Failure to furnish the return in FORM GSTR-5A by the due date – where the total amount of integrated tax payable in the said return is nil – late fee reduced to ten rupees per day

Goods and Services Tax – Failure to furnish the return in FORM GSTR-5A by the due date – where the total amount of integrated tax payable in the said return is nil – late fee reduced to ten rupees per day – TMI Updates – Highlights

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Failure to furnish the return in FORM GSTR-5A by the due date – where the total amount of integrated tax payable in the said return is not nil – late fee reduced to twenty-five rupees per day

Goods and Services Tax – Failure to furnish the return in FORM GSTR-5A by the due date – where the total amount of integrated tax payable in the said return is not nil – late fee reduced to twenty-five rupees per day – TMI Updates – Highlights

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Failure to furnish the return in FORM GSTR-5 by the due date – where the total amount of central tax payable in the said return is nil – late fee reduced to ten rupees per day

Goods and Services Tax – Failure to furnish the return in FORM GSTR-5 by the due date – where the total amount of central tax payable in the said return is nil – late fee reduced to ten rupees per day – TMI Updates – Highlights

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Failure to furnish the return in FORM GSTR-5 by the due date – where the total amount of central tax payable in the said return is not nil – late fee reduced to twenty-five rupees per day

Goods and Services Tax – Failure to furnish the return in FORM GSTR-5 by the due date – where the total amount of central tax payable in the said return is not nil – late fee reduced to twenty-five rupees per day – TMI Updates – Highlights

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Failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by the due date – in case where outward supplies is Nil – late fee reduced to ten rupees per day

Goods and Services Tax – Failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by the due date – in case where outward supplies is Nil – late fee reduced to ten rupees per day – TMI Updates – Highlights

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Failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by the due date – in case where outward supplies is not Nil – late fee reduced to twenty-five rupees per day

Goods and Services Tax – Failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by the due date – in case where outward supplies is not Nil – late fee reduced to twenty-five rupees per day – TMI Updates – Highlights

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CARRY FORWARD OF BALANCE CREDIT CENVAT + PLA IN

Goods and Services Tax – Started By: – Nagaraj Bansode – Dated:- 24-1-2018 Last Replied Date:- 31-1-2018 – Dear Sir, I Have failed to file the Trans 1 which is meant to carry forward the balance Cenvat credit in GST regime. as on the portal till 1 st half it was flashing that the date has been extened upto 31st Dec-17, hence on 28th morning i tried to open the trans 1 form it was locked. Now please give me the Guide line how to Claim or Transfer the Cenvat Balance in GST regime And PLA Balance

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Exemption from Customs Duty and IGST – Temporary Import of Professional Equipment and Sports Goods under A.T.A. Carnet

Customs – Exemption from Customs Duty and IGST – Temporary Import of Professional Equipment and Sports Goods under A.T.A. Carnet – TMI Updates – Highlights

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ITC ELIGIBILITY FOR CORPORATE DAY OUT AMUSEMENT PARK GST

Goods and Services Tax – Started By: – SAFETAB LIFESCIENCE – Dated:- 24-1-2018 Last Replied Date:- 31-1-2018 – Dear Experts, We are planning for a Corporate Day out taking all our staff to an amusement park. It is purely a staff welfare activity. Whether we can avail ITC of GST charged by the amusement park for their charges. – Reply By RAJA SWAMINATHAN – The Reply = The fundamental Condition for availing input tax credit is that there should be a valid Invoice in the name of Corporation, the services shall not be used for personal purpose, The above activity is not specifically prohibted under section 17(5) of the CGST act. fwhere credit cannot be availed. For availing the benefit the invoice shall be in the name of corporation and not in

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Tax Invoice or bill of supply to accompany transport of goods.

Rule 55A – Rules – TAX INVOICE, CREDIT AND DEBIT NOTES – Central Goods and Services Tax Rules, 2017 – Rule 55A – 1[55A. Tax Invoice or bill of supply to accompany transport of goods.- The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules.] ******************** Notes:- 1. Inserted vide Notification No. 3/

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Value of supply in case of lottery, betting, gambling and horse racing.

Rule 31A – Rules – Determination of Value of Supply – Central Goods and Services Tax Rules, 2017 – Rule 31A – 1[31A. Value of supply in case of lottery, betting, gambling and horse racing.-(1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter. (2) (a) The value of supply of lottery run by State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. (b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the O

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Labeling of MRP of pre-packaged commodities after Implementation/reduction of GST.

GST – States – Trade Notice No. 16/2017-18 – Dated:- 24-1-2018 – OFFICE OF THE COMMISSIONER, GOODS & SERVICES TAX HQRS. GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001 C.No. IV(16)01/Trade Notice/HQ/JBP/Tech/2017-18 Trade Notice No. 16/2017-18 Dated 24.01.2018 Sub: Labeling of MRP of pre-packaged commodities after Implementation/reduction of GST -reg. Kind attention of all the members of Trade/Industry/Trade Associations/ Chambers of Commerce and Industry/RAC and all others concerned is invited to the letters bearing F.NO. WM-10(31)/2017 dated 04.7.2017 and 29.9.2017 issued by the Ministry of Consumer Affairs, Food and Public Distribution, Depar

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Smooth processing of IGST Refunds.

GST – States – Trade Notice No. 17/2017-18 – Dated:- 24-1-2018 – OFFICE OF THE COMMISSIONER, GOODS & SERVICES TAX HQRS. GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001 C.No. IV(16)01/Trade Notice/HQ/JBP/Tech/2017-18 Trade Notice No. 17/2017-18 Dated 24.01.2018 Sub: Smooth processing of IGST Refunds-reg. Kind attention of all the members of Trade/Industry/Trade Associations/Chambers of Commerce and Industry/RAC and all others concerned is invited to circular No. 15/2017- Customs, dated. 09.10.2017 issued under F.No. 450/119/2017-Cus-IV by the CBEC, New Delhi in respect of refund of IGST paid on export of goods under rule 96 of CGST Rules, 2017. F

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ND OF IGST With regard to IGST paid on goods exported out of India, majority of refund claims for exports made in July 2017 where due have been sanctioned. Refund claims of IGST paid for exports made in August, September and October 2017 are being sanctioned seamlessly wherever Returns have been accurately filed. The prerequisites for sanction of refund of IGST paid are filing of GSTR 3B and Table 6A of GSTR-1 on the GSTN portal and shipping bill on Customs EDI system by the exporter. It is essential that exporters should ensure that there is no discrepancy in the information furnished in table 6A of GSTR-1 and the shipping bill. It has been observed that certain common errors such as incorrect shipping bill number in GSTR-1, mi

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urately. Exporters may therefore take due precaution to ensure that no errors creep in while filing table 6A of GSTR-1 of august 2017 and onwards. The facility for filing GSTR-1 for August 2017 would also be ready by 4th December 2017. In case of wrong entries made in July, Table 9 of GSTR-1 of august month would allow amendments to GSTR-1 of July 2017. REFUND OF INPUT TAX CREDIT As far as the refund of the unutilized input tax credit on inputs or input services used in making exports is concerned, exporters shall file an application in FORM GST RFD-01A on the common portal where the amount claimed as refund shall get debited from the electronic credit ledger of the exporter to the extent of the claim. Thereafter, a

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Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6.

GST – States – CT/GST-14/2017/091 (02/2018-GST) – Dated:- 24-1-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN NOTIFICATION No. 02/2018-GST The 24th January, 2018 No. CT/GST-14/2017/91.-In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017, (Assam Act No, XXVIII of 2017) (hereafter in this notification referred to as the said Act ) and in supersession of notification No.

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M/s Loka Ispat Pvt. Ltd. Versus State Of U.P. And 3 Others

2018 (6) TMI 457 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 117 (All.) – Seizure of goods – Penalty order – requirement of E-Way Bill No.2 – Held that:- The goods of the petitioner along with the Vehicle No.CG15AC0258 may be released without demanding any security – petition disposed off. – WRIT TAX No. – 55 of 2018 Dated:- 24-1-2018 – Mr. Bharati Sapru And Mr. Neeraj Tiwari, JJ. For The Petitioner : Shubham Agrawal For The Respondent : C.S.C., A.S.G.I. ORDER The petitioner was carrying go

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M/s Meenu Traders Thru Its Prop. Versus Union of India

2018 (5) TMI 273 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 17 (All.) – Seizure of goods and vehicle – inter-state transfer – absence of Transit Declaration Form – Held that: – no other violation of the provisions of the Act have been alleged – petition is disposed of with the direction that subject to deposit of security in the shape of indemnity bond as provided under Rule 140, the seized goods and the Vehicle No.RJ34 GA1568 of the petitioner may be released forthwith. – Writ Tax No. – 58 of 2018 Dated:- 24-1-2018 – MS. Bharati Sapru And Mr. Neeraj Tiwari, JJ. For The Petitioner : Mr Naveen Chandra Gupta For The Respondent : C.S.C., A.S.G.I. ORDER The instructions have been received by the learned Standing Counsel. No penalty order

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M/s. K.L. Johar & Co. and General Transport 2nd Floor, Punnachlil Building, Opposite Dreams Hotel, Ernakulam, Versus State of Kerala and Assistant State Tax Offier State Goods And Services Tax,

2018 (4) TMI 366 – KERALA HIGH COURT – [2018] 1 GSTL 62 (Ker), 2018 (14) G. S. T. L. 167 (Ker.) – Detention of goods with conveyance – Section 129 of the CGST and SGST Acts – discrepancy of the documents – the crew of the vehicle interchanged the documents of the goods to be delivered to the first petitioner and to the distributor at Ottappalam – Held that: – The grievance voiced by the first petitioner is one to be raised before the adjudicating authority under Section 129 of the CGST and SGST Acts – petition is disposed of directing the second respondent to complete the proceedings initiated in terms of Ext.P1 notice against the first petitioner – petition disposed off. – W.P.(C) No.2666 of 2018 Dated:- 24-1-2018 – P. B. Suresh Kumar, J

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rst petitioner is that certain goods have been consigned by M/s.GlaxoSmithKline through the second petitioner transporter to the first petitioner as also to a distributor at Ottappalam; that the crew of the vehicle interchanged the documents of the goods to be delivered to the first petitioner and to the distributor at Ottappalam; that the conveyance and the goods intended to be delivered to the distributor at Ottappalam were detained by the second respondent under Section 129 of the Central Goods and Services Tax and the Kerala State Goods and Services Act on account of the discrepancy of the documents, and the first petitioner has been given Ext.P1 notice directing them to show cause why action shall not be taken against them under Sectio

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Waives the amount of late fee payable the details of outward supplies for any month/quarter in FORM GSTR-1.

GST – States – ERTS(T) 79/2017/Pt/45-004/2018 – Dated:- 24-1-2018 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification No. 004/2018 Dated Shillong, the 24th Jan, 2018 No. ERTS(T) 79/2017/Pt/45 – In exercise of the powers conferred by section 128 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereafter in this notification referred to as the said Act), the Government of Meghalaya, on the recommendations of the Council, hereby waiv

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Waives the amount of late fee payable the return in FORM GSTR-5.

GST – States – ERTS(T) 79/2017/Pt/46-005/2018 – Dated:- 24-1-2018 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification No. 005/2018 Dated Shillong, the 24th Jan, 2018 No. ERTS(T) 79/2017/Pt/46 – In exercise of the powers conferred by section 128 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereafter in this notification referred to as the said Act), the Government of Meghalaya, on the recommendations of the Council, hereby waiv

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Waives the amount of late fee payable the return in FORM GSTR-5A.

GST – States – ERTS(T) 79/2017/Pt/47-006/2018 – Dated:- 24-1-2018 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification No. 006/2018 Dated Shillong, the 24th Jan, 2018 No. ERTS(T) 79/2017/Pt/47 – In exercise of the powers conferred by section 128 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereafter in this notification referred to as the said Act), the Government of Meghalaya, on the recommendations of the Council, hereby waiv

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Waives the amount of late fee payable the return in FORM GSTR-6.

GST – States – ERTS(T) 79/2017/Pt/48-007/2018 – Dated:- 24-1-2018 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAIVWS DEPARTMENT Notification No. 007/2018 Dated Shillong, the 24th Jan, 2018 No. ERTS(T) 79/2017/Pt/48 – In exercise of the powers conferred by section 128 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereafter in this notification referred to as the said Act), the Government of Meghalaya, on the recommendations of the Council, hereby wai

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Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6.

GST – States – ERTS(T) 79/2017/Pt/49-008/2018 – Dated:- 24-1-2018 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STANTS DEPARTMENT Notification No. 008/2018 Dated Shillong, the 24th Jan, 2018 No. ERTS(T) 79/2017/Pt/49 – In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. ERTS(T) 65/2017/Pt/

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Waiver of a portion of the late fee payable under section 47 of the Andhra Pradesh Goods and Services Tax Act, 2017 for failure to file the return in FORM GSTR-4 – within the due date.

GST – States – G.O.Ms.No.033 – Dated:- 24-1-2018 – REVENUE DEPARTMENT (Commercial Taxes-II) [G.O.Ms.No.033, Revenue (Commercial Taxes-II), 24th January, 2018.] NOTIFICATION In exercise of the powers conferred by Section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) (hereafter in this Notification referred to as the said Act), the Government, on the recommendations of the Goods and Services Tax Council, hereby waives the amount of late fee payable under Section 4

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Notifying the effective date for certain provisions of Andhra Pradesh goods and services tax rules.

GST – States – G.O.Ms.No.034 – Dated:- 24-1-2018 – REVENUE DEPARTMENT (Commercial Taxes-II) [G.O.Ms.No.034, Revenue (Commercial Taxes-II), 24th January, 2018.] NOTIFICATION In exercise of the powers conferred by Section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government hereby appoints the 1st day of February, 2018, as the date from which the provisions of Sl.Nos.(vii) and (viii) of G.O.Ms.No.417, Revenue (CT-II) Dt.19.09.2017, shall come into force.

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