Goods and Services Tax – Filing of GST Tran-1/ Tran-2 forms – one time facility of filing, so as to result in a deemed credit as though the assessee had filed the form before the expiry of the stipula
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Goods and Services Tax – Started By: – Suma Menon – Dated:- 3-5-2018 Last Replied Date:- 5-5-2018 – Dear sirKindly give a clarification regarding GST on the following man power supply. Supplying man power to water authority lab for the various works like Lab assistant ChemistBacteriologist. Etc. Look forward to your reply.Thanking you Suma Menon – Reply By Alkesh Jani – The Reply = Sir, my point of view is that, prima facie GST @18 is applicable in your case. if you can elaborate your query, it
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Goods and Services Tax – GST – By: – Alkesh Jani – Dated:- 3-5-2018 Last Replied Date:- 4-5-2018 – The country s biggest tax reform the GST. The trade had been waiting since so long for this tax reform. The great marathon took place all over the country by organizing various seminars, awareness, programs and what not, by the Government, intellectual person and other agencies, for GST. Today, after the completion of one Accounting year, still some key areas which requires special attention, are addressed below The GST law and rules, says to be submitted online on the common portal or through facilitation center notified by the Commissioner. The registered tax payers as recorded on 10.12.2017, is more than 97 lakhs, to which the capacity of server of GST portal is 80 thousand, the website errors and downtime of server or technical problem makes tax payers or consultant or person responsible for GST matters of the firm, are unable to file their returns and / or application before due dat
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used which indicates mandatory in nature, further, Circular No. 8/8/2017-GST, dated 4-10-2017, which states that c) Form for bond/LUT: Till the time FORM GST RFD-11 is available on the common portal, the registered person (exporters) may download the FORM GST RFD-11 from the website of the Central Board of Excise and Customs (www.cbec.gov.in) and furnish the duly filled form to the jurisdictional Deputy/Assistant Commissioner having jurisdiction over their principal place of business. The LUT shall be furnished on the letter head of the registered person, in duplicate, and it shall be executed by the working partner, the Managing Director or the Company Secretary or the proprietor or by a person duly authorised by such working partner or Board of Directors of such company or proprietor. This was effective before March-2018, as the validity of LUT/Bond is of one accounting year. The filing of LUT/Bond was made available online and this created confusion among the trade and stakeholders,
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ect over Notification. As this is beneficial to tax payers and exports, we do not have any objection or we welcomed that step taken by the Government. But legally is this acceptable? As per law and rules made there under, (Normal) registered tax payers are required to file three returns i.e. GSTR-1, GSTR-2 and GSTR-3, the return GSTR-2 is auto populated, but is required to be filed. After the span of 10 months, the GSTR-2 and GSTR-3 are kept in abeyance and a committee will decide before June of this year, keeping awake the tax payers and consultant. The most eye catching scenario is of GSTR-1, the data fields are formulated in such a way that system has no work to do. Each bifurcation of data are on the strong shoulders of taxpayers and person responsible to file the return. As there are various issued to be addressed, but the last for this article is cancellation of registered person who has been migrated from the erstwhile law. The small traders or service providers, whose turnover
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the Government the facts at the ground level. To conclude I would say that Intellectuals should not become NPA of the society, this does not means that Intellectuals are not making efforts, but I would only few are making the efforts. It is our prime duty to bring to the notice of the Government, so that better result is achieved and our country may reach from developing to DEVELOPED country. – Reply By KASTURI SETHI – The Reply = Sh.Alkesh Ji,Nice article with good drafting. I request you to highlight more deficiency in Common Portal System and implementation of GST in public interest. Also send a copy of such article to the Chairman, GST Council. It gives me immense pleasure to see a youngster working hard. Keep it up. K.L.SETHI – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = In such cases the assessee should invoke writ jurisdiction and claim extraordinary cost and compensation from GSTIN. – Reply By Alkesh Jani – The Reply = Sir, I thank both the intellectuals for giving their
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Goods and Services Tax – Levy of Administrative Charges – post GST situation – sale and supply of molasses under the provision of the U.P. Sheera Niyantran Adhiniyam, 1964 – stay granted – HC – TMI Updates – Highlights
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2018 (6) TMI 1059 – ALLAHABAD HIGH COURT – TMI – Seizure Order – penalty – It is submitted that vide order dated 24.4.2018 the writ petition was allowed and the seizure order dated 16.4.2018 passed under Section 129(1) of the Act and the consequential penalty notice dated 16.4.2018 issued under Section 129(3) of the Act were quashed and thus there was no justification to impose condition of furnishing of the indemnity bond to the extent of proposed tax and penalty for release of the goods and vehicle, which was seized.
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Held that:- It appears that the said part of the order has been incorporated inadvertently. Accordingly, the necessary correction is carried out by deleting the words “upon furnishing of the Indemnity Bond to the exten
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GST – States – FTX.56/2017/231 – Dated:- 3-5-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION No. 10 The 3rd May, 2018 No. FTX.56/2017/231.- In exercise of the powers conferred by sub-section (l) of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following furth
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2018 (5) TMI 1553 – ALLAHABAD HIGH COURT – TMI – Release of seized goods – seizure has been made on the ground that there was some discrepancy in the documents available with the driver – Held that: – petitioners say that they are willing to file a bond along with the security to the satisfaction of the Proper Officer, but, they are unable to pay the security in cash – the request of petitioner appears to be reasonable – the writ petition disposed off with the direction to the opposite parties to release the goods in accordance with law – MISC. BENCH No. 12608 of 2018 Dated:- 3-5-2018 – Hon'ble Shabihul Hasnain And Hon'ble Rajan Roy, JJ. For the Petitioner : Neerav Chitravanshi For the Respondent : C.S.C. ORDER Heard Shri Neerav C
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GST – States – G.O.MS.No. 208 – Dated:- 3-5-2018 – GOVERNMENT OF ANDHRA PRADESH REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 208 Dated: 03-05-2018 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 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) Dept., Dt.22-06-2017 as subsequently amended namely,- (1) i) These rules may be called the Andhra Pradesh Goods and Services Tax (Eighteenth Amendment) Rules, 2018. ii) Save as otherwise provided, they shall be deemed to have come into force with effect on and from the Eighteenth day of April, 2018. AMENDMENTS In the Andhra Pradesh Goods and Services Tax Rules, 2017, – (1) in rule 89, for sub-rule (5), the following shall be substituted, namely,- (5). In the case of refund on account of inverted duty structure, refund of input tax credit
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sub-section (5) of section 54 of the Andhra Pradesh 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) The Committee shall meet as and when necessary, generally four times in a year; (b) the Committee shall meet at such time and place
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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 utilisation of the grant; (h) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material partic
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nses 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 organization engaged in consumer welfare activities for a minimum period of three years, registered under the Companies Act, 2013 (Act No.18
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(c) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) of Section 4 of the Consumer Protection Act, 1986 (Act No.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 (Act No.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 Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 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; (iii) in FORM GST ITC-03, after entry 5 (e), for the instruction against the expression ** , the following expres
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usted 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) Sl.No. Description ITC reversible/Tax 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 Amount paid through debit to electronic credit ledger Central Tax State/ Union territory Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 9 10 1. Central Tax 2. State/Union territory Tax 3. Integrated Tax 4. Cess 10. Interest, late f
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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. No. 8 (against entry 8 (d)) shall be duly certified by a practicing chartered accountant or cost accountant. Copy of the certificate shall be uploaded while filing the details. (v) for FORM GST DRC-07, the following sha
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GST – States – FTX.56/2017/Pt-III/093 – Dated:- 3-5-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 3rd May, 2018 No.FTX.56/2017/Pt-III/93.-In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Government of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely:- Short title and commencement (1) These Rules may be called the Assam Goods and Services Tax (Second Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. Amendment in rule 117. 2. In the principal rule, with effect from 7th March, 2018, in rule 117, in sub-rule (4), in clause (b), for sub-clause (iii), the following shall be substituted, namely:- (iii) The registered person availing of this scheme and having fu
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GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal: Provided that the transporter, on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal: Provided further that where the goods to be transported are supplied through an e-commerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal: Provided also that where goods are sent by a principal located in one State or Union territory to a job worker located in any other State or Union territory, the e-way bill
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ce, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01. (2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the informatio
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, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule: Provided also that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1.-For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.-The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and
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mber to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment: Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated the e-way bill in FORM GST EWB-01 and the aggreg
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pient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available. (9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B: Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:- Sl. No. Distan
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of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill. Explanation 2.- For the purposes of this rule, the expression Over Dimensional Cargo shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988). (11) The details of the e-way bill generated under this rule shall be made available to the- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case may be, shall communicate his acceptance
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on for clearance by Customs; (d) in respect of movement of goods within such areas in the State for values not exceeding such amount as the Commissioner of State tax , in consultation with the Principal Chief Commissioner / Chief Commissioner of Central tax, may , subject to conditions that may be specified , notify; (e) where the goods, other than de-oiled cake, being transported, as specified in the Schedule appended to Government of Assam, Finance (Taxation) Department Notification No. 2(FTX.56/2017/15 dated the 29th June, 2017) published in the Assam Gazette, Extraordinary, vide number 336 dated the 29th June, 2017 as amended from time to time; (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; (g) where the supply of goods being transported is treated as no supply under Schedule III of the Act; (h) where the goods are being transported-
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nee; (l) where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;. (m) where empty cargo containers are being transported; and. (n) where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.. Explanation.- The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be. ANNEXURE [(See rule 138 (14)] S. No. Description of Goods (1) (2) 1. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers 2. Kerosene oil sold under PDS 3. Postal baggage transported by De
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y rail or by air or vessel. (2) A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading. (3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1. (4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods. (5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may,
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(3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf: Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf. ; Substitution of rule 138C. 6. In the principal rules, for rule 138C, the following rule shall be substituted, namely:- 138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. (2) Where the physical verification of goods being transported on any conveyance has been done during transit at one pl
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y A.5 Document Number A.6 Document Date A.7 Value of Goods A.8 HSN Code A.9 Reason for Transportation PART-B B.1 Vehicle Number for Road B.2 Transport Document Number/Defence Vehicle No./Temporary Vehicle Registration No./Nepal or Bhutan Vehicle Registration No. Notes: 1. HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. 2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.. 3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading Number. 4. Place of Delivery shall indicate the PIN Code of place of delivery. 5. Place of dispatch shall indicate the PIN Code of place of dispatch. 6. Wher
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Delivery Challan or Bill of Entry date Tax Invoice or Bill of Supply or Delivery Challan or Bill of Entry Number Name of person in-charge of vehicle Description of goods Declared quantity of goods Declared value of goods Brief description of the discrepancy Whether goods were detained? If not, date and time of release of vehicle Part B Actual quantity of goods Actual value of the Goods Tax payable Integrated tax Central tax State or Union Territory tax Cess Penalty payable Integrated tax Central tax State or Union Territory tax Cess Details of Notice Date Number Summary of findings Substitution of FORM GST EWB-04. 11. In the principal Rules, for FORM GST EWB-04, the following form shall be substituted, namely:- FORM GST EWB-04 (See rule138D) Report of detention E-Way Bill Number Approximate Location of detention Period of detention Name of Officer in-charge (if known) Date Time Substitution of FORM GST INV-1, 12. In the principal Rules, for FORM GST INV-1, the following form shall be
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RFD-01, for the DECLARATION [second proviso to section 54(3)], the following shall be substituted, namely: DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name – Designation / Status ; Substitution in FORM GST RFD-01A. 14. In the principal Rules, with effect from 7th March, 2018, in FORM GST RFD-01A, for the DECLARATION [second proviso to section 54(3)], the following shall be substituted, namely:- DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not
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GST – States – FTX.56/2017/237 – Dated:- 3-5-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 3rd May, 2018 No.FTX.56/2017/237.- In exercise of the powers conferred by section 148 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the Act), the Governor of Assam, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1
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GST – States – FTX.56/2017/225 – Dated:- 3-5-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 3rd May, 2018 No.FTX.56/2017/225.- In exercise of the powers conferred by Section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely; – Short title and commencement. 1. (1) These rules may be called the Assam Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force with effect from 23rd March, 2018. Amendment in rule 45. 2. In the principal rules, in rule 45, in sub-rule (1)
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b worker to another or are returned to the principal."; Amendment in rule 124. 3. In the principal rules, in rule 124- (a) in sub-rule (4), in the first proviso, after the words "Provided letter "a" shall be inserted; (b) in sub-rule (5), in the first proviso, after the words "Provided that", the letter "a" shall be inserted; Substitution of rule 125. 4. In the principal rules, for rule 125, the following rule shall be substituted, namely:- "Secretary to the Authority 125. An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority."; Amendment in rule 127. 5. In the principal rules, in rule 127, in claus
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on that further investigation or inquiry is called for in the matter, it may, for reasons to be recorded in writing, refer the matter to the Director General of Safeguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules."; Substitution of rule 134. 8. In the principal rules, for rule 134, the following rule shall be substituted: – "Decision to be taken by the majority 134.(1) A minimum of three members of the Authority shall constitute quorum at its meetings. (2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the C
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2018 (5) TMI 697 – ALLAHABAD HIGH COURT – 2018 (13) G. S. T. L. 405 (All.) – Seizure of goods – goods detained solely on the ground the goods are not accompanied with filled 'Part B' of form GST e-way bill-01 – Held that: – Since the facts of the present case are identical as of Rivigo Services Pvt. Ltd. [2018 (5) TMI 367 – ALLAHABAD HIGH COURT] we are disposing of the present petition on similar terms by directing the respondent no.3 to release the seized goods and vehicle forthwith – in the present case, the seizure proceedings are carried out illegally and the same are wholly without jurisdiction – petition allowed – decided in favor of petitioner. – Writ Tax No. 731 of 2018 Dated:- 3-5-2018 – Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ. For the Petitioner : Nishant Mishra,Vipin Kumar Kushwaha For the Respondent : C.S.C.,A.S.G.I.,B.K.Singh Raghuvanshi ORDER Heard Sri Nishant Mishra, learned counsel for the petitioner, Sri A.C. Tripathi representing the respondent no
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dealer of Assam and Nagaland. The submission of counsel for the petitioner is that the consignors and the consignees are registered with their respective GST authorities. Consignors prepared the invoices and charged the IGST at appropriate rate and downloaded the e-way bill from the common portal electronically in which the transporter's details and details of invoices are duly mentioned. The contention of the counsel for the petitioner is that though the e-way bill has been downloaded from common portal while providing all details as necessary to be mentioned in 'Part A', since the dealers/consignors were not aware about the details of vehicle by which the goods were supposed to be transported from the godown of the transporter situated at U.P. Boarder, Ghaziabad to its ultimate destination the vehicle details could not be furnished in 'Part B' at that time. According to the counsel for the petitioner, the goods proceeded from the place of business of the consignor
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art B' of e-way bill was not filled up. The respondent no.3 after passing the seizure order dated 24.04.2018 has directed the petitioner to deposit an amount of ₹ 67,323/- and equivalent amount of penalty. In paragraph 25 of the writ petition, the petitioner has contended that goods were being transported from the place of business of registered persons to the godown of the transporter to be reloaded in big Trolly and thereafter further transportation, and this distance from Bawana, New Delhi to U.P. Boarder godown is less than 50 km. Counsel for the petitioner has further submitted that in view of the decision taken by the Government that if the goods are transported within a distance of 50 km in the case of intra-state transaction, there is no requirement to fill up 'Part B'. Notification no.12 of 2018 dated 07.03.2018 craves out an exception and provides that registered person of transporter may not furnish details of conveyance in 'part B' and further wher
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2018 (5) TMI 678 – CESTAT ALLAHABAD – TMI – Works Contract Service – original works – service tax liability @40% or otherwise – work relating to laying of underground cables under or alongside the road – Abatement – Held that: – the learned Commissioner have rightly allowed deduction for work relating to laying of underground cables under or alongside the road, following N/N. 123/5/2010-TRU dated 24 May, 2010.
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The learned Commissioner have erred in not allowing the abatement is provided in Rule 2A Clause (ii) (A) which provides – where the value has not been determined under Clause (i), the person liable to pay tax on the taxable service involved in the execution of the works contract shall determine the service tax payable in the following manner –(A) In case of works contract entered into for execution of original works, service tax shall be payable on 40% of the total amount charged for the works contract.
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There is failure on the part of learned Commissioner to allow th
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e of SCN and as per the ST-3 returns filed by the appellant-assesse, and further imposed equal amount of penalty under Section 78 alongwith penalty under Section 77(1) and 77(2) of the Finance Act, 1994. 2. The learned counsel for the appellant-assessee points out from the show cause notice that it is admitted fact that the appellant-assessee is engaged in works contract service which includes also some repair and maintenance work particularly of transformers. They are also engaged in a small manner in rent-a-cab service and manpower supply service. From the Table 1 in Para-20 of the SCN, it is apparent that the gross receipts have been taken as per form 26AS (under the Income Tax provisions) and on such gross receipts for the period 2010-11 to 2014-15 without allowing any abatement the service tax have been demanded. There appears to be no examination as to the taxable nature of the gross receipt as per the provisions of the Service Tax Law and the Rules thereunder. Pursuant to the re
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also the work for repair and maintenance of transformers. He further states that according to the appellant-assessee the service tax admitted and payable shall be as follows: – S. No. Particulars (2) Gross Amount (3) Abatement (4) Net Amount Taxable (5) Rate of Tax (6) Service Tax (7) 1. Works Contract for Purvanchal Nigam Ltd. & UP Power Corporation Ltd. Works Contract for repair and 132,597,380 @ 30% 37,079,214 @ 30% 86,518,166 12.36% 10,693,645 2. maintenance of transformer 37,289,312 11,186,794 26,102,518 12.36% 3,226,271 3. Rent-a-cab 1,258,800 755,280 503,520 12.36% 62,235 4. Manpower Supply 1,773,500 1,330,125 443,375 12.36% 54,801 TOTAL 160,886,692 48,266,008 112,620,684 14,036,953 4. It is further evident that as per the above table by taking only 30% rebate the service tax liability comes to ₹ 1,40,36,953/- whereas the appellant have admitted service tax liability as per their ST-3 returns of ₹ 1,41,49,548/- which includes the liability for other services of s
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to the extent of dropping of demand of service tax raised in the SCN prior to 01 July, 2012 alongwith penalty. 6. Heard both the parties and perused the records. 7. Having considered the rival contentions we find no merits in the appeal of Revenue as the learned Commissioner have rightly allowed deduction for work relating to laying of underground cables under or alongside the road, following Notification No. 123/5/2010-TRU dated 24 May, 2010. 8. So far the appeal of the appellant-assessee is concerned. We find that the learned Commissioner have erred in not allowing the abatement is provided in Rule 2A Clause (ii) (A) which provides – where the value has not been determined under Clause (i), the person liable to pay tax on the taxable service involved in the execution of the works contract shall determine the service tax payable in the following manner -(A) In case of works contract entered into for execution of original works, service tax shall be payable on 40% of the total amount c
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2018 (5) TMI 370 – AUTHORITY FOR ADVANCE RULING – WEST BENGAL – 2018 (12) G. S. T. L. 392 (A. A. R. – GST), [2018] 2 GSTL (AAR) 62 (AAR) – Works contract service – maintaining railway track – rate of tax – N/N. 12/2017-CT (Rate) dated 28/06/2017 under the CGST Act, 2017 (1136-FT dated 28/06/2017 under the WBGST Act, 2017) – Held that: – the condition for being exempted from GST under this amendment requires the composite supply (wherein the value of the goods supplied is not more than 25% of the total value of the supply) to be provided, inter alia, to Central Government by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.
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The works contract service of maintaining railway track as per the above LOA is, therefore, taxable @ 18% under the Serial no. 3 (ii) of the Rate Notification.
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Ruling:- The Applicant supplies wo
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admissible on this question under Section 97(1) (a) of the CGST / WBGST Act, 2017 (hereinafter referred to as the GST Act ). The officer concerned raises no objection. The Application is admitted. 2. During the course of Personal Hearing, on 21/03/2018, the Applicant submitted a photocopy of Letter of Acceptance, for the period 01.10.2017 to 30.09.2018, (hereinafter referred to as LOA ) No.: T/Misc.P.Way (Zonal)/PWI-West/SRC/2017(e- 30) dated 04/01/2018 issued from the Office of the DRM (Engg), Kharagpur, along with the Schedules annexed thereto. The questions raised by the Applicant will be discussed in relation to the above document. 3. The Application, in Annexure C refers to a hyperlink: www.exportgenius.in/gst-taxrates/ railway-track-maintenance-work which leads to information on the GST on HSN Code 86040000 – Railway or Tramway Maintenance or Service Vehicles Whether Or Not Self-propelled (for Example Workshops Cranes Ballast Tampers Track-liners Testing Coaches and Track Inspect
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ication. The Annexure: Scheme of Classification of Services appended with the said Notification No. further classifies Heading 9954 under Section 5 Construction Services . Group 99542 under Heading 9954 classifies General Construction of civil engineering works and Sub-group 995421 classifies General Construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels . Sub-Group 995429 classifies Services involving repair, alterations, additions, replacements, renovations, maintenance or remodeling of the constructions covered above . After a thorough perusal of the LOA it is seen that the Services rendered by the Applicant are to be classified under SAC (Service Code Tariff) Heading 9954, Group 99542, Sub-group 995429. 4. The Rate Notification, along with its amendments on various dates, deals with the Tariff rate of tax as well as the effective rate of tax at reduced rates subject to specific laid down conditions. None of the amendments, whereby the
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Personal Hearing the Applicant has referred to an exemption granted under Notification No. 12/2017-CT (Rate) dated 28/06/2017 under the CGST Act, 2017 (1136-FT dated 28/06/2017 under the WBGST Act, 2017) (hereinafter referred to as the Exemption Notification ), and as amended on 25.01.2018. This argument is not present in the original application of Advance Ruling submitted on 07.02.2018. However, it is seen that the condition for being exempted from GST under this amendment requires the composite supply (wherein the value of the goods supplied is not more than 25% of the total value of the supply) to be provided, inter alia, to Central Government by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Once again, the conditions laid down are not applicable to the instant case. 6. The works contract service of maintaining railway
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Goods and Services Tax – Started By: – Paramasivam K – Dated:- 2-5-2018 Last Replied Date:- 3-5-2018 – sirsgood eveningThankyou for the offerwe want to start a small boarding and lodging unit veg with five rooms.(maiden project)upto 20 Lakhs turnover no gst or what is the limit.pl elaborate the rule,K Paramasivam – Reply By Alkesh Jani – The Reply = Sir, in this regards, as you have not mentioned in which state you wish to start the said unit, then too the following will help you.However, small
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Goods and Services Tax – Levy of GST on sale of tenancy right – The transfer of tenancy rights cannot be treated as sale of land or building declared as neither a supply of goods nor of services in pa
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Goods and Services Tax – Started By: – Shreyansh Agrawal – Dated:- 2-5-2018 Last Replied Date:- 8-5-2018 – DEAR SIR,MY CLIENT HAVING TRANSPORT BUSINESS OPERATES IN TWO PLACES I.E MAHARASHTRA & GUJARAT AND OBTAINED INDIVIDUAL REGISTRATION IN MAHARASHTRA AS WELL AS GUJARAT BY USING SINGLE PAN NUMBER. NOW MY CLIENT WANT TO CANCEL REGISTRATION IN GUJARAT BUT MY QUERY IS WHETHER WE HAVE TO DISCLOSE ADDITIONAL PLACE IN MAHARASHTRA REGISTRATION IF WE CONTINUE WITH MAHARASHTRA REGISTRATION NUMBER OR WE CANCEL REGISTRATION IN BOTH PLACE I.E MAHARASHTRA & GUJARAT. FOR GTA, GST REGISTRATION IS NOT COMPULSARY. IF WE CANCEL BOTH PLACE REGISTRATION NUMBER WHETHER THERE IS ANY CONSEQUENCE? – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = Regist
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g liability of tax in this category. It is very simple that who pays the freight, will pay GST. That person may be consignor or consignee. Both are covered for the purpose tax liability. It is actual practice being followed by the assessees as supply of this service is under RCM. It being under RCM you can get your registration cancelled as already advised by my friends (experts). Necessity of declaring additional of business or getting registration in another State does not arise. – Reply By YAGAY and SUN – The Reply = It is in the GSTN to mention the businesses located in other states. It was also in erstwhile VAT legislation though not so stringent but in GST Regime it is to have checks and controls on tax evaders. – Reply By Ganeshan Ka
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Goods and Services Tax – Started By: – Ravikumar Doddi – Dated:- 2-5-2018 Last Replied Date:- 3-5-2018 – Hi sir, Rule 9(5) prescribed time limit for approval of GST Registration, if the time expire it will be a deemed registration. Rule 9(5)(a) within a period of three working days from the date of submission of the application or (b) within period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant, the application for grant of registration shall be deemed to have been approved, When it is deemed how do I get GST Number in portal. – Reply By Alkesh Jani – The Reply = Sir,The system will automatically generates the GSTIN after the third working day of application at t
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Goods and Services Tax – Started By: – DINESH TIWARI – Dated:- 2-5-2018 Last Replied Date:- 5-5-2018 – Please guide me;If we are selling Bikes from our showroom and Invoice Value is over than 50000.00 ; shall we need to raise Eway Bill or not. – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = If it is transported e-way bill is required. – Reply By YAGAY and SUN – The Reply = FAQs No. 10 06-12-2017Whether e-way bill is required, if the goods are being purchased and moved by consumer to his destination himself. Yes. As per the Rules, e-way bill is required along with the goods, if it is more than ₹ 50000/-. Under this circumstance, the consumer can get the e-way bill generated from the tax payer or supplier, based on the bill or invoi
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Goods and Services Tax – Power to levy of advertisement tax – omission of clause (b) of sub-Section (2) of Section 172 and Sections 192 and 193 of the U.P. Municipal Corporation Act, 1959 – proceeding
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Goods and Services Tax – Started By: – Rajesh Mohanty – Dated:- 2-5-2018 Last Replied Date:- 8-5-2018 – My uncle has a scarp business.He collects Scarp papers & machinery from all kind of institutions basically from Banks across all over the State & then he send it for recycle purpose/sale it to the factories.So my questions are:1.Does he need to take GST registration?2.What are the GST rates is applicable for sacrp paper & machinery? – Reply By YAGAY ANDSUN – The Reply = Yes, in our view he needs to get himself registered provided he has crossed the threshold limit or he may go for composition scheme – registration. – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = Difference rates are there. Please refer to the tariff. – Rep
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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 2-5-2018 Last Replied Date:- 3-5-2018 – If our buyer (Maharashtra) given instruction to send material to Gujarat customer ( Who is end user) on his behalf. The above case we will raise invoice charging IGST (Since supply is Inter State) and stating Shipped to Gujarat & Billed to Maharashtra. Also we generate E-Way Bill to Gujarat Customer showing IGST. In our case the sale is in transit because we will get payment from Maharashtra buyer and he is asking to raise invoice after charging (CGST + SGST) . Is it possible to raise invoice showing Intra State supply when we declared as Inter state supply? Can we enter buyer details in GSTR1 to avail credit to buyer ? We have
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ew is that, the place of supply can be determined by referring Section 10 of IGST Act, 2017. The sub-clause (a) & (b) of the said section is given below:- (a) where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient; (b) where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has
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Goods and Services Tax – Started By: – Raja Sekhar – Dated:- 2-5-2018 Last Replied Date:- 8-5-2018 – I am the dealer of Mobiles, I am received credit Notes incentive,price drop and other schme from supplier without gst, can I reversal of input tax credit ?, – Reply By Himansu Sekhar – The Reply = Only if the output supplier wants to reduce the liabilities – Reply By Himansu Sekhar – The Reply = Please refer to Sec. 34 of the CGST Act – Reply By YAGAY ANDSUN – The Reply = We duly endorse the vie
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Goods and Services Tax – Started By: – yashpal madan – Dated:- 2-5-2018 Last Replied Date:- 6-5-2018 – We are providing Generator Set to banks on monthy rental basis.some banks are paying fix amount including supply of diesel,maintenence & operation of set and we charge GST @18% on fix amount.Some banks are paying rent of generator @10000 p.m which include operation & maintenence plus diesel consumption @ 8 liter per hour at market diesel rates as per running of Generatror depending on power supply situation.We generate two bills one for rent of generator and second for reimbursement of diesel.On rent bill we charged 18%GST and we are not charging GST on reimbursement of diesel as petrolieum product are not in GST.Please suggest me
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inevitably incurred to provide taxable service and hence, essentially forms part of value of taxable service. If tomorrow, diesel comes under GST, and the rate of GST if happens to be more, you will not be asked to pay the GST applicable on Diesel. You will be asked to pay GST treating it as a composite supply, The main supply will be the essence of the entire composite supply. Kasturi sir is correct. – Reply By Himansu Sekhar – The Reply = It is better to ask for a clarification to the Deptt. – Reply By YAGAY ANDSUN – The Reply = Providing of tangible goods for rent/lease is taxable under GST Regime. – Reply By Alkesh Jani – The Reply = Dear all Experts,Can we review on the basis of pure agent in second scenario.Thanks in with regards, –
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red as a pure agent)for exclusion from value:(i) The supplier acts as a pure agent of the recipient of the supply, when he makes payment to the third party on authorization by such recipient (ii) The payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the invoice issued by the pure agent to the recipient of service(iii) The supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account In case the conditions are not satisfied, such expenditure incurred shall be included in the value of supply under GST.It appears the supply of diesel do not satisfy the above criteria – Reply By KASTURI SETHI –
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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 2-5-2018 Last Replied Date:- 13-6-2018 – Goods and Services Tax (GST), introduced from July 1, 2017 is 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 100 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 been indicated in Circular No. 39 dated 03.04.2018 wherein it is has been hinted in relation to r
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uch matter. Hence, the impugned notice was wholly without jurisdiction. The High Court held that since the impugned notice issued to assessee, which appears to be relating to service tax matter, hence was without jurisdiction. Therefore, further proceeding under the impugned notice was to be stayed until the returnable date. In Modern Pipe Industries v. State of UP 2017 (10) TMI 1017 – ALLAHABAD HIGH COURT , where the assessee, a partnership firm, filed petition contending that even though GST ID/password had been provided, but on logging with said ID/password, it was not able to access registration certificate of firm which was migrated to GST, Revenue was asked by the court to inform if any arrangement had been made to resolve such kind of problems. In Samaj Parivartana Samudaya & Ors. v. State of Karnataka & Ors. (2017) 10 TMI 255 (Supreme Court), on question of whether lessee can claim input tax credit under CGST Act, 2017 in case of an e-auction transaction, it was held th
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a separate MRP for charger included therein and that it was also not separately identified on package. Therefore, it was held that since there was no intention of assessee to affect a separate or distinct sale of charger and no separate price was fixed or declared for charger, charger contained in a composite package would not be eligible to be taxed separately. (Some more cases to follow) = = = = = = = = – Reply By Sampreeth Samala – The Reply = Thanks for this Mr.Agarwal. Just wanted to check if there is any update on the Mascot Entrade vs Union of India 2018 (4) TMI 269 – GAUHATI HIGH COURT case in Guahati High court as the returnable date it over. – Reply By Dr. Sanjiv Agarwal – The Reply = Will update on MASCOT case as soon as I get some information. – Reply By abhishek ghai – The Reply = Dear Sir, Please Clarify whether service tax audit could be conducted by Department post GST for the Service tax pertaining to period pre-gst as I believe that Sec 142(8) of CGST Act, 2017 deali
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