Goods and Services Tax

Goods and Services Tax – Processing of refund applications for UIN entities – CGST – Circulars / Ordes – TMI Updates – Highlights

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Goods and Services Tax – Started By: – ROHIT GOEL – Dated:- 13-3-2018 Last Replied Date:- 1-8-2018 – Dear Team,There is a confusion and difference of opinion regarding allowability of ITC on purchase of lift… The usage of lift will be in factory only for movement of goods and not staff…Is there any difference in opinion if the use of lift is for staff members and not goods… – Reply By MUKUND THAKKAR – The Reply = if are you using the lift for staff members it is covered under the plant facility and lift installation is also covered under WCT. that's why it is not Eligible for ITC.if you are using the for the movement of Raw material than ITC is eligible. other expert view awaited.. – Reply By KASTURI SETHI – The Reply = The good, Lift falls under HSN 8428 1011/8428 1019. ITC is admissible. Not hit by Section 17(5) of CGST Act, 2017, in view of the usage. – Reply By Rajagopalan Ranganathan – The Reply = Sir,In my opinion, if the lift is part and parcel of an establishment whi

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gible for lift. – Reply By SHOBHIT BANSAL – The Reply = Sir, I also agree with the opinion in regards to allowability of ITC on purchase of lift installed in business premises irrespective of the use for staff or goods. ITC allowable. I have another issue in regards to alowability of ITC where output service is Renting of an Immovable property. Here the registered taxable person installed lift in building given on rent. There is a confusion in regards to ITC of LIFT when renting of immovable property is taxable services. Is it covered by clause 'c' of section 17(5) of the CGST Act? Pls clarify – Reply By KASTURI SETHI – The Reply = It is not covered under Section 17(5)(c) of CGST Act. This sub-clause is meant for Works Contract Service and not for Renting of Immovable Property . Hence not relevant. However, your question is worth further examination. – Reply By KASTURI SETHI – The Reply = Lift/escalator is a machine and it falls under HSN 8428 40 00. As a machine and especially

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– Reply By Sushil Baheti – The Reply = Hii wanted to know what is the GST % for lift being used at bunglow / personal premises. Also if individual does not have place to take credit then in that case is the GST exempted? – Reply By rahul jain – The Reply = Sir, I think ITC on the lift is not available. The reference is : No doubt Lift is qualifying as a machine under the HSN list. But what the plain reading of the sec. 17(5) (d) clearly suggests is that any goods or services used for construction of an immovable property, the credit of the same will be blocked. The exception is for Plant & machinery. I interpret the section as if we use any goods for construction of Plant & machinery which is separate that of the other immovable property, then we can claim the credit on the same plus its structural support. If we use lift in the construction of the immovable property such as building etc, the credit seems to be blocked. – Reply By Sushil Baheti – The Reply = Okbut what will be

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GST – States – Online submission of Letter of Undertaking by the taxable person who makes zero-rated supply of goods or services or both without payment of Integrated Tax under IGST Act. – TMI Updates – Highlights

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GST CUSTOMS RELATED WORK- Change in jurisdictional authority to handle work relating to Customs Acceptance of B-17 Bond/ EOUs, Duty free import at concessional rate, etc-Customs Notification No.03/2018-Customs (N.T.) dated 10.01.2018 – Formalization functioning of Export Promotion Division (EPD) – Customs – 18/2018 – Dated:- 13-3-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI – IV RAJAJI SALAI, CUSTOM, HOUSE, CHENNAI – 600001 TELEPHONE : 2525 4551 – FAX : 044-25221861 www.chennaicustoms.gov.in Emai1 : commr4-cuschn@nic.in (IS 15700:2005 (Sevottam) Certified) F.No.S.Misc.01/ 2018-EPD (CH- IV) Dated: 13.03.2018 PUBLIC NOTICE NO: 18/2018 Sub: GST CUSTOMS RELATED WORK- Change in jurisdictional authority to handle work relating to Customs Acceptance of B-17 Bond/ EOUs, Duty free import at concessional rate, etc-Customs Notification No.03/2018-Customs (N.T.) dated 10.01.2018 – Formalization functioning of Export Promotion

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on Territory of Puducherry, which.were hitherto handled, by the Central Excise Officers. 3. In view of the subsequent clarifications, of the Special Secretary & Member (Export Promotion), CBEC, New Delhi conveyed vide letter D.O.F. No. 450/ 17 / 2017 -Cus. IV dated 06.02.2018 the acceptance of LUT have to be attended by the concerned officers of Central Excise / GST Divisions. 4. Revised and non-exhaustive list of Work to be attended by the Export Promotion Division (EPD) related to EOUs, SEZs/STPs/EHTPs etc., and certain other assignments relating to Export promotion pertaining to the Chennai Customs Zone are furnished hereunder for the information of all concerned: a) Customs functions hitherto performed by erstwhile Central Excise/GST formations pertaining to EOU/SEZ/EHTP/STPI which are within the territorial jurisdiction of Chennai Customs Zone., b) Factory stuffing of containers for export of LCL cargo, c) Duty free import by EOU/EHTP/STP units, issuance of re-warehousing cert

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PCG) scheme; g) Recovery of dues under section 142 of the Customs Act, 1962 h) Adjudication of offences and demand of Customs duty in respect of SEZs by the Central Excise Officers having jurisdiction over the SEZ. i) Any other functions relating to Export Promotions hitherto performed by the Central Excise /GST Authorities within the territorial jurisdiction of Chennai Customs Zone 6. This Public Notice is being issued so as to inform the trade and field formations about the functioning of the EPD with the list of specific work to be handled by it and as to the statutory provisions governing the above. The respective circulars/instructions may please be referred to in the CBEC's website www.cbec.gov.in and www.chennaicustoms.gov.in for more information. 7. The Trade & Industry Associations/Chambers of Commerce are requested to bring the contents of this P. N to the notice of all their members. 8. Difficulties, if any faced in the functioning of the Export Promotion Division as

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2018 (6) TMI 115 – CESTAT MUMBAI – TMI – Penalty u/r 15(2) read with Section 11AC of the CEA 1944 – reversal of CENVAT Credit of various input services which were considered as ineligible to be availed – whether the first appellate authority was correct in setting aside the penalty imposed by the adjudicating authority on the respondent herein? – Held that:- It is undisputed that the respondent-assessee has paid all the demand with interest before the issuance of SCN on being pointed out by Revenue authorities. It is also undisputed that the records of the respondent-assessee’s were audited by the audit party regularly during the period in question – if the respondent-assessee discharged the demands as pointed out by the authorities during verification of the records with interest, provisions of section 11A(2B) would get attracted and SCN should not have been issued to respondent-assessee.
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The first appellate authority was correct in setting aside the penalty imposed and the im

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During the course of proceeding, the respondent herein reversed the entire CENVAT Credit on such services along with interest. Adjudicating authority in the adjudication confirmed the demand raised with interest, appropriated the amount and also imposed penalties by invoking provision of Rule 15(2) read with Section 11AC of the Central Excise Act, 1944, as applicable during the relevant period. On an appeal filed by the respondent, the first appellate authority upheld the confirmation of demand along with interest and set aside the penalties imposed. For setting aside the penalties, the first appellate authority has recorded that there is intention to evade duty, as the records of the respondent were audited by the audit party during the relevant period in question i.e. March, 2012 to December, 2012. 5. Learned D.R. would draw my attention to the facts of the case. He would submit that the demands have been raised on the assessee-respondent by invoking extended period which would mean

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s were audited by the audit party regularly during the period in question. 6.1 In my considered view, if the respondent-assessee discharged the demands as pointed out by the authorities during verification of the records with interest, provisions of section 11A(2B) would get attracted and show-cause notice should not have been issued to respondent-assessee. This provision of law was not considered by the adjudicating authority while imposing equal amount of penalty but first appellate authority correctly appreciated the law and set aside the penalty. 6.2 As regards the point raised by learned D.R., I find that the first appellate authority was correct in coming to a conclusion that the records of the respondent-assessee being audited by the authority during the period in question, there cannot be any allegation of suppression of the fact with intention to evade, evenon the discharge of duty liability along with interest. If respondent-assessee would have contested the demand on limita

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GST – States – No. F.IV/Misc/HR/GST/27/2015-16/Partfile/2661-2668 – Dated:- 13-3-2018 – 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/2661-2668 Dated: 13/03/2018 Authorization of officers under Section 67(11) 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) an

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2018 (3) TMI 1055 – RAJASTHAN HIGH COURT – 2018 (361) E.L.T. 37 (Raj.) – Clearance of MS Specials to the water supply projects – benefit of N/N. 47/2002-CE dated 06.09.2002 & N/N. 6/2006-CE dated 01.03.2006 – Whether the ld. CESTAT was right in law in setting aside the demand determined on the basis of non-fulfillment of the conditions of exemption Notification No.47/2002-CE dated 06.09.2002 & Notification No.6/2006-CE dated 01.03.2006 for the clearance of finished goods i.e. MS Specials to the water supply projects without payment of Central Excise Duty? – sub section (3) & (5) respectively of Section 35G of the Central Excise Act, 1944.
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Held that: – the Tribunal has rightly observed that t is not the case of the Department that MS Special were supplied somewhere other than projects in hand. The MS Special are connected with the water pipes before they are used, sometimes as a bend to divert the flow. When the MS Specials were used in the project pertaining to the water supply

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ld. CESTAT was right in law in setting aside the demand determined on the basis of non-fulfillment of the conditions of exemption Notification No.47/2002-CE dated 06.09.2002 & Notification No.6/2006-CE dated 01.03.2006 for the clearance of finished goods i.e. MS Specials to the water supply projects without payment of Central Excise Duty? (ii) Any other question of law as the Hon ble High Court may formulate and decide the same in terms of sub section (3) & (5) respectively of Section 35G of the Central Excise Act, 1944. 3. He has taken us through the contentions raised in the appeal memo which are reproduced as under: S.No. Chapter or heading or subheading or tariff item of the First Schedule Description of excisable goods Rate Condition No. 1 2 3 4 5 7 84 or any other Chapter The Following goods, namely:- (1) All items of machinery, including instruments, apparatus and appliances, auxiliary equipment and their components/parts required for setting up of water treatment plant

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No. 47A of Notification No.47/2002-CE dated 06.09.2002 is extracted hereunder under:- 47A. If, a certificate issued by the Collector/District Magistrate/Deputy Commissioner of the District in which the plant is located, is produced to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that such goods are cleared for the intended use specified in column(3) of the Table. 4. He further contended that in view of Chapter 73 article of iron or steel where the assessee has claimed as under:- Tariff Item Description of goods Unit Rate of duty 1 2 3 4 7303 Tubes, Pipes and Hollow Profiles, or Cast Iron. 7303 00 Tubes, Pipes and Hollow profiles, of cast iron: 7303 00 10 Rain water pipe Kg. 12.5% 7303 00 20 Soil pipe Kg. 12.5% 7303 00 30 Spun pipe Kg. 12.5% 7303 00 90 Other Kg. 12.5% 5. Further, according to the Department the entry is as under:- Tariff Item Description of goods Unit Rate of duty 1 2 3

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entral Excise Tariff Act, 1985 (in short 'the Tariff Act'). The proviso makes it clear that where goods are chargeable to nil rate of duty or where the exemption from the whole of the duty of excise leviable is granted on any of the six categories enumerated, the manufacturer is required to make a declaration and give an undertaking, as specified in the Form annexed while claiming exemption for the first time under this Notification and thereafter before the 15th day of April of each financial year. As found by the forums below, including CEGAT, factually, the declaration and the undertaking were not submitted by the appellants. This is not an empty formality. It is the foundation for availing the benefits under the Notification. It cannot be said that they are mere procedural requirements, with no consequences attached for non-observance. The consequences are denial of benefits under the Notification. For availing benefits under an exemption Notification, the conditions have t

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name of product I.e MS Specials. On going through the said notification, it is observed that the said notification provides full exemption to the Pipes covered in any of the chapter needed for delivery of water from its source to the plant and from there to the storage facility subject to the condition No.4 that a certificate issued by the Collector/District Magistrate/Deputy Commissioner of the District in which the plant is located is produced to the Dy./Assistant Commissioner of Central Excise, having jurisdiction over the factory of the effect atha such goods are cleared for the intended use as specified in the Notification. In this case the adjudicating authority has observed that the appellants have cleared MS Specials without payment of duty and no certificate to the effect that such goods were cleared for the intended use as specified in the Notification have been submitted. Under the impugned order the adjudicating authority has observed as under: I, on perusal of the certifi

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see which were recorded on the spot wherein he had interalia stated that PSCC Pipes and MS Pipe are for different use and used in different zones of pressure and site condition and MS Specials are used for changing the alignment using for Tee, Bends and are short in length used for ling and jointing of Pipes in required alignment. However, he submitted the details of clearance of MS Specials during April 2006 to March 2008 ut could not give a proper reply for the said clearances of MS Specials without payment of duty and without having proper exemption certificate in this respect. I also find that the statement of Shri Anil Kedia, Accounts Officer, authorized by the director of the company is also co-related in this respect who tendered the statement that they were simultaneously clearing PSCC Pipes, BWSC Pipes, MS Pipes and MS Specials under various certificates issued by the Collector under exemption Notification No.47/2002-CE dated 06.09.2002 and 06/2006-CE dated 01.03.2006 substant

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ry to the facts mentioned in the impugned order except that MS Pipes and MS Specials are one and same things. Therefore, there is no point to interfere in the impugned order. Moreover, the appellants during the course of personal hearing stated that the certificates in respect of clearances of MS Specials shall be provided within one month but after expiry of more than 3 month, the same has not been submitted. Further, it is observed from the statement of Shri Ramesh Chandra Sahu, Authorized Signatory of the assessee wherein he stated that PSCC Pipes and MS Pipe are for different use and used in different zones of pressure and site condition and MS Specials are used for changing the alignment using for Tee, Bends and are short in length used for lying and jointing of Pipes in required alignment. Further, the Pipes are cleared in running length whereas the MS Specials were cleared in Nos. and Kgs which clearly indicated that both the products are different and their uses are also differ

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t Collector s Certificate would also cover MS Special. On going through the record, we find that out of the 8 certificates in 4 certificates MS Special has been mentioned. The Department has already granted exemption. When the exemption has been granted in 4 certificates it can be granted in the remaining 4 certificates also. It is not the case of the Department that MS Special were supplied somewhere other than projects in hand. The MS Special are connected with the water pipes before they are used, sometimes as a bend to divert the flow. When the MS Specials were used in the project pertaining to the water supply then the same is allowable as Department has already allowed in 4 certificates. Hence, for technical mistake on the part of the appellant, we cannot deny the substantial justice. 10. In our considered opinion, the production is the same, manufacturing and the process is the same and excise duty is liable on the manufacturing, merely because in the certificate there is no men

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M/s. Yogesh Trading Company Versus The Assistant Commissioner, State Goods & Service Tax Department, Kasaragod, State of Kerala, Thiruvananthapuram, The Kerala Agricultural Income Tax And Sales Tax Appellate Tribunal And The Intelligence Officer (IB) -II, Thiruvananthapuram – 2018 (3) TMI 978 – KERALA HIGH COURT – 2018 (361) E.L.T. 977 (Ker.) – Validity of assessment order – smuggling – the challenge against Exts.P1 and P2 notices is on the ground that the same are issued without complying with the directions issued by the Appellate Tribunal in Ext.P3 order and this Court in Ext.P8 judgment.
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Held that: – Since it was contended by the petitioner in the appeals and second appeals preferred against the assessment orders that proper enquiry was not conducted by the competent authority before making huge additions on that ground in their turnover, the Appellate Tribunal ordered the assessing authority to pass fresh orders after conducting an independent enquiry. It is seen that later

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e said statutes for the year 2002- 03 were initially completed by the competent authority treating the inter-state sales turnover of rubber sheets declared by the petitioner at their branch at Karike in the State of Karnataka as purchases effected in the State for levy of tax holding that the rubber sheets involved in the said transactions are those smuggled from the State. The petitioner though challenged the said assessment orders in appeal, the appellate authority affirmed the assessments. However, the Appellate Tribunal allowed the further appeals preferred by the petitioner challenging the orders of the appellate authority and remitted the matter for fresh consideration in terms of Ext.P3 order, after conducting an independent enquiry as regards the alleged smuggling. 2. Thereupon, when notice was issued to the petitioner for completing the assessments, the petitioner preferred Ext.P5 representation requesting the competent authority to provide them the report of the enquiry condu

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roposed to rely on for the purpose of completing the assessments will be served on the petitioner. 3. It is seen that notices were issued to the petitioner by the assessing authority on various occasions thereafter and all along the petitioner was contending that the directions issued by this Court in terms of Ext.P8 judgment have not been complied with by the assessing authority. Exts.P1 and P2 are the latest among the notices issued by the assessing authority for the said purpose and the said notices are under challenge in the writ petition. 4. Heard the learned counsel for the petitioner as also the learned Government Pleader. 5. In essence, the challenge against Exts.P1 and P2 notices is on the ground that the same are issued without complying with the directions issued by the Appellate Tribunal in Ext.P3 order and this Court in Ext.P8 judgment. As noted above, additions were made to the turnover of the petitioner on the ground that the interstate sales turnover disclosed by the pe

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llenge the assessment orders on that ground before the appellate authority. At every stage of the assessment process, the petitioner cannot approach this Court invoking Article 226 of the Constitution pointing out violations if any, in the directions, or infractions of the statutory provisions. If assessment orders are issued without compliance of the directions issued by the Tribunal in Ext.P3 order and this Court in Ext.P8 judgment, the same would be a ground available to the petitioner to challenge the assessment orders. It is relevant to note in this connection that the subject matter of this case pertains to the assessments of the petitioner for the year 2002-03. The materials on record indicate beyond doubt that the petitioner could successfully drag the assessment proceedings for about fifteen years by instituting one or other proceedings. This writ petition, according to me, is yet another attempt on the part of the petitioner to prolong the assessment proceedings. The writ pet

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2018 (3) TMI 764 – CESTAT NEW DELHI – TMI – CENVAT credit – inputs/capital goods – HR Steel Plates used for fabricating storage tanks – Held that: – No credit is availed on these storage tanks which are fabricated inside the premises of the appellant-assessee. Storage tanks are specifically mentioned in the definition for capital goods under Rule 2(a) of the CCR 2004 – Even otherwise, the storage tanks are essential capital goods which are used by the manufacturer of excisable goods. HR Steel Plates are basic raw material for fabricating such storage tanks – credit on HR Steel Plates allowed – appeal allowed – decided in favor of appellant. – Ex. Appeal No.50413 of 2016, Ex. Appeal No. 51921 of 2016 & E/Cross/51292 of 2016 – Final Order Nos. 50995 – 50996/2018 – Dated:- 13-3-2018 – Hon ble Mr. Justice (Dr.) Satish Chandra, President And Hon ble Mr. B. Ravichandran, Member (Technical) Sh. Akhil Gupta, Advocate for the assessee Sh. R. K. Mishra, AR for the Revenue ORDER Per: B. Ravicha

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s. The impugned order was passed on such direction. The Original Authority allowed cenvat credit of ₹ 24,07,30,656/- to the appellant-assessee. He denied the credit of ₹ 1,52,45,891/-. Aggrieved by this order, both appellant-assessee and Revenue are in appeal. 4. Elaborating the grounds of appeal ld. Counsel for the appellant-assessee submitted that the denial of credit on various items under the category of capital goods / inputs by the Original Authority is not legally sustainable. He submitted that as per the chart enclosed in their appeal memo the nature of each of the item have been explained in detail alongwith supporting case laws for the eligibility. Ld. Counsel submitted that they are not pressing their case with reference to pre-fabricating (porta cabin) involving a credit of ₹ 1,91,640/-. On all other items listed in the appeal memo they have contested the findings of the Original Authority. Ld. Counsel relied on various decided cases to support his content

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ies, coils and cables used to light up the plant area & nearby area within the refinery of the appellant. While the original Authority allowed credit on such fittings inside the factory premises. He disallowed the present credit on the ground that they are outside the manufacturing area. We note that such light fittings are admittedly used by the appellant-assessee inside their refinery premises only. It is not proper to distinguish such fittings used inside the factory and fittings used in the adjacent premises though within the manufacturing facility in the overall campus. We note that denial of credit on such bifurcation is not justified. The light fittings are used as equipments for proper lighting of the premises and have nexus to the manufacturing activity of the appellant. (ii) Regarding credit on Cable Trays disallowed by the original authority, we note that this cable trays are used as supporting structures for laying and holding the cables in the manufacturing facility. T

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on coal tar tape, bitumen, joists etc. were also disallowed only on the ground that they might have been used in for civil construction work. Ld. Counsel strongly pleaded that these are actually used for coating pipes and ducts connecting various capital machinery used in the manufacture of final product in the refinery. These are part and parcel of capital goods for proper functioning. We find no reason to deny the credit. (v). Substantial portion of credit availed was on duty paid Angles, Channels, TMT bars, Steel Structures, MS fittings etc. which were disallowed. The reason recorded was that these are not accessories and components of machine. We note that the Tribunal has consistently held in various cases that these items when they are used in the fabrication of structures which are in association with capital goods or accessories of capital goods should also be eligible for credit. These decisions also referred to the decision of Madras High Court in India Cement -2015 (321) EL

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Goods and Services Tax – 36/10/2018 – Dated:- 13-3-2018 – Circular No. 36/10/2018-GST F. No. 349/48/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 13th March, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) The Principal Chief Controller of Accounts, CBEC Madam / sir, Subject: Processing of refund applications for UIN entities The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has decided that the entities having Unique Identity Number (UIN) may be given centralized registration at the option of such entities. Further, it was also decided that the Central Government will be responsible for all administrative compliances in respect of such entities. 2. In order to clarify some of the issues and to ensure uniformity of implementation a

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clause (a) of sub-section (9) of section 25 of the CGST Act may submit an application electronically in FORM GST REG-13 on the common portal. Therefore, Specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries shall apply for grant of UIN electronically by filling FORM GST REG-13. iii. Due to delays in making available FORM GST REG-13 on the common portal, an alternative mechanism has been developed. Entities covered under clause (a) of sub-section (9) of Section 25 of the CGST Act may approach the Protocol Division, Ministry of External Affairs in this regard, who will facilitate grant of UINs in coordination with the Central Board of Excise and Customs (CBEC) and GSTN. iv. It is clarified that the facility of single UIN is optional and an entity may seek more than one UIN. 4. Filing of return by UIN agencies: i. The

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d in the said notification be duly checked while processing the refund claims. iii. The procedure for filing a refund application has been outlined under Rule 95 of the CGST Rules which provides for filing of refund on quarterly basis in FORM RFD-10 along with a statement of inward invoices in FORM GSTR-11. It is hereby clarified that FORM GSTR-11 along with FORM GST RFD-10 has to be filed separately for each of those quarters for which refund claim is being filed. iv. Agencies which have been allotted UINs may visit User Manual / FAQ section on the common portal (www.gst.gov.in) for step by step instructions on how to file FORM GSTR-11 and FORM RFD-10. v. It is hereby clarified that all the entities claiming refund shall submit the duly filled in print out of FORM RFD-10 to the jurisdictional Central Tax Commissionerate. All refund claims shall be processed and sanctioned by respective Central Tax offices. In order to facilitate processing of refund claims of UIN entities, a nodal off

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efunds are to be processed on merits irrespective of where and which type of tax is paid on inward supply of goods or services or both by such entities. ii. A monthly report as prescribed in Annexure B is required to be furnished to the Director General of Goods and Services Tax by the 30th of the succeeding month. iii. Field officers shall send a copy of the order passed for such refunds to their State counterparts for information purposes only. 7. It is requested that suitable trade notices may be issued to publicize the contents of this circular. 8. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow. -sd- (Upender Gupta) Commissioner (GST) Annexure A S.No. State/UT Nodal Commissionerate Contact Address of the Commissionerate Nodal Officer Phone number and E-mail id of Nodal Officer 1 Andhra Pradesh Guntur CGST GST Bhavan, Kannavarithota, Guntur- 522004 Mr. K. Mahipal Chandra, Assistant Commissi

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asaini.india@gmail.com 8 Chhattisgarh Raipur Division-II, CGST Bhawan Civil Lines, Raipur Mr. Sumit Kumar Agrawal, Assistant Commissioner 0771-2425636 sumitk.agrawal@gov.in 9 Dadra and Nagar Haveli Daman 2nd Floor, Hani's Landmark, Vapi- Daman Road, Chala , Vapi, Gujarat Mr. B.P. Singh, Additional Commissioner, Daman 0260-2460502, binay.singh@icegate.gov.in 10 Daman and Diu Daman 2nd Floor, Hani's Landmark, Vapi- Daman Road, Chala , Vapi, Gujarat Mr. B.P. Singh, Additional Commissioner, Daman 0260-2460502, binay.singh@icegate.gov.in 11 Goa Goa GST Bhavan, EDC Complex, Patto, Panaji-403001 Mr. S. K. Sinha, Additional Commissioner 0832-2437190, sanjay1.sinha@icegate.gov.in 12 Gujarat Gandhinagar O/o the Commissioner, CGST, Gandhinagar Custom House,Near All India Radio, Navrangpura, Ahmedabad-380009. Dr. Amit Singal, Joint Commissioner 079-27540424, singalamit@rediffmail.com 13 Haryana Gurugram Plot No. 36-37, Sector-32, Gurugram Mr. Raj Karan Aggarwal, Assistant Comissioner 0124-

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0484-2533169 ashwinjohngeorge@gmail.com 20 Madhya Pradesh Bhopal Division – I Bhopal, Jail Road Paryawas Bhawan, Bhopal Mr. Piyush Thorat, Assistant Commissioner 0755-2761620, piyushthorat19@gmail.com 21 Maharashtra Mumbai Central 4th Floor, GST Bhavan, 115, M.K.Road, Opp Churchgate Station, Mumbai-400020 Ms. Manpreet Arya, Additional Commissioner 022-26210384, manpreetarya@yahoo.co.in 22 Manipur Imphal CGST & CX Commissionerate, Imphal- 795001 Mr. R.K.Shurchandra Singh,Assistant Commissioner 0385-2460735, shurchandra.rk@gov.in 23 Meghalaya Shillong CGST &CX Commissionerate, Shillong-793001 Mr. Om Prakash Tiwary, Assistant Commissioner 0364-2506758, tiwary.op@gov.in 24 Mizoram Aizawl CGST & CX Commissionerate, Aizawl-796001 Mr. L.Ralte, Deputy Commissioner 0389-2346515 , lal.ralte@icegate.gov.in 25 Nagaland Dimapur CGST &CX Commissionerate, Dimapur-797112 Mr. Gopeswar Chandra Paul, Assistant Commissioner 0386-2351772, paul.gopeswar3@gmail.com 26 NCT of Delhi Delhi (Sou

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atma Gandhi Road, Nungambakkam, Chennai – 600034 Additional Commissioner 044-28331177, 044-28331188, commr-cexchn1@nic.in 33 Telangana Hyderabad O/o the Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, GST Bhawan, L B Stadium Road, Basheerbagh, Hyderabad – 500004. Mr. P. Anand Kumar, Additional Commissioner 040-23240725, ak.pulapaka@gov.in 34 Tripura Agartala CGST &CX Commissionerate, Agartala-799001 Mr. S.K.Mazumdar, Assistant Commissioner 0381-2304099 , sanjoymaz85@gmail.com 35 Uttar Pradesh Lucknow 7-A, Ashok Marg,Lucknow-226001 Mr. Avijit Pegu, Assistant Commissioner 0522-2233001, avijit.pegu@icegate.gov.in 36 Uttarakhand Dehradun Office of the Commissioner, Central Goods & Services Tax, E-Block, Nehru Colony, Dehradun Mr. Sanjay Kumar Shukla 0135-2668668, sanjay2.shukla@icegate.gov.in 37 West Bengal Kolkata (North) 180, Shanti Pally, Rajganda Main Road, Kolkata Mr. Shobhit Sinha, Assistant Commissioner 033-24416813, Shobhitsinha.jsr@gov.in Annexure B O

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Customs – Sub: Mandatory declaration of GSTIN, IEC and email address of importer in the Bills of Lading obtained by shipper: reg. – Trade Notice – TMI Updates – Highlights

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Goods and Services Tax – Started By: – nandankumar roy – Dated:- 12-3-2018 Last Replied Date:- 14-3-2018 – DEAR SIR,WE HAVE SUPPLIED MEDICINE RITES(CENTRAL GOVT LIFE SAVING DRUGS PROVIDER ENTITY) WHICH IS UNDER CENTRAL GOVT UNREGISTERED CLIENT IN THE MONTH OF AUG. PLACE OF PARTY ADDRESS BELONGS TO HARYANA .ACCORDINGLY WE HAVE RETURN FILED OF 3B AND GSTR1 IN B2CS SECTION AS STATE HARYANA BUT WHEN WE ARE DEMANDING PAYMENT THEY ASKING FOR ALL BILL TO BE CHANGE IN RITES DELHI ADRRESS ON SAME ALL INVOICES. PL TELL IF WE CHANGE ALL EARLIER HARYANA BILL IN NOW DELHI ADDRESS AND IF DO ANY PROBLEM ARISE TO US IN FUTURE . SUPPOSE WE PUT THESE MATTER TO GOVT GREVIENCE FOR THIS CHANGES OF STATE) PL PROVIDE SOLUTION TO GET THE PAYMENT FROM THEM WHICH I

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Goods and Services Tax – Started By: – SAFETAB LIFESCIENCE – Dated:- 12-3-2018 Last Replied Date:- 12-3-2018 – Dear Experts, We are giving post- sales Trade Discount to our customers. The GST rate is for our final products is 12% . The customer receiving Trade Discount is instructing us to put GST 18% on Discount value and we have given Credit Note with 18% GST several times. We have reduced the Trade Discount Credit Note value in Taxable Sale Value and reduced the 18% GST value from the GST payable in GSTR-3B. Please confirm the GST rate on Discount 18 % is correct or not. Our GST officials are telling it is wrong and we have to put GST only 12%. Please clarify with documentary evidences / notification / GO details like that since our cus

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ot mentioned on the face of the invoice can be reduced from the taxable value, if following conditions are satisfied: i) Discount is established in terms of an agreement before supply. In simple words, both supplier and recipient are aware and have agreed about the discount before the supply. ii) Discount is linked to a specific supply invoice. iii) ITC attributable to the discount is required to be reversed by the buyer or recipient of the supply. Satisfying the above conditions, if the Post Sales Trade discount can be linked to the specific supply invoice then the GST applicable on the Credit note raised would be @ 12% and not 18%. GSTR 1 should mention the credit note details Invoice-wise such that equivalent Input Tax credit is passed o

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met, namely – (a) discount is established in terms of a pre supply agreement between the supplier & the recipient and such discount is linked to relevant invoices and (b) input tax credit attributable to the discounts is reversed by the recipient. Further, Section 34 of the CGST Act, 2017 provides for issuance of credit notes for post supply discounts within a stipulated time. When such credit notes are issued, obviously it would call for reduction in output liability of the supplier. Hence, the taxes paid initially on the supply would be higher than what is actually payable. In such a scenario the excess tax paid by the supplier needs to be refunded. However, instead of refunding it outright, it is sought to be adjusted after verifyin

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Goods and Services Tax – GST – By: – Anuj Bansal – Dated:- 12-3-2018 Last Replied Date:- 28-5-2018 – An Input service distributor (ISD) is an office of supplier of goods or services which receives tax invoices for services and distributes the credit in such invoices to its branches having the same PAN in the manner prescribed under the law. However, in order to distribute credit, following conditions are required to be followed: The credit can be distributed to the recipients of credit against a document containing the details as may be prescribed. The amount of credit distributed shall not exceed the amount of credit available for distribution. The input tax credit available for distribution in a month shall be distributed in the same month. E.G. Input Tax Credit for the month of July shall be distributed in the same month i.e. in the month of July only. Procedure for distribution of credit: The procedure for distribution of credit is given in Section 20 read with Rule 39. As per the

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ced by the amount of any duty or tax levied. relevant period – means – If the recipients of credit have turnover in their states during the FY preceding to the current FY, the Preceding FY; or If some or all recipients do not have any turnover in their States in the FY preceding the year during which the credit is to be distributed, relevant period will be the last quarter for which details of such turnover of all the recipients are available, previous to the month during which credit is to be distributed. Therefore, if all the recipients have turnover in the previous year, then turnover for the previous year shall be considered for purpose of calculating the ratio. However, in a situation, if all the recipient were not having turnover in the previous year, then turnover of the last quarter (in which all recipients having turnover) preceding the month of return shall be considered for computing the ratio E.g. the return for Jan, 2018 is to be filed and all the recipients were neither h

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anner: Location of Branch (recipient of ITC) Manner of Distribution of Credit Same state as that of ISD The credit of IGST, CGST, SGST or UTGST shall be distributed as IGST, CGST, SGST or UTGST respectively. Different state as that of ISD The credit of IGST, CGST, SGST or UTGST shall be distributed as IGST. Input Service Distributor Invoice / Credit Note for the distribution of credit: The document prescribed for distribution of credit is Input Service Distributor Invoice . Moreover, the details required in the invoice are also prescribed in the same Rule. An Input Service Distributor Invoice / Credit Note shall be issued to the recipient for distributing the credit and same shall be reported in the ISD Return. Following are the details required to be mentioned on the invoice: Name, Address and GSTIN of the ISD. Consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolise

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to the output liability of recipient. Services taken under RCM The ISD is not permitted to make payment of tax under RCM. Therefore, in a situation where the ISD is taking services which are taxable under RCM, it is suggested that either take a normal registration and take services in such registration and pass on the credit to ISD by raising an invoice on ISD. The other option is that the company can take such services in other existing normal registration and pass it on to ISD. Thereafter, the ISD can distribute the credits to the concerned units. GST Retuns: An ISD is required to file monthly return in GSTR-6 within 13 days after the end of the month and will have to furnish information of all ISD invoices issued. The monthly return can be prepared after adding, correcting or deleting the details on the basis of details of credit available on the GST portal in GSTR – 6A. The details in the returns will be made available to the respective recipients in their GSTR 2A. The recipients

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re as follows: – Unit Turnover (Rs.) Total Turnover of three units = ₹ 10,00,00,000 Turnover of Delhi unit = ₹ 5,00,00,000 (50%) Turnover of Gurgaon unit = ₹ 3,00,00,000 (30%) Turnover of Mumbai unit = ₹ 2,00,00,000 (20%) Now credit shall be distributed as follows: (Figures in Rs.) Particulars Total Delhi Gurgaon Mumbai Turnover of units in PY 2016-17 10,00,00,000 5,00,00,000 3,00,00,000 2,00,00,000 GST paid on services used only for Delhi Unit. 5,00,000 5,00,000 IGST, CGST & SGST paid on services used in all units: Distribution on pro rata basis to all the units which are operational in the current year 20,00,000 10,00,000 6,00,000 4,00,000 Note: Credit distributed on pro rata basis on the basis of the turnover of all the units is as under: – (a) Unit Delhi: (5,00,00,000/10,00,00,000) *20,00,000 = ₹ 10,00,000 (b) Unit Gurgaon: (3,00,00,000/100000000) *20,00,000 = ₹ 6,00,000 (c) Unit Mumbai: (2,00,00,000/100000000) *20,00,000 = ₹ 4,00,000

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0,000 GST paid on services used only for Delhi Unit. 5,00,000 5,00,000 IGST, CGST & SGST paid on services used in all units: Distribution on pro rata basis to all the units which are operational in the current year 20,00,000 8,00,000 5,00,000 7,00,000 On the basis of above, it would have been observed that compliances under ISD requires great efforts like maintaining credits, mismatching of credits, distributing credit, issuing Input Services Distributor Invoices, etc. Moreover, the determination of ratios for distribution is also a cumbersome process. Though it s a legacy brought forward from erstwhile law but no attempt has been made to simplify the process. Even after going through the provisions, the following questions are unanswered: Credit is to be distributed to the units which are operational in the current year. The meaning of operational is not provided under the law. The question is, if the unit is registered but not engaged in any supply activity, whether the credit i

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ai, Mumbai, Kolkata, Pune & Delhi. The rent is being paid by the company to un-registered landlords. Should we discharge RCM for such rent paid by the company ? if so, whether the GST paid under RCM can be taken credit in Karnataka ?Mahesh. M – Reply By Ganeshan Kalyani – The Reply = presently there is no tax under reverse charge on inward supply of goods or services from an unregistered dealer. hence you are not liable to pay gst as a recipient accordingly no question of distribution of tax paid. – Reply By RAVINDER GAMBHIR – The Reply = Dear Sir,Is it mandatory to take ISD registration. To be specific-a pvt ltd company is having Regd/Head office in Delhi,registered in GST, and having Branch in Haryana(GST registered).- Both the offices are making taxable supplies- Can the Registered Office take credit(full) of Rent, Audit fees etc. OR it will have to take ISD registration in Delhi and transfer credit proportionately Ravinder Kumar – Reply By balaji aa – The Reply = Dear Sir/Madam

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2018 (4) TMI 579 – KERALA HIGH COURT – [2018] 2 GSTL 117 (Ker) – Detention of goods – it was alleged that the goods were being transported without the requisite documents – Section 129 of the CGST Act as also the Kerala SGST Act – the requisite documents were subsequently furnished – Held that: – the writ petition disposed off directing the second respondent to complete the adjudication provided for under Section 129 of the said statutes within seven days. – WP(C).No. 7877 of 2018 Dated:- 12-3-2018 – P. B. Suresh Kumar, J. For the Petitioner : Smt. K. Latha For the Respondent : Sri.V. K. Shamsudheen JUDGMENT Goods of the petitioner have been detained by the second respondent invoking the power under Section 129 of the Central Goods and Se

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2018 (3) TMI 1390 – TELANGANA & ANDHRA PRADESH HIGH COURT – TMI – Jurisdiction of Court – requirement of fulfillment of Bank Guarantee – petitioners collected the service tax from the service recipients and did not pay the same to the credit of the Central Government. – Bail conditions – The condition, that the petitioners shall furnish bank guarantee for the remaining due amount, within ten days from the date of order of the Court below, imposed, while granting bail to the petitioners, is what is brought into question in the present criminal petitions.
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Held that: – The Court, on the basis of the undertaking given by a party, cannot convert itself into an executing Court to execute the terms agreed by the party, while deciding the bail application – the condition imposed by the Court below to the extent of directing the petitioners to furnish bank guarantee for the remaining amount cannot be sustained and is set aside.
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Petition allowed – decided in favor of petitioner. – C

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the said services, which are liable to service tax. Information was received by DGGSTI, Hyderabad, which suggested that the petitioners collected the service tax from the service recipients and did not pay the same to the credit of the Central Government. Accordingly, investigation was initiated against the petitioners. The scrutiny of the documents, recovered from the petitioners, revealed that the petitioners received consideration, along with service tax thereon, from the service recipients, during the period October 2012 to March 2017. The petitioners collected service tax to a tune of ₹ 4,05,77,984/- and ₹ 2,16,89,832/- respectively from different service recipients but did not pay the same to the credit of the Central Government. Party verification was also done, which indicated that service consideration was paid by the recipients, inclusive of service tax. Hence, the petitioners were held liable for the offence under Section 89 of the Finance Act, 1994 (for short t

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g in excess of the amount specified in the notice. 7. The counsel for the petitioners contends, that the aforesaid conditions were not fulfilled by the prosecution and unless those conditions are fulfilled, the due time for payment of the tax does not arise and hence, the payment does not become due, in order to invoke Section 89 of the Act. 8. The Special Public Prosecutor does not refute the submission of the counsel for the petitioners, that no such notice was served. The Special Public Prosecutor filed a counter affidavit contending, firstly, that the time given for furnishing the bank guarantee has expired by the date of the petitioners approaching this Court and secondly, the petitioners showed the schedule of payment, in the memo dated 14.02.2018, submitted to the Special Court for Trial of Economic Offences. The petitioners were asked to offer their comments and the petitioners appended their signatures on the same along with date, as a token of having seen the memo; the conten

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ion that the order granting bail has become invalid, as, the time permitted for furnishing bank guarantee has expired, it can be said that the said contention is not correct. The time given was ten days from the date of order. The order was passed on 16.02.2018 and the petition was filed on 22.02.2018 and the order was stayed on 26.02.2018. 10. With regard to the undertaking that was given by the petitioners, allegedly, the counsel for the petitioners submits that the undertaking, which is given by their counsel and not the petitioners, does not bind the petitioners. In that regard, he relies on a decision of the Supreme Court in HIMALAYAN COOP. GROUP HOUSIGN SOCIETY v. BALWAN SINGH (2015) 7 SCC 373 wherein it was held that, for lawyers are perceived to be agents of their clients, the law of agency does not apply strictly to client-lawyer relationship; since lawyers also stand in a fiduciary relationship to their clients; their duties are more demanding than those imposed on other agen

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is contention that the undertaking given by the counsel cannot bind his clients i.e. petitioners herein. 11. The scheme of the provisions of the Act was explained by the Delhi High Court in two of its decisions i.e. eBIZ.COM PVT. LTD v. UNION OF INDIA (para 79) 2016 (44) S.T.R. 526 (DEL.) and MAKEMYTRIP (INDIA) PVT. LTD. v. UNION OF INDIA (para 116) 2016 (44) S.T.R. 481 (DEL.) and the relevant portion of para 79 is as under: 79. To summarise the conclusions in this judgment: (i) The scheme of the provisions of the Finance Act 1994 (FA), does not permit the DGCEI or for that matter the Service Tax Department (ST Department) to by-pass the procedure as set out in Section 73A (3) and (4) of the FA before going ahead with the arrest of a person under Sections 90 and 91 of the FA. The power of arrest is to be used with great circumspection and not casually. It is not to be straightway presumed by the DGCEI, without following the procedure under Section 73A (3) and (4) of the FA, that a pers

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wered and authorised in that behalf to be satisfied that a person has committed an offence under Section 89 (1) (d) of the FA, it would require an enquiry to be conducted by giving an opportunity to the person sought to be arrested to explain the materials and circumstances gathered against such person, which according to the officer points to the commission of an offence. Specific to Section 89 (1) (d) of the FA, it has to be determined with some degree of certainty that a person has collected service tax but has failed to pay the amount so collected to the Central Government beyond the period of six months from the date on which such payment is due, and further that the amount exceeds ₹ 50 lakhs (now enhanced to ₹ 1 crore) The Court observed that, in the case with which it was dealing, the SCN was not even issued and determination of the service tax arrears was not made and in those circumstances, resorting to extreme coercive measure of arrest followed by detention of th

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hat they have no fundamental right to construct hutments on pavements and that they will not object to their demolition after October 15, 1981, they are entitled to assert that any such action on the part of public authorities will in violation of their fundamental rights. The Supreme Court was dealing with a case of pavement dwellers where the dwellers gave an undertaking to vacate the footpaths and that undertaking was brought against the footpath dwellers therein and while appreciating the violation of such undertaking, the Supreme Court held as above. It further held that there can be no estoppel against the Constitution; the Constitution is not only the paramount law of the land but it is the source and sustenance of all laws; the doctrine of estoppel is based on the principle that consistency in word and action imparts certainty and honesty to human affairs; if a person makes a representation to another, on the faith of which the latter acts to his prejudice, the former cannot re

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personal freedoms on promise of transitory, immediate benefits. 13. In support of his contention that it is not only estoppel against Constitution that is held to be invalid but also against any Statute, the counsel for the petitioners takes support of the decision of the Supreme Court in STATE OF UTTAR PRADESH v. UTTAR PRADESH RAJYA KHANIJ VIKAS NIGAM SANGHARSH SAMITI (2008) 12 SCC 675 wherein it was held that from the record it appears that it was the case of the Secretary of the Corporation that no such assertion was given by him to the Court; but even if he had given such assertion it was of no consequence since in the teeth of the Statutory rules, such assertion had no legal efficacy. 14. In the light of the above legal position, the decision of the High Court of Chhattisgarh in Miscellaneous Criminal Case No.4980 of 2013 dated 22.11.2013, on which the Special Public Prosecutor relies upon, cannot be followed. In the said case, the Court relied on the undertaking given by a party

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Customs – 38/2018 – Dated:- 12-3-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS (NHAVA SHEVA-I) JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, URAN, RAIGAD, MAHARASHTRA – 400 707 FAX: 022-27243245 e-mail: edi@jawaharcustoms.gov.in F. No. EDI/ Misc.-82/2015/JNCH Date: 12.03.2018 PUBLIC NOTICE NO. 38/2018 Sub: IGST Refund not disbursed due to PFMS error – reg. It has come to notice that after generation of IGST Refund Scroll through ICES, in some cases the IGST Refund could not be disbursed due to IFSC not being accepted by PFMS/not registered at PFMS. 2. The list of such IEC holders whose IGST Refund has not been disbursed due to PFMS error is being uploaded on the JNCH website (www.jawaharcustoms.gov.in) regularly. 3. IEC holders can check the

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s.gov.in) for updation of their IFSC account: In case of Fresh Registration/Changes: (i) Request letter to DC/EDI for registration of IFSC. (ii) Account details verified by concerned bank on exporter s letterhead. (iii) IEC copy. (iv) PAN copy. In case of cancellation of earlier account and registration of a new one: (i) All the above documents. (ii) NOC from Exporter. (iii) NOC from Bank. Sd/- (M.R. MOHANTY) Commissioner of Customs (NS-I), J.N. Custom House, Nhava Sheva. ERRORS IN PFMS VALIDATION AND THEIR RECTIFICATION S.No. Error Code Error Description Rectification 1 TBE0001 Error in reading file, File is malformed or Failed during scheme validation. Not Applicable 2 TBE0002 Mandatory Tags values are missing in the Header Part. Not Appl

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9 TBE0009 Bank Name is not as per PFMS Bank Master. Not applicable – May occur only with other error. 10 TBE0010 Bank Account details have not been provided. Check the Account Number for correctness – Submit correct details. 11 TBE0011 Mobile Number should be of 10 digits only. Not Applicable. 12 TBE0012 Invalid Value for Location Code Inform DG systems for rectification 13 TBE0013 Invalid Value for Division Code Inform DG systems for rectification 14 TBE0014 Invalid value for Purpose, It should be A/U/D. Not Applicable. 15 TBE0015 Invalid IFSC Code. Check the IFSC Code for correctness – Submit correct details 16 TBE0016 Rejected by Bank, Account No. does not exist in Bank. Check the Account Number for correctness -Submit correct details 17

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Goods and Services Tax – Started By: – SUSHIL GOYAL – Dated:- 11-3-2018 Last Replied Date:- 22-3-2018 – GST @ 6% on GTA services is allowed to be paid on forward charge basis provided that the goods transportagency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. I have a query – Is a person registered under two States can opt for paying GST on GTA Services on reverse charge basis, if it has opted for payment of tax on forward charge basis in one State? – Reply By Rajagopalan Ranganathan – The Reply = Sir,In my opinion if GTA pays 6% gst from one state then he has to follow the same procedure in respect of his unit in other state. He cannot pay

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eply = But relevant notification refers to Goods Transport Agency, which is defined as a person engaged in such rendering service. A person has been defined in CGST Act, 2017 as a Company, Firm, etc. No is no mention of Registered Person in the said provisions. A registered person is defined in CGST Act, 2017 as a person registered is a State. Therefore, in my view also a person being a Company or a firm can not opt for paying tax on reverse charge basis in a State, if it opts for paying tax on forward charge basis is another state. However, this view is subject to discussion and therefore further views are invited on this issue. – Reply By rajkumar shukla – The Reply = I have already shared my views on this. Let others come forward. Paymen

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Goods and Services Tax – Recommendationsregarding Data Analytics made during the 26th meeting of the GST Council – TMI Updates – Highlights

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Goods and Services Tax – Recommendations regarding E-way Bill made during meeting of the GST Council – TMI Updates – Highlights

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Goods and Services Tax – Recommendations made during the 26th meeting of the GST Council held in New Delhi Today – TMI Updates – Highlights

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Goods and Services Tax – 26th Meeting of the GST Council meets & decides Extension of tax exemptions for exporters for six months – TMI Updates – Highlights

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Goods and Services Tax – GST – Dated:- 10-3-2018 – In the 26th meeting held here today , the GST Council has been apprised of the fact that CBEC and GSTN have started detailed data analytics across a number of data sets available with them. The outcome of preliminary data analysis has revealed interesting insights: It has emerged that there is variance between the amount of IGST & Compensation Cess paid by importers at Customs ports and input tax credit of the same claimed in GSTR-3B. There

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Recommendations regarding E-way Bill made during meeting of the GST Council – Goods and Services Tax – GST – Dated:- 10-3-2018 – E-way Rules In the 26th meeting held here today , the GST Council has recommended the introduction of e-way bill for inter-State movement of goods across the country from 01st April 2018. For intra-State movement of goods, e-way bill system will be introduced w.e.f. a date to be announced in a phased manner but not later than 01st June, 2018. Major improvements over the last set of rules, as approved by the Council now, are as follows: E-way bill is required to be generated only where the value of the consignment exceeds ₹ 50000/-. For smaller value consignments, no e-way bill is required. The provisions of

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ilways will not deliver the goods to the recipient. But railways are required to carry invoice or delivery challan etc. Time period for the recipient to communicate his acceptance or rejection of the consignment would be the validity period of the concerned e-way bill or 72 hours,whichever is earlier. In case of movement of goods on account of job-work, the registered job worker can also generate e-way bill. Consignor can authorize the transporter, courier agency and e-commerce operator to fill PART-A of e-way bill on his behalf. Movement of goods from the place of consignor to the place of transporter up to a distance of 50 Km [increased from 10 km] does not require filling of PART-B of e-way bill.They have to generate PART-A of e-way bill

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Goods and Services Tax – GST – Dated:- 10-3-2018 – I. Return filing System The present system of filing of GSTR 3B and GSTR 1 is extended for another three months i.e., April to June, 2018 till the new return system is finalized. A new model was discussed extensively and Group of Ministers on IT has been tasked to finalize the same. II. Reverse charge mechanism The liability to pay tax on reverse charge basishas been deferred till 30.06.2018. In the meantime, a Group of Ministers will look into

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