Goods and Services Tax

M/s. Bharti Airtel Limited Versus The Assistant State Tax Officer SGST Department, Ernakulam
GST
2018 (4) TMI 205 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 28-3-2018
W. P. (C) No. 11083 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri. A. Kumar, Sri .P. J. Anilkumar, Smt G. Mini And  Sri. P. S. Sree Prasad
For The Respondent : Sri. V. K. Shamsudheen
JUDGMENT
Petitioner seeks release of the goods detained by the respondent under Sectio

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Amendment in the Notification G.O. Ms. No.8/2017-Puducherry GST (Rate), dated the 29th June, 2017 and No.38/2017-Puducherry GST (Rate), dated the 24th October, 2017.
G.O. Ms. No. 10/2018-Puducherry GST (Rate) Dated:- 28-3-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
G.O. Ms. No. 10/2018-Puducherry GST (Rate)
Puducherry, the 28th March, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby ma

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The Puducherry Goods and Services Tax (Third Amendment) Rules, 2018.
G.O. Ms. No. 20 Dated:- 28-3-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
Puducherry, the 28th March, 2018
G.O. Ms. No. 20
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely: –
1. (1) These rules may be called the Puducherry Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall be deemed to hav

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by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.”;
(ii) in rule 127, in clause (iv), after the words “to furnish a performance report to the Council by the tenth”, the word “day” shall be inserted;
(iii) in rule 129, in sub-rule (6), for the words “as allowed by the Standing Committee”, the words “as may be allowed by the Authority” shall be substituted;
(iv) in rule 133, after sub-rule (3), the following sub-rule may be inserted, namely:-
“(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contravention or e

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t and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.”;
(vi) after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following sub-clause shall be inserted, namely: –
“c. any other person alleging under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.”;
(vii), after rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely:-
“Explanation. – For the purposes of this Chapter, the expressions 'transported by railways', '

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Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Jammu and Kashmir Goods and Service Tax Rules, 2017.
41/2018 Dated:- 28-3-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
COMMERCIAL TAXES DEPARTMENT
EXCISE AND TAXATION COMPLEX
RAILHEAD COMPLEX, JAMMU
Notification No. 41/2018
Subject: Extension of date for submitting the statement in FORM GST TRAN-2 under rule

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Amendment in SRO Notification GST – 08, dated – 08/07/2017.
SRO-GST-038 (Rate) Dated:- 28-3-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu
Notification
Jammu, the 28th March, 2018
SRO-GST-038 (Rate).-ln exercise of the powers conferred by sub-section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Gove

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The Jammu and Kashmir Goods and Services Tax (Third Amendment) Rules 2018.
SRO 147 Dated:- 28-3-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu
Notification
Jammu, the 28th March, 2018
SRO 147.- In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government hereby makes the following rules further to amend the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:-
1. Save as otherwise provided in these rules, they shall come into force on the date of publication of Central Goods and Services Tax (Third Amendment) R

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the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.”;
(ii) in rule 124 –
(a) in sub-rule (4), in the first proviso, after the words “Provided that”, the letter “a” shall be inserted;
(b) in sub-rue (5), in the first proviso, after the words “Provided that”, the letter shall be inserted,
(iii) for rule 125, the following rule shall be substituted, namely:-
“125. Secretary to the Authority.- An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority.”
(iv) in rule 127, in clause (iv), after the words “to furnish a performance report to the Council by the tenth”, the word “da

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provisions of the Act and these rules.”;
(vii) for rule 134, the following rule shall be substituted, namely:-
“134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings.
(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.”;
(viii) after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following sub-clause shall be inserted, namely: –
“c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not

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Time Limit for GSTR-1 for Turnover upto 1.5 Crore for furnishing the details of outward supply of goods or services or both.
(GHN-41)/GST-2018/S.148(6)TH-17/2018-State Tax Dated:- 28-3-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Dated the 28th March, 2018.
Notification No. 17/2018-State Tax
No. (GHN-41)/GST-2018/S.148(6)TH- In exercise of the powers conferred by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred to as the Act), the Government of Gujarat, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in

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e-WAYBILL FOR INTER-STATE MOVEMENT OF GOODS UNDER GST WITH EFFECT FROM the 1st DAY OF APRIL, 2018
06/2018 Dated:- 28-3-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR No. 06/2018
DATED: 28/03/2018
Subject: e-WAYBILL FOR INTER-STATE MOVEMENT OF GOODS UNDER GST WITH EFFECT FROM the 1st DAY OF APRIL, 2018
(in supersession of Trade Circular No. 01/2018 dated 08.01.2018)
In terms of Finance Department Notification No. 165 F.T. dated 05.02.2018, the effective date of introduction of e-waybill under the WBGST Act, 2017 (refer to Notification No. 2312 F.T. dated 29.12.2017) was rescinded so as to defer the effective date from which e-wayb

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for specific purpose of generating e-waybills.
Meanwhile, the existing system of e-waybill being run from the Directorate's website www.wbcomtax.gov.in shall continue till midnight of 31.03.2018 with the following conditions: –
1. Generation of waybill keys from the website www.wbcomtax.gov.in shall stop at midnight of 31.03.2018;
2. Generation of waybills using already generated keys shall stop at midnight of 31.03.2018;
3. Waybills generated till midnight of 31.03.2018 shall be valid for entry of taxable goods into West Bengal till 15.04.2018 or till its validity expires, whichever is earlier.
4. Cancellation of unused waybill keys shall continue till 15.04.2018 after which all remaining unused keys will be cancelled by system.
5.

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Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the West Bengal Goods and Service Tax Rules, 2017
01/2018-State Tax Dated:- 28-3-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
Order No. : 01/WBGST/PRO/2018 Dated: 28/03/2018
Order No. 01/2018-State Tax
Subject: Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of

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Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crore.
390-F.T.-17/2018-State Tax (Rate) Dated:- 28-3-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 390-F.T.
Howrah, the 28th day of March, 2018.
No. 17/2018-State Tax (Rate)
In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the Act), the Governor, on the recommendations of the Council, is pleased hereby to notify the registered persons having aggregate turnover of upto 1.

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Corrigendum in RGST Notification F.12(46)FD/Tax/2017-Pt.III-202 dated 07.03.2018
F.12(46)FD/Tax/2017-Pt.-III-210 Dated:- 28-3-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
CORRIGENDUM
Jaipur, dated: 28 March, 2018
F.12(46)FD/Tax/2017-Pt.-III-210.- The English version of this Department's notification No. F.12(46)FD/Tax/2017-pt-III-202 dated March 07, 2018 published in Rajasthan Gazette extraordinar

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Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Central Goods and Service Tax Rules, 2017
Order No. 1 /2018 Dated:- 28-3-2018 CGST – Circulars / Ordes
GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi, the 28th March, 2018
Order No. 1 /2018 – Central Tax
Subject: Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Central G

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Extension of due date for filing of application for refund under section 55 by notified agencies
20/2018 Dated:- 28-3-2018 Central GST (CGST)
GST
CGST
CGST
Rescinded vide NOTIFICATION NO. 20/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 20/2018 – Central Tax
New Delhi, the 28th March, 2018
G.S.R. 309 (E).- Whereas, as per section 55 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government may, on the recommendations of the Council, by notification, specify any specialised agency of the United Nations Organisation or any

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, Extraordinary, Part II, Section 3, sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 14/2018-Central Tax, dated the 23rd March, 2018, published vide number G.S.R 266 (E), dated the 23rd March, 2018;
Whereas, as per sub-section (2) of section 54 of the said Act, the specified persons, as notified under section 55 of the said Act, are entitled to a refund of tax paid by them on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of six months from the last day of the quarter in which such supply was received

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Extension of date for filing the return in FORM GSTR-6
19/2018 Dated:- 28-3-2018 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 25/2018 – Central Tax dated 31-05-2018
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 19/2018 – Central Tax
New Delhi, the 28th March, 2018
G.S.R. 308 (E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central

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Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than 1.5 crores
18/2018 Dated:- 28-3-2018 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 44/2018 – Central Tax dated 10-09-2018
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No.18/2018 – Central Tax
New Delhi, the 28th March, 2018
G.S.R. 296 (E). – In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act), the Commissioner, on the recommendations of th

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Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crore
17/2018 Dated:- 28-3-2018 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 43/2018 – Central Tax dated 10-09-2018
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No. 17/2018 – Central Tax
New Delhi, the 28th March, 2018
G.S.R. 269 (E). – In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act), the Central Government, on the recommendations of the Council, hereby notifies the registered persons hav

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Seeks to amend various Customs exemption Notifications to exempt integrated tax and goods and services tax compensation cess on import of goods under Advance Authorisation/EPCG Schemes till 01.10.2018
35/2018 Dated:- 28-3-2018 Customs -Tariff
Customs
Miscellaneous Exemption Notifications
Cus
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 35/2018- Customs
New Delhi, the 28th March, 2018
G.S.R. 299 (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in each of the notifications of the Gov

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(xiii), for the figures and words “31st March, 2018”, the figures and words “1st October, 2018” shall be substituted.
3.
20/2015-Customs, dated the 1st April, 2015 [vide number G.S.R. 256 (E), dated 1st April, 2015]
In the said notification, in the opening paragraph, in condition (xiv), for the figures and words “31st March, 2018”, the figures and words “1st October, 2018” shall be substituted.
4.
22/2015-Customs, dated the 1st April, 2015 [vide number G.S.R. 258 (E), dated the 1st April, 2015]
In the said notification, in the opening paragraph, in condition (xiii), for the figures and words “31st March, 2018”, the figures and words “1st October, 2018” shall be substituted.
5.
45/2016-Customs, dated the 13th August, 2016 [vide numbe

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ed the 12th January, 2018.
(2) The principal notification No. 18/2015-Customs dated the 1st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) ,vide number G.S.R. 254 (E), dated the 1st April, 2015 and was last amended by notification No. 79 /2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1299(E), dated the 13th October, 2017.
(3) The principal notification No. 20/2015-Customs dated the 1st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 256 (E), dated the 1st April, 2015 and was last amended by notification No. 79

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February 2018 GST Revenue Hits Rs. 85,174 Crore: Breakdown Includes CGST, SGST, IGST, and Compensation Cess.
News
GST
GST revenue collections for February 2018 (received in February/March upt

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Reverse charge Mechanism
Query (Issue) Started By: – Ravikumar Doddi Dated:- 27-3-2018 Last Reply Date:- 15-4-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear sir,
In a Rice Mill, they procure paddy in a Private Lorry, are they liable to pay RCM on freight paid on paddy which is a agricultural produce exempt from GST and is there any exemption of GST under RCM on freight charges paid to Private Lorry owners.
Reply By Ganeshan Kalyani:
The Reply:
in my view gst is exempt o

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GST revenue collections for February 2018 (received in February/March upto 26th March) stand at 85,174 crore; 14,945 crore collected as CGST, 20,456 crore collected as SGST; 42,456 crores collected as IGST and 7,317 crores collected as Compensation Cess
GST
Dated:- 27-3-2018

Total Revenue Collection under GST: The last date for filing of GSTR 3B return for the month of February 2018 was 20th March 2018. The total revenue received under GST for the month of February 2018(received in February/March upto 26th March) has been ₹ 85,174 crores.
1.05 crore taxpayers have been registered under GST so far till 25th March, 2018. Out of these, 18.17 lakh are composition dealers which are required to file returns every quarter and

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New Rules for Principals and Auctioneers: Maintain Accurate Books for SGST Compliance in Commodity Auctions.
Circulars
GST – States
Issues in respect of maintenance of books of accounts relat

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Availability of ITC considering Sec 17 (5)
Query (Issue) Started By: – Yatin Bhopi Dated:- 27-3-2018 Last Reply Date:- 27-3-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear expert,
We have received bill for aluminium door and windows and some partition in plant. This expenses are booked and capitalised in Plant and Machinery.
Please let me know whether ITC is available or not after going through Section 17 (5)
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Since alum

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EXPORT CLEARANCE
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 27-3-2018 Last Reply Date:- 3-5-2018 Goods and Services Tax – GST
Got 3 Replies
GST
We have passed shipping bill and ready to clear export consignment on 30th March,2018. But Bill of lading of the same consignment is generated in month of April-18.
In above case can we book our export sales in current year i.e. 2017-18 or next financial year i.e. 2018-19.
Reply By Rajagopalan Ranganathan:
The Reply:
sir,
According to Section 12 (2) of CGST Act, 2017 "the time of supply of goods shall be the earlier of the following dates, namely:-
(a) the date of issue of invoice by the supplier or the last date on which he is required, under sub-section (1) of

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GST Job Work: Registration, Supply Location, and Compliance for Principals and Job Workers Explained.
Circulars
GST
Job Work under GST – Requirement of registration for the principal/ job wor

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IS INDIAN GST INDEED COMPLEX?
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 27-3-2018

India witnessed its biggest ever tax reform in July, 2017 when it migrated to Goods and Services Tax (GST) w.e.f. 1st July, 2017, subsuming therein over a dozen central and state indirect taxes. Given the nature of its federal structure, India followed a dual model of GST with simultaneous levy of Central and State GST. India is not the only country to have GST (or modified form of GST which is nothing but a value added tax).
This was done with multi-slab GST rates so as to take care of heterogeneous of socio-economic profile. So India adopted a four tier GST rates, viz, 5%, 12%, 18% and 28%, besides there being a zero rate, composition rates and compensation cess on specified goods. In certain cases, a fixed levy has been specified (e.g., restaurants, hotels, jewellery etc) and in some cases, payment of GST has been prescribed under reverse charge where recipient has

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ences result not only from the existence of exemptions and special arrangements to meet specific policy objectives, but also from differences of approaches in the definition of the jurisdiction of consumption and therefore of taxation. In addition, there are a number of variations in the application of value added taxes, and other consumption taxes, including different interpretation of the same or similar concepts; different approaches to time of supply and its interaction.
Over 160 countries in the world are currently levying VAT or GST. After India, UAE and other gulf countries have introduced VAT w.e.f. 1st January, 2018. Other nations working towards VAT / GST system include Afghanistan, Bhutan, Micronesia, Palau, Syria etc. Globally, indirect tax rates vary from zero related to as high as thirty percent.
Recently, World Bank made a comment in India Development Report about Indian GST system which is yet to take off properly and is in a nascent stage. Accordingly, Indian Goods a

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t from India, the countries that use four or more GST rates are Italy, Luxembourg, Pakistan and Ghana. According to the World Bank's biannual India Development Update report, most countries in the world have a single rate of GST on other hand, 49 countries use a single rate, 28 use two rates and only five countries including India use four rates.
Not only this, it is not just the tax rates that distinguish India's GST system from the rest of the world. The fiscal threshold for businesses to fall under the full GST impact in India is also the highest among all comparable countries.
It is an admitted fact that there is increased administrative tax compliance burden on firms and a locking-up of working capital due to slow tax refund processing. High compliance costs are also arising because the prevalence of multiple tax rates implies a need to classify inputs and outputs based on the applicable tax rate. Along with the need to apply the correct rate, firms are required to match

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abilize and settle down. This again needs to be discounted as theory is always far away from practice and economist's perception may not always hold good. If what he says comes true, it is also a reflection on all implementation agencies including the Government itself.
GST in ultimate analysis is likely to have positive impact on India's economic growth and businesses, adding to tax GDP ratio, revenue, cost effectiveness, business efficiency and quality of life. But not overnight, over a period. GST is only a beginning and not an end in itself. It is a continuous process and as such only in work- in-progress stage. However, drawing actively from user-feedback, the government has been very alert to implementation challenges and continues to take steps to make GST compliance more simple and efficient.
Despite the initial hiccups, the introduction of GST is having a far-reaching impact on reducing tax-related barriers to trade barriers, which is one of the primary goals of the

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