5% Tax Rate Applied to Food Services at Canteens; No Input Tax Credit Available for Applicant.
Case-Laws
GST
Catering Service – Applicant is engaged in supplying food and beverages at the can
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GST Exemption: Services Contract with Local or Government Authority Reviewed by Project Management Consultant for Compliance. = = = = = = = = Plain text (Extract) only = = = = = = = =
Case-Laws
GST
Pure services contract – Services provided to Local Authority or Governmental Authority or Government Entity – PMC shall review detailed designs prepared and submitted by the Contractor for execution purposes keeping in view the applicable technology, applicable regulations and guidelines and the Employer's Requirements. – Eligible for exemption.
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Borrowing Costs from Member Loans Deemed Taxable Supply Under GST Regulations.
Case-Laws
GST
Taxable Supply – Borrowing Cost – Whether Consideration represented by way of Borrowing Cost recei
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GST ON CONCESSIONAL FOOD TO EMPLOYEES
Query (Issue) Started By: – CABIJENDERKUMAR BANSAL Dated:- 22-9-2018 Last Reply Date:- 27-10-2018 Goods and Services Tax – GST
Got 8 Replies
GST
Dear All,
I have a query regarding GST treatment on Concessional Food to employees.
For example:- company is getting Tiffin from outside @40 Rs. and charging to employees and contractor workers @15 rs. balance 25 rs. is contributed by company.
Our query is, on which amount we should charge GST ? Whether on 15rs. or 40 rs. or (40+10%= 44) and take credit of GST on purchase of 40 rs./-
Thanks,
Gorav Goyal
8447589778
Reply By Yash Jain:
The Reply:
Dear Sir,
Please charge GST On value as being recovered from the Employees Only. (Rs.15)
Regard
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10th july, if the amount is part of appointment clause need not pay the GST.
In case of contractor you have to pay the GST amount of ₹ 40/- i/o ₹ 15.
This is my view other expert valuable comments are awaited.
Reply By CABIJENDERKUMAR BANSAL:
The Reply:
Thanks for the reply.
as per our GST Auditors, they are asking to raise invoice @44 and taken credit on 40. That means we need to pay GST on extra amount @4 (44-40) which is extra cost to the company.
Their view is Employee and employer is related party as per GST Act, and valuation provisions will apply and 10% will be added to cost i.e. 40+10%=44
and credit will be taken on 40 ( invoice recd. from canteen food supplier).
Pls. clarify.
Reply By Ganeshan Kalyani:
The R
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E-commerce Platforms Must Collect 1% Tax on Inter-State Supplies by Other Sellers, Except Agents.
Notifications
GST
Every electronic commerce operator, not being an agent, shall collect an am
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TCS PROVISIONS ON ELECTRONIC COMMERCE OPERATOR w.e.f. 01.10.2018
By: – Anuj Bansal
Goods and Services Tax – GST
Dated:- 22-9-2018
Section 52 of CGST Act governs the provision of TCS in case of Electronic Commerce Operator(here after referred as'ECO'). By press release dated 26/6/2017, Government has deferred the applicability of provisions of Section 52 relating to TCS, until further notice. The GST Council in their 22nd meeting held on 6th October, 2017 at New Delhi decided that operationalisation of TCS provisions shall be postponed till 31.03.2018. Thereafter, vide press release Dt.10/03/18, Government during 26th meeting of GST council held in New Delhi, decided that provisions relation to TCS stand suspended till 30.06.18. Then again vide press release Dt.29.06.18 provisions of Section 52 were suspended till 30.09.18 by the Government.Now finally, vide Notification no. 51/2018- Central Tax, Dt. 13.09.18 provisions of section 52 shall come in force from 01.10.2018,
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ity is there to return the goods too. To capture the unreported sales by vendors through ECO, Government has introduced provisions of TCS in GST Act. ECO is required to collect TCS of 1% from net taxable value of supplies made through them. For an example,suppose a certain product is sold at ₹ 10000/- through an Operator by a seller. The Operator would collect tax @ 1% of the net value of ₹ 10000/- i.e. ₹ 100/- as TCS. Further, following definitions are relevant before we proceed to analyse section 52 of CGST Act:-
* According to Section 2(45) of CGST Act, “Electronic commerce operator” means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce.
* According to Section 2(44) of CGST Act, “Electronic commerce” means the supply of goods or services or both, including digital products over digital or electronic network.
Section 52 of CGST Act and its analysis:
As per above section, 'Every Electronic commerce ope
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es by way of providing accommodation in hotel, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, except where such hotel, guest house etc. are liable for registration.
RATE OF TCS, COLLECTION AND PAYMENT OF TAX
Tax shall be collected by ECO @ 1% of net value of taxable supplies made through it, where payment of such supplies has to be collected by ECO.After determining the value of turnover as stated above, tax has to be collected on monthly basis.
Tax collected shall be deposited by the ECO to the Government within 10 days after the end of the month in which such collection is made. Tax collected has to be bifurcated in IGST, CGST, SGST and Union territory tax as is charged on invoice and deposited accordingly. Meaning, in case of Intra- state transaction TCS will be bifurcated in (0.5% CGST+ 0.5% SGST) and shall be deposited accordingly. While in case of Inter-state transaction, TCS of 1% will be deposited towards IGST as pe
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year.
MATCHING CONCEPT
Most important aspect is matching of details filed by ECO in GSTR-8 and by supplier in GSTR 1. Both the details should match. In case of discrepancy, both the parties shall be communicated discrepancies. The discrepancies shall be communicated in Form GST-MIS-3 to the supplier and GST MIS-4 to the ECO. As per CGST Rules 79(2) & 79(3) both of them should rectify the same. If rectification is not done in the month of communication of discrepancy, and if value of outward supply declared by operator is more than that of supplier, tax liability to the extent of discrepancy shall be added to output tax liability of supplier in following month in which discrepancy was communicated. Concern supplier is required to pay the tax along with the interest specified.
DEPARTMENT MAY CALL DETAILS
The department may issue a notice to theoperator to furnish details about:
* Supplies of goods/or services effected during any period, or
* Stock of goods held by the suppliers
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Stock Valutaion while ttransferring to Branches in different states
Query (Issue) Started By: – ravi kiran Dated:- 22-9-2018 Last Reply Date:- 22-9-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Sir
We seek your guidlines.
1) Head office in one state and branches in different states having different GST Numbers under the same PAN No.
2) Balance sheet is one only for Head office and its branches accross different states under same PAN No
3) Query: Stock transfers from Head office to branches to be valued at cost price or any profit to be added?
4) We are importing goods in head office and transferring to branches. We have landed cost available.
5) Do we need to transfer the goods to branches at cost price or do w
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l will be accepted as open market value provided whatever duties of Customs paid is included in the open market value, that is, landed cost+ Customs duties payable.
Q.5: – According to rule 28 of CGST Rules, 2017, "the value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall-
(a) be the open market value of such supply;
(b) if the open market value is not available, be the value of supply of goods or services of like kind and quality;
(c) if the value is not determinable under clause (a) or (b), be the value as determined by the application of rule 30
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paid or payable for the said supply of goods and or services where the supplier and the recipient of the supply are not related and price is the sole consideration for the supply.
In your case since you are related parties, the value of supply shall be
i) Open Market Value
ii) Value of supply of " like kind and quality "
iii) Value determined by rule 4 or 5
You can recheck and ensure the open market value of the similar goods and go ahead.
If not available follow rule 4 which says " Cost of the goods plus 10% ".
You may refer Sec.15 of the Act for more clarity.
Thanks..
Our experts may modify wherever required.
Reply By Yash Jain:
The Reply:
Dear Sir,
As per Rule 28 (In Reference to Section 15 of CGST Act (R
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Seizure Order Overturned Due to Missing E-Way Bill; No Intentional Law Violation Found by Petitioners Before Feb 2018.
Case-Laws
GST
Seizure order – E-way bill not accompanied – neither it can be said that Petitioners have deliberately committed any fault or disobeyed law intentionally or fraudulently, particularly when respondent-authorities themselves were not very clear – Order of Seizure of goods for the period prior to 1.2.2018 set aside.
TMI Updates – Highlights, quick notes,
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State authorities can detain and seize goods during inter-state movement under IGST Act to prevent tax evasion.
Case-Laws
GST
Jurisdiction of state authorities to detain and seize the goods under inter-state movement under IGST Act – Officers of State are also competent for search, seizure and imposition of penalty in respect of violation of Central Enactments. Moreover, provisions relating to search and seizure are not for the purpose of imposition of a new liability but to regulate fi
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Turmeric commission agents' services to agriculturists under Heading 9986 attract 'NIL' CGST and SGST rates.
Case-Laws
GST
Levy of GST – The service by the Commission Agents as per the submis
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Applicant Must Pay IGST on Vessel Transport via Reverse Charge; Addresses Ocean Freight Double Taxation Concerns.
Case-Laws
GST
Levy of GST on – applicability of Ocean freight Charges and Sys
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Copper XLPE Cable Not Eligible for Concessional GST Rate, Falls Outside Notification No. 03/2017-CT, SI. No. 1 Scope.
Case-Laws
GST
Classification of goods – Concessional rate of GST – supply
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GST Adjustments in Returns
Query (Issue) Started By: – akhil revuri Dated:- 21-9-2018 Last Reply Date:- 21-9-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Expert,
Please tell ,e how to solve the following issues?
1) Forgot to show nil rated purchases in the FY 17-18 in 3B return. can we show that nil rated purchases in the current FY i.e., in 18-19? And if can we show it under table 5 of 3B along with the Current years nil rated purchases?
2) Filed 3B returns for the months of Jan, Feb, March 18 Returns and total nil rated sales shown is ₹ 10L.
however in GSTR-1 of the March Qtr Total nil rated sales showed is ₹ 14L. how to rectify this in this year returns?
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Re
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GST on Schooel fees charges by Schools
Query (Issue) Started By: – alok saxena Dated:- 21-9-2018 Last Reply Date:- 22-9-2018 Goods and Services Tax – GST
Got 5 Replies
GST
pl clear if any pvt School or coaching centre charges GST on Fees which Status of Refund and who will entitle to claim without GST no
Alok Saxena
8003398895
Reply By SHIVKUMAR SHARMA:
The Reply:
No.You can not take Refund of GST Paid. As you are not Registered under GST.
Reply By alok saxena:
The Reply:
if fees paid by any prop.person his son & he registered in GST composition Scheme.
Reply By A.K. Batra:
The Reply:
Dear sir,
As per entry no 66 of Notification No. 12/2017-CT (rate) dated 28.06.2018 services provided by an educational institution to i
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COLLECTION OF TAX AT SOURCE UNDER ‘GST’
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 21-9-2018
Date of effect
The provisions of GST came into effect from 01.07.2017. Section 3 of the Central Goods and Services Tax Act, 2017 ('Act' for short) provides that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
Vide Notification No. 51/2018-Central Tax, dated 13.09.2018, the Central Government appointed 01.10.2018 as the date on which the provisions of section 52 (tax collected at source) of the Act will come into force.
Who are to collect tax at source?
Section 52(1) provides that every electronic commerce operator, not being an agent, shall collect an amount calculated of the net value of taxable supplies made through it by other suppliers where the consideration with respect
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tronic verification code, in Form GST REG-07 for the grant of registration through the common portal. The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application.
Amendment of registration certificate
Rule 19 provides that where there is any change in any of the particulars furnished in the application for registration in Form GST REG-07 the registered person shall, within a period of fifteen days of such change, submit an application, duly signed or verified through electronic verification code, electronically in Form GST REG-14, along with the documents relating to such change at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. If the particulars furnished is correct the proper officer will cause amendment of registration certificate.
Where the proper officer is of the opinion that the
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cation, or
(b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause,
the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal.
Cancellation of registration certificate
Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in Form GST REG-06 has been issued is no longer liable to collect tax at source under 52 the said officer may cancel the registration and such cancellation shall be communicated to the said person electronically in Form GST REG-08. The proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration.
Rate of tax
Every electronic commerce operator, not being an agent, shall collect an amount calculated at such rate not exceeding one per cent., as may be
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s tax under sub-section (3) of section 52, he shall be liable to pay a penalty of ten thousand rupees or an amount equivalent to the tax evaded or the tax not collected under section 52 or short collected or collected but not paid to the Government whichever is higher.
Furnishing of statement
Section 52(4) provides that every operator who collects the amount shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected during a month, Form GSTR – 8, within ten days after the end of such month.
The following information is to be furnished in Form GSTR – 8-
* Basic details;
* Details of supplies made through e-commerce operator;
* Amendments to details of supplies in respect of any earlier statement;
* Details of interest;
* Tax payable and paid;
* Interest payable and paid;
* Refund claimed from elect
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n of any omission or incorrect particulars shall be allowed after the due date for furnishing of statement for the month of September following the end of the financial year or the actual date of furnishing of the relevant annual statement, whichever is earlier.
Matching with GSTR – 1
Section 52(8) provides that the details of supplies furnished by every operator shall be matched with the corresponding details of outward supplies furnished by the concerned supplier registered under this Act. Rule 78 provides that the following details relating to the supplies made through an e-Commerce operator, as declared in Form GSTR-8, shall be matched with the corresponding details declared by the supplier in Form GSTR-1-
* State of place of supply; and
* net taxable value
where the time limit for furnishing Form GSTR-1 under section 37 has been extended, the date of matching of the above mentioned details shall be extended accordingly. The Commissioner may, on the recommendations of the Co
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de available.
Where the discrepancy is not rectified, an amount to the extent of discrepancy shall be added to the output tax liability of the supplier in his return in Form GSTR-3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liability and interest payable thereon shall be made available to the supplier electronically on the common portal in Form GST MIS-3.
Section 52(11) provides that the concerned supplier, in whose output tax liability any amount has been added, shall pay the tax payable in respect of such supply along with interest, at the rate specified under section 50(1) on the amount so added from the date such tax was due till the date of its payment.
Powers of Authority
Any authority not below the rank of Deputy Commissioner may serve a notice, either before or during the course of any proceedings under this Act, requiring the operator to furnish such details relating to-
* supplies of good
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Interest related
Query (Issue) Started By: – Ramesh Prajapati Dated:- 21-9-2018 Last Reply Date:- 10-10-2018 Goods and Services Tax – GST
Got 10 Replies
GST
Sir,
A dealer has submitted gstr 3b of July 17 with following detalis.
Output gst 100000
Itc 80000
Net gst paid 20000
Later he rectified above data in December 17 gstr 3b as under
Output tax 250000
Itc 150000 (
Net gst 100000(itc adjusted from credit ledger)
My question is on which amount interest would be payable
250000, 100000 or other?
My dout.. As dealer has adjusted itc in December, he would liable to pay interest on entire amount of output i. E 250000 from August to December
Pl guide
Reply By SHIVKUMAR SHARMA:
The Reply:
Interest is to be payable on
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he Return "for the month" in which it is filed
As the Additional ITC (Rs.70000/-) is not claimed in the Returns for the Month of August, same will not be considered as ITC in August.
However As per Sec 18(5), ITC Will not be available in case Invoice is more than 1 year Old. Assuming that you have not filed Return for Aug-2018, you can take input
However if the Returns for Aug-2018 is filed without considering the Input then you will not be eligible for the ITC Of ₹ 70000/-
Reply By SHIVKUMAR SHARMA:
The Reply:
Shri Yash Jain Ji
The Querist have made the Payment of Tax in Dec.2017 not In Dec.2018
Reply By Ramesh Prajapati:
The Reply:
Thank you sir!
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
Interest is to be p
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Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to 1.5 crores.
G.O. Ms. No. 44 Dated:- 21-9-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 44, Puducherry, dated 21st September 2018)
NOTIFICATION
In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), (hereafter in this notification referred to as the said Act) and in supersession of-
(i) Notification issued vide G.O. Ms. No. 53/CT/2017-18, dated the 17th November, 2017 published in the Gazette of Puducherry, Extraordinary Part I, No.189, dated the 17th November, 2017;
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w for furnishing the details of outward supply of goods or services or both.
2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-
TABLE
Sl. No.
Quarter for which the details in FORM GSTR-1 are furnished
Time period for furnishing the details in FORM GSTR-1
(1)
(2)
(3)
1
July – September, 2017
31st October, 2018
2
October – December, 2017
31st October, 2018
3
January – March, 2018
31st October, 2018
4
April – June, 2018
31st October, 2018
5
Jul
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The Puducherry Goods and Services Tax (Ninth Amendment) Rules, 2018.
G.O. Ms. No. 45 Dated:- 21-9-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 45, Puducherry, dated 21st September 2018)
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Puducherry Goods and Services Tax (Ninth Amendment) Rules, 2018.
(2) They shall be deemed to have come into force with effect from the
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Seeks to extend the due date for filling of FORM GSTR-3B for newly migrated (obtaining GSTIN vide notification No. FTX.56/2017/Pt-I/130 dtd.14/09/2018) taxpayers [Amends notf. No. 12/2018-GST].
CT/GST-14/2017/163-16/2018-GST Dated:- 21-9-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX ASSAM :: :: KAR BHAWAN
NOTIFICATION No. 16/2018-GST
The 21st September, 2018
No. CT/GST-14/2017/163.- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as
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Seeks to extend the due date for filling of FORM GSTR-3B for newly migrated (obtaining GSTIN vide notification No. FTX.56/2017/Pt-I/130 dtd.14/09/2018) taxpayers [Amends notf. No. 11/2017-GST and 3/2018-GST].
CT/GST-14/2017/162-15/2018-GST Dated:- 21-9-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN
NOTIFICATION No. 15/2018-GST
The 21st September, 2018
No. CT/GST-14/2017/162.- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 (hereafter in this notification
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Seeks to extend the due date for filling of FORM GSTR-3B for newly migrated (obtaining GSTIN vide notification No. FTX.56/2017/Pt-I/130 dtd.14/09/2018) taxpayers [Amends notf. No. 4/2017-GST and 17/2017-GST].
CT/GST-14/2017/161-14/2018-GST Dated:- 21-9-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN
NOTIFICATION No. 14/2018-GST
The 21st September, 2018
No. CT/GST-14/2017/161.- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 (hereafter in this notification
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M/s Shree Trading Co. Versus Union of India and others
GST
2018 (10) TMI 48 – PUNJAB AND HARYANA HIGH COURT – TMI
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 21-9-2018
CWP No. 24275 of 2018
GST
MR. RAJESH BINDAL AND MR. AMIT RAWAL JJ.
Present:- Mr. Rishab Singla, Advocate for the petitioner.
Mr. Sunish Bindlish, Advocate for respondents No.1 and 2.
Ms. Anu Pal, Deputy Advocate General, Punjab.
Rajesh Bindal, J.
The assessee in the instant petition claims to be registered under Punjab VAT Act, 2005 (in short PVAT Act) as well as CST Act and under the GST Act, 2017 and is filing the VAT returns along with annual statements well in time as per the provisions of the PVAT Act and discharging the due liabilities.
Accord
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.(C) 1300/2018 titled as “Sare Realty Projects Private Limited Vs. Union of India & others” and other connected petitions.
The Government has also issued a Circular No.39/13/2018- GST dated 3.4.2018 to approach the Redressal Committee concerned for redressal of issues relating to filing of Form TRAN-01. It has been stated that certain assessees have already approached the Nodal Officer or the Redressal Committee concerned by submitting their respective representations but the same have not been adjudicated and no decision has been taken thereupon so far.
After hearing learned counsel for the parties, perusing the present petition and without expressing any opinion on the merits of the case, we dispose of the present petition by granting l
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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under Rule 117(1A) of the Central Goods and Services Tax Rules, 2017 in certain cases.
CCT/26-2/2017-2018/13/2242 Dated:- 21-9-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
Department of Finance
Office of the Commissioner of Commercial Taxes
__
Order
CCT/26-2/2017-2018/13/2242
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under Rule 117(1A) of the Central Goods and Se
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Kanakia Hotels & Resorts Pvt. Ltd. Versus The Union of India & Ors.
GST
2018 (9) TMI 1643 – BOMBAY HIGH COURT – TMI
BOMBAY HIGH COURT – HC
Dated:- 21-9-2018
WRIT PETITION NO. 5946 OF 2018
GST
M.S. SANKLECHA & RIYAZ I. CHAGLA, JJ.
Mr. Tarun Gulati a/w Mr. Vinayak Mathur I/b PDS Legal for the petitioner
Mr. M. Dwivedi a/w Mr. J.B. Mishra for the respondents
P.C.
1. This petition under Article 226 of the Constitution of India seeks a direction to respondents in particular respondent no.5 i.e. the Chairman, Goods and Services Tax Network, Ministry of Finance to enable online submission of the declaration under Form GST TRAN-1 so as to enable the petitioner to claim input tax credit of Cenvat credit under the Goo
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ee (ITGRC) held on 22.06.2018. The ITGRC committee had approved filing of TRAN-1 by the petitioner. ITGRC referred the matter to the Law Committee to examine the consequential actions required to be taken and the mechanism for implementation of such actions (this is in accordance with Clause 7 of the Circular dated 3.4.2018). The matter was deliberated in the Law Committee and after the approval of the competent authority, CBIC has now issued Notification No.48/2018 dated 10.09.2018 (copy attached) wherein Rule 117(1A) has been inserted. This rule provides for the following :
“(1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration
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Notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-state taxable supplies under HGST Act, 2017.
89/GST-2 Dated:- 21-9-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 21st September, 2018
No. 89/GST-2.- In exercise of the powers conferred by sub-section (1) of section 52 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Gover
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