Goods and Services Tax – Page 495

GST Boosts Company Registrations and Sales, Spurring Industrial Growth and Positive Business Environment Impact.

GST Boosts Company Registrations and Sales, Spurring Industrial Growth and Positive Business Environment Impact.
News
GST
After introduction of GST, increasing trend in the number of companie

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IGST Exemption Extended for EOUs, STP, and EHTP Units on Specified Imports Until October 1, 2018.

IGST Exemption Extended for EOUs, STP, and EHTP Units on Specified Imports Until October 1, 2018.
Notifications
Customs
Exemption to specified goods imported on procured by EOU's, STP Units,

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Deadline Extended for IGST Refund Claims on Exports: Clarifications on SB005 Mechanism to Streamline Process for Exporters.

Deadline Extended for IGST Refund Claims on Exports: Clarifications on SB005 Mechanism to Streamline Process for Exporters.
Circulars
Customs
Refund of IGST on Export—Extension of date in S

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commission

commission
Query (Issue) Started By: – Dinesh Biyanee Dated:- 24-3-2018 Last Reply Date:- 26-3-2018 Goods and Services Tax – GST
Got 4 Replies
GST
if a person receives commission less than 20 lacs during a year will need GST registration or not.
will he be considered as pure agent ?
Reply By KASTURI SETHI:
The Reply:
(i) No registration required.
(ii) Whether a commission agent is pure agent or not, it depends upon terms and conditions of contract/agreement . However example C & F Agent, CHA etc. are pure agent.
Rule 33 of CGST Rules, 2017 also prescribes the procedure for transaction in which a person acts as a pure agent for a principal for certain services supplied to the principal through third party.
Although, supply

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e 33 of CGST Rules, 2017, “pure agent” means a person who –
(a) enters into a contractual agreement (whether written on otherwise) with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both;
(b) neither intends to hold nor holds any title to the goods or services or both so procured or provided as pure agent of the recipient of supply;
(c) does not use for his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services.
Reply By Alkesh Jani:
The Reply:
Sir, for my knowledge purpose, please clarify above raise issue by pursuing Section 15(2)(b) & (c) of the CGST Act, 2017.
Regards,
Repl

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TAXABILITY OF UP FRONT LEASE PREMIUM

TAXABILITY OF UP FRONT LEASE PREMIUM
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 24-3-2018

Leasing out the immovable property by the assessee was a taxable service under the category of Renting of Immovable Property under Section 65(105)(zzzz) of the Finance Act, 1994, as amended with effect from 01-07-2010.
The CBEC vide DO F. No. 334/1/2010-TRU dated 26-02-2010 had clarified that "it has been reported in many states, the local industrial corporation of PSUs or even private organization rent vacant land on a long terms leases with an explicit understanding that lessee would construct factory or commercial building on that land. In such cases, the ownership of the land is not transferred to the lessee and thus it is a service provided by the lessor to the lessee. The situation is similar to renting out a constructed structure for commercial purposes except that at the time of executing the lease agreement the land is in a vacant state and that l

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n the form of other charges against such provisioning of lease / renting service. Consideration means any amount that is payable for any service provided or to be provided. Lessor receives the amount in the form of upfront lease premium and other charges as consideration for lease. Upfront lease premium is charged on one time basis but on the other hand other charges are charged on regular basis (annual or otherwise). The premium is the price paid for obtaining the lease of an immovable property. While rent, on the other hand, is the payment made for use and occupation of the immovable property leased.
Service tax on renting activity as stipulated under Section 65B (41) of the Finance Act, 1994 read with Rule 2(1)(f) of the Service Tax Rules, 1994 cannot be charged on the amount of 'premium' or 'salami' paid by the lessee to the lessor for transfer of interest in the property from the lessor to the lessee as this amount is not for continued enjoyment of the property leased out. Since

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nt is payment made for use and occupation of immovable property leased. Tax is payable on renting of immovable property. Lease premium is not for continued enjoyment of property and as such demand was held to be not sustainable.
In City & Indus. Dev. Corpn. of Maharashtra Ltd vs. CST, Mumbai-II, 2014 (11) TMI 127 – BOMBAY HIGH COURT , it has been held by Bombay High Court that Service Tax is leviable on quantum of lease charges and not on lease premium.
In Infinity Infotech Parks Ltd. v. Union of India 2014 (12) TMI 36 – CALCUTTA HIGH COURT , it was held that prima facie, there is a distinction between premium or salami, being price paid for transfer of a right to enjoy property and rent paid periodically to lessor; while former was a capital income, latter was a revenue receipt. Premium/salami is not advance rent which constitutes revenue receipt. Long-term lease for 99 years has been held to amount to 'transfer' under Income-tax law and premium or salami received was held

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one-time payment on a different footing when compared to the regular lease rent, received in a periodical manner. On identical set of facts, with reference to lease granted by Tripura Industrial Development Corporation, the High Court of Tripura in the case of Hobbs Brewers India Pvt. Ltd. v. Union of India reported in [ 2016 (4) TMI 1173 – TRIPURA HIGH COURT ] held as below:
"4. We are not at all inclined to even issue notice in the writ petition. A perusal of Section 65(90a) and Section 65(105)(zzzz) of the Finance Act, 1994 as quoted in the letter dated 23-11-2015 clearly shows that "Renting of Immovable Property Service" includes renting, letting, leasing, licensing or other similar arrangements amounts to providing service and under Section 65(105)(zzzz) it is a taxable service.
5. It is urged on behalf of the petitioner that what is taxable is the rent and not premium. This argument is without any basis whatsoever. What is taxable is the consideration for the

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provision for exemption relating to long term lease of industrial plots (Section 104)
Finance Act, 2017 had inserted a section 104 as special provision in Finance Act, 1994 for retrospective exemption to lease premium/upfront fee in relation to long term lease of industrial plots.
This provision sought to insert section 104 in the 1994 Act so as to exempt service tax leviable on one-time upfront amount (premium, salami, cost, price, development charge or by whatever name called) in respect of taxable service provided or agreed to be provided by a State Government industrial development corporation or undertaking to industrial units by way of grant of long-term lease of thirty years or more of industrial plots, during the period commencing from the 1st day of June, 2007 and ending with the 21st day of September, 2016 (both days inclusive).
Earlier, vide Notification No. 41/2016-ST dated 22.09.2016, taxable services provided by State Government Industrial Development Corporations/ Und

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Confusions in GST Law: Part 1

Confusions in GST Law: Part 1
By: – Altamush Zafar
Goods and Services Tax – GST
Dated:- 24-3-2018

The first financial year under the GST regime is coming to an end but there is no dearth of confusions in the provisions of the law. This series will focus on various issues that are still unanswered. This is the first part and we will talk about the following issue:
Topic ; Input Tax Credit (ITC)
First a brief explanation about what is Input Tax Credit. Input Tax Credit is the tax paid on your purchases which can be availed and utilized to pay taxes on your sales. In this way the person pays taxes only on the value added in his product or service.
In Indian GST Law the tax structure is a dual model. For Intra-State (within a

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purposes. He stays in a hotel in Mumbai during his business trip. The hotel will charge him CGST and Maharastra GST. Now the question arises whether the person will be eligible to take credits of this service even if he provides the GSTIN of his firm.
The opinions of Consultants are divided on this matter. One category are of the opinion that no credits shall be available on this transactions and to avail the credits the person will have to get registered in Maharashtra. The second category is of the opinion that the person will be able to avail the CGST portion as that has applicability to all over India.
This issue might not hit hard on businesses in general as number of transactions might be less but it will certainly be a problem for

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refund on accumulated ITC on export of medicine

refund on accumulated ITC on export of medicine
Query (Issue) Started By: – BalKrishan Rakheja Dated:- 24-3-2018 Last Reply Date:- 25-3-2018 Goods and Services Tax – GST
Got 4 Replies
GST
A manufacutrer (Ltd Company) having one unit in Panchkula and another in Baddi (HP) (same name and same PAN) and engaged both are in manufacturing of medicine. Unit situated at Panchkula purchased the medicine from their Badi unit on payment of IGST and exported the same from the Panchkula premises in the same packing on same day after availing the ITC on these finished goods. The party export these goods (medicine) under LUT and now filed refund for accumulated ITC. on perusal of time of clearance invoices it also found that the difference of

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-15 MINUTES TO REACH FROM BADDI TO PANCHKULA.
Reply By KASTURI SETHI:
The Reply:
Point-wise reply is as under:-
(1) Yes.
(2) Yes.
(3) Sometimes timing set on the computer creates such problem. You are right to the extent that it is practically not feasible to reach the goods between 15-20 minutes. Journey takes more than one hour between Panchkula and Baddi. However, if your transaction is genuine, nothing to worry. Other supporting documents will come to your rescue i.e. Export docs, receipt of goods by foreign buyer, airway bill, foreign exchange, BRC, GR (consignment note) etc. In view of these docs, the error of timing would be treated as procedural/clerical/typographical lapse.
Reply By BalKrishan Rakheja:
The Reply:
Thanks Set

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After introduction of GST, increasing trend in the number of companies’ registrations, industrial activity has accelerated and growth in sales for corporates has also seen a remarkable increase

After introduction of GST, increasing trend in the number of companies’ registrations, industrial activity has accelerated and growth in sales for corporates has also seen a remarkable increase
GST
Dated:- 24-3-2018

Introduction of GST was a historical step for transforming India into a common national market with a simplified tax regime. GST was implemented w.e.f 1st July, 2017 and was welcomed by industry and corporates. Corporate sector as represented by industry associations such as CII, FICCI, and ASSOCHAM has reacted positively to introduction of GST in India.
The total number of companies registered during the period July, 2017 to February, 2018 (post GST) is 68,299. The number of companies registered in the correspo

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ood at 1.9% and 2.8% respectively. Thus, the growth in sales for corporates has also seen a remarkable increase in the post GST period so far.
This was stated by Union Minister of State for Law & Justice and Corporate Affairs Shri P.P. Chaudhary in Lok Sabha.
Also, the overall growth rate of GDP increased from 6.5% in Q2 to 7.2% in Q3 of 2017-18. The corresponding figures for 2016-17 were 7.6% and 6.8% respectively.
Introduction of GST was the biggest tax reform in independent India. Introduction of GST has reduced the multiplicity of taxes and has thus created a simpler tax regime to promote ease of doing business. By doing away with the cascading effects of multiple taxes, GST is expected to lead to a reduction in the prices of goods.

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GST on Milk Chilling Units

GST on Milk Chilling Units
Query (Issue) Started By: – b vinay reddy Dated:- 24-3-2018 Last Reply Date:- 25-12-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Whether GST is applicable on MILK CHILLING UNIT or Not?
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
As per Sl. No. 25 of Notification No. 2/2017-Central Tax (Rate) dated 28.6.2017 as amended " Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added suga

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Disbursal of SGST components of refund claim – Instructions issued- reg.

Disbursal of SGST components of refund claim – Instructions issued- reg.
05/2018 Dated:- 24-3-2018 Kerala SGST
GST – States
Office of the Commissioner of the State Goods and Services Tax Department, Government of Kerala, Thiruvananthapuram
No CT/24164/C1
Dtd 24/03/2018
Circular No. 5/2018
Sub: Disbursal of SGST components of refund claim – Instructions issued- reg.
The Government, vide order cited above has issued certain guidelines to the treasury officials with regard to refund o/ the SGST component. In order to streamline the procedures to be followed in the process of refund application filed by the tax payers on the rolls of State Tax authorities in line with the Government Order referred to above, the following further instructions are issued.
The refund applications filed by the tax payers on the rolls of State Tax authorities shall be processed by the concerned assessing authority within the stipulated time limit. if the total refund amount (including Central a

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of Tax payer
GSTIN
Date of filing of refund application
Refund Claim of Central Tax
Refund Claim of State Tax
Date of approval
Refund Sanctioned-Central Tax
Refund Sanctioned-State Tax
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2
3
4
5
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No.& Date of Refund sanction order
No. & Date of payment advice.
Date of communication to Central Tax authorities
Authority who approved the refund
Date of submission of refund order to the District Deputy Commissioner
Date of intimation of refund by the District Deputy Commissioner of State Tax.
Date of intimation of refund by Central Tax Authorities.
10
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Simultaneously a duly signed copy of the FORM GST RFD-04 (Provisional Refund) or FORM GST RFD-06 (Refund Sanction) along with Payment Advice in FORM GST RFD-05 should be forwarded to the Joint Commissioner, Central GST & Central Excise of the respective territorial jurisdiction for the release of CGST/IGST/Cess portion of refund.
On receipt of the refund sanction order in FORM GST RFD

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MH-0006- MIH-101 Tax-SH-02-SSH-(01) for excess dues/ (02) for exports/ (03) for deemed exports/08) for Inverted duty structure].
5. On allocation of fund in BIMS, present bills before Treasury.
6. Treasury shall transfer the refund amount to the Bank Account mentioned in the Payment Advice.
7. Upon release of payment, a communication should be given to the assessing authority.
SGST – REFUND REGISTER-3
(For sanction order received from State Tax Authorities)
Sl.No.
File No.
Name of tax payer
GSTIN
No. & Date of refund sanction order.
No. & date of payment advice
Date of receipt of communication from assessing authority.
Amount of SGST refund sanctioned
Date of submission of order to Treasury
1
2
3
4
5
6
7
8
9
Date of allocation of fund in BIMS
Date of submission of Bill.
Bill No.
Date of transfer of fund to Bank account.
Name of the Bank
Bank account number
IFSC
MICR
Date of intimation to the assessing authority of State Tax
10
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1

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The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2018

The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2018
282/2018/4(120)/XXVII(8)/2018/CT-12 Dated:- 24-3-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
=============
Document 1
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¤Â¾Ã Â¤Â¯Ã Â¥ââ¬ Ã Â¤ÂÃ Â¤ÂµÃ Â¤ââ¬Å¡ Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤Â¸Ã Â¤Â¦Ã Â¥ââ¬Ã Â¤Â¯ Ã Â¤ââ¬¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¯ Ã Â¤ââ¬¦Ã Â¤Â¨Ã Â¥ÂÃ Â¤ÂÃ Â¤Â¾Ã Â¤ââ¬â, Ã Â¤ââ¬°Ã Â¤Â¤Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â°Ã Â¤Â¾Ã Â¤ââ¬âÃ Â¤Â£Ã Â¥ÂÃ Â¤Â¡ Ã Â¤Â¶Ã Â¤Â¾Ã Â¤Â¸Ã Â¤Â¨ Ã Â¥Â¤
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In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the
Governor is pleased to order the publication of the following English translation of the
Notification No 282-/2018/4(120)/XXVII(8)/2018/CT-12 dated 24 Marc

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hereinafter referred to as the Principal Rules), with effect
from the 07th day of March, 2018, in sub-rule (4), in clause (b), for
sub-clause (iii) set out in column-1, the following sub-clause set
out in column-2, shall be substituted, namely:-
Column-1
Existing sub-clause
(iii) the registered person availing of this
scheme and having furnished the details of
stock held by him in accordance with the
provisions of clause (b) of sub-rule (2),
submits a statement in FORM GST TRAN 2
at the end of each of the six tax periods
during which the scheme is in operation
indicating therein the details of supplies of
such goods effected during the tax period.
Column-2
Hereby substituted sub-clause
(iii) The registered person availing of this
scheme and having furnished the details of
stock held by him in accordance with the
provisions of clause (b) of sub-rule (2),
submits a statement in FORM GST TRAN
2 by 31st March 2018, or within such period
as extended by the Commissione

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d 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 Government of Uttarakhand Finance section-8, notification
No 801/2017/9(120)/XXVII(8)/2017 dated 12th October, 2017 as amended from time to
time.
Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the
value, determined in accordance with the provisions

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ll 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 in this rule:
Provided also that where the goods are transpor

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he 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 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 FORM GST
EWB-01 for further movement of consignment:
Provided that once t

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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 in the e-way bill, the e-way
bill may be

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that where, under circumstances of an exceptional nature, the goods
cannot be transported within the validity period of the e-way bill, the transporter may
generate another e-way bill after updating the details in Part B of FORM GST EWB-01.
Explanation. For the purposes of this rule, the “relevant date” shall mean the date on
which the e-way bill has been generated and the period of validity shall be counted from
the time at which the e-way bill has been generated and each day shall be counted as twenty-
four hours.
(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-
01 has been furnished by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case maybe, shall
communicate hi

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of such goods and within such areas in the State as the
Commissioner of State tax, in consultation with the 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.518/2017/9(120)/XXVII(8)/2017 dated 29th
June, 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 supply to household and non
domestic exempted category (NDEC) customers
2.
Keros

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n as may be required on the common portal and a
unique number will be generated on the said portal:
Provided that the transporter, on an authorization received from the registered
person, may furnish information in Part A of FORM GST EWB-01, electronically, on the
common portal along with such other information as may be required on the common portal
and a unique number will be generated on the said portal:
Provided further that where the goods to be transported are supplied through an e-
commerce operator or a courier agency, on an authorization received from the consignor,
the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce
operator or courier agency and a unique number will be generated on the said portal:
Provided also that where goods are sent by a principal located in one State or Union
territory to a job worker located in any other State or Union territory, the e-way bill shall
be generated either by the principal or the job worker, if re

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tax, State or Union territory tax, integrated tax
and cess charged, if any, in the document and shall exclude the value of exempt supply of
goods where the invoice is issued in respect of both exempt and taxable supply of goods.
(2) Where the goods are transported by the registered person as a consignor or the recipient
of supply as the consignee, whether in his own conveyance or a hired one or a public
conveyance, by road, the said person shall generate the e-way bill in FORM GSTEWB-
01 electronically on the common portal after furnishing information in Part B of FORM
GST EWB-01.
(2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall
be generated by the registered person, being the supplier or the recipient, who shall, either
before or after the commencement of movement, furnish, on the common portal, the
information in Part B of FORM GST EWB-01:
Provided that where the goods are transported by railways, the railways shall not
deliver t

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ded also that where the goods are transported for a distance of upto fifty
kilometers within the State from the place of business of the consignor to the place of
business of the transporter for further transportation, the supplier or the recipient, or as the
case maybe, the transporter may not furnish the details of conveyance in Part B of FORM
GST EWB-01.
Explanation 1.-For the purposes of this sub-rule, where the goods are supplied by an
unregistered supplier to a recipient who is registered, the movement shall be said to be
caused by such recipient if the recipient is known at the time of commencement of the
movement of goods.
Explanation 2.-The e-way bill shall not be valid for movement of goods by road unless the
information in Part-B of FORM GST EWB-01 has been furnished except in the case of
movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5).
(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number

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movement of the consignment:
Provided that after the details of the conveyance have been updated by the
transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case
maybe, who has furnished the information in Part A of FORM GST EWB-01 shall not be
allowed to assign the e-way bill number to another transporter.
(6)
After e-way bill has been generated in accordance with the provisions of sub-rule
(1), where multiple consignments are intended to be transported in one conveyance, the
transporter may indicate the serial number of e-way bills generated in respect of each such
consignment electronically on the common portal and a consolidated e-way bill in FORM
GST EWB-02 maybe generated by him on the said common portal prior to the movement
of goods.
(7)
Where the consignor or the consignee has not generated the e-way bill in FORM
GST EWB-01 and the aggregate of the consignment value of goods carried in the
conveyance is more than fifty thousand rupees, t

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e 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 in the e-way bill, the e-way
bill may be cancelled electronically on the common portal within twenty four hours of
generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in
accordance with the provisions of rule 138B:
Provided further that the unique number generated under sub-rule (1) shall be valid
for a period of fifteen days for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for
the period as mentioned in column (3) of the Table below from the relevant date, for the
distance, within the country, the goods have to be transported, as mentioned in column (2)
of the said Table:-
Sl.
Distance
Validity period
No.
(1)
(2)
(3)
1.
Upto 100 km.
One day in cases oth

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me at which the e-way bill has been generated and each day shall be counted as the
period expiring at midnight of the day immediately following the date of generation of e-
way bill.
Explanation 2. For the purposes of this rule, the expression “Over Dimensional Cargo”
shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional
limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the
Motor Vehicles Act, 1988 (59 of 1988).
(11) The details of the e-way bill generated under this rule 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-01
has 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 acceptance or rejection of the consig

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a container freight
station for clearance by Customs;
(d) in respect of movement of such goods and within such areas in the State and for
values not exceeding such amount as the Commissioner of State Tax, in consultation
with the Principal Chief Commissioner/Chief Commissioner of Central Tax, may,
subject to conditions that may be specified, notify;
(e) where the goods, other than de-oiled cake, being transported, are specified in the
Schedule appended to Notification No. 518/2017/9(120)/XXVII(8)/2017 dated 29th
June, 2017 of Government of Uttarakhand Finance section-8 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;
(g) where the supply of goods being transported is treated as no supply under Schedule
III of the Act;
(h) where the goods are being transportedââ¬â
(i) under customs bond from

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sported upto a distance of twenty kilometers from the
place of the business of the consignor to a weighbridge for weighment or from the
weighbridge back to the place of the business of the said consignor subject to the
condition that the movement of goods is accompanied by a delivery challan issued
in accordance with rule 55.
Explanation. The facility of generation, cancellation, updation and assignment of e-way
bill shall be made available through SMS to the supplier, recipient and the transporter, as
the case may be.
ANNEXURE
[(See rule 138 (14)]
S. No.
(1)
Description of Goods
(2)
Liquefied petroleum gas for supply to household and non
1.
domestic exempted category (NDEC) customers
2.
Kerosene oil sold under PDS
3.
Postal baggage transported by Department of Posts
Natural or cultured pearls and precious or semi-precious stones;
precious metals and metals clad with precious metal
4.
(Chapter 71)
5.
Jewellery, goldsmiths' and silversmiths' wares and other
ar

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Commissioner.
(2) A registered person may obtain an
Invoice Reference Number from the
common portal by uploading, on the said
portal, a tax invoice issued by him in FORM
GST INV-1 and produce the same for
verification by the proper officer in lieu of
the tax invoice and such number shall be
valid for a period of thirty days from the
date of uploading.
(3) Where the registered person uploads the
invoice under sub-rule (2), the information
in Part A of FORM GST EWB-01 shall be
auto-populated by the common portal on the
(b) a copy of the e-way bill in physical form
or the e-way bill number in electronic form
or mapped to
to
a Radio Frequency
Identification Device embedded on to the
conveyance in such manner as may be
notified by the Commissioner:
Provided that nothing contained in
clause(b) of this sub-rule shall apply in case
of movement of goods by rail or by air or
vessel.
(2) A registered person may obtain an
Invoice Reference Number from the
common portal

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rge of the conveyance to
carry the following documents instead of
the e-way bill-
INV-1.
(4) The Commissioner may, by notification,
require a class of transporters to obtain a
unique Radio Frequency Identification
Device and get the said device embedded on
to the conveyance and map the e-way bill to
the Radio Frequency Identification Device
prior to the movement of goods.
(5) Notwithstanding anything contained in
clause (b) of sub-rule (1), where
circumstances so warrant, the Commissioner
may, by notification, require the person-in-
charge of the conveyance to carry the
following documents instead of the e-way
bill
(a) tax invoice or bill of supply or bill of (a)tax invoice or bill of supply or bill of
entry; or
(b) a delivery challan, where the goods are
transported for reasons other than by way of
supply.
Amendment
Rule 138B
entry; or
(b) a delivery challan, where the goods are
transported for reasons other than by way of
supply.”;
in 5. For rule 138B of

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nd intra-State movement of goods.
(2) The Commissioner shall get Radio
Frequency Identification Device readers
installed at places where the verification of
movement of goods is required to be carried
out and verification of movement of vehicles
shall be done through such device readers
readers where the e-way bill has been where the e-way bill has been mapped with
mapped with the said device.
(3) The physical verification of conveyances
shall be carried out by the proper officer as
authorised by the Commissioner or an
officer empowered by him in this behalf:
Provided that on receipt of specific
information on evasion of tax, physical
verification of a specific conveyance can
also be carried out by any officer after
obtaining necessary approval of the
Commissioner or an officer authorised by
him in this behalf.
the said device.
(3) The physical verification of conveyances
shall be carried out by the proper officer as
authorised by the Commissioner or an officer

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ing transit at one place within
the State or in any other State, no further
physical verification of the said conveyance
shall be carried out again in the State, unless
a specific information relating to evasion of
tax is made available subsequently.
Amendment in 7.
Rule 138D
goods-
(1) A summary report of every inspection of
goods in transit shall be recorded online by
the proper officer in Part A of FORM GST
EWB-03 within twenty four hours of
inspection and the final report in Part B of
FORM GST EWB-03 shall be recorded
within three days of such inspection.
(2) Where the physical verification of goods
being transported on any conveyance has
been done during transit at one place within
the State or in any other State or Union
territory, no further physical verification of
the said conveyance shall be carried out
again in the State, unless a specific
information relating to evasion of tax is made
available subsequently.”;
For rule 138D of the “Principal Rules”,

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le 138)
E-Way Bill
A.1
A.2
GSTIN of Supplier
A.3
A.4
A.5
Place of Dispatch
GSTIN of
Recipient
Place of Delivery
Document Number
A.6
Document Date
A.7
Value of Goods
A.8
HSN Code
Reason for
A.9
Transportation
PART-B
Vehicle Number
B.1
for Road
B.2
Transport
Document
Number/Defence
Vehicle No./
Temporary
Vehicle
Registration
No./Nepal or
Bhutan Vehicle
Registration No.
Notes:
1. HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers
having annual turnover upto five crore rupees in the preceding financial year and at four
digit level for taxpayers having annual turnover above five crore rupees in the preceding
financial year.
2. Document 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 Forwarding Note number or Parcel way bill number issued by railways or
Airway Bill Number or Bill of Lading Numbe

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r Bill of Supply or Delivery
Challan or Bill of Entry Number
Name of person in-charge of vehicle
Description of goods
Declared quantity of goods
Declared value of goods
Brief description of the discrepancy
Whether goods were detained?
If not, date and time of release of vehicle
Part B
Actual quantity of goods
Actual value of the Goods
Tax payable
Integrated tax
Central tax
State tax
Cess
Penalty payable
Integrated tax
Central tax
State tax
Cess
Details of Notice
Date
Number
Summary of findings
ÃÂ¨Â³ÃÂ¨Â§Ãâ¢ââ¬Å¾Ãâ¢ââ¬¡
E-Way Bill Number
Approximate Location
of detention
Period of detention
FORM GST EWB-04
(See rule138D)
Report of detention
Name of Officer in-
(if known)
charge
Date
Time
IRN:
Details of Supplier
GSTIN
Legal Name
Trade name, if any
Address
Serial No. of Invoice
Date of Invoice
FORM GST INV – 1
(See rule 138A)
Generation of Invoice Reference Number
Date:
Details of Consignee (Shipped
Details of Recipient (Billed to)
to)
GSTIN

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med refund of the integrated tax paid on
supplies in respect of which refund is
claimed.
Signature
Name –
Designation Status
Column-2
Hereby substituted
“DECLARATION [second proviso to
section 54(3)]
I hereby declare that the goods exported are
not subject to any export duty. I also declare
that I have not availed any drawback of
central excise duty/service tax/central tax on
goods or services or both and that I have not
claimed refund of the integrated tax paid on
supplies in respect of which refund is
claimed.
Signature
Name –
Designation / Statusââ¬;
Amendment in 10. With effect from the 07th day of March, 2018, in FORM GST
FORM
GST
RFD-01A
RFD-01A of the “Principal Rules”, for the
DECLARATION[second proviso to section 54(3)], the
following DECLARATION shall be substituted, namely:-
Column-1
Existing
DECLARATION [second proviso
to section 54(3)]
I hereby declare that the goods exported are
not subject to any export duty. I also
declare that I ha

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Last date for filling of return in FORM GSTR-3B.

Last date for filling of return in FORM GSTR-3B.
FA-3-12/2018-1-V-(34) Dated:- 24-3-2018 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhawan, Bhopal
Bhopal, the 24th March 2018
No. FA-3-12/2018-1-V-(34).-In exercise of the powers conferred by Section 168 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 Of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Madhya Pradesh Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in Form GSTR-3B for the month as specified in column (2) of the Table below shall be furnished el

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The Madhya Pradesh Goods and Services Tax Rules, 2017

The Madhya Pradesh Goods and Services Tax Rules, 2017
FA-3-13/2018-1-V-(35) Dated:- 24-3-2018 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhawan, Bhopal
Bhopal, the 24th March 2018
No. FA-3-13/2018-1-V-(35).-In exercise of the powers conferred by Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government hereby, makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:-
1. 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 Madhya Pradesh Goods and Services Tax Rules, 2017,

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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-rules 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 even non-contravention of the provisions of Section 171 or these rules, but the Authority is of the opinion that further in

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Third Amendment Rules 2018: Key Updates to Central GST Rules 2017 for Improved Compliance and Efficiency.

Third Amendment Rules 2018: Key Updates to Central GST Rules 2017 for Improved Compliance and Efficiency.
Notifications
GST
Amending the CGST Rules, 2017(Third Amendment Rules, 2018) – Notifi

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Reverse charge mechanism

Reverse charge mechanism
Query (Issue) Started By: – Vishal mandaviya Dated:- 23-3-2018 Last Reply Date:- 26-3-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Reverse charge
Lets start with an example of person doing trading of cotton.
For example Mr. A is cotton trader. He has GST number.
Lets say this is July 2017 and Mr. A purchase some amount of cotton from farmers (i e. Unregistered dealer). He buys a cotton worth of ₹ 1 Crore and sale it.
Now for GST he will need to pay 5 lakh for sales and 5 lakh as a reverse charge. So he pays total 10lakh of GST into which 5 lakh will be saved as an ITC.
Now the next month i.e. August.
This time Mr. A purchase cotton worth of 20lakhs and sell it.
Now this time he will pay 1

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der tax bracket and thereby increase in revenue to the govt. however this provision has been suspended upto 30th June 2018 as decided in the gst council meeting held on 10.03.2018.
first you pay 5lacs of reverse charge on say 17th of next month and let it get reflected in gst credit ledger of gstn. then while making payment of 5 lacs on sales then you will be claim set of the tax paid under reverse . by this way your money will not be blocked. the said method is within law as the provision states that credit can be taken in the same month.
Reply By Vishal mandaviya:
The Reply:
Dear Sir,
Thanks for your kind reply.
I have ITC of ₹ 8lakhs right now. Now how can I claim it back?
Reply By gstwithtmi tmi:
The Reply:
The tax you ar

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Transporters Temporarily Exempt from Generating E-Way Bills if Consignor or Consignee Fails to Do So.

Transporters Temporarily Exempt from Generating E-Way Bills if Consignor or Consignee Fails to Do So.
Notifications
GST
E-Way Bill Rules shall come into force w.e.f. 1.4.2018 – However, where

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The due dates for filing FORM GSTR-3B have been extended for the months of April to June 2018.

The due dates for filing FORM GSTR-3B have been extended for the months of April to June 2018.
Notifications
GST
Due dates for filing FORM GSTR-3B further extended for the months of April to

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GST Reverse Charge Exemption Extended u/s 5(4) Until June 30, 2018.

GST Reverse Charge Exemption Extended u/s 5(4) Until June 30, 2018.
Notifications
GST
Exemption from GST on reverse charge basis u/s 5(4) extended till 30.06.2018
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

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Goods & Services Tax (GST) collections

Goods & Services Tax (GST) collections
GST
Dated:- 23-3-2018

The month-wise consolidated figures of Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), Integrated Goods and Services Tax (IGST) and Cess collected by the Government since July 1, 2017 is as under:
(Amount in Rs. Crores)
Month
Collection
August, 2017
93,590
September, 2017
93,029
October, 2017
95,132
November, 2017
85,931
December, 2017
83,716
January, 2018
88,929
The GST collections have increased in the months of Jan. 2018 in comparison to previous two months.
The summary of returns filed for the month of January, 2018 is detailed below:
Taxpayers required to file Return (Other than composition Taxpayers)
GS

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Exemption of Excise on Ethanol from Local Vandor

Exemption of Excise on Ethanol from Local Vandor
Query (Issue) Started By: – SURESH PATEL Dated:- 23-3-2018 Last Reply Date:- 23-3-2018 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Sir,
Our unit is Established IN SEZ, & We are manufacturer of API Bulk drug, and its a new unit and first time going to purchase Ethanol from local vendor for manufacturing API and using as raw material.
The questing is, is there Imposed Excised duty? if exmpted, which section or rule or any notif

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time of dispatch

time of dispatch
Query (Issue) Started By: – MUNIRAJ SRINIVASAN Dated:- 23-3-2018 Last Reply Date:- 9-4-2018 Goods and Services Tax – GST
Got 7 Replies
GST
Dear Sir,
My client has raised Tax invoice before 31st Mach 2018 but material has to dispatch after ist April 2018 what is legal provision for this transaction
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
As per rule 46 (b) of CGST Rules, 2017 an invoice issued by a taxable person has to have a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
Therefore

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rds to time of supply of goods and issuance of Invoice, the experts are invited to comment after considering the following
Time of supply of goods
As per section 31 of the CGST Act, 2017 an invoice for supply of goods needs to be issued before or at the time of removal of goods for supply to the recipient where the supply involves movement of goods. However, in other cases, invoice needs to be issued before or at the time of delivery of goods or making available goods to the recipient.
Supply of goods shall be earliest of the following dates:-
* Date of issue of invoice by the supplier. If invoice is not issued, then the last date on which supplier is legally bound to issue the invoice with respect to the supply.
* Date on which supp

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Extension of IGST and Compensation Cess Exemption for Advance Authorisation and EPCG Scheme Until October 1, 2018.

Extension of IGST and Compensation Cess Exemption for Advance Authorisation and EPCG Scheme Until October 1, 2018.
Notifications
DGFT
Amendments to Foreign Trade Policy 2015-2020 – Extension

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AGGREGATE TURNOVER and turnover in state

AGGREGATE TURNOVER and turnover in state
Query (Issue) Started By: – Ravikumar Doddi Dated:- 23-3-2018 Last Reply Date:- 23-3-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear sir,
Does aggregate turnover includes exempted turnover to take registration or any changes to the definition of aggregate turnover and also any changes to turnover in state
Reply By KASTURI SETHI:
The Reply:
For the purpose of obtaining registration under GST, aggregate turnover includes exempt sup

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GST AND FINANCIAL YEAR 2017-18

GST AND FINANCIAL YEAR 2017-18
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 23-3-2018

The first financial year of GST regime is coming to an end next week on 31.03.2018. This is also the year of transition or migration of old indirect tax regime (VAT, Service Tax, Central Excise and other taxes) into goods and services tax regime (GST).
Accordingly, the current financial year 2017-18 is crucial for transitional events as well as carry forward of balances including input tax credit and various compliances which may have ramifications and monetary impact in future for tax payers.
Here are few events which ought to be verified, documented and suitable action taken:
* Re-check all due dates and compliances

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ssued as may be required. Defective invoices be rectified before year end. This is more important in case of Government contracts and continuous supply cases.
* The correctness of input tax credit and transitional credit may be ascertained by way of an independent or internal supervisory due diligence. If required, credit reversal may be done.
* Any adjustments in accounts, invoices etc can be done now before 31st March, 2018 so that all balances are correctly carried forward and books of accounts are clean of any past error / adjustment w.e.f. 1.4.2018.
* Proper inter-account / ledger reconciliations may be done.
* Verification and valuation of closing stock as on 31.03.2018 ought to be done
* Taxpayers should also ensure complia

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Anti-Profiteering in Goods and Service Tax

Anti-Profiteering in Goods and Service Tax
By: – Mallikarjuna Gupta
Goods and Services Tax – GST
Dated:- 23-3-2018

Goods and Service Tax is implemented in India from 1st July 2017 and the major feature or the advantage of GST is the availability of seamless credit of taxes across the supply chain and rationalization of the tax rates. To ensure that the trade and industry passes the same to the end consumer, the Government has introduced the Anti-Profiteering provision wide section 171 of the CGST Act 2017. As per Section 171, sub-section (1) “Any reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices.”.
In the erstwhile tax regime, input tax credit was not available for all the taxpayers for all the taxes like Central Excise taxes input tax credit was not available to a distributor or a retail trader and similarly Service Tax input credit was not a

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ven in Sub-section 3 of Section 140 of the CGST Act 2017.
Profit is the reward for the risk undertaken by the entrepreneur and it is legitimate but antiprofiteering is unjust enrichment of customers benefits. Anti-profiteering is not a new concept in India or across the globe, it is time-tested and implemented across the globe at one point in time and in India also we had similar provisions in the state of West Bengal. We have taken a clue from various countries which have implemented GST / VAT Across the globe and based on that Anti-profiteering provisions are given in the law. There are various models followed governments across the globe and the two major ones are
* Net Profit Method – implemented and followed in Malaysia, in this model the net profit percentage is frozen pre-rollout of GST and the same is maintained post-rollout. This ensured that the input tax credit benefit is passed on to the end consumer.
Unit Price Method – implemented and followed in Australia and in th

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ry. To address such cases there is no provision in the law. A similar provision is there in the Australian anti-profiteering where prices can be escalated by 10% to factor such cases.
A few days back there were bills which were going viral in the social media that the prices have been jacked in spite of the reduction in the tax rates, this can be amounted to anti-profiteering by many in the public domain, the real fact will be known only after the investigation are completed by the concerned authorities.
To ensure that the trade and industry pass the benefits of reduction of tax rates as well as the additional input tax credit benfit, the government has notified the Anti-Profiteering Rules in Chapter XV from Rule 122 to 137 of the CGST Rules 2017. The government has also released a form for filing of the complaint. Though the form is released for the filing of the complaint, it is very complex and the common man cannot file it as it asks for the breakup of the taxes under Central Ex

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e complaint is forward to the Director General of Safeguards for conducting a proper investingtion and the confirm the same. The complaint has to be investigated by the Director General of Safe Gaurds within a period of three months and if addiontal time is required, the same has to be extened by the Stannding Committee for another period of maximum three months.
Once the investigation is completed by the Director General of Safeguards, the report is forward to the National Anit-Profiteering Authority (NAPA). The NAPA consists of 5 members, one of them is the Chairman and the other four are Technical Members. NAPA has to conclude on the complaint received from the Director General of Safeguards within a period of three months from the date of receipt of the report.
The NAPA will give an opportunity to for both the parties for hearing and after that it confirms the benefit is not passed on, the order is issued with any of the following recommendations
* the reduction of the prices

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or have a separate model which suits our diversity. Here are few points which can be considered by the government again
* Have dual MRP method of prices one pre-GST and another Post GST, as this will give more transparency to the consumers. Similar case for tax rate reductions.
* For the benefit of the trade and industry, there should be a provision for including the price increases also which are beyond the control of the trade and industry.
* The government can also monitor the same with the transaction data it has from the monthly returns filed under GST for the price comparison.
* The industry should also maintain the proper information for support of the price determined by them and should be reviewed from time to time considering the tax rates impact.
It is really a herculean task but not an impossible task to determine the reduction of the cost on account of additional ITC in the supply chain, reduction of taxes and taxes subsumed in GST. Many of the taxpayers are of th

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H as he sees the price is being reduced and also following the compliance even though he is using the brand I for a long time. The loyalty of the customer shifts from the brand I to brand H of company A Ltd.
This is one of the products I have seen in the departmental store for the reduction of the GST, this is how this company is publicizing the price reduction.
It is a known fact that cost of acquisition the customer is very high and retaining the customer is also high. Here the cost benefit analysis is also not required as it is a statutory obligation and also as part of the corporate governance it has to adhered.
Anti-profiteering is not to be seen as anti-business but it can be used as a tool to improve the market share and profitability on account of volumes and lesser spend on the marketing costs. This benefit is available only for the corporates who act proactively and the early adopters.
Industry should follow these points to avoid receipt of notices from director general o

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