Goods and Services Tax

Goods and Services Tax – Started By: – Archna Gupta – Dated:- 26-4-2018 Last Replied Date:- 29-4-2018 – Dear ExpertsI need to confirm three more things on advocate services. Please reply.1. If an advocate or firm of advocates is receiving legal services from senior advocate then that advocate or firm of advocates need to register in GST and pay tax on RCM.2. If any partner of firm of advocates is a senior advocate than if that firm provides legal services to another advocate or firm of advocates the what would be the legalities.3. Legalities in case of one senior advocate or firm of advocates (in which one partner is senior advocate) provides legal services to another senior advocate or firm of advocates (in which one partner is senior adv

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se charge mechanism continuing even under the GST Acts, till further orders, all legal services provided by advocates, law firms of advocates, or LLPs of advocates will be continued to be governed by the reverse charge mechanism unless of course any such legal service provider wants to take advantage of input tax credit and seeks to continue with the voluntary registration under CGST Act and the corresponding provision of IGST or DGST Act . So as per the above decision, procedure prevails during the Service Tax will be in force, till further order. Our experts may correct me if mistaken – Reply By KASTURI SETHI – The Reply = All the three queries raised by the querist stand replied in reply posted by Sh.Alkesh Jani Ji. I am sure the querist

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2018 (4) TMI 1568 – NCLT, MUMBAI – TMI – Initiation of Corporate Insolvency Resolution Process (CIRP) – Held that:- Upon perusal of reply of the Corporate Debtor letter dated 19/9/2017, it's noted that Corporate Debtor itself stated that he had purchased material worth Crores of Rupees during the period of April 2010 to March 2013, but in the same letter Corporate Debtor has denied as not received any such material from Operational Creditor.
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Upon perusal of the documents, materials submitted by Operational Creditor, we are satisfied that Corporate Debtor has failed to make payment towards supply of material/goods made by Operational Creditor, application has been filed in the prescribed Form (application form also contains relevant information) proposed an IRP and the application is complete in all respects and debt and default is established, therefore, it's a fit case to admit U/s 9 of I & B Code 2016, to declare moratorium and to appoint IRP as proposed. In view of the reason

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the table below. Sr.No. Invoice[Bill Nos. Date of Invoices Invoice Amount (Rupees) Amount Received and adjusted Outstanding Invoice/lnvoic e Amount (Rupees) 1 000568 12.02.2013 21,00,0003.00 (5,00,000.0) 16,00,003.00 2 000601 05.03.2013 22,38,965.00 22,38,965.00 3 000614 12.03.2013 19,62,448.00 19,62,448.00 4 000648 30.03.2013 5,11,312.00 5,11,312.00 TOTAL 68,12,728.00 (5,00,000.0) 63,12,728.00 3.Operational Creditor has adjusted an Amount of æ. 5 lacs paid by the Corporate Debtor towards Invoice No 000568 dated 12/02/2013. Operational Creditor has submitted copies of 40 reminder letters sent/addressed to Corporate Debtor starting from 17/12/2013 till 24/08/2016. Since Corporate Debtor has not honoured its outstanding payment, Operational Creditor issued the demand notice on 12/09/2017. 4.Corporate Debtor vide its letter dated 19/9/2017 denied the claim of Operational Creditor on various grounds viz failed to supply required material, submitted invoices which do not pertain to Co

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or. 6.Operational Creditor has also proposed Mr. Anshuman Chaturvedi, as Interim Resolution Professional having Registration No-IBBI/IPA001/1P-P00158/2017-18/10327, having Address:- A-404, Express Zone, Off. Western Express Highway, Goregaon (East), Mumbai, 400063 7.However, upon perusal of reply of the Corporate Debtor letter dated 19/9/2017, it's noted that Corporate Debtor itself stated that he had purchased material worth Crores of Rupees during the period of April 2010 to March 2013, but in the same letter Corporate Debtor has denied as not received any such material from Operational Creditor. 8.Upon perusal of the documents, materials submitted by Operational Creditor, we are satisfied that Corporate Debtor has failed to make payment towards supply of material/goods made by Operational Creditor, application has been filed in the prescribed Form (application form also contains relevant information) proposed an IRP and the application is complete in all respects and debt and de

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owner or lessor where such property is occupied by or in the possession of the corporate debtor. (II) That the supply of essential goods or services to the corporate debtor, if continuing, shall not be terminated or suspended or interrupted during moratorium period. (III) That the provisions of sub-section (l) of Section 14 shall not apply to such transactions as may be notified by the Central Government in consultation with any financial sector regulator. (IV)That the order of moratorium shall have effect from 26.04.2018 till the completion of the Corporate Insolvency Resolution Process or until this Bench approves the resolution plan under sub-section (1) of section 31 or passes an order for liquidation of corporate debtor under section 33, as the case may be. (V)That the public announcement of the Corporate Insolvency Resolution Process shall be made immediately as specified under section 13 of the Code. 10.Accordingly, this Company Petition No. 1693/2017 admitted. – Case laws – D

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2018 (7) TMI 1422 – AUTHORITY FOR ADVANCE RULINGS HARYANA – 2018 (15) G. S. T. L. 139 (A. A. R. – GST) – Nature of supply – Classification – Business of fabrication & fitting out bus bodies on the chassis supplied by its customers – Job work or contract for sale of goods? – rate of tax.
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Whether the activity of fabrication & fitting and mounting of bus bodies on the chassis supplied by the other party is a job work (SAC 9988 or contract of sale of bus body HSN CODE 8707? – If it is held to be a job work, what rate of tax is required to be charged and paid?
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Held that:- It is only the chassis which is supplied by the customers of the applicant and in fact no treatment or process is undertaken by the applicant on the chassis itself, except fitment/mounting of bus body on the same. At the same time, bus body building involves use of raw materials/inputs etc., for manufacture/fabrication of bus body and the cost of these inputs, etc., do form the part of value which is being cha

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other party is a composite supply with supply of goods, i.e., bus-bodies, being principal supply (HSN code 8707). – HAR/HAAR/R/2018-19/8 Dated:- 26-4-2018 – SANGEETA KARMAKAR AND VIJAY KUMAR SINGH MEMBER ADVANCE RULING NO.HAR/HAAR/R/2018-19/8 (In Application No. 8 dated 30.01.2018) Present for the Applicant: None present from applicant side 1. The applicant is engaged in the business of fabrication & fitting out bus bodies on the chassis supplied by its customers. The customers are mainly roadways corporations of various states. The bus bodies are constructed & fitted under a written contract as per the specifications provided by the customers. Sample copies of two contracts are attached herewith for ready reference. 2. The party in its application has represented (i) That some authorities consider the transaction as contract of sale of goods whereas some other consider the transaction as job work. That in the opinion of the applicant, the transaction is a job work & not

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been held that the contract for building, erecting & furnishing of coach bodies on under frames supplied by the railway was not contract for the sale of goods. Further the Hon'ble High Court of Rajasthan recently vide his order dated 17/02/2017 in the case of M/s. Mohindra Coach Factory Pvt. Ltd. v/s Commercial Tax Officer, Special Circle- 3, Jhalana, Jaipur has held that the contract of bus building/fabrication is not a sale but work contract. (iv) That certain dealers engaged in building of body or fabrication or mounting or fitting on the chassis is provided by other person as being done in the case of applicant sought clarification from the office of Asst. Commissioner CGST Jaipur who has clarified vide Letter No. IV (16)/45/11/Diva.misc/ 2017/850 or 25.08.2017 as under: It is very much clear that the making body of buses as per customers specification on chassis provided by the other person and returning the vehicle to the supplier of chassis is covered under S.No. 3 of sc

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pplied by various dealers/customers. That the applicant supplies bus bodies along with fitting and fabrication services. Major part of this process is supply of bus bodies and fabrication/fitting of bus bodies is an associated work along with this supply. Therefore, the supply of bus body by the dealer may be covered under HSN code 8707. RECORDS OF PERSONAL HEARING – 2ND PROVISO TO SECTION 98(2) OF CGST/HGST ACT 2017 5. Opportunity for personal hearing was granted to the applicant on 25.04.2018, however, the applicant vide letter dt.23.04.18, submitted that they have already submitted copies of supporting documents along with their application and there is nothing new to add; that contents of their application and documents submitted may be considered. DISCUSSIONS AND FINDINGS OF THE AUTHORITY 6. The question to be decided in the instant case is, whether the activity of the applicant, in which they fabricate/mount/fit bus body on the chassis supplied by the customer amounts to supply o

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one of which is a principal supply; Illustration.- Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply; Further, Principal supply has been defined under Section 2(90) of the CGST/SGST Act, 2017, as under: (90) principal supply means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary; 8. In the instant case, it is. only the chassis which is supplied by the customers of the applicant and in fact no treatment or process is undertaken by the applicant on the chassis itself, except fitment/mounting of bus body on the same. At the same time, bus body building involves use of raw materials/inputs etc., for manufacture/fabrication of bus body and the cost of these inputs, etc., do form the part of value which is being charged by the applica

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GST – States – 21/2018-STATE TAX – Dated:- 26-4-2018 – GOVERNMENT OF JHARKHAND COMMERCIAL TAXES DEPARTMENT NOTIFICATION NO.21/2018-STATE TAX [S.O. NO.36], DATED 26-04-2018 In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Jharkhand Goods and Services Tax (Fourth Amendment) Rules, 2018. (2) This notification shall be deemed to be effective from 18th April 2018. 2. In the Jharkhand 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 of goods and services) x Net ITC ÷ Adjusted Total Turnov

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2017) and section 12 of the Goods and Services Tax (Compensation to States) Act, 2017(15 of 2017) shall be credited to the Fund: Provided that an amount equivalent to fifty per cent. of the amount of integrated tax determined under sub-section (5) of section 54 of the Jharkhand 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 State 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 re

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State Government may specify; (b) to require any applicant to produce before it, or before a duly authorized officer of the Central Government or the State Government, as the case may be, such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application; (c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the Central Government or 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 a

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ecommended for consideration accordingly, by the Member Secretary. (8) The Committee shall make recommendations:- (a) for making available grants to any applicant; (b) for investment of the money available in the Fund; (c) for making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication; (d) for making available grants for any other purpose recommended by the Jharkhand 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) 'Act' means the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), or the Central Exci

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imum period of three years; and (vi) a complainant as defined under clause (b) of sub-section (1) of section 2 of the Consumer Protection Act, 1986(68 of 1986), who applies for reimbursement of legal expenses incurred by him in a case instituted by him in a consumer dispute redressal agency. (c) 'application' means an application in the form as specified by the Standing Committee from time to time; (d) Jharkhand Consumer Protection Council' means the Jharkhand Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers; (e) 'Committee' means the Committee constituted under sub-rule (4); (f) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which state tax has been paid; (g) 'duty' means the duty paid unde

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f business or the date from which registration is to be cancelled) 6. Reference number of cancellation order 7. Date of cancellation order 8. Details ofinputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods/plant and machinery on which input tax credit is required to be reversed and paid back to Government Sr. No. GSTIN Invoice/Bill of Entry Description of inputs held in stock, inputs contained in semi-finished or finished goods held in stock and capital goods /plant and machinery Unit Quantity Code (UQC) Qty Value (As adjusted by debit / credit note) Input tax credit/ Tax payable (whichever is higher) (Rs.) No. Date Central tax State/ Union territory tax Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 8 (a) Inputs held in stock (where invoice is available) 8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available) 8 (c) Capital goods/plant and machinery held in stock 8 (d) Inputs held in stock

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efrom. Signature of authorized signatory _______________________________________ Name _______________________________________ Designation/Status ____________________________ Date – dd/mm/yyyy Instructions: 1. This form is not required to be filed by taxpayers or persons who are registered as :- (i) Input Service Distributors; (ii) Persons paying tax under section 10; (iii) Non-resident taxable person; (iv) Persons required to deduct tax at source under section 51; and (v) Persons required to collect tax at source under section 52. 2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed. 3. Following points need to be taken care of while providing details of stock at Sl. No.8: (i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount

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Goods and Services Tax – Started By: – DINESH TIWARI – Dated:- 25-4-2018 Last Replied Date:- 2-5-2018 – Is GST reversable in case of Payment not received on Supply of Goods/Service within six months. – Reply By KASTURI SETHI – The Reply = Relevant extract from C.B.E. & C. Flyer No. 19, dated 1-1-2018(f) He should pay the supplier the value of the goods or services along with the tax within 180 days from the date of issue of invoice, failing which the amount of credit availed by the recipient would be added to his output tax liability, with interest [rule 2(1) & (2) of ITC Rules]. However, once the amount is paid, the recipient will be entitled to avail the credit again. In case part payment has been made, proportionate credit would

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Goods and Services Tax – Started By: – Murari Agrawal – Dated:- 25-4-2018 Last Replied Date:- 2-5-2018 – Dear Experts,After completing the job, while despatching the goods, will the value to be mentioned in E way Bill be value of input plus job charges ? Secondly we receive inputs with certain HSN, some times multiple inputs with different HSN to complete a single Job. Since our's is supply of Service, what HSN is to be mentioned in E way Bill. – Reply By SARAVANAN RENGACHARY – The Reply =

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Central Excise – Started By: – BHAGIRATH JYOTISHI – Dated:- 25-4-2018 Last Replied Date:- 17-7-2018 – Presently Tobacco Products [ HSN CODE 2403 99 30] are covered under GST. In Central Excise Regime, Excise Duty was Machine based on Tobacco Products under Section 3A of CEA. NCCD is still applicable. Should we pay on Transaction Value or MRP Value after reducing abatement? Notification No. 49/ 2008 -C.X. ( N.T.) has still entry of our HSN CODE 2403 99 30 but that speaks about items of First Schedule to the Central Excise Tariff Act' 1985. While First Schedule has been repealed, now Fourth Schedule is there. – Reply By KASTURI SETHI – The Reply = Extract from FAQs Is NCCD leviable on tobacco products from 1st July, 2017? What will be the method of valuation for levy of NCCD? • NCCD shall continue to be levied on tobacco and tobacco products at the rates as applicable prior to 1st July, 2017. • Since NCCD is a duty of excise, the valuation for the purposes of charging NCCD

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is payable on transaction value. – Reply By KASTURI SETHI – The Reply = For tobacco products, Petrol, Diesel etc. valuation has to be determined under Central Excise Act read with Valuation Rules. For valuation purpose, GST Act does not come into picture. Notification No.49/2008-CX.(NT) is concerned with Central Excise Act . Goods mentioned in Fourth Schedule to Central Excise Tariff Act, 1985 attract CE duty as per Section 3 of Central Excise Act. – Reply By rajkumar shukla – The Reply = @kasturiji pl clarify my doubt. Although notification under section 3A has been rescinded, section 4A is still in operation .so while tobacco is still under excise duty why can t the MRP provision apply. Why transactional value when section 4A overrides section 4.? – Reply By KASTURI SETHI – The Reply = Sh.Shukla Ji, .Sir,. What I wanted to say the party cannot charge NCCD on MRP. NCCD is leviable on the value to be arrived at after allowing applicable abatement from MRP. Since the querist was asking

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340;ो पहले mrp पर लगता था इस लिए mrp पर लगना चाहिए ।Qus-अगर वैल्यू पर लगना है तो स्पष्ट समझाइये।आप सभी का आभार होगा.। – Reply By KASTURI SETHI – The Reply = MRP includes all taxes. No amount above declared MRP can be charged. MRP minus abatement = Assessable Value on which NCCD is to be charged.There is no need of separate notification because for the purpose of levy and collection of NCCD Central Excise Act still remains in force. Read the following for further clarification:- A 'National Calamity Contingent Duty&#3

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Schedule contains tariff items related to Tobacco products, Cigarettes and Petroleum products Although excise duty continues to be made applicable on the aforementioned products (to be subsumed under GST at a later date), the Fourth Schedule iincludes various goods which would attract GST. The provisions of 'deemed manufacture' under the Excise Act would only apply to tariff entries related to cigarettes, chewing tobacco and pan masala, including certain other products mentioned in the 'notes' to the Fourth Schedule. All other tariff entries appearing in the existing Third Schedule (relating to 'deemed manufacturing') have been deleted. Section 3B and Section 3C have been inserted in the Excise Act, to provide emergency powers to Central Government to increase the excise duty. – Reply By Arvind Sahu – The Reply = श्री मान जी nccd Notification no.49/2008-central excise (n.t) 50%, Notification no.9/2010 centra

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Goods and Services Tax – Recovery of GST – Departmental authorities collected three cheques under coercion – there does not appear to be any justification of the departmental authorities to collect an

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Goods and Services Tax – SCN u/s 74 of the GST – second and subsequent SCN – powers under sub-section (3) of section 74 cannot be exercised for expanding or enlarging the liability arising out of show

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Goods and Services Tax – Release of detained vehicle alongwith goods – KGST Act – CGST Act – no documents were carried by the driver/person in-charge of the goods vehicle at the time of interception –

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Goods and Services Tax – Migration from KVAT to GST – Application for registration – respondents directed to make appropriate changes in the portal so as to enable the petitioner to comply with the st

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Goods and Services Tax – GST – By: – Praveen Nair – Dated:- 25-4-2018 Last Replied Date:- 23-10-2018 – MERCHANT EXPORT PROCEDURE IN GST: Notification No.: 40/2017-CENTRAL TAX (RATE), DATED 23.10.2017 (Similar Notification issued has been issued in UTGST, SGST & IGST Act, effective dated 23.10.2017) ||Whatever has been discussed hereinbelow, with reference to the Notification No., 40/2017-Central Tax (Rate), dated 23.10.2017, is fully applicable to the Registered Supplier and the Registered Recipient-Exporter (Merchant Exporter), covered under the Notification No., 41/2017-Integrated Tax (Rate), dated 23.10.2017, IGST Act, 2017 and Notification No., 40/2017-Union Territory Tax (Rate), dated 23.10.2017, UTGST Act, 2017. The Central Tax Notification No., 40/2017-Central Tax (Rate), dated 23.10.2017, is also applicable, under the SGST Act, 2017.|| The Concessional Tax Rate of Inter State Transaction or Supply of Goods, under the said Notification, is 0.1% for IGST | The Concessional T

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d by the Merchant Exporter, to the Jurisdictional GST Officer of the Registered Supplier. The Registered Supplier, shall supply the Taxable Goods, to the Merchant Exporter, by charging CGST, at the fixed Rate of 0.05% and SGST/UTGST, at the fixed Rate of 0.05%, in case of Intra-State Supply or Transaction of such Taxable Goods and 0.1% IGST, in case of Inter State Transaction, by covering the Supply, under the Tax Invoice, to be issued by the Registered Supplier, under Rule 46 of the CGST Rules, 2017. Except the above, no other Tax, under the GST Law, is payable on Taxable Goods, involved in the aforestated Transactions. The Registered Recipient-Exporter, who is situated in the same State or Union Territory, shall export the Taxable Goods, within the period of 90 days, from the date of Invoice of the Registered Supplier. If, the Merchant Exporter, fails to export the said Taxable Goods, within the period of 90 days, from the date of Tax Invoice of the Registered Supplier, the Registere

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here, the said Taxable Goods, would be sent to the Port of Export. Different Consignments covered under different Tax Invoices, can be combined together for shipment at the Registered Warehouse. If, Taxable Goods are initially stored in Registered Warehouse, the Merchant Exporter, will obtain an acknowledgement, from the Warehouse Operator and send a copy of the said acknowledgement, along with a copy of Tax Invoice, duly endorsed by him, for receipt of the Goods to; The Registered Supplier & The Jurisdictional GST Officer of the said Registered Supplier. A copy of Shipping Bill or Airway Bill or Bill of Export, would be self-attested and supplied by the Merchant Exporter, to the Registered Supplier, with Proof of Export General Manifest. The said Documents would also be sent by the Merchant Exporter, to the Jurisdictional GST Officer of the Registered Supplier. The Merchant Exporter, will have to incorporate GSTIN of the Registered Supplier, along with Tax Invoice No., & Date

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, IGST, at appropriate rate, can be paid on the Taxable Goods, with a Claim for Rebate of such Tax. It should also be noted that once this Procedure is opted for, by a Registered Supplier, it is not necessary that all Export Consignments, must be supplied under this Procedure – Reply By ANANTH KUMAR – The Reply = In para 15 of this Article, it has been stated that the merchant exporter cannot avail the input tax credit 0.05%/0.1% and it would be a cost to him. In this regard, reference is drawn to para 13.2 of GST Circular No.37/11/2018 dated 15.03.2018, wherein it has been clarified that the merchant exporter will be eligible to take credit of the tax @ 0.05%/0.1% paid by him. K.G Subramanian – Reply By Praveen Nair – The Reply = Thankyou for the update Mr. Ananth Kumar. 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 Akshita Mehta –

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 25-4-2018 Last Replied Date:- 1-12-2018 – Filing of returns Section 39(1) of Central Goods and Services Tax Act, 2017 ( Act for short) provides that every registered person, other than an Input Service Distributor or a non resident taxable person or a person paying tax under section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars as may be prescribed, on or before the twentieth day of the month succeeding such calendar month or part thereof. Cancellation of registration Section 29 (1) of the Act provides that the proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the

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specified in clause (b), has not furnished returns for a continuous period of six months; or any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or registration has been obtained by means of fraud, wilful misstatement or suppression of facts. Section 29(3) provides that the cancellation of registration under this section shall not affect the liability of the person to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made there under for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. Section 29(5) provides that Every registered person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inpu

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rm GSTR 10 Form GSTR 10 is prescribed for final return. This form is not required to be filed by tax payers or persons who are registered as- Input Service Distributor; Persons paying tax under section 10 (composition scheme); Nonresident taxable person; Persons required to deduct tax at source under section 51; and Persons required collecting tax at source under section 52. The following information is to be furnished in form GSTR – 10- General Information- GSTIN; Legal Name; Trade name, if any; Address for future correspondence; Effective date of cancellation of registration (Date of closure of business or the date from which registration is to be cancelled); Reference number of cancellation order; Date of cancellation order. Details of- inputs held in stock (where invoice is available), inputs contained in semi-finished or finished goods held in stock (where invoice is available), capital goods/plant and machinery held in stock; inputs held in stock or inputs as contained in semi-fi

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e of invoice/purchase taking useful life as five years. The details furnished for inputs held in stock or inputs as contained in semi-finished/finished goods held in stock (where invoice is not available) shall be duly certified by a practicing Chartered Accountant or Cost Accountant. The Copy of the certificate shall be uploaded while filing the data. Amount of tax payable and paid- Sl. No.; Description – Central Tax; State/Union Territory Tax; Integrated Tax; Cess ITC reversible/Tax payable; Tax paid along with application for cancellation of registration; Balance Tax payable Amount paid through debit to electronic cash ledger; Amount paid through debit to electronic cash ledger. Interest payable and ;aid on account of integrated tax, central tax, State/Union Territory Tax and Cess; Late fee payable for Central tax and State/Union Territory tax. Verification by the authorized signatory declaring that the information given is true and correct to the best of my knowledge and belief and

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2018 (12) TMI 773 – CESTAT KOLKATA – TMI – Penalty u/s 11AC – the Duty has been paid prior to the issuance of the SCN along with interest – Held that:- The Appellant Company had cleared the waste & scraps from their manufacturing facility under challans but subsequently, no Central Excise invoices were raised. However, on being pointed out, the discrepancy by the Central Excise Officers, the assessee did not dispute the clearance of waste & scraps generated in the course of production of finished goods and also admitted that the violation of the Statutory Provisons of the Central Excise Act was unintentional.
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The entire demand along with interest was deposited by the assessee much before the issuance of the Show Cause Notice – also,

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ctory to M/s. Om Trading Corporation, Howrah during the period from April, 2009 to March, 2010 under challans. No Central Excise invoice was issued against such challans. Statements of the Production Manager and the Chief Executive Officer of the Appellant Company were recorded. They admitted the clearnce of waste and scrap under challans and also admitted the duty liability of ₹ 3,75,000/- and paid through the Account Payee Cheque on 16/03/2010. Subsequently, a Show Cause Notice dated 24/06/2010 was issued alleging surreptitious removal of the waste and scrap and for recovery of Cenvat Duty along with interest and imposition of penalty and appropriation of the amount of ₹ 3,75,000/- already paid by the assessee. The Adjudicatin

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uring facility under challans but subsequently, no Central Excise invoices were raised. However, on being pointed out, the discrepancy by the Central Excise Officers, the assessee did not dispute the clearance of waste & scraps generated in the course of production of finished goods and also admitted that the violation of the Statutory Provisons of the Central Excise Act was unintentional. 7. I also find from the records that the entire demand along with interest was deposited by the assessee much before the issuance of the Show Cause Notice. I also observe that none of the Lower Authorities had intimated the assessee regarding option to pay penalty of 25% of the duty amount. 8. In view of the above discussions, the demand of Central Ex

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INFORMATION REGARDING GST RFD-01A. – GST – States – Circular No. 1819007/118 – Dated:- 25-4-2018 Circular – Trade Notice – Public Notice – Instructions – Office orders

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INFORMATION REGARDING GST REFUND APPLICATION – GST – States – Circular No. 1819006/117 – Dated:- 25-4-2018 Circular – Trade Notice – Public Notice – Instructions – Office orders

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Hereby Constitutes Karnataka Appellate Authority For Advance Ruling For Goods And Services Tax. – GST – States – FD 47 CSL 2017 – Dated:- 25-4-2018 – GOVERNMENT OF KARNATAKA FINANCE SECRETARIAT NOTIFICATION NO. FD 47 CSL 2017, Bengaluru dated: 25-04-2018 In exercise of the powers conferred by Section 99 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka hereby constitutes Karnataka Appellate Authority for Advance Ruling for Goods and Service

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GST – States – 6509/CT/POL-56/3/2018/Policy – Dated:- 25-4-2018 – Commissionerate of CT & GST. Odisha (At Cuttack) (Finance Department, Government of Odisha) Letter No. 6509/CT/POL-56/3/2018/Policy Dt 25/04//2018 To FAS / AFAs (All Departments) Government of Odisha Sub: Registration of Drawing & Disbursing Officers as TDS Authority under the GST Act Sir/Madam, In inviting a reference to the subject cited above, I am to inform you that TDS provision of the GST Acts is very likely to come into effect from 01.07.2018. As per Section 51 of the OGST/CGST Act, Tax Deducting Authorities shall have to deduct SGST @ 1% and CGST@ 1% of the supply value on every intra-state supply where the supply value exceeds ₹ 2.5 lakhs. Similarly, a

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liament/State Legislature or established by any Government with fifty-one percent or more participation by way of equity or control to carry out any function (b) Society established by the Central Government or State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860) (c) Public Sector Undertakings Accordingly, there is a need for identifying the prospective TDS Authorities in your Department and ask them for registration much before 01.07.2018. The Registration Module is already available in the GSTN Portal (www.gst.gov.in) for registration of TDS Authorities. It is to be noted that some of the prospective TDS Authorities might have already been registered under GST as a tax payer. In spite of that, they

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GST – States – 21/2018-State Tax – Dated:- 25-4-2018 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Dated the 25th April, 2018. Notification No. 21/2018-State Tax No. (GHN-46)/GSTR-2018(23).TH-In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall be deemed to have come into force from the 18th day of April, 2018. 2. In the Gujarat 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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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 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

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y 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 to his financial stat

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ng available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee); 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 of2013) or under any other law for the time being in force; (iv) village or mandal or samiti or samiti level co-operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes; (v) an educational or research institution incorporated by an Act of Parliament or the Legislatureof a State or Union Territory in India or other educational institutions established by an Act of Parliament or declared to be deemed as a Univ

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sumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which central taxhas been paid; (f) Fund means the Consumer Welfare Fund established by the State Government under section 57 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 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 following FORM shall be inserted, namely:- FORM GSTR-10 (See rule 81) Final Return 1. GSTIN 2. Legal Name 3. Trade Name, if any 4. Address for future correspondence. 5. Effective date of cancellation of registration (Date of closure of business or the date from which registration is to be cancelled)

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k (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 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 (a) Central Tax (b) State/Union territory tax 11. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of authorized signatory ________________________________

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ods; (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 form 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 -<< drop down>> classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, excess refund released, place of supply, others (specify) 3. Description of goods / services – Sl. No. HSN Description 4. Details of demand (Amount in Rs.) Sl. No. Tax rate Turnover Place of supply

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GST – States – 15C/2018–State Tax – Dated:- 25-4-2018 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 25th April 2018. NOTIFICATION Notification No. 15C/2018-State Tax. MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. JC(HQ)-1/GST/2018/Noti/1/E-way Bill/ADM-8.-In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Maharashtra Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Maharashtra State, hereby

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2018 (5) TMI 1178 – GUJARAT HIGH COURT – TMI – Removal of Office objections – Held that: – Office objections to be removed on or before 9th May 2018, failing which the concerned matter/s will stand dismissed for non-prosecution without further reference to the Court. – F/TAX APPEAL NO. 10016 of 2018 With F/TAX APPEAL NO. 10031 of 2018 With F/TAX APPEAL NO. 10151 of 2018 With F/TAX APPEAL NO. 10237 of 2018 With F/TAX APPEAL NO. 10385 of 2018 With F/TAX APPEAL NO. 10561 of 2018 With F/TAX APPEAL

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2018 (5) TMI 884 – CESTAT HYDERABAD – TMI – Classification and demand of the various service activities of the assessee M/s Hetero Drugs Ltd. – Held that: – this is a composite order the amount of service tax liability confirmed being substantial, we allow the application for Early Hearing of the appeal and direct the registry to take the appeal on record and may be list on 04.06.2018. – Appeal No.- ST/EH/30172/2018, ST/COD/30739/2016, ST/31175/2016, ST/COD/30740/2016, ST/31176/2016, ST/30741/2016, ST/31177/2016 – M/30081-30084/2018 – Dated:- 25-4-2018 – Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Shri Y. Sreenivasa Reddy, Advocate for the Appellant. Shri Guna Ranjan, Superintendent (AR) for the R

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GST – States – 6509/CT., Pol-56/3/2018/Policy – Dated:- 25-4-2018 – Commissionerate of CT GST. Odisha (At Cuttack) (Finance Department, Government of Odisha) Letter No. 6509/CT., Pol-56/3/2018/Policy Dated: 25-04-2018 To FAS / AFAS (All Departments) Government of Odisha Sub: Registration of Drawing & Disbursing Officers as TDS Authority under the GST Act Sir/Madam, In inviting a reference to the subject cited above, I am to inform you that TDS provision of the GST Acts is very likely to come into effect from 01.07.2018. As per Section 51 of the OGST/CGST Act, Tax Deducting Authorities shall have to deduct SGST @ 1% and CGST@ 1% of the supply value on every intra-state supply where the supply value exceeds ₹ 2.5 lakhs. Similarly,

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liament/State Legislature or established by any Government with fifty-one percent or more participation by way of equity or control to carry out any function (b) Society established by the Central Government or State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860) (c) Public Sector Undertakings Accordingly, there is a need for identifying the prospective TDS Authorities in your Department and ask them for registration much before 01.07.2018. The Registration Module is already available in the GSTN Portal (www.gst.gov.in) for registration of TDS Authorities. It is to be noted that some of the prospective TDS Authorities might have already been registered under GST as a tax payer. In spite of that, they

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Goods and Services Tax – Release of detained goods – Section 129 of the Central Goods and Services Tax Act – the competent authority is directed to complete the adjudication provided for u/s 129 of the statutes – HC – TMI Updates – Highlights

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Goods and Services Tax – Detention and seizure of goods with vehicle – non furnishing of the E-Way Bill immediately at the time of detention – The respondent is directed to release the loader/tipper w

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