Goods and Services Tax

Goods and Services Tax – Started By: – BIBHUTIBHUSAN PATTANAIK – Dated:- 5-4-2018 Last Replied Date:- 7-4-2018 – Sir sub- A reg. dealer having machine want to let out his machine to a Reg dealer, how can i give effect in both parties – Reply By Ganeshan Kalyani – The Reply = Sec 7(a) of CGST Act, 2017 states as, all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person i

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Goods and Services Tax – Started By: – Venukumar HJ – Dated:- 5-4-2018 Last Replied Date:- 5-5-2018 – Dear All,Please clarify me.We are having letter of undertaking valid up to 30th June 2018. I read some where 2017-18 LUT is valid up to 31st March, 2018. for the year 2018-19, we have to apply for new LUT in April 2018 itself, still our old LUT valid till 30th June 2018.Thanks,Regards,Venu – Reply By KASTURI SETHI – The Reply = If online facility in Common Portal System is operative, prefer apply afresh. Second choice is manual. Since LUT filed manually is valid till 30.6.18, no need to file afresh manually. Manual filing is viable/required only in the absence of facility on Common Portal System due to glitches. – Reply By YAGAY AND SUN –

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sdictional office for acceptance of LUT. The Circular also stated that if an exporter s LUT has been accepted and later if it was discovered that the exporter was ineligible to furnish a LUT in place of a bond, then the LUT will be liable for rejection and such LUT shall be deemed to have been rejected from the very beginning. The Circular was issued upon receiving various queries from the field formations and exporters regarding a technical glitch that the LUTs submitted via online in FORM GST RFD-11 on the common portal were not visible to the jurisdictional officers of the Central Board of Indirect Taxes and Customs (CBIC) and of a few states. – Reply By GORAKHNATH KHARADE – The Reply = Dear Sir,online LUT is submitted and ARN number is

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Goods and Services Tax – Inaction on the part of the first respondent in taking a decision – advance ruling u/s 97(1) of the Kerala State Goods and Services Tax Act – HC issued the directions. – TMI Updates – Highlights

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VAT and Sales Tax – The provisions of Section 8 of the CST Act, Rule 12 of CST (R&T) Rules and declaration Form C have not undergone any amendment after the implementation of the GST laws. There canno

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Customs – PUBLIC NOTICE NO. 11/2018 – Dated:- 5-4-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE THE PRINCIPAL COMMISSIONER OF CUSTOMS (AIR CARGO) NEW CUSTOM HOUSE, MEENAMBAKKAM, CHENNAI – 600027. F. No.: S.Misc.29/2016-17- EDI-ACC Dated: 26.02.2018 PUBLIC NOTICE NO. 11/2018 Subject: Regarding. Kind attention of Exporters/ Customs Brokers, Industry Associations, Trading Public Other Stake holders is invited to Board's Circular no.05/2018-Customs dated 23.02.2018, wherein possible issues/ errors in Refund of IGST paid on exports is discussed. Numerous representations have been received from exporters / trade associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. CBEC has issued Circular No 42 / 2017 dated 07-11-2017 which highlighted the common errors that hindered the sanction and disbursal of refund of IGST p

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mistakes in the information furnished to (i) GSTN while filing GSTR 1 / Table 6A or GSTR 3B and (ii) Customs EDI system while filing Shipping Bill. The pre- requisites and precautions that need to be taken for successful processing of refund claims are as follows: (i) Exporters have to file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields. (ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value. IGST paid, Shipping Bill number, Shipping Date and Port Code, Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded to Customs by GSTN. E-mails have been sent to exporters asking them to correct their records through amendment process of GSTR 1 i.e through Table 9 of GSTR 1 of the following month. (iii) The aggregate IGST paid amount claimed in GSTR 1 or Tabl

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he records of previous month so as to take care of issues mentioned in paras (ii) and (iii) above. In cases where exporters have already filed information through Table 9 of GSTR 1, the said information is being validated by GSTN. The validated information is expected to be forwarded by GSTN to Customs by mid-March 2018 for further processing. (vi) The records (i.e GSTR 1 or Table 6A) which have been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping bills, refunds are automatically sanctioned by Customs EDI system. As mentioned earlier, till date about ₹ 4000 Crore has been sanctioned as refund of IGST paid. 3 (vii) However, there are many instances where refunds are held up on Customs EDT system due to certain errors which have been clearly brought out in the Circular No 42/2017- Customs. The major errors that

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egistration APPROVED.pdf Java set up for the DSC upload: https://www. icep.ate.eov.in/Down load/JavaSetupForDSC.pdf Once the registration is obtained, the exporters can check the status of IGST refunds associated with their exports and the corresponding error message, if any. This enquiry takes GSTIN Number, Port-code and Return Month as inputs and based on the input, Shipping Bill Number, Shipping Bill Date, Return Month, Invoice Number, Invoice Date, Response Code and Processed date is displayed as a result of the enquiry. The records displayed are those that have been received from GSTN and processed by the Customs Automated System. (ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vi) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis-match. This error is because of the fact that exporters are using two sets of invoices, one invoice for GST and ano

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at variance. It is pertinent to note that refund claims would be processed in only those cases where the error code is mentioned as SB005. Further, it may also be noted that all refunds shall continue to be credited electronically through the PFMS system, and no manual payment / cheque should be issued. The procedure for processing of IGST refund claims in these cases would be as follows: a. The exporter shall provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom house. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place. b. Customs EDI system shall display list of all the invoices pertaining to such SBs vis-a-vis the invoice data received from GSTN. The officer shall verify the following: i. Duly certified concordance table submitted by the exporter as per Annexure A indi

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Customs – PUBLIC NOTICE NO. 15/2018 – Dated:- 5-4-2018 – GOVT. OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE O/o THE PRINCIPAL COMMISSIONER OF CUSTOMS (CHENNAI-VII) NEW CUSTOM HOUSE, MEENAMBAKKAM, CHENNAI – 600027. F. No.: S.Misc.29/2016-17- EDI-ACC Dated: 05.04.2018 PUBLIC NOTICE NO. 15/2018 Sub: Implementation of revised Assessable value for IGST & GST Cess calculation-Instruction – Reg. <<<>>><<<>>> Attention of Importers, Custom Brokers & Trade is invited towards amendments in Finance Bill,2018 to introduce new Sections 3(8A) and 3(10A) of Customs Tariff Act, 1975 to determine assessable value for calculation of IGST and GST Compensation Cess on Ex-Bond Clearance. 2. If the goods are so

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2018 (4) TMI 1630 – ALLAHABAD HIGH COURT – 2018 (19) G. S. T. L. 590 (All.) – Detention of goods alongwith vehicle – the details with regard to the vehicle are not mentioned and the same are being mentioned subsequently after downloading the E-Way Bill in handwriting – Held that:- There are no irregularity in the transaction in question, for the reason, that till the downloading of the E-Way Bill the transport company and the vehicle was not engaged and the same has been engaged subsequently therefore the details with regard to the vehicle number has been mentioned by hand – since the petitioner is a registered dealer and the invoices clearly indicates the charge of IGST and Central Cess, there are no irregularity in the transaction in que

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st the invoices, which are duly issued by the petitioner and the claim of the petitioner is that the invoices as well as the goods receipt (GR) issued by the transport company were containing all the details of goods as well as the tax charged. It is submitted by the counsel of the petitioner that as required under the provisions of UPGST Act the petitioner has downloaded the requisite E-Way Bill-02 from the official website of the portal. In the E-Way Bill all the details are duly mentioned with regard to the consignment and it is further indicated that against which invoices the goods are being transported (sold). However, since the transport company and the vehicle was not engaged, till the time of the downloading of the E-Way Bill, the

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regard to the vehicle number has been mentioned by hand. Learned counsel for the petitioner has further argued that even otherwise the details of the transport company or the vehicle are not necessary to be mentioned while downloading the E-Way Bill as the same are not mandatory. In view of the aforesaid facts, we find substance in the submission of the learned counsel for the petitioner and since the petitioner is a registered dealer and the invoices clearly indicates the charge of IGST and Central Cess, we find no irregularity in the transaction in question, hence, the goods and the vehicle seized on 27th March, 2018 by the respondent no. 4 are directed to be released forthwith. The seizure order dated 27.03.2018 as well as notice issued

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Customs – PUBLIC NOTICE NO: 16/2018-19 – Dated:- 5-4-2018 – OFFICE OF COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, KANDLA NEW CUSTOMS BLDG, NR. BALAJI TRMPLE KANDLA – 370 210 KUTCH, GUJRAT Phone No. 02860-271468-469, FAX: 271467 Email:- kandlacustoms@gmail.com F. No. S/20-72/PN/IGST REF/AG/2017-18 Kandla, dated: 05.04.2018 PUBLIC NOTICE NO: 16/2018-19 Subject: Regarding. Attention of all Exporters, General. Trade and other stake holders is invited to the Public Notice No. 01/2018 dated 16/01/2018, Public Notice No. 09/2018 dated 27/02/2018, Public Notice No.13/2018 dated 15/03/2018, and Standing Order No. 02/2018 dated 16/03/2018, issued by this office to resolve errors in the IGST refund claims held up with Customs system. 2. In several cases, the refunds are held up due to non-transmission of data from GSTN to Customs EDI system. The reason of non-transmission of data from GSTN to Customs EDI system is incorrect or insufficient information(s) filed by the exporters on the GST Portal. 3.

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exports. As there is no column to declare Cess amount, some of the exporters have declared the total of IGST and Cess paid amount in the column meant for IGST amount only. The declaration of IGST and Cess amount, in the manner, as above, as resulted in mis-match of IGST amount figures declared in Table 6A of GSTR-I vis-a-vis figures shown in Table 3.1(b) of GSTR-3B, resulting in data not getting transferred from GSTN to Customs EDI System, as amount of IGST paid reported in Table 6A of GSTR-1 is higher than the IGST amount indicated in Table 3.1(b) of GSTR-3B. For non-transmission on account of failure of above validation, the matter has been taken up by the CBEC with GSTN for resorting to system based solution. (ii) Export supplies has been declared as domestic in GSTR-3B: – (a) It is also observed that some of the exporters have provided correct details in Table 6A of GSTR-1 but while filing GSTR-3B, particulars of exports have been furnished incorrectly by not declaring the entire e

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cate from the Chartered Accountant that the IGST has been paid on export of goods for which IGST refund is being claimed. 5. In addition to above, there are shipping bills in which the exporters by mistake have mentioned the status of IGST payment as "NA" instead of mentioning "P" in the shipping bill(s). In other words, the exporter has wrongly declared that the shipment is not under payment of IGST, despite the fact that they have paid the IGST. As a one-time exception, it has been decided to allow refund of IGST through an officer interface so that the officer can verify the actual payment of IGST based on GST return information forwarded by GSTN. Trade should also note that the IGST amount can be refunded to the same bank account which was mentioned in the PFMS registration. 6. The Trade Associations are requested to publicize the contents of this Notice amongst their members. Difficulties anticipated/concerns, if any, should be brought to the notice of the unde

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2018 (11) TMI 704 – ALLAHABAD HIGH COURT – 2018 (19) G. S. T. L. 43 (All.) – Seizure of goods alongwith vehicle – e-way bill-01 has not been produced along with other documents – Held that:- After issuance of notification no. 177 dated 06.02.2018, the notification no.138 dated 30.01.2018 was rescinded which made effective notification no.1359 (4th Amendment) to GST Rules, 2017 with effect from 01.02.2018.
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The goods were coming from Ahmadabad and are to be delivered at Meerut. Both the parties situated at Ahmadabad and Meerut are registered with their respective Assessing Authority. Goods were accompanied with all the requisite documents including Gujarat e-way bill dated 21.03.2018, therefore, there was no ground to hold that the goods were coming in contravention of the provision of GST Act/Rule and the intention of the petitioner was to evade the payment of Tax – the order of seizure passed by the respondent no.4 is wholly illegal, arbitrary as such, is clearly against the int

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shing the notices dated 25.03.2018 issued u/s 129(3) of UPGST Act by Respondent No.4. C. Issue writ order or direction in the nature of certiorari quashing Commissioner Circular No.2899 dated 06.02.2018 being ultra vires to UPGST Act, 2017. D. Issue any other Writ, Order or Direction in favour of the petitioner which this Hon'ble Court deems fit in the facts and circumstances of the case. E. Award cost of the petition to the petitioner. 3. The brief facts of the case are that the petitioner is a company registered under the Companies Act as well as under the provisions of GST Act, situated at Ahmadabad, Gujarat having supplied of printed laminated rolls worth ₹ 7,84,564/and 4,37,588/through two separate invoices in which the Integrated Goods and Service Tax (IGST) has been charged @ of 18%. The goods aforesaid proceeded through a Truck No. DL-1GB-7369 under Consignment Note No.A 89423 dated 21.03.2018 which has been issued by the Transporter and the seller of Gujarat has gene

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produced along with other documents, therefore, there is a presumption that the goods are transported inside of State of U.P. with intention to evade payment of tax. The seizing authority has asked the petitioner to deposit the tax and has further proceeded to issue a notice under Section 129(3) of the Act by which the respondent no.4 has directed the petitioner to furnish the Bank guarantee to the value of proposed amount of ₹ 11,86,253/. This demand has been made by the respondent no.4 for release of the seized goods and vehicle. 6. Learned counsel for the petitioner has submitted that in exercise of power under Rule 138 of UPGST Rules, 2017 Notification No. KA-NI-1014/XI9(52)/17-UPGST Rules-2017-Order-(31)-2017 Lucknow dated 21.07.2017 specifying Form e-way bill-01, e-way bill-02, e-way bill-03 and TDF will be carried for supply/movement/transit of Interstate/ Intra state goods. He has further submitted that in exercise of power under Section 164 of UPGST Act, 2017 read with

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ated under this rule or under rule 138 of GST of any State shall be valid in every State and Union Territory. 9. He further submitted/placed that another notification no.177 dated 06.02.2018 was issued by which the Governor was pleased to rescind notification no.138 dated 30.01.2018 with effect from the date of issuance of such notification. From perusal of aforesaid notifications, it is apparent that Notification no.1014 dated 21.07.2017 was superseded by notification no.1359 dated 20.09.2017 by which UPGST (4th amendment) Rules 2017 was introduced and made effect w.e.f. 01.02.2018 vide notification no. 138 dated 30.01.2018. Accordingly, the initial notification no.1014 by which e-way bill-01, e-way bill-02, e-way bill-03 and TDF were introduced stand rescinded. 10. We have noticed that after issuance of notification no.177 dated 06.02.2018; notification no.138 dated 30.01.2018 was rescinded which made effective Notification No. 1359 (4th Amendment to GST Rules, 2017) w.e.f. 01.02.201

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Commissioner to issue instructions for proper implementation of the Act or rules. 14. According to the counsel for the petitioner, the Commissioner of State Tax has no power to issue the circular in exercise of power under Section 168 of the Act. The Commissioner, therefore, cannot issue notifications and directions which are not in consonance with the Act and Rule or the notifications. He has further submitted that the Commissioner is not expected to perform the legislature function and issue the instruction or the circular on something contrary to the provision which are available in the Act or Rule. 15. Learned counsel for the petitioner, therefore, has submitted that the Commissioner by way of circular dated 06.02.2018 usurped the rule making power of the legislature. He has further submitted that the circular issued by the Commissioner cannot revive the notification. In the present case the Circular no. 1014 dated 21.07.2017 which was already amended by another notification No. 13

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dated 20.09.2017 and on account of aforesaid amendment, the UPGST (4th Amendment) Rules, 2017 was introduced and made effective with effect from 01.02.2018 vide notification No.138 dated 30.01.2018, therefore, in our opinion, the initial notification no.1014 dated 21.07.2017 by which e-way bill-01, e-way bill-02, e-way bill-03 and TDF (Transit Declaration Form) was introduced stands rescinded. 19. We have noticed that after issuance of notification no. 177 dated 06.02.2018, the notification no.138 dated 30.01.2018 was rescinded which made effective notification no.1359 (4th Amendment) to GST Rules, 2017 with effect from 01.02.2018. 20. In view of the aforesaid facts the effect and operation of the notification no.1359 dated 20.09.2017 stands rescinded. 21. Now coming to the facts of the present case, we noticed that goods were coming from Ahmadabad and are to be delivered at Meerut. Both the parties situated at Ahmadabad and Meerut are registered with their respective Assessing Authori

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2018 (10) TMI 1237 – ALLAHABAD HIGH COURT – 2018 (17) G. S. T. L. 378 (All.) – Validity of Seizure Order u/s 129 (1) of UPGST Act, 2017 – penalty u/s 129 (3) of the Act – goods not accompanied with E-way bill – petitioner has submitted that since the respondent No. 2 has directed for furnishing/presentation of the E-way bill, the same has been downloaded from the official portal on 24.3.2018 at 7:30 PM i.e. just after half an hour from detention/interception of the vehicle and there is no malafide intent.
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Held that:- The writ petition clearly indicates the charge of IGST at the rate of 18% on value of the goods has been paid – even the net value which includes the value of the goods as well as tax charged has been duly mentioned by the transporter while issuing the goods receipt. There is no other reason except of non submission of the E-way bill at the time of interception of the vehicle in question.
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We have also perused the E-way bill which has been generated by the pers

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– WRIT TAX No. – 563 of 2018 Dated:- 5-4-2018 – Mr Krishna Murari And Mr Ashok Kumar, JJ. For The Petitioner : Raghwendra Prasad Mishra,Vijay Babu For The Respondent : C.S.C. ORDER Supplementary affidavit filed today, is taken on record. We have heard Shri Raghwendra Prasad Mishra and Shri Vijay Babu, learned counsel for the petitioner and learned Standing Counsel appearing on behalf of the State-respondents. The instant writ petition has been filed by which the petitioner has challenged the seizure order dated 25.3.2018 passed under Section 129 (1) of UPGST Act, 2017 (hereinafter referred to as the 'Act') and the show cause notice dated 25.3.2018 issued under Section 129 (3) of the Act for proposed penalty. Learned counsel for the petitioner has submitted that the petitioner is a registered proprietorship firm and is carrying on the business of purchase and sale of iron and steel items. Certain goods have been purchased by the petitioner from one M/s. Hi Tec Power & Stee

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e on 25.3.2018 at 11:00 AM. The respondent No. 2 has prepared a report dated 25.3.2018 in which the details with regard to transaction has been noted. Since, the respondent No. 2 was not satisfied with the documents, therefore, a seizure order has been passed on the same date, namely, on 25.3.2018 wherein the value of the goods has been estimated at ₹ 7,92,002/- excluding the IGST, which has been clearly mentioned in the tax invoice as well as in the GR issued by the transporter. Vide seizure order dated 25.3.2018, the respondent No. 2 has indicated that the goods and vehicle has been seized on the ground of non availability or non submission of E-way bill. Learned counsel for the petitioner has submitted that on account of some practical difficulties the necessity of the E-way bill has been waived of till 31st March, 2018 and the same has become mandatory with effect from 1st April, 2018. Learned counsel for the petitioner has submitted that since the respondent No. 2 has direct

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parately mentioning in the tax invoice. Learned counsel for the petitioner has also challenged the show cause notice issued under Section 129 (3) of the Act by which the respondent No. 2 has proposed to impose the penalty to the extent of ₹ 1,42,560/- i.e. equal to the liability of tax which has been assessed at the rate of 18% on the value of the goods. On the other hand, learned Standing Counsel has pointed out before us that E-way bill was admittedly not accompanying with the goods when the vehicle was intercepted and filing of the E-way bill subsequently has nothing but an after thought, therefore, the seizure proceedings and the show cause notice under Section 129 (3) are well within the domain of the authorities. We have heard learned counsel for the respective parties and found that admittedly the goods were being purchased by a registered dealer and the same are sold by the registered dealer. While issuing the tax invoice which is enclosed as Annexure-1 to the writ petiti

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GST – States – (4-O/2017) – Dated:- 5-4-2018 – GOVERNMENT OF KARNATAKA FINANCE SECRETARIAT NOTIFICATION (4-O/2017) [NO. FD 47 CSL 2017], Bengaluru dated: 05-04-2018 In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) on the recommendation of the GST Council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:- RULES Title and commencement 1. (1) These rules may be called the Karnataka Goods and Services Tax (Fifth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. Amendment of ru

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er to another or are returned to the principal: Provided further that, the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal." Amendment of rule 127 3. In rule 127 of the said rules, in clause (iv), for the word "tenth", the words "tenth day" shall be substituted. Amendment of rule 129 4. In rule 129 of the said rules, in sub-rule (6), for the words "as allowed by the Standing Committee", the words "as may be allowed by the Authority", shall be substituted. Amendment of rule 133 5. In rule 133 of the said rules, after sub-r

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of three members of the Authority shall constitute quorum at its meetings. (2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting and in the event of equality of votes, the Chairman shall have the second or casting vote." Amendment to rule 137 7. In rule 137 of the said rules, in clause (c), after sub-clause b, . the following shall be inserted, namely:- "c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate re

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GST – States – NO.KA.NI.-2-540/XI-9(42)/17 – Dated:- 5-4-2018 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION NO.KA.NI.-2-540/XI-9(42)/17-U.P. GST RULES-2017-ORDER (123)-2018 Lucknow : Dated : April 5, 2018 In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no.1 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no.1 of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods and Services Tax Rules, 2017:- THE UTTAR PRADESH GOODS AND SERVICES TAX (FIFTEENTH AMENDMENT) RULES, 2018 Short title and commencement 1. (1) These rules may be called the Uttar Prades

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ker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal: Provided further that the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal."; Amendment of rule 127 3. In the said rules, in rule 127, in clause (iv), after the words "to furnish a performance report to the Council by the tenth", the word "day" shall be inserted; Amendment of rule 129 4. In the said rules, in rule 129, in sub-rule (6), for the words "as allowed by the Standing Committee&quo

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nt of rule 134 6. In the said rules, for rule 134, the following rule shall be substituted, namely:- "134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings. (2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote."; Amendment of Explanation of Chapter XV 7. In the said rules, in the Explanation, appearing after rule 137, in clause (c), after sub-clause (b), the following sub-clause shall be inserted, namely:- "c any other person alleging, und

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2018 (5) TMI 1391 – GUJARAT HIGH COURT – 2018 (17) G. S. T. L. 183 (Guj.) – Levy of GST on Supply of electricity meters for hire – Applicability of circular issued during the service tax regime, to the GST regime when the main activity is exempt under both the regime – Summons issued for calling for information and documents – Exemption from service tax – transmission and distribution of electricity by an electricity transmission or distribution utility. – Applicability of new clarification dated 1.3.2018 over clarification dated 7.12.2010 – Demand can be raised w.e.f 1.3.2018 or w.e.f. 1.7.2017.
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HC granted interim relief – Till further orders, the petitioners shall not have to reply to such summons dated 28.3.2018. – R/Special Civil

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on and distribution of electricity, the same is covered by the exemption for transmission and distribution of electricity, extended under the relevant notifications . Thus the petitioners previously did not have to recover and pay service tax on transmission and distribution of electricity including the other incidental services provided by them. In the new GST regime also the exemption has been provided in similar terms, as earlier, under heading 9969 where the exemption is for the following service : Transmission or distribution of electricity by an electricity transmission or distribution utility However, for the incidental or connected services, the Government of India has now issued a clarification dated 1.3.2018 in which it is provide

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172018 besides other information. Counsel for the petitioner submitted that when the exemption granted to the electricity companies under the earlier service tax regime has been continued under GST regime, the Government's clarification in connection with the incidental services cannot be changed. In any case, the clarification cannot operate retrospectively and at any rate cannot apply to a period prior to introduction of GST. The action of the authority to call for information for the period as far back as the financial year 20122013 is therefore, wholly unjustified. Notice returnable on 3.5.2018. Till further orders, the petitioners shall not have to reply to such summons dated 28.3.2018. Direct service is permitted. – Case laws –

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2018 (5) TMI 1390 – GUJARAT HIGH COURT – TMI – Transitional credit u/s 140 – Input tax credit – Case of the petitioner is that its case is covered under sub-rule [4] which lays down detailed procedure and conditions for claiming tax credit and making a declaration under sub-rule [1] of Rule 117 is not applicable – Such requirement is procedural or substantive? – Admitted fact is that the petitioner has not made a declaration referred to under sub-rule [1] of Rule 117 within the time permitted.
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Question is, can the petitioner still claim tax credit, as provided under sub-rule [4] of Rule 117 of the Rules read with Section 140 of the CSGT Act, 2017 – Notices issued.
– R/Special Civil Application No. 5212 of 2018 Dated:- 5-4-2018 –

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2018 (5) TMI 761 – ALLAHABAD HIGH COURT – 2018 (14) G. S. T. L. 168 (All.) – Detention of goods with vehicle – interstate movement of goods – the Transit Declaration Form has been presented in pursuance of the insistence by respondent no.3 – goods as well as vehicle seized on the ground that the goods were being transported from outside the state of U.P. without the Transit Declaration Form, which is in violation of provision of UPGST Act – relevant date.
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Held that: – E-way bill system has been prescribed only recently by a notification of the Government of India dated 7th March, 2018 whereby Rule 138 of the CGST Rules, 2017 has been amended and 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 which is specified w.e.f. 01.04.2018 – the fact of the matter is that on the date of incident i.e. 24.03.2018 neither there was any E-way Bill System nor any notification by the Central Governme

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ri and Hon'ble Ashok Kumar,JJ. For the Petitioner :- Nishant Mishra JUDGEMENT (Per: Hon'ble Ashok Kumar, J.) 1. Heard Sri Nishant Mishra assisted by Sri Vipin Kushwaha, learned counsel for the petitioner and Sri C.B. Tripathi, learned Standing Counsel for the respondents-State. 2. With the consent of learned counsel for the parties, writ petition is finally disposed of without calling the counter affidavit. 3. The instant writ petition has been filed by the petitioner for the following relief; A. Issue a writ, order or direction in the nature of certiorari quashing the impugned seizure order dated 28.03.2018 and consequential notice dated 28.03.2018. (Annexure-1 & 2) passed by respondent no.3 B. Issue a writ, order or direction in the nature of mandamus commanding Respondent No.3 and his agents, to release the Vehicle No. UP-12AT-1460, without insisting for deposit of any amount of tax/penalty; C. Issue a writ, order or direction declaring that Notification No.1014 dated 21

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ryana, it generated e-way bill prescribed under Central Goods and Service Tax, Rules (hereinafter referred as the 'CGST') after uploading of the relevant details of the aforesaid transactions. The said e-way bill has been downloaded from the official portal on 24.03.2018. The said e-way bill indicates the time and the date of generation as 24.03.2018 at 8.38 P.M. giving all requisite details therein. The said goods were booked for transportation from Faridabad to Haridwar through a transporter namely DEV Transporter, Muzaffar Nagar against goods receipt (GR) no. 241 dated 24.03.2018. The aforesaid goods are loaded at Faridabad and transported through truck no. U.P.-12AT-1460. 6. Learned counsel for the petitioner has submitted that when the aforesaid vehicle in question was crossing through Ghaziabad, it was intercepted/detained by the Assistant Commissioner, State/Commercial Tax, Mobile Squad-VIIth Unit, Ghaziabad on 25.03.2018 at about 12.05 P.M. When the petitioner received

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ce to the seizure order, has issued a show cause notice dated 28.03.2018 under Section 129(3) of the UPGST Act directing the petitioner to appear before him on 04.04.2018 and to explain as to why tax @ 18% amounting to ₹ 63,262/- and equivalent amount of penalty may not be imposed. 9. Learned counsel for the petitioner has submitted that there is no requirement for generation or downloading of the Transit Declaration Form-I for the goods crossing/passing through the State of U.P. He has further submitted that since the TDF-I is not required under the law, the seizure of goods and the vehicle on the ground of non availability of TDF-I is wholly illegal and without jurisdiction. 10. It is further submitted that in exercise of power conferred by Rule 138, as originally enacted, State Government issued Notification No.1014 dated 21st July, 2017 specifying the following documents in clause (i) to (iv) to be carried while the goods are in movement or in transit storage- Clause Document

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the Constitution were amended. As per the amended Article 269-A, which pertains to levy and collection of Goods and Services Tax in the course of inter-state trade or commerce such tax shall be levied and collected by the Government of India and such tax shall be apportioned between 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. 12. 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 ''UTGST Act'). In addition to the aforesaid three

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fication, specify. Similarly for enforcement of CGST Act 2017 by virtue of section 6 thereof State Authorities under UPGST Act 2017 are also empowered to enforce CGST Act 2017. 15. It is also not in dispute that by virtue of section 20(xv) of the ''IGST Act, 2017' the provisions of ''CGST Act, 2017' apply in respect of matters covered by the IGST Act, 2017 on the subject of inspection, search, seizure and arrest. Chapter XIV of the CGST Act, 2017 deals with inspection, search, seizure and arrest. While section 67 of CGST 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 a

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ification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage." 17. As would be evident from a reading of the aforesaid rule, it refers to an E-way bill System which is to be developed by the GST 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 CGST 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 CGST Rules, 2017, as, by virtue of Section 20(xv) thereof, it is this rule which is applicable to matters perta

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tem. 18. Thus, E-way bill system has been prescribed only recently by a notification of the Government of India dated 7th March, 2018 whereby Rule 138 of the CGST Rules, 2017 has been amended and 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 which is specified w.e.f. 01.04.2018. 19. Be that as it may, the fact of the matter is that on the date of incident i.e. 24.03.2018 neither there was any E-way Bill System nor any notification by the Central Government under Rule 138 of the CGST Rules, 2017 requiring the carrying of a TDF 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. 20. As regards the contention of Sri C.B. Tripath

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f the matter, we are of the considered view that on the relevant date i.e. 24.03.2018, there was no requirement of carrying TDF 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 CGST 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 UPGST Act 2017, which was not applicable, is clearly illegal. 22. Cross-empowerment under section 4 of IGST Act, 2017 and section 6 of CGST Act, 2017 merely means that State Authorities empowered under the UPGST Act, 2017 can also enforce the provisions of CGST Act, 2017 or IGST Act, 2017, but it does not mean that they can apply the provisions of UPGST Act, 2017 or Rules made thereunder to cases of inter-State trade in violation of section 20(xv) of IGST Act, 2017. It does not mean that the State Government can issue a notification und

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x No.95 of 2018 does not apply to the instant case, as the challenge therein was to the very power of the State Authorities under UPGST Act, 2017 to seize goods involved in inter-state supply. Here the question is whether petitioner was required to carry TDF Form I or not, which we have answered in the negative. 24. As regards the provisions of Section 129 UPGST 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 IGST Act, 2017, it is section 129 of CGST 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 CGST 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 CGST Rules, 2017 a

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/2017 – Central Tax for the purposes of pointing out that, although the power to prescribe the documents that are to accompany the transportation of goods 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." 26. Furthermore, we find that alongwith the consignment of goods the driver was carry

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s covered by the Integrated Goods and Services Tax 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 were applicable. As per section 68 of the CGST Act, 2017, inter alia, 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. This prescription is contained in Rule 138 of the Central Goods and Services Tax Rules, 2017, but, no notification had been issued by the Central Government under the said rule specifying the documents that a person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage, therefore, the rule was practically inoperative and there was no requirement of carrying any such document. The invoice and other documents which were being c

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not in consonance with the Act and Rule or the notifications. He has further submitted that the Commissioner is not expected to perform the legislature function and issue the instruction or the circular on something contrary to the provision which are available in the Act or Rule. 30. Learned counsel for the petitioner, therefore, has submitted that the Commissioner by way of circular dated 06.02.2018 usurped the rule making power of the legislature. It is further submitted that the circular issued by the Commissioner cannot revive the notification. In the present case the Notification no. 1014 dated 21.07.2017 which was already amended by another notification No. 1359 dated 20.09.2017 has no legal value. The counsel for the petitioner has challenged the validity of the circular dated 06.02.2018 and has submitted that the same is ultra vires to UPGST Act and Rules 2017. 31. On the contrary, Sri C.B. Tripathi, learned counsel representing the State has submitted that the circular is no

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d no substance in the submission of learned counsel for the State. 34. We noticed that the notification dated 21.07.2017 has already been amended by the notification No. 1359 dated 20.09.2017 and on account of aforesaid amendment, the UPGST (4th Amendment) Rules, 2017 was introduced and made effective with effect from 01.02.2018 vide notification No.138 dated 30.01.2018, therefore, in our opinion, the initial notification no.1014 by which e-way bill-01, e-way bill-02, e-way bill-03 and TDF (Transit Declaration Form) was introduced stands rescinded. 35. We are in agreement with the submission of learned counsel for the petitioner that with effect from 01.02.2018 there was no requirement to download the Transit Declaration Form-I as the same was not required under the law after the aforesaid cut of date. 36. There is no doubt with regard to transaction in question as we find that the Integrated Goods and Service Tax (IGST) has been charged by the petitioner in its invoice and when the IG

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2018 (5) TMI 458 – AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA – 2018 (12) G. S. T. L. 526 (A. A. R. – GST) – Whether accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD) ON June 30, 2017 which is carried forward in the electronic credit ledger maintained by the company under CGST Act 2017, will be considered as admissible input tax-credit?
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Held that: – The enumerated list of items in respect of which CENVAT credit is available makes no reference to the KKC. By the Notification No. 28/ 2016 – Central Excise (N.T.), the 26th May, 2016, the Central Government made the rules, which came into force on 1st of June, 2016, to amend the CENVAT Credit Rules, 2004 – in respect of these rules, CENVAT credit was available in respect of KKC.
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KKC would be utilised towards payment of KKC only, Further, it was expressly provided that the list of items in respect of which CENVAT credit is available, as enumerated abov

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ction 98 Of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and MGST Act ] by KANSAI NEROLAC PAINTS LIMITED, the applicant, seeking an advance ruling in respect of the following question : Whether accumulated credit by way of Krishi Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD) ON June 30, 2017 which is carried forward in the electronic credit ledger maintained by the company under CGST Act 2017, (Pill be considered ns admissible input tax-credit? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions, Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would

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ble CENVAT credit to its factories and Head Office according to Rule 2(m) of Cenvat Credit Rules 2004 (herein after referred as CCR), read with Rule 7 and Rule 7A of CCR. Rule 9(10) of the CCR requires the input service distributor to file the half yearly return in the statement giving the detail of the credit received and distributed during the said half yearly period by the end of the following months. As an input service distributor, the company received CENVAT credit at head office. Those CENVAT credit also included Krishi Kalyan Cess (KKC) as well but the company could not distribute KKC to its factories as because, KKC credit could be utilized only with KKC liability as prescribed under CCR, and recipient entities being manufacturing units did not have any KKC liability to set off KKC credit. As a result of which there was accumulation of KKC credit in the return service tax ISD return, filed under Rule 9(10) or CCR. In view of provision of sec 140(1) of CGST Act 2017 read with R

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te of Maharashtra. Apart from centralized registration, company also obtained registration as Input Service Distributor (ISD) for its HO to distribute eligible credit to its respective manufacturing units according to Rule 2(m) of Cenvat Credit Rules 2004 (herein after referred as CCR), read with Rule 7 and Rule 7A of CCR. 1.3 CBEC had vide Circular No. 97 dated 23.8.2007 clarified that input service distributor is an office or premises of the manufacturer or taxable service provider which receives bills/invoices etc., of input services. The input service distributor can distribute the eligible credit to any unit of the manufacturer or any premises/office of taxable service provider. 1.4 Rule 9(10) of the CCR requires the input service distributor to file the half yearly return in the statement giving the detail of the credit received and distributed during the said half yearly period by the end of the following months. 1.5 As an input service distributor, company received cenvat credi

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t 2016 1.2 Sec 161(5) of the Finance Act specified that for levy and collection of KKC, Chapter V of Finance Act 1994 (Service Tax) will be applicable. 1.3 Entry 92C of Union List I of Indian Constitution empowers legislature to levy service tax as provided under Chapter V of Finance Act 1994. 1.4 122nd amendment of Constitution deletes Entry 92C of Union List I, in view of implementation Of Goods and Service Tax. 1.5 It implies KKC is also subsumed in Goods and Service Tax along with service tax. In other words CGST liability under CGST Act 2017 contains liability on account of KKC as well. 1.6 Rule 3(1a) of CCR includes KKC as cenvat credit. 1.7 Sec 140(1) allows a registered person to carry forward the CENVAT credit in return to electronic credit ledger provided the said credit is admissible under CGST Act 2017. 1.8 As discussed in para 1.5 above, CGST liability represent KKC liability as well therefore KKC credit will also be considered as admissible CENVAT credit as per proviso (1

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have any KKC liability to set off KKC credit, resulting in accumulation of KKC credit. In Post GST regime neither there is any specific restriction in law regarding admissibility of KKC nor there any specific provision in law regarding admissibility of KKC as input tax credit. In view of the aforesaid facts, our question regarding admissibility of input tax credit is duly covered under clause (d) of section (2) of section 97 of CGST,/MGST Act 2017 and thus the said question is duly covered under the provision of Advance Ruling as provided under CGST/MGST Act 2017. Submission of NIL date 2. Legislative provisions. 2.1 Sec 161 of Finance Act 2016 read with Chapter VI of Finance Act 2016: 161. (1) This Chapter shall come into force on the 1st day of June, 2016 (2) There shall be levied and collected in accordance with the provisions of this Chapter a cess to be called the Krishi Kalyan Cess as Service tax on all or any of the taxable services at the rate of 0.5 per cent. on the value of s

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vices, as they apply in relation to the levy and collection of tax on such taxable services under the said Chapter or the rules made thereunder, as the case may be. (Emphasis supplied) 2.2 Deletion of entry 92C vide constitution 122nd amendment 17. In the Seventh Schedule to the Constitution. (a) an List I Union List, (i) for entry 84, the following entry shall be substituted namely: 84. Duties of excise on the following goods manufactured or produced in India namely:- (a) petroleum crude: (b) high speed diesel: (c) motor spirit (commonly known as petrol) (d) natural gas (e) aviation turbine fuel; and (f) tobacco and tobacco products . (ii) entries 92 and 92C shall be omitted; (Emphasis supplied) 2.3 CGST Rules 2017 117. Tax or duty credit carried forward under existing law or on goods held in stock on appointed day.- (1) Every registered person entitled to take credit of input under section 140 Shall, within ninety days of the appointed day submit a declaration electronically in FORM

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he CENVAT Credit Rules, 2004, in rule 3, (a) after sub-rule (1), the following sub-rule shall be inserted, namely :- (1a) A provider of output service shall be allowed to take CENVAT credit of the Krishi Kalyan Cess on taxable services leviable under section 161 of the Finance Act, 2016 (28 of 2016); ; (b) in sub-rule (4), after the ninth proviso, the following proviso shall be inserted, namely,- Provided also that the Cenvat credit of any duty specified in sub-rule (1) shall not be utilised for payment of Krishi Kalyan Cess leviable under section 161 of the Finance Act, 2016 (28 of 2016); ; (c) in sub-rule (7), (i) after the words, figures and brackets sub-rule (1) , the words, figures and brackets , sub-rule (1a) shall be inserted; (ii) after clause (c), the following clause shall be inserted, namely,- (d) Cenvat credit in respect of Krishi Kalyan Cess on taxable services leviable under section 161 of the Finance Act, 2016 (28 of 2016) shall be utilised only towards payment of Krishi

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Tax along with service tax. In other words CGST liability as accrued under CGST Act, 2017 contains liability on account or KKC as well.. 4.5 Rule 3(1a) of CCR includes KKC as cenvat credit. 4.6 CCR provides KKC liability could be set off with KKC credit only CGST liability subsumed KKC liability in of 122nd amendment of constitution. Therefore migrated KKC credit will be admissible to setoff with CGST liability. 4.6 Sec 140(1) allows a registered person to carry forward the CENVAT credit in return to electronic credit ledger provided the said credit is admissible under CGST Act 201 7. 4.7 Sec 16 and 17 of CGST Act determines which credit will be admissible under CGST Act 2017. There is no restriction on admission of KKC as cenvat credit under the aforesaid provisions of the Act. Therefore KKC credit will also be considered as admissible CENVAT credit as per proviso (1) to sec 140(1) read with sec 16 and sec 17 of the CGST Act, 2017. Prayer: In view of the aforesaid facts of the case a

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e GST returns. Therefore, assesses were able to transfer the closing balance of credit in respect of Central Excise duty, Service Tax, Local VAT etc. As the opening credit balance in the GST returns. As specified in the proviso to Section 140(1) of the Act, the taxable person is allowed to carry forward the credit to the extent admissible as INPUT TAX CREDIT under GST. Definition of Input tax as given in section 2(62) does not include any cess. So apparently Krishi Kalyan Cess, will not be allowed to be carried forword. 04. HEARING The case was taken up for hearing on dt.06.02.2018 and on dt.21.02.2018 when Sh. Subhasis Banerjee, Chartered Accountant attended alongwith Sh. Sandesh Shinde, Executive Accounts (GST) and Sh. Mahesh T. Mandlik, Senior Accounts Officer appeared and reiterated the contention as made in the written submission. The jurisdictional Officer, D.C. GST, LTU 4, Mumbai was not present during both the hearings but has furnished a written submission in the matter. 05. O

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isting law in such manner as may be prescribed: Provided that the registered person shall not be allowed to take credit in the following circumstances, namely: (i) where the said amount of credit is not admissible as input tax credit under this Act; or (ii) where he has not furnished all the returns required under the existing law for the period of six months immediately preceding the appointed date; or (iii) where the said amount of credit relates to goods manufactured and cleared under such exemption notifications as are notified by the Government. The GST Act does not have a definition of the words CENVAT credit . The words have also not been defined under the Excise and Service Tax laws. However, we find CENVAT credit rules, 2004 wherein the word credit is said to mean CENVAT credit as can be seen thus- Rule 3. CENVAT credit. – (1) A manufacturer or producer of final products or a provider of taxable service shall be allowed to take credit (hereinafter referred to as the CENVAT cre

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Tariff Act, equivalent to the duty of excise specified under clauses (i), (ii), (iii), (iv), (v) (vi) and (via); (viia) the additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act, Provided that a provider of taxable service shall not be eligible to take credit of such additional duty; (viii) the additional duty of excise leviable under section 157 of the Finance Act, 2003 (32 of 2003); (ix) the service tax leviable under section 66 of the Finance Act', (x) the Education Cess on taxable services leviable under section 91 read with section 95 of the Finance (No.2) Act, 2004 (23 of 2004); and (xa) the Secondary and Higher Education Cess on taxable services leviable under section 136 read with section 140 of the Finance Act, 2007 (22 of 2007); and (xi) the additional duty of excise leviable under section 85 of Finance Act, 2005 (18 of 2005) The enumerated list of items in respect of which CENVAT credit is available makes no reference to the KKC. BV the N

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lause (c), the following clause was inserted – (d) Cenvat credit in respect or Krishi Kalyan Cess on taxable services leviable under section 161 of the Finance Act, 2016 (28 of 2016) shall be utilised only towards payment of Krishi Kalyan Cess on taxable services leviable under section 161 of the Finance Act, 2016 (28 of 2016) ; It can be seen that by express provision, it was made clear that KKC would be utilised towards payment of KKC only, Further, it was expressly provided that the list of items in respect of which CENVAT credit is available, as enumerated above, would not be utilized for payment of KKC. Thus, there was a clear demarcation of the credit in respect of KKC. Under GST, there is no levy of KKC. Now, we know that tax and duty and cess are distinct levies. In Cellular Operators Association of India vs. Union of India 2018 (2) TMI 1264 – DELHI HIGH COURT [Writ Petition (Civil) NO. 7837/ 2016 dt. 15.02.2018], the Hon. Delhi High Court was dealing with the Petition for dire

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een utilised for payment of excise duty service tax on the output, i.e, manufactured goods or taxable services Thus, cross utilization of EC and SHE towards excise duty or service tax was impermissible and not permitted. 4. EC and SHE were abolished and were not payable on excisable goods with effect from 1st March, 2015 vide Notification Nos. 14/2015-CE and 15/2015-CE both dated 1st March, 2015. EC and SHE were also abolished and ceased to be payable on taxable services when Section 95 of Finance Act (No, 2) 2004 and Section 140 of Finance Act, 2007 were omitted by Finance Act, 2015. The omission was to take effect from 1st June, 2015 vide Notification No, 14/2015-STdated 19th May, 2015. As a result, levy of EC and SHE on excisable goods was withdrawn with effect from 1st March, 2015 and in respect of taxable services with effect from 1st June, 2015. The petitioners do not have any grievance against the withdrawal or abolition of levy of and SHE. 5. The grievance of the petitioners is

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the excise duty or service tax. In fact, what the petitioners seek is an amendment of the scheme to allow them to take cross utilization of the unutilized EC and SHE upon the two cesses being Withdrawn against excise duty and service tax, though this was not the position even earlier, The Hon. Court dismissed the Writ Petition. In the present case, KKC is to be utilized for payment of KKC only. Therefore, KKC cannot be treated as excise duty or service tax. in view thereof, the CENVAT credit as referred to in sub-section (1) of section 140 would not include the credit in respect of KKC. We can also see the position in respect of the Swachh Bharat Cess (SBC) which was brought in force by Chapter VI (Section 119) of the Finance Act 2015. The Frequently Asked Questions (FAQ) issued by the Central Board of Excise and Customs (CBEC) in regard to SBC explained the new levy thus – Q. 1 What is Swachh Bharat cess (SBC)? Ans. It is a Cess which shall be levied and collected in accordance with

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h Bharat initiatives or for any other purpose relating thereto. The Swachh Bharat Cess leviable under sub-section (2) shall be in addition to any cess or service lax lev table on such taxable services under Chapter of the Finance Act, 1994, or under any other law for the time being in force. (4) The proceeds of the Swachh Bharat Cess levied under sub-section (2) shall first be credited to the Consolidated Fund of India and the Central Government may, after due appropriation made by Parliament by law in this behalf utilise such sums of money of the Swachh Bharat Cess for such purposes specified in sub-section (2), as it may consider necessary. (5) The provisions of Chapter V of the Finance Act, 1994 and the rules made thereunder, including those relating to refunds and exemptions from tax, interest and imposition of penalty shall, as far as may be, apply in relation to the levy and collection of the Swachh Bharat Cess on taxable services. as they apply in relation to the levy and collec

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ament by law in this behalf utilise such sums of money of the Krishi Kalyan Cess for such purposes specified in sub-section (2), as it may consider necessary. (5) The provisions of Chapter V of the Finance Act, 1994 and the rules made thereunder, including those relating to refunds and exemptions from tax, interest and imposition of penalty shall, as far as may be, apply in relation to the levy and collection Of the Krishi Kalyan Cess on taxable services, as they apply in relation to the levy and collection of tax on such taxable services under the said Chapter or the rules made thereunder, as the case be. As can be seen, both SBC and KKC are on the same lines. Therefore, the FAQs explaining SBC apply with equal force to KKC. Under the GST Act too, the FAQs issued by CBEC clarify thus – 112 Can ITC of Swach Bharat Cess or Krishi Kalyan Cess be carried forward under GST? No Thus, it can be seen that the non-availability of carry forward of credit with respect to KKC has been clarified t

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2018 (4) TMI 531 – KERALA HIGH COURT – TMI – Detention of goods – Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 – Held that: – the writ petition disposed off directing the competent authority among the respondents to complete the adjudication provided for under section 129 of the statutes – petition disposed off. – W. P. (C) No. 11900 of 2018 Dated:- 5-4-2018 – MR. P. B. SURESH KUMAR, J. For The Petitioner : Sri. K. M. Cherian And Sri. P. M. Girijavallabhan For The Respondent : Sri. C. Unnikrishnan JUDGMENT Goods belonging to the petitioner have been detained by the competent authority under the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act, invoking the powers under section 129 of t

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antee for the amount demanded in terms of notice accompanying Ext.P5 order. 5. The learned counsel for the petitioner then submitted that the writ petition can be disposed of directing completion of the adjudication provided for under section 129 of the statutes. In the circumstances, I dispose of the writ petition directing the competent authority among the respondents to complete the adjudication provided for under section 129 of the statutes. This shall be done as expeditiously as possible, at any rate, within two weeks from the date of production of a copy of the judgment. The petitioner is free to produce a copy of the judgment for compliance. – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia –

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Goods and Services Tax – Started By: – ANITA BHADRA – Dated:- 4-4-2018 Last Replied Date:- 13-4-2018 – Dear Sir/ Madam Public Sector Undertaking of Gaziabad ( Under Ministry of Defence) send Radar to other state for trials on returnable gate pass . This Radar is developed by PSU and will remain property of PSU only . My query is- under GST Act , how long this property can be with other state and what is the GST implication on it . Regards & Thanks in Advance CA Anita Bhadra – Reply By Alkesh Jani – The Reply = Sir/Madam, In this regards, my point of view is that, firstly, it is to be ascertain that the said PSU has entered any contract with other state for which consideration is required to be made by other state, if so, as there is no transfer of title of goods, it may be covered under the ambit of supply of service under HSN Code 99731. However, the consideration may be as agreed upon. In the above case, the said radar can be with other state till contracts permit. Further, if t

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not fall under HSN 99731 at all. However, remaining points raised by Sh.Alkesh Jani Ji, are worth consideration to arrive at final decision. The remote possibility of RCM in this case cannot be ruled out. Still full facts are known to. – Reply By YAGAY AND SUN – The Reply = Dear CA Anita BhadraSuch queries must not be raised/replied on an open forums like TMI as these are very sensitive matter related to Nation's Security. We hope you understand it.Requesting TMI to delete this query along with all replies. Requesting all experts to not to revert on such queries.Regards,YAGAY & SUN – Reply By Ganeshan Kalyani – The Reply = Agreed. – Reply By KASTURI SETHI – The Reply = Madam, Enemies (various types of criminals) of our country have not respect for any law. Such persons do not read taxations site. Only law abiding citizens and professional (who help law abiding citizens to abide by taxation laws) browse TMI and taxation law sites. Criminals have nothing to do with TMI. TMI helps

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unknowingly, Consciously or Unconsciously which could do harm to our Mother Land.Just read about Isreal and Israelis and about their passion, love and sacrifices toward their country. We are 1.35 bn and just says what our country is doing for us. Think again.Long Live Bharat.Jai Hind. – Reply By KASTURI SETHI – The Reply = Thanks to M/s.YAGAY and SUN for posting such very useful information. – Reply By KASTURI SETHI – The Reply = Sometimes the addition of a little information can bring a new perspective to a problem or help you to better understand a person or situation. Your spirit of patriotism is appreciable indeed. – Reply By Ganeshan Kalyani – The Reply = Totally agreeing with M/s.Yagay and Sun. – Reply By Ganeshan Kalyani – The Reply = How does a people post their product here as an advertisement. We experts tell them not to do such advertisement without the knowledge of TMI. Similarly people may try to extract information from any source. – Reply By ANITA BHADRA – The Reply = T

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period is 3 years i.e. within 3 years it must come back. Further, it must go on delivery challan but not on returnable gate pass as RGP is not a document prescribed under the GST Laws. – Reply By Alkesh Jani – The Reply = Dear all,First of all, I would like to thank all for the views expressed, as well as, their concerns with the security of our mother land. This really touched my heart, the spirit of patriotism is appreciable, but the suggestion that this discussion may be removed or deleted is not acceptable, because, let whole world know that the each participant of this TMI forum, is not only concerns with the tax related matters but believes in COUNTRY FIRST. The TMI, who has provided this platform, where the tax payers or any one raising any query, the experts, naming any will be injustice to others, gives their most valuable advice, and even a bit is left, is filled by others, that too at free of cost, this is also the SERVICE TO THE NATION. In this time when there is lot of am

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Goods and Services Tax – GST – Dated:- 4-4-2018 – It has been decided by the Government to put in place an IT-Grievance Redressal Mechanism to address the difficulties faced by a section of taxpayers owing to technical glitches on the GST portal. In this regard, GST Council has delegated powers to an IT Grievance Redressal Committee to approve and recommend to the GSTN the steps to be taken to redress the grievance and provide relief to the taxpayer. The relief could be in the nature of allowing filing of any Form or Return prescribed in law or amending any Form or Return already filed. However, where the problem relates to individual taxpayer, due to localised issues such as non-availability of internet connectivity or failure of power su

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complete the process of filing such TRAN 1, stuck due to IT glitches, by 30th April 2018 and the process of completing filing of GSTR 3B which could not be filed for such TRAN 1 shall be completed by 31st May 2018. The last date for filing of TRAN 1 is not being extended in general and only the taxpayers, who have been identified in terms of the circular issued in this regard, shall be allowed to complete the process of filing TRAN-1. The decision relating to filing of TRAN-1 shall benefit 17,573 taxpayers who shall consequently be able to avail ₹ 2582.98 cr. as CGST credit and ₹ 1112.77 cr. as SGST credit. For further details, circular no. 39/13/2018-GST dated 03.04.2018 may be downloaded from the website www.cbec.gov.in. – Ne

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Goods and Services Tax – Started By: – Venukumar HJ – Dated:- 4-4-2018 Last Replied Date:- 7-4-2018 – We have raised invoice in the month of November 2017 against original purchase order and filed GSTR 3B and GSTR 1. During February 2018 original PO cancelled and new PO issued. Now, the invoice raised to be cancelled. How to show cancelled invoice in GSTR 3B and GSTR 1? – Reply By Ganeshan Kalyani – The Reply = The cancelled invoice can be disclosed in the credit note report of the Feb 2018 mon

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Goods and Services Tax – Started By: – Ramakrishnan Seshadri – Dated:- 4-4-2018 Last Replied Date:- 7-4-2018 – Dear Sir,We are the manufacture of automobile parts supplying to OEM customer. We had a doubt.We are importing raw materials from outside india. One of our raw materials informs that he will supply some bulk rawmaterial to us. He ask us to pay duty and clear the consignment and ask us to store in private warehouse and clear the rawmaterial from private warehouse. In this case what is the procedure to be followed for storing goods outside the premisesHow to take gst credit on the raw materials.Dear experts please clarify.Thanks & Regards.S.Ramakrishnan – Reply By Alkesh Jani – The Reply = Sir, In this case, my point of view is

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Goods and Services Tax – Started By: – Rupali Malik – Dated:- 4-4-2018 Last Replied Date:- 7-4-2018 – Is it mandatory to start a new fresh series for the FY 2018-19 ?Or we can just simply continue our old series? – Reply By SHIVKUMAR SHARMA – The Reply = It is optional.You can Continue your old series. – Reply By Ganeshan Kalyani – The Reply = The serial number should be unique for each financial year. So you may continue with the existing series or you may start with new series. The only condi

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Goods and Services Tax – GST – By: – Bimal jain – Dated:- 4-4-2018 – Dear Professional Colleague, Greetings of the day…!!! Touted as an anti-evasion measure, E-way bill has been made mandatory for inter-state movement of goods from April 1, 2018 after technological glitches forced the government to defer the implementation from the initial rollout date of February 1, 2018. This time the portal has been made friendlier with certain new features to accommodate typical transactions of the trade. For ease of your digest, we are summarising herewith certain updates related to E-way bill system: Presently, E-way bill operations are not available for intra-state (within the state) movement of goods, except for Karnataka State. Therefore, in Kar

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oice. Now Bill from – Dispatch from can also be handled on E-way Bill portal: Sometimes, the supplier prepares the bill from his business premises to consignee, but moves the consignment from some others premises to the consignee as per the business requirements. This is known as Billing From and Dispatching From . E-way bill system has provision for this. In the e-way bill form, there are two portions under FROM section. In the left hand side – Bill From supplier s GSTIN and trade name are entered and in the right hand side – Dispatch From , address of the dispatching place is entered. The other details are entered as per the invoice. In PART – B there is a new column inserted to cover if the goods are moving through Regular Truck or Over

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2018 (6) TMI 423 – ALLAHABAD HIGH COURT – 2018 (13) G. S. T. L. 14 (All.) – Seizure of goods and vehicle – penalty u/s 129(1) and 129(3) of the UPGST Act, 2017 – goods found in excess as against the disclosed goods – petitioner also downloaded the TDF – Held that:- It is clear that the goods were meant for one State to other and are being transported through the State of U.P. The petitioner being transporter has on wrong advice downloaded the transit declaration Form which was prescribed under the VAT Act and has no role so far as the transaction in question is concerned, which is covered by the provisions of the CGST, Act, 2017 – it also transpired that the goods of ₹ 3,59,220/- are found in excess as against the disclosed goods.
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Since the petitioner is a Transport Company and is not registered as a dealer at any place, therefore, it would be appropriate to direct the petitioner to deposit a sum of ₹ 67,010/-, which is estimated by the seizing authority as liability

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. The brief facts of the case are that the goods loaded in the vehicle no. JH02L/9658 belongs to the various dealers situated at Delhi. It is submitted by the petitioner's counsel that the goods loaded in the vehicle are transported from Delhi to Jharkhand related to various registered dealers situated in the State of Jharkhand and are covered by goods receipts and tax invoices. It is further contended that the requisite G.R.(Goods Receipts) are issued by the petitioner which also accompanied with the goods while it started for transportation from Delhi. Petitioner, however, downloaded the transit declaration Form-1 at the U.P. Border before the vehicle entered inside the State of U.P. for the purposes of Inter-State movements of goods, on 18.03.2018. According to the petitioner, the goods loaded in vehicle started its journey from Delhi to Jharkhand and the same has been intercepted on 20.03.2018 at about 08-00 p.m. by the respondent no. 4, the Assistant Commissioner, State Tax, M

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nalty notice, the instant writ petition has been filed. After hearing the parties at length, it is clear that the goods were meant for one State to other and are being transported through the State of U.P. The petitioner being transporter has on wrong advice downloaded the transit declaration Form which was prescribed under the VAT Act and has no role so far as the transaction in question is concerned, which is covered by the provisions of the CGST, Act, 2017. The seizing authority arrived at the conclusion that after due physical verification of the goods, it transpired that the goods of ₹ 3,59,220/- are found in excess as against the disclosed goods. Since the petitioner is a Transport Company and is not registered as a dealer at any place, therefore, it would be appropriate to direct the petitioner to deposit a sum of ₹ 67,010/-, which is estimated by the seizing authority as liability of tax, for release of the seized goods and vehicle. Accordingly, the writ petition is

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Shree Rajasthan Syntex Ltd. Versus Union of India, The Commissioner (Appeals) , Central Excise & Central Goods and Service Tax, The Assistant Commissioner, Central Goods and Service Tax, (Formerly Known As Central Excise and Service Tax) , The Additional Secretary to the Government of India, Ministry of Finance (Department of Revenue) – 2018 (5) TMI 1056 – RAJASTHAN HIGH COURT – 2018 (15) G. S. T. L. 587 (Raj.) – Revision petition u/s 35 EE of the CEA 1944 – the revisional authority (respondent no.4) dismissed the revision petition only on the ground of delay of 8 years in filing revision petition – Held that: – petitioner preferred revision petitions after delay of 8 years knowingly well that revision is not maintainable, preferred appeal before CESTAT and CESTAT Commissioner specifically apprised the counsel for the petitioner in his order dated 9.8.2005 that in case petitioner is aggrieved with the order, he should file revision application to the Joint Secretary, Government of Indi

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gainst petitioner. – D.B. Civil Writ Petition No. 1214 / 2018, D.B. Civil Writ Petition No. 1215 / 2018 Dated:- 4-4-2018 – Gopal Krishan Vyas And Ramchandra Singh Jhala, JJ. For the Petitioner : Mr. Neeraj Jain JUDGMENT Per Hon'ble Mr. Justice Gopal Krishan Vyas In both the writ petition following prayer is made by the petitioners, which reads as under:- i) That the present writ petition may kindly be allowed and the impugned order dated 1010.2017 (Annex.13) passed by the Respondent No.4, impugned Order-in-Original dated 31.3.2005 (Annex.9) and impugned order – in – Appeal dated. 12.8.2015 (Annex.10) may kindly be quashed and set aside ii) By giving effect to judgment dated 2.1.2005, 1.7.2011 of this Hon'ble Court and judgment of Hon'ble Supreme Court , the Respondents should process and decide the rebate claimsof the petitioner within stipulated timeframe. iii) By an appropirae writ order or direction the rebate claim filed by the petitioner may kindly be allowed as praye

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can be effected under Rule 19 of the Central Excise Rules only. The Central Board of Excise and customs, vide its circular no.792/25/2004-CX dated 2.6.2004 also clarified that the explanation inserted in Rule 19 will be effective from 26.6.2001. In above situation, a show cause notice was issued by the Jurisdictional Assistant Commissioner to disallow the rebate claims to the petitioner on the ground that they had exported the goods under Rule 18. However, o getting various representation from the industries against the above mentioned circular, the CBEC issued another circular no.805/2/2005-Cx dated 11.1.2005 clarifying that the explanation in notification no.43/2001-CE (NT) shall be applicable prospectively i.e., from 2.6.2004, but not to the exports made after 2.6.2004. in the meantime, soon after CBEC had issued earlier circular dated 2.6.2004, the petitioner had filed a SBCWP Nos.4634/2004 and 4751/2004 before this Court which was disposed of vide order dated 2.2.2005 when the CBE

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After dismissal of their appeal by CESTAT, petitioner has filed the revision petition before the revisonal authority on 19.8.2013 on the ground that they had cleared goods from factory prior to amendment in notification No.43/2001-CE (NT) w.e.f. 2.6.2004 and, therefore, the date of clearance of goods from factory should be considered as date of export and the rebate of duty should b paid to them. The aforesaid revision application were filed beyond specific period of three months and application for condonation of delay was also filed for the reason that they lost time in pursuing remedy before the wrong forum due to bonafide mistake and the same is condonable by virtue of several decision of various court and tribunal. The learned revisional court rejected the revision application on the ground that as per Section 35 EE (2) of the Central Excise Act, 1944 the application under sub-Section (1) i.e., revision application can be made within three months from the date of communication to

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major bsiness entity, backed by a storng managerial and legal team, and the above facts fully demonstrate that they always fought their legal battle at all plate forms. When CBEC had issued its earlier cirtuclar dated 2.6.2004 clarifying that explanation in notification No.43/2001-CE (NT) will be effective from retrospective effect, the petitioner immediately approached Rajasthan High Court and when their rebate claims were rejected by lower authority and the appellate authority they not only filed the appeals before the CESTAT but also seriously pursued their appeals for almost 8 years until their appeal s were dismissed by CESTAT for lack of jurisdiction over the issue. It is also observed that when appeals were filed before CESTAT by them despite Commissioner (Appeal) had expressly advised the petitioner in his order dated 9.8.2005 that in case they are aggrieved with his order then they should revision application to the Joint Secretary, Government of India, Ministry of Finance, D

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CM No.12812of 2014 dated 17.12.2014 and judgment of the Hon'ble Supreme Court in the case of MP Steel Corporation Vs. Commissioner of Central Excise in Civil Appeal No.4367/2004 dated 23.4.2015 and submits that the delay was to be condoned by the revisional authority after 8 years. After hearing learned counsel for the parties it emerges from the facts that petitioner preferred revision petitions after delay of 8 years knowingly well that revision is not maintainable, preferred appeal before CESTAT and CESTAT Commissioner specifically apprised the counsel for the petitioner in his order dated 9.8.2005 that in case petitioner is aggrieved with the order, he should file revision application to the Joint Secretary, Government of India, Ministry of Finance, New Delhi but the petitioners over looked the Commissioner s advise and perused the appeal before the CESTAT for 8 years and in between said period some revision petition were field in other matter, meaning thereby, it is not a fit

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