Goods and Services Tax – Royalty and license fee exempted from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value under
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Goods and Services Tax – Special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa. – Notification – TMI Updates – Highlights
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Goods and Services Tax – Total Revenue Collections under GST for the month of December 2017 stand at ₹ 86,703 crore till 24th January 2018; – TMI Updates – Highlights
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Goods and Services Tax – GST – Dated:- 25-1-2018 – Total Revenue Collections under GST for the month of December 2017 stand at ₹ 86,703 crore till 24th January 2018; One crore taxpayers have been registered under GST so far till 24 January, 2018 of which 17.11 lakh are Composition Dealers The total revenue received under GST for the month of December 2017(received in December/January up to 24th January) has been ₹ 86,703 crore till 24th January 2018. The Last Date for filing of GSTR
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Goods and Services Tax – Started By: – Yatin Bhopi – Dated:- 25-1-2018 Last Replied Date:- 31-1-2018 – Dear expert, Please guide me on below quires related to E-waybill. 1. We are manufacturer and import raw material (chemicals) in bulk from abroad. To pay the custom duties bill of entry will prepared for say 500MT. The movement of goods from Port to factory will be done through 20MT tankers (approx. 25 tanker trips required). In such case are we need to generate E-waybill for making movement of goods from port to factory(since Rule 138 say registered person who causes the movement for reason other than supply or inward supply from an unregistered person), if yes then for each e-waybill are we need mentioned same bill of entry no as a docu
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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. – Reply By Ramaswamy S – The Reply = 1. Only one of the party (supplier or transporter or the recipient) to raise the e-way bill. If supplier has raised, then the transporter shall not raise the eway bill. He only updates that record with respect to vehicle number etc (if not done).2. If there is a trans-shipment then the transporter is liable to raise the e-way bill.RegardsS.Ramaswamy – Reply By Ganeshan Kalyani – The Reply = 2. Transporter registration under eway bill is optional. Further, even though he is unregistered in GST he can register for eway bill. – Discussion-Forum
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Goods and Services Tax – Started By: – SAFETAB LIFESCIENCE – Dated:- 25-1-2018 Last Replied Date:- 25-1-2018 – Dear Experts, My query is on Refund application RFD-01 A We are a pharma manufacturer and our outward supply final product is of 12 % GST. We buy about 200 raw materials, packing materials, consumables and availing so many services with different (almost all) rates of GST. In the application Statement 1 asks the following. Refund on account of ITC accumulated due to Inverted Tax Structure 1. Turnover of inverted rated supply of Goods 2. Tax payable on such inverted rated supply of goods 3. Adjusted Total Turnover 4. Net Input Tax Credit 5. Maximum refund amount be claimed (1 x 4 / 3) – 2 I didn't understand the meaning for all
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be granted as per the following formula – Maximum Refund Amount = {(Turnover of inverted rated supply of goods) x Net ITC ÷ Adjusted Total Turnover} – tax payable on such inverted rated supply of goods Explanation.- For the purposes of this sub rule, the expressions Net ITC and Adjusted Total turnover shall have the same meanings as assigned to them in sub-rule (4). Now as per sub-rule (4) NET ITC and Adjusted Total turnover means :- Net ITC means input tax credit availed on inputs and input services during the relevant period; Adjusted Total turnover means the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the value of exempt supplies other than zero-rated supplies, during the releva
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Goods and Services Tax – Detention of goods – surgical gloves – detention on the ground that the goods were not accompanied by the document provided for under Rule 138(2) State SGST Rules – HC found t
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Service Tax – Merely sharing the staff amongst the group companies and got the reimbursement of cost from such associate company, the same should not be considered as rendering of the taxable service
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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 25-1-2018 – Goods and Services Tax (GST), introduced from July 1, 2017 is over six months old now but has resulted in operational and implementation disruptions affecting all stakeholders. GST law, as drafted and legislated, is not free from the interpretational hassles. GST Council his however, making regular changes to fix the anomalies and hardships faced by taxpayers. We expect some legislative changes in the forthcoming Union Budget -2018, based on GST Council recommendations. Taxpayers have already started challenging various provisions of GST laws and rules framed there under with more than 75 writs being filed in different courts. High courts have taken a liberal sta
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order was to the effect that the Transit Declaration Form (TDF) was absent and that the goods have been mis-described. Also, there was no allegation whatsoever as to the intention of the petitioner to evade tax. In such circumstances, it was held that in absence of any allegation or evasion of tax being made against the petitioner at the stage of detention and seizure and even at the stage of issuance of notice of penalty, it was difficult to sustain the penalty. In M/s M.K. Enterprises through its Prop. Mukesh Kumar v. State of U.P. & 3 Others (2017) 12 TMI 342 (Allahabad), where the assessee was not given any opportunity to show cause or give reply to the allegation on which goods had been seized on account of absence of Transit Decl
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Goods and Services Tax – Started By: – nandankumar roy – Dated:- 25-1-2018 Last Replied Date:- 3-2-2018 – DEAR SIR, WRONGLY SUBMITTED JULY GSTR1 AND RETURN BLOCKED WITH ZERO DATA ALL ACROSS SECTION AND AS PER GST SITE REPLY THERE IS NO PROVISION FOR REVISION AND AS AUG I HAVE NOT SUBMITTED , CAN I ENTER JULY DATA WITH AUG ALL TOGETHER . PL HELP. WITH REGARDS, N K ROY 9427181604 – Reply By KASTURI SETHI – The Reply = It appears that your data meant for July, 17 has not been accepted by the Commo
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GST – States – No. 2/2018 – State Tax (Rate) – Dated:- 25-1-2018 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 2/2018 – State Tax (Rate) The 25th January, 2018 No. GST/24/2017.-In exercise of the powers conferred by sub-section (1) of section 11 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Arunachal Pradesh, Department of Tax & Excise, No.12/2017- State Tax (Rate), dated the 28thJune, 2017, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 183, Vol. XXIV, Naharlagun, Friday, June 30, 2017, vide File No. GST/24/2017, dated the 28th June, 2017, namely:- In the said notification, in the Table, – (a) against serial number 3, in the entry in column (3), after the words "a Gover
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shall be inserted, namely: – (1) (2) (3) (4) (5) 19A Heading 9965 Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30thday of September, 2018. 19B Heading 9965 Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30thday of September, 2018. ; (e) against serial number 22,in the entry in column (3), after item (b), the following item shall be inserted, namely: – (c) motor vehicle for transport of students, faculty and staff, to a person providing services oftransportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent. ; (f) after serial number 29 and the entries relating thereto, the follow
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tional Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR). Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory andDevelopment Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board ofIndia (SEBI)under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. Nil Nil ; (j) against serial number 45, in the entry in column (3),- (i) in item (a
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namely:- (h) services by way of fumigation in a warehouse of agricultural produce. ; (m) against serial number 60, in the entry in column (3), the words the Ministry of External Affairs, shall be omitted; (n) after serial number 65 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 65A Heading 9991 Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). Nil Nil ; (o) against serial number 66, in the entry in column (3),- (i) after item (a), the following item shall be inserted, namely:- (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee; ; (ii) in item (b),- (A) in sub-item (iv), the words upto higher secondary shall be omitted; (B) after sub-item (iv), the following sub-item shall be inserted, namely:- (v) supply of online educational journals or periodicals: ; (C) in the proviso, for the word, brac
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2018 (6) TMI 702 – AUTHORITY FOR ADVANCE RULING – ANDHRA PRADESH – 2018 (13) G. S. T. L. 445 (A. A. R. – GST) – Supply of goods – inter-state trade – Exemption from GST – outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships – Reverse charge – Whether appellant are exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships or not? – If at all they are liable for GST on their outward supplies whether they can collect the GST from the recipient for the goods namely:- (a) Ocean going merchant vessels on foreign run; (b) Indian Naval Ships; and (c) Indian Coast Guard Ships or from their authorized agents.
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Held that:- The goods which are received by the applicant are within the Customs area as defined under Section 2 (11) of the Customs Act, 1962. Accordingly goods cleared / supplied by the applicant is to be treated as supply
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Sri. J.V.M Sarma (Member) and Sri. Amaresh Kumar (Member) Present for the Applicant – Sri. K.V.J.L.N Sastry, (Advocate) Present for the Jurisdictional Officer – Not attended Ruling M/s PARSAN BROTHERS(hereinafter also referred as an applicant), having GSTIN 37AAAEFP0090P1ZV are holders of Special Warehouse License No. 14/2016, issued under Section 58 (A) of The Customs Act, 1962 for storage of duty free ship stores imported without payment of duty for supply to Indian Naval / Coast Guard ships and Ocean going merchant ships. 2. The applicant seeks Advance Ruling under Section 104 of CGST & SGST Acts' 2017for the following questions:- i. Whether they are exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships or not ? ii. If at all they are liable for GST on their outward supplies whether they can collect the GST from the recipient for the goods namely:- Ocean going merchant vessel
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d by the DGFT Circular F.No. 21/31/63-CUS.IV, Dated: 17.08.1966, regarding concessions in respect of imported stores for Indian navy. Notification 123/93- Customs, Dated.14.05.1993 regarding concessions in respect of imported stores for Indian Coast Guard. Text of Customs Act' 1962 for section 87, 88 and 69 Supply details for the Ship stores exported to Ocean going merchant ships on foreign run under section 88(a) Supply details for the ship stores exported to Indian naval vessels under section 69 read with 87. Supply details for the ship stores exported to Indian Coast Guard Ships under section 69 read with 87. Import particulars including bill of entry and Re-warehousing certificate for the ship stores warehoused into customs special warehouse. 4. The relevant statutory provisions are reproduced hereunder for our examination of the issue: As per Section 2 (11) of the Customs Act, 1962 "Customs area" means the area of a customs station or a warehouse and includes any are
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rs, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, and the air space above its territory and territorial waters As per Section 2 (47) of the Central Goods and Service Tax Act, 2017 "exempt supply" means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply; As per Section 7 (2) of the Integrated Goods and Service Tax Act, 2017 Supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of goods in the course of inter-State trade or commerce 5. We have examined the facts of the case as submitted by the applicant. It is observed that the goods which are received by the applicant are within the Cu
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lue of such goods. Such a transaction squarely falls within the definition of "supply" as per section 7 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as, "CGST Act") and shall be taxable in terms of section 9 of the CGST Act read with section 20 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as, "IGST Act"). It may be noted that as per sub-section (2) of section 7 of the IGST Act, any supply of imported goods which takes place before they cross the customs frontiers of India, shall be treated as an inter-State supply. Thus, such a transaction of sale/transfer will be subject to IGST under the IGST Act. The value of such supply shall be determined in terms of section 15 of the CGST Act read with section 20 of the IGST Act and the rules made thereunder, without prejudice to the fact that customs duty (which includes BCD and applicable IGST payable under the Customs Tariff Act) will be levied and collect
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2018 (6) TMI 623 – AUTHORITY FOR ADVANCE RULING – ANDHRA PRADESH – 2018 (13) G. S. T. L. 423 (A. A. R. – GST) – Supply of goods – inter-state trade – Exemption from GST – outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships – Reverse charge – Whether appellant are exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships or not? – If at all they are liable for GST on their outward supplies whether they can collect the GST from the recipient for the goods namely:- (a) Ocean going merchant vessels on foreign run; (b) Indian Naval Ships; and (c) Indian Coast Guard Ships or from their authorized agents.
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Held that:- The goods which are received by the applicant are within the Customs area as defined under Section 2 (11) of the Customs Act, 1962. Accordingly goods cleared / supplied by the applicant is to be treated as supply
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ed:- 25-1-2018 – Sri. J.V.M Sarma (Member) and Sri. Amaresh Kumar (Member) Present for the Applicant – Sri. K.V.J.L.N Sastry, (Advocate) Present for the Jurisdictional Officer – Not attended Ruling M/s FAIRMACS SHIP STORES PRIVATE LIMITED (hereinafter also referred as an applicant), having GSTIN 37AAACF1406C1ZC are holders of Special Warehouse License No. 14/2016, issued under Section 58 (A) of The Customs Act, 1962 for storage of duty free ship stores imported without payment of duty for supply to Indian Naval / Coast Guard ships and Ocean going merchant ships. 2. The applicant seeks Advance Ruling under Section 104 of CGST & SGST Acts' 2017 for the following questions:- i. Whether they are exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships or not ? ii. If at all they are liable for GST on their outward supplies whether they can collect the GST from the recipient for the goo
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egarding concessions in respect of imported stores for Indian Coast Guard. Text of Customs Act' 1962 for section 87, 88 and 69 Supply details for the Ship stores exported to Ocean going merchant ships on foreign run under section 88(a) Supply details for the ship stores exported to Indian naval vessels under section 69 read with 87. Supply details for the ship stores exported to Indian Coast Guard Ships under section 69 read with 87. Import particulars including bill of entry and Re-warehousing certificate for the ship stores warehoused into customs special warehouse. 4. The relevant statutory provisions are reproduced hereunder for our examination of the issue: As per Section 2 (11) of the Customs Act, 1962 "Customs area" means the area of a customs station or a warehouse and includes any area in which imported goods or export goods are ordinarily kept before clearance by Customs Authorities As per Section 88 (a) of the Customs Act, 1962 The provisions of section 69 and
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s Act, 1976, and the air space above its territory and territorial waters As per Section 2 (47) of the Central Goods and Service Tax Act, 2017 "exempt supply" means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply; As per Section 7 (2) of the Integrated Goods and Service Tax Act, 2017 Supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of goods in the course of inter-State trade or commerce 5. We have examined the facts of the case as submitted by the applicant. It is observed that the goods which are received by the applicant are within the Customs area as defined under Section 2 (11) of the Customs Act, 1962. Accordingly goods cleared / supplied by the applicant is to be treated as supply of goods in the course of inter-
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d to as, "CGST Act") and shall be taxable in terms of section 9 of the CGST Act read with section 20 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as, "IGST Act"). It may be noted that as per sub-section (2) of section 7 of the IGST Act, any supply of imported goods which takes place before they cross the customs frontiers of India, shall be treated as an inter-State supply. Thus, such a transaction of sale/transfer will be subject to IGST under the IGST Act. The value of such supply shall be determined in terms of section 15 of the CGST Act read with section 20 of the IGST Act and the rules made thereunder, without prejudice to the fact that customs duty (which includes BCD and applicable IGST payable under the Customs Tariff Act) will be levied and collected at the ex-bond stage RULING : 6. Having given careful consideration, we rule on the aforementioned question as under: (i) The applicant are not exempted from tax under GST on thei
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2018 (4) TMI 1213 – ALLAHABAD HIGH COURT – 2018 (15) G. S. T. L. 482 (All.) – Seizure of goods with vehicle – Section 129(3) of the U.P. GST Act – penalty – Held that: – petitioner has equally efficacious remedy of filing an appeal against the penalty order under Section 107 of the U.P. GST Act, 2017 – the vehicle may be released – petition disposed off. – Writ Tax No. – 85 of 2018 Dated:- 25-1-2018 – Bharati Sapru and Neeraj Tiwari, JJ. Counsel For Petitioner: Shri Nishant Mishra, Advocate Counsel For the Respondent: C.S.C. JUDGEMENT Heard Shri Nishant Mishra, learned counsel for the petitioner and Shri C.B. Tripahti, learned Special Counsel for the State. The petitioner has come up before this Court with a prayer that his goods along wi
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Seeks to amend notification No. FIN/REV-3/GST/1/08(Pt-1)/035 O dated 30th June,2017 so as to exempt certain services. – GST – States – FIN/REV-3/GST/1/08(Pt-1)/035 – Dated:- 25-1-2018 Notification – Circular
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Seeks to amend notification No N dated 30th June,2017 so as to notify CGST rates of various services. – GST – States – FIN/REV-3/GST/1/08(Pt-1)/034 – Dated:- 25-1-2018 Notification – Circular
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GST – States – FIN/REV-3/GST/1/08(Pt-1)/042 – Dated:- 25-1-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08(Pt-1)/042 Dated: 25th January, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act ) read with sub-section (3) of section 11 of the said Act, the State Government, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, makes the following amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/100, dated the 28
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GST – States – FIN/REV-3/GST/1/08(Pt-1)/041 – Dated:- 25-1-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08(Pt-1)/041 Dated: 25thJanuary, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the state tax on intra-state supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as are
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or Vehicles Act, 1988 (59 of 1988) and the rules made there under. 9% 2. 8703 Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 9% 3. 8703 Old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation. – For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above. 9% 4. 87 All Old and used Vehicles other than those mentioned from S. N
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Amendments in the Notification No. F.NO.FIN/REV-3/GST/1/08 (Pt-1) E , dated the 30th June, 2017 – GST – States – FIN/REV-3/GST/1/08(Pt-1)/040 – Dated:- 25-1-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08(Pt-1)/040 Dated: 25th January, 2018 NOTIFICATION In exercise of the powers conferred by sub-sections (1) and (3) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1)'E', dated the 30th June, 2017, namely:- In the said notification, – (1) in the S
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Amendment in Notification No F.NO.FIN/REV-3/GST(Pt-1) “D” dated 30th June,2017 – GST – States – FIN/REV-3/GST/1/08(Pt-1)/039 – Dated:- 25-1-2018 Notification – Circular
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GST – States – FIN/REV-3/GST/1/08(Pt-1)/044 – Dated:- 25-1-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08(Pt-1)/044 Dated: 25th January, 2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 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 pe
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GST – States – FIN/REV-3/GST/1/08(Pt-1)/045 – Dated:- 25-1-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08(Pt-1)/045 Dated: 25th January, 2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 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 pe
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GST – States – FIN/REV-3/GST/1/08(Pt-1)/046 – Dated:- 25-1-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F. NO. FIN/REV-3/GST/1/08(Pt-1)/046 Dated: 25th January, 2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 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 p
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GST – States – FIN/REV-3/GST/1/08(Pt-1)/047 – Dated:- 25-1-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F. NO. FIN/REV-3/GST/1/08(Pt-1)/047 Dated: 25th January, 2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 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 p
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GST – States – FIN/REV-3/GST/1/08(Pt-1)/048 – Dated:- 25-1-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08(Pt-1)/048 Dated: 25th January, 2018 NOTIFICATION In exercise of the powers conferred by section 146 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/354 dated 22nd June, 2017, except as respects things done or omitted to be done before such supersession, the State Government hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal f
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