Goods and Services Tax – Levy of GST on Service contract with railways – the activity involve use of consumables such as soap/ detergent/ chemicals of a minimal quantity and of a very nominal value ar
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Goods and Services Tax – Started By: – SAFETAB LIFESCIENCE – Dated:- 15-5-2018 Last Replied Date:- 16-5-2018 – Dear Friends/Experts, We a Chennai based Pharma company have done consultancy to foreign company. Now, we have to raise Invoice. The receiver has no GST registration in India/Tamilnadu. Payment will be received by USD only. Hope this is GST exempted Supply (i.e) Export of Service/Supply. Shall we raise Invoice without charging GST ? Or shall we have to raise Invoice with GST and collect GST from party and pay to Government and to get refund from Government ??? Experts please guide us immediately please. It is urgent at our end. – Reply By Harshal Fifadra – The Reply = Yes, it is an export of service as the place of supply is outsi
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Goods and Services Tax – GST – By: – Ashwarya Agarwal – Dated:- 15-5-2018 Last Replied Date:- 23-5-2018 – What is an e-Way Bill? e-way bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding ₹ 50,000 as mandated by the Government in terms of Section 68 of the CGST Act read with Rule 138 of the rules framed thereunder. It is generated from the GST Common Portal for e-Way bill system (www.ewaybill.nic.in) by the registered persons or transporters who cause movement of goods of consignment before commencement of such movement. Exception: Principal to Job-worker and vice-versa; Handicraft goods by dealer exempted from GST registration. When an eway bill is generated a unique eway bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter. When is E-way bill required? Every registered person who causes movement of goods through a Transporter or by Himself of consignment
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ned in accordance to provisions of section 15 and shall include / exclude the following: + Value declared in an invoice, a bill of supply or a delivery challan, + Central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and – the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods. – Value of any service included in the invoice (eg. Commission / Delivery Charges, etc) Details required to generate e-Way Bill Part A of Form GST EWB-01 On a quick perusal of the information required in Part A, it can be noticed that very limited information is required, namely: identity of the parties identity of the goods with value identity of the place of delivery (not place of supply) identity of occasion for transportation identity of document for transportation Part B of Form GST EWB-01 identity of vehicle Cases when e-Way bill is Not Required In the following cases it is not necessary to generate
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ory GST Rules. Transport of certain specified goods- Includes the list of exempt supply of goods, goods treated as no supply as per Schedule III, Certain schedule to Central tax Rate notifications 7/2017-CT(R) & 26/2017-CT(R). Any exemption for transport upto 50 Km?? If Consignor to Transporter distance < 50 Km (Intra-state), detail in Part B of Form GST EWB 01 may not be filled; If Transporter to Consignee distance < 50Km (Intra-state), detail of conveyance in Part B may not be updated Validity of e-Way Bill Type of conveyance Distance Validity of EWB (Calculated from time of generation of way bill) Other than Over dimensional cargo Less Than 100 Kms 1 Day For every additional 100 Kms or part thereof additional 1 Day For Over dimensional cargo Less Than 20 Kms 1 Day For every additional 20 Kms or part thereof additional 1 Day In case of Bill-to Ship-to transaction Sl. No Particulars Case-1 E-way bill generated by B . Case-2 E-way bill generated by A 1. Bill From: Details of
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Formation of Brand Rate Cell in ICD Mulund for fixation of Brand Rate of Drawback under the Customs, Central Excise Duties & Service Tax Drawback Rules, 2017 in the GST scenario – Customs – PUBLIC NOTICE No. -73/2018 – Dated:- 15-5-2018 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (G) NEW CUSTOM HOUSE, ZONE-I, BALLARD ESTATE MUMBAI – 400001 F. No. S/6-B-Misc-245/2018 ICD(M)(X) Date: 15.05.2018 PUBLIC NOTICE No. -73/2018 Subject: Formation of "Brand Rate Cell" in ICD Mulund for fixation of Brand Rate of Drawback under the Customs, Central Excise Duties & Service Tax Drawback Rules, 2017 in the GST scenario. Attention of the Trade is invited to Board's Circular No. 38/2017- Customs dated 22.09.2017 issued vide F. No. 60
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7 would be transferred along with all relevant documents to the Principal Commissioner/ Commissioner of Customs having jurisdiction over the place of export. In case an already filed application relates to exports from multiple places, the application should be transferred to the Principal Commissioner/ Commissioner of Customs having jurisdiction over any one of the places of export as per choice of the exporter. The exporter concerned may be requested to indicate his choice in this regard before the transfer of his application 4. Further, w.e.f. 01.07.2017, the work pertaining to fixation of Brand rate is to be handled by the Customs Commissionerate having jurisdiction over the place of export from where the export of goods has taken place
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GST – States – F.12(31)FD/Tax/2018 – Dated:- 15-5-2018 – Government of Rajasthan Finance (Tax) Department F.12(31)FD/Tax/2018 Dated: 15.05.2018 To, All HODS (as per list attached) Subject: Tax Deduction at Source under GST Please refer to this office letters No. F.12(89)/FD/Tax/2017 dated 20.09.2017 and 02.11.2017 wherein it had been directed that all government departments procuring goods and services under a contract exceeding ₹ 2,5 lakhs will be required to deduct tax at source under Section 51 of the GST law. For this purpose every DDO making such a deduction, is required to take a TAN based registration and to file returns as prescribed under the Act. It had been specifically directed vide above referred letters that the DDOs ar
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GST – States – NO.KA.NI.2-806/XI-9(42)/17 – Dated:- 15-5-2018 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION NO.KA.NI.2-806/XI-9(42)/17-U.P.GST RULES-2017-ORDER-(125)-2018, Lucknow : Dated : May 15, 2018 In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no.1 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no.l of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods And Services Tax Rules, 2017 Short title and commencement 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Sixteenth Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 18th day of April, 2018. Amendment of rule 89 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, in rule 89 for sub-rule (5) the following sub-rule
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shall be credited to the Fund: Provided that an amount equivalent to fifty percent of the amount of integrated tax determined under sub-section (5) of section 54 of the Central Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund. (2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund. (3) Accounts of the Fund maintained by the Government shall be subject to audit by the Comptroller and Auditor General of India. (4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the 'Committee') with a Chairman, a Vice Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilization of the money credited to the Fund for welfare of the consumers. (5) (a
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officer of the State Government, as the case may be, such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application; (c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the State Government, as the case may be; (d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant; (e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act; (f) to recover any sum due from any applicant in accordance with the provisions of the Act; (g) to require any applicant, or class of applicants to submit a periodical report, indicating proper uti
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nt; (b) for investment of the money available in the Fund; (c) for making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication; (d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee); (e) for making available up to 50% of the funds credited to the Fund each year, for publicity/consumer awareness on Goods and Services Tax (GST), provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty five crore rupees per annum. Explanation.- For the purposes of this rule,- (a) 'applicant' means,- (i) the Central Government or State Government; (ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State or Union Territory; (iii) any agency or or
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agency. (b) 'application' means an application in the form as specified by the Standing Committee from time to time; (c) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) Section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers; (d) 'Committee' means the Committee constituted under sub-rule (4); (e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of Section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which State tax has been paid; (f) 'Fund' means the Consumer welfare Fund established by the State Government under section 57 of the State Goods and Services Tax Act, 2017 (Act No.1 of 2017); (g) 'proper officer' means the officer having the power under the Act to make an order that the whole or any part of the state tax is refundable; Amend
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GSTIN Invoice/Bill of Entry Description of inputs held in stock, inputs contained in semi-finished or finished goods held in stock and capital goods /plant and machinery Unit Quantity Code (UQC) Qty Value (As adjusted by debit / credit note) Input tax credit/ Tax payable (whichever is higher) (Rs.) No. Date Central tax State/ Union territory tax Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 8 (a) Inputs held in stock (where invoice is available) 8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available) 8 (c) Capital goods/plant and machinery held in stock 8 (d) Inputs held in stock or inputs as contained in semi-finished /finished goods held in stock ( where invoice is not available) 9. Amount of tax payable and paid (based on Table 8) Sr. No . Description ITC reversible/T ax payable Tax paid along with application for cancellation of registration (GST REG-16) Balance tax payable (3-4) Amount paid through debit to electronic cash ledger Amoun
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; (iii) Non-resident taxable person; (iv) Persons required to deduct tax at source under section 51; and (v) Persons required to collect tax at source under section 52. 2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed. 3. Following points need to be taken care of while providing details of stock at Sl. No.8: (i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods; (ii) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoice/purchase taking useful life as five years. 4. The details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl.
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2018 (6) TMI 861 – CESTAT CHENNAI – TMI – Demand of Interest on Differential Duty – finalization of provisional assessment – Held that:- The entire differential duty including cess as applicable amounting to ₹ 95,94,137/- was paid on 30.04.2010 itself much before the finalization of assessment which is dated 07.09.2010 and therefore there was no duty payable by the appellant consequent to the determination of duty payable on finalization of provisional assessment.
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It is a settled position of law that when there are diametrically opposite decisions of High Courts are available, then, with highest respects, it is construction which favours the assessee must be adopted.
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Appeal allowed – decided in favor of appellant. – E/42345/2017 – FINAL ORDER No. 41487/2018 – Dated:- 15-5-2018 – P. DINESHA, Member (Judicial) Shri Sai Prashanth, Adv., for the appellant Shri R. Subramaniyam, AC (AR) for the Respondent. ORDER Brief facts of the case are that the appellants are engaged i
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377; 20,53,468/- on 04.11.2010 towards the interest demanded and simultaneously they made a claim of refund of the interest so paid on the ground that the payment was made on the mistake of law also placing reliance on the order of the Mumbai Tribunal in the case of CCE Vs. Ispat Industries Ltd. – 2010 (259) ELT 662 (Bom.). The adjudicating authority vide his Order-in-Original dated 30.03.2012, rejected the aforesaid refund claim put forth by the appellants against which the appellant preferred an appeal before the Commissioner (Appeals) LTU, Chennai. In appeal, the Commissioner (Appeals) vide his order dated 02.01.2014 allowed the appeal holding that the appellant was not required to pay the interest on the differential duty and further held that they are eligible for refund of the interest so paid. Against this order the department went on appeal before the Chennai Bench of the Tribunal and the Tribunal vide Final Order No. 40284-40285/2016 dated 18.02.2016 rejected the appeal filed
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Cine Super 8 Pvt. Ltd. Vs. UOI – 1994 (72) ELT 20 (Bom.) and Sulochana Amma Vs. Narayanan Nair – 1995 (77) ELKT 785 (S.C.). Aggrieved by the said order of the Ld. Commissioner (Appeals), the tax payer is before this forum. 2. On behalf of the appellants, Shri R. Sai Prashanth appeared and submitted that it was the case of the tax payer that in the first place the reliance on Rule 7 (4) of CER is misplaced in as much as the same applies to a situation where any amount of duty has become payable consequent to the determination of differential duty upto the finalization of assessment which is not the case here. It was further explained that the entire differential duty including cess as applicable amounting to ₹ 95,94,137/- was paid on 30.04.2010 itself much before the finalization of assessment which is dated 07.09.2010 and therefore there was no duty payable by the appellant consequent to the determination of duty payable on finalization of provisional assessment. The appellant he
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Bombay High Court supports the contention of the tax payer. 4. Heard both sides and perused the records. 5. Undoubtedly, the issue involved is no more res integra since this Tribunal has already taken a decision in its orders in the appellant s own cases for different periods as stated by the Ld. Counsel appearing for the tax payer. This Tribunal in all its earlier orders has relied on the decisions of the Hon ble Bombay High Court in Ispat Industries Ltd. (supra). While passing the orders, this Court has duly taken note of the decision of the Hon ble High Court of Allahabad but has also relied on the decision of Hon ble Supreme Court in the case of J.K. Synthetics Ltd. Vs. CTO – 1994 (4) SCC 276, which is relating to the interest provisins in respect of Rajasthan Sales Tax Act. It is a settled position of law that when there are diametrically opposite decisions of High Courts are available, then, with highest respects, it is construction which favours the assessee must be adopted, as
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2018 (6) TMI 171 – DELHI HIGH COURT – 2018 (16) G. S. T. L. 194 (Del.) – GST portal issues – Claim of refund / provisional refund – Grievance mechanism set up in terms of Circular No. 39/13/2018-GST dated 03.04.2018 – the grievance is claimed to be ineffective for the normal reply given is that the problem has been resolved though in fact the problem persists – non credit/payments of electronic cash ledger – rectification of mistake by GSTN portal
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Revenue stated that petitioner in spite of repeated e-mails have failed to furnish information and details. Our attention is drawn to Annexure-7 to the status report.
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Held that:- The petitioners must immediately respond to Annexure-7 by sending e-mails within 7 days, on each issue or
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and Services Tax Network (GSTN) submits that the grievance mechanism set up in terms of Circular No. 39/13/2018-GST dated 03.04.2018 ineffective for the normal reply given is that the problem has been resolved though in fact the problem persists. The reply furnished should be effective and must disclose the method and manner in which the issue has been resolved. Some specific instances with reference to typical reply have been highlighted. Second submission made by the petitioner relates to non credit/payments of electronic cash ledger. Third issue highlighted by the petitioner is that Central and State Acts permit rectification of mistakes. However, GSTN portal does not permit rectification of a return already filed. Rectification is to b
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2018 (5) TMI 1357 – CESTAT CHENNAI – TMI – CENVAT credit – input services – rent-a-cab service – Department was of the view that these services were neither used directly nor indirectly nor in relation to the manufacture and therefore the said services do not qualify as input services for availing Cenvat credit of service tax paid on the said services – whether the appellants are eligible for Cenvat credit on ‘Rent-a-Cab service? – Held that: – the Hon’ble Supreme court in the case of M/s. Maruti Suzuki Ltd. Vs. CCE, Delhi [2009 (8) TMI 14 – SUPREME COURT] has held that crucial requirement for availment of input credit of all goods is ‘used in or in relation to the manufacture of final products’ – In the case on hand, admittedly, the Revenue has not negatived the plea of the appellant that the service availed of Rent-a-cab service had been used for official purposes by the employees of the appellant, for or during the business. There is also no dispute with regard to the period involv
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t they had availed Cenvat credit of service tax paid on various services for the period from June 2011 to May 2012. The department was of the view that these services were neither used directly nor indirectly nor in relation to the manufacture and therefore the said services do not qualify as input services for availing Cenvat credit of service tax paid on the said services. Hence a SCN dated 05.07.2012 was issued proposing recovery of service tax credit availed during the period from June 2011 to May 2012 along with interest and imposition of penalty under Rule 15(1) of the Cenvat Credit Rules, 2004. On adjudication, the adjudicating authority allowed the credit taken on various services except Rent-a-Cab service to the tune of ₹ 1,19,027/-, charged interest and imposed a penalty of ₹ 11,902/- under Rule 15(1) of CCR, 04 read with Section 11 AC of the Central Excise Act, 1944. In appeal, the Commissioner (Appeals) upheld the order of the adjudicating authority. Hence this
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missions:- 1. CCE, Vadodara Vs. Hadyn Glass Gujarat Ltd. 2009 (240) ELT 729 (Tri.) 2. Jaypee Rewa Plant Vs. CCE, Bhopal 2010 (17) STR 519 (Tri.-Del) 3. J.K. Sugar Ltd. Vs. CCE, Meerut 2011 (270) ELT 225 (Tri.-Del) 4. CCE Vs. HEG Ltd. 2010 (20)STR 312 5. CCE, Visakhapatnam Vs. AP Paper Mills Ltd. 2011 (22) STR 126 (Tri.-Bang.) 6. CCE, Visakhapatnam Vs. AP Paper Mills Ltd. 2010 (254) ELT 354 (Tri.-Bang.) 7. CCE Nagpur Vs. Ultratech Cement Ltd. 2010 (20) STR 577 (Bom.) 8. Integra Software services Pvt. Ltd.Vs. CCE 2017 (48) STR 137 (Tri-Chen.) 9. CCE, Bangalore Vs. Interplex Electronics (I) Ltd 2015 (39) STR 578 (Kar.) 10. Source HOV India Pvt.Ltd. Vs. CST, Chen. 2016 (45) STR 233 (Tri.-Chen. 11. Sundaram Clayton Ltd. Vs. CCE, Chen. 2016 (42) STR 741 (Tri.-Chen.) 12. Wipro Ltd. Vs. CCE, Pondicherry 2018 (4) TMI 967 -CESTAT-Chennai He further submitted that since the appellants are eligible to avail cenvat credit in respect of Rent-a-cab service, no penalty is warranted as the issue is one
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ct was not disputed by the Revenue. In this context, it is very useful to refer to an order of this very Court in the case of Sundaram Clayton Ltd. (supra), wherein it has been held as under:- 5 (i) Rent a cab service is found to be essential for the transportation of the employees in the adjudication order itself. When such a service is not found irrelevant to the business or manufacturing activity, credit of input tax cannot be denied since rent a cab service is essential for the movement of the employees of the factory and to carry out business activity. 5.2 Further, the Hon ble High Court of Karnataka in the case of CCE Vs. Stanzen Toyotetsu India Pvt. Ltd. – 2011 (23) STR 444 (Kar.), while considering a similar issue has held as under:- 13. Rent-a-Cab service is provided by the assessee to these workers to reach the factory premises in time which has a direct bearing on the manufacturing activity. In fact the employee is also entitled to conveyance allowance. It also would form pa
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n or in relation to the manufacture of final products . In the case on hand, admittedly, the Revenue has not negatived the plea of the appellant that the service availed of Rent-a-cab service had been used for official purposes by the employees of the appellant, for or during the business. There is also no dispute with regard to the period involved in the present case that it was prior to 01.04.2011. The Revenue has lost sight of the fact that the said service was provided by the appellant to its workers to reach the factory premises in time which has a direct bearing on the manufacturing activity/production which, otherwise, the employees would have claimed conveyance allowance. Thus, going by the facts and circumstances and the decisions referred to supra, I am of the considered view that the appellant is eligible to avail Cenvat credit of rent-a-cab service up to 01.04.2011 along with consequential relief, if any. It is ordered accordingly. ( Operative part of the Order pronounced i
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GST – States – 22/2018-State Tax – Dated:- 15-5-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 15th May 2018. NOTIFICATION Notification No. 22/2018-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1518/C.R. 48/Taxation-1.- In exercise of the powers conferred by section 128 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereafter in this notification referred to as said Act ), the Government of Ma
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2018 (5) TMI 1330 – KERALA HIGH COURT – TMI – Conditional order of stay – claim of petitioner is that the reason for condition imposed is not stated by 2nd respondent – Held that: – In Ext.P4 order, the 2nd respondent does not state reasons as to why the petitioner was required to deposit the amounts as a condition for the grant of stay – This Court has held in Archana Agencies v Commercial Tax Officer [2014 (5) TMI 1024 – KERALA HIGH COURT] that an authority considering a stay petition is bound to give reasons even while granting conditional stay – the 2nd respondent is directed to pass fresh orders on the stay application preferred by the petitioner, after hearing the petitioner – petition disposed off. – W.P.(C).No.15981 Of 2018 Dated:
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round that the 2nd respondent had not exercised his discretion validly while passing the said order. 3. I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents. On a consideration of the facts and circumstances of the case and submissions made across the bar, I dispose the writ petition with the following directions:- (i) In Ext.P4 order, the 2nd respondent does not state reasons as to why the petitioner was required to deposit the amounts as a condition for the grant of stay. This Court has held in Archana Agencies v Commercial Tax Officer – 2014 (2) KLT 715 that an authority considering a stay petition is bound to give reasons even while granting conditional stay. (ii) Accordingly, I
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2018 (5) TMI 1329 – KERALA HIGH COURT – 2018 (15) G. S. T. L. 591 (Ker.) – Detention of goods – Section 129(3) of the CGST/SGST Act, 2017 – vehicle details was not updated in the e-way bill – Held that: – the goods detained under a detention notice issued in terms of the CGST/SGST Act cannot be released unless a security equal to the amount demanded is insisted from the assessee – the 1st respondent is directed to release the goods and the vehicle to the petitioner on the petitioner furnishing a bank guarantee for the security amount demanded – petition disposed off. – W.P.(C).NO.15994 OF 2018 (Y) Dated:- 15-5-2018 – MR. A. K. JAYASANKARAN NAMBIAR, J. For The Petitioner : Sri. K. Srikumar (SR.) Sri. K. Manoj Chandran Sri.P.R.Ajithkumar Sr
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f the facts and circumstances of the case and the submissions made across the Bar, I dispose the writ petition with the following directions: (i) On a perusal of Ext.P3 detention notice, I find that the defect pointed out in the transportation of the goods is that the vehicle details was not updated in the e-way bill as mandated by Rule 138(2) of the CGST/SGST Rule of 2017. The learned Government Pleader would submit, on instructions, that inasmuch as the e-way bill has been made a mandatory document with effect from 1.4.2018, the petitioner cannot be heard to contend that a minor defect in a mandatory document cannot be a ground for detention. On a perusal of the rival submissions, and finding that a Division Bench of this Court has alread
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2018 (5) TMI 1180 – KERALA HIGH COURT – 2018 (15) G. S. T. L. 592 (Ker.) – Release of seized vehicle – evasion of SGST and CGST – The State challenges the order, since it is passed overlooking Rule 140 of the SGST Rules – Held that: – In the absence of any challenge against the rules, the goods and vehicle can be released only in accordance with Rule 140 – interim order modified directing to release the goods and vehicle either on furnishing the bank guarantee or depositing the amount demanded – appeal disposed off. – W.A. No. 969 of 2018 And W.P.C. No. 15489 of 2018 Dated:- 15-5-2018 – MR. A. MUHAMED MUSTAQUE AND MR. ASHOK MENON, JJ. For The Appellant : Government Pleader For The Respondent : Sri.P.R. Ajithkumar JUDGMENT Muhamed Mustaque
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GST – States – 53/GST-2 – Dated:- 15-5-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT NOTIFICATION The 15th May, 2018 No. 53/GST-2.- In exercise of the powers conferred by section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act for failure to furnish the return in FORM GSTR-3B by the due date for each of the months from October, 2017 to
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Goods and Services Tax – Started By: – narendra patel – Dated:- 14-5-2018 Last Replied Date:- 16-5-2018 – Sir, Do we have to include Municipal Tax, Professional tax and Bank charges in Section 5 (Value of Exempt, Nil rated and non-GST inward supplies) of the GSTR 3B return. Please advise. Thank you. – Reply By Ganeshan Kalyani – The Reply = No need to show municipal tax and professional tax. – Reply By narendra patel – The Reply = Thank you, Sir – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply
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Goods and Services Tax – GST – Dated:- 14-5-2018 – As per the decision of the GST Council, e-Way Bill system for inter-State movement of goods has been rolled out from 01st April, 2018. As on 13th May, 2018, e-Way Bill system for intra-State movement of goods has been rolled out in the States/ Union Territory of Andhra Pradesh, Arunachal Pradesh, Bihar, Gujarat, Haryana, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Madhya Pradesh, Meghalaya, Nagaland, Sikkim, Telangana, Tripura, Uttarakhand,
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Goods and Services Tax – Late fee for late filing of FORM GSTR-3B waived for the class of registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or
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Goods and Services Tax – Started By: – Lakshminarayanan TR – Dated:- 14-5-2018 Last Replied Date:- 15-5-2018 – Dear all Could someone clarify as to how to correct the IGST transactions pointing to wrong place of supply( state) i.e Delhi instead of West Bengal (supplied from Kerala). As this is B2C Large inter-state transactions, mere amendment in GSTR 1 is good enough? Please throw your thoughts and insights. Thanks in advance. Durai – Reply By YAGAY and SUN – The Reply = You may make correctio
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Goods and Services Tax – Classification of goods – Fludeoxyglucose or FDG – Even if the compounds of radioactive isotopes may have uses in medicine, they fall in Heading 2844 only. We very determinedl
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Goods and Services Tax – Classification of Service – Rate of GST – turnkey Engineering, Procurement and Construction (EPC) Contract for construction of a solar power plant – cannot be held as supply o
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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 14-5-2018 – Goods and Services Tax (GST), introduced from July 1, 2017 is more than ten months old now but has resulted in operational and implementation disruptions affecting all stakeholders. GST law, as drafted and legislated, is not free from the interpretational hassles. GST Council his however, making regular changes to fix the anomalies and hardships faced by taxpayers. There were no legislative changes in the Union Budget -2018. Taxpayers have already started challenging various provisions of GST laws and rules framed there under with more than 140 writs being filed in different courts. High courts and Supreme court have taken a liberal stand so far in view of the fact that law is new and is yet evolving. However, CBIC may move to Supreme court where the verdict is against the Government. This has also been indicated in Circular No. 39 dated 03.04.2018 wherein it is has been hinted in relation to resolution of s
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be determined under Article 226 of the Constitution of India. The court held that since no cause of action had arisen to assessee yet by impugned action notice or order by respondents, petition was liable to be dismissed as premature. In Hindalco Industries Ltd. v. Union of India 2018 (3) TMI 1124, where assessee filed writ petition against recovery of service tax demand raised upon it, petition was disposed of stating that on account of subsequent development and particularly CGST Act and the issue in petition was purely academic and rendered infructuous. The court also recalled its earlier order imposing costs of ₹ 25,000 on the respondents which had been duly complied with and was directed to be returned. Such cost was to impress upon the Authorities that the proceedings before the Court should not be delayed. By delay, the larger public interest suffers and that was not present to the mind of the authorities and it is only to remind them of the duties and obligations to the
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ssee by calculating IGST @ 5 percent. The assessee was directed to pay the differential duty in respect of the Bill of Entry dated 04.07.2017 as well as the duty quantified on the live consignment covered in Bill of Entry dated 03.10.2017 by calculating the Integrated Goods and Services Tax at the rate of 5 percent. On remittance of the differential duties, the Adjudicating Authority shall provisionally release the cargo within a period of seven days from the date of remittance for both Bills of Entry. In D. Pauls Travel & Tours Ltd. v. Union of India 2017 (12) TMI 640 (Delhi), where the petitioner was in business of booking tours and hotel packages for customers and charged IGST from them for booking in hotels located outside Delhi but were unable to avail input tax credit on SGST charged by hotels as it was not registered in the state where hotel was situated. Further, different provisions were applicable in case of online booking through web travel portals where input tax credit
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Goods and Services Tax – Started By: – BalKrishan Rakheja – Dated:- 14-5-2018 Last Replied Date:- 16-5-2018 – Q1 Export was made in the month of July 2017 under advance authorisation scheme and also availed ITC in respect of goods purchased during the month of JULY 2017 whether I can claim refund of unclaimed ITC for the period of JULy 2017 in case I exported the goods under advance authorisation licence .The goods under advance authorisation were imported prior to GST regime and the same were used for export in the month of July 2017.Q2. Our is a company having two unit i A & B in different state and engaged in the manufacturing same goods in both unit. The A unit purchased the goods from their unit B which is situated in another stat
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GST – States – 16082-FIN-CT1-TAX-0043/2017-S.R.O. No. 169/2018 – Dated:- 14-5-2018 – FINANCE DEPARTMENT NOTIFICATION The 14th May, 2018 S.R.O. No. 169/2018- In exercise of the powers conferred by Section 128 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby waive the late fee payable under section 47 of the said Act for failure to furnish the return in FORM GSTR-3B by the due date
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M/s. Dhamtari Krishi Kendra Versus Union of India, State of Chhattisgarh, Principal Commissioner, Central Excise, Customs & Service Tax (Central GST & Central Excise) , Commissioner, Commercial Tax And GST Officer, Dhamtari, Commercial Tax/GST Office, Chhattisgarh – 2018 (5) TMI 1746 – CHHATTISGARH HIGH COURT – TMI – Unable to upload his GST TRAN-1 & TRAN-2 forms to avail input tax credit – Held that:- Complete procedure has been prescribed for redressal of grievance which the petitioner has raised in this writ petition, particularly of non-uploading of FORM TRAN -1 due to technical glitches – Apart from this, the State Government – Commissioner, Central Excise / GST has issued order dated 5-4-2018 in which Nodal Officers have already been appointed by the State Government – the petitioner is directed to approach the Nodal Officer of Dhamtari i.e. Assistant Commissioner, State GST, Raipur Circle-7 for redressal of his grievance – Petition disposed off. – Writ Petition (T) No.68 of 2018
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4 and 5 / State stating inter alia that the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has set up an IT grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST portal providing for appointment of Nodal Officer on identified issues and solutions have also been suggested in the said notification. 3. Learned counsel for the petitioner would submit that due to technical glitches, the petitioner could not upload FORM GST TRAN -1 to avail the input tax credit benefit. 4. Learned counsel for the respondents submit that the Central Government has issued a notification setting up an IT grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST portal providing for appointment of Nodal Officer on identified issues and solutions have also been suggested in the said notification. 5. I have heard learned counsel for the parties and considered th
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in the system. GSTN shall identify such taxpayers who could not file TRAN-1 on the basis of electronic audit trial. It has been decided that all such taxpayers, who tried but were not able to complete TRAN-1 procedure (original or revised) of filing them on or before 27.12.2017 due to IT-glitch, shall be provided the facility to complete TRAN-1 filing. It is clarified that the last date for filing of TRAN 1 is not being extended in general and only these identified taxpayers shall be allowed to complete the process of filing TRAN-1. 8.2 The taxpayer shall not be allowed to amend the amount of credit in TRAN-1 during this process vis-a-vis the amount of credit which was recorded by the taxpayer in the TRAN-1, which could not be filed. If needed, GSTN may request field formations of Centre and State to collect additional document/data etc. or verify the same to identify taxpayers who should be allowed this procedure. 8.3 GSTN shall communicate directly with the taxpayers in this regard
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GST – States – ERTS(T) 65/2017/372 – Dated:- 14-5-2018 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 14th May, 2018 No. ERTS(T) 65/2017/372- In. exercise of the powers conferred by section 128 of the Meghalaya Goods and Services Tax Act, 20177 (Act No. 10 of 2017), the Government of Meghalaya, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act for failure to furnish the re
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