Goods and Services Tax

Goods and Services Tax – GST – Dated:- 27-2-2018 – GST Revenue Collections for month of January 2018 (received in January/February upto 25th February) stand at ₹ 86,318 crores; 1.03 crore taxpayers have been registered under GST so far till 25th February, 2018. So far 17.65 lakh dealers got registered as composition dealers. Total Revenue Collection under GST: The last date for filing of GSTR 3B return for the month of January 201​8​ was 20th February 2018. The total Revenue received under GST for the month of January 2018 ​(received in January/February up to 25th February,2018) has been ₹ 86,318 crores. 1.03 crore taxpayers have been registered under GST so far till 25th February, 2018. So far 17.65 lakh deal

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the month of February, 2018 (up to 25th February), ₹ 14,233 crores have been collected as CGST, ₹ 19,961 crores has been collected as SGST, ₹ 43,794 crore has been collected as IGST and ₹ 8,331 crores has been collected as Compensation Cess. Further, ₹ 11,327 crores is being transferred from IGST to CGST account and ₹ 13,479 crores is being transferred from IGST to SGST account by way of Settlement of Funds on account of cross utilization of IGST credit for payment of CGST and SGST respectively or due to inter State B2C transactions. Thus, a total amount of ₹ 24,806 crores is being transferred from IGST to CGST/SGST account by way of settlement. Thus, the total collection of CGST and SGST for the mo

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Goods and Services Tax – GST – By: – Piyush Jain – Dated:- 27-2-2018 – We have seen various ways to save Income Tax since ages, but what about this GST, how GST can be saved, How inflow of cash in the firm can be increased, how can I increase my assets and decrease liabilities towards GST department. So to solve this confusion, I would like to present some of the techniques/measures/ways to save your GST:- 1. Do more and more Inter State purchases and avoid Intra State purchases (if possible). By doing more and more Inter State purchases, you will pay IGST on your purchases, which have an ultimate advantage that, IGST ITC can be set off with CGST Liability as well as SGST Liability after you set off your IGST Liability. But if you do Intra

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Consideration in relation to the supply of goods or services includes :- Any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; The monetary value of any act or forbearance, whether or not voluntary, in respect of, in response to, or for the inducement of, the supply of goods or services, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government: PROVIDED that a deposit, given in respect of the supply of goods or services or both sh

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Valuation Rules, 2000 and Rules prevalent in various State VAT Laws regime. Application of section 41(4) of Income Tax Act, 1961: – Section 41(4) deals with write off of Bad Debts. Debtors from whom you have taken deposits and are outstanding let s say for more than 5 years or more or even crossing the time limits mentioned in Limitation Act, 1963, IT department cannot force the assessee to write off the same from the books of assessee on the opinion that such debtors are outstanding for more than time period mentioned in Limitation Act, 1963. Unless assessee himself write off the debts from his books, department cannot force the assessee to write off the same from his books. Application of Limitation Act, 1963:- According to Limitation Ac

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Customs – PUBLIC NOTICE NO. 05/2018 – Dated:- 27-2-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS GST BHAVAN, 41/A, SASSON ROAD, PUNE-411001 F. No. VIII/Cus/Tech/PN&SI/48-75/2016(Part-III) Pune Dated: – 27.02.2018 PUBLIC NOTICE NO. 05/2018 Subject: reg. Attention of all Importers/ Exporters/ Customs Brokers and the Members of the Trade is drawn to Circular No. 05/2018-Customs under F. No. 450/119/2017-cus,IV dated 23.02.2018 issued by the Director (Customs), Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, New Delhi. 2. In this context, it is bring to your notice that numerous representations have been received by the Board from exporters / trade associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. CBEC has issued Circular No 42 / 2017 dated 07-11-2017 which highlighted the common errors that hindered the sanction and disbursal of refund of IGST paid against exports. Subsequent to the

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

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

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

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

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ctioned by the officer, the shipping bills would be available for generating scroll as per normal process. 5. In order to ensure smooth operation of the prescribed procedure, Shri K. Shubhendra, Dy. Commissioner is nominated as the head of the dedicated cell of IGST refund in Pune Customs. The address & contact no. of Shri K. Shubhendra, Dy. Commissioner is available at Pune Customs website @ www.punecustoms.nic.in 6. This procedure is available only for Shipping Bills filed till 31st December 2017. It is again emphasized that Board is taking all possible steps to alleviate the difficulties associated with IGST refunds. However, ultimately it is the responsibility of the exporters to ensure careful and correct filing of returns for hassle free sanction of IGST refunds. 7, Difficulties, if any, may be brought to the notice of the undersigned. 8. The above Circular may be downloaded from the website www.cbec.gov.in. 9. Hindi version follows. (M. V. S. CHOUDARY) COMMISSIONER OF CUSTOM

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Customs – PUBLIC NOTICE No. 09/2018-Customs – Dated:- 27-2-2018 – OFFICE OF THE COMMISSIONEROF 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/09/01/2018-Cus.Tech Date: 27.02.2018 PUBLIC NOTICE No. 09/2018-Customs Subject: – regarding. Attention of all the Importers, Exporters, Customs Brokers, Steamer Agents, Custodians/Customs Cargo Service Providers, Trade Associations/Chamber of Commerce, Members of the RAC/PGC and the Public is invited to the Public Notice No.38/2017 – Cus., dated 08/11/2017 (link: http://www.apcustoms.gou.in/admin/Notificationfiles/2017/notif-1511246607.pdf) regarding procedure for handling refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017 expeditiously, in respect of refund of IGST paid on goods exported from July, 2017 onwards. Now, CBEC vide Circular No.05/2018-Customs dated 23.02.2018 has communicated further guidelines on th

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of refund, so far. The matter is being closely coordinated with GSTN, which has also been tasked to provide feedback to the exporter about any failed validations to enable corrective action on their part. 3. The analysis of data post October 2017 indicates that while the quantum of errors is decreasing significantly, exporters are still committing mistakes in the information furnished to (i) GSTN while filing GSTR 1 / Table 6A. or GSTR 3B and (ii) Customs EDI system while filing Shipping Bill. The pre-requisites and precautions that need to be taken for successful processing of refund claims are as follows: (i) Exporters have to file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields. (ii) Exporters have to file GSTR 1 or Table 6A. for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6

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icates that only about 32% records of GSTR 1 / Table 6A have been transmitted from GSTN to Customs. In other words, a majority of refund claims are held up either due to insufficient information or lack of due diligence on the part of exporter while filing GST returns. (v) Exporters may be advised to use Table 9 of GSTR 1 of the following month to amend the records of previous month so as to take care of issues mentioned in paras (ii) and (iii) above. In cases where exporters have already filed information through Table 9 of GSTR 1, the said information is being validated by GSTN. The validated information is expected to be forwarded by GSTN to Customs by mid-March 2018 for further processing. (vi) The records (i.e GSTR 1 or Table 6A) which have been forwarded by GSTN to customs after validations mentioned at (ii) and (iii) above are processed by the customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping bills, refunds ar

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shipping bills on the ICEGATE website. The registration process demo, advisory and the needed IT configurations are hosted on the ICEGATE website under the following links. Registration Demo link: https://www.icegate.gov.in/Download/New_Registration_Demo_Updated_APPROVED.pdf Registration Advisory link: https://www.icegate.gov.in/Download/v1.2_Advisorv_Registration_APPROVED.pdf Java set up for the DSC upload: https://www.icegate. gov.in/Download/JavaSetupForDSC.pdf Once the registration is obtained, the exporters can check the status of IGST refunds associated with their exports and the corresponding error message, if any. This enquiry takes GSTIN Number, Port-code and Return Month as inputs and based on the input, Shipping Bill Number, Shipping Bill Date, Return Month, Invoice Number, Invoice Date, Response Code and Processed date is displayed as a result of the enquiry. The records displayed are those that have been received from GSTN and processed by the Customs Automated System. (ix

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s committed in the initial stages. This envisages an officer interface on the Customs EDI System through which a Customs officer can verify the information furnished in GSTN and Customs EDI system and sanction refund in those cases where invoice details provided in GSTR 1/ Table 6A are correct though the said details provided in the shipping bill were at variance. It is pertinent to note that refund claims would be processed in only those cases where the error code is mentioned as SB005. Further, it may also be noted that all refunds shall continue to be credited electronically through the PFMS system, and no manual payment / cheque should be issued. The procedure for processing of IGST refund claims in these cases would be as follows: a. The exporter shall provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom house. A scanned copy of concordance tab

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by the officer, the system shall calculate the scroll amount against a shipping bill, after subtracting the drawback amount for each invoice where applicable, and display the refund amount to the officer for approval. e. Invoices in any particular GSTR 1 where refund is sanctioned shall be disabled in the system to prevent refund against same invoice in future. f. Once refund is sanctioned by the officer, the shipping bills would be available for generating scroll as per normal process. 4. In order to ensure smooth operation of the prescribed procedure, IGST Refund dedicated cells are formed at all Customs locations of Customs Commissionerate (Preventive), Vijayawada. The details are as under: Sl. No. Name of the Officer S/Shri Designation Contact No. KRISHNAPATNAM CUSTOM HOUSE Email : ac.kpp-exp.cpc-ap@gov.in 1 Bhaskara Rao Yenneti Deputy Commissioner 0816 – 2377722 2 Awapalli Mastan Superintendent 0816 – 2377722 3 V. Vajra Prasad Superintendent 0816 – 2377722 4 Subhankar Sarkar Insp

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Customs – PUBLIC NOTICE No.09/2018 – Dated:- 27-2-2018 – OFFICE OF COMMISSIONER OF CUSTOMS NEW CUSTOM HOUSE, KANDLA-370 210 Phone No. 02860-271468/469, FAX NO. 02860-271467 F. No. S/20-72/PN/IGST REF/AG/2017-18 Dated: 27/02/2018 PUBLIC NOTICE No.09/2018 Subject: – Refund of IGST Export-Invoice mis-match Cases – Alternative Mechanism with Officer Interface. -reg. Attention of all Importers/ Exporters, Custom Brokers, Members of the Trade and all other concerned is invited to the Ministry of Finance (Department of Revenue) Circular No. 05/2018-Customs (F. No. 450/119/2017- Cus. IV) dated 23.02.2018 on the above subject. 2. Earlier CBEC has issued Circular No 42/2017dated 07-11-2017 which highlighted the common errors that hindered the sanction and disbursal of refund of IGST paid against exports. Subsequent to the said Circular, outreach programmes have been undertaken and advisories and FAQs have been issued to create awareness amongst the exporter community regarding the common mistak

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r, Shipping Date and Port Code. Large number of exporters has filed incomplete GSTR1 or Table 6A, where the details viz. shipping bill number, date or Port Code are missing. These records are not processed/ forwarded to Customs by GSTN. E-mails have been sent to the exporters asking them to correct their records through amendment process of GSTR 1 i.e. through Table 9 of GSTR-1 of the following month. (iii) The aggregate IGST paid amount claimed in GSTR 1 or Table 6A should not be greater than the IGST paid amount indicated in Table 3.1(b) of GSTR 3B of the corresponding month. This check is put in the GSTN system to ensure that the refund claimed is not more than the IGST paid by the exporter. Analysis of GSTN return data indicates that this condition has failed in a large number of cases, consequently, the information filed by exporters is not forwarded to Customs by GSTN. In these cases also, e-mails have been sent to exporters asking them to correct their records through amendment

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ses where the information forwarded by GSTN tallies with the information furnished in shipping bills, refunds are automatically sanctioned by the Customs EDI system. (vii) However, there are many instances where funds are held upon by the Customs EDI system due to certain errors which have been clearly brought out in the Circular No. 42/2017- Customs. The major errors that are committed by the exporters are (a) incorrect Shipping bill numbers in GSTR 1 (b) GSTIN declared in the shipping bill does not match with the GSTIN used to file the corresponding GST Returns (c) the most common error hampering refund is due to mis-match of invoice number, taxable value and IGST paid in the Shipping Bill vis-a-vis the same details mentioned in GSTR 1/ Table 6A, which is the most common error hampering refund. Another reason attributable to carriers, is the non-filing or incorrect filing of electronic Export General Manifest (EGM). (viii) Exporters are advised to track the refund status and errors p

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tomated System. (ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vii) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis-match. This error is because of the fact that exporters are using two sets of invoices, one invoice for GST and another invoice for Customs which is resulting in mismatch of invoice numbers, including mis-match in taxable value and IGST paid in those invoices. The exporters are advised to take due care to ensure that the details of invoice such as invoice number, taxable value and IGST paid, mentioned in GSTR 1 and shipping bill match with each other and the invoice issued is compliant with the GST Invoice Rules, 2017. 4. Recognizing that invoice mis-match has been the major reason why the refunds have been held, CBEC has decided to provide an alternative mechanism to give exporters an opportunity to rectify such errors committed in

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nt to dedicated e-mail address of Customs location from where exports took place. b. Customs EDI system shall display list of all the invoices pertaining to such SBs vis-a-vis the invoice data received from GSTN. The officer shall verify the following: i. Duly certified concordance table submitted by the exporter as per Annexure-A indicating mapping between GST invoice and corresponding Shipping Bill invoice; ii. IGST taxable value and IGST amount declared in the Shipping Bill. iii. IGST details declared in the Shipping Bill should be in proportion to the goods actually exported. c. After determining the correct refund amount, the officers need to enter the same into the Customs EDI system. The officer has the facility to edit the IGST paid details in case of short shipment or incorrect calculation by the exporter. The officer shall complete the verification by accepting or rejecting or amending the same. d. Once all the invoices pertaining to Shipping Bill are verified by the officer,

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ing bills filed till 31st December, 2017. 7. Action to be taken in terms of decisions taken in this Public Notice should be considered as Standing Order for the purpose of Officers and staff. Encl- as above (Sanjay Kumar Agarwal), Commissioner, Annexure A The Concordance between GST Invoice and Export Invoice declared in Shipping Bill is as follows: Name of the Exporter:- GSTIN:- Port Code: SB No: SB Date Concordance Table Sl no GST Invoice No/Date Taxable Value as per GST IGST Amount as per GST Sl. No Corresponding SB Invoice No. /Date Taxable Value as per SB IGST Amount as declared per SB Final (corrected) IGST Amount as per actual exports* 1 1 2 3 4 2 5 3 * after reducing amount pertaining to Short shipment etc. I declare that all the details declared here are true to my knowledge and items contained in the invoices have been exported out of India. I further declare that all the GST invoices pertaining to this Shipping Bill have been filed as part of GSTR1/ 6A in Common portal and i

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Customs – 12/2018 – Dated:- 27-2-2018 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS CUSTOMS HOUSE, NAVARANGPURA, AHMEDABAD, 380009. F. No. Vill/48-17/Cus/Sys/2017-18 Date: 27.02.2018 PUBLIC NOTICE NO. 12/2018 Subject: Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface – Reg. Kind attention of Exporters, Importers, Customs Brokers, Trade, Shipping Lines/Shipping Agents and all other Stake Holders of Customs, Gujarat Zone is invited to Board's Circular No. 05/2018-Customs dated 23.02.2018 issued vide F.NO. 450/119/2017-Cus-lV by the Director (Customs), CBEC, New Delhi on the above Subject. 2. Earlier CBEC has issued Circular No 42/2017 dated 07-11-2017 which highlighted the common errors that hindered the sanction and disbursal of refund of IGST paid against exports. Subsequent to the said Circular, outreach programme have been undertaken and advisories, advertisements and FAQs have been issued to create awareness amongst the exporter

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tails such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large Number of exporters have Filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded to Customs by GSTN. E-mails have been sent to exporters asking them to correct their records through amendment process of GSTR 1 i.e through Table 9 of GSTR 1 of the following month. (iii) The aggregate IGST paid amount claimed in GSTR 1 or Table 6A should not be greater than the IGST paid amount indicated in Table 3.1 (b) of GSTR 3B of the corresponding month. This check is put in the GSTN system to ensure that the refund claimed is not more than the IGST paid by the exporter. Analysis of GSTN return data indicates that this condition has failed in a large number of cases, consequently, the information filed by exporters is not forwarded to Customs by GSTN. In these cases also, e-mails have been sent to exporte

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with the information furnished in Shipping Bills, refunds are automatically sanctioned by Customs EDI system. (vii) However, there are many instances where refunds are held up on Customs EDI system due to certain errors which have been clearly brought out in the Circular No 42/2017-Customs. The major errors that are committed by the exporters are (a) incorrect Shipping bill numbers in GSTR 1 (b) GSTIN declared in the shipping bill does not match with the GSTIN used to file the corresponding GST Returns (c) the most common error hampering refund is due to mismatch of invoice number, taxable value and IGST paid in the Shipping Bill vis-å-vis the same details mentioned in GSTR 1/ Table 6A which is the most common error hampering refund. Another reason attributable to carriers is the non-filing or incorrect filing of electronic Export General Manifest (ECM). (viii) Exporters are advised to track the refund status and errors pertaining to their shipping bills on the ICEGATE website.

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es that while most of the errors mentioned in para (vi) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis-match. This error is because of the fact that exporters are using two sets of invoices, one invoice for GST and another invoice for Customs which is resulting in mismatch of invoice numbers, including mis-match in taxable value and IGST paid in those invoices. It is once again reiterated that exporters may take due care to ensure that the details of invoice such as invoice number, taxable value and IGST paid mentioned in GSTR 1 and shipping bill match with each other and the invoice issued is compliant with the GST Invoice Rules, 2017. 4. Recognizing that invoice mis-match has been the major reason why the refunds have been held, it has been decided to provide an alternative mechanism to give exporters an opportunity to rectify such errors committed in the initial stages. This envisages an

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ated email address of Customs location from where exports took place. b. Customs EDI system shall display list of all the invoices pertaining to such SBS vis-a-vis the invoice data received from GSTN. The officer shall verify the following: i. Duly certified concordance table submitted by the exporter as per Annexure A indicating mapping between CST invoice and corresponding Shipping Bill invoice; ii. IGST taxable value and IGST amount declared in the Shipping Bill. iii. IGST details declared in the Shipping Bill should be in proportion to the goods actually exported. c. After determining the correct refund amount, the officer needs to enter the same into the Customs EDI system. The officer has the facility to edit the IGST paid details in case of short shipment or incorrect calculation by the exporter. The officer shall complete the verification by accepting or rejecting or amending the same. d. Once all the invoices pertaining to Shipping Bill are verified by the officer, the system

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j ranglal.meena@icegate.gov.in 0265-2242160 ICD Dasharath Shri B.L. Meena baj ranglal.meena@icegate.gov.in 0265-2242160 Hazira Port Shri Nitin Tagade nitin.tagade@icegate.gov.in 0261-2207685 Surat Hira Bourse Shri Ghanshyam Soni ghanshyam.soni@icegate.gov.in 0261-2397659 ICD Tumb Shri Raghuvansh Kumar raghuvansh.kumar@icegate.gov.in 02632-227154 ICD Valvada Shri Raghuvansh Kumar raghuvansh.kumar@ice ate.gov.in 02632-227154 Magdalla Port Shri R.K. Tiwari ravindra.tiwari@icegate.gov.in 0261-2207685 6. Further, Isi to clarify that the shall provide a concordance table indicating mapping between CST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer(s) at Customs parts/ICDs/Air Cargo Complex from Where exports took place, 7. The aforesaid procedure for refund of IGST paid on Export Good is available only for Shipping Bil\s filed till 31st December 2017. 8. Difficulty faced may please be brought to the notice of the undersi

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GST – States – S.O.16/P.A.5/2017/S.128/2018 – Dated:- 27-2-2018 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 27th February, 2018 No. S.O.16/P.A.5/2017/S.128/2018.-In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) (hereafter in this notification referred to as the said Act), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommen

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GST – States – S.O.15/P.A.5/2017/S.128/2018 – Dated:- 27-2-2018 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 27th February, 2018 No. S.O.15/P.A.5/2017/S.128/2018.-In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) (hereafter in this notification referred to as the said Act), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommen

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GST – States – S.O.14/P.A.5/2017/S.128/2018 – Dated:- 27-2-2018 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 27th February, 2018 No. S.O.14/P.A.5/2017/S.128/2018.-In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) (hereafter in this notification referred to as the said Act), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommen

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GST – States – S.O.13/P.A.5/2017/S.128/2018 – Dated:- 27-2-2018 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 27th February, 2018 No. S.O.13/P.A.5/2017/S.128/2018.-In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) (hereafter in this notification referred to as the said Act), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommen

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GST – States – G.S.R.10/P.A.5/2017/S.164/Amd.(11)/2018 – Dated:- 27-2-2018 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 27th February, 2018 No. G.S.R.10/P.A.5/2017/S.164/Amd.(11)/2018.-In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:- RULES 1. (1) These rules may be called the Punjab Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force on and with effect from 23rd January, 2018. 2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 3, in sub-rule (3A), for the words ninety days , the words one hundred and eighty days shal

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supply in case of lottery, betting, gambling and horse racing.- (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter. (2) (a) The value of supply of lottery run by State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. (b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation:-For the purposes of this sub-rule, the expressions- (a) lottery run by State Governments means a lottery not allowed to be sold in any State other than the organizing State. (b) lottery authorised by State Governments means a lottery which is authorised to be sold in State(s) other than the organisin

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of services by way of accepting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances. (c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India. . 8. In the said rules, in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details:- (i) name, address and Goods and Services Tax Identification Number of the registered person having the s

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namely:- 55A. Tax Invoice or bill of supply to accompany transport of goods.- The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rule 47 or, as the case be, rule 49, in a case where such person is not required to carry an e-way bill under these rules. . 10. In the said rules, with effect from the 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely:- (4A) In the case of supplies received on which the supplier has availed the benefit of the Government of Punjab, Department of Excise and Taxation, notification No. S.O.86/P.A.5/2017/S.147/2017, dated the 14th November, 2017 published in the Punjab Government Gazette dated the 21st November, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B) In the case of suppl

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porter , the words an exporter of goods shall be substituted; (b) in sub-rule (2), for the words relevant export invoices , the words relevant export invoices in respect of export of goods shall be substituted; (c) in sub-rule (3), for the words the system designated by the Customs shall process the claim for refund , the words the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods shall be substituted; (d) for sub-rule (9), the following sub-rules shall be substituted, namely:- (9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the provisions of rule 89. (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the Government of Punjab, Department of Excise an

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sand rupees- (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal: Provided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment: Provided further that where handicraft goods are transported from one State to another 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 o

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T EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01: Provided that 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 furnish, on the common portal, the- (a) information in Part B of FORM GST EWB-01; and (b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the case may be. (3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01: Provided that the registered person or, the transporter, as the case may be may, at his optio

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cipient 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 portal in FORM GST EWB-01: Provided that where the goods are transported for a distance of less than ten kilometers within the State or Union territory from the place o

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ch 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 FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate 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 are supplied through an e-commerce operator, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator. (8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishin

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(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:- Table Sl. No. Distance Validity period (1) (2) (3) 1. Upto 100 km. One day 2. For every 100 km or part thereof thereafter One additional day: Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01. Explanation.-For the purposes of this rule, the relevant date shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty four hours.

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otwithstanding anything contained in this rule, no e-way bill is required to be generated- (a) where the goods being transported are specified in Annexure; (b) where the goods are being transported by a non-motorised conveyance; (c) where the goods are being transported from the port, airport, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; (d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State (e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 published in the Gazette of India vide number G.S.R 674 (E) dated the 28th June, 2017, as amended from time to time; (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high spee

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ing contained , the words Notwithstanding anything contained in shall be substituted. 14. In the said rules, with effect from the 1st February, 2018, in rule 138B, in sub-rule (3), in the proviso, for the words carried out by any , the words carried out by any other shall be substituted; 15. In the said rules, in FORM GST RFD-01A, (a) after Statement 1A, the following Statements shall be inserted, namely:- Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if Integrated tax and cess involved in credit note, if Net Integrated tax and cess (6+7+10- 11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sr. No. Invoice details Goods/Services (G/S) Shipping bill/ Bill of export EGM Details BRC/FIRC No. Date Va

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Date A.6 Value of Goods A.7 HSN Code A.8 Reason for Transportation PART-B B.1 Vehicle Number for Road B.2 Transport Document Number Notes: 1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. 2. Document Name may be Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry. 3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number. 4. Place of Delivery shall indicate the PIN Code of place of delivery. 5. 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-Wa

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2018 (6) TMI 713 – CESTAT CHENNAI – TMI – Management Consultant Service – non-discharge of service tax – penalty – Held that:- Though the appellant argues that this amount is not received towards consideration and the amount is only towards ticket charges, no documentary proof has been placed by the appellants. Therefore, the contention of the appellant that these are not consideration/charges received for the services rendered is not acceptable – demand of tax with interest upheld.
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Penalty u/s 78 – Held that:- As the appellant has declared the amount in their accounts from where the department has come to know about the receipt of the same, penalty imposed is unwarranted.
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Appeal allowed in part. – Appeal No. ST/549/2010 – 4055

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d for such services for the period from May 2002 to February 2004. Show Cause Notice was issued proposing to demand the service tax of ₹ 23,076/- alongwith interest and for imposing penalties. After due process of law, the original authority confirmed the demand, interest and the penalty. In appeal, the Commissioner (Appeals) upheld the demand, interest and the penalty imposed under section 78. But however, set aside the penalty imposed under section 76 and 77 of the Finance Act, 1994. Aggrieved, the appellant is now before the Tribunal. 2. On behalf of the appellant, the Ld.CounceI, Sh.Hari Radhakrishnan submitted that the appellant has not received any consideration of the services, but has received only air ticket charges to the tu

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into consideration that the appellant has declared the amount in their accounts from where the department has come to know about the receipt of the same, we are of the considered view that the penalty imposed is unwarranted. The appellant has given sufficient explanation for failure to pay the service tax, since he was under the impression that the amount received being ticket charges is not subject to levy of service tax. We therefore set aside the penalty imposed under section 78 of the Finance Act, 1994. In the result, the impugned order is modified to the extent of setting aside the penalty imposed without disturbing the duty amount or the interest thereof. The appeal is partly allowed with consequential reliefs, if any. 5. The departme

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M/s. Ishana Golds And Precious (P) LTD. Versus The Commercial Tax Officer, Department of Commercial Taxes, Vatakara, The Deputy Commissioner (Appeals) , State Goods & Service Tax Department, Kozhikode The Kerala Value Added Tax Appellate Tribunal And State Of Kerala, Thiruvananthapuram – 2018 (3) TMI 90 – KERALA HIGH COURT – TMI – Rectification of mistake – specific case of the petitioner is that the determination of the amount payable by them made in terms of Ext.P2 order is incorrect – Held that: – In so far as the correctness of Ext.P5 order is the subject matter of the appeal preferred by the petitioner against the same, it may not be appropriate for this Court to go into the merits of the matter. But, on the materials on record, it appears prima facie to this Court that the computation of the liability of the petitioner in terms of Ext.P5 order is incorrect – petition allowed. – W.P.(C) No.5271 of 2018 Dated:- 27-2-2018 – P. B. SURESH KUMAR, J. For The Petitioner : Sri.K.J.Abraha

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er in appeal. The appellate authority found that Ext.P2 is vitiated for non-compliance of the principles of natural justice and consequently directed the assessing authority to pass fresh orders. Ext.P3 is the order passed by the appellate authority in this connection. The petitioner challenged Ext.P3 order before the appellate tribunal. The appellate tribunal, though dismissed the second appeal preferred by the petitioner, made certain observations as to the manner in which the tax liability of the petitioner for the relevant year should have been fixed. Ext.P4 is the order passed by the appellate tribunal. Thereupon, the matter was reconsidered and a fresh order was passed by the assessing authority. Ext.P5 is the order passed by the assessing authority in this connection. In terms of Ext.P5 order, the assessing authority has refixed the tax payable by the petitioner for the relevant year at ₹ 1,71,83,340/- and directed the petitioner to pay the deficit amount namely, ₹ 1

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ermination of the amount payable by them made in terms of Ext.P2 order is incorrect. It is on account of the said reason that the petitioner took up the matter in appeal, and later in second appeal. It is in the place of ₹ 5,46,378/- which the petitioner challenged, they are mulcted with the liability of almost ₹ 2.6 crores. In so far as the correctness of Ext.P5 order is the subject matter of the appeal preferred by the petitioner against the same, it may not be appropriate for this Court to go into the merits of the matter. But, on the materials on record, it appears prima facie to this Court that the computation of the liability of the petitioner in terms of Ext.P5 order is incorrect. It is also seen that the the computation has been made without reckoning the observations made by the appellate tribunal in Ext.P4 order. In so far as the petitioner has remitted the entire tax payable in terms of the liability initially fixed as per Ext.P1 order, according to me, the petit

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Goods and Services Tax – Started By: – Maikulal Bhagat – Dated:- 26-2-2018 Last Replied Date:- 26-2-2018 – R/s, I have doubt ? Can a dealer setoff his GST amount (i.e SAC 9966 5% without input) with another HSN code . Here dealer have supply of service as well as retails businees. He is not taken any input from supply service . he taken input from retails business , which is purchase and resell it. can he adjust the Output GST tax of supply of service (i.e SAC 9966 Rent/Hire of Vehicle) with in

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Goods and Services Tax – Started By: – CA.LALIT MUNOYAT – Dated:- 26-2-2018 Last Replied Date:- 26-2-2018 – An Indian citizen is retained by a company in Italy to explore market potential in India and abroad also. He is paid euro 5000/- per month in convertible foreign exchange. He negotiates with potential customers and if, successful, the company directly supplies the product to the customer. Whether the negotiations are successful or aborted, he will get his remuneration from the company. He is not concerned with the supply or its payment by the customer. He is directly concerned with the Italy company. In a way he is providing services to the company in Italy and getting the consideration from Italy in convertible foreign exchange. Is

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nd place of supply is within India. Keeping in view the nature of activity, it is taxable under GST. Exact reply can be given only after going through the terms and conditions of appointment letter/contract. What appears to me GST in this case is not legally avoidable. – Reply By Ganeshan Kalyani – The Reply = If the company has absorbed that person as an employee then there is no GST as this service is exempted. There should be employment agreement to establish the same. – Reply By CA.LALIT MUNOYAT – The Reply = Thanks everyone for their valued opinion. I have become more specific in the query which will help the experts in arriving at the right conclusion: Mr is A located in Italy and carries on his business from Italy. He engages Mr. B l

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e ?The definition of export of services provides as under:-(6) means the supply of any service when,- the supplier of service is located in India;(ii) the recipient of service is located outside India;(iii) the place of supply of service is outside India;(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and(i) Mr. B, the supplier of service, is located in India(ii) The recipient of service is located outside India. Now the definition of Recipient is as under:(93) recipient of supply of goods or services or both, means-(a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration;(b) ……….(c

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Customs – PUBLIC NOTICE NO. 02/2018 – Dated:- 26-2-2018 – OFFICE OF THE CHIEF COMMISSIONER OF CUSTOMS CHHATARPATI SHIVVAJI INTERNATIONAL AIRPORT TERMINAL 2, LEVEL 2,SAHAR, ANDHERI(EAST),MUMBAI-400099. F. No. S/VIII/48(08)/CCO-III/T-III/2015/Pt.IV Date: 26/02/2018 PUBLIC NOTICE NO. 02/2018 Sub: Refunds of IGST on Export-Invoice mis-match Cases-Alternative Mechanism with Officer Interface- regarding. Kind attention of the Exporters, Custom House Brokers, all Airlines/Carriers and all Members of Trade is invited to Circular No. 05/2018 – Customs dated 23.02.2018 vide F.No.450/119/2017-Cus.IV issued by Director(Customs), Central Board of Excise and Customs, New Delhi regarding Refunds of IGST on Export – Invoice mis-match Cases – Alternative Mechanism with Officer Interface. 2. The CBEC has received numerous representations from exporters / trade associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. CBEC has issued Circular

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data post October 2017 indicates that while the quantum of errors is decreasing significantly, exporters are still committing mistakes in the information furnished to (i) GSTN while filing GSTR 1 / Table 6A or GSTR 3B and (ii) Customs EDI system while filing Shipping Bill. The pre-requisites and precautions that need to be taken for successful processing of refund claims are as follows: (i) Exporters have to file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields. (ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded to Customs by GSTN. E-mails have been sent to exporters asking them to correct their records through amendment process o

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he part of exporter while filing GST returns. (v) Exporters were informed to use Table 9 of GSTR 1 of the following month to amend the records of previous month so as to take care of issues mentioned in paras (ii) and (iii) above. In cases where exporters have already filed information through Table 9 of GSTR 1, the said information is being Jalidated by GSTN. The validated information is expected to be forwarded by GSTN to Customs by mid-March 2018 for further processing. (vi) The records (i.e GSTR 1 or Table 6A) which have been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping bills, refunds are automatically sanctioned by Customs EDI system. As mentioned earlier, till date about ₹ 4000 Crore has been sanctioned as refund of IGST paid. (vii) However, there are many instances where refunds are held up on Custo

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.icegate.gov.in/Download/New_Registration_Demo_Updated_APPROVED.pdf Registration Advisory link: https://www.icegate.gbv.in/Download/v1.2_Advisory_Registration_APPROVED.pdf Java set up for the DSC upload: https://www.icegate.gov.in/Download/JavaSetupForDSC.pdf Once the registration is obtained, the exporters can check the status of IGST refunds associated with their 1exports and the corresponding error message, if any. This enquiry takes GSTIN Number, Port-code and Return Month as inputs and based on the input, Shipping Bill Number, Shipping Bill Date, Return Month, Invoice Number, Invoice Date, Response Code and Processed date is displayed as a result of the enquiry. The records displayed are those that have received from GSTN and processed by the Customs Automated System. (ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vi) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at c) in para (vi

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ce details provided in GSTR 1/ Table 6A are correct though the said details provided in the shipping bill were at variance. It is pertinent to note that refund claims would be processed in only those cases, here the error code is mentioned as SB005. Further, it may also be noted that all refunds shall continue to be credited electronically through the PFMS system, and no manual payment/ cheque should be issued. 5. The procedure for processing of IGST refund claims in these cases would be as follows: a. The exporter shall provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom house. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place. b. Customs EDI system shall display list of all the invoices pertaining to such SBs vis-av-s the invoice data received from GSTN. The officer s

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Customs – PUBLIC NOTICE NO. 01/2018 – Dated:- 26-2-2018 – OFFICE OF THE COMMISSIONER CUSTOMS, GUJARAT ZONE CUSTOMS HOUSE, NR ALL INDIA RADIO NAVRANGPURA AHMEDABAD – 380 009 F.No.VIII/12-16/Stat/CCO/2017-18 Date: 26.02.2018 PUBLIC NOTICE NO. 01/2018 Subject: Reg. Kind attention of Exporters, Importers, Customs Brokers, Trade, Shipping Lines/Shipping Agents and all other Stake Holders of Customs, Gujarat Zone is invited to Board's Circular No. 05/2018-Customs dated 23.02.2018 issued vide F. No. 450/119/2017-Cus-lV by the Director (Customs), CBEC, New Delhi on the above subject. 1. Numerous representations have been received from Exporters / Trade Associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. CBEC has issued Circular No 42/2017 dated 07-11-2017 which highlighted the common errors that hindered the sanction and disbursal of refund of IGST paid against exports. Subsequent to the said Circular, outreach programme

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inst exports indicated in appropriate fields. (ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded to Customs by GSTN. E-mails have been sent to exporters asking them to correct their records through amendment process of GSTR 1 i.e through Table 9 of GSTR 1 of the following month. (iii) The aggregate IGST paid amount claimed in GSTR 1 or Table 6A should not be greater than the IGST paid amount indicated in Table 3.1 (b) of GSTR 3B of the corresponding month. This check is put in the GSTN system to ensure that the refund claimed is not more than the IGST paid by the exporter. Analysis of GSTN return data indicates that this condition has failed in a large number of cases, consequentl

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entioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping Bills, refunds are automatically sanctioned by Customs EDI system. (vii) However, there are many instances where refunds are held up on Customs EDI system due to certain errors which have been clearly brought out in the Circular No 42/2017-Customs. The major errors that are committed by the exporters are (a) incorrect Shipping bill numbers in GSTR 1 (b) GSTIN declared in the shipping bill does not match with the GSTIN used to file the corresponding CST Returns (c) the most common error hampering refund is due to mismatch of invoice number, taxable value and IGST paid in the Shipping Bill vis-a-vis the same details mentioned in GSTR 1 / Table 6A which is the most common error hampering refund. Another reason attributable to carriers is the non-filing or incorrect filing of electronic Export General Manifest (ECM). (

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e that have been received from GSTN and processed by the Customs Automated System. (ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vi) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis- match. This error is because of the fact that exporters are using two sets of invoices, one invoice for GST and another invoice for Customs which is resulting in mismatch of invoice numbers, including mis-match in taxable value and IGST paid in those invoices. It is once again reiterated that exporters may take due care to ensure that the details of invoice such as invoice number, taxable value and IGST paid mentioned in GSTR 1 and shipping bill match with each other and the invoice issued is compliant with the GST Invoice Rules, 2017. 3. Recognizing that invoice mis-match has been the major reason why the refunds have been held, it has been decided to provide an alt

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designated officer in the Custom House/Customs Locations. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place. b. Customs EDI system shall display list of all the invoices pertaining to such SBS vis-a-vis the invoice data received from GSTN. The officer shall verify the following: i. Duly certified concordance table submitted by the exporter as per Annexure A indicating mapping between GST invoice and corresponding Shipping Bill invoice; ii. IGST taxable value and IGST amount declared in the Shipping Bill. iii. IGST details declared in the Shipping Bill should be in proportion to the goods actually exported. c. After determining the correct refund amount, the officer needs to enter the same into the Customs EDI system. The officer has the facility to edit the IGST paid details in case of short shipment or incorrect calculation by the exporter. The officer shall complete the verification by accepting or reject

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Customs – PUBLIC NOTICE NO. 07/2018/CC/JMR – Dated:- 26-2-2018 – OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR SARDA HOUSE , BEDI BUNDER ROAD, OPP.PANCHAVATI, JAMNAGAR – 361008 F.No.VIII/48-168/Cus-T/2017 Date: 26.02.2018 PUBLIC NOTICE NO. 07/2018/CC/JMR Subject: Refund of IGST on Export- Invoice mis-match Cases – Alternative Mechanism with Officer Interface: regarding. Attention of all the Importers/ exporters, Customs Brokers, members of the Trade and all other concerned is invited to CBEC Circular No. 05/2018-Customs dated 23rd February, 2018 (issued from F.No.450/ 119/2017-Cus.IV) on the above mentioned subject matter. 2. Earlier CBEC has issued Circular No. 42/2017 dated 07-11-2017 which highlighted the common errors that hindered the sanction and disbursal of refund of IGST paid against exports. Subsequent to the said Circular, outreach programmes have, been undertaken and advisories, advertisements and FAQs have been issued to create awareness amongst the exporter commu

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value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed/ forwarded to Customs by GSTN. E-mails have been sent to exporters asking them to correct their records through amendment process of GSTR 1 i.e. through Table 9 of GSTR 1 of the following month. (iii) The aggregate IGST paid amount claimed in GSTR 1 or Table 6A should not be greater than the IGST paid amount indicated in Table 3.1 (b) of GSTR 3B of the corresponding month. This check is put in the GSTN system to ensure that the refund claimed is not more than the IGST paid by the exporter. Analysis of GSTN return data indicates that this condition has failed in a large number of cases, consequently, the information filed by exporters is not forwarded to Customs by GSTN. In these cases also, e-mails have been sent to exporters asking them to correct their recor

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oms EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping bills, refunds are automatically sanctioned by Customs EDI system. (vii) However, there are many instances where refunds are held up on Customs EDI system due to certain errors which have been clearly brought out in the Circular No 42/2017- Customs. The major errors that are committed by the exporters are (a) incorrect Shipping bill numbers in GSTR 1 (b) GSTIN declared in the shipping bill does not match with the GSTIN used to file the corresponding GST Returns (c) the most common error hampering refund is due to mismatch of invoice number, taxable value and IGST paid in the Shipping Bill vis-a-vis the same details mentioned in GSTR 1/Table 6A which is the most common error hampering refund. Another reason attributable to carriers is the non- filing or incorrect filing of electronic Export General Manifest (EGM). (viii) Exporters may be advised to track the refund status

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tem, (ix) The analY5is of Customs data indicates that while most of the errors mentioned in para (vii) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis-match. This error is because of the fact. that exporters are using two sets of invoices, one invoice for CIST and another invoice for Customs which is resulting in mismatch of invoice Number including mis-match in taxable value and JGST paid in those invoices. It is once again reiterated that exporters may be advised to take due care to ensure that the details of invoice such invoice number, taxable value and IGST paid mentioned in GSTR I and shipping bill match with each other and the invoice issued is compliant with the GST invoice Rules, 2017. 4. Recognizing that invoice mis-match has been the major reason why the refunds have been held, it has been decided to provide an alternative mechanism to give exporters an opportunity to rectify such

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may also be sent to dedicated email address of Customs location from where exports took place. b. Customs EDI system shall display list of all the invoices pertaining to such SBS vis-a-vis the invoice data received from GSTN. The officer shall verify the following: i. Duly certified concordance table submitted by the exporter as per Annexure A indicating mapping between GST invoice and corresponding Shipping Bill invoice; ii. IGST taxable value and IGST amount declared in the Shipping Bill. iii. IGST details declared in the Shipping Bill should be in proportion to the goods actually exported. c. After determining the correct refund amount, the officer need to enter the same into the Customs EDI system. The officer has the facility to edit the IGST paid details in case of short shipment or incorrect calculation by the exporter. The officer shall complete the verification by accepting or rejecting or amending the same. d. Once all the invoices pertaining to Shipping Bill are verified by

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Customs – PUBLIC NOTICE NO. 9/2018 – Dated:- 26-2-2018 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS CUSTOM HOUSE: PORT AREA: VISAKHAPATNAM – 530035 P3/06/2017-A.M.(Pt.1) Date: 26.02.2018 PUBLIC NOTICE NO. 9/2018 Sub:-: Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface – reg. ***** Attention of all Exporters, Custom Brokers and Members of trade is invited to this office Public Notice Nos.49/2017, dated 08.11.2017 regarding Refund of IGST paid on export of goods under Rule 96 of CGST Rules,2017 . 2. Numerous representations have been received from exporters / trade associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. This Office PN No.49/2017 issued on the basis of CBEC Circular No 42 / 2017 dated 07-11-2017, highlighted the common errors that hindered the sanction and disbursal of refund of IGST paid against exports. Subsequently, Outreach programmes were undertaken and

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

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

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

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

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generating scroll as per normal process. 5. In order to ensure smooth operation of the prescribed procedure, Visakhapatnam Custom House has created a dedicated cell headed by Shri. T. Ravi Varma, Assistant Commissioner of Customs (DBK). Further, e-mail address for the IGST refunds of Visakhapatnam Customs is prcomm1-cusvzg@gov.in. 6. This procedure is available only for Shipping Bills filed till 31st December 2017. It is again emphasized that Customs Department is taking all possible steps to alleviate the difficulties associated with IGST refunds. However, ultimately it is the responsibility of the exporters to ensure careful and correct filing of returns for hassle free sanction of IGST refunds. 7. Difficulties if any may be brought to the notice of the undersigned. (Authority:- CBEC Circular No. 05/2018-Customs, dated 23rd February, 2018 issued from F.No.450/119/2017-Cus.IV) (Dr. D. K. SRlNlVAS) COMMISSIONER OF CUSTOMS) – Circular – Trade Notice – Public Notice – Instructions – Offi

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Customs – PUBLIC NOTICE NO. 01/2018 – Dated:- 26-2-2018 – OFFICE OF COMMISSIONER OF CUSTOMS NEW CUSTOM HOUSE, KANDLA-370 210 Phone No. 02860-271468-469, FAX NO. 271467 F. No. VIII/12-16/Stat/CCO/2017-18 Dated: 26.02.2018 PUBLIC NOTICE NO. 01/2018 Subject: Reg. Kind attention of Exporters, Importers, Customs Brokers, Trade, Shipping Lines/ Shipping Agents and all other Stake Holders of Customs, Gujarat Zone is invited to Board's Circular No. 05/2018-Customs dated 23.02.2018 issued vide F. No. 450/119/2017-Cus-IV by the Director (Customs), CBEC, New Delhi on the above subject. 1. Numerous representations have been received from Exporters / Trade Associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. CBEC has issued Circular No 42/2017 dated 07-11-2017 which highlighted the common errors that hindered the sanction and disbursal of refund of IGST paid against exports. Subsequent to the said Circular, outreach programmes

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nst exports indicated in appropriate fields. (ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded to Customs by GSTN. E-mails have been sent to exporters asking them to correct their records through amendment process of GSTR 1 i.e through Table 9 of GSTR 1 of the following month. (iii) The aggregate IGST paid amount claimed in GSTR 1 or Table 6A should not be greater than the IGST paid amount indicated in Table 3.1(b) of GSTR 3B of the corresponding month. This check is put in the GSTN system to ensure that the refund claimed is not more than the IGST paid by the exporter. Analysis of GSTN return data indicates that this condition has failed in a large number of cases, consequently,

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ioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping Bills, refunds are automatically sanctioned by Customs EDI system. (vii) However, there are many instances where refunds are held up on Customs EDI system due to certain errors which have been clearly brought out in the Circular No 42/2017-Customs. The major errors that are committed by the exporters are (a) incorrect Shipping bill numbers in GSTR 1 (b) GSTIN declared in the shipping bill does not match with the GSTIN used to file the corresponding GST Returns (c) the most common error hampering refund is due to mismatch of invoice number, taxable value and IGST paid in the Shipping Bill vis-a-vis the same details mentioned in GSTR 1/ Table 6A which is the most common error hampering refund. Another reason attributable to carriers is the non-filing or incorrect filing of electronic Export General Manifest (EGM). (viii

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hat have been received from GSTN and processed by the Customs Automated System. (ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vi) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis-match. This error is because of the fact that exporters are using two sets of invoices, one invoice for GST and another invoice for Customs which is resulting in mismatch of invoice numbers, including mis-match in taxable value and IGST paid in those invoices. It is once again reiterated that exporters may take due care to ensure that the details of invoice such as invoice number, taxable value and IGST paid mentioned in GSTR 1 and shipping bill match with each other and the invoice issued is compliant with the GST Invoice Rules, 2017. 3. Recognizing that invoice mis-match has been the major reason why the refunds have been held, it has been decided to provide an alterna

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gnated officer in the Custom House/Customs Locations. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place. b. Customs EDI system shall display list of all the invoices pertaining to such SBs vis-a-vis the invoice data received from GSTN. The officer shall verify the following: i. Duly certified concordance table submitted by the exporter as per Annexure A indicating mapping between GST invoice and corresponding Shipping Bill invoice; ii. IGST taxable value and IGST amount declared in the Shipping Bill. iii. IGST details declared in the Shipping Bill should be in proportion to the goods actually exported. c. After determining the correct refund amount, the officer needs to enter the same into the Customs EDI system. The officer has the facility to edit the IGST paid details in case of short shipment or incorrect calculation by the exporter. The officer shall complete the verification by accepting or rejecting

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18 dtd. 12.01.2018 www.ahmedabadcustoms.gov.in Jamnagar 01/2018/CCP/JMR dtd. 12.01.2018 www.jamnagarcustoms.gov.in Kandla 01/2018 dtd. 16.01.2018 www.kandlacustoms.gov.in Mundra 36/2017-18 dtd. 15.01.2018 www.mundracustoms.gov.in 5. The aforesaid procedure for refund of IGST paid on Export Goods is available only for Shipping Bills filed till 31st December 2017. It is again emphasized that the Department is taking all possible steps to alleviate the difficulties associated with IGST refund. However, ultimately it is the responsibility of the exporters to ensure careful and correct filing of returns for hassle free sanction of IGST refunds. Encl: Annexure-A (P.V.R. Reddy) Chief Commissioner Customs, Gujarat Zone Annexure A The Concordance between GST Invoice and Export Invoice declared in Shipping Bill is as follows: Name of the Exporter: – GSTIN:- Port Code: SB No: SB Date Concordance Table Sl no GST Invoice No/Date Taxable Value as per GST IGST Amount as per GST Sl. No Corresponding S

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Customs – 09/2018 – Dated:- 26-2-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009 F.No.S34/40/2017 DBK.CUS Date: 26.02.2018 PUBLIC NOTICE No.09/2018 Subject: reg. 1. Numerous representations have been received from exporters / trade associations seeking resolution of various problem which have hindered the sanction of refund of IGST paid on exports. CBEC has issued Circular No 42/2017 dated 07-11-2017 which highlighted the common errors that hindered the sanction and disbursal of refund of IGST paid against exports. Subsequent to the said Circular, outreach programs have been undertaken and advisories, advertisements and FAQs have been issued to create awareness amongst the exporter community regarding the common mistakes and errors which hold up the refund process. Information is being made available to exporters on a real-time basis with regard to the errors status on ICEGATE we

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ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded to Customs by GSTN. E-mails have been sent to exporters asking them to correct their records through amendment process of GSTR 1 i.e through Table 9 of GSTR 1 of the following month. (iii) The aggregate IGST paid amount claimed in GSTR 1 or Table 6A should not be greater than the IGST paid amount indicated in Table 3.1(b) of GSTR 3B of the corresponding month. This check is put in the GSTN system to ensure that the refund claimed is not more than the IGST paid by the exporter. Analysis of GSTN return data indicates that this condition has failed in a large number of cases, consequently, the information filed by exporters is not for

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have been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping bills, refunds are automatically sanctioned by Customs EDI system. As mentioned earlier, till date about ₹ 4000 Crore has been sanctioned as refund of IGST paid. (vii) However, there are many instances where refunds are held up on Customs EDI system due to certain errors which have been clearly brought out in the Circular No 42/2017-Customs. The major errors that are committed by the exporters are (a) incorrect Shipping bill numbers in GSTR 1 (b) GSTIN declared in the shipping bill does not match with the GSTIN used to file the corresponding GST Returns (c) the most common error hampering refund is due to mismatch of invoice number, taxable value and IGST paid in the Shipping Bill vis-à-vis the same details mentioned in GSTR 1 / Table 6A which i

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Shipping Bill Date, Return Month, Invoice Number, Invoice Date, Response Code and Processed date is displayed as a result of the enquiry. The records displayed are those that have been received from GSTN and processed by the Customs Automated System. (ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vi) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis-match. This error is because of the fact that exporters are using two sets of invoices, one invoice for GST and another invoice for Customs which is resulting in mismatch of invoice numbers, including mis-match in taxable value and IGST paid in those invoices. It is once again reiterated that exporters may be advised to take due care to ensure that the details of invoice such as invoice number, taxable value and IGST paid mentioned in GSTR 1 and shipping bill match with each other and the invoice issue

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a. The exporter shall provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom house. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place. b. Customs EDI system shall display list of all the invoices pertaining to such SBs vis-a-vis the invoice data received from GSTN. The officer shall verify the following: i. Duly certified concordance table submitted by the exporter as per Annexure A indicating mapping between GST invoice and corresponding Shipping Bill invoice; ii. IGST taxable value and IGST amount declared in the Shipping Bill. iii. IGST details declared in the Shipping Bill should be in proportion to the goods actually exported. c. After determining the correct refund amount, the officer need to enter the same into the Customs EDI system. The officer has the facility t

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2018 (2) TMI 1758 – ALLAHABAD HIGH COURT – TMI – Maintainability of petition – alternative remedy of appeal – Held that:- The petitioner has remedy of an appeal under the Excise Act, 1944. It is open to the petitioner to take recourse to the remedy available to him under the Act – petition dismissed being not maintainable. – Writ Tax No. – 234 of 2018 Dated:- 26-2-2018 – Bharati Sapru And Neeraj Tiwari JJ. For the Petitioner : Amrit Raj Chaurasiya For the Respondent : Dhananjay Awasthi ORDER H

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2018 (2) TMI 1740 – KERALA HIGH COURT – TMI – Permission to submit revised returns – inaction on the part of the first respondent in taking a decision on Ext.P3 application – Held that:- In terms of Circular No.14 of 2017, the Commissioner of the State Goods and Services Taxes Department has clarified the issues relating to the right of the assessees under the Act to submit revised returns – petition disposed off. – WP(C).No. 6389 of 2018 Dated:- 26-2-2018 – The Honourable Mr. Justice P.B.Suresh Kumar Represented By Mr.Dinesh V.Nair – Branch Operations Manager. By Adv.Sri.Joseph Jerard Samson Rodrigues For The Appellant. BY Sr.Government Pleader:Sri.V.K.Shamsudheen For The Respondent. JUDGMENT P.B.Suresh Kumar, Petitioner was an assessee

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2018 (3) TMI 907 – KERALA HIGH COURT – TMI – Suo motu power of revision to the Deputy Commissioner – transfer of goods otherwise than by way of sale – sub-section (2) of Section 9 of the CST Act – Held that: – the suo motu power conferred on the Deputy Commissioner under Section 35 of the KGST Act could be availed in respect of assessments made under the CST Act in the light of subsection (2) of Section 9 of the CST Act – petition dismissed – decided against petitioner. – W.P.(C) No.40 of 2018 Dated:- 26-2-2018 – MR. P. B. SURESH KUMAR, J. For The Petitioner : Sri. P. Raghunath and sri. Premjit nagendran For The Respondent : Sri. V. K. Shamsudheen JUDGMENT Petitioner is a dealer in arecanut registered under the Central Sales Tax Act, 1956 (the CST Act). They are engaged in the sale of arecanut to registered dealers outside the State on interstate sales basis against C-Forms. The first respondent completed the assessment of the petitioner under the CST Act for the year 2014-15 in term

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on 6A of the Act dealing with transfer of goods otherwise than by way of sale. 4. It is seen that the suo motu power under Section 56 of the KVAT Act has been exercised by the second respondent in the instant case in the light of the provisions contained in sub-section (2) of Section 9 of the CST Act. Subsection (2) of Section 9 reads thus : (2) Subject to the other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under general sales tax law of the appropriate State shall, on behalf of the Government of India, assess, collect and enforce payment of tax, including any interest or penalty, payable by a dealer under this Act as if the tax or interest or penalty payable by such a dealer under this Act is a tax or interest or penalty payable under the general sales tax law of the State; and for this purpose they may exercise all or any of the powers they have under the general sale

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hat suo motu powers conferred on the second respondent under Section 56 of the KVAT Act is more in the nature of administrative control over the lower authorities which is not conferred on him in terms of sub-section (2) of Section 9 of the CST Act. It is seen that similar contention raised in the context of the suo motu power under the Kerala General Sales Tax Act, 1963 (KGST Act) in respect of an assessment made under the CST Act has been considered by this Court in TRC No.116 of 2000 and connected cases. In the common order passed in the said cases, it was found by a Division Bench of this Court that the sumo motu power conferred on the Deputy Commissioner under Section 35 of the KGST Act could be availed in respect of assessments made under the CST Act in the light of subsection (2) of Section 9 of the CST Act. Paragraph 12 of the said judgment reads thus : 12. Sub-section (2) of Section 9 vest the power with state authorities to assess or re-assess tax, levy penalties, deal with a

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2018 (3) TMI 692 – CESTAT AHMEDABAD – TMI – CENVAT credit – HR Coil, MS Pipe, SS Tube, Joints etc., used for fabrication of capital goods and its supporting structures – Held that: – the issue is addressed by Principal Bench at Delhi in the case of Singhal Enterprises Pvt. Ltd. Vs. Commissioner of Central Excise & Customs, Raipur [2016 (9) TMI 682 – CESTAT NEW DELHI], where it was held that applying the “User Test” to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures would fall within the ambit of ‘Capital Goods’ as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat Credit.
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Even though in principle, the appellant are eligible to credit, however, the use of the said item is not supported by evidence, hence, the matter is remanded to the adjudicating authority for verification of the said facts – appeal allowed by way of remand. – Appeal No. E/10272-10273/2018 – ORD

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appeals. 3. The Ld. Advocate Shri R. V. Shetty for the appellant submits that all these items were used for fabrication of the capital goods and supporting structures of capital goods, hence, eligible to credit as per the definition of capital goods/input prescribed under Rule 2 (a)/2(k) of CCR, 2004. He submits that the credit is admissible in view of the judgement of the Principal Bench At Delhi in the case of Singhal Enterprises Pvt. Ltd. Vs. Commissioner of Central Excise & Customs, Raipur 2016 (34) ELT 372 (Tri- Del.). 4. The Ld. AR for the Revenue reiterated the findings of the Ld Commissioner (Appeals). 5. I find that the issue is addressed by Principal Bench at Delhi in the case of Singhal Enterprises Pvt. Ltd. Vs. Commissioner of Central Excise & Customs, Raipur 2016 (34) ELT 372 (Tri- Del.). It is observed as follows: 13. Now we turn to the question, whether credit is admissible on various structural steel items, such as, MS Angles, Sections, Channels, TMT Bar, etc.,

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that the said decision of the Larger Bench was considered by the Hon ble Gujarat High Court in the case of Mundra Ports & Special Economic Zone Ltd., 2015 (04) LCX0197 = 2015 (39) S.T.R. 726 (Guj.), wherein it was observed that the amendment made on 7-7-2009 cannot be held to be clarificatory and as such would be applicable only prospectively. 15. We find that the controversy can be laid to rest by making a reference to the decision of the Apex Court in the case of CCE, Jaipur v. Rajasthan Spinning & Weaving Mills Ltd., 2010 (255) E.L.T. 481 (S.C.), wherein the Hon ble Supreme Court has considered an identical issue of steel plates and MS channels used in the fabrication of chimney for diesel generating set. The credit stands allowed in the light of Rule 57Q of the erstwhile Central Excise Rules, 1944. In the said judgment, the Apex Court has referred to the user test evolved by the Apex Court in the case of CCE, Coimbatore v. Jawahar Mills Ltd., 2001 (132) E.L.T. 3 (S.C.), whi

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