Goods and Services Tax

2018 (3) TMI 691 – CESTAT AHMEDABAD – TMI – CENVAT credit – input service – Man-power supply service – case of appellant is that once the service tax was paid and the invoices issued indicating the payment of such service tax, the appellant are eligible to take credit of the service tax paid as the said services are used in or in relation to manufacture of finished goods – the amount which the service provider paid whether to be consider as a deposit or service tax for deciding the eligibility of credit? – Held that: – the issue is more or less settled in the case of Commissioner of Central Excise, Ahmedabad-III Versus Nahar Granities Ltd. [2014 (5) TMI 57 – GUJARAT HIGH COURT], where it was held that a manufacturer would be entitled to avail the cenvat credit in respect of the inputs used for the manufacture of a final product or in providing taxable service of the excise duty specified in First Schedule to the Excise Tariff Act – appeal allowed – decided in favor of appellant. – App

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ice recipient whereas, the service provider was required to pay 25% of the service tax liability, instead, since the service provider had paid the entire service tax amount(100%), therefore, the appellant are not eligible to avail credit of the service tax paid by the service provider, consequently, demand notice was issued for recovery of the credit with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. The appellant thereafter filed an appeal before Ld. Commissioner (Appeals) who in turn, rejected their appeal. Hence the present appeal. 4. Ld. Advocate for the appellant submits that they have availed credit of the service tax paid against the invoices issued by the service provider and hence it is immaterial whether the entire amount of service tax was paid by service tax provider or by the appellant while availing the credit on the same. He submits that the amount of service tax paid by the service provider cannot be considered as a deposit a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

has submitted that the proviso itself prescribes the condition to avail credit of the service tax paid on reverse charge mechanism mentioning that only after the service tax amount paid or payable is indicated in an invoice or bill in accordance with Rule 9 of the Cenvat Credit Rules, 2004, then only credit could be admissible. Since in the present case, the entire amount of service tax paid has been indicated in the invoice, therefore, they are eligible to take credit of the service tax paid. 6. I find that the appellant though required to pay 75% of the service tax liability, on receiving the man-power supply service from the service provider, however, initially the entire amount of service tax was paid by the service provider and later recovered from the appellant by indicating the same in the invoice. I find that the amount which the service provider paid whether to be consider as a deposit or service tax for deciding the eligibility of credit has been more or less settled by the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

he excise duty specified in First Schedule to the Excise Tariff Act. Insofar as the respondent is concerned, he had purchased the inputs and utilised the same for manufacture of a final product. Such goods were duty paid. Rules 3 and 4 of the Cenvat Credit Rules, 2004, thus would enable him to avail the Cenvat credit. It is a different thing that the supplier of the goods to the respondent paid excise duty on such product under mistaken belief. In law as declared by the Supreme Court in case of Collector of Central Excise, Patna v. Tata Iron and Steel Co. Ltd. (supra), no duty was payable on such product. Strictly speaking therefore, such amount deposited by the original manufacturer would not partake the character of excise duty. However, when the department did not dispute the classification of such manufacturer, accepted the declarations and duties, Cenvat credit on such duty cannot be declined to the purchaser of the goods who otherwise fulfilled all conditions tor availing Cenvat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (3) TMI 261 – CESTAT CHENNAI – TMI – CENVAT Credit – only plea put forward by the ld. counsel is that the adjudicating authority may be directed to verify the CENVAT documents and may be given benefit of the CENVAT credit in case the appellant produce documents – Held that: – In Vikash J. Shah Vs. Commissioner (Appeals) Coimbatore [2016 (2) TMI 442 – MADRAS HIGH COURT], the Honble High Court observed that the benefit of CENVAT credit ought to be given to the appellant – We direct the adjudicating authority to consider the claim of the appellant for CENVAT credit on production of documents. The said verification shall be completed within a period of three months from the date of receipt of this order.
–
Penalty on M/s. Sri Amman Allied and Steel Industries – Held that: – Taking into consideration of the fact that equal penalty under section 11AC has been imposed and also that a penalty under Rule 26 cannot be imposed upon a company, we find that the said penalty requires to be

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

eiving inputs. The original authority confirmed duty demand of ₹ 83,04,988/- as the goods which were removed clandestinely and ₹ 6,48,392/- being the CENVAT credit wrongly availed for the period June 2003 to June 2004. Interest under section 11AB and penalty under section 11AC were also imposed. Aggrieved by the Order-in-Original dated 4.5.2007, both the appellants filed appeals before the Tribunal. Department also filed appeal against the dropping of demand of duty on clandestine clearance by M/s. Sri Amman Allied and Steel Industries in the year 2001-02. The Tribunal vide common Final Order dated 30.4.2008 remanded the case. The departments appeal was also remanded. In denovo proceedings, the Commissioner confirmed the demand of ₹ 83,04,988/- along with interest and imposed equal penalty under section 11AC on M/s. Sri Ulaganayaki Amman Steels. The Commissioner dropped the demand of ₹ 6,48,392/- for recovery of CENVAT credit which was raised against M/s. Sri Ul

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

/s. Sri Amman Allied and Steel Industries, a penalty of Rs. One lakhs has been imposed under Rule 26 of Central Excise Rules, 2000 on the company. That since equal penalty under section 11AC has already been imposed on M/s. Sri Ulaganayaki Amman Steels, on adjudication of connected show cause notice arising out of the very same investigation, the said penalty under Rule 26 may be set aside. 3. The ld. AR Shri S. Govindarajan reiterated the findings in the impugned order. 4. Heard both sides. 5. The appellant has filed undertaking seeking to withdraw the major contentions in the appeal. It is submitted that they are not contesting the duty of ₹ 83,04,988/- confirmed in the impugned order. They also have undertaken to withdraw the appeal before Honble High Court against the Tribunals final order dated 30.4.2008. Therefore, the appeal filed by the appellant M/s. Sri Ulaganayaki Amman Steels deserves to be dismissed. The only plea put forward by the ld. counsel is that the adjudicati

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Customs – 29/2018 – Dated:- 26-2-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-II) JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, TAL. URAN, DIST-RAIGAD, MAHARASHTRA – 400 707. S/12-Gen-790/2017-18 DBK (JNCH) Date: 26.02.2018 PUBLIC NOTICE NO. 29/2018 Subject: Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface -reg. Attention of all the exporters and their agents working in the jurisdiction of the Jawaharlal Nehru Custom House (JNCH) is invited to CBEC Circular No. 5/2018-Customs dated 23.02.2018 regarding alternative mechanism for the process of IGST refund in invoice mis-match cases. 2. Accordingly, the exporters and their agents are requested to check the website of JNCH i.e. www.jawaharcusto

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – Maikulal Bhagat – Dated:- 25-2-2018 Last Replied Date:- 27-2-2018 – R/s,I have question ?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 input recieved from pucrhase of goods for resell.thank you – Reply By KASTURI SETHI – The Reply = Yes. ITC can be utilized towards any taxable outward supply of goods or services. Credit is substantive right. Only two basic conditions are there:- GST m

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – DUBBA SRINIVAS – Dated:- 25-2-2018 Last Replied Date:- 26-2-2018 – WHETHER TAMARIND WITH SEED ( FRESH) IS TAXABLE OR NOT UNDER GST RESUME – Reply By KASTURI SETHI – The Reply = Extract of FAQ dated 3.8.17 21. What is the HSN code and GST rate for tamarind? • Tamarind [fresh] falls under 0810 and attract Nil GST. • Tamarind [dry] falls under 0813 and attract 12% GST. – Reply By Ganeshan Kalyani – The Reply = Thanks Sri Kasturi Sir. – Discussion-Fo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – nirmal dutta – Dated:- 24-2-2018 Last Replied Date:- 23-3-2018 – Respected Sir / Madam,How to generate e-waybill for the following Items to be shipped.We are facing problem with it.1) Promotional Items.2) Free Samples.3) Zero value Items (Promotional).Thanks & Regards,nirmal dutta – Reply By Kishan Barai – The Reply = on ewaybill.nic.in you are given the option of Exempted Supply, Nil Rated, Stock Transfer, etc. – Reply By Ganeshan Kalyani – The Reply = In my view a notional value has to be mentioned to generate eway bill for free or promotional item etc. – Reply By YAGAY AND SUN – The Reply = In addition to above replies, the valuation of such promotional items, free samples etc. should be accord

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

0Total cost including GST + promotion = ₹ 11.80Selling price of 1 pc Soap ₹ 10.00 (including 1 pc Pen Promotional item) + GST @18%.Thanks & Regardsnirmal dutta – Reply By nirmal dutta – The Reply = Respected Sir / Madam,I am waiting for your valued suggestion due to E-waybill system start on 01.04.2018. Thanks & Regardsnirmal – Reply By nirmal dutta – The Reply = Respected Sir / Madam,Thanks for suggestions,But, It may please the noted that cost of our manufacturing product is added with promotional item cost for selling to customer, accordingly as per example manufacturing product cost plus promotional item. So we can't divide the selling product price separately as we are Soap manufacturer but not Pen (Promotional

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Customs – Refund of IGST on Export– Invoice mis-match Cases – Alternative Mechanism with Officer Interface – TMI Updates – Highlights

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – ajit tiwary – Dated:- 24-2-2018 Last Replied Date:- 9-9-2018 – Dear Sir,my client is a road contractor and the gst rate applicable @12% but those projects which has been started before 01/07/2017 and still work in progress. the old agreement related to cost has not been revised by the state government after implementation of gst. when we produce bill for payment the department determine it inclusive of gst. i can illustrate it as follow:Suppose overall contract price= 150pre-gstBill produce= ₹ 100Vat Deducted=Rs. 4( Vat @4%)Balance receive= 96 (assuming that tds has been deducted)post gstBill produce= ₹ 50 (as per department it is inclusive of gst)our turnover i.e net of tax (50/112*100=44

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

taining such particulars as may be prescribed, within thirty days of such price revision and for the purposes of this Act such supplementary invoice or debit note shall be deemed to have been issued in respect of an outward supply made under this Act; (b) where, in pursuance of a contract entered into prior to the appointed day, the price of any goods or services or both is revised downwards on or after the appointed day, the registered person who had removed or provided such goods or services or both may issue to the recipient a credit note, containing such particulars as may be prescribed, within thirty days of such price revision and for the purposes of this Act such credit note shall be deemed to have been issued in respect of an outwar

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

replyin case of input tax credit my opinion is that in case of government contract the owner of the property will be the state government and the agency i.e Road construction Division is a main contractor and the main contractor is appointing us as a contractor(i.e sub contract), secondlyif the purchase of goods and services by the contractor to make the road project and handed over the project to the road construction division, we can take the credit as for furtherance of business by the road contractor.kindly reply methanks – Reply By KASTURI SETHI – The Reply = How can you call yourself sub-contractor ? In my view, you are main contractor and hence not eligible for ITC. Agree with Sh.Alkesh Jani Ji. Govt. department acts for and on beha

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Directions u/s 168 of the CGST Act regarding non-transition of CENVAT credit u/s 140 of CGST Act or non-utilization thereof in certain cases. – TMI Updates – Highlights

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Customs – 10/2018 – Dated:- 24-2-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI-IV CUSTOM HOUSE, 60. RAJAJI SALAI, CHENNAI-600 001 Telephone: 044-25251217 – Fax: 044-25221861 Email:commr4-cuschn@nic.in www.chennaicustoms.gov.in (IS 15700:2005 (Sevottam) Certified) F. No. S.Misc.07/2018-Refunds – (Ch. IV) Dated: 24.02.2018 PUBLIC NOTICE No.10/2018 Subject: Refund of IGST on Export- Invoice mis-match Cases Alternative Mechanism with Officer Interface reg. 1. Kind attention of Exporters/ Customs Brokers/ Steamer Agents/ Other Stakeholders and the Trading Public is invited to Board's Circular no.05/2018 dated 23.02.2018, wherein possible issues/ errors in Refund of IGST paid on exports is discussed. Numerous representations have been received from exporters / trade associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. CBEC has issued Circular No 42 /

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t 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 of GSTR

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rter 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 are automatically sanctioned by Customs EDI system. As mentioned earlier, till date about ₹ 4000 Crore has been sanctioned as refund of IGST paid. 3 (vii) However, there are many instances where refunds are held up on Customs EDT syste

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Registration Demo Updated APPROVED.pdf Registration Advisory link: hops://www.icegate.g,ov.in/Download/v1.2 Advisory Registration APPROVED.12d Java set up for the DSC upload: https://www. icep.ate. eov. in/Down load/JavaSetu12ForDSC.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 invoic

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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, Custom House, Chennai has opened a dedicated IGST Refund cell at G403, 4th floor. Ganga Block with e-mail id igstcuschennai@mail.com & phone no.044-25254250 for the purpose of IGST refund. 5. This procedure is available only for Shipping Bills filed till 31st December 2017. Difficulties, if any, may be brought to the notice of the undersigned. 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. 6. Hindi version will follow. (PRAKASH Kr. BEHE

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (3) TMI 539 – BOMBAY HIGH COURT – TMI – Returns filed by the electronic mode are not generated on the website of the Department, and thus were not accepted – Held that: – even if the returns are forwarded belatedly, they cannot be refused for those forwarding these returns after the prescribed period are aware that they would be visited with tax liability and the component of interest and penalty may be also added – This Court should not be flooded with litigations of this nature – there are no reasons why the returns are not being accepted or not loaded on the site. – WRIT PETITION {L} NO.424 OF 2018, AND CIVIL WRIT PETITION {ST} NO.2230 OF 2018 Dated:- 24-2-2018 – S.C. DHARMADHIKARI & SMT. BHARATI H. DANGRE, JJ. Mr. Ishaan Patk

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – Jitin B – Dated:- 23-2-2018 Last Replied Date:- 7-3-2018 – Dear sir i have one doubt regarding RCM on frieght.as per Gst notification no.12/2017 -central tax(rate) dated 28/6/2017 (sr.no 18) transporters has two options to pay GST 5%with out input.12% with input.and it further shows that if transporter chooses 12% as per notification the specified supplier need not pay gst on RCM.it means if he chooses 5% then supplier is also required to pay under RCM.please send me reply – Reply By rajkumar shukla – The Reply = pl confirm whether it is notfn 11/2017 or 12/2017 – Reply By Rajagopalan Ranganathan – The Reply = Sir, Sl. No. 1 of Notification No. 13/2017- Central Tax (Rate) dated 28.06.2017 as amended c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

are required to pay 5% under RCM – Reply By Jitin B – The Reply = @@Rajagopalan RanganathanDear sir,As per notificationIf GTA opts to pay 5% on output then input is not availabletosuch GTA.And the notification also says if GTA chooses 12% on output the specified suppliers are not required to pay GST under RCM as u have said but the notification is silent about if GTA chooses 5% on output then whether the specified supplier are required to pay GST under RCM or not? – Reply By Ganeshan Kalyani – The Reply = if transporter charges GST on invoice either 5% or 12% then the recipient (which you have mentioned as supplier ) need not pay GST under reverse charge. if transporter does not charge any tax on invoice then the specified recipient is liab

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Income Tax – Started By: – CA-Gourav Garg – Dated:- 23-2-2018 Last Replied Date:- 7-4-2018 – Whether Late filing fees of GST Returns allowed as an expenses in Income Tax? – Reply By Ganeshan Kalyani – The Reply = In my view, 'NO'. – Reply By KASTURI SETHI – The Reply = Dear Sh.Kalayani Ji,. Here expense means the Querist wants deduction on account of the amount paid as penalty or late fee. You have replied, 'NO'. Your reply appears to be right. This expense is on account of defa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – By: – Praveen Nair – Dated:- 23-2-2018 Last Replied Date:- 23-2-2019 – How to correct Errors at GST Portal? In case the exporters failed to enter export invoice details in Table 6A of Form GSTR1, filed for the relevant tax period, they can enter such invoice details in Table 6A, while filing Form GSTR 1 of the subsequent tax period. If it results in increasing the tax liability, it should be paid along with interest at the time of filing GSTR 3B, of such subsequent period. Also any error/omission made in entering the export details in table 3.1(b) if GSTR 3B return of previous period can be made good by way of suitable adjustment entries in Table 3.1(b) of subsequent GSTR 3B return in the light of Circular No. 26/26/2017 GST dated. 29/12/2017 issued by CBEC Correction of Wrong details in GSTR 3B: If IGST paid on exports has been declared as ZERO in Table 3.1(b), whereas IGST shown to have been paid under Table 6A of GSTR 1 for that tax period, the correc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

data provided under Table 6A of GSTR-1 IGST amount paid through TAble 3.1(b) of GSTR 3B must be either EQUAL to or GREATER than, the total IGST amount shown to have been paid under Table 6A and Table 6B of GSTR-1 of corresponding return period. Port Code is valid as per format prescribed by ICEGATE. If the above conditions are not met, the data will not be sent to ICEGATE due to validation failure. The exporter has the option to check the GST validation status for his shipping bills in his ICEGATE website login for all records transmitted by GSTN ICEGATE login can be obtained by registration at the ICEGATE website. GST portal website will also provide link to Track the status of Invoice data to be shared with ICEGATE, which can be viewed shortly (may be in a weeks time) under the Refunds sections. – Reply By Praveen Nair – The Reply = With reference to the Export Refunds claim difficult faced by the exporter community Circular 5/2018-Customs dated. 23.02.2018 has been release. May resu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

in/index1.php or 164.100.155.199/pdf/Shipping_bill_Error_code_SB005.pdf – Reply By pankaj Singh – The Reply = Hi Sir, I had Wrongly Mention the our Export amount in Column 3.1 a instead of 3.1 b in GSTR 3B due to which my export Invoices has not been sent to Icegate for refund. request you to please provide me the solution to rectify and to separate the amount from table 3.1A t table 3.1B in GSTR 3B of Previous month to GSTR 3B of current month. – Reply By SANDIP PATEL – The Reply = Hi Sir,I had Wrongly Mention the our Export amount in Column 3.1 a instead of 3.1 b in GSTR 3B due to which my export Invoices has not been sent to Icegate for refund. request you to please provide me the solution to rectify and to separate the amount from table 3.1A t table 3.1B in GSTR 3B of Previous month to GSTR 3B of current month.same problem to me.from sandip patel endemic export pvt ltd. – Reply By chandra shriraam – The Reply = Can anyone help me with the solution plz. I have wrongly prepared an ex

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Customs – 08/2018 – Dated:- 23-2-2018 – 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: 23.02.2018 PUBLIC NOTICE NO. 08/2018 Sub: Frequently asked Questions on IGST refunds on goods exported out of India The Central Board of Excise and Customs, New Delhi has informed that it has been continuously receiving representations from exporters and trade association in relation to pending IGST refund. Therefore, the Board has decided to release Frequently Asked Questions (FAQ) on IGST refund which is circulated as enclosed to create awareness amongst the EXIM community. SUMIT KUMAR COMMISSIONER OF CUSTOMS Frequently Asked Questions on IGST refunds on goods exported out of India Q1 What is zero rated supply under GST? Ans. Under GST, exports and supplies to SEZ are zero rated as per Section 16 of the IGST Act, 2017. By zero rating, it is meant that the entire supply

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

bove, pertains to refund of integrated tax paid for the zero-rated supplies made by suppliers who opt for the route of export on payment of integrated tax and claim refund of such tax paid. There can be two sub categories of such suppliers namely: (i) Exporter of goods (ii) Service exporters and persons making supplies to SEZ Q4. Who can get IGST refunds from Customs? Ans. The registered persons who have exported goods out of India on payment of IGST are eligible to get the refund of integrated tax so paid subject to certain conditions related to filing of correct and sufficient information in both GSTN and Customs system. Q. 5 How to file application for getting IGST refund from Customs? Ans. As per Rule 96 of the CGST Rules 2017, dealing with refund of IGST paid on goods exported out of India, the shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India, Once both the export general manifest (EGM) and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

alidation error occurs due to various deficiencies which are enumerated here-in-after. Q. 8 What are the reasons for data not being transmitted from GSTN to Customs System? Ans. It has been observed that a number or record have not been transmitted by GSTN to the Customs system which could be on account of various errors that have occurred in the validation carried out by the GSTN. It Is understood that cases where such validations fail are on account of : (i) Both GSTR 1 /Table 6A and GSTR 3B have not been filed for that supply or there are missing invoices in GSTR 1 for that supply. (ii) Invoices provided In Table 6A of GSTR 1/ 1E arc incomplete, e.g., details of shipping bill and port number/ code ore not mentioned. (iii) IGST paid under Table 3.1(b) of GSTR 3B being less than total IGST claimed in Table 6A of GSTR 1/ 1E of the same period. The claim cannot be more than that or the amount of IGST paid. Q.9 What steps are to be token in cases of errors mentioned above and who should

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

STN. Q. 11 I have filed correct Information in GST return but still my refund Is not sanctioned? Ans. In cases where the exporter has filed correct information in the GST returns and it gets successfully validated by the GSTN, it is thereafter transmitted electronically to the Customs system wherein the GST return data is matched with the shipping bill data. If the matching is successful, ICES processes the claim for refund and the relevant amount of IGST paid with respect to each shipping bill or bill of export is electronically credited to the exporter's bank account as registered with the Customs authorities. But, wherever the matching fails on account of some error, the refund do not get sanctioned. The matching between the two data sources is done at invoice level and any mis-match of the laid down parameters results in one or more of the following errors/ responses: Code Meaning SB000 Successfully validated SBOO1 Invalid SB details SB002 EGM not filed SBOO3 GSTIN mismatch SB0

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e is no provision of amendment in the shipping bill once the EGM is filed. Q. 15 What should be done for error code SBOO4? Ans. This error occurs due to duplicate/ repeats transmission of shipping bill-invoice record from GSTN. The previous transmission would have already been validated for IGST refund by ICES. Q. 16 What should be done for error code SBOO5? Ans. This is the most common error committed by the exporters, which occurs due to mismatch of invoice number as declared in the invoice table of the shipping bill and that declared in the GSTR 1 for the same supply. This can happen due to: Typographical mistake while entering data in GSTR 1 or the The exporter uses two sets of invoices, one invoice for GST and another invoice for exports resulting in mismatch of invoice numbers. After the implementation of GST, it was explained in the advisories that the details an exporter is required to enter in the "invoice" column while filing the SB pertains to the invoice issued by

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e CGST Rules, 2017. The said mechanism is expected to be available shortly. It may, however be noted that these Interim workarounds shall only be available as a onetime measure for the past SBs. It is advised that the exporters should take care so as not to repeat such mistakes in future and ensure that the same GST compliant export invoice is declared at both ends. Q. 17 What should be done for error code SBOO6? Ans. In cases of exports through ICDs, if the gateway EGM is not filed electronically or it contains some error, response code SB006 appears. It is noticed that gateway EGM In case of many ICD shipping bills have been manually filed, leading to such refunds not being processed. While the Customs at gateway ports are pursuing this matter with the shipping lines, the exporters can also approach their shipping line to file the EGMs electronically. Q 18. What Is the exporters' role In case of IGST refunds? Ans. Exporters have to ensure that only correct as well as sufficient i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t still the refund has not been received in the bank account? Ans. SB000 (Successfully Validated) is the response code which comes when all the decided parameters like GSTIN, SB number, invoice number etc. match between GSTN and Customs database. This code implies that the SB is ready for inclusion in the IGST refund scroll. Howeve, it might happen that even with SB000, the SB does not appear in the refund scroll. This could be due to: (i) The exports might have been made under bond or LUT, hence not eligible for refund. (ii) If a shipping bill covers multiple invoices, few of the Invoices might have been successfully validated with code SB000 whereas other invoices might be containing other types of error/s (iii) Composite rate of drawback has been claimed For that SB during the transitional period between 01.07.2017 to 09.2017, thus making the SB ineligible for IGST refund. (iv) Where the IGST claimed amount is less than ₹ 1000/-. In all the above cases, the scroll amount shall

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

furnish correct bank account details to the proper officer (Customs field formation) in order to update the same in ICES. (iv) As the status of refund claims is available in ICEGATE login, in cases where the corrective action has been already taken by the exporter, he may write to ICEGATE/gateway port Customs for redressal. (v) In general, any grievance related to the IGST refund claim may be brought to the notice of the Pr. Commissioner or Commissioner of the Customs of the gateway port for necessary action. Common Errors and Rectification Procedures Code Meaning Rectification SB000 Successfully validated SBOO1 Invalid SB details Amend GSTR-1 by using Form 9A and fill correct SB details SB002 EGM not filed Approach shipping line for filing of EGM SB003 GSTIN mismatch Amend GSTR-1 by using Form 9A SB004 Record already received and validated No action required SB005 Invalid Invoice Number Amend GSTR- 1 by using Form 9A and fill correct SB006 Gateway EGM not available Approach shipping

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Customs – 08/2018 – Dated:- 23-2-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI-IV CUSTOM HOUSE, 60, RAJAJI SALAI, CHENNAI-600 001 Telephone: 044-25251217 – Fax: 044-25221861 Email:commr4-cuschn@nic.in www.chennaicustoms.gov.in (IS 15700:2005 (Sevottam) (Certified) F. No. S.Misc.07/2018-Refunds-(Ch. IV) Dated: 23.02.2018 PUBLIC NOTICE No.08/2018 Sub: Frequently Asked Questions (FAQs) related to IGST Refunds Regarding. Kind attention of Exporters/ Customs Brokers/ Steamer Agents/ Other Stakeholders and the Trading Public is invited to Board's Instruction in F.No.450/119/2017-Cus.IV dated 15.02.2018, wherein possible issues/ errors in Refund of IGST paid on exports is discussed. This office has been continuously receiving representations from exporters and trade association in relation to pending IGST refund, In order to bring clarity, the Frequently Asked Questions (FAQs) on IGST refund issues are enclosed herewit

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ordance with the provisions of Section-54 of the CGST Act, 2017i under either of the following options, namely: (i) He may. supply goods or services or both under bond, or letter of undertaking, subject to such conditions, safeguards 'and procedure as may be prescribed, without payment of. integrated tax and claim refund of unutilised input tax credit of CGST, SGST / UTGST and IGST; or (ii) He may supply goods or services or both, subject to such Conditions, safeguards and procedure 'as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied. Q.3 What Is IGST refund? Ans. The second category, mentioned above, pertains to refund of the integrated tax paid for the zero-rated supplies made by suppliers who. opt .for the route of export on payment of integrated tax and claim refund of such tax paid. There be two sub- categories of such suppliers namely: (i) Exporter of goods (ii) Service exporters and persons making su

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

? Ans. The IGST refund module has been designed to have an in-built mechanism to automatically process and grant refund after validating the shipping bill data available in ICES against the GST return data transmitted by GSTN. Manual intervention would be limited to only exceptional cases where automatic validation becomes impossible due to some technical errors. Such exceptional cases would be only those which would be .approved by the Board and the procedure in those cases would be separately laid out. Q. 7 I have filed my GST returns but still my refund is not sanctioned. Ans. The IGST refund would not be processed if it fails any validation at the level of either GSTN or Customs system. Validation errors occur due to various deficiencies, which are enumerated here-in-after. Q. 8 What are the reasons for data not being transmitted from GSTN to Customs system? Ans. It has been observed that a number of records have not been transmitted by GSTN to the Customs system which could be on

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

login of exporter), they may write to GSTN helpdesk. Q. 10 How can I find whether my refund data has been successfully transmitted by GSTN to Customs or not? Ans. GSTN is reportedly working on a feedback/message system so as to inform the exporters about such failed validations. At has present, the Customs system. does not have any information about the reasons for which validation at GSTN has failed. However, for all those records which have been successfully transmitted to Customs system, the report can be generated at the end of field officers. Even the exporter has the option to check the GST validation status for his shipping bills in his ICEGATE website login for all records transmitted by GSTN. Q. 11 I have filed correct Information In GST return but still my refund is not sanctioned. Ans. In cases where the exporter has, filed correct information in the GST returns and it gets, successfully validated by the GSTN, it is thereafter transmitted electronically to the Customs syste

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

could be a clerical error made by the exporter at the time of filling of GSTR 1/Table 6A, which can be, rectified by making amendments in GSTR 1 by using Form 9A. Form 9A has been made available by GSTN w.e.f. 15.12.2017 in exporter's login at the GST common portal. Q. 13-What should be done for error code SB002? Ans. Exporter has to approach their shipping line/airline/carrier to file the EGM immediately Q. 14 What should be done for error code SB003? Ans. This error occurs when GSTIN declared in the SB does not match with the GSTIN mentioned in the corresponding GST return. In this case too, the exporter has to make necessary changes in GSTR 1 by use of amendment Form 9A. Exporters should note that there is no provision of amendment in the shipping bill once the EGM is filed. Q. 15 What should be done for error code SB004? Ans. This error occurs due to duplicate/repeat transmission of shipping bill invoice record from GSTN. The previous transmission would have already been valid

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST is to be paid on the actual transaction value of the supply between the exporter and the consignee, which should be the same as the one declared in the commercial invoice. If SBOO5 is due to a data entry mistake in GSTR 1, it can be send ed. in or if 9A.d But any mistake in the SB cannot be amended once EGM is filed. Also, if the exporter has used a separate invoice in the SB, he cannot include that in his GSTR 1 in lieu of his GST invoice. Thus, SB005 error, as of now, cannot be corrected by any amendment either in GSTR 1 or in the shipping bill. For these cases, a mechanism is being considered by the Board to make the requisite corrections manually in line with the recent amendments in Rule 96 of the CGST Rules, 2017. The said mechanism is expected to be available shortly. It may, however, be noted that these interim workarounds shall only be available as a one- time measure for the past SBs. It is advised that the exporters should take care so as not to repeat such mistakes in f

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

STN. (ii) The exporter also has the option to view the SB details relevant for IGST validation on the ICEGATE website. The exporter can view this while filing the GST returns and ensure that the details are entered accurately in the returns as well so that no mis-match occurs. (iii) In case, the exporter's account is not validated by PFMS, he may approach jurisdictional Customs Commissionerate with correct account details and get it updated in ICES. (iv) If the exporter is not getting the refund due to suspension/alert on his IEC, he may clear his dues or submit e-BRC and have the Suspension revoked. Q. 19. The shipping bill has been transmitted by GSTN to Customs and there is no error In the refund claim. But still the refund has not been received In the bank account. Ans. SB000 (Successfully Validated) is the response code which comes when all the decided parameters like GSTIN, SB number, invoice number etc. match between GSTN and Customs databases. This code implies that the SB

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

account of the IEC is not validated by PFMS. Q. 20. What is the course of action if there are multiple errors in the refund claim? Ans. Each such error would be required to be corrected individually in order to get refund. Q. 21, In case of errors, where should I contact for necessary action? Ans. The following steps could be followed in case of errors in processing of refunds: (i) When the records have not been transmitted by GSTN to Customs, exporters may contact GS TN helpdesk. (ii) Wherever the error is SBO02/SB006, exporter may approach their shipping line/airline/carrier to file the EGM immediately. (iii) In cases where the temporary scroll generated but it s not included in-the final scroll, the exporters are advised to furnish correct bank account details to the proper officer (Customs field formation) In order to update the same in ICES. (iv)As the status of refund claims is available ICEGATE login, in cases where the corrective action has been already taken by the exporter,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (4) TMI 1046 – MADRAS HIGH COURT – 2018 (15) G. S. T. L. 182 (Mad.) – CENVAT credit – Reversal of credit on capital goods – lease back of goods – contemporaneous leasing back through rental agreement – whether the leasing back amounts to removal of capital goods from the factory premises of the petitioner or not? – Rule 3(5) of the CCR – Held that: – In any adjudicatory process, the authority has a duty to deal with every material and relevant contention raised by the disputant. This alone will ensure that decision-making occurs thoroughly and lawfully and that the decision-maker's mind is focussed. The decision-maker needs to be disciplined in addressing questions, nor just arriving at answers.
–
The stand of the writ petitioner is that the revenue has not questioned the legality of the sale dated 22.03.2013 and the rental agreement. In the counter affidavit it has been stated that the revenue has not accepted the transaction as genuine at any point of time. If according to

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ited on 22.03.2013. The said capital goods were leased back to the petitioner with effect from 01.04.2013. According the petitioner, the goods were sold to OPC Limited only for financial accommodation and in view of the contemporaneous leasing back through rental agreement, there was no removal of capital goods from the factory premises of the petitioner and that therefore Rule 3(5) of the Cenvat Credit Rules is not attracted. 2.However, the respondent herein after scrutinizing the annual report of the assessee for the year 2012-13 during audit accounts conducted by the officers attached to Internal Audit of Madurai Commissionarate during Feb 2014 noted that deemed removal/delivery of the said capital goods to OPC Assets Solutions Pvt. Ltd was made on 22.03.2013 itself and the delivery of the goods back to the petitioner herein took place only on 01.04.2013. It appeared that the petitioner herein is either liable to reverse the credit proportionate to the actual cenvat credit taken to

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

oner, in the facts and circumstances of this case, the petitioner ought not to be non suited on that ground. 2.The impugned order is vitiated for failure to advert to the defence projected by the petitioner herein. 3.The whole basis of the show cause notice as well as the impugned order is unsustainable in law. 6.Per contra, the learned standing counsel appearing for the respondents reiterated the stand taken in the counter affidavit. 7.At the very outset, this Court must notice the prayer made in the writ petition. The petitioner seeks quashing of the impugned order on the ground of non consideration of the submissions made by them in the reply and during personal hearing. Therefore, all that the petitioner seeks is only a remand to the file of the respondent for fresh consideration in accordance with law. Since this is the prayer sought for the by the petitioner himself, this Court would not be justified in venturing into a discussion on the merits of the matter. If this Court comes

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

les, 2004 and the decision of the Allahabad High Court in (Hero Motors Ltd. v. Commissioner of Central Excise, Ghaziabad (2014 (310) E.L.T 729), held as follows : 16.On a plain reading of Rule 3 (5) of the Cenvat Credit Rules, 2004, we find that Rule 3 (5) only speaks about the removal of goods under cover of invoice referred to in Rule 9 on inputs or capital goods on which cenvat credit has been taken and if such goods are removed as such from the factory or premises of the provider of output service, the manufacturer of the final products or provider of output service, shall be liable to pay an amount equal to the credit availed in respect of such inputs or capital goods. 17.In this case, we find there is no removal of goods under cover of invoice as provided under Rule 9 of the Cenvat Credit Rules, 2004 and there is nothing in Rule 3 (5) of the Cenvat Credit Rules, 2004 to invoke the deeming fiction as insisted by the adjudicating authority. The language of Rule 3 (5) is plain and s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

it had been specifically pleaded that the aforesaid decision of the Division Bench of this Court was referred to not only in the written submissions but also reiterated at the time of personal hearing. This factual assertion is not controverted in the counter affidavit filed by the respondent. This Court went through the impugned order in its entirety. The defence projected by the petitioner herein based on 2015 323 ELT 290(Commissioner of Central Excise, Trichy vs. CESTAT) has not been referred to or considered. On this sole ground, the impugned order is liable to be quashed. 11.In any adjudicatory process, the authority has a duty to deal with every material and relevant contention raised by the disputant. This alone will ensure that decision-making occurs thoroughly and lawfully and that the decision-maker's mind is focussed. The decision-maker needs to be disciplined in addressing questions, nor just arriving at answers (Administrative Law by Mark Elliott and Jason N.E.Varuhas

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

other aspect of the matter. The stand of the writ petitioner is that the revenue has not questioned the legality of the sale dated 22.03.2013 and the rental agreement. In the counter affidavit it has been stated that the revenue has not accepted the transaction as genuine at any point of time. If according to the respondent, the sale dated 22.03.2013 is not genuine, the question of deemed removal of the goods will not even arise. This Court is of the view that while the assessee can argue in the alternative, the department cannot. The respondent must take a clear and definite stand. For all these reasons, the order impugned in the writ petition is quashed. The matter is remitted to the file of the respondent for fresh consideration in accordance with law. The respondent shall afford an opportunity of personal hearing to the petitioner. It is necessary to sound a note of caution here. The respondent no doubt has filed a counter affidavit seeking to sustain the order impugned in this wr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 6/2018 – Dated:- 23-2-2018 – GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002 No. F.3(88)/Fin (Rev-I)/2017-18/DS-VI/96 Dated: 23/2/2018 Notification No. 6/2018 – State Tax In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification referred to as the said Act), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 04/2018 – State Tax – Dated:- 23-2-2018 – GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002 No. F.3(86)/Fin (Rev-I)/2017-18/DS-VI/92 Dated: 23/2/2018 Notification No. 04/2018 – State Tax In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification referred to as the said Act), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby waives the of late fee payable by any registered person for failure to furnish the details of outward supplies

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 7/2018 – State Tax – Dated:- 23-2-2018 – GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002 No. F.3(89)/Fin (Rev-I)/2017-18/DS-VI/94 Dated: 23/2/2018 Notification No. 7/2018 – State Tax In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification referred to as the said Act), the Lt. Governor of National Cap

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 5/2018 – State Tax – Dated:- 23-2-2018 – GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002 No. F.3(87)/Fin (Rev-I)/2017-18/DS-VI/93 Dated: 23/2/ 2018 Notification No. 5/2018- State Tax In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification referred to as the said Act), the Lt. Governor of National Cap

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (3) TMI 255 – CESTAT NEW DELHI – 2018 (363) E.L.T. 851 (Tri. – Del.) – Applicability of Section 11AC (1)(d) of CEA – case of appellant is that said provision nowhere further applies to adjudicate the matter relatable to confiscations etc – Held that: – the conclusion of proceedings in terms of sub section (d) is provided in respect of cases mentioned in sub-section (c). Sub-section (c) relates to the evasion of duty by reason of fraud or collusion. As such it has to be held that in cases of fraud conclusion etc., the entire proceedings would get finally concluded on an assessee depositing the dues as mentioned in sub-section (d), thus not permitted further adjudication relatable to the confiscation of the goods on the vehicle etc.
–
Appeal allowed – decided in favor of appellant. – Appeal No. E/51932/2017-SM & E/50211/2018-SM – Final Order No. 50740-50741/2018 – Dated:- 23-2-2018 – Hon ble Mrs. Archana Wadhwa, Member ( Judicial ) Shri B. Bhushan, Advocate – for the appellant

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

hey confiscated the goods with an option to the appellant to redeem the same on payment of redemption fine of ₹ 50,000/-. Further, the truck belonging to the owner Shri Chatarpal Singh who was also confiscated with an option to redeem the same on payment of redemption fine of ₹ 40,000/- 3. The contention of the ld. Advocate is that the said provision of law i.e. Section 11AC (1)(d) provides for conclusion of the entire proceedings subject to the payment of duty, interest and 15% of penalty. The said provision nowhere further applies to adjudicate the matter relatable to confiscations etc. 4. After hearing the ld. AR appearing for the Revenue, I reproduce the relevant Section 11AC(1) (c) & (d) of the Central Excise Act, 1944. The amount of penalty for non-levy or short-levy or non-payment or short-payment or erroneous refund shall be as follows: (c) Where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reas

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ifteen per cent of the duty demanded, subject to the condition that such reduced penalty is also paid within the period so specified and all proceedings in respect of the said duty, interest and penalty shall be deemed to be concluded. 5. As is seen from above, the provisions of sub-section (d) are invocable in respect of transactions mentioned in sub-section (c). The said sub section provides for conclusion of the proceedings in case an assessee deposits the dues as mentioned in the sub section within a period 30 days of the issue of the show cause notice. The said provision is with a purpose to reduce the litigation. However, the lower authorities have observed that as much as in the present case there was suppression with an intent to evade payment of duty, the confiscation of the goods as also the vehicle can be adjudicated upon. I find no merit in the above stand of the Revenue. On a careful reading of both the sub sections, an inevitable conclusion is drawn that the conclusion of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O.Ms.No. 39 – Dated:- 23-2-2018 – GOVERNMENT OF TELANGANA REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.Ms.No. 39 Dated: 23-02-2018 NOTIFICATION In exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely:- (1) These Rules may be called the Telangana Goods and Services Tax (Amendment) Rules, 2018. (2) Save as otherwise provided in these Rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Telangana Goods and Services Tax Rules, 2017,- (i) with effect from 23rd day of January, 2018, in rule 3, in sub-rule (3A), for the words ninety days , the words one hundred and eighty days shall be substituted; (ii) with effect from the 1st January, 2018, in rule 7, in the Table, (a) in Sl. No. 1, in column number(3), for the words one per cent. , t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ies 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 organising State also. (c) Organising State has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010. (3) The v

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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. ; (vii) with effect from 23rd day of January, 2018, 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 same PAN and same State code as the Input Service Distributor; (ii) a consecutive serial number not exceeding s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 rules 46, 46A or, 49, in a case where such person is not required to carry an e-way bill under these rules. ; (ix) with effect from 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 orders issued in G.O.Ms No. 289, Revenue (CT-II) Department, Dt. 18-12-2017, 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 supplies received on which the supplier has availed the benefit of orders issued in G.O.Ms No. 253, Revenue (CT-II) Department, Dt. 23-11-2017 or notification No. 41/2017-Integrated Tax (Rate) dated the 23rd October, 2017 published in the Gazette of India, E

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 RFD01 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 orders issued in G.O.Ms No. 289, Revenue (CT-II) Department, Dt. 18-12-2017 or orders issued in G.O.Ms No. 253, Revenue (CT-II) Department, Dt. 23-11-2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23.10.2017 published in the Gazette

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

T 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 of this rule, the expression handicraft goods has the meaning as assigned to it in the orders issued in G.O.Ms No. 266, Revenue (CT-II) Department, Dt. 29-11-2017, as amended from time to time. Explanation 2.- For the purposes of this rule, the consignment value of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

l 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 option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees: Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tal, 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 of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. (5A) The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FOR

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ees, the transporter shall generate FORM GSTEWB-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 furnishing details in FORM GSTR-1: Provided that when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available. (9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 GSTEWB-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. (11) The details of e-way bill generated under sub-rule (1) shall be made available to the- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter, or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptanc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

such areas in the State as the Commissioner of State Tax, in consultation with Principal Chief Commissioner / Chief Commissioner of Central Tax, may notify. (e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification No. 2/2017- State tax (Rate) in G.O.Ms No. 110, Revenue (CT-II) Department, Dt. 29-06-2017 published in the Gazette of Telangana, Extraordinary, Part-I, number 191/A, dt. 30-06-2017, as amended from time to time; (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and (g) where the goods being transported are treated as no supply under Schedule III of the Act. Explanation. – The facility of generation and cancellation of e-way bill may also be made available through SMS. ANNEXURE [(See rule 138 (14)] S. No. Description of Goods (1) (2) 1. Liquefied petroleum gas for suppl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sl.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any 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.) Sl.No. Invoice details Goods/Services (G/S) Shipping bill/Bill of export EGM Details BRC/FIRC No. Date Value Port code No. Date Ref No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 ; (b) after Statement 3A, the following Statement shall be inserted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/Bill of export/Endorsed invoice by SEZ Integrated Tax Cess Integrate

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ent Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry. 3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or 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 0 Others FORM GST EWB-02 (See rule 138) Consolidated E-Way Bill Consolidated E-Way Bill No. : Consolidated E-Way Bill Date : Generator : Vehicle Number : Number of E-Way Bills E-Way Bill Number ; (xvi) with effect from 1st February, 2018, in FORM GST EWB-03, for the letters UT , at both places where they occur, the words Union territory shall be substituted; (xvii) with effect from 1st February, 2018, in FORM GST INV-01, for the letters UT , the words Union territory shall be s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O.Ms.No. 42 – Dated:- 23-2-2018 – GOVERNMENT OF TELANGANA REVENUE (COMMERCIAL TAXES.II) DEPARTMENT G.O.Ms.No. 42 Dated: 23-02-2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O.Ms.No. 41 – Dated:- 23-2-2018 – GOVERNMENT OF TELANGANA REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.Ms.No. 41 Dated: 23-02-2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Telangana Goods and Services Tax Act, 2017 ( Act No.23 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =