Goods and Services Tax

Goods and Services Tax – Started By: – Sanjay Chaturvedi – Dated:- 16-4-2018 Last Replied Date:- 28-9-2018 – Our association is exempted under 12AA we are doctors organize conference for advancement of knowledge. which is covered under B and C below. (advancement of educational programmes or skill development relating to: (A) abandoned, orphaned or homeless children; (B) physically or mentally abused and traumatized persons; (C) prisoners; or (D) persons over the age of 65 years residing in a rural area;) We collect Money for organizing such educational activity as follows – 1) Registration Fees from Doctors 2) Unrestricted Educational Grant from Pharma and Surgical Companies in lieu of providing Space to provide knowledge to the Doctors about their recently launched products. 3) Accompanied person Registration fees We spent these collection on 1) Venue Arrangement 2) Dinner/Lunch and other activities including entertainment 3) Entertainment of Accompanied person Please advise do we n

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itable activities means activities relating to – (i) public health by way of, – (A) care or counseling of (I) terminally ill persons or persons with severe physical or mental disability; (II) persons afflicted with HIV or AIDS; (III) persons addicted to a dependence- forming substance such as narcotics drugs or alcohol; or (B) public awareness of preventive health, family planning or prevention of HIV infection; (ii) advancement of religion, spirituality or yoga; (iii) advancement of educational programmes or skill development relating to, – (A) abandoned, orphaned or homeless children; (B) physically or mentally abused and traumatized persons; (C) prisoners; or (D) persons over the age of 65 years residing in a rural area; (iv) preservation of environment including watershed, forests and wildlife. This notification makes the exemption to charitable trusts available for charitable activities more specific. While the income from only those activities listed above is exempt from GST, inc

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on Charitable and Religious Trusts – Reply By Sanjay Chaturvedi – The Reply = Dear Sir, (Mr. ALKESH JANI) As I understand that you are not clear about our activity – that I again clarify 1) We are Association of Doctors 2) We are exempt under 12AA 3) We have our annual conference where we discuss and enhance our knowledge – which not limited to physically or mentally abused and traumatized persons; persons over the age of 65 years residing in a rural area but cover these topics too, which are covered in the definition. Now we receive money from Doctors – members and non members – as Registration fees for covering partial expenditure We receive unrestricted educational grant from Companies which in turn provides education in the pre defined areas. We spent on Hotels, for venue and Food on transportation of delegates which activity we must charge with GST and which we can leave. Do we need to pay for GST also or we are exempt? Mr. Ganeshan Kalyani please tell which activity is not chari

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Tushar Barad – The Reply = We have received financial assistance request from UNRESTRICTED EDUCATION GRANT to support educational preconference workshop organized by XXXX Medical Center Trust hospital which is registered since inception in 2012 with both CIT(Exemptions) Kolkata and CCIT(Exemptions) New Delhi. They have tax exemption under section 80G as per Income Tax website. Do they also have to be registered as Charitable Trust Section 12AA?.. as per the question asked above? We are private company supporting them for carrying out the educational activity, and we are not renting any space, booth or hiring any immovable property from them. In such case : simple agreement as per template provided here : http://www.ebap.org/images/files/4-Template_contract_Unrestricted_Grant_Agreement_and_equipment_LEE.docx …is sufficient for tax compliance? Do we as a company,… supporting such educational activity, are entitled to receive certificate of 80G donation? Do the charitable trust liabl

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Goods and Services Tax – Started By: – Yatin Bhopi – Dated:- 16-4-2018 Last Replied Date:- 16-4-2018 – Our goods are moved in tankers and trucks and invoice is generated only after goods are loaded in the vehicle which is arranged by us in case of door delivered supply and by customer in case of ex-works supply. Since all details required for generating e-waybill is available with us it is always convenient and fastest method to generate e-waybill at our place whether ex-works supply or door delivered supply.Further, our many customers are not agreeing to take responsibility to generate E-waybill even though they are arranging transport, saying that they are generating e-waybills for their customers and all their suppliers are generating e

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bility we might face since we are preparing e-waybill In case of ex. works supply by us if by chance vehicle leaves our factory without e-waybill then who will be penalized / prosecuted under GST Act. In case or Ex. works purchases by us whether we have to prepare E-waybill In case for any reason in case of ex- works supply by us, where we have generated e-waybill and goods have been retained by GST authority, will they held us responsible? – Reply By Ganeshan Kalyani – The Reply = 1. Yes , you can generate e-way bill. Infact either supplier, Customer or transport can generate e-way bill. 2. Supplier is liable to pay tax. In case e-way bill is absent the vehicle will be detained and can be released by paying tax or giving bank guarntee . Fu

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Goods and Services Tax – Started By: – aditya Kumar – Dated:- 16-4-2018 Last Replied Date:- 4-5-2018 – If we pay as per agreement to sale, monthly pre Emi interest/assured rental/late possession penalty on sale of under construction flats to customers, Can we reverse GST by issuing credit note on pre Emi interest/assured rental/late possession penalty as special discount after supply of services us15(3)(b) of CGST act.? If yes then,how much time is available for issuing credit note 1 year ot la

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2018 (5) TMI 1201 – CESTAT NEW DELHI – 2018 (363) E.L.T. 1000 (Tri. – Del.) – Benefit of N/N. 67/1995 dated 01.03.1995 – After exhausting the useful life, such moulds and dies were cleared to the customer (M/s Parryware) on payment of VAT /CST – Held that: – moulds and dies will enjoy such exemption only as long as such goods remain within the factory of the appellant – In the present case, such moulds and dies after they become obsolete were cleared for home consumption. The monetary consideration has also been received by the appellant on which VAT stands paid – benefit of notification not allowed – appeal dismissed – decided against appellant. – Ex. Appeal No. 50022 of 2018 – A/51411/2018-EX[DB] – Dated:- 16-4-2018 – Mr. Justice (Dr.) S

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t were used within the factory for captive consumption. No duty was paid at the time of captive consumption of such moulds and dies as per Notification No. 67/1995 dated 01.03.1995. After exhausting the useful life, such moulds and dies were cleared to the customer (M/s Parryware) on payment of VAT /CST. The Department was of the view that at the time of such clearance of the moulds from the factory, duty was required to be paid on the transaction value of such moulds and dies. Accordingly, demand of Central Excise was raised and penalty was also imposed. Being aggrieved, the present appeal is filed by the appellant. 3. With this background, we heard Sh. Alok Kothari, ld. Advocate for the appellant and Sh. M. R. Sharma, ld. AR for the Reven

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e record. The moulds and dies in question have been manufactured within the factory of the appellant and used for the manufacture of goods for supply to the customer i.e. M/s Parryware. For the period when moulds and dies remained within the factory of the appellant, these goods enjoyed the benefit of Notification No. 67/1995, which is available for captive consumption. In the present case, such moulds and dies after they become obsolete were cleared for home consumption. The monetary consideration has also been received by the appellant on which VAT stands paid. We are of the view that moulds and dies will enjoy such exemption only as long as such goods remain within the factory of the appellant. At the time of clearance of such goods to t

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GST – States – 335/2018/5(120)/XXVII(8)/2018/CT-17 – Dated:- 16-4-2018 – Government of Uttarakhand Finance Section-8 No. 335/2018/5(120)/XXVII(8)/2018/CT-17 Dehradun :: Dated :: 16 April 2018 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; Now, THEREFORE, In exercise of the powers conferred by section 148 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereafter in this notification referred to as the Act), the Governor

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2018 (5) TMI 76 – ALLAHABAD HIGH COURT – TMI – Withdrawal of seizure order – Section 129(1) of the U.P.GST Act – penalty notice under Section 129(3) of the Act – no cause of action survives to the petitioner and the petition is rendered infructuous – petition dismissed. – Writ Tax No. 628 of 2018 Dated:- 16-4-2018 – Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ. For the Petitioner : Niraj Kumar Singh,Amit Mahajan For the Respondent : C.S.C. ORDER Sri C.B.Tripathi, learned Special

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Goods and Services Tax – Started By: – Arijit Das – Dated:- 14-4-2018 Last Replied Date:- 13-10-2018 – I am a 1st year student of Manipal University Jaipur. We received a mail from finance department saying we have to pay INR 5,492 as mess fee dues. The mail didnt have any details mentioning the reason. On replying and asking they said it is GST.We had paid the Hostel Fee+Mess fee summing to INR 1,80,000 in June 2017.The Mess fee of INR 53,500(including VAT) was paid in June 2017 for the time of Aug 2017- May 2018. According to what I have searched online, GST cant be applicable on an amount if fee has been paid before GST Launch. The date on the receipt is 20-Jun-2017.They are giving reason that though payment has been made in advanced, t

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usive of VST/ Sale Tax. W.e.f. 1.7.17 VAT was subsumed in GST. Now there is no double taxation in GST. To collect GST prior to 1.7.17 is unconstitutional and hence illegal. – Reply By Arijit Das – The Reply = Services were started in August 2017- May 2018 then also they can't charge GST ? – Reply By KASTURI SETHI – The Reply = Dear Querist, Yes, I agree with you. Pl. read there is ' NO GST' on advance for goods. – Reply By Alkesh Jani – The Reply = Sir, I agree with the views expressed by Sh. Kasturiji, In this regards, please refer Section 142 (11)(a) & (b). Therefore, if the VAT has already been paid before appointed day, GST is not applicable. – Reply By KASTURI SETHI – The Reply = Sh.Alkesh Jani Ji,. Thank you for incorp

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Goods and Services Tax – Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances – CGST – Circulars / Ordes – TMI Updates – Highlights

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Goods and Services Tax – Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit – CGST – Circulars / Ordes – TMI Updates – Highlights

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Goods and Services Tax – Started By: – yugesh nama – Dated:- 13-4-2018 Last Replied Date:- 16-4-2018 – Hello sir what if a person not charge higher amount of tax rate in mixed supply of goods and services? or the person sells the whole package of different goods and services in sach a way that lower rate of gst has higher value of goods and higer rate of gst has lower amount of goods. – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 8 (b) of CGST Act, 2017 a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax. In view of the legal position you cannot sell the whole package of different goods and services in such a way that lower

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tax is the essence of GST. GST being an Indirect Taxation would be charged and collected by you from your customer, you have nothing to pay from your pocket. You must be availing ITC on Inputs/Input Services also. If on your output you pay less tax and avail the ITC on higher side then it may trigger the inflated tax structure.To cope with such situation which may attract unwarranted attention of Revenue Department, it is advisable to pay the tax appropriately as applicable as consequences of evading GST are very serious. – Reply By Ganeshan Kalyani – The Reply = Fully agreed with Sri Yagay and Sun. You will get cost of the product with margin and tax component is what you are to collect from the customer and pay to the Govt. – Discussion-F

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Goods and Services Tax – GST – By: – CASanjay Kumawat – Dated:- 13-4-2018 – Maintenance of books of accounts and necessary supporting and relevant records are highly essential requirements for proper management and control of the business operations. This will facilitate the correct receipt and payment of cash and other transactions entered by the company. It is mandatory to maintain the books of accounts under Indian Companies Act, 2013 and GST Act, 2017. Hence accounts maintenance in India is compulsory. Under GST Act, 2017, as per section 35 of the CGST Act, 2017, Every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and correct account of- production or manufacture of goods; inward and outward supply of goods or services or both; stock of goods; input tax credit availed; output tax payable and paid; and such other particulars as may be prescribed. Accordingly, a registered person under GST is re

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the accounts relating to each place of business shall be kept at such places of business; the registered person may keep and maintain such accounts and other particulars in electronic form in prescribed manner; every owner or operator of warehouse or godown or any other place used for storage of goods and every transporter (irrespective of whether he is a registered person or not) shall maintain records of the consigner, consignee and other relevant details of the goods in the prescribed manner; every registered person whose turnover during a financial year exceeds the two crore rupees [Rule 80(3) of the CGST Rules, 2017] shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual accounts, the reconciliation statement and such other documents in prescribed form and manner; every registered person, other than a person paying tax under section 10, i.e., composition scheme, shall maintain the accounts of stock in respect of

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aintained; Every registered person manufacturing goods shall maintain monthly production accounts showing quantitative details of raw materials or services used in the manufacture and quantitative details of the goods so manufactured including the waste and by products thereof; Every registered person supplying services shall maintain the accounts showing quantitative details of goods used in the provision of services, details of input services utilised and the services supplied; Every registered person executing works contract shall keep separate accounts for works contract showing – (a) the names and addresses of the persons on whose behalf the works contract is executed; (b) description, value and quantity (wherever applicable) of goods or services received for the execution of works contract; (c) description, value and quantity (wherever applicable) of goods or services utilized in the execution of works contract; (d) the details of payment received in respect of each works contrac

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ppression of facts), as the case may be, shall, mutatis mutandis, apply for determination of such tax. Period of Retention of Accounts [Section 36 of the CGST Act, 2017] Under GST, every registered person required to keep and maintain/retain books of account or other records until the expiry of 72 months from the due date of furnishing of annual return, i.e., 31st December for the year pertaining to such accounts and records. It may be noted that a registered person, who is a party to an appeal or revision or any other proceedings before any Appellate Authority or Revisional Authority or Appellate Tribunal or court, whether filed by him or by the Commissioner, or is under investigation for an offence under Chapter XIX, shall retain the books of account and other records pertaining to the subject matter of such appeal or revision or proceedings or investigation for a period of 1 year after final disposal of such appeal or revision or proceedings or investigation, or for the period speci

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A/c, Provisional ITC SGST A/c, Provisional ITC IGST A/c, Provisional ITC Compensation Cess A/c Electronic Credit CGST A/c, Electronic Credit SGST A/c, Electronic Credit IGST A/c, Electronic Credit Compensation Cess A/c Electronic Cash CGST A/c, Electronic Cash SGST A/c, Electronic Cash IGST A/c, Electronic Cash Compensation Cess A/c Cash/Bank A/c Total XXX Statement of Profit and Loss Outward Supply- Local B2B Supply A/c, Local B2C Supply A/c, Interstate B2B Supply A/c, Interstate B2C Supply A/c, Export Supply A/c, Exempt Supply A/c, E-Com Supply A/c. Inward Supply- Purchases A/c, Exempt Purchases A/c, Expenses A/c, Inward Supply-Purchases A/c. Others Total (GP/NP) XXX Conclusion In addition, taxpayers must be able to produce, on demand, an account of the audit trail and inter-linkages, including the source document (paper or electronic), financial accounts, record layout, data dictionary, an explanation for codes used, and the total number of records in each field along with sample co

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2018 (8) TMI 1322 – ALLAHABAD HIGH COURT – 2018 (15) G. S. T. L. 521 (All.) – Seizure of goods – inter-state transit of goods – Section 129(1) of the U.P. GST Act, 2017 – applicability of IGST Act – Held that:- The provisions of U.P.G.S.T. are applicable to transactions within the State of U.P. whereas I.G.S.T. covers the interstate transactions – Section 20 of the I.G.S.T. makes applicable the provisions of Central G.S.T. in respect to matters relating to inspection, search and seizure under the said Act.
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Even if the seizure is treated to be under Section 129(1) of the Central G.S.T., as there was no provision of E-Way bill on the relevant date under the Central G.S.T. prima facie the seizure appears to be illegal.
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The goods s

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submission is that as admittedly the seized goods were in transit from outside the State the transaction would be covered by the Integrated Goods and Services Tax Act, 2017 (I.G.S.T.) read with Central G.S.T. and that the provisions of the U.P. G.S.T. or its Rules or the notifications issued therein would not apply. Sri Tripathi, has submitted that actually the order of seizure has been passed under Section 6 of the I.G.S.T. read with Section 129(1) of the Central G.S.T. and therefore, mere wrong mention of the provision on the order of seizure would not invalidate the same. The provisions of U.P.G.S.T. are applicable to transactions within the State of U.P. whereas I.G.S.T. covers the interstate transactions. Section 20 of the I.G.S.T. mak

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. by a notification dated 21.07.2017 has made E-Way bill mandatory but that may apply only in respect of goods in transit within the State of U.P. and not for goods brought from outside the State. Therefore, even if the seizure is treated to be under Section 129(1) of the Central G.S.T., as there was no provision of E-Way bill on the relevant date under the Central G.S.T. prima facie the seizure appears to be illegal. Sri Tripathi, may seek instructions and file counter affidavit within three weeks. List along with writ petition no. 87 of 2018 for admission/final disposal after the filing of the counter affidavit. In the meantime, the goods seized be released along with the vehicle subject to the petitioner furnishing indemnity bond and sec

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2018 (7) TMI 266 – CESTAT CHENNAI – TMI – Technical Inspection and Certification Service – demand of service tax – Held that:- When services of Technical Inspection and Certification Service is rendered to any person by a Technical and Certification Agency, the same would be taxable under the category of Technical Inspection and Certification Service – In the present case, the appellant is not a Technical and Certification Agency but is a manufacturer of P&P medicaments. There is nothing in the show cause notice as to how the appellant would fit into the classification of Technical Inspection and Certification Service.
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Merely because they obtained registration and paid service tax for a short period, they cannot for forced to pay service tax under a category which is not applicable to the appellant or their activity rendered by them – the income received from LRL does not fall under the category of Technical Inspection and Certification Service – Appeal allowed – decided in favo

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on the income received by the appellant from LRL. After due process of law, the original authority confirmed the demand, interest and imposed penalties. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, ld. counsel Ms. S. Sridevi submitted that the appellant was paying service tax under Technical Inspection and Certification Service for two years on the wrong belief that the income received from LRL would fall under the category of Technical Inspection and Certification Service. She adverted our attention to the definition of Technical Inspection and Certification Service as contained in Section 65(105)(zzi) wherein the services rendered by a Technical and Certification Agency in relation to Technical Inspection and Certification Service would only be covered by the taxable service of Technical Inspection and Certification Service. The appellant is not a Technical and Certification Agency and therefore the service does not fall under t

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. 4. Heard both sides. 5. For better appreciation of the relevant provisions, the same are reproduced as under:- Technical Inspection and Certification under Section 65(108):- Technical Inspection and Certification means inspection or examination of goods or process or material or any immovable property to certify that such goods or process or material or immovable property qualifies or maintains the specified standards, including functionality or utility or safety or any other characteristics or parameters, but does not include any service in relation to inspection and certification of pollution levels Technical and Certification Agency under Section 65(109):- Technical and certification agency means any agency or person engaged in providing service in relation to technical inspection and certification . Section 65(105)(zzi), Taxable Service means any service provided or to be provided To any person, by a technical inspection and certification agency, in relation to technical inspecti

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GST – States – 12/2018-State Tax – Dated:- 13-4-2018 – No.J.21011/1/2017-TAX/Vol-II/Pt GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICTION No. 12/ 2018 – State Tax Dated Aizawl, the 13th April, 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 (Second Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on such date as the Government of Mizoram may, by notification in the Official Gazette, appoint. (i) with effect from the date of publication of this notification in the Official Gazette, in rule 117, in sub-rule (4), in clause (b), for sub-clause (iii), the following shall be substituted, namely:- "(iii) The registered person availing of this scheme and having furnished the

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with such other information as may be required on the common portal and a unique number will be generated on the said portal: Provided that the transporter, on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal: Provided further that where the goods to be transported are supplied through an e-commerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal: Provided also that where goods are sent by a principal located in one State or Union Territory to a job worker located in any other State or Union Territory, the e-way bill shall be generated either by the principal or the job

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case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01. (2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01: Provided that where

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common portal in the manner specified in this rule: Provided also that where the goods are transported for a distance of upto fifty kilometers within the State from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5). (4) Upon generation of the e-way bill

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-B of FORM GST EWB-01 for further movement of the consignment: Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case may be, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated the E-Way bill in FORM GST EWB-01 and the aggregate of the consignment value of goods carried in the conveyance is more than fifty

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or the e-mail is available. (9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill : Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B: Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:- Sr. No. Distance Validity period (1) (2) (3) 1. Upto 100 kilometer. One day in cases other than

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l has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill. Explanation 2.- For the purposes of this rule, the expression Over Dimensional Cargo shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988). (11) The details of the e-way bill generated under this rule shall be made available to the- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Wh

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d) in respect of movement of such goods and within such areas in the State and for values not exceeding such amount as the Commissioner of State Tax, in consultation with the Principal Chief Commissioner/Chief Commissioner of Central Tax, may, subject to conditions that may be specified, notify; (e) where the goods other than de-oiled cake being transported, are specified in the Schedule appended to notification No. 2/2017- State tax (Rate) dated the 7th July, 2017 published in the Mizoram Gazette, Extraordinary, Vol-XLVI, Issue No.317 dated the 11th July, 2017 as amended from time to time; (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; (g) where the supply of goods being transported is treated as no supply under Schedule III of the Act; (h) where the goods are being transported- (i) under customs bond from an inland container depot or a

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idge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55; Explanation.- The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be. ANNEXURE [(See rule 138 (14)] Sr. No. Description of Goods (1) (2) 1. Liquefied Petroleum Gas for supply to household and non domestic exempted category (NDEC) customers 2. Kerosene oil sold under PDS 3. Postal baggage transported by Department of Posts 4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (9601) . (iii) for

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ed person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1. (4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods. (5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill (a) tax invoice or bill of supply or bill of entry; or (b) a delivery challan, where the goods are transported for reasons other than by way of supply. . (iv) for rule 138B, the following rule shall be substituted, namely:- 138B.Verification of documents and conveya

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rule 138C, the following rule shall be substituted, namely:- 138C.Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. (2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State or Union territory, no further physical verification of the said conveyance shall be carried out again in the State or union territory, unless a specific information relating to evasion of tax is made available subsequently. ; (vi) for rule 138D, the following rule shall be substituted, namely:- 138D.Facility for uploading information regarding detention of vehicle.-Where a vehicle has been intercepted and detained for a period

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e preceding financial year. 2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry. 3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading Number. 4. Place of Delivery shall indicate the PIN Code of place of delivery. 5. Place of dispatch shall indicate the PIN Code of place of dispatch. 6. Where the supplier or the recipient is not registered, then the letters URP are to be filled-in in column A.1 or, as the case may be, A.3. 7. Reason for Transportation shall be chosen from one of the following:- Code Description 1 Supply 2 Export or Import 3 Job Work 4 SKD or CKD 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 0 Others FORM GST EWB-02 (See rule 138) Consolidated E-Way Bill Consolidated E-Way Bill No. : Consolidated E-Way Bill Date : Generator : Vehicle Number : Number o

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e 138A) Generation of Invoice Reference Number IRN: Date: Details of Supplier GSTIN Legal Name Trade name, if any Address Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) Details of Consignee (Shipped to) GSTIN or UIN, if available Name Address State (Name and Code) Type of supply – B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Serial Number Description of Goods HSN Qty. Unit Price (per unit) Total value Discount, if any Taxable value Central tax State or Union territory tax Integrated tax Cess Rate Amt. Rate Amt. Rate Amt. Rate Amt. Freight Insurance Packing and Forwarding Charges etc. Total Total Invoice Value (In figure) Total Invoice Value (In Words) Signature Name of the Signatory Designation or Status ; (viii) with effect from the date of publication of this notification in the Official Gazette, in FORM GST RFD-01, for the DECLARATION [second pr

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2018 (5) TMI 1282 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 242 (All.) – Recovery of arrears of Land Revenue – Who is liable to discharge the GST laibility – Scope of mutual contract – Challenge raised is that it is not the liability of the petitioner and rather it is the Nagar Nigam that has benefited from the contract and therefore it is the Nagar Nigam which is liable to pay the G.S.T. realisable under the Act, 2017 – whether recovery could have proceeded against the petitioner or not?
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Held that: – recovery of GST can be make as arrears of land revenue by the Collector of the District on a requisition by the “Proper Officer” – Section 79(2) of Act, 2017 further clarifies that where there are terms of agreement under any instrument for recovery of the tax under Section 79(1) of the Act, 2017, the same may, without prejudice to any other mode of recovery, be recovered in accordance with the provisions of that sub-section.
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It is therefore, undisputed that there is a p

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i And Mr. Shashi Kant, JJ. For The Petitioner : Achint Ranjan Singh,Ramesh Singh For The Respondent : C.S.C., C. K. Parekh ORDER Heard Sri Ramesh Singh, learned counsel for petitioner, Sri C.K. Parekh, learned counsel appearing for respondent no. 2-Nagar Nigam, Saharanpur and learned Standing Counsel for respondent nos. 1, 3 and 4. The petitioner who has entered into a contract upon an auction for realisation of ground rent from a Fair commencing from 31st August, 2017 for a month, has assailed the recovery certificate issued to him for deposit of Goods and Service Tax (hereinafter referred to as "G.S.T.") from the petitioner in terms of U.P. Goods and Service Tax Act, 2017 (hereinafter referred to as "the Act, 2017"). Recovery is being made as arrears of land revenue through the Collector/District Magistrate, Saharanpur for which a citation has been issued by the fourth respondent-Tehsildar, Saharanpur. The amount sought to be recovered mentioned in the citation is

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mits that the tax payable is over and above the amount of consideration under the contract and hence, recovery has been rightly issued against the petitioner. The contention therefore is that even assuming that the Nagar Nigam ought to have deducted the said amount, but the fact in this case is that the entire security amount which has been deposited by the petitioner in terms of the contract has been adjusted towards the amount of consideration under the contract as a result whereof payment of G.S.T. remains over due. Sri Parekh has also informed the Court that as on date after making adjustment from the amount already due to the petitioner, it is only the G.S.T. to the tune of ₹ 3,24,000/- which is now to be realised from the petitioner. In essence, his contention is that the entire amount shown in the citation is not recoverable now, except to the amount of G.S.T. His contention therefore, is that liability of the petitioner as disclosed in the citation was of the entire amoun

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Constitution of India read with sub Article 12A read with Article 26A. The Act, 2017 defines the word "local authority" under Section 2(69) of Act, 2017 which includes Municipal Corporations constituted in terms of Article 243 (P) of the Constitution of India. The respondent Nagar Nigam is an authority so constituted. Section 2(91) defines 'Proper Officer' who is the Commissioner of the Taxing Department or an officer nominated by him to discharge such functions. Section 7(1a) and Section 7(2b) of Act, 2017 defines the scope of supply under Chapter III of Levy and Collection of Taxes. There is no dispute that the transaction between the petitioner and the respondent Nagar Nigam falls within the scope of such 'supply'. The only dispute is to the mode and manner of recovery of G.S.T. for which Sri Parekh has drawn the attention of the Court to Section 79 of the Act, 2017. In particular he has drawn the attention of the Court to Section 79(a), (b) and (e), to co

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agreement exists. Sri Parekh has then invited attention of the Court to Rule 143 of Chapter 18 of U.P. Goods and Services Tax Rules, 2017 (hereinafter referred to as "the Rules, 2017") which indicates the manner in which the deductions by the "Specified Officer" have to be made and according to said definition it would include the Officer of a "Local Authority". The aforesaid Rules therefore obligates the Specified Officer of the Nagar Nigam to make such deductions. The aforesaid scheme as indicated above thus, obligates the Specified Officer to make deductions and in the event of default the Proper Officer of the Taxing Department can proceed to issue certificate on the strength whereof the Collector can issue a recovery citation for realisation of the tax due as arrears of land revenue. In the present case it is undisputed that the procedure for deducting the amount has not been followed by the Nagar Nigam in terms of Rule 143 of Rules, 2017. In such cir

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2018 (5) TMI 455 – ALLAHABAD HIGH COURT – 2018 (17) G. S. T. L. 191 (All.) – Seizure of goods with vehicle – detention on the ground that Part-B of e-way bill was incomplete – contention of the petitioner before the authority below was that there was no intention on the part of the petitioner to evade payment of tax during the course of intra-state sale of the goods – Held that: – no ill intention at the hands of the petitioner nor the petitioner was supposed to fill up Part-B giving all the details including the vehicle number before the goods are loaded in a vehicle, which is meant for transportation to the same to its end destination.
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In the present case, all the documents were accompanied the goods, details are duly mentioned which reflects from the perusal of the documents. Merely of none mentioning of the vehicle no. in Part-B cannot be a ground for seizure of the goods.
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Seizure order do not sustain – goods with vehicle are directed to be released – petition allowed

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of ₹ 5,43,631/-. The petitioner has charged the IGST @ 18% on the aforesaid amount. The aforesaid goods were booked through M/s Jai Hind Tempo Transport Service, Sahibabad, Ghaziabad. The goods were loaded in vehicle U.P.16- AT-5489 against the challan/GR no. 1116 dated 07.04.2018. The petitioner has downloaded e-way bill having Unique No.431003252396 dated 07.04.2018 at 08.05 P.M. from the web portal of the Central Government and e-way bill consisted of all the details of the consignor, consignee, the challan number, its date, value of the goods, its HSN Code, the place of delivery of goods and the reason for its transportation. It is submitted by learned counsel for the petitioner that the validity of the e-way bill showed that it is not valid for movement as Part B is not entered. After loading the goods, the vehicle proceeded at about 8.33 P.M. on 07.04.2018 and the vehicle has procured a Kata Purchi and movement at about 9.20 P.M. from Sahibabad towards its destination namel

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that Part-B of e-way bill was incomplete and, therefore, the respondent no.2 has detained the vehicle as well as goods by passing an order under Section 129(1) of the Act by which he has assessed the value of goods to the tune of ₹ 5,43,631/-. Consequently, a notice under Section 129(3) of the Act has been issued by which the respondent no.2 has directed the petitioner to pay a sum of ₹ 97,854/- towards the tax liability as well as the same amount towards the penalty. Aggrieved by the said seizure order and issuance of the penalty notice, the instant writ petition has been filed. Learned counsel for the petitioner has submitted that though all the documents were accompanied the goods even then the same was intercepted and it has been categorically submitted before the respondent no.2 that both the consignor and consignee are registered dealers and IGST @ 18% has been charged by the petitioner and that petitioner is registered bonafide dealer, therefore, objection with regar

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nsel for the petitioner has also placed reliance on a Notification No.12/2008-Central Tax dated 07.03.2018 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs which provides further to amend CGST Rules, 2017 and substituted Rule 138 which is quoted below; "138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill".- (3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01: Provided that the registered person or, the transporter may, at his option, generated and carry the e-way bill even if the value of the consignment is l

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the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5). The contention of the learned counsel for the petitioner is that as per the Notification No.12/2018 dated 07.03.2018 in Rule 138(3) third proviso which clearly states that where the goods are transported for a distance of upto 50 kms within the State from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, as the case may be, the transporter may not furnish the details of conveyance in Part-B of Form GST EWB-01. As such, at the time of filling of the e-way bill, the petitioner was not under an obligation to fill Part-B of the e-way bill, therefore, the petitioner has not committed any error of law at the time of downloading e-way bill. On the other hand, learned counsel for the respondent, though has supported the order of

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ed which reflects from the perusal of the documents. Merely of none mentioning of the vehicle no. in Part-B cannot be a ground for seizure of the goods. We hold that the order of seizure is totally illegal and once the petitioner has placed the material and evidence with regard to its claim, it was obligatory on the part of the respondent no.2 to consider and pass an appropriate reasoned order. In this case, no reasons are assigned nor any discussion is mentioned in the impugned order of seizure and notice of penalty. The respondent no.2 has also not considered the above notification dated 07.03.2018. In view of the aforesaid facts, the impugned seizure order dated 09.04.2018 passed under Section 129 (1) and also the consequential show cause notice dated 09.04.2018 passed/issued under Section 129 (3) of the Act are quashed. The respondents are directed to release the goods as well as vehicle, seized on 09.04.2018, forthwith in favour of the petitioner. The writ petition stands allowed.

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2018 (4) TMI 1009 – KERLA HIGH COURT – 2018 (12) G. S. T. L. 145 (Ker.) – Right to carry lottery business – Use of Kerala GST Act, 2017 and police power to interfere into the lottery business – practical difficulty in following of 56(20A)(d) of the Kerala State GST Rules – Production of unsold lotteries before the authority within 48 hours – Challenge to the GST Rules, 2017 on a premise that these rules are colourable exercise of delegated legislation to interfere with rightful conduct of lottery business in the State – Held that:- Rule 56(20A)(d) refers to satisfaction entered by the authority as to the violations of the Lotteries (Regulation) Act. This Court is of the view that the above Rule has to be struck down as the State has no power to constitute one more authority under the Kerala State GST Rules to enter satisfaction as to the violations of the lottery. The Indian Constitution do not recognise police power as such.
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down holding that the State has no legislative competence to formulate such Rule. – WP(C).No. 27158 of 2017 Dated:- 13-4-2018 – A. MUHAMED MUSTAQUE, J. Petitioner: By Sri. N. Venkat Raman, Senior Advocate. Advs. Sri. A. Kumar, Sri. P.J. Anil Kumar, Smt. Mini, Sri. P.S. Sree Prasad. Respondent: R1 to R10 by Sri. Pallav Shishodia, Senior Advocate. Adv. Sri. G. Prakash. Spl. Govt. Pleader (Taxes) Sri. C.E. Unnikrishnan. R11 & R12 by Sri. P.S. Raman, Senior Advocate. Adv. Sri. Terry v. James. J U D G M E N T 1. This case raises an important question on the scope of exercise of power by a State invoking its police power as well as tax regime to interfere with the sale of other State lotteries. 2. The State of Kerala is not a lottery free zone, means to say that, there is no prohibition of sale of lottery. The first petitioner is a distributor of lottery, organised and conducted by the Government of Mizoram. In this writ petition, the petitioners highlight grievance regarding interferen

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tteries (Regulation) Rules, 2010 on the launch of their Lottery Scheme. Ext.P10 is the said notification. In the said notification, it was mentioned that, first draw would commence on 7.8.2017 at 3 pm onwards. Based on such notification, the State of Mizoram decided to market and sell Mizoram State Lotteries in the State of Kerala. Prior intimation was also given to the Chief Secretary of Kerala by communication dated 21.7.2017. Ext.P11 is the said communication. According to the petitioners, this intimation was given in compliance of Rule 3(3) of the Lotteries (Regulation) Rules. It is stated in the writ petition that the said communication also included all the information required under the law by giving details such as names of selling agents/distributor, name of the Lottery Scheme, number of tickets printed, gross value of tickets etc. However, this notification was superseded by another notification dated 24.7.2017 and published, which is evident from Ext.P14. This was owing to t

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n of every lottery conducted by them. In case, the organizing State decides to organise more than one lottery, the procedure as provided under sub-rule 3 of Rule 3 will have to be followed for every such lottery. [See Rule 3(4)]. 6. Under Section 4(h) of the Lotteries (Regulation) Act no lottery shall have more than one draw in a week. The Mizoram lottery introduced in the State of Kerala consists of different lotteries having draw from Monday to Sunday. That means, different sets of lotteries are organised for sale each day. 7. On 28/7/2017, the petitioners were served with a notice (Ext.P26) issued by the Deputy Commissioner of State Goods & Services Tax Department, Kerala, directing the petitioners to do the following, within 24 hours of receipt of notice: 1.You are required to prove that the lottery to be held is in compliance of Section 3 4 of the Lotteries (Regulation) Act, 1998 along with other provisions of the said Act. 2. You are also required to furnish details as provid

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conclusion that the lottery tickets stocked for sale were in violation of the Lotteries (Regulation) Act. The petitioners assailed the validity of such Rules under the Kerala State Goods and Services Tax Act along with other prayers in the writ petition. The petitioners also challenged notice issued by the Deputy Commissioner directing them to comply with the matters mentioned therein. This notice is Ext.P26. The dispute in this writ petition essentially rests on the validity of the rules and the power exercised by the Deputy Commissioner of Tax Department relatable to the Rules. 9. Apart from the challenge as above, the petitioners also have raised a contention that the officials under the Kerala State GST Act are not entitled to invoke the provisions of the Kerala State GST Act against the petitioners for sale of lotteries as the sale of lotteries is governed by Integrated Goods and Service Tax Act, 2017 (IGST Act) since the sale of lotteries by the supplier and the place of supply

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d attract penal provisions of the Lotteries (Regulation) Act. The Government also suspect unauthorised tickets being sold without knowledge of the Mizoram State. It is pointed out Nos.80 lakhs of lottery tickets are printed for each draw and it is impossible to match the revenue generated from sale with the price offered. The State made an attempt to demonstrate that the revenue for sale has no match with gross price money. It is further pointed out that even by rough estimate it would go to show that the sale cannot be conducted without huge loss being suffered by the Mizoram State. It is also pointed out that supply of lottery was done by an officer of the Mizoram Government in the State of Kerala and supply was within Kerala and therefore, the transaction is intra-State Supply coming under the purview of Section 8 of IGST Act. It was further submitted that since the petitioners are having a case that transaction is covered by IGST Act, they do not have any cause of action to challen

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time of the draw; (g) Details of the prize winning tickets along with the amount of prize or prizes prizes in respect of each draw, name and address of winners; (h) Proof of despatch and receipt of unsold tickets by the organizing State, in case the licensee is a distributor or selling agent; (i) proof of payment of sale proceeds of the lottery to the organizing State or deposit in the Public Ledger Account of the organizing State in case the licensee is a distributor of selling agent; and the same shall be produced for verification by any authority under this Ordinance. 13. Rule 56(20A) reads as follows: Rule 56(2OA): Every agent or distributor selling lottery tickets or a selling agent of lotteries authorised by the State and who is registered under the Ordinance, shall file the information return in Annexure before the Deputy Commissioner of State Tax, Thiruvananthapuram, Deputy Commissioner of State Tax, Ernakulam or Deputy Commissioner of State Tax, Palakkad, as the case may be,

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te Tax, Ernakulam or Deputy Commissioner of State Tax, Palakkad, as the case may be, as and when it is received from the organizing State for verification; (b) The physical verification of the details submitted in Annexure shall be done by the Deputy Commissioner of State Tax, Thiruvananthapuram, Deputy Commissioner of State Tax, Ernakulam or Deputy Commissioner of State Tax, Palakkad, as the case may be, during the actual retail sale of tickets; (c) The physical verification of unsold tickets shall be done by the Deputy Commissioner of State Tax, Thiruvananthapuram, Deputy Commissioner of State Tax, Ernakulam or Deputy Commissioner of State Tax, Palakkad, as the case may be, (d) Violations of the Lotteries (Regulation) Act, 1998 (Central Act 17 of 1998) and the Rules made thereunder, if any, detected by any authority shall be informed to the police for initiating action under section 7 of the said Act and to the Government for initiating action under section 4 of the said Act. 14. The

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sioner of State GST Department, Kerala. Though various arguments have been raised as to the power of the State Officials to proceed against the petitioners under the Kerala State GST Act, this Court cannot decide such issues without the same being considered by a primary authority which issued such notices. Merely because this court was addressed and called upon to decide certain issues, which primarily need to be considered by a primary authority, as the court's jurisdiction on such matters can be exercised only by judicial review, the court must resist from pre-empting the primary authority deciding the matter after hearing the petitioners. Therefore, the question whether the petitioners' activities would fall within the IGST regime or Kerala State GST regime will have to be addressed by the primary authority after hearing the petitioners. Therefore, this Court is of the view that the question whether IGST would apply as the transaction in question is inter-State transaction

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rcumstances it is appropriate to proceed further after adverting to the cause of action of the petitioners to approach this Court: 18. Point i. -Whether cause of action is alive or not. According to the learned Senior Counsel appearing for the Government, the petitioners' main challenge is against a notice issued under the Kerala State GST dated 28.7.2017 and consideration of Ext.P26 would arise only if Mizoram Government had an intention to conduct sale of lottery in the State. The learned Senior Counsel particularly referred to the Ext.R11(g) produced along with the counter affidavit filed on behalf of the State of Mizoram and submits that the lottery introduced in the State was withdrawn with immediate effect. It is pointed out that this notification was published through Gazette. The learned Senior Counsel further pointed out that, the notification issued, cancelling that notification on 28.11.2017 cannot revive what was repealed. The learned counsel particularly referred Secti

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t power is traceable under Section 21 of the General Clauses Act, 1897. Further, it is also open for the Mizoram Government to issue a fresh notification, if so warranted. Considering the stand of the Mizoram Government that they want to sell the lottery tickets in Kerala, the question on the cause of action also has to be considered based on Ext.P26 as well. That question is whether Ext.P26 poses any threat to the petitioners from selling the ticket in the State or not. According to this Court, an examination of the matter is required in the light of threatened action against the petitioners as referred under Ext.P26. It may be appropriate to mention that, in the notice itself the petitioners were directed not to proceed further until compliance with statutory provisions. Therefore, this Court need to examine whether the petitioners need to comply with the direction in Ext.P26 or not. This Court hold that the cause of action is alive and writ petition needs consideration. 22. Point No

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Therefore, challenge on this ground must fail. 23. Point iii.- Whether the Government is justified using police power to interfere with the lottery business in the State through the officials under the Tax Department. The petitioners challenge Rule 56(20A)(d) of the Kerala State GST Rules. The petitioners' case is that Lotteries (Regulation) Act is a self contained Act and the Parliament alone is competent to legislate in respect of the offences for violation of Lotteries (Regulation) Act. The police power referred under Section 7 of Lotteries (Regulation) Act therefore, can be exercised only in accordance with the provisions under the Lotteries (Regulation) Act and the State has no power to legislate on such subject on which the Parliament alone has the power to legislate. It is pointed out that self assumed satisfaction of violations by the officials of the Department of Tax can in no way result in initiating action against the petitioners under the Lotteries (Regulation) Act. 24

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ect falls exclusively in the domain of the Parliament, the State cannot confer such power on any authority under the Kerala State GST to enter a satisfaction as to the violations of the Lotteries (Regulation) Act. Therefore, the above rule has to be struck down. 25. Lotteries (Regulation) Act deals with the manner in which violation of lottery will have to be dealt with. Section 8 of the Lotteries (Regulation) Act states that the offences under the said Act shall be cognizable and non bailable. Therefore, the police will have to enter a satisfaction as to the violation before proceeding against the offenders. The police cannot act merely based on the information given by the Tax officials. The police power in relation to the violation of the provisions of Lotteries Regulation can be exercised only in accordance with the Lotteries Regulation. The State's competency to legislate on the subject under the head 'Betting and Gambling' in Entry 34 of List II, Schedule VII of the C

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ope of public law remedy in the context of challenge made by the petitioners. It is apparent that the petitioners apprehend the registration granted to them under the Kerala State GST Act will be cancelled, if the petitioners fail to comply with such demand as made in Ext.P6. It is particularly to be noted that the petitioners were prevented from proceeding further until compliance as demanded in Ext.P26 is ensured. In regard to the first direction that the petitioners should prove that lottery to be held is in compliance with Section 3 & 4 of the Lotteries (Regulation) Act is beyond the authority of the Deputy Commissioner. The State is apparently making such demand based on its past experience with the State of Sikkim Lottery. The State highlighted that Sikkim Lottery showed the sale of 96 crores in a year as against actual sale of 3500 crores. It appears that the State Government moved the Central Government and the Central Government passed an order under Section 6 of Lotteries

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n lottery. The Rules are not intended to regulate the activities of lottery and it cannot also be so. The Rules cannot be interpreted in such a way to regulate the sale of lottery. If the Rules accorded interpretation to regulate lottery, certainly, it will amount to encroachment of the power of the Parliament to legislate. The Rules thus, can be interpreted only in such a way to sub serve its object under the GST Act and Rules. It is nothing but determination and collection of tax. Chapter VIII of Kerala State GST Act refers to maintenance of accounts and other records. Chapter IX refers to returns. The very purpose of these provisions is to ensure a complete assessment, as required under Chapter XII. The powers conferred upon the officials under Chapter XIV for inspection, search, seizure and arrest is to detect and prevent evasion of tax under the Kerala State GST Act. The Rules insisted to be complied will have to be interpreted keeping in mind the purpose for which it were formula

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by registered persons. The very object of such records is to complete assessment. The petitioners can highlight practical difficulties in keeping such records. For example, the petitioners highlight their grievances in relation to sub rule 19(g) & (i) to Rule 56. The petitioners gave explanation as follows in regard to their inability to maintain records for such requirement: (g) details of the prize winning tickets along with the amount of prize or prizes in respect of each draw, name and address of winners; These details would be maintained by the organizing state as the claims upto ₹ 10000 are lodged by the winners directly with the state and the final count of all the prizes would be available only with the organizing state. So also, the details of the name and address of the winners over ₹ 10000 are only with the organizing state in so far as ₹ 10000 is concerned which are distributed by the stockists or retailers down the line the count of the lottery ticke

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ed, tickets issued for sale, tickets sold, tickets which remain unsold at the time of the draw, and the prize winning tickets along with the amount of prize or prizes in respect of each draw, in the manner prescribed by the Organizing State. It is also the duty of the Organizing State to ensure that the proceeds of the sale of lottery tickets, as received from the distributors or selling agents or any other source, are deposited in the Public Ledger Account or in the Consolidated Fund of the Organizing State. [See Rule 3(17)]. 30. In regard to Rule 56(20A) of the Kerala State GST Rules, the petitioners also explained the manner in which the provisions can be complied. This Court, in fact, has already taken a view that 56(20A)(iii)(d) is beyond the rule making power of the Government under Kerala State GST regime. The petitioners gave an explanation as to the manner in which they can comply with other aspects covered by Rule 56(20A). The petitioners pointed out the practical difficulty

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es of sale of lotteries. In those circumstances, this Court has to decide the scope of interference for non compliance of maintaining records. Non compliance would not amount to contravention unless there is breach. Every non compliance is not a breach. There must be a breach that is to say, violation of legal obligation. If rules itself are determinative of such violation, no doubt an action can be initiated on noting such violation. If such Rules postulate an enquiry, no action can be initiated without holding an enquiry. In such cases, breach would come into existence only after the enquiry. The petitioners have explained reasons for their inability to maintain such records. These Rules in fact, are Rules for completing assessments if the petitioners are having valid reasons for not maintaining the records, that cannot even result in taking penal action against them. This Court therefore, is of the view that non compliance of maintaining records as referred in sub rule 19(g) & (

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idered when the petitioners are prevented from engaging in activities. The very object of such Rules is for proper assessment. Violation of Rules would depend upon satisfaction to be arrived in enquiry as to the compliance and non compliance. Rules adverted as above cannot be insisted as a pre condition to sell lottery tickets in the State. Therefore, compliance and non compliance would depend upon outcome of such enquiry. Rules as above are itself not determinative of violation. Such violation can be found out only after enquiry. Therefore, this Court is of the view that the petitioners should not be prevented from the sale of lottery for non compliance of Rules 56(19) and 56(20A) of the Kerala State GST Rules, in respect of which they have explained their practical difficulty in complying the same. In respect of the other Rules, the petitioners having expressed their willingness to comply the same in the writ petition itself, I need not advert to the consequence and non compliance of

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2018 (4) TMI 807 – ALLAHABAD HIGH COURT – 2018 (16) G. S. T. L. 602 (All.) – Seizure of goods alongwith vehicle – inter-state supply – genuine and original T.D.F. Form not present – section 129(3) of the U.P. GST Act 2017 – Held that: – on the relevant date i.e. 17.12.2017 there was no requirement of carrying T.D.F. Form-1 in the case of an inter-State supply of goods. In fact on the relevant date there was no prescription of the documents to be carried in this regard under Rule 138 of the C.G.S.T. Act 2017, accordingly, the seizure and penalty imposed upon the petitioners based on the notification dated 21.7.2017 issued under Rule 138 of the U.P.G.S.T. Act 2017, which was not applicable, is clearly illegal.
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Cross-empowerment under section 4 of I.G.S.T. Act 2017 and section 6 of C.G.S.T. Act 2017 merely means that State Authorities empowered under the U.P.G.S.T. Act 2017 can also enforce the provisions of C.G.S.T. Act 2017 or I.G.S.T. Act 2017, but it does not mean that they can

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ed by Sri Rahul Shukla, learned Addl. Chief Standing Counsel appearing for the State, on the ground of availability of a statutory remedy of appeal before the Addl. Commissioner, Grade II (Appeal) under section 107 of the U.P.G.S.T. Act 2017, however, Sri Pradeep Agarwal, learned counsel for the petitioner responded by submitting that the very basis for the impugned action i.e. Rule 138 of U.P.G.S.T. Rules 2017 and the notification issued by the State Government thereunder as also section 129 of U.P.G.S.T. Act 2017 was apparently inapplicable, therefore, the preliminary objection is not tenable. The facts of the case in brief are that 220 pieces of Chocholate Display Cooler of M/s Voltas Ltd. were being transported from Pant Nagar, Rudrapur, Uddham Singh Nagar, State of Uttarakhand to Radiant Enterprises, Megaflex Plastic Ltd., Kolkata, West Bengal, with Tax Invoice No.117351003728, a copy of which is annexed as Annexure-1 and 2 to the writ petition. It is said that Integrated Goods an

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ce Pvt. Ltd. on 3.1.2018, thereafter, an order under section 129(3) for payment of tax and penalty under clause (b) of section 129(1) was passed by the proper officer. The contention of Sri Pradeep Agarwal, learned counsel for the petitioners was that the petitioner no.1 was retained by M/s T.V.S. Logistics Service Pvt. Ltd. for transporting the goods in question, when the aforesaid incident occurred. The contention was that the transaction was one of inter-State supply of goods, therefore, it was covered by the Integrated Goods and Services Tax Act 2017 (hereinafter referred as ''I.G.S.T. Act 2017') and as per section 20 (xv) thereof, in matters of inspection, search, seizure and arrest, provisions of the Central Goods and Services Tax Act 2017 (hereinafter referred ''C.G.S.T. Act 2017') were applicable. As per section 68 of the C.G.S.T. Act 2017, inter alia, Government may require, the person in charge of a conveyance carrying any consignment of goods of value

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hat the driver was an uneducated person and at the time of entry of the vehicle in the State of U.P. at Rampur under a misconception he got a T.D.F. Form downloaded from a cyber-cafe, which contained some incorrect details on account of lapse on the part of Cyber Cafe Owner, but there was no mala fide at all in this regard. In fact, the T.D.F. Form was not required to be carried as it was an inter-state supply of goods. He invited our attention to paragraph 16 to 22 and 25 of the writ petition. On the other hand, Sri Rahul Shukla, learned Addl. C.S.C. appearing for the State contended that under section 6 of the C.G.S.T. Act 2017 there was a provision for cross empowerment of the State Authorities under the State Goods and Services Tax Act to function as ''proper officers' for the purposes of the C.G.S.T. Act also. Likewise a similar provision existed in the U.P.G.S.T. Act 2017. Furthermore he contended that both the Acts being applicable and there being a notification date

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n the Union and the States in the manner as may be provided by Parliament by law on the recommendations of the Goods and Service Tax council. Import within the territory of India was included within the meaning of the term "Inter-State Trade or Commerce" and in respect of it tax, as aforesaid, would be levied and collected by the Government of India. In pursuance to the aforesaid 101st Amendment of the Constitution three enactments were passed by the Parliament, i.e. the Integrated Goods and Services Tax Act 2017; the Central Goods and Services Tax Act 2017; the Union Territory Goods and Services Tax Act 2017 (hereinafter referred as ''U.T.G.S.T. Act'). In addition to the aforesaid three enactments, the Legislature of the State of Uttar Pradesh passed an enactment known as the ''U.P.G.S.T. Act 2017'. In matters of inter-State Trade and Commerce including import into the territory of India and out of it, the I.G.S.T. Act 2017 applies, whereas, in matter

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ct 2017' the provisions of ''C.G.S.T. Act 2017' apply in respect of matters covered by the I.G.S.T. Act 2017 on the subject of inspection, search, seizure and arrest. Chapter XIV of the C.G.S.T. Act 2017 deals with inspection, search, seizure and arrest. While section 67 of C.G.S.T. Act 2017 deals with the power of inspection, search and seizure, section 68 deals with inspection of goods in movement and it is this provision with which we are primarily concerned. It reads as under: "68. Inspection of goods in movement (1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. (2) The details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed. (3) Where any conveyance referred to in sub-section (1) is intercepted by the proper officer at any p

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E-way bill System which is to be developed by the G.S.T. Council and it provides for an interim arrangement by the Government till an E-way Bill System is so developed and approved. The words "Government" used therein is defined in section 2(53) of C.G.S.T. Act 2017 to mean the "Central Government". It is not in dispute that on the date of interception of the vehicle in question E-way Bill System had not been developed, therefore, the documents which were required to be carried during movement of any consignment of goods were those which may have been notified by the Central Government under Rule 138 of the C.G.S.T. Rules 2017, as, by virtue of section 20(xv) thereof, it is this rule which is applicable to matters pertaining to I.G.S.T. Act 2017. Neither the State of U.P. nor the Government of India has brought on record any such notification which may have been issued prescribing the relevant documents to be carried in the course of such movement as is referred in

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other Rules have been incorporated in this regard. These amendments are to come into force from a date to be specified by the Central Government. Be that as it may, the fact of the matter is that on the date of incident i.e. 17.12.2017 neither there was any E-way Bill System nor any notification by the Central Government under Rule 138 of the C.G.S.T. Rules 2017 requiring the carrying of a T.D.F. Form or any other such document in the course of inter-State supply/movement of goods, as such, the very basis for passing the impugned orders and taking action against the petitioner as impugned herein is apparently erroneous and illegal. In view of the above it cannot be said that there was any intent to evade tax. As regards the contention of Sri Rahul Shukla, based on the notification issued under Rule 138 of the U.P.G.S.T. Act 2017, no doubt the said notification also takes into consideration the requirement of carrying documents i.e. T.D.F. Form-1, in respect of inter-State movements of

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was no prescription of the documents to be carried in this regard under Rule 138 of the C.G.S.T. Act 2017, accordingly, the seizure and penalty imposed upon the petitioners based on the notification dated 21.7.2017 issued under Rule 138 of the U.P.G.S.T. Act 2017, which was not applicable, is clearly illegal. Cross-empowerment under section 4 of I.G.S.T. Act 2017 and section 6 of C.G.S.T. Act 2017 merely means that State Authorities empowered under the U.P.G.S.T. Act 2017 can also enforce the provisions of C.G.S.T. Act 2017 or I.G.S.T. Act 2017, but it does not mean that they can apply the provisions of U.P.G.S.T. Act 2017 or Rules made thereunder to cases of inter-State trade in violation of section 20(xv) of I.G.S.T. Act 2017. It does not mean that the State Government can issue a notification under Rule 138 of U.P.G.S.T. Rules made under U.P.G.S.T. Act 2017 to prescribe documents to be carried in an inter-state supply of goods and services regarding which only the Central Government

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s involved in inter-state supply. Here the question is whether petitioner was required to carry T.D.F. Form I or not, which we have answered in the negative. As regards the provisions of section 129 U.P.G.S.T. Act 2017 under which the impugned action has been taken, the same is not applicable to an inter-State trade or commerce. By virtue of section 20 of the I.G.S.T. Act 2017 it is section 129 of C.G.S.T. Act 2017 that would apply, but this is not the ground on which we are invalidating the impugned action, as, if it is traceable to the aforesaid provision of C.G.S.T. Act 2017 which is pari materia to the State Act, then mere wrong mentioning of a provision would be too technical a ground for interference. We are invalidating the action on account of absence of any notification by the Central Government under Rule 138 of C.G.S.T. Rules 2017 and in view of incorrect application of notification issued by the State Government under Rule 138 of U.P.G.S.T. Rules. We are supported in our vi

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ods in the course of interstate trade is conferred on the Central Government, the Central Government has, till date, not notified the documents that have to be carried by a transporter of the goods in the course of interstate movement. Under the said circumstances, and finding that neither the State Legislature nor the State Government would have the power to make laws/rules to govern interstate movement of goods in the course of trade, and for the purposes of levy of tax, I am of the view that detention in Ext.P.5, for the sole reason that the transportation was not accompanied by the prescribed documents under the IGST Act/CGST Act/CGST Rules, cannot be legally sustained. I therefore, allow the writ petition by making the interim order absolute." Furthermore, we find that alongwith the consignment of goods the driver was carrying an invoice which mentioned that the goods were being taken from the State of Uttarakhand to the State of West Bengal, therefore, as of now, it was an i

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Goods and Services Tax – 43/17/2018 – Dated:- 13-4-2018 – Circular No. 43/17/2018-GST F. No. 349/48/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 13th April, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam / Sir, Subject: Queries regarding processing of refund applications for UIN agencies The Board vide Circular No. 36/10/2017 dated 13th March, 2018 clarified and specified the detailed procedure for UIN refunds. After issuance of the Circular, a number of queries and representations have been receiv

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ith a statement of inward invoices in FORM GSTR-11. It has come to the notice of the Board that the print version of FORM GSTR-11 generated by the system does not have invoice-wise details. Therefore, it is clarified that till the system generated FORM GSTR-11 does not have invoice-level details, UIN agencies are requested to manually furnish a statement containing the details of all the invoices on which refund has been claimed, along with refund application. 2.2. Further, the officers are advised not to request for original or hard copy of the invoices unless necessary. 3. No mention of UINs on Invoices: 3.1. It has been represented that many suppliers did not record the UINs on the invoices of supplies of goods or services to UIN agencie

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GST – 41/15/2018-GST – Dated:- 13-4-2018 – Circular No. 41/15/2018-GST CBEC-20/16/03/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 13th April, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)/The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Reg. Sub-section (1) of section 68 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act ) stipulates that the person in charge of a conveyance carrying any consignment of goods of value exceeding a specified amount shall carry with him the documents and devices prescribed in this behalf. Sub-section (2) of the said section states that the details of documents required to be carried by the person in charge of the conveyance shall be validated in such manner as may be prescribed. Sub-section (3) of the sai

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ronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner. 1.2 Section 129 of the CGST Act provides for detention, seizure and release of goods and conveyances in transit while section 130 of the CGST Act provides for the confiscation of goods or conveyances and imposition of penalty. 2. In this regard, various references have been received regarding the procedure to be followed in case of interception of conveyances for inspection of goods in movement and detention, seizure and release and confiscation of such goods and conveyances. In order to ensure uniformity in the implementation of the provisions of the CGST Act across all the field formations, the Board, in exercise of the powers conferred under section 168 (1) of the CGST Act, hereby issues the following instructions: (a) The jurisdictional Commissioner or an officer authorised by him for this purpose shall, by an order, designate an offic

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VER to the mobile number 77382 99899 (For e.g. EWBVER 120100231897). (c) For the purposes of verification of the e-way bill, interception and inspection of the conveyance and/or goods, the proper officer under rule 138B of the CGST Rules shall be the officer who has been assigned the functions under sub-section (3) of section 68 of the CGST Act vide Circular No. 3/3/2017 – GST, dated 05.07.2017. (d) Where the person in charge of the conveyance fails to produce any prescribed document or where the proper officer intends to undertake an inspection, he shall record a statement of the person in charge of the conveyance in FORM GST MOV-01. In addition, the proper officer shall issue an order for physical verification/inspection of the conveyance, goods and documents in FORM GST MOV-02, requiring the person in charge of the conveyance to station the conveyance at the place mentioned in such order and allow the inspection of the goods. The proper officer shall, within twenty four hours of the

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rd, on the common portal, the final report of the inspection in Part B of FORM GST EWB-03 within three days of such physical verification/inspection. (g) Where no discrepancies are found after the inspection of the goods and conveyance, the proper officer shall issue forthwith a release order in FORM GST MOV-05 and allow the conveyance to move further. Where the proper officer is of the opinion that the goods and conveyance need to be detained under section 129 of the CGST Act, he shall issue an order of detention in FORM GST MOV-06 and a notice in FORM GST MOV-07 in accordance with the provisions of sub-section (3) of section 129 of the CGST Act, specifying the tax and penalty payable. The said notice shall be served on the person in charge of the conveyance. (h) Where the owner of the goods or any person authorized by him comes forward to make the payment of tax and penalty as applicable under clause (a) of sub-section (1) of section 129 of the CGST Act, or where the owner of the goo

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on 129 of the CGST Act, the goods and the conveyance shall be released, by an order in FORM GST MOV-05, after obtaining a bond in FORM GST MOV-08 along with a security in the form of bank guarantee equal to the amount payable under clause (a) or clause (b) of sub-section (1) of section 129 of the CGST Act. The finalisation of the proceedings under section 129 of the CGST Act shall be taken up on priority by the officer concerned and the security provided may be adjusted against the demand arising from such proceedings. (j) Where any objections are filed against the proposed amount of tax and penalty payable, the proper officer shall consider such objections and thereafter, pass a speaking order in FORM GST MOV-09, quantifying the tax and penalty payable. On payment of such tax and penalty, the goods and conveyance shall be released forthwith by an order in FORM GST MOV-05. The order in FORM GST MOV-09 shall be uploaded on the common portal and the demand accruing from the order shall b

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and the fine in lieu of confiscation leviable under sub-section (2) of section 130 of the CGST Act shall be specified. Where the conveyance is used for the carriage of goods or passengers for hire, the owner of the conveyance shall also be issued a notice under the third proviso to sub-section (2) of section 130 of the CGST Act, proposing to impose a fine equal to the tax payable on the goods being transported in lieu of confiscation of the conveyance. (m) No order for confiscation of goods or conveyance, or for imposition of penalty, shall be issued without giving the person an opportunity of being heard. (n) An order of confiscation of goods shall be passed in FORM GST MOV-11, after taking into consideration the objections filed by the person in charge of the goods (owner or his representative), and the same shall be served on the person concerned. Once the order of confiscation is passed, the title of such goods shall stand transferred to the Central Government. In the said order,

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of such conveyance shall stand transferred to the Central Government. In the order passed above, a suitable time not exceeding three months shall be offered to make the payment of penalty and fines imposed in lieu of confiscation and get the conveyance released. The order in FORM GST MOV-11 shall be uploaded on the common portal and the demand accruing from the order shall be added in the electronic liability register and, upon payment of the demand, such register shall be credited by either debiting the electronic cash ledger or the electronic credit ledger of the concerned person in accordance with the provisions of section 49 of the CGST Act. (p) The order referred to in clauses (n) and (o) above may be passed as a common order in the said FORM GST MOV-11. (q) In case neither the owner of the goods nor any person other than the owner of the goods comes forward to make the payment of tax, penalty and fine imposed and get the goods or conveyance released within the time specified in F

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ed in the electronic liability ledger of the person concerned. Where no electronic liability ledger is available in case of an unregistered person, a temporary ID shall be created by the proper officer on the common portal and the liability shall be created therein. He shall also credit the payments made towards such demands of tax, penalty or fine and other charges by debiting the electronic cash ledger of the concerned person. (v) A summary of every order in FORM GST MOV-09 and FORM GST MOV-11 shall be uploaded electronically in FORM GST-DRC-07 on the common portal. 3. The format of FORMS GST MOV-01 to GST MOV-11 are annexed to this Circular. 4. It is requested that suitable standing orders and trade notices may be issued to publicise the contents of this Circular. 5. Difficulties, if any, in implementation of the above instructions may be brought to the notice of the Board at an early date. Hindi version will follow. (Upender Gupta) Commissioner (GST) GOVERNMENT OF INDIA FORM GST MO

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from To 5 I have a) not produced any documents relating to the goods under transportation b) produced the documents, recorded in the Annexure, relating to the goods under transportation, which I have duly certified and signed as correct. I hereby further declare that, except the documents mentioned in the Annexure to this statement which have been tendered to you, there are no other documents with me or in the conveyance relating to the goods in movement. The facts recorded in this statement are as per the submissions made by me and the contents of the statement were explained to me once again in the __________________ (language) which is known to me and I declare that the information furnished in this statement is true and correct and I have retained a copy of this statement. Before me (Owner/Driver/Person in charge) Signature Designation ANNEXURE TO THE DEPONENT STATEMENT IN FORM GST MOV-01 PARTICULARS OF GOODS UNDER MOVEMENT- AS PER DOCUMENTS TENDERED SL.NO. LR NO LR DATE INVOICE/ B

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UT Goods and Services Tax Act, 2017 or under section 20 of the Integrated Goods and Services Tax Act, 2017 for the following reasons. The owner / driver / person-in charge of the conveyance has not tendered any documents for the goods in movement Prima facie the documents tendered are found to be defective The genuineness of the goods in transit (its quantity etc) and/or tendered documents requires further verification E-Way bill not tendered for the goods in movement Others (Specify) Hence, you are hereby directed,- (1) to station the conveyance carrying goods at__________________(place) at your own risk and responsibility, (2) to allow and assist in physical verification and inspection of the goods in movement and related documents, (3) not to move the goods and conveyance from the place at which it is stationed until further orders and not to part with the goods in question. Proper officer To, Sri. Owner/Driver/Person-in-charge Conveyance No: / / / GOVERNMENT OF INDIA FORM GST MOV-0

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Dated The physical verification of the goods conveyance bearing No.__________has been conducted in the presence of Shri__________________ owner / person in charge of the goods vehicle. The details of the physical verification are as under:- PHYSICAL VERIFICATION REPORT Date of Physical Verification Goods Conveyance number Name of the Transporter Sl.No. Transport Document/LR No. & Date Tendered Invoice/Documents No. & Date Description of goods as per invoice including HSN code Description of goods in the conveyance Quantity as per invoice Quantity as per physical verification Diff. 1 Date: Date: 2 Date: Date: I hereby declare that the physical verification of the goods and conveyance mentioned above has been conducted in my presence and I accept that the contents recorded in this report are true and correct. Signature of the Owner / Person in charge Signature Designation of the Proper Officer ACKNOWLEDGEMENT : I hereby duly declare that I have received a copy of the above repor

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bond in FORM GST MOV-08 along with the bank guarantee for the amount equivalent to the tax and penalty proposed. or 3. The goods conveyance bearing No._______________ carrying goods was inspected by me (name and designation) on _______________ and after inspection and following the due process, an order of confiscation of goods and conveyance was issued in FORM GST MOV-11 and served on the owner/person in charge of the conveyance on _______________. The owner/person-in-charge has come forward and made the payment of tax, penalty, fine in lieu of confiscation of goods and conveyance. In view of the above, the goods and conveyance are hereby released on _______________ at ____ AM/PM in good condition. Signature Designation of the Proper Officer, ACKNOWLEDGEMENT : I hereby duly declare that I have received a copy of the above order. Signature of the Owner / Person-in-charge * Strike through whichever is not applicable GOVERNMENT OF INDIA FORM GST MOV-06 ORDER OF DETENTION UNDER SECTION 1

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ved on the owner/driver/person in charge of the conveyance. A physical verification and inspection of goods in movement was conducted on_______________by ______ (name and designation) in the presence of the owner/driver/person in charge of the conveyance Shri____________________________ and a report was drawn in FORM GST MOV-04. The following discrepancies were noticed. Discrepancies noticed after physical verification of goods and conveyance Mismatch between the goods in movement and documents tendered, the details of which are as under- Mismatch between E-Way bill and goods in movement, the details of which are as under- a) Goods not covered by valid documents, and the details are as under- a) Others (Specify) In view of the above discrepancies, the goods and conveyance are required to be detained for further proceedings. Hence, the goods and above conveyance are detained by the undersigned and the driver/person in charge of the conveyance is hereby directed to station the conveya

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erritory Goods and Services Tax Act, 2017 or under section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 on _______(date) and the following discrepancies were noticed. (i) (ii) (iii) 3. In view of the above, the goods and the conveyance used for the movement of goods were detained under sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 and sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of the State/ Union Territory Goods and Services Tax Act, 2017 or under section 20 of the Integrated Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of the Central Goods and Services Tax Act, 2017 by issuing an order of detention in FORM GST MOV 06 and the same was served on the person in charge of the conveyance on _______ (date). 4. Sub-section (1) of section 129 of the Central Goods and

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the said sub-section, as indicated supra at (i) and (ii) of para 4 above, in FORM GST MOV-08. 6. The calculation of proposed tax and penalty is as under: 1) CALCULATION OF APPLICABLE TAX RATE OF TAX TAX AMOUNT Sl.No. Description of goods HSN code Quantity Total value (Rs.) Central tax State tax/ Union territory tax Integrated tax Cess Central tax State tax/Union territory tax Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 2) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (a) OF SUB-SECTION (1) OF SECTION 129 RATE OF TAX PENALTY AMOUNT SL.NO. DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE(RS.) CENTRAL TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS CENTRAL TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 3) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (b) OF SUB-SECTION (1) OF SECTION 129 AMOUNT OF TAX PENALTY AMOUNT SL.NO. DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE TAX/ UNION TERRITORY TAX INTEGRATED TAX

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No: Address: GOVERNMENT OF INDIA FORM GST MOV -08 BOND FOR PROVISIONAL RELEASE OF GOODS AND CONVEYANCE I/We……………..S/D/W of………………..hereinafter called "obligor(s)" am/are held and firmly bound to the President of India (hereinafter called "the President") and/or the Governor of ………….(State) (hereinafter called the Governor ) for the sum of………………………rupees to be paid to the President / Governor for which payment will and truly be made. I jointly and severally bind myself and my heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; dated this……………….day of……………….. WHEREAS, in accordance with the provisions of sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017, the goods have been detained vide order number ……………………dated………… hav

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on, the same shall be in full force and virtue: AND the President/Governor shall, at his option, be competent to make good all the losses and damages from the amount of the bank guarantee or by endorsing his rights under the above- written bond or both; IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s). Signature(s) of obligor(s). Date : Place : Witnesses (1) Name and Address Occupation (2) Name and Address Date Occupation Place Accepted by me this………………………..day of …………………….(month)……………..……..(year) ……………………………….. (designation of officer) for and on behalf of the President/Governor. (Signature of the Officer) GOVERNMENT OF INDIA FORM GST MOV -09 ORDER OF DEMAND OF TAX AND PENALTY Order No. Order Date 1. Conveyance No. 2 Person in charge of the Conveyance 3 Address of the Person in charge of the C

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intercepted by _____________ (name and designation of the proper officer) on __________ (date) at _____(time) at_________(place). The statement of the driver/person in charge of the vehicle was recorded on _____ (date). 2. The goods in movement was inspected under the provisions of sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of the State/ Union Territory Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 on _______(date) and the following discrepancies were noticed. (i) (ii) (iii) 3. In view of the above, the goods and the conveyance used for the movement of goods were detained under sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 read with sub-section (3) of section 68 of the State/ Union Territory Goods and Services Tax Act or under section 20 of t

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the Integrated Goods and Services Tax Act, where the owner of the goods does not come forward to pay such tax and penalty. 4.1. Clause (c) of sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 provides for the release of goods upon furnishing of a security equivalent to the amount payable under clause (a) or clause (b) of the said sub-section, as indicated supra at (i) and (ii) of para 4 above, in FORM GST MOV-08. 5. The calculation of proposed tax and penalty is as under: 1) CALCULATION OF APPLICABLE TAX RATE OF TAX TAX AMOUNT SL.NO. DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS CENTRAL TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 2) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (a) OF SUBSECTION (1) OF SECTION 129 RATE OF TAX PENALTY AMOUNT SL.NO. DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE TAX/UNION TERRITORY TAX

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i) the owner of the goods/ person in charge of the conveyance has neither made the payment of tax and penalty proposed nor has he filed any objections to the notice issued in FORM GST MOV-07 and hence, the proposed tax and penalty are confirmed. (iii) the owner of the goods/ person in charge of the conveyance has filed objections as under: a. .. b. .. c. … 8. The objections filed by him were perused and found acceptable/ not acceptable for the following reasons: < SPEAKING ORDER Text> 9. In view of the above, the applicable tax and penalty are hereby calculated/recalculated as under: < RECALCULATION PART> 10. You are hereby directed to make the payment forthwith/not later than seven days from the date of the issue of the order of detention in FORM GST MOV-06, failing which action under section 130 of the Central/State Goods and Services Tax Act /section 21 of the Union Territory Goods and Services Tax Act or section 20 of the Integrated Goods and Services Act shall b

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/ Section 21 of the Union Territory Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Act read with sub-section (3) of section 68 of the Central Goods and Services Tax Act on _______(date) and the following discrepancies were noticed. (i) (ii) (iii) 3. In view of the above, the goods and conveyances used for the movement of goods were detained under sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 read with subsection (3) of section 68 of the State/ Union Territory Goods and Services Tax Act or under section 20 of the Integrated Goods and Services Tax Act read with sub-section (3) of section 68 of the Central Goods and Services Tax Act by issuing an order of detention in FORM GST MOV 06 and the same was served on the person in charge of the conveyance on ____ (date). Along with the order of detention in FORM GST MOV 06, a notice was issued in FORM GST MOV 07 under the provisions of sub-section (3) of section 129 of th

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ou are liable to pay the tax, penalty and other charges payable in respect of such goods and the conveyance. OR As the goods were transported without any valid documents, it is presumed that the goods were being transported for the purposes of evading the taxes. In view of this, the undersigned proposes to confiscate the above goods and the conveyance used to transport such goods under the provisions of section 130 of the Central Goods and Services Tax Act, 2017 read with the relevant provisions of the State Goods and Services Tax/Union Territory Goods and Services Tax Act, the Integrated Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, 2017. In addition, you are liable to pay the tax, penalty and other charges payable in respect of such goods and the conveyance. 6. The calculation of proposed tax and penalty is as under: 1) CALCULATION OF TAX RATE OF TAX TAX AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE T

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f this notice, as to why the goods in question and the conveyance used to transport such goods shall not be confiscated under the provisions of section 130 of the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, 2017 and why the tax, penalty and other charges payable in respect of such goods and the conveyance shall not be payable by you. 8. You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM. 9. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex-parte on the basis of available records and on merits. Signature Name and Designation of the Proper Officer To, Shri__________________________ Driver/Person in charge Vehicle/Conveyance no: Address: GOVERNMENT OF INDIA FORM GST MOV -11 ORDER OF CONFISCATION OF GOODS AND CONVEYANCE AND DEMAND OF TAX, FINE AND PENALTY Order

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NDER SECTION 130 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 READ WITH THE RELEVANT PROVISIONS OF THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT/ THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 The conveyance bearing No._______ was intercepted by _____________ (Name and Designation of the proper officer) on __________ (date) at _____(time) at_________(place). The statement of the driver/person in charge of the vehicle was recorded on _____(date). 2. The goods in movement was inspected under the provisions of sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 read with the relevant provisions of the State/ Union Territory Goods and Services Tax Act/the Integrated Goods and Services Tax Act, 2017 and Goods and Services Tax (Compensation to States) Act, 2017 on _______(date) and the following discrepancies were noticed. (i) (ii) (iii) 3. In view of the above, the goods and conveyances used for the movement of goods were detained under sub-section (1) o

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the payment of applicable tax and penalty within the time allowed in the order passed supra. Hence, a notice in FORM GST MOV-10 was issued on _________(Date) proposing to confiscate the goods and the conveyance used for transporting such goods and the same was duly served on the person in charge of the conveyance. In the said notice, the tax, penalty and other charges payable in respect of such goods and the conveyance were also demanded. OR As the goods were transported without any valid documents, it was presumed that the goods were transported for the purposes of evading the taxes. Hence, it was proposed to confiscate the above goods and the conveyance used to transport such goods under the provisions of section 130 of the Central Goods and Services Tax Act, 2017 read with State Goods and Services Tax Act / Section 21 of the UT Union Territory Goods and Services Tax Act or section 20 of the Integrated Goods and Services Tax Act, 2017 and the Goods and Services Tax (Compensation to

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e same is made within days from the date of this order. (1) CALCULATION OF TAX RATE OF TAX TAX AMOUNT SL.NO. DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS CENTRAL TAX STATE TAX/UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 CALCULATION OF PENALTY RATE OF TAX PENALTY AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE TAX/ UNION TERRITORY TAX INTEGRATED TAX CESS CENTRAL TAX STATE TAX /UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 10 11 12 13 DETERMINATION OF FINE IN LIEU OF CONFISCATION OF GOODS FINE AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE TAX/ UNION TERRITORY TAX INTEGRATED TAX CESS 1 2 3 4 5 6 7 8 9 (4) CALCULATION OF FINE IN LIEU OF CONFISCATION OF CONVEYANCE RATE OF TAX FINE AMOUNT SL.NO DESCRIPTION OF GOODS HSN CODE QUANTITY TOTAL VALUE (Rs.) CENTRAL TAX STATE TAX/UNION TERRITORY TAX INTEGRAT

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Goods and Services Tax – 42/16/2018-GST – Dated:- 13-4-2018 – Circular No. 42/16/2018-GST CBEC-20/16/03/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 13th April, 2018 To The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Directors General/ Directors General (All) Sub: Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit-reg. Madam/ Sir, Kind attention is invited to the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act) relating to the recovery of arrears of central excise duty /service tax and CENVAT credit thereof, CENVAT credit carried forward erroneously and related interest, penalty or late fee payable arising as a result of the proceedings of assessment, adjudication, app

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r reference relating to a claim for CENVAT credit had been initiated, whether before, on or after the appointed day, under the existing law, any amount of such credit becomes recoverable, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under the CGST Act [Section 142(6)(b) of the CGST Act refers]. ii) Recovery of CENVAT Credit carried forward wrongly: CENVAT credit of central excise duty/service tax availed under the existing law may be carried forward in terms of transitional provisions as per section 140 of the CGST Act subject to the conditions prescribed therein. Any credit which is not admissible in terms of section 140 of the CGST Act shall not be allowed to be transitioned or carried forward and the same shall be recovered as an arrear of tax under section 79 of the CGST Act. iii) Recovery of arrears of central excise duty and service tax: a. Where in pursuance of an assessment or adjudication proceedings instituted, whether before, on o

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ng law, be recovered as an arrear of tax under the CGST Act [Section 142(9)(a)of the CGST Act refers]. 4. In view of the above legal provisions, recovery of central excise duty/ service tax and CENVAT credit thereof arising out of the proceedings under the existing law, unless recovered under the existing law, and that of inadmissible transitional credit,is required to be made as an arrear of tax under the CGST Act.The following procedure is hereby prescribed for the recovery of arrears: 4.1 Recovery of central excise duty, service tax or wrongly availed CENVAT credit thereof under the existing law and inadmissible transitional credit: (a) The CENVAT credit of central excise duty or service tax wrongly carried forward as transitional credit shall be recovered as central tax liability to be paid through the utilization of amounts available in the electronic credit ledger or electronic cash ledger of the registered person, and the same shall be recorded in Part II of the Electronic Liabi

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ility Register (FORM GST PMT-01). (b) The arrears of interest, penalty and late fee in relation to arrears of central excise duty, service tax or wrongly availed CENVAT credit thereof under the existing law arising out of any of the situations discussed in para 3 above, shall, unless recovered under the existing law, be recovered as interest, penalty and late fee of central tax to be paid through the utilization of the amount available in the electronic cash ledger of the registered person and the same shall be recorded in Part II of the Electronic Liability Register (FORM GST PMT-01). 4.3 Payment of central excise duty & service tax on account of returns filed for the past period: The registered person may file Central Excise / Service Tax return for the period prior to 1st July, 2017 by logging onto www.aces.gov.in and make payment relating to the same through EASIEST portal (cbec-easiest.gov.in), as per the practice prevalent for the period prior to the introduction of GST. Howe

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Goods and Services Tax – Started By: – Prateek Agrawal – Dated:- 12-4-2018 Last Replied Date:- 22-4-2018 – As I am registered dealer under GST Act. and having business of motor vehicles . For demo purpose I issued invoice in the name of firm i.e.self . whether the input credit is available or not . The same is showing in books of account under the hade fixed assests . – Reply By KASTURI SETHI – The Reply = ITC can be taken . – Reply By Ganeshan Kalyani – The Reply = Raising an invoice on demo basis will not make you eligible to take credit. This is my view. – Reply By YAGAY AND SUN – The Reply = We endorse the views of the experts. Please check the point No. 3 of the appended link. GST CONCERNS OF AUTOMOBILE DEALERS – Reply By KASTURI SETH

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ditions which are as under :- _____________________ no ITC shall be allowed in respect of motor vehicle and other conveyances except when they are used- (i) for making the following taxable supplies, namely:- (A) further supply of such vehicles or conveyances; or (B) transportation of passengers; or (C) imparting training on driving, flying, navigating such vehicles or conveyances; (ii) for transportation of goods. – Reply By KASTURI SETHI – The Reply = Procedural lapse cannot override your substantive right of ITC. If you fight legally you would get benefit. Your substantive right cannot forfeited just because you have issued invoice instead of delivery challan for demo purpose. If you pay tax by bona fide mistake, can you not claim refund

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Goods and Services Tax – Transitional credit – Transferring CENVAT credit u/s 174(1) & 174(3) of CGST Act, 2007 – validity of conditions imposed – transitional arrangements have clear nexus, therefore

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Goods and Services Tax – Levy of GST IGST – high sea sale – supply from one country to another country without bringing the goods into India – The applicant is neither liable to GST on the sale of goo

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Goods and Services Tax – Scope of the term supply – The recovery of food expenses from the employees for the canteen services provided by company would come under the definition of outward supply as d

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