Goods and Services Tax – Refund of GST – BRC / FIRC for export of goods – insistence on proof of realization of export proceeds for processing of refund claims related to export of goods has not been
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Goods and Services Tax – Refund of GST – exports of goods and services – exporter, at his option, may file refund claim for one calendar month / quarter or by clubbing successive calendar months / qua
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Goods and Services Tax – Refund of GST – exports of goods and services – taxes paid under existing laws – efunds of tax/duty paid under the existing law shall be disposed of in accordance with the pro
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Goods and Services Tax – Refund of GST – exports of goods and services – Supplies to Merchant Exporters at a concessional rate of 0.05% and 0.1% – the exporter will be eligible to take credit of the t
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Goods and Services Tax – Refund of GST – exports of goods and services – the transitional credit pertains to duties and taxes paid under the existing laws viz., under Central Excise Act, 1944 and Chap
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Goods and Services Tax – Refund of GST – exports of goods and services – once an application has been submitted afresh, pursuant to a deficiency memo, the proper officer will not serve another deficie
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Goods and Services Tax – Refund of GST – exports of goods – Exports after specified period – the jurisdictional Commissioner may consider granting extension of time limit for export as provided in the
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Goods and Services Tax – Refund of GST – exports of goods and services – The delay in furnishing of LUT in such cases may be condoned and the facility for export under LUT may be allowed on ex post fa
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Goods and Services Tax – Refund of GST – exports of goods and services – refund of eligible credit on account of State tax shall be available even if the supplier of goods or services or both has avai
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Goods and Services Tax – Difficulties in filing of GST Tran-1 – transitional credit – HC directs the government to to reopen the portal within two weeks from today. – TMI Updates – Highlights
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Customs – PUBLIC NOTICE No. 11/2018-Customs – Dated:- 15-3-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS (PREVENTNIVE) 55-17-3, C-14, 2nd Floor, Road No.2, Industrial Estate, Autonagar, Vijayawada – 520007 Phone: 0866-2551261 Fax: 0866-2551156 C. No. VIII/09/01/2017-Cus.Tech.(PF-I) Date: 15.03.2018 PUBLIC NOTICE No. 11/2018-Customs Subject : Regarding. ***** Attention of the trade and all public is invited to this office Public Notice No.09/2018 dated 27.02.2018 communicating guidelines regarding Refund of IGST on exports. 2. The CBEC is observing GST refund fortnight across all its field formations from 15th 29th March, 2018 to deal exclusively with the pending GST refund claims. 3. The salient guidelines on IGST REFUND ON EXPORTS are as
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link : http://www.apcustoms.gov.in/Public%20Notice%20No%2009%200f%202018% For rectification of Gateway EGM errors, options have been given to officers at ICD or at the Gateway Port, depending on the error, to make necessary amendments Special 'Refund Cells' with dedicated manpower and infrastructure are being operated at all Customs formations during this fortnight for speeding up the sanction of refunds. (Refer this office Public Notice No.09/2018-Customs, dated 27.02.2018) Customs have provided the facility on the ICEGATE to check the status of the refund claims. Please log into https://www.icegate.gov.in/iceLogin/loginAction?, and register if not already done, to know the status of your shipping bill. 4. All the exporters are re
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Customs – PUBLIC NOTICE NO. 12/2018 – Dated:- 15-3-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE THE PRINCIPAL COMMISSIONER OF CUSTOMS (AIR CARGO), CHENNAI-VII COMMISSIONERATE, NEW CUSTOM HOUSE, MEENAMBAKKAM, CHENNAI – 600027. F. No.: S.Misc.09/75/2017- EXP.(Air) Dated: 15.03.2018 PUBLIC NOTICE NO. 12/2018 Subject: Reg. ****** Kind attention of Exporters, Members of Trade, Customs Brokers, Industry Associations and other stake holders are invited to Boards Instruc
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Special Drive as IGST/ITC Exports Refund Fortnight conducted to liquidate the pendency of IGST Refund on export on account of various error codes – Customs – PUBLIC NOTICE NO. 10/2018 – Dated:- 15-3-2018 – OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR SARDA HOUSE , OPP.PANCHAVATI SOCIETY, BEDI BUNDER ROAD, JAMNAGAR – 361008 F.No.VIII/48-168/Cus-T/2017 Date: 15.03.2018 PUBLIC NOTICE NO. 10/2018 Sub: Special Drive as "IGST/ITC Exports Refund Fortnight" conducted to liquidate the pendency of IGST Refund on export on account of various error codes. Attention of the Exporters, Customs Brokers and other stake holders is invited to various efforts being made by the central Board of Excise & Customs to liquidate pendency in IG
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and designation of the (Sh.) Email Id mobile No. 1. H.K. meshram, Assistant Commissioner cuspipavav@rediffmail.com 9913152508 2. Pravin Gawande, Superintendent 9925916316 3. Kamlesh Pandey, Inspector 8000994377 4. Arvind Kumar Singh, NIC Engineer 9712017557 Special Refund Cell – 2: Sr. No. Name and designation of the (Sh.) Email Id mobile No. 1. H.C. Verma, Deputy Commissioner cuspipavav@rediffmail.com 9723184523 2. Johny Fernandis, Superintendent 9978200010 3. Devendra Singh, Inspector 8000708275 4. Arvind Kumar Singh, NIC Engineer 9712017557 4. In case of any difficulties faced at Special Refund Cells during this special Drive, the exporters / stake holders may contact the below mentioned Nodal Officer: Name and designation of the Nodal O
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Formation of IGST Refund Special Refund Cell – Customs – PUBLIC NOTICE NO.13/2018 – Dated:- 15-3-2018 Circular – Trade Notice – Public Notice – Instructions – Office orders
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Customs – 14/2018 – Dated:- 15-3-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009 F.No.S32/08/2018DBK.Cus Date: 15.03.2018 Public Notice 14/2018 Subject: Reg. Attention is brought to the notice of the trade, exporters and all stake holders regarding special measures taken by Central Board of Excise 8v Customs on liquidation of pendency of IGST Refund Claims. It is seen that about 120 Crores of IGST Refunds of exports through Port of Cochin are pending for clearance. We have noticed that these are pending disbursal due to errors committed by exporters while filing shipping bill and GST returns. A detailed list of the error codes had alr
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Customs – 14/2018 – Dated:- 15-3-2018 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS CUSTOMS HOUSE, NAVARANGPURA, AHMEDABAD, 380009. F. No. Vill/48-21 /Cus/Sys/2017-18 Date: 15.03.2018 Public Notice No. 14/2018 SUB:-Liquidation of pendency of IGST Refund on export on account of various error codes Attention of the Exporters, Customs Brokers and other stake holders is invited to various efforts being made by the Central Board of Excise and Customs to liquidate Pendency in IGST refund claims. In continuation of the same, a Special Drive as "IGST/ITC Exports Refund Fortnight" is being conducted from 15th March to 29th March, 2018 at Customs Locations to liquidate the pendency of IGST Refund on export on account of various error c
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2018 (7) TMI 516 – CESTAT KOLKATA – TMI – CENVAT Credit – denial of credit based on third party records – principles of natural justice – Held that:- It appears that the Central Excise Officers had not examined the documents placed by the appellant. In such situation, the denial of credit on the basis of 3rd party report is not justified – appeal allowed – decided in favor of appellant. – Excise Appeal Nos.75064 to 75067/2018 – FO/75837-75840/2018 – Dated:- 15-3-2018 – SHRI P.K. CHOUDHARY, JUDICIAL MEMBER Sri B.N. Chattopadhyay, Consultant – FOR APPELLANT(S) Sri D. Haldar, A.C. (A.R.) – FOR THE RESPONDENT(S) ORDER Per P.K. CHOUDHARY Briefly stated the facts of the case are that the appellant company M/s. Solux Galfab Private Limited is eng
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Directors of the appellant company. 3. By the impugned Order, the Commissioner (Appeals) rejected the appeals filed by the appellants and upheld the Adjudication Order. Hence the appellants filed these appeals. 4. Heard both sides and perused the appeal records. 5. The Learned Counsel appearing on behalf of the appellants submitted that the appellant placed Orders to M/s. DSL for supply of the material. They paid the amount by cheque and received the goods in their factory duly recorded in the Cenvat Account. It is also submitted that the goods were accompanied with Central Excise Invoice indicating Registration Certificate number of M/s. DSL. The Learned Counsel further submitted that it is evident from the records that the Inspector of t
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2018 (6) TMI 381 – CESTAT CHENNAI – TMI – Valuation – inclusion of reimbursable expenses in assessable value – Held that:- The issue stands settled by the judgment of the Hon'ble Supreme Court in the case of Union of India Vs. Intercontinental Consultants and Technocrats Pvt. Ltd. [2018 (3) TMI 357 – SUPREME COURT OF INDIA], where it was held that only with effect from May 14, 2015, by virtue of provisions of Section 67 itself, such reimbursable expenditure or cost would also form part of valuation of taxable services for charging service tax – demand cannot sustain – appeal dismissed – decided against Revenue. – ST/41149/2014-DB, ST/41202/2013-DB, ST/42002/2015-DB, ST/248/2010-DB – Final Order No. 40801-40804/2018 – Dated:- 15-3-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Shri S. Govindarajan, AC (AR) for the Appellant Shri Akhil Suresh, Advocate for the 1st Respondent Smt. L. Maithili, Advocate for the 2nd to 4th Respondents ORDER The
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e findings in the impugned order. 4. Heard both sides. 5. The only issue that arises for consideration is whether the reimbursable expenses are includible in the total taxable value of services. The issue stands settled by the judgment of the Honble Supreme Court in the decision cited supra. The relevant portion is reproduced as under:- 29) In the present case, the aforesaid view gets strengthened from the manner in which the Legislature itself acted. Realising that Section 67, dealing with valuation of taxable services, does not include reimbursable expenses for providing such service, the Legislature amended by Finance Act , 2015 with effect from May 14,2015, whereby Clause (a) which deals with consideration is suitably amended to include reimbursable expenditure or cost incurred by the service provider and charged, in the course of providing or agreeing to provide a taxable service. Thus, only with effect from May 14,2015, by virtue of provisions of Section 67 itself, such reimbur
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a judgment of a court of law. There is a technique required to draft a legislation as well as to understand a legislation. Former technique is known as legislative drafting and latter one is to statutes . Vis-vis ordinary prose, a legislation differs in its provenance, layout and features as also in the implication as to its meaning that arise by presumptions as to the intent of the maker thereof. 28. Of the various rules guiding how a legislation has to be interpreted, one established rule is that unless a contrary intention appears, a legislation is presumed not to be intended to have a retrospective operation. The idea behind the rule is that a current law should govern current activities. Law passed today cannot apply to the events of the past. If we do something today, we do it keeping in view the law of today and in force and not tomorrow s backward adjustment of it. Our belief in the nature of the law is founded on the bedrock that every human being is entitled to arrange his af
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2018 (6) TMI 380 – CESTAT CHENNAI – TMI – Refund of unutilized CENVAT credit – Refund of unutilized cenvat credit – case of appellant is that they will be entitled to the CENVAT credit already availed under Rule 2 (l) of the CCR 204. Accordingly, the refund u/r 5 is to be paid to the appellant – Held that:- As pointed out by the appellant, the issues pertaining to the period prior to January 2012 stands already disposed of by the Commissioner (Appeals) in his earlier order. Since the finding in the present order appears to have been passed without noticing such fact, we have no hesitation in holding that this part of the order of the Commissioner (Appeals) order is null and void since the same had already been decided by his earlier order.
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Refund claim – various input services – Air Travel Agent – Business Auxiliary Service – Courier Agency – Custom House Agent – Event Management Service – Management, Maintenance and Repair service – Manpower Recruitment Service – Transportatio
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inal authority who will consider the same before passing order in the de novo proceeding for the period Jan-March 2012.
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Appeal disposed off. – ST/41049/2016 to ST/41069/2016 – FINAL ORDER No. 40837-40857/2018 – Dated:- 15-3-2018 – Ms. Sulekha Beevi C.S. Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Shri Rabeen Jayaram, Advocate For the Appellant Shri K. Veerabhadra Reddy, JC (AR) For the Respondent ORDER The MAs filed by Revenue for change of cause title are allowed. 2. The present set of appeals have been filed against the impugned Order-in-Appeal Nos.103 to 123/2016 (STA-I) dt. 22.2.2016 passed by the Commissioner of Service Tax (Appeals-I) Chennai. In the said OIA, the Commissioner (Appeals) has disposed of a batch of 21 appeals filed before him against various orders-in-original covering the period September 2009 to March 2012. 3. The dispute in all these cases is refund of unutilized cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004. The appellant h
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18. He submitted that the order passed by the Commissioner (Appeals) pertaining to the period prior to January 2012 covered in the present impugned order is infructuous and the order passed should be considered as null and void. 4.2 With reference to Appeal No.ST/41065/2016, covering the period January 2012 to March 2012, the counsel submitted that the appellant will be entitled to the cenvat credit already availed under Rule 2 (l) of the CCR 204. Accordingly, the refund under Rule 5 is to be paid to the appellant. However, he fairly concedes that the FIRCs for an amount of ₹ 49,54,919/- was not produced before the lower authorities at the time of consideration of the refund claims. He further submits that such FIRCs have since been received and appellant is in a position to produce the same for verification, if an opportunity is given. 4.3 Ld.counsel also submitted that authorities below have wrongly calculated the refund claim by deducting the credit utilized from the total cre
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s filed before him. After perusal of records, we find that, as pointed out by the appellant, the issues pertaining to the period prior to January 2012 stands already disposed of by the Commissioner (Appeals) in his earlier order. Since the finding in the present order appears to have been passed without noticing such fact, we have no hesitation in holding that this part of the order of the Commissioner (Appeals) order is null and void since the same had already been decided by his earlier order. To this extent, we dispose of Appeals ST/41049-41069/2016 (other than ST/41065/2016) as infructuous. 8. Next, we turn to the disputes for the period January 2012 to March 2012. The appellant has availed cenvat credit in respect of various services namely Air Travel Agent, Business Auxiliary Service, Courier Agency, Custom House Agent, Event Management Service, Management, Maintenance and Repair service, Manpower Recruitment Service and Transportation of Goods by road. It is claimed that all suc
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can be produced for verification. In view of the above submissions, we are of the view that a further opportunity is required to be given to the appellant for submission of such FIRCs for verification before the original authority who will consider the same before passing order in the de novo proceeding for the period Jan-March 2012. 10. From a perusal of the earlier OIA No.89 to 110/2014 (M-ST) dt. 14.03.2014, it is seen that the issue whether the credit utilized can be deducted from the total credit availed by the appellant for applying the formula has been held in favour of the assessee. Following the same, we set aside the method of arriving at the refund claim by the authorities below in the present order. 11. In the result, the impugned orders in respect of Appeal Nos. ST/41049-41064 and 41066 to 41069/2016 are set aside as null and void and appeals are disposed of accordingly. Appeal No.ST/41065/2016 is allowed partly in the above terms with consequential relief, if any, on abo
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2018 (5) TMI 1425 – GUJARAT HIGH COURT – 2018 (15) G. S. T. L. 708 (Guj.) – Simultaneous penalty u/s 76 and 78 – Whether simultaneous penalties under sections 76 and 78 of the Finance Act, 1994 could have been imposed? – Held that: – issue is already covered by judgment of Division Bench of this Court in case of Raval Trading Company v. Commissioner of Service Tax [2016 (2) TMI 172 – GUJARAT HIGH COURT], where it was held that Section 76 of the Finance Act, 1994, would cover only the cases of nonpayment of service tax which are not related to fraud, collusion, willful misstatement, suppression of facts or contravention of any of the provisions of the said Chapter or the rules made thereunder with the intent to evade payment of service tax since legislature had already provided for penalty in Section 78 in such situations. Thus further proviso to Section 78 made it explicit which was till then implicit – simultaneous penalty under section 76 and 78 of the Finance Act, 1994 cannot be im
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wing observations were made : 9. It can thus be seen that at the relevant time Section 78 of the Finance Act, 1994, provided for penalty in cases of tax not being levied or paid, or shortlevied or shortpaid or erroneously refunded, by reason of fraud or collusion or willful misstatement etc., whereas Section 76 covered the cases of nonpayment of tax on any ground whatsoever. The penalty that authority could impose under Section 78 is hundred per cent of the amount of the service tax evaded. On the other hand, the penalty under Section 76 which could be imposed is at the fixed amount per day for the entire duration of the failure to deposit the tax which, in any case, would not exceed fifty percent of the service tax payable. 10. The tenor, background and the purpose for which the penalty could be imposed under Section 78 of the Finance Act, 1994, is entirely different than in case of Section 76 of the Finance Act, 1994. However, the language of Section 76 did not specifically exclude t
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ry amendment and not creating a liability for the first time. Even without the aid to this further proviso to Section 78, one entire plausible view was that the situation envisaged under Section 76 of the Finance Act, 1994, would exclude those cases covered under Section 78 of the Finance Act, 1994. In other words, Section 76 of the Finance Act, 1994, would cover only the cases of nonpayment of service tax which are not related to fraud, collusion, willful misstatement, suppression of facts or contravention of any of the provisions of the said Chapter or the rules made thereunder with the intent to evade payment of service tax since legislature had already provided for penalty in Section 78 in such situations. Thus further proviso to Section 78 made it explicit which was till then implicit. The Court noticed that similar view was expressed by Punjab and Haryana High Court in case of Commissioner of Central Excise Vs. First Flight Courier Limited reported in 2011(22) S.T.R. 622 (P&H
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2018 (4) TMI 580 – KERALA HIGH COURT – TMI – Release of detained goods – Section 129 of the Central Goods and Services Tax Act – Held that: – identical matter has been disposed of by a Division Bench of this Court in The Commercial Tax Officer And The Intelligence Inspector Versus Madhu. M.B. [2017 (9) TMI 1044 – KERALA HIGH COURT], directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 – the competent authority is directed to complete the adjudication provided for u/s 129 of the statutes – petition disposed off. – WP(C).No. 8823 of 2018 Dated:- 15-3-2018 – P. B. Suresh Kumar, J. For the P
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GST – States – No. F.IV/Misc/HR/GST/27/2015-16/Partfile/2777-2784 – Dated:- 15-3-2018 – GOVERNMENT OF NCT OF DELHI DEPARTMENT OF TRADE & TAXES (HUMAN RESOURCE BRANCH) VYAPAR BHAWAN. IP ESTATE NEW DELHI No. F.IV/Misc/HR/GST/27/2015-16/Partfile/2777-2784 Dated: 15/03/2018 Authorization of officers under Section 70 of DGST Act, 2017 In exercise of the powers conferred upon me by clause (91) of Section 2 of the Delhi Goods & Services Tax Act, 2017 (hereinafter referred to as the Act) and su
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2018 (4) TMI 203 – KERALA HIGH COURT – TMI – 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 – Held that: – first respondent directed to take a decision on Ext.P1 application preferred by the petitioner for advance ruling, after affording the petitioner an opportunity of hearing – petition disposed off. – W. P. (C) No. 8886 of 2018 Dated:- 15-3-2018 – MR. P. B. SURESH KUMAR, J. For The Petitioner : Smt.
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GST – States – 04-N/2017 – Dated:- 15-3-2018 – FINANCE SECRETARIAT NOTIFICATION (4-N/2017) No. FD 47 CSL 2017, Bengaluru, Dated: 15.03.2018 In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) and on the recommendation of GST Council the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:- RULES 1. Title and commencement.- (1) These rules may be called the Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force from such date as the Government of Karnataka may, by notification in the Official Gazette, appoint. 2. Substitution of rule 138.- For rule 138 of the Karnataka Goods and Services Tax Rules, 2017 (herein after referred to as the said rules), the following shall be substituted, namely:- 138. Information to be furnished prior to commencement of m
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or 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 worker, if registered, irrespective of the value of the consignment: Provided also that, where handicraft goods are transported from one State or Union territory to another State or Union territory by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation 1.-For the purposes of this rule, the expression handicraft goods has the meaning as assigned to it i
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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 the goods are transported by railways, the railways shall not deliver the goods unless the e-way bill required under these rules is produced at the time of delivery. (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 o
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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 on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. (5) Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common po
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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 may be 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 thousand rupees, the transporter, except in case of transportation of goods by railways, air and vessel, shall, in respect of inter-State supply, generate the e-way bill in FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods: Provided that, where the goods to be transported ar
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rule 138B: Provided further that, the unique number generated under sub-rule (1), shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:- Sl. No. Distance Validity period (1) (2) (3) 1. Upto 100 km. One day in cases other than Over Dimensional Cargo 2. For every 100 km. or part thereof thereafter One additional day other than one Dimensional Cargo 3. Upto 20 km One day in case of Over Dimensional Cargo 4. For every 20 km. or part thereof thereafter One additional day in case of Over Dimensional Cargo: Provided that, the Commissioner may, on the recommendations of the Council, by notification, extend the validity period of an e-way bill for certain categories of goods
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. (11) The details of e-way bill generated under this rule shall be made available to the,- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case may be, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Where the person to whom the information specified in sub-rule (11), has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, or the time of delivery of goods whichever is earlier, it shall be deemed that he has accepted the said details. (13) The e-way bill generated under this rule or under rule 138 of the Central Goods and Services Tax Rules or Goo
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he Karnataka Gazette, Extraordinary, Part-IVA, number 592, dated the 29th June, 2017 as amended from time to time; (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; (g) where the supply of goods being transported are 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 container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or (ii) under customs supervision or under customs seal. (i) Where the goods being transported are transit cargo from or to Nepal or Bhutan. (j) Where the goods being transported are exempt from tax under notification (7/2017) No. FD 48 CSL 2017, dated 29th June 2017 published in the Karnataka
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ent 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)] Sl.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) ; 3. Substitution of rule 138A.- For rule 138A of the said rules, the following shall be substituted, namely:- 138A. Documents and devices to be carried by a person-in-charge of a conveyance.- (1) The person in charge of a conveyance shall carry,- (a) the invoice or bill of supply or delivery challan, as the c
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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, namely:- (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." 4. Substitution of rule 138B.- For rule 138B, the following shall be substituted, namely:- "138B. Verification of documents and conveyances.- (1) The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill in physical or electronic form for all inter-State and int
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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, 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". 6. Substitution of rule 138D.- For rule 138D of the said rules, the following shall be substituted, namely:- "138D. Facility for uploading information regarding detention of vehicle.-Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal." 7. Substituti
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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 10 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 of E-Way Bills E-Way Bi
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dress 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 Sr.No. Description of Goods HSN Qty. Unit Price (per unit) Total value Discount, if any Taxable value Central tax State or UT 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 ; 8. Amendment of FORM GST RFD-01.- In FORM GST RFD-01 of the said rules, under serial number 9, for the "DECLARATION[second proviso to section 54(3)]" and entries relating thereto, the following shall be substituted with effect from the date of publication of this notifi
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2018 (3) TMI 1451 – MADRAS HIGH COURT – 2018 (11) G. S. T. L. 337 (Mad.) , [2018] 2 GSTL 81 (Mad) – Levy of GST – Petrol and Diesel – case of petitioner is that the petroleum and diesel should be brought forthwith within the ambit of Goods and Service Tax, so that the selling price would drastically reduce and as a consequence, the prices of the Goods and essential commodities would come down, which would ultimately benefit to the common people, especially poor and down trodden.
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Whether this Court in exercise of its Jurisdiction under Article 226 of the Constitution of India can issue any positive direction to the Goods and Central Services Tax council to bring petrol and diesel prices within the ambit of Goods and Service Tax?
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Held that: – In the considered opinion of this Court, it cannot issue any direction for the reason that it is for the Goods and Service Tax council to take a call in that aspect and Section 9(2) of the 'Act' also deals with the Central Tax on the su
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the respondents to consider the prayer sought for by the petitioner.
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Petition dismissed – decided against petitioner. – W. P. (MD) No. 5484 of 2018 Dated:- 15-3-2018 – MR. M. SATHYANARAYANAN AND MRS. R. HEMALATHA, JJ. For The Petitioner : Mr. K. K. Ramesh For The Respondent : V. Kathirvelu and V. Jeya Kumar ORDER (Order of the Court was made by M. SATHYANARAYANAN,J. ) The present Writ Petition is filed as a 'Public Interest Litigation' by the petitioner/party-in-person, stating among other things, that Goods and Service Tax is based on two parliamentary Acts, namely the Integrated Goods and Services Tax Act and the Central Goods and Service Tax Act, for the covered object of One Nation One Tax and the said Act came to be passed during April, 2017. 2. The grievance now expressed by the petitioner is that though the main aim of Goods and Service Tax Act, is One Nation One Tax , the petrol and diesel having not been brought under the purview/control under the Goods and Ser
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d acknowledgment, no response is forthcoming and therefore, he is constrained to approach this Court by filing this Writ Petition. 4. Mr. V. Kathirvelu, learned Assistant Solicitor General of India, assisted by Mr. J. Jeyakumar, learned Central Government Standing Counsel, accepts notice on behalf of the respondents 1 to 5 and seeks time to get instructions as to the steps taken to bring the petroleum products within the ambit of Goods and Service Tax. 5. This Court has carefully considered the rival submissions and perused the materials placed on record. 6. The Central Goods and Service Tax Act, 2017 (Central Act 12 of 2017) (hereinafter referred to as 'the Act'), came to be passed to make a provision for levy and collection of Tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto . 7. Section 2(36) of the 'the Act' defines Council', which means the Goods and Services Tax Council e
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the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. (4) The central tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. (5) The Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services
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sary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the lax leviable thereon with effect from such date as may be specified in such notification. (2) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order in each case, under circumstances of an exceptional nature to be stated in such order, exempt from payment of tax any goods or services or both on which tax is leviable. (3) The Government may, if it considers necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-Section (1) or order issued under sub-Section (2), insert an explanation in such notification or order, as the case may be, by notif
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, which would ultimately benefit to the common people, especially poor and down trodden. No doubt, in the event of prices of essential commodities being brought down through a permanent mode, common man would definitely be benefited. 11. The primordial question that remains for consideration in this petition is whether this Court in exercise of its Jurisdiction under Article 226 of the Constitution of India can issue any positive direction to the Goods and Central Services Tax council to bring petrol and diesel prices within the ambit of Goods and Service Tax?. 12. In the considered opinion of this Court, it cannot issue any direction for the reason that it is for the Goods and Service Tax council to take a call in that aspect and Section 9(2) of the 'Act' also deals with the Central Tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel. 13. The Goods and Service Tax council is having representati
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hich those decisions have been taken and the extent of the duty to act fairly will vary from case to case (Akhtar Hasan Khan and others Vs. Federation of Pakistan and others reported in 2012 (5) SCC (FJ) 12. 16. The policy decision can be interfered with only it is found to be arbitrary or based on an irrelevant consideration or malafide or against any statutory provisions (Centre for Public Interest Litigation Vs. Union of India and others reported in 2016 (6) SCC 408). 17. In the considered opinion of this Court, in the light of the legal principles initiated by the Honourable Supreme Court of India in the above cited decisions coupled with the fact that it is for the Central Government to act on the recommendations of the Goods and Service Tax council as to bring the petroleum and diesel prices within the ambit of the Goods and Service Tax, this Court is not in a position to issue any positive direction to the respondents to consider the prayer sought for by the petitioner. 18. In t
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