 SCC 209 it had been held that if on reading of the statute in entirety, a power did not flow, a delegated authority could not frame a regulation as that wo

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of the complaint was not available hence the Committee had returned the enclosures to the DGAP by recording that enough information had not been provided and the complainant was free to file fresh complaint with adequate evidence. The Committee has also informed that the second complaint mentioned at Sr. No. 30 of the proceedings filed by the above Applicant had her full name, email address, product label, bill and gist of the complaint alleging that she had bought one unit of the product from the Respondent for Rs. 525/-, the MRP of which was Rs. 550/- and the Respondent had not passed on the benefit of reduction of GST from 28% to 18% to her. The Committee has informed that since the complaint had all the details and it prima-facie appeared to be genuine it was forwarded to the DGAP for investigation.
16. Vide it's reply dated 19.06.2018 the DGAP has intimated that Form APAF-1 had not been prescribed when the complaint was filed by the above Applicant and hence there was no questio

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e RSP of Rs. 525/- Before 15.11.2017. The Respondent was selling this product at the basic price of Rs. 410/- and charging GST @ 28% and hence an amount of Rs. 525/- per unit was being charged by him. However, when the rate of GST was reduced to 18% w.e.f. 15.11.2017 the Respondent had increased the basic price to Rs. 445/- and charged 18% GST and hence he had continued to realise RSP of Rs. 525/- per unit which he was charging before 15.11.2017. Had the Respondent not increased the basic price of Rs. 410/- per unit; the RSP of the product would have been Rs. 484/- per unit including GST of 18%. There was no reason for the Respondent to increase the basic price exactly equal to the amount by which the rate of tax had been reduced. This change in the basic price was also done by him w.e.f. 15.11.2017 the day from which the rate of tax was reduced. Therefore, there is no doubt that the whole exercise of increasing the basic price was done by the Respondent with malafide intention of not

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Rs. 488/- on which profiteering of Rs. 16/- was realised and thus the Respondent had resorted to profiteering of Rs, 811/- on the sale of 24 units of the product.
18. Further, it is also apparent from the record that the Respondent had sold 485 units of another shade of the product which was having MRP of Rs. 575/- per unit during the period between 01.11.2017 to 14.11.2017, wherein the basic price per unit excluding GST of the product was Rs. 449/- and the RSP charged inclusive of 28% GST was Rs. 575/-. After the reduction in the GST rate from 28% to 18% w.e.f. 15.11.2017 and taking into consideration the basic price per unit excluding GST the ideal RSP inclusive of 18% GST would have been Rs. 530/- per unit. Although there was a reduction in the GST rate from 28% to 18%, the basic price per unit excluding GST was increased by the Respondent from Rs. 449/- to Rs. 487/- per unit so that the RSP inclusive of 18% GST had remained unchanged at Rs. 575/- per unit, resulting in profiteerin

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P. The name and address of the above Applicant and the nature of the complaint was also not mentioned and hence the Committee had rightly refused to take cognizance of this complaint and returned it to the DGAP for filing fresh complaint. However, in the second complaint mentioned at Sr. No. 30 of the minutes there was a written application with full name, email address, product label, invoice and gist of the allegation and hence this complaint was rightly considered by the Committee and sent to the DGAP for investigation. A copy of this complaint was also supplied to Sh. Sayan Bandhopadhyay representative of the Respondent on 06.01.2018 as is clear from the receipt issued by him and hence the allegation made by the Respondent that he was not supplied copy of the complaint on the basis of which the present proceedings had been launched is not correct. It is also apparent from the reply filed by the DGAP on 19.06.2018 that no APAF-1 form had been prescribed when the above Applicant had

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which has accrued as a result of tax reduction. The Respondent has not suggested any alternate reasonable and consistent methodology to pass on the benefit except for making far-fetched claims which cannot be accepted. Provisions of Section 171 are very clear which state that any reduction in the rate of tax or the benefit of ITC has to be passed on to the recipient which means that every citizen who is a recipient of supply of goods or services has to get the benefit and hence this benefit has to be calculated on each and every product. The Respondent has no discretion to provide benefit on certain class of products and deny the same in respect of the other products. Denial of benefit as per the convenience of the Respondent is not permissible as it is hit by the provisions of the above Section and hence he cannot argue that the benefit was not required to be passed on all the products as a consumer may buy a particular product and may not buy another. His claim that fixation of price

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trade or fix prices of the products being sold by him. The Respondent must remember that the Government has thought is appropriate in the public interest to reduce the rate of tax on the products being sold by him by sacrificing its own revenue and therefore, he is bound to pass on this benefit to his customers and by no stretch of imagination he can pocket this reduction to the detriment of the ordinary consumer.
21. The Respondent has also claimed that he was not supplied copy of the complaint and was also not heard by the DGAP however, both these claims are not borne out from the facts of the present proceedings and hence they cannot be accepted as the Respondent has been provided copy of the complaint and the DGAP has afforded him due opportunity of defending himself and hence the principle of audi alteram partum has not been violated. The Respondent has also objected to the pan India investigation against him. The objection raised by the Respondent in this behalf is frivolous as

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spondent has also submitted that his net realisation had decreased after coming in to force of the GST and he was suffering losses and hence working of the profiteered amount from the notional retail sale price was incorrect. However, this contention of the Respondent is not logical as he cannot be allowed to top up his margins from the amount of tax reduction which he is legally required to pass on to his customers. The Respondent has also claimed that his costs had increased by 16% during the year 2017-18 as compared to the year 2016-17 which had not been taken in to account by the DGAP. However, the Respondent had not increased his prices by 16% but has increased them exactly equal to the amount by which the tax had been reduced and that also on 15.11.2017 when the rate of tax was reduced from 28% to 18% and hence the claim made by the Respondent is hollow. The contention of the Respondent that he had sold the product below the ideal price calculated by the DGAP and had thus passed

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ovisions of Section 171 of the above Act. It is also established that the Respondent had issued incorrect invoices while selling the product to his customers as he had not correctly shown the basic price which he should have legally charged from them which is an offence under Section 122 (1) (i) of the CGST Act, 2017 and hence he is liable for imposition of penalty under the above Section. Rule 133 (3) (d) of the CGST Rules, 2017 also makes it clear that the penalty has to be imposed as per the provisions of the Act and since it is proposed to impose penalty under the Act there is no question of creating substantive liability under the Rules as there is specific sanction under the above Act to impose penalty. Similarly the CGST Act, 2017 also provides for imposition of interest under the Act and therefore, the same can be levied in the present proceedings. The Respondent cannot claim that since the amount of profiteering was miniscule no penalty should be imposed as each breach of the

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profiteering of Rs. 15,820/- deposited in the Consumer Welfare Fund of the Central and the Concerned State Govt. as per the provisions of Rule 133 (3) (c) of the CGST Rules, 2017 along with interest @ 18% till the amount is paid. Any amount ordered to be refunded or to be deposited shall be refunded or deposited within a period of 3 months by the Respondent from the date of receipt of this order failing which the same shall be recovered by the DGAP as per the provisions of the CGST Act, 2017 and shall be refunded or deposited as has been directed vide this order.
Notice may also be issued to the Respondent to show cause as to why penalty as per the provisions of Section 122 of the CGST Act, 2017 read with Rule 133 (3) (d) of the CGST Rules, should not be imposed upon him.
24. The Respondent has himself admitted in para 27 of his submissions dated 18.05.2018 that an amount of Rs. 1,98,46,438/- might not have been passed on to the individual buyers by him, therefore, the DGAP is direc

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Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6

Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6
SRO 430 Dated:- 25-9-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar
Notification
Srinagar, the 25th of September, 2018
SRO 430- In exercise of the powers conferred by section 128 of the Jammu & Kashmir Goods and Services Tax Act, 2017 (Act No.V of 2017), the Jammu & Kashmir Government, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, by the following classes of taxpayers:-
(i) the registered persons whose return in FORM GSTR-3B of the Jam

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Order regarding Designation of proper officers under various sections of TSGST Act, 2017

Order regarding Designation of proper officers under various sections of TSGST Act, 2017
F.IV-3(15)-TAX/2017/8632-45 Dated:- 25-9-2018 Tripura SGST
GST – States
NO.F.IV-3(15)-TAX/2017/8632-45
GOVERNMENT OF TRIPURA
OFFICE OF THE COMMISSIONER OF TAXES
P.N. COMPLEX, GURKHABASTI, AGARTALA
Dated, Agartala, the 25th September, 2018.
ORDER
In exercise of the power conferred by sub-section (1) of section 5 read with sub-section (91) of section 2 of the Tripura State Goods and Services Tax Act, 2017 and the rules made thereunder, the Chief Commissioner of State Tax, Tripura hereby assigns the proper officers referred to in different sections of the said Act mentioned in column (2) to the officers specified in column (3) of the Table b

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MAS Logistics Versus The Principal Commissioner of CT & C. Ex GST North Commissionerate Chennai

MAS Logistics Versus The Principal Commissioner of CT & C. Ex GST North Commissionerate Chennai
Service Tax
2018 (9) TMI 1519 – CESTAT CHENNAI – 2019 (21) G. S. T. L. 37 (Tri. – Chennai)
CESTAT CHENNAI – AT
Dated:- 25-9-2018
ST/42657/2017 – Final Order No. 42463/2018
Service Tax
Ms. SulekhaBeevi, C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
For the Appellant : Shri V. Ravindran, Advocate
For the Respondent : Shri R. Subramaniyan, AC (AR)
ORDER
PER BENCH
The brief facts of the case are that appellants have registered with the service tax department under the category of Clearing & Forwarding Agent and for GTA services. They rendered LogisticSupport service to the shipper namely M/s.Jinneng Energy Technologies Ltd., China (JETL, for short) and received consideration in convertible foreign exchange. While executing such service, they availed various input services for export of logistics services and hence filed a refund claim on 28.0

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authority who split the said services into two categories. One category relating to import and the other relating to export of service. Thus,the department denied the refund claim stating that the amount claimed as refund is incurred for import of goods. He submitted that the appellant had rendered specific logistics service in connection with the goods returned to the shipper. M/s.JETL (shipper) vide letter dt. 11.5.2016 informed the Commissioner of Customs, Tuticorin that they were in the process of executing purchase order of 21 containers of solar modules from M/s.Solar Edison Products, Singapore to the end consumer Sun Edison Solar Power India Pvt.Ltd., Chennai. The said containers arrived at Tuticorin port on 29.03.2016 but due to unforeseen business circumstances, the importer could not take delivery of the containers and therefore after negotiations, the shipper agreed to recall the goods and carry them back to China. The appellant had entered into agreement dt. 1.1.2015 with H

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ntermediary and has merely rendered the logistics service to the intermediary located outside India.
3. The Ld. A.R Shri R. Subramanian supported the findings in the impugned order. He submitted only when the Proper Officer gives permission to the appellant, the activity of the appellant can be regarded as 'export of services'. Therefore, the input services availed by the appellant prior to grant of such permission by the Customs officers cannot not be treated as input services relating to import of the goods. In the present case, the appellant was an intermediary for export of the goods and are therefore the credit availed on input services is not eligible for refund since the place of provision of service is within India.
4. Heard both sides. The main contention put forward by the department is that the appellant is an intermediary and therefore the place of provision of service is within India.The department has relied on Rule 9 of Place of Provision of Rules 2012, and held that s

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ntract between shipper (M/s. JETL) and the importer was frustrated and the goods were not taken delivery by the importer. Thus ownership still remained with shipper and he recalled the goods. Thus the goods were to be carried back to China. For this re-export/return of goods, various legal formalities and procedures are required to be complied. The goods had to be kept in CFS, under proper storage facility had to be presented for examination/verification of Customs department etc. The inputs services availed for doing such return of goods to China are services availed for exports of goods only.Therefore the rejection of refund alleging that input services having not been availed for export of services cannot sustain and we hold that appellant is eligible for refund of cenvat credit availed on input services used for export of logistic services. The impugned order upholding the rejection of the refund claim is set aside. Appeal is allowed with consequential benefits, if any, as per law.

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Drip irrigation system laterals taxed at 12% GST, while sprinkler laterals face 18% GST.

Drip irrigation system laterals taxed at 12% GST, while sprinkler laterals face 18% GST.
Case-Laws
GST
Classification of goods/services/both – rate of tax – coverage of various items used in the sprinklers and drip irrigation systems sold individually as well as part of a complete system – Laterals of drip irrigation system will attract GST 12% (CGST 6% + SGST 6%) – Laterals of sprinklers will attract GST at 18% (CGST 9% + SGST 9%).
TMI Updates – Highlights, quick notes, marquee, an

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MPGST Act officers can issue IGST show cause notices without Section 4 notification, confirming jurisdictional authority.

MPGST Act officers can issue IGST show cause notices without Section 4 notification, confirming jurisdictional authority.
Case-Laws
GST
Jurisdiction – Competency to issue SCN – absence of any

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Export Of Services

Export Of Services
Query (Issue) Started By: – Paresh Shah Dated:- 24-9-2018 Last Reply Date:- 24-9-2018 Goods and Services Tax – GST
Got 3 Replies
GST
We are having RPO (Recruitment Services Outsourcing). We get paid in USD. Per month we get 5k-8K USD from client.
Do we have to pay GST in India.? We have Private limited company. Experts ::Please reply asap as we to file the return and do we have to mention any thing on audit report.
Reply By Nitika Aggarwal:
The Reply:
Dear Sir,
Can you please elaborate the kind of services being provided by you. Further, are these services consumed outside India ?
Regards
Nitika Aggarwal
9999804960
Reply By Yash Jain:
The Reply:
Dear Sir/Madam,
You have both the options to Pay the

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ITC ON COMMERCIAL VEHICLE PURCHASED ON LOAN

ITC ON COMMERCIAL VEHICLE PURCHASED ON LOAN
Query (Issue) Started By: – sonu jain Dated:- 24-9-2018 Last Reply Date:- 26-9-2018 Goods and Services Tax – GST
Got 5 Replies
GST
I am a sole proprietor of firm M/s ABC and my frm is GST registered. I deal in taxable supply of goods @5% GST. Now, i have decided to purchase a truck (for transportation of the same goods) on LOAN . I am incurring GST on its cost as well on its insurance payment. So my queries is :
a. Can i avail ITC on the above purchase?
b. If yes, then in order to avail ITC in whose name i should take the loan under my name or under my firm's name?
Reply By Yash Jain:
The Reply:
Dear Sir,
Yes you can very well avail the ITC.
Reason : You are using it for the

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BLOCK JOINING MORTAR: GST @ 18%, NOT 28%

BLOCK JOINING MORTAR: GST @ 18%, NOT 28%
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 24-9-2018

There are various products where tariff classification / heading poses a challenge, more so when such classification results in or impacts exemption and /or rate of tax.
Block Joining Mortar
One such item is 'Block Joining Mortar'which is widely used in building construction, viz joining masonry units like AAC blocks, concrete blocks, fly ash bricks etc. This product does not have refractory property and is also not used for surfacing preparations for facades, indoor walls, floors, ceilings etc.
Its chemical base is cementitious mortar modified with polymers. It is available in powdered form in 30 kg bags. It needs to be mixed thoroughly with water before applying a thin uniform layer of the paste to cleaned and leveled surface of the masonry units (AAC blocks, fly ash brick etc.) using trowel. It is, therefore, a bonding compound used for joining masonry

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putty, resin cements, caulking compounds and other mastics, painters' fillings
321490 – Other:
32149010 – Non-refractory surfacing preparations
32149020 – Resin Cement
32149090 – Other
Terms like non-refractory surfacing preparation or mortar are not defined in the GST Act, nor is the ambit of the related headings, discussed in the Explanatory Notes to the Tariff Act.
The contesting Heading 3824 covers prepared binders for foundry \moulds or cores; chemical products and pre­parations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included.
On the Advance Ruling being sought on this classification issue, West Bengal Advance Ruling Authority (WBAAR) gave a ruling to the effect that 'SIKA Block Joining Mortar' is to be classified under Tariff Item 3214 90 90 of the Customs Tariff Act, 1975, and, therefore, taxable under Serial No. 24 of Schedule IV vide Notification No. 1/2017-Central Tax (Rate)

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under Tariff 3214 90 90.
* The AAR did not considered the fact that the Appellant's competitors are marketing similar products under HSN Tariff Heading 3824 50 90 and that the same type of product cannot be classified under two HSN Tariff Headings and thereby, chargeable under two different rates of tax.
Thus, the core issue to be addressed was whether the block joining mortar is to be classified under Tariff Head 3214 90 10, which the Appellant was declaring voluntarily for the past few years and which the WBAAR held as 3214 90 90 to be the correct classification, or Tariff Head 3824 50 90.
It was stated that while it had earlier classified their product 'SIKA Block Joining Mortar' under Tariff Head out of ignorance and it made no difference as the duty/tax payable under both the heads, that is Tariff Head 3214 90 10 and Tariff Head 3824 50 90, was the same. Under the GST Act, however, there is a difference of 10% which is pushing them out of market as its competitors

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Reverse Charge

Reverse Charge
Query (Issue) Started By: – Himanshu Agarwal Dated:- 24-9-2018 Last Reply Date:- 24-9-2018 Goods and Services Tax – GST
Got 1 Reply
GST
I am service recipient and receive a service of fuel delivery(Petrol/Diesel) on my petrol pump from Service provider good transport agency. In which i received a invoice that RCM would be applicable and tax should be discharge by SR and liability of tax payment is on service recipient. But In GST Return of FY 2017-18 no tax is paid by

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In Re: M/s. Kolte Patil Developers Ltd.

In Re: M/s. Kolte Patil Developers Ltd.
GST
2018 (12) TMI 1355 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2019 (20) G. S. T. L. 666 (A. A. R. – GST), [2019] 70 G S.T.R. 23 (AAR)
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 24-9-2018
GST-ARA-40/2018-19/B-118
GST
SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER
PROCEEDINGS
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by KOLTE PATIL DEVELOPERS LTD, the applicant, seeking an advance ruling in respect of the following questions :-
What is the legal procedure for cancellation of flat which is booked in pre-GST Regime and cancelled in post-GST Regime. Also, GST liability in cases where some small amount is retained, for

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ue to certain reasons, the flats are cancelled by the customer on or after 1st July 2017 (i.e. after implementation of GST) which are booked by the customer in the pre-GST regime.
In pre-GST regime, Developer was entitled to avail service tax credit in case of cancellation flat as per Rule 6(3) of Service Tax Rules, 1944. Hence, the customer who cancelled flat was not required to bear indirect tax cost as the cenvat credit for the same was available to the Developer.
In view of the above, the issue for determination before the Authority for Advance Ruling ('AAR') is – whether GST input tax credit of Service Tax and State VAT paid while booking of flat is available to the Developer, if cancelled in GST regime? What will be the methodology to avail Input Tax Credit on the said taxes paid?
STATEMENT CONTAINING THE APPLICANT'S INTERPRETATION OF LAW AND/OR FACTS, AS THE CASE MAY BE, IN RESPECT OF THE QUESTION(S) ON WHICH THE ADVANCE RULING IS REQUIRED
1. ISSUE FOR DETERMINATION –
The

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count of issue of the credit note only if the recipient of the credit note has reduced his input tax credit corresponding to such reduction of tax liability.
We submit that, the situation like revision of price upward or downward is addressed via sub clause (a) and sub clause (b) of Section 142 (2) of the CGST Act wherein credit note can be raised if the revision of price is downward. However, said section does not appear to exclude cancellation of contract cases.
Hence, can cancellation of flat be equated with revision of contract price is the question of law. Given this, we submit that, there could be two scenarios:
Cancellation of flat can be equated with the downward revision of price
Cancellation of flat cannot be equated with the downward revision of price
Cancellation of flat can be equated with the downward revision of price
In said scenario, as discussed aforesaid as per section 142(2)(b) of the CGST Act, credit note can be raised for cancellation of flat by the build

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in pre-GST regime. Given this, indirect tax burden on flat booked in pre-GST regime was ranges from 4.50% – 5.50%.
Additionally, the Proviso to section 142 (2) specifically provides that 'Provided that the registered person shall be allowed to reduce his tax liability on account of issue of the credit note only if the recipient of the credit note has reduced his input tax credit corresponding to such reduction of tax liability.'. Thus, this proviso specifically appears to link and then restrict the amount of re-credit to the extent of amount paid by recipient (as the credit note is permissible only if the recipient of the credit note has reduced his input tax credit corresponding to such reduction of tax liability). Thus, it can be construed as the credit note can be issued to the extent of earlier taxes paid (which effectively could be 5.50%) than 12% (i.e. the GST rate applicable on under-construction flats in GST regime).
Additionally, we would like to submit that, the disclosing

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ch service is not provided then the taxpayer allowed to avail credit of such excess service tax paid.
Also, we would like to bring your kind attention towards Sub Section 5 of Section 140 of CGST Act, reproduced below:
“Every claim filed by a person after the appointed day for refund of tax paid under the existing law in respect of services not provided shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be paid in cash, notwithstanding anything to the contrary contained under the provisions of existing law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944.”
Given the aforesaid, the amount already paid in pre- GST regime towards Service tax or Excise, could be refunded in cash, as it is specifically not carried forward in GST regime.
Further, we would like to bring your kind attention to the fact that, in accordance with Section 11B of Central Excise Act, 1944 'Any person c

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ordable homes for citizens.
Also, as per Section 173 of the CGST Act, the taxpayer has to reduce the prices and pass on GST benefit of increased input tax credit and reduced tax rate. However, double taxation of in aforesaid cases may not be intention of the law.
Additionally, even section 142 (6) (a) provides, inter-alia, cash refund in specified scenarios, in respect of admissible credit.
Thus, developers and property buyers are seeking clarity on the aforesaid as to whether the Service
Tax/VAT paid earlier can be claimed as credit or allowed as refund to property buyers.
Prayer
In view of the submissions made above, it is most humbly prayed that Hon'ble authorities may kindly pass a ruling to clarify the legal procedure for availment of Service Tax and VAT paid on cancellation of flat which is booked in pre-GST Regime and cancelled in post-GST Regime.
ADDITIONAL SUBMISSION TO BE CONSIDERED AND CLARIFIED WITH RESPECT TO SUBMISSION CANCELLATION OF FLAT DATED -24.07.2018
1.1 W

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e raised with GST.
A.1 Cancellation is covered under downward revision as there is no restriction in the law
I. With respect to cancellation of flat this could be construed as the Builder/Developer is required to reduce GST to the extent of Service Tax or VAT paid at the time of booking of fiat. Also, it is to be noted that in case of citizen, who were not registered under indirect tax, the question of availment of cenvat credit not arises. Further, cenvat credit with respect to construction service in Service Tax was not available as per Finance Act, 1994 hence, in case of registered business entity also, the same was not available.
ll. Further we would like to bring your kind attention to the fact that Rule 6(3) of Service Tax Rules, 1944 states-Where an assessee has issued an invoice, or received any payment, against a service to be provided which is not so provided by him either wholly or partially for any reason or where the amount of invoice is renegotiated due to deficient

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subject matter with reference to which and context in which they have been used in the statute.
VI. Further, as per the 'cardinal Rule of interpretation', 'Whenever you have to constitute a statute or a document you do not constitute it according to the mere ordinary general meaning of the words, but according to the mere ordinary meaning of the word as applied to the subject matter which regards to which they are used.”
VII. Therefore, in determining the meaning of any word or phrase in a statute the first question to be asked is- “What is the natural or ordinary meaning of the word or phrase in its context in the statute?
VIII. The meaning should lead to some result which is reasonably be supposed to have been the intention of the legislature'.
IX. In the case of ICICI Bank v. Municipal Corporation of Greater Mumbai (2005 (6) SCC 404, P. 414) = 2005 (8) TMI 666 – SUPREME COURT OF INDIA it was held that 'In the construction of Statutes means the Statute as a whole, the previou

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e CGST Act is allowed to avail the credit of taxes paid in the pre-GST regime in case of downward revision of contract price. Hence, question under consideration is whether cancellation of contract can be considered as a downward revision of price or not.
III. In this regard, reference can be given to the principle of interpretation of statute wherein beneficent construction involves giving the widest meaning possible to the statutes. When there are two or more possible ways of interpreting a section or a word, the meaning which gives relief and protects the benefits which are purported to be given by the legislation, should be chosen.
IV. A beneficial statute has to be construed in its correct perspective so as to fructify the legislative intent. Given this, in case of legislations which have may two different interpretations, the legislation which favours the class of persons for which it is purported should be preferred.
V. The rule of beneficial construction requires that eve

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that it may not take away with one hand what the policy gives with the other.
B. Cancellation of flat cannot equated with the downward revision of price and builder is eligible for refund as per Rule 6(3) of Service Tax Rules, 1944
B.1 when the transaction itself is cancelled the Government has no right over the taxes from the citizen
I. In this regard, we would like to refer Rule 6(3) of Service Tax Rules, 1944 states that, in accordance with Section 11B of Central Excise Act, 1944 'Any person claiming refund of any duty of excise may make an application for refund of such duty to the Assistant Collector of Central Excise before the expiry of one year from the relevant date in such form as may be prescribed and the application shall be accompanied by such documentary or other evidence'
II. The expression 'relevant date' has been defined in clause (f) of Explanation (B) to Section 11B of the CE Act as “the date of payment of duty”
III. We would like to bring your kind attention

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not levied at all.
VIII. We would like to bring your kind attention to the fact that, what is paid erroneously which was not required to be paid at all by the law and doesn't become of the nature of service tax.
IX. Given this, if assessee has paid service tax which was not payable at all, then time limit does not apply to amount paid which is not service tax (as no service is provided).
X. In this regard, reference can be had to the case of Madhvi Procon Pvt.Limited [2015 (38) S.T.R.74 (Tri. – Ahmd.) = 2015 (2) TMI 144 – CESTAT AHMEDABAD wherein it was held that, 'The issue involved in the present proceedings is as to whether amount of Rs. 19, 11,331/- paid by the Respondent should be considered as payment of duty' or an amount paid as 'deposit. From the facts available on records Service Tax was paid on the amount of advances received by the Respondent but ultimately no service could be provided as the said works contract got terminated. In the case of Addition Advertising v. U

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ice tax for acquisition of residential unit as held by the Hon'ble High Court in K.V.R. Constructions (2009 (8) TMI 150 – KARNATAKA HIGH COURT). As it is not an amount of service tax, therefore, provisions of Section 11B of the Central Excise Act are not applicable to the facts of this case. Therefore, the time limit prescribed under 11B is not applicable. Hence impugned order deserves no merit and same is set aside. Appeal is allowed with consequential relief. Stay petition also disposed of in the above terms.
XII. Karnataka high could in the case of KVR Construction (2012 (26) S.T.R. 195 (Kar.) =2012 (7) TMI 22 – KARNATAKA HIGH COURT held that,
'Where the claim of the respondent/assessee is on the ground that they have paid the amount by mistake and therefore they are entitled for the refund of the said amount. If we consider this payment as service tax and duty payable, automatically, Section 11B would be applicable. When once there was no compulsion or duty cast to pay this se

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t payable then refund of same is allowable and Section 11B of Central Excise Act is not applicable as for period of time limitation.
XV. Also, we would like to bring your kind attention towards Sub Section 5 of Section 140 of CGST Act, reproduced below:
“Every claim filed by a person after the appointed day for refund of tax paid under the existing law in respect of services not provided shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to notwithstanding anything to the contrary contained under the provisions of existing law other than the provisions of sub- section (2) of section 11B of the Central Excise Act, 1944.”
XVI. Given the aforesaid, the amount already paid in pre-GST regime towards Service tax or Excise, could be refunded in cash, as it is specifically not carried forward in GST regime.
XVII. Further, citizen of India who will cancel flats for any reason may not have to bear the impact. Also, anyways, the deve

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94) and thus, the new provision which essentially is to cover the scenarios provided for under earlier law, cannot curtail the rights of the taxpayers.
III. Thus, we submit that, the substantial benefit should not be denied to the applicant that because of new law which assesse was eligible under pre-GST regime
B.3 Time limit should apply from date of cancellation as that is the trigger point (and not payment of tax) – Law cannot enforce impossible condition to claim within one year if the contract is cancelled after 1 year (say in July 2018)
I. Without prejudice to aforesaid submission even we consider that the time limit of one year is applicable in the given case it should be considered from the date of cancellation of flat.
ll. As per the Principles of Interpretation it is well settled law that there are two exceptions to non-compliance of mandatory requirement viz:
a. When the performance of the requirement is impossible in such cases the performance is excused
b. If

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was held that for the purpose of computing the time limit under Section 11B, the date of issue of credit notes is relevant and then only the provisional price gets finalized
V. It may be noted that had the earlier regime continued, the taxpayer was having right to utilise the excess tax paid (arising due to cancellation of booked flats) against any other Service Tax liability. Now, as the cancellation is taking place in GST regime, typically, cancellation is the trigger point which should either enable the taxpayer (i.e. developer) to claim credit or the customer claim the refund.
VI. Also, it is to be noted that erstwhile in the Pre-GST regime as per rule 6(3) of Service Tax Rules, 1944 the builder/ developer is allowed to avail credit of such excess service tax paid against the invoice issued for which service is not provided then the taxpayer.
VII Thus, practically the period of one year should be reckoned from the date of cancellation of flat and not from the date of payment

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Patil Road, Pune-411001, have filed an application No. 40. Dtd. 19.06.2018 for Advance Ruling before the Authority for the Advance Ruling.
2. M/s. Kolte Patil Developers Ltd., Pune, in the pre-GST regime, had obtained registration under Service Tax (No. AAACK7310GST001) w.e.f. 20.03.2007 for services rendered,
3. M/s. Kolte Patil Developers Ltd., Pune (hereinafter referred to as “Appellant”), is engaged in the activity of Construction of Residential and Commercial Complex. When the flats were booked by the Customer, the applicable Service Tax and MVAT was deposited. Given this, Indirect Tax burden borne by the Individual Customer on the flat booked in Pre-GST regime ranges from 4.50% -5.50%. However, due to certain reasons, the flats are cancelled by the Customer on or after 1st July 2017 (i.e. after implementation of GST) which are booked by the Customer in the Pre-GST regime.
4. In terms of Section 142 (2) of the CGST Act, credit note can be raised:
5. a….
6. where, in pur

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r, said section does not appear to exclude cancellation of contract cases.
9. Hence, can cancellation of flat be equated with revision of contract price is the question of law. Given this, we submit that, there could be two scenarios:
10. Cancellation of flat can be equated with the downward revision of price
11. In said scenario, as discussed aforesaid as per section 142(2)(b) of the CGST Act, credit note can be raised for cancellation of flat by the builder and same is treated as 'Outward Supply'. Further, as per proviso to said section tax liability on account of issue of credit note can be reduced only if the recipient of credit note has reduced his input tax credit.
12. As regards to said legal pronouncement tax liability is to be reduced to the extent of input tax credit reduced/reversed by the recipient. With respect to cancellation of flat this could be construed as the Builder/Developer is required to reduce GST to the extent Of Service Tax or VAT paid at the time of b

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paid while booking of Flat is available to the Developer, if cancelled in GST regime? What will be the methodology to avail Input Tax Credit on the said taxes paid?
b) What is the legal procedure for cancellation of flat which is booked in Pre-GST Regime and cancelled in Post-GST Regime. Also, GST liability in cases where some small amount is retained, for cancellation.
COMMENTS ON 5(a):-
6. As regards to the Point 5(a), attention is drawn to the Cenvat Credit Rules, 2004, as quoted below.
“Effect of Refund or Receipt of Credit Note on CENVAT Credit: According to third proviso to substituted Rule 4(7) [substituted Vide Notification No. 13/2011- Central Excise (N.T.) dated 31.03.2011 with effect from 01.04.2011], if any payment or part thereof made towards an input service is refunded or a credit note is received by the service provider after availing the CENVAT Credit on such input service, then he shall be required to pay an amount equal to the CENVAT Credit availed in respect

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renegotiated due to deficient provision of service, or any terms contained in a contract], the assessee may take the credit of such excess service tax paid by him, if the assessee.-
(a) has refunded the payment or part thereof, so received for the service provided to the person from whom it was received; or] (b) has issued a credit note for the value of the service not so provided to the person to whom such an invoice had been issued.
8. There is no provision like the earlier provision of 'Rule 6(3) of Service Tax Rules, 1944' in GST because the very essence of GST is matching of input tax credit both at Supplier's and Receiver's end and therefore, situation like excess credit paid on the same transaction or excess credit paid by the Supplier to be adjusted against his future tax liability will not arise in GST, because in GST there is choice for correction and matching of the data by the Supplier and Receiver. so, if the excess service tax is paid, the option of refund to the App

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on of GST, as such this service (cancellation of flat) will be governed by the provisions of GST Act. When the contract (providing of house to customer) itself is cancelled and refund to the said customer is paid by the developer (and also GST on cancellation charges is being paid), there is no question of upward revision or downward revision of contract price. Hence, cancellation of flat cannot be equated with revision of contract price.
11. In GST, Cancellation of service may lead to cancellation of invoice and hence, no input tax credit can be availed on such invoice. Only the remedy available to customer /developer for claiming excess service tax paid by them for cancellation of flat booked in Pre-GST Regime and cancelled during Post-GST Regime is to file an application for refund of excess service tax paid by them in terms of Section 11B of the Central Excise Act, 1944 read with Section 140 of the CGST Act.
12. There is no question of burden of double taxes as discussed by the A

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s, submitted to the Advance Ruling Authority on 19.06.2018, has mentioned that the case under consideration is covered under clause (d) of Section 97(2) of CGST Act called as 'admissibility of input tax credit of tax paid or deemed to have been paid'. In their submissions, they dwelled on following issues to justify that their case can be admitted before the Advance Ruling Authority:-
Cancellation of contract can be equated with the revision in contract.
Express and implied intention of repealed statute shall be used for interpretation of the provisions of the new statute. CanceIIation is covered under downward revision as there is no restriction in the law.
New law cannot be interpreted to restrict the rights of Old Statute.
New law cannot create a situation to deny the benefits available under earlier law.
3. Though this office's reply dt.13.7.2018 is sufficient to decide the admissibility of the case and the issues raised therein, even then, the comments on the issues

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on Point 2 – Express and implied intention of repealed statute shall be used for interpretation of the provisions of the new statute.
TO understand the issue raised by the taxpayer, let's understand the provisions as mentioned in Section 173 and 174 of “THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 (hereinafter referred to as “CGST Act”. The same are reproduced below:-
“173. Save as otherwise provided in this Act, Chapter V of the Finance Act, 1994 shall be omitted.
174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Central Excise Act, 1944 (except as respects goods included in entry 84 of the Union List of the Seventh Schedule to the Constitution), the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, the Additional Duties of Excise (Goods of Special Importance) Act, 1957, the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978, and the Central Excise Tariff Act, 1985 (hereafter referred to as th

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s regards the interpretation of Section 174(2)(b), the GST Law has not affected the previous operation of the Amended Act i.e. the Finance Act, 1994, on the issue raised by the taxpayer. Rule 6(3) of the Finance Act, 1994 still holds good, if any case or issue pertaining to it is to be decided or adjudicated in said terms of the Finance Act, 1994.
As regards the interpretation of Section 174(2)(c), the GST Law has not affected any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Act (the Finance Act, 1994,) or repealed Acts (Central Excise Act, 1944 and other Acts mentioned in said Section 174(1) of the CGST Act), on the issue raised by the taxpayer in as much as it was open to the said taxpayer to take credit of the excess service tax paid by them, either by filing revised Service Tax Return within stipulated time on the services not offered to the clients or by filing refund claim of the excess service tax paid by them as per the provision

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nerate, at the GST Portal even though Principal unit of the assessee falls in the jurisdiction of the said Range. On verbal enquiry with the said assessee, they submitted the amended registration certificate issued to them by the Maharashtra Goods and Service Tax authorities, which is enclosed herewith for information. However, in GST Portal on searching taxpayer details for the GSTIN No. 27AAACK7310G1ZT, it is observed that the said assessee is registered under Centre jurisdiction of Range-ill, Division-IV, MUMBAI-EAST COMMISSIONERATE (document showing taxpayer details for the said GSTIN is enclosed). Hence, it is requested to the Advance Ruling Authority (GST), Mumbai that further enquires/correspondence/proceedings in the matter be conducted with the officers of the said jurisdiction.
5. In view of above, the Advance Ruling Authority (GST), Mumbai may like to decide whether case should be admitted on merits or not.
04. HEARING
The case was taken up for preliminary hearing on d

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ared and made written submissions.
05. OBSERVATIONS
We have gone through the facts of the case. At different places in the application and the submission thereafter, we find that the following issues have been raised for our consideration thus –
i. Clarification about the legal procedure for availment of Service Tax and VAT paid on cancellation of flat which is booked in pre-GST Regime and cancelled in post-GST Regime.
ii. Whether cancellation of flat can be equated with the downward revision of price where the credit note can be raised with GST as per Section 142 (2) of the CGST Act.
iii. Whether cancellation of flat can be equated with the downward revision of price and hence service Tax/VAT paid earlier can be claimed as credit or allowed as refund to property buyer as per Rule 6(3) of Service Tax Rules, 1944 along with applicability of time of limitation for refund as specified under section 11B of Central Excise Act.
iv. Whether GST input tax credit of Service Tax and St

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king has been cancelled in the GST regime. This cancellation has two aspects. One where the cancellation comes with retention of some amount for cancellation. The other, though not expressly stated, is cancellation without retention of any amount for cancellation. It has been submitted before us that the cancellation with retention of some amount is being considered as a service by the applicant and GST is being discharged in respect of the same. For the reason being so, the applicant has decided not to contest, in the present proceedings, the issue about cancellation with retention of some amount. We therefore move to the issue of cancellation of booking without any consideration for effecting the cancellation. It is a admitted fact that the transaction of booking has taken place in the pre-GST regime. That being so, it would be but obvious an inference that no transaction has taken place in the GST regime. There is no 'supply' under the GST Act. However, we find the following provisi

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ed person shall be eligible for refund of the tax paid under the existing law where such goods are returned by a person, other than a registered person, to the said place of business within a period of six months from the appointed day and such goods are identifiable to the satisfaction of the proper officer :
Provided that if the said goods are returned by a registered person, the return of such goods shall be deemed to be a supply.
(3) Every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be paid in Cash, notwithstanding anything to the contrary contained under the provisions of existing law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944:
Provided that where any claim for refund of

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filed by a person after the appointed day for refund of tax paid under the existing law in respect of services not provided shall be disposed of in accordance with the provision of existing law and any amount eventually accruing to him shall be paid in cash, notwithstanding anything to the contrary contained under the provisions of existing law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944.
 
With the facts as attending and the above provisions, we observe thus –
a) The amounts received towards construction of a flat was considered a taxable event, a sale, under the provisions of the Maharashtra Value Added Tax Act, 2002 [MVAT Act]. The M VAT Act applied to tangible and intangible goods and not to services. The sale of a flat after its construction was complete was not taxable under the MVAT Act, being a transaction for sale of immovable property.
b) Similarly, Chapter V of the Finance Act, 1994 [Service Tax Act] providing for tax

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noted is that mere return of goods within the specified time is not enough. The return has to survive the test of identification to the satisfaction of the proper officer.  
e) The return of such goods is deemed to be a supply under the GST Act if the return of such goods is by a registered person. No information on this aspect is available to us.
f) In respect of services not provided, claim is to be filed by a person after the appointed day for refund of tax paid under the existing law. Such a claim shall be disposed of in accordance with the provisions of the existing law which would be the Service Tax Act in the instant case.
g) We know no more than the fact that a transaction of booking of flat in the pre-GST regime has been cancelled in the GST regime. Having said so, we invite attention to the questions that can be posed in an application for an Advance Ruling under the provisions of the GST Act. Sub-section (2) of section 97 about “Application for advance ruling” say

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iii. the determination of time and value of supply of goods or services or both.
iv. the admissibility of input tax credit of tax paid or deemed to have been paid.
Input tax credit is defined u/s 2(63) of the GST Act as being “input tax credit” means the credit of input tax; Input tax is defined u/ s 2(62) of the GST Act thus –
(62) “Input tax” in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes-
(a) the integrated goods and services tax charged on import of goods;
(b) the tax payable under the provisions of sub-sections (3) and (4) of section 9;
(c) the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the Integrated Goods and Services Tax Act;
(d) the tax payable under the provisions of sub-sections (3) and (4) of section 9 of the respective State Goods and Services Tax Act; or
(e) the tax payable under

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