Goods and Services Tax

The Andhra Pradesh Goods And Services Tax (Fourteenth Amendment) Rules, 2017 – GST – States – G.O.Ms.No.035 – Dated:- 24-1-2018 Notification – Circular

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GST – States – 07/2018-State Tax – Dated:- 24-1-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya Mumbai 400 032, dated the 24th January 2018 NOTIFICATION Notification No. 07/2018-State Tax. No. GST. 1018/C.R.12(4)/ Taxation-1.-In exercise of the powers conferred by section 128 of the Maharashtra Goods and Services Tax Act, 2017 (XLIII of 2017) (hereafter in this notification referred to as the said Act ), the Government of Maharashtra, on the recommendations of the C

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GST – States – 06/2018-State Tax – Dated:- 24-1-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya Mumbai 400 032, dated the 24th January 2018 NOTIFICATION Notification No. 06/2018-State Tax. No. GST. 1018/C.R.12(3)/ Taxation-1.- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby

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GST – States – 05/2018-State Tax – Dated:- 24-1-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya Mumbai 400 032, dated the 24th January 2018 NOTIFICATION Notification No. 05/2018-State Tax. No. GST. 1018/C.R.12(2)/ Taxation-1.- In exercise of the powers conferred by section 128 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereafter in this notification referred to as the said Act ), the Government of Maharashtra, on the recommendations of

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GST – States – 04/2018-State Tax – Dated:- 24-1-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya Mumbai 400 032, dated the 24th January 2018 NOTIFICATION Notification No. 04/2018-State Tax. No. GST. 1018/C.R.12(1)/ Taxation-1.- In exercise of the powers conferred by section 128 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereafter in this notification referred to as the said Act ), the Government of Maharashtra, on the recommendations of

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GST – States – 03/2018-State Tax – Dated:- 24-1-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 24th January 2018 NOTIFICATION Notification No. 3/2018-State Tax No. GST-1018/C.R.14/Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :- 1. (1) These rules may be called the Maharashtra Goods and Services Tax (Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Maharashtra Goods and Services Tax Rules, 2017,- (i) in rule 3, in sub-rule (3A), for the words ninety days , the words one hundred and eighty days shall be substituted; (ii) with effect from 1st January, 2018, in rule 7, in the Table, (a) in Sl. No. 1, in co

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all be determined in the manner provided hereinafter. (2) (a) The value of supply of lottery run by State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. (b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation.-For the purposes of this sub-rule, the expressions- (a) lottery run by State Governments means a lottery not allowed to be sold in any State other than the organizing State ; (b) lottery authorised by State Governments means a lottery which is authorised to be sold in State(s) other than the organising State also; and (c) Organising State has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010. (3) The value of supply of

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nstitution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and (c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India. ; (vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely :- (1A) (a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details :- (i) name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code as the Input Service Distributor; (ii) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special character

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s of rules 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules. ; (ix) with effect from 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely :- (4A) In the case of supplies received on which the supplier has availed the benefit of, the Government of Maharashtra, Finance Department, notification No. 48/2017- State Tax, dated the 18th October, 2017 vide number MGST. 1017/C.R.-189/Taxation-1, published in the Maharashtra Government Gazette, Extraordinary No. 346, Part IV B, dated the 23rd October, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of the Government of Maharashtra, Finance Department, notification No. 40/2017-State Tax (Rate), dated the 23rd October 2017, vide n

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xtent used in making such export of goods, shall be granted. (x) with effect from 23rd October 2017, in rule 96, (a) in sub-rule (1), for the words an exporter , the words an exporter of goods shall be substituted ; (b) in sub-rule (2), for the words relevant export invoices , the words relevant export invoices in respect of export of goods shall be substituted ; (c) in sub-rule (3), for the words the system designated by the Customs shall process the claim for refund , the words the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods shall be substituted ; (d) for sub-rule (9), the following sub-rules shall be substituted, namely :- (9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the provisions of rule 89 . (10) The persons claiming refund of integrated tax paid on exp

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G.S.R 1272(E), dated the 13th October 2017 or notification No. 79/2017-Customs, dated the 13th October 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 1299 (E), dated the 13th October, 2017. ; (xi) with effect from 1st February, 2018, for rule 138, the following rule shall be substituted, namely :- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees- (i) in relation to a supply ; or (ii) for reasons other than supply ; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal alongwith such other information as may be required at the common portal and a unique number will be generated on the

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this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document. (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 by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part-B of FORM GST EWB-01 : Provided that 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 furnish, on the common portal, the.- (a) information in Part B

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e common portal in the manner specified in this rule : Provided also that where the goods are transported for a distance of less than ten kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case may be, 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 gene

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updating the information in Part-B of FORM GST EWB-01 for further movement of consignment: Provided that once 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 FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the

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transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within 24 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 the unique number generated under sub-rule (1) shall be valid for 72 hours 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 :- Table Sr. No. Distance Validity period (1) (2) (3) 1. Upto 100 km. One day 2. For every 100 km. or part thereof thereafter One additional day: Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories o

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the case may be, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Where the person to whom the information specified in sub-rule (11) has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details. (13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory. (14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated- (a) where the goods being transported are specified in Annexure; (b) where the goods are being transported by a non-motorised conveyance; (c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; (d)

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8 (14)] Sr. No. Description of Goods (1) (2) 1. Liquefied petroleum gas for supply to household and non-domestic exempted category (NDEC) customers 2. Kerosene oil sold under PDS 3. Postal baggage transported by Department of Posts 4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (9601) ; (xii) with effect from 1st February, 2018, in rule 138A, in sub-rule (5), for the words Notwithstanding anything contained , the words Notwithstanding anything contained in shall be substituted; (xiii) with effect from 1st February, 2018, in rule 138B, in sub-rule (3), in the proviso, for the words carried out by any , the words carried out by any other shall be substituted; (xiv) in FORM GST RFD-01A, (a) after Statement 1A, the following Statement

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rsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (8+9+10-11) No. Date Value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 ; (xv) with effect from 1st February 2018, for FORM GST EWB-01 and FORM GST EWB-02, the following forms shall be substituted, namely :- FORM GST EWB-01 (See rule 138) E-Way Bill E-Way Bill No. : E-Way Bill Date : Generator : Valid from : Valid until : PART-A A.1 GSTIN of Supplier A.2 GSTIN of Recipient A.3 Place of Delivery A.4 Document Number A.5 Document Date A.6 Value of Goods A.7 HSN Code A.8 Reason for Transportation PART-B B.1 Vehicle Number for Road B.2 Transport Document Number Notes.- 1. HSN Code in column A.7 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 cror

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GST – States – 001/2018–C.T./GST-002/2018–State Tax – Dated:- 24-1-2018 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 01/2018-C.T./GST Dated: 24/01/2018 Notification No. 2/2018 – State Tax In exercise of the powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Commissioner, on the recommendations of the Council, here

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GST – States – 002/2018–C.T./GST-08/2018-State Tax – Dated:- 24-1-2018 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 02/2018-C.T./GST Dated: 24/01/2018 Notification No. 8/2018-State Tax In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to

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GST – States – 117-F.T.-03/2018-State Tax – Dated:- 24-1-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 117-F.T. Howrah, the 24th day of January, 2018. No. 03/2018-State Tax In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the West Bengal Goods and Services Tax (Amendment) Rules, 2018. (2) Save as otherwise provided, they shall be deemed to have come into force from the 23rd January, 2018. 2. In the West Bengal Goods and Services Tax Rules, 2017,- (i) in rule 3, in sub-rule (3A), for the words "ninety days", the words "one hundred and eighty days" shall be substituted; (ii) with effect from 1st January, 2018, in rule 7, in the

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.-(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 Official Gazette by the organising State, whichever is higher. Explanation:- For the purposes of this sub-rule, the expressions- (a) "lottery run by State Governments" means a lottery not allowed to be sold in any State other than the organizing State; (b) "lottery authorised by State Governments" means a lottery which is authorised to be sold in State(s) other than the organising State also; and (c) "Organisin

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pting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and (c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India."; (vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details:- (i) name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code

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ot;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."; (ix) with effect from 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely:- "(4A) In the case of supplies received on which the supplier has availed the benefit of this Department notification No. 1853-F.T. (48/2017-State Tax) dated the 18th October, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of this Department notification No.1874-F.T. [40/2017-State Tax (Rate)] dated the 23rd October

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, for the words "an exporter", the words "an exporter of goods" shall be substituted; (b) in sub-rule (2), for the words "relevant export invoices", the words "relevant export invoices in respect of export of goods" shall be substituted; (c) in sub-rule (3), for the words "the system designated by the Customs shall process the claim for refund", the words "the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods " shall be substituted; (d) for sub-rule (9), the following sub-rules shall be substituted, namely:- "(9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the provisions of rule 89". (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supp

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quot;138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees- (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal: Provided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment: Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requ

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vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01: Provided that 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 furnish, on the common portal, the- (a) information in Part B of FORM GST EWB-01; and (b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the case may be. (3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01: Provided that

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egistered, 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 (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. (5) Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01: Provided that where the goods are transported for a distance of

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porter 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 may be generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods: Provided that where the goods to be transported are supplied through an e-commerce operator, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator. (8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the

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(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:- TABLE Sl. No. Distance Validity period (1) (2) (3) 1. Upto 100 km. One day 2. For every 100 km or part thereof thereafter One additional day: Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM 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-f

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ory. (14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated- (a) where the goods being transported are specified in Annexure; (b) where the goods are being transported by a non-motorised conveyance; (c) where the goods are being transported from the port, airport, air-cargo complex and land customs station to an inland container depot or 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 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. 1126-F.T. [2/2017- State tax (Rate)] dated the 28th 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 s

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t;, the words "Notwithstanding anything contained in" shall be substituted; (xiii) with effect from 1st February, 2018, in rule 138B, in sub-rule (3), in the proviso, for the words "carried out by any", the words "carried out by any other" shall be substituted; (xiv) in FORM GST RFD-01A, (a) after Statement 1A, the following Statements shall be inserted, namely:- "Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 – 11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sr.No. Invoice details Goods/Services (G/S) Shipping bill/ Bill of export EGM Details BRC/ FIRC No. Date V

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.5 Document Date A.6 Value of Goods A.7 HSN Code A.8 Reason for Transportation PART-B B.1 Vehicle Number for Road B.2 Transport Document Number Notes: 1. HSN Code in column A.7 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 Airway Bill Number or Bill of Lading Number. 4. Place of Delivery shall indicate the PIN Code of place of delivery. 5. Reason for Transportation shall be chosen from one of the following:- Code Description 1 Supply 2 Export or Import 3 Job Work 4 SKD or CKD 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 0 Others FORM GST EWB-02 (See rule 138) C

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GST – States – 118-F.T.-04/2018-State Tax – Dated:- 24-1-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 118-F.T. Howrah, the 24th day of January, 2018. No. 04/2018-State Tax In exercise of the powers conferred by section 128 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act), the Governor, on the recommendations of the Council, is pleased hereby to waive the amount of late

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GST – States – 119-F.T.-05/2018-State Tax – Dated:- 24-1-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 119-F.T. Howrah, the 24th day of January, 2018. No. 05/2018-State Tax In exercise of the powers conferred by section 128 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act), the Governor, on the recommendations of the Council, is pleased hereby to waive the amount of late

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GST – States – 120-F.T.-06/2018-State Tax – Dated:- 24-1-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 120-F.T. Howrah, the 24th day of January, 2018. No. 06/2018-State Tax In exercise of the powers conferred by section 128 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act), the Governor, on the recommendations of the Council, is pleased hereby to waive the amount of late

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GST – States – 121-F.T.-07/2018-State Tax – Dated:- 24-1-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 121-F.T. Howrah, the 24th day of January, 2018. No. 07/2018-State Tax In exercise of the powers conferred by section 128 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act), the Governor, on the recommendations of the Council, pleased hereby to waive the amount of late fee

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GST – States – F-10-2/2018/CT/V (03)-04/2018-State Tax – Dated:- 24-1-2018 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 04/2018 – State Tax New Raipur, 24 January, 2018 No. F-10- 2 /2018/CT/V(3) – In exercise of the powers conferred by section 128 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), t

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GST – States – F-10-2/2018/CT/V (05)-06/2018-State Tax – Dated:- 24-1-2018 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 06/2018 – State Tax New Raipur, 24 January, 2018 No. F-10-2/2018/CT/V(5) – In exercise of the powers conferred by section 128 of the Chhattisgarh Goods and Services Tax Act, 2017 (1 of 2017) (hereafter in this notification referred to as the said Act), the

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GST – States – F-10-2/2018/CT/V (06)-07/2018-State Tax – Dated:- 24-1-2018 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 07/2018 – State Tax New Raipur, 24 January, 2018 No. F-10-2/2018/CT/V(6) – In exercise of the powers conferred by section 128 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), the

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GST – States – F-10-2/2018/CT/V (02)-03/2018-State Tax – Dated:- 24-1-2018 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 03/2018 – State Tax New Raipur, 24 January, 2018 No. F-10- 2/2018/CT/V (2) – In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Chhattisgarh Goods and Services Tax (Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force on the date of issue of this notification. 2. In the Chhattisgarh Goods and Services Tax Rules, 2017, – (i) in rule 3, in sub-rule (3A), for the words "ninety days", the words "one hundred and eighty days" shall be substituted; (ii) with effect from1 St January, 2018, in rule 7, in the Table, (a) in Sl. No. 1

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ing 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 Official Gazette by the organising State, whichever is higher. Explanation:- For the purposes of this sub-rule, the expressions- (a) "lottery run by State Governments" means a lottery not allowed to be sold in any State other than the organizing State. (b) "lottery authorised by State Governments" means a lottery which is authorised to be sold in State(s) other than the organising State also. (c) Organising State has the same meaning as assig

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in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances. (c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India."; (vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details:- (i) name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code as the Input Service Distributor; (ii) a conse

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n-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49, in a case where such person is not required to carry an e-way bill under these rules."; (ix) with effect from the 23 rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely:- "(4A) In the case of supplies received on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 48/2017-Central Tax dated the 18th October, 2017 published in the Gazette of India vide number G.S.R 1305 (E), refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B)In the case of supplies received on which the supplier has availed the benefit of notification No. 40/2017-State Tax (Rate) dated the 15th November, 2017 published in t

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s "relevant export invoices in respect of export of goods" shall be substituted; (c) in sub-rule (3), for the words "the system designated by the Customs shall process the claim for refund", the words "the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods " shall be substituted; (d) for sub-rule (9), the following sub-rules shall be substituted, namely:- "(9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the provisions of rule 89" (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the Government of Chhattisgarh, Commercial Tax Department, notification No. 48/2017-State Tax dated 18.10.2017 published in the Gazett

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ue to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal: Provided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment: Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation l. – For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it

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that where the goods are transported by railways or by air or vessel, the eway bill shall be generated by the registered person, being the supplier or the recipient, who shall furnish, on the common portal, the- (a) information in Part B of FORM GST EWB-01; and (b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the case may be. (3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01: Provided that the registered person or, the transporter, as the case may be may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees: Pro

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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 (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. (5) Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01: Provided that where the goods are transported for a distance of less than ten kilometers within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not

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erated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods: Provided that where the goods to be transported are supplied through an e-commerce operator, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator. (8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-I: Provided that when the information has been furnished by an unregistered supplier or an u

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dity period (1) (2) (3) 1. Upto 100 km. One day 2. For every 100 km or part thereof thereafter One additional day: Provided that the Commissioner may, by notification, extend the validity period of eway bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GSTEWB-01. Explanation.-For the purposes of this rule, the "relevant date" shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours. (11) The details of e-way bill generated under sub-rule (1) shall be made available to the- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been fur

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transported by a non-motorised conveyance; (c) where the goods are being transported from the port, airport, air-cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; (d) in respect of movement 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. 2/2017- State tax (Rate) dated the 28th June, 2017 published in the Gazette of Chhattisgarh (Extraordinary) vide number 252 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 t

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2018, in rule 138B, in sub-rule (3), in the proviso, for the words "carried out by any", the words "carried out by any other" shall be substituted; (xiv) in FORM GST RFD-0IA, (a) after Statement IA, the following Statements shall be inserted, namely:- Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sl.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 -11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sl.No. Invoice details Goods/Services (G/S) Shipping bill/Bill of export EGM Details BRC/FIRC No. Date Value Port code No. Date Ref No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 ; (b) after Statement 3A, the following Statement shall be i

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SN Code in column A.7 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 Airway Bill Number or Bill of Lading Number. 4. Place of Delivery shall indicate the PIN Code of place of delivery. 5. Reason for Transportation shall be chosen from one of the following:- Code Description 1 Supply 2 Export or Import 3 Job Work 4 SKD or CKD 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 0 Others FORM GST EWB-02 (See rule 138) Consolidated E-Way Bill Consolidated E-Way Bill No. : Consolidated E-Way Bill Date : Generator : Vehicle Number : Number of E-Way Bills E-Way Bill Number ;

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2018 (2) TMI 194 – MADRAS HIGH COURT – TMI – Liability of interest – The demand raised by the respondent was accepted by the petitioner and the same was also duly paid. However, the petitioner is still liable to pay interest thereon. Thesaid amount comes to ₹ 3,48,735/ The petitioner is permitted to remit the said amount to therespondent in five equal monthly instalments. The first instalment shall commence from 01.02.2018 – petition disposed off. – W.P.(MD).No.24208 of 2017, W.M.P.(MD).No.20317 of 2017 Dated:- 24-1-2018 – G. R. Swaminathan, J. For the Petitioner : Mr. T. Bashyam For the Respondent : Mr. R. Aravindan Standing Counsel for Excise ORDER Heard the learned counsel on either side. 2. By consent of both the parties the mai

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2018 (1) TMI 1245 – ALLAHABAD HIGH COURT – 2018 (10) G. S. T. L. 423 (All.) , [2018] 2 GSTL 36 (All) – Extension of time period for filing of GST Tran-1 – petitioner has alleged in the petition that despite making several efforts on the last date for filing of the application, the electronic system of the respondent no.2 did not respond, as a result of which the petitioner is likely to suffer loss of the credit that it is entitled to by passage of time – Held that: – the respondents are directed to reopen the portal within two weeks from today. In the event they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner – decided in f

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he necessary transactional credit. The petitioner has alleged in the petition that despite making several efforts on the last date for filing of the application, the electronic system of the respondent no.2 did not respond, as a result of which the petitioner is likely to suffer loss of the credit that it is entitled to by passage of time. It is the petitioner's case that he has also submitted his application for transitional credit manually on 10.1.2018. The respondents were served with a notice on 19.1.2018 with a copy of the petition and they have also obtained instructions today. They say that portal is likely to be opened but is unable to say that when the portal is likely to be opened. In view of the above, the respondents are dir

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Goods and Services Tax – Started By: – Surinder Kaur – Dated:- 23-1-2018 Last Replied Date:- 31-1-2018 – Dear TeamKindly provide me the exact GST rate for industrial canteen services , However canteen have centralised heating system . SAC Code : 996333Regards – Reply By RAJA SWAMINATHAN – The Reply = Under Heading Number 9963 the rate of GST payable is 2.5%, However the the credit of input tax charged on goods and services used in supplying the service shall not been taken. – Reply By KASTURI SETHI – The Reply = GST Rates for services by restaurants, Job work on Handicraft goods and Works contract for specified Construction services – Amendment to Notification No. 11/2017-C.T. (Rate) [Notification No. 46/2017-C.T. (Rate), dated 14-11-2017]

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Goods and Services Tax – Started By: – RAVINDRA SANCHETI – Dated:- 23-1-2018 Last Replied Date:- 24-1-2018 – Assessee is registered as Composition dealer and having stock of ₹ 10 Lacs (GST Rate @ 5%) as on 30th Jun, Out of these ₹ 5 Lacs is purchased within State from Regd dealer, ₹ 4 Lacs Purchased from Unregistered Dealer, and ₹ 1 Lacs purchased from outside the state. Now assesse wants to file CMP 03, my query is how much amount and on what value assesse needs to pay

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 23-1-2018 Last Replied Date:- 5-12-2018 – The GST portal made available a new functionality for redressal of grievances by tax payers or any other person. For this purpose the aggrieved person has to go to the link https://services.gst.gov.in/services. This has four menus namely – Registration Payments User Services; and Refunds Click user services menu which will display the following- Holiday list; Grievance/complaints; Locate GST Practitioner; Search Office address; Generate User Id for Advance Ruling. Then click Grievance/complaints which will display the following- Submit grievance (to give the details of the grievances of the tax payer); Enquire Status (to know the st

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it is on a particular State, the name of the State is to be clicked. Name and address of the business (it is a mandatory field) Name and Address of Business should be of 3 to 2000 characters, can contain alphabets, numbers and special characters (. – , \ / ') Email address (it is a mandatory field) The email id of the complainant is to be entered in this field. Description of grievance (it is a mandatory field) In this field the complainant is to enter his grievances. Maximum 4000 words can be used for describing the grievance. Previous Grievance number It is not a mandatory field. If any grievance has been filed for the same grievance, then the previous grievance number is to be entered in this field. Sub category – It is also a manda

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mplainant is to click Choose file . To upload any file the following are to be taken care of- File with PDF or JPEG format is only allowed. Maximum file size for upload is 500 KB. After entering all the fields then the complainant is to enter the characters as shown in the portal in the relevant field and then he is to click submit button. If any correction is to be made then he is to click the Reset button and make necessary corrections and to submit the grievance in the portal. Grievance Number If the complaint filed is submitted then the system will provide Grievance number which may be communicated to the email id of the complainant and by SMS to the mobile number of the complainant. Tracking of grievance To know the status of the griev

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Goods and Services Tax – Started By: – Rupali Gole – Dated:- 23-1-2018 Last Replied Date:- 31-1-2018 – Company want to move of goods on trial from factory to client place in other state. And after trial move the goods to other client in the same state for trial. For example, company M Ltd. having factory at Gujrat sent goods to ABC Ltd. at Rajasthan under delivery challan for trial run. If M Ltd. wants to move the goods from ABC ltd. to XYZ Ltd. another client in Rajasthan for trial run & f

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GST – States – 9/2018 – State Tax – Dated:- 23-1-2018 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No.9/2018 – State Tax Date:23rd January, 2018 NOTIFICATION In exercise of the powers conferred by section 146 of the Sikkim Goods and Services Tax Act, 2017 (9 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 Sikkim in the Department of Finance, Revenue & Expenditure No. 15/CTD/2017 dated 22nd June, 2017, published in the Gazette of Sikkim, vide number 244, dated the 22nd June, 2017, except as respects things done or omitted to be done before such supersession, the State Governm

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GST – States – 8/2018 – State Tax – Dated:- 23-1-2018 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 8/2018 – State Tax Date:23rd January, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 62/2017-State Tax, dated the 15th November, 2017, pu

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