Goods and Services Tax

2018 (12) TMI 713 – CESTAT KOLKATA – TMI – Refund clam – payment of duty twice – CENVAT Credit – inputs/input services – coir mattress – benefit of N/N. 01/2011-CE dated 01.03.2011 – Section 11B of CEA – Penalty – Held that:- Department have not alleged any suppression of facts with intent to evade payment of duty. Further, the first appellate authority has held that there was no such intent to warrant imposition of penalty. It is not in dispute that duty has been paid twice, once from the cenvat account and subsequently by cash through PLA. It is also not in dispute that the respondent assessee was eligible for refund.
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The only dispute was that whether the re-credit could be taken suo moto or a refund claim was required to be filed. Thus under the facts and circumstances of the case no penalty is imposable.
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The issue is covered by the decision of the Tribunal in the case of Commissioner of Central Excise, Surat-II vs. Vardhman Acrylics Ltd. [2013 (5) TMI 6 – CESTAT AHMED

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2% Adv w.e.f. March, 2012]. It is the case of the appellant revenue that one of the specific conditions in the notification is that cenvat credit on inputs and input services would not be availed for payment of central excise duties. It is also the case of the appellant revenue that the respondent assessee has been availing cenvat credit against their clearance of coir mattress during the period from July, 2011 to August, 2012. On being pointed out the respondent assessee paid duty of ₹ 13,31,116/- alongwith interest of ₹ 96,591/- through cash in PLA on 15.06.2012 for the clearances of coir mattresses and informed the Assistant Commissioner and Superintendent vide their letter dated 18.06.2012 and also submitted that they will re-credit their cenvat account by that amount so that the same can be used for payment of duty on other products. Re-credit was taken on 17.08.2012 and reflected in the ER-1 Return and again intimation was given to the Assistant Commissioner and Range

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t this reversal amounts to correction of entries in the cenvat account and does not tantamount to refund of tax already paid and hence provisions of Section 11B are not applicable in such cases and accordingly, suo moto credit can be taken. Ld. Advocate relied upon various decisions in support of his submissions and filed written submission. 4. Heard both sides and perused the appeal records. 5. I find that the issue in the present appeal is regarding suo moto re-credit of duty amount of ₹ 13,31,116/- taken by the respondent assessee vide RG-23, Pt-II Sl.No.368 dated 17.08.2012 without filing any claim for refund under Section 11B. On perusal of the grounds of appeal filed by the department I find that they have not alleged any suppression of facts with intent to evade payment of duty. Further, the first appellate authority has held that there was no such intent to warrant imposition of penalty. It is not in dispute that duty has been paid twice, once from the cenvat account and

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the refund procedure under Section 11B of the Central Excise Act, 1944. It is observed that the earliest of the relied upon judgments is that of the Hon ble Supreme Court in the case of Mafatlal Industries Limited. v. UOI [1997 (89) E.L.T. 247 (S.C.)] which was delivered in relation to the amendment made in 1991 to introduce the concept of unjust enrichment with respect to refund cases under Section 11B of the Central Excise Act, 1944. Section 11B of the Central Excise Act talks about refund of duties and the related amendment was introduced to the effect that claimant should establish that the burden of duty, for which refund claim is filed, is not passed on to the customers. In the present case, the issue is not regarding refund of duties but taking of admissible credit, which was earlier reversed under protest and on receipt of a favourable order from the first appellate authority. Therefore, the judgment of the Hon ble Supreme Court in the case of Mafatlal Industries Limited (supr

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Cenvat credit taken is reversed than it is considered to be as if no credit is taken. After reversing the credit, respondents in this case agitated the issue and got the decision in their favour. Once an issue on admissibility of Cenvat credit is decided in their favour by appellate authority then the Cenvat credit becomes admissible. There is no law to deny Cenvat credit when the same is held admissible and an assessee does not require the approval of any authority to take the admissible Cenvat credit as per the Cenvat Credit Rules. This was not a situation where a refund claim was required to be filed to stand the test of unjust enrichment as per the law laid down by the Hon ble Supreme Court in the case of Mafatlal Industries Limited. (supra). The relied upon judgments by the appellant are thus distinguishable and not applicable to the facts and circumstances of this case. It has also been held by the CESTAT, Ahmedabad Bench in the case of Bock India Pvt. Limited. v. CCE, Vadodara [

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GST – States – 21/2018-State Tax – Dated:- 2-5-2018 – No.J.21011/1/2017-TAX/Vol III/Pt(vii) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 21/ 2018 – State Tax Dated Aizawl, the 2nd May, 2018 In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Mizoram Goods and Services Tax (Fourth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Mizoram Goods and Services Tax Rules, 2017, – (i) 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 shall be granted as per the following formula:- Maximum Refund Amount = {(Turnover of inverted rated supply

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d 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 Central 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 utilisation 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 as the Chairman, or in his absence, the Vice-Chairman of the Committee may deem fit; (c) the meeting of the Committee shall be

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pplicant 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 particulars; (i) to recommend minimum financial assistance, by way of grant to an applicant, having regard

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dication; (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 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 (18 of 2013) or under any other law for the time being in force; (iv) village or mandal or samiti or samiti level co-operatives of consu

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tion 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 central tax has been paid; (f) Fund means the Consumer Welfare Fund established by the State Government under section 57 of the Mizoram Goods and Services Tax Act, 2017 (6 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 following shall be substituted, namely:- ** The value of capital goods shall be the invoice value reduced by 1/60th per month or part thereof from the date of invoice (iv) after FORM GSTR-8, the f

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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 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 fee payable and paid Description Amount payable Amount Paid 1 2 3 (I) Interest on account of (a) Integrated Tax (b) Central Tax (c) State/Union territory Tax (d) Cess (II) Late fee

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iding 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 shall be substituted, namely:- FORM GST DRC-07 [See rule 142(5)] Summary of the order 1. Details of order – (a) Order No. (b) Order date (c) Tax period – 2. Issues involved -<&lt

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GST – States – 19/2018-State Tax – Dated:- 2-5-2018 – No.J.21011/1/2017-TAX/Vol III/Pt(vi) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 19/ 2018 – State Tax Dated Aizawl, the 2nd May, 2018 In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 08/2018-State Tax, dated the 12th February, 2018, except as res

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GST – States – 17/2018-State Tax – Dated:- 2-5-2018 – No.J.21011/1/2017-TAX/Vol III/Pt(v) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 17/ 2018 – State Tax Dated Aizawl, the 2nd May, 2018 In exercise of the powers conferred by section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the Act), the Government of Mizoram, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnove

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GST – States – 16/2018-State Tax – Dated:- 2-5-2018 – No.J.21011/1/2017-TAX/Vol III/Pt(iv) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 16/ 2018 – State Tax Dated Aizawl, the 2nd May, 2018 In exercise of the powers conferred by section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Mizoram Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry

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GST – States – 14/2018-State Tax – Dated:- 2-5-2018 – No.J.21011/1/2017-TAX/Vol III/Pt(i) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 14/ 2018 – State Tax Dated Aizawl, the 2nd May, 2018 In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely: – 1. (1) These rules may be called the Mizoram Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Mizoram Goods and Services Tax Rules, 2017,- (i) in rule 45,

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sent by one job worker to another or are returned to the principal. ; (ii) in rule 124 – (a) in sub-rule (4), in the first proviso, after the words Provided that , the 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; (iii) for rule 125, the following rule shall be substituted, namely:- 125. Secretary to the Authority.- An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority. ; (iv) in rule 127, in clause (iv), after the words to furnish a performance report to the Council by the tenth , the word day shall be inserted; (v) in rule 129, in sub-rule (6), for the words

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ule shall be substituted, namely:- 134. Decision to be taken by the majority.- (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 Chairman shall have the second or casting vote. ; (viii) after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following subclause shall be inserted, namely: – c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or serv

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GST – States – 05/2018 – Dated:- 2-5-2018 – No.F.1-11(54)-GST/2016/3664-71 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006 Dated, Agartala, the 2nd May, 2018. Circular No.05/2018 – GST (State) To The Superintendent of State Tax (All) Sub: Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg. Sir, In reference to the subject cite

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2018 (5) TMI 1118 – CESTAT MUMBAI – TMI – CENVAT credit – duty paying documents – whether the appellant is entitled for CENVAT Credit on the strength of invoice issued by an importer, who is registered as first stage dealer? – N/N. 30/2016-CE dated 15.8.2016 – Held that: – the first stage dealer includes the importer who sells the goods imported by him under the cover of invoice on which CENVAT Credit has been taken – In the present case, the importer who is registered as first stage dealer issued the invoice, therefore, the importer is undoubtedly covered in the terms ‘first stage dealer’. Therefore, the invoices issued by first stage dealer in respect of indigenous goods or imported goods, the invoice issued by such first stage dealer is valid document for availing the CENVAT Credit.
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As regards the N/N. 30/2016-CE (NT), this is not an amendment notification, however, the same is a clarification issued for the reason that this notification was not given effect to amendment unde

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an importer. Since the appellant is registered only as first stage dealer, therefore, the invoices issued in capacity of first stage dealer is not a valid document on the ground that Notification No. 30/2016-CE dated 15.8.2016 have no separate registration as required for an importer, if he is registered as first stage dealer. The contention of the Revenue is that prior to this notification, the importer was required to be registered separately as importer for issue of cenvatable invoice. Therefore, CENVAT Credit passed on by an importer without having separate registration is not valid document for availing the CENVAT Credit. 2. Shri Stebin Mathew, learned Advocate appearing on behalf of the appellant submits that firstly this Notification No. 30/2016-CE (NT) dated 28.6.2016 is a clarification and it is not notification by which rule 9 was amended. Therefore, this clarification will have retrospective effect. Accordingly, the importer was not required to be registered separately once

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the depot of an importer or from the premises of the consignment agent of the importer, under cover of an invoice; From the plain reading of the above rule, it is clear that the first stage dealer includes the importer who sells the goods imported by him under the cover of invoice on which CENVAT Credit has been taken. In the present case, the importer who is registered as first stage dealer issued the invoice, therefore, the importer is undoubtedly covered in the terms first stage dealer . Therefore, the invoices issued by first stage dealer in respect of indigenous goods or imported goods, the invoice issued by such first stage dealer is valid document for availing the CENVAT Credit. 4.1 As regards the notification No. 30/2016-CE (NT) heavily relied upon by the learned AR and it was also relied upon by the appellate authority, I am also of the view that this is not an amendment notification, however, the same is a clarification issued for the reason that this notification was not giv

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Goods and Services Tax – 44/18/2018 – Dated:- 2-5-2018 – Circular No. 44/18/2018-CGST F. No. 341/28/2017-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit ***** New Delhi, the 2nd May, 2018 To, The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Issue related to taxability of tenancy rights under GST- regarding Doubts have been raised as to,- (i) Whether transfer of tenancy rights to an incoming tenant, consideration for which is in form of tenancy premium, shall attract GST when stamp duty and registration charges is levied on the said premium, if yes what would be the

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re a percentage of the proceed with owner of land, as laid down in their tenancy agreement. Alternatively, the landlord pays to tenant the prevailing tenancy premium to get the property vacated. Such properties in Maharashtra are governed by Maharashtra Rent Control Act, 1999. 3. As per section 9(1) of the CGST Act there shall be levied central tax on the intra-State supplies of services. The scope of supply includes all forms of supply of goods and services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business and also includes the activities specified in Schedule II. The activity of transfer of tenancy right ag

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cy rights cannot be treated as sale of land or building declared as neither a supply of goods nor of services in para 5 of Schedule III to CGST Act, 2017. Thus a consideration for the said activity shall attract levy of GST. 5. To sum up, the activity of transfer of tenancy rights is squarely covered under the scope of supply and taxable per-se. Transfer of tenancy rights to a new tenant against consideration in the form of tenancy premium is taxable. However, renting of residential dwelling for use as a residence is exempt [Sl. No. 12 of notification No. 12/2017-Central Tax(Rate)]. Hence, grant of tenancy rights in a residential dwelling for use as residence dwelling against tenancy premium or periodic rent or both is exempt. As regards se

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GST – Started By: – Karthik Manoharan – Dated:- 1-5-2018 Last Replied Date:- 20-2-2019 – Dear Sir,With ref to the above subject, i doing a transportation business and having a GST registration Number.Hence, i want to know about the RCM & FCM in GSTSo, Kindly do the needful.With RegardsKarthik M – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = Please refer the provisions of the Act and rules and if any doubt is there then share it in this forum. This forum is not to each a particular aspect. – Reply By KASTURI SETHI – The Reply = Rightly expressed by Dr.Govindarajan, Sir. The querist should ask for solution of specific problem/ complicated issue where situation calls for interpretation. . We are not supposed to explain the whole law. – Reply By Karthik Manoharan – The Reply = Sir,If i am doing FCM and giving 12% additional in one company & other company giving RCM only my freightcan i do both Kindly do the needful. With Regards,Karthik M – Reply By Himansu Sekhar – The Reply

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– Reply By Prakriti Mish – The Reply = MR. Sanjay agarwal, can you provide any link where it is written that hybrid procedure is not allowed. – Reply By KASTURI SETHI – The Reply = Decision taken in 20th meeting of GST Council on 5.8.2017 8. Goods Transport Agency Service (GTA) Allowed option of 12% GST with full ITC under forward charge. 5% GST with no ITC will also continue. (However, the GTA has to give an option at the beginning of financial year As per the above decision, in case GTA intends to supply service under FCM, that person has to give an option at the beginning of financial year. It makes it clear that GTA has to either supply service under FCM or RCM. Filing of option itself means GTA has to choose one out of two ; either FCM or RCM. After filing option, GTA is legally bound not to follow one mechanism. There is no doubt at all. – Reply By Siva Rama – The Reply = Dear Tax Management Experts, GTA were not at all needed to take GST registration, if they provide service on

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No RCM headache for specified category of Service receiver ) ITC 12% is available for Service receiver GTA service provider opts for 5% No ITC available for service provider RCM headache is there for specified category of Service receiver. ITC 5% is available to service receiver. Doubt No 1 I have a doubt. why a GTA would opt for huge 12% GST? I am not at able to think a scenario why a GTA will opt for huge 12% instead of 5%(5% will be always paid through RCM by service receiver. He even need not take GST registration for this). What will be the input credit available to him? What is the major input service available to him? The business of GTA will be in an office premise and with accountants or clerks booking and acting as intermediary between transporters (eg truck Owner) and product supplier (eg a manufacturer supplying goods) GTA is never owner of any transport. So he has no repair expense or capital goods like tyre purchase for taking credit. Maximum credit will be from administr

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no 12/2017 CTR gives exemption for service provided by GTA, by way of transport in goods carriage of – (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty ; GST payable on GTA service on Forward Mechanism Basis Example for (b) In a goods carriage, consignor A booked for consignee B Freight ₹ 600, consignor C booked for consignee D Freight ₹ 400 consignor E booked for consignee F Freight ₹ 600 Aggregate Amount (600+400+600)= Rs 1600 Answer GST payable by GTA (Forward mechanism) Reason Consideration charged in a single carriage exceeded ₹ 1500 Example for (c) In a goods carriage Consignor A booked for consignee Z Freight ₹ 600, Consignor B booked for consignee Z Freight ₹ 200, Aggregate Amount

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goods. Due to non availability of such information, he has to pay on safer side, GST on RCM even though his bill (Rs 600) is below ₹ 750. My view poinnt According to me this limit of ₹ 750/1500 have some sense only when we think from the view point of GTA who pays on FCM basis and not from the point of Service receiver who pays on RCM basis. Then In such case every person whoever is paying freight charge to a GTA (even though it is Re1) has to take GST registration (Compulsory registration section 24 CGST) if they are liable to pay for GST on RCM basis due to non-availability of information as I quoted above. If what I have written above is totally wrong, experts please correct me. – Reply By mohan sehgal – The Reply = Please resolve the ISSUE for Service Reciever;This limit of ₹ 750/- for a single cosignment…..whether he should deposit GST under RCM or he is Exempted.A consignment is sent to a consignee on Freight Paid basis and the GTA issues a consignment Note(G.

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place of supply if the material is despatched inter-state….To be more precise…The consignor .sends goods to its buyer(consignee)inter-state on Freight Paid basis..The GTA issues a Consignment note(G.R.) for ₹ 1200/- and collect the amount from the consignor…Now,the Consignor has to deposit GST under RCM on ₹ 1200/-….It should be deposited under CGST/SGST or IGST….The consignment is inter state but the Freight has been paid at the location of the consignor.What should be the place for supply for GST paid under RCM(for GTA Services).??In other words; the place of supply is the location of consignor or the location of the consignee ?? – Reply By KASTURI SETHI – The Reply = The place of supply is the location of consignor as it is covered under Section 12(8)(a) of the IGST Act, 2017 In terms of Section 12(8) of the IGST Act, 2017, the place of supply of services by way of transportation of goods, including by mail or courier to – (a) a registered person, shall be the

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Goods and Services Tax – Started By: – AKHIL MITTAL – Dated:- 1-5-2018 Last Replied Date:- 5-5-2018 – THANKS FOR THE REPLY. THE DISCOUNT POLICY WAS DECIDED AT THE TIME OF SALE, BUT WE ARE MANUFACTURER OF FOOTWEAR & DON'T WANT TO REVERSE THE GST AS THE REFUND UNDER INVERTED DUTY STRUCTURE HAS ALREADY BEEN CLAIMED. CAN WE ISSUE CREDIT NOTES WITHOUT REVERSING GST PLEASE REPLY SPECIFICALLY. – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = In my view it is not possible. – Reply By KASTURI

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Goods and Services Tax – Started By: – HITESH DEDHIA – Dated:- 1-5-2018 Last Replied Date:- 2-5-2018 – Reversal of Common Input Tax Credit under GST is required for Exempted Supplies/Services. The Company has earned Interest on Loans & Advances/Deposit. Whether Interest income is considered as exempted for Calculation of Proportionate Exempted Sales to Taxable Sales. – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = In my view it is not. It is applicable to the exempted supply of goods/ser

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Goods and Services Tax – GST Revenue collection in the month of April 2018 exceeds ₹ 1 Lakh Crore – TMI Updates – Highlights

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GST – Started By: – Archna Gupta – Dated:- 1-5-2018 Last Replied Date:- 5-3-2019 – Dear ExpertsPlease clarify the queries mentioned below related to merchant exporters:Q-1 If, an exporter, to meet its export order, partially exports from its own manufacturing unit and partly procures from another registered supplier whether manufacturer or retailer, will he qualify for concessional rate of GST?Q-2 Whether registered supplier can be retailer also or he must be a manufacturer only to qualify for concessional rate of GST on supply made to merchant exporter?Q-3 Can merchant exporter also supply goods in domestic market?Q-4 Whether both options are available to merchant exporter for export of goods on payment of IGST or under LUT ?Q-5 Can merchant exporter claim ITC against domestic supplies (if he is allowed) or claim refund of ITC against zero rated supply under LUT (because he is exporting the goods under LUT) or claim refund of IGST (after adjusting ITC on purchase invoice at concessio

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Goods, under the said Notification, is 0.1% for IGST | The Concessional Tax Rate, in UTGST / SGST, is 0.05% CGST + 0.05% UTGST (SGST) While adopting this new Procedure, it is very much necessary that both the Registered Supplier and Registered Recipient-Exporter (Merchant Exporter), carefully follow the Procedure, prescribed under the said Notification, failing which, liability may arise. This Procedure is only for export of Goods and not for export of pure Services Both the Supplier, who may be a Manufacturer or a Trader and the Merchant Exporter, must be registered under the GST Law The Merchant-Exporter, must hold a RCMC, that is, Registration-cum-Membership Certificate of appropriate Export Promotion Council or the Commodity Board else he would not be eligible for this Procedure The Merchant Exporter, must necessarily place a Purchase Order, in writing, on the Registered Supplier, for procurement of the said Taxable Goods, at Concessional Rate, prescribed under the above mentioned

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s, from the date of Tax Invoice of the Registered Supplier, the Registered Supplier, shall not be eligible for the abovementioned Concessional Rate of 0.05% CGST + 0.05% SGST/UTGST or 0.1% IGST and therefore, the Registered Supplier, would be liable to pay off the balance amount of CGST and SGST/UTGST or IGST, applicable at appropriate rate, on the said goods, with Interest. The Merchant Exporter, is not made responsible, for his failure to export the Taxable Goods, within the prescribed time-limit of 90 days but it is the Registered Supplier, who is liable to punishment, under this provision, for failure of the Merchant Exporter. Hence the Registered Supplier should continously follow-up with the Merchant Exporter for the Proof of Exports. The Merchant Exporter, shall procure the Taxable Goods, from the place of Registered Supplier and dispatch directly, to the Port of Export, which can be Sea Port, Airport or Land Customs Station and through ICD, Alternatively, the said Taxable Goods

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GSTIN of the Registered Supplier, along with Tax Invoice No., & Date of the said Registered Supplier, in the Shipping Bill (or Airway Bill) or Bill of Export (Export by Road). Notification No., 40/2017-Central Tax (Rate), dated 23.10.2017, also involves Intra-State Transaction, it cannot be taken as Zero Rated Supply and therefore, Refund of the Tax, in the form of 0.05% CGST + 0.05% SGST/UTGST or 0.1% IGST, would not be admissible as Refund, in the form of Rebate. Hence would be a Cost to the Merchant Exporter with no Input Tax Credit nor Refund/Rebate thereof. Bond or Letter of Undertaking is not required, for the concession, granted to the extent of Normal Rate of Tax less the Concessional Rate of Tax. Note that there is no compulsion for the Registered Supplier and Merchant Exporter, to mandatorily follow the above mentioned notification. They can switch over to normal Procedure of export of Taxable Goods, without payment of IGST, under a Letter of Undertaking or Bond and claim

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change and final product may not be of the same HSN therefore, the concessional rate benefit cannot be availed for manufacturing the goods to be exported. Please refer previous issues also. Our expert may correct me if mistaken. – Reply By Praveen Nair – The Reply = Please consider amendmend to this article in Para 15.Vide GST Circular No.37/11/2018 dated 15.03.2018, merchant exporter will be eligible to take credit of the tax @ 0.05%/0.1% paid by him. – Reply By YAGAY and SUN – The Reply = Thanks for up-dating. – Reply By Kishan Barai – The Reply = Q-1 If, an exporter, to meet its export order, partially exports from its own manufacturing unit and partly procures from another registered supplier whether manufacturer or retailer, will he qualify for concessional rate of GST?Ans : Yes Q-2 Whether registered supplier can be retailer also or he must be a manufacturer only to qualify for concessional rate of GST on supply made to merchant exporter?Ans : He can be retailer alsoQ-3 Can merc

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 1-5-2018 – Input Service Distributor (ISD) in GST The term Input Service distributor has been defined in section 2(61) of the CGST Act, 2017 to mean: (a) An office of the supplier of goods and/or services or both, (b) Which receives tax invoices issued under Section 31, (c) Towards receipt of input services, (d) Who issues tax invoices or such other documents for distributing the credit of CGST, SGST, IGST paid on such services, (e) To supplier of taxable goods and services having same PAN as that of such office. For the purpose of distribution of such credit, such ISD shall be treated as supplier of services. Thus, an ISD could be understood as a corporate or any such office of a multi unit registered dealer where the corporate of any such office known as ISD is providing service to other units having the same PAN, which are involved in supply of taxable goods and/or services. The ISD is entitled to take credit of serv

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cribes as ISD will not have any reverse charge supplies. If ISD wants to take reverse charge supplies, then in that case ISD has to separately register as Normal taxpayer. Thus, though there is no bar in the GST Act or rules for an ISD to receive services on which reverse charge is payable, but the restriction provided in return form GSTR 6, is in line with procedural restriction. In view of this restriction, it can be concluded that ISD is not eligible to receive any service like that of an Advocate, on which tax is payable on reverse charge basis. Claiming and Distribution of Credit Any input service distributor (ISD) is required to be registered under the provisions of GST law. It claims the input tax credit on all the input services availed by it. It will distribute the balance of input tax credit lying with it to all the suppliers under the same PAN as ISD and for the facilitation of whom ISD is working. Similarly it will distribute the ineligible input tax credits to all the supp

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GST credits To be distributed as Same State as ISD CGST CGST CGST SGST SGST SGST Different State than ISD CGST CGST IGST IGST SGST SGST IGST Transfer of IGST credit GST IGST IGST Conditions to be satisfied by an ISD The input service distributor (ISD) has to comply with the following conditions as laid in section 20(2) of the GST Act: (a) The credit can be distributed by issue of invoice or any other prescribed document, such document will contain details as may be prescribed. (b) The amount of credit distributed shall not exceed the amount of credit available with ISD. (c) The credit of tax on some services attributable to a recipient will be distributed to that recipient only. (d) The credit of input services distributable to more than one recipients will be distributed amongst those recipient units in proportion to their turnover during the relevant period to the aggregate turnover of all such recipient units to whom such input tax credit is attributable. Tax Invoice by ISD Accordin

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eof, by whatever name called, whether or not serially numbered but containing the information as mentioned above. In terms of sub-rule (1A) of Rule 54, inserted w.e.f. 23.01.2018, a registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details: name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code as the Input Service Distributor; a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as ―-‖ and ―/‖ respectively, and any combination thereof, unique for a financial year; date of its issue; Goods and Services Tax Identification Number of supplier of commo

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Goods and Services Tax – GST – Dated:- 1-5-2018 – The total Gross GST revenue collected in the month of April 2018 is ₹ 1,03,458 crore of which CGST is ₹ 18,652 crore, SGST is ₹ 25,704 crore, IGST is ₹ 50,548 crore (including 21,246 crore collected on imports) and Cess is ₹ 8554 crore (including ₹ 702 crore collected on imports). The total number of GSTR 3B Returns filed for the month of March up to 30th April, 2018 is 60.47 lakh as against 87.12 lakh, who ar

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GST – States – EXN-B(1)-1/2017 – Dated:- 1-5-2018 – Government of Himachal Pradesh Excise and Taxation Department No.EXN-B(1)-1/2017 Dated: Shimla-2, the 1st May, 2018 NOTIFICATION In exercise of the powers conferred by section 3 of the Himachal Pradesh Goods and Services Tax Act, 2017 (Act No. 10 of 2017) and all other powers enabling him in this behalf, the Governor of Himachal Pradesh, in supersession of NOTIFICATION NO. 2/2017-STATE TAX dated 30th June, 2017, published in the Gazette of Himachal Pradesh, vide No. EXN-F(10)-14/2017-Loose dated 30th June, 2017, is pleased to appoint the officers/officials, mentioned by their designation under column 2 of the table given below, appointed under the Himachal Pradesh Value Added Tax Act, 200

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2018 (6) TMI 733 – CESTAT CHENNAI – TMI – CENVAT credit – whether the MS angles, MS channels, HR coils etc. used for support structures and fabrication of worn out molasses tank, operational platform is eligible for credit? – Held that:- The respondent is engaged in manufacturer of final products and there is very close nexus with the inputs (MS channels etc.) as they were used for fabrication of support structures for the reason that without such support structures the manufacturing activity cannot be carried out as they become integral part of the machineries after fabrication – In the case of Thiru Arooran Sugars [2017 (7) TMI 524 – MADRAS HIGH COURT], the Hon’ble High Court has considered the very same issue and held that credit is eligible – appeal dismissed – decided against Revenue. – E/Misc./41936 & 42002/2017 and E/341 & 342/2012 – Final Order No. 41410-41411/2018 – Dated:- 1-5-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical)

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rication / repair of molasses tank, items used for fabrication of worn out parts of operational platform were disallowed confirming the demand and imposed penalties. In appeal, Commissioner (Appeals) allowed the credit against which the department is now before the Tribunal. 2. On behalf of Revenue, ld. AR Shri S. Govindarajan supported the grounds of appeal. In addition, he relied upon the decision of the Larger Bench of the Tribunal in the case of Tower Vision India Pvt. Ltd. Vs. Commissioner of Central Excise, Delhi – 2016 (42) STR 249 (Tri.- LB) and submitted that in the said case it was held that when MS angles, channels etc. are used for fabrication and setting up of towers, these items are not eligible for credit for the reason that after fabrication, they are attached to the earth and become immovable property. 3. On behalf of the respondent, ld. counsel Ms. Cynduja Crishnan submitted that the period involved is prior to 7.7.2009. The definition of inputs was amended to include

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her, in the recent decision, in the case of Thiru Arooran Sugars (supra), the Hon ble High Court has considered the very same issue and held that credit is eligible. The High Court in the said judgment has referred and taken note of the decision of the Larger Bench of the Tribunal in Vandana Global Ltd. – 2010 (253) ELT 440 (Tri. LB). In the case of Vandana Global Ltd., it held that after fabrication when the goods are attached to earth, they become immovable property and therefore credit is not eligible. Arguing on the same line, the ld. AR has relied upon Tower Vision India Pvt. Ltd. (supra). The decision rendered in Tower Vision India Pvt. Ltd. was with regard to inputs used for providing output services. In the present case, the respondent is engaged in manufacturer of final products and there is very close nexus with the inputs (MS channels etc.) as they were used for fabrication of support structures for the reason that without such support structures the manufacturing activity c

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GST – States – G.O.Ms.No. 89 – Dated:- 1-5-2018 – GOVERNMENT OF TELANGANA Revenue (CT-II) Department G.O.Ms.No. 89 Dated: 01-05-2018 NOTIFICATION In exercise of the powers conferred by section 148 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of

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GST – States – G.O.Ms.No. 87 – Dated:- 1-5-2018 – GOVERNMENT OF TELANGANA Revenue (CT- II) Department G.O.Ms.No. 87 Dated: 01-05-2018 NOTIFICATION Whereas, as per section 55 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017) (hereafter in this notification referred to as the said Act), the Government may, on the recommendations of the Council, by notification, specify any specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), Consulate or Embassy of foreign countries and any other person or class of persons as may be specified in this behalf (hereafter in this notification refer

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the specified persons, as notified under section 55 of the said Act, are entitled to a refund of tax paid by them on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of six months from the last day of the quarter in which such supply was received; And whereas, the facility for filing the claim of refunds under section 55 of the said Act has been made available on the common portal recently; Now, therefore, in exercise of the powers conferred by section 148 of the said Act, the State Government, on the recommendations of the Council, hereby notifies the specified persons as the class of persons who shall make an application for refund of tax

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2018 (5) TMI 696 – ALLAHABAD HIGH COURT – 2018 (13) G. S. T. L. 411 (All.) – Seizure of goods – penalty u/s 129(3) of the UPGST Act, 2017 – failure to produce Transit Declaration Form-I – Held that: – on account of absence of any notification by the Central Government under Rule 138 of CGST Rules, 2017 and in view of incorrect application of notification issued by the State Government under Rule, 138 of UPGST Rules, on the date of incident Form TDF-I or any other Form was not required in the case of inter-state movements of goods – petition allowed. – WRIT TAX No. 718 of 2018 Dated:- 1-5-2018 – Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ. For the Petitioner : Anand Kumar Singh For the Respondent : C.S.C.,A.S.G.I. ORDER Hear

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ent portal. In the aforesaid documents all the requisite details were duly mentioned including the IGST charge @ 18% and 28% respectively. The Assistant Commissioner Mobile Squad, Unit-10, Agra, who has intercepted the vehicle on 19.03.2018, has proceeded to pass the seizure order under Section 129(1) of UPGST Act on the ground that during the course of verification, the vehicle in-charge failed to produce the Transit Declaration Form-I. Learned counsel for the petitioner has submitted that though the transit declaration form is not required for the transportation of goods under the inter-state transaction but on insistence by the respondent no. 4 the person in-charge of the vehicle has downloaded the TDF-I on 22.03.2018 i.e. before the sei

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ided a Writ Petition No. 583 of 2018 (M/s Ramesh Chand Kannu Mal Vs. State of UP and 2 Others) in which it is held that on account of absence of any notification by the Central Government under Rule 138 of CGST Rules, 2017 and in view of incorrect application of notification issued by the State Government under Rule, 138 of UPGST Rules, on the date of incident Form TDF-I or any other Form was not required in the case of inter-state movements of goods. Since the facts of the present case are identical of the aforesaid Writ Petition No. 583 of 2018 M/s Ramesh Chand Kannu Mal Vs. State of UP (supra), we follow the said decision. The writ petition is allowed. The goods and vehicle, which are seized, are directed to be released forthwith and the

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2018 (5) TMI 596 – CHHATTISGARH HIGH COURT – TMI – Reimbursement of additional Goods and Service Tax (GST) liability – civil contract and work order issued prior to implementation of Goods and Service Tax Act, 2017 – Held that: – the Municipal Corporation, Raipur is directed to consider and dispose of petitioner's said application strictly in accordance with law, expeditiously, preferably within a period of four weeks from the date of receipt of certified copy of this order – petition disposed off. – WPC No. 1231 of 2018 Dated:- 1-5-2018 – Hon'ble Shri Justice Sanjay K. Agrawal For Petitioner : Mr. Ashish Surana, Advocate For Respondents : State : Mr. Gary Mukhopadhyay, G.A. Mr. Pankaj Agrawal, Advocate ORDER 1. Learned counsel appear

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Goods and Services Tax – Started By: – AKHIL MITTAL – Dated:- 30-4-2018 Last Replied Date:- 2-5-2018 – ARP wants to give quantities discount to its dealers by issuing credit note, Can he do so with out affecting GST/ without reversing GST. If yes, will the income of other party attract GST – Reply By KASTURI SETHI – The Reply = Yes, quantity discount can be given by issuing credit note. It is covered under Section 15(3) of CGST ACT, 2017. It is subject to the fulfillment of conditions laid down therein. It should be prior (or at the time of supply) known to the buyer. Also go through Flyer No.15 dated 1.1.18 issued by the Board. Invoice, agreement regarding discount plus books of accounts are supporting evidence and must be correlated. Rev

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Goods and Services Tax – Started By: – Sudhir Shah – Dated:- 30-4-2018 Last Replied Date:- 1-5-2018 – I have GST registered firm Shah International – doing activity in India for Japanese company viz. Promoting their product, generating inquiry from India customers, India customer place order and payment directly to Japanese company – Japanese company directly supply goods to customer in India. Managing their agents( motivating, controlling) in India, if required technical support to customer, I

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Goods and Services Tax – Started By: – Pradeep Kaushik – Dated:- 30-4-2018 Last Replied Date:- 3-5-2018 – Dear Experts, We are a Merchant exporter. We procure material from Indian Domestic market by paying GST @ 0.01% Our Supplier is asking for Proof of Export. Earlier, before GST implementation, there was a process to submit ARE-1. Pls. share the process about the proof of export documentation for exports business under GST.　 Thanks and best regards. Pradeep Kaushik – Reply By Alkesh Jani – The Reply = Sir/Madam, First of all there is no concept of merchant exporter in GST. As an exporter you have procured material at 0.01% in terms of Notification No. 40/2017-CT (Rate) dated 23/10/2017. As this rates are concessional and Notification is a conditional Notification, therefore, you are required to fulfill the conditions mentioned therein. The relevant paras are reproduced below:- (iii) the registered recipient shall indicate the Goods and Services Tax Identification Number of th

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registered recipient shall provide copy of shipping bill or bill of export containing details of Goods and Services Tax Identification Number (GSTIN) and tax invoice of the registered supplier along with proof of export general manifest or export report having been filed to the registered supplier as well as jurisdictional tax officer of such supplier . From above, it is clear that there is nothing called proof of export to be submitted, but to provide Shipping bill or Bill of Export and EGM to your supplier and also to the jurisdictional Tax officer of your supplier. Our experts may please correct me if mistaken – Reply By KASTURI SETHI – The Reply = I concur with the views of Sh.Alkesh Jani Ji regarding the submission of docs as proof of export. The phrase, Merchant Exporter exists in various notifications, circulars etc. So how we can say that the concept of 'merchant exporter' does not exist in GST regime ? No doubt it is covered under the definition of 'Person', &#

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irrelevant under the GST regime. The procedure in respect of the supplies made for export is same for both merchant exporter and a manufacturer exporter. Further, as we all know that erstwhile law i.e. Excise and Customs and Finance Act, was manufacture and service provider based, however, in GST it is supply base. However, as you both are highly intellectual and experts I have nothing more to add.Any misperception may please be brought to notice to enrich my knowledge. Thanks – Reply By YAGAY ANDSUN – The Reply = This concept of Merchant Export do exist but in FTP. We endorse the very view of Mr. Jani. – Reply By CS SANJAY MALHOTRA – The Reply = Dear Mr Alkesh,FAQ to be read as per the law prevailing at that time. Concept has been changed afterwards as concessional rate has been brought in for Merchant Exoorts and not for others. Do try to take council representations and press release of FM and GST council, which will give you clarity as to what made GST council to bring in different

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