Goods and Services Tax

GST – States – Trade Notice No. 15/2017-18 – Dated:- 15-1-2018 – 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. 15/2017-18 Dated 15.01.2018 Subject:- Standard Operating Procedure for Reporting GSTN Issues-reg It is brought to the notice of all the members of Trade/ Industry/ Trade Associations/Chambers of Commerce and Industry/ RAC and all others concerned regarding technical issues faced by taxpayers on the GST Common portal (operated by GSTN), the following Standard Operating Procedure is requested to be kindly followed:

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2018 (3) TMI 456 – CESTAT CHENNAI – TMI – Change of cause title – change from commissioner of Central Excise, LTU, Chennai to The Commissioner of GST & Central Excise, Chennai South Commissionerate, MHU Complex, 692, Anna Salai, Nadanam, Chennai-600035 – Held that: – the prayer for amendment of the cause title as also the address for communication of the department needs to be amended in accordance with the change of address/jurisdiction of the department – the miscellaneous applications filed by Revenue for change of cause title allowed – application allowed.
– ST/MISC/41713/17 in ST/184/2012 – A/40018/2018 – Dated:- 15-1-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Ms. Sweta Giridha

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Goods and Services Tax – Started By: – Rajeshwar Jaisawal – Dated:- 14-1-2018 Last Replied Date:- 15-1-2018 – we supply cut vegetable to dominos and there was a contractor who supplies labor for cutting of vegetable in my company. does he charge GST on labor bills or not. Please clarify. – Reply By KASTURI SETHI – The Reply = The Supply of labour is under manpower. It is supply which is taxable. It does not matter whether the supplied labour is cutting labour or sitting idle. It is taxable irre

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Goods and Services Tax – Started By: – arun aggarwal – Dated:- 13-1-2018 Last Replied Date:- 15-1-2018 – SirAs I understand that in the regime of GST and specially for the SGST it is consumption based tax in the the state.The mechanism of the area based exemption on SGST is based on that the product should be consumed in the state only.My question is the on the defination of the consumption in the state , does it means industrial consumption also?Arun – Reply By KASTURI SETHI – The Reply = It i

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Goods and Services Tax – GST – By: – Piyush Jain – Dated:- 13-1-2018 Last Replied Date:- 31-1-2018 – A. Who can opt for Composition Scheme? Businesses with annual turnover upto ₹ 1.5 crore* can opt for composition scheme. Turnover of all businesses with same PAN has to be added up to calculate turnover for the purpose of composition scheme. Only Manufacturers of goods, Dealers, and Restaurants (not serving alcohol) can opt for composition scheme. B. What is the tax rate applicable to a Composition Dealer? Please use the chart below to understand the tax rate on turnover applicable: C. Is liability to pay taxes under Reverse Charge Mechanism covered under the Composition Scheme? A Composition Dealer has to pay tax under Reverse Charge Mechanism wherever applicable. The rate applicable to the supplies is the rate at which GST has to be paid. This means that rate under composition scheme should not be used for reverse charge purposes. Also, no ITC is available for tax paid under re

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e Charge is applicable + Tax on B2B purchases from unregistered suppliers (July and August 2017) + Tax on Import of Services The rate of Tax on transactions under Reverse Charge, purchase from an unregistered dealer and import of services will be at normal rates, i.e. the rates applicable to the supplies. Rates under Composition Scheme are applicable only to sales of a composition dealer. G. Should a Composition Dealer maintain detailed records? No, a dealer registered under composition scheme is not required to maintain detailed records as required by a normal taxpayer. H. Can Composition Dealers avail Input Tax Credit? No, a Composition Dealer is not allowed to avail input tax credit of GST on purchases. I. Can a Composition Dealer issue Tax Invoices? A Composition Dealer has to issue Bill of Supply. They cannot issue a tax invoice. This is because the tax has to be paid by the dealer out of pocket. A Composition Dealer is not allowed to recover the GST from the customers. J. What ar

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of input in stock, or in semi-finished goods or in finished goods held on the day before the day of opting out of composition scheme. N. What are the conditions for availing input credit on stock lying at the time of transition? Following are the conditions which must be addressed by the taxpayer to avail credit on input at the time of transition from composition scheme to the normal scheme: Inputs or goods will be used for making taxable supplies. The CENVAT Credit was eligible to be claimed in the previous regime, however, couldn t claim it being under composition scheme. ITC is eligible for availing under GST regime. The taxpayer has bills of input tax paid on such goods. Invoices should not be older than 1 year from 1st July 2017 (i.e. not dated before 1st July 2016) O. What is the treatment for input credit availed when transitioning from normal scheme to Composition Scheme? When switching from normal scheme to composition scheme, the taxpayer shall be liable to pay an amount equa

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sition scheme anytime during the year? No. Before the beginning of every financial year, a registered taxpayer is required to provide a declaration on the GST Portal. This cannot be done anytime during the year. T. What will happen if I opt out of composition scheme mid-year? When a dealer opts out of composition scheme all the normal rules are applicable from the day of opting out. For example, a composition dealer opts out of composition scheme on 15th October 2017. This means that the dealer will have to file two GSTR-4 for the quarters July – September, and October (15 days). The dealer will also have to file GSTR-1, GSTR-2, and GSTR-3 for the period of October 2017 (sales from 15th October until end of the month). Piyush Jain & Co. (Company Secretaries) Email: cs.pj2016@gmail.com, pjnco2016@gmail.com – Reply By Bharat Kapoor – The Reply = Chart is missing in FAQ B. – Reply By Piyush Jain – The Reply = Manufacturer and Traders – 0.50% as CGST & SGST each = 1% as total .. R

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 12-1-2018 Last Replied Date:- 12-1-2018 – Is there any notification to sale used vehicle at concessional rate of GST I.e. 65% of rate of GST applicable. – Reply By YAGAY AND SUN – The Reply = If the supplier is a registered person and such supplier had purchased the Motor Vehicle prior to July 1, 2017 and has not availed input tax credit of central excise duty, Value Added Tax or any other taxes paid on such vehicles, then su

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 12-1-2018 Last Replied Date:- 15-1-2018 – We have supply to merchant exporter under concessional rate of duty under notfn no.40/2017 charging 0.05% (CGST) & 0.05% (SGST) In GSTR1 under deemed export section showing IGST @0.10% only there is no provision for 0.05% (CGST) & 0.05% (SGST) How to declare this intra state supply under deemed export? – Reply By YAGAY AND SUN – The Reply = You may bring this matter in the kno

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 12-1-2018 Last Replied Date:- 24-1-2018 – The Goods and Service Tax concept was introduced with effect from 01.07.2017 in India. This is a very significant step taken by the Government amalgamating a large number of Central and State indirect taxes into a single tax. The tax on goods and services is integrated. The aim of introduction of GST is to mitigate cascading effect of taxation in a major way and pave the way for a common national market. Originally it was planned to introduce the GST in the year 2006 itself. But it has been delayed due to various reasons. To enable the Central Government and State Governments for the levy of GST the Constitution was amended vide Constitution (One Hundred and First Amendment) Act, 2016, with effect from 16.09.2016. The amendment Act provides for a levy of GST on supply of all goods or services except for Alcohol for human consumption. A Goods and Services Tax Council (GSTC) was

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y Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017 and GST (Compensation to the States) Act, 2017, with effect from 12.04.2017. In addition CGST (Extension to Jammu & Kashmir) Act, 2017 and IGST (Extension to Jammu & Kashmir) Act, 2017 were also enacted so that it would be applicable to Jammu and Kashmir. All States have enacted the respective State Goods and Services Tax Act and also the Union territories. The Central Government also notified Central Goods and Services Tax Rules, 2017 which has met many amendments and also the Integrated Goods and Services Tax Rules, 2017. Similarly the States and Union Territories framed Rules for this purpose. The Central Government as well as State Governments issued many notifications, circulars, instructions, orders etc., The Central Government issued till date – 76 notifications for Central tax; 47 notifications forCentral tax (Rate); 12 notifications for integrated tax; 50 notifications for integrated tax (R

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ferred to the new regime. The transitional provisions allowed to transfer their CENVAT credit to be utilized in the GST regime. The due dates for filing returns were prescribed by various types of assessees like that of composition scheme supplier, turnover not exceeding ₹ 1.5 crores, turnover exceeding ₹ 1.5 crores etc., To guide taxpayers in relation to GST matters, CBEC has issued a range of frequently asked questions on 12 sectors and other topics related to GST law, procedures, tax rates, specific industry or sector. The following table will show the number of registrations in GST regime- Table – 1 Registration under GST regime as on 01.01.2018 Sl. No. Details Number 1 No. of transited (migrated) taxpayers 70,75,617 2 Of which, how many are yet to be migrated 6,66,325 3 No. of completely migrated taxpayers (1-2) 64,09,292 4 Total No. of new applications received for registration 40,67,357 5 No. of applications approved 35,00,257 6 No. of applications rejected 4,23,445

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10,55,826 8 No. of GSTR 1 returns filed for September, 2017 27,27,704 9 No. of GSTR 1 returns filed for October, 2017 7,80,849 10 No. of GSTR 1 returns filed for November, 2017 2,89,386 11 No. of GSTR 1 returns filed for December, 2017 5414 12 No. of GSTR 2 returns filed for July, 2017 56,11,071 13 No. of GSTR 4 return filed for quarter Jul-Sep, 2017 25,72,552 Source: www.cbec.gov.in The following are the details of GST collections from July 2017- July 2017 – ₹ 94,063 crores August 2017 – ₹ 90,669 crores; September 2017 – 92,150 crores; October 2017 – 83,346 crores; November 2017 – 80,808 crores; The Center released compensation cess of ₹ 10,806 crores to States for July and August 2017 and ₹ 13,695 crores for September and October 2017. Though, GST has already been implemented from the 1st of July 2017 a number of implementation issues related to IT systems, legal challenges, exports, return filing and reconciliations, passing on transition credit, anti-profite

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Customs – TRADE NOTICE NO. 1/2018 – Dated:- 12-1-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS GST BHAVAN, 41/A, SASSON ROAD, PUNE-411001 F. No. VIII/Cus/Tech/Gst-Reorg/ 48-16/2017 Pune Dated: – 12.01.2018 TRADE NOTICE NO. 1/2018 Sub: Transition of Customs functions hitherto performed by the Central Excise/GST officers, including the export procedure and sealing of containerized export cargo, to the Customs formations, under the Commissioner of Customs, Pune Attention of the Importers, Exporters, Port Trust, Customs Brokers, Port Terminal Operators, Shipping Lines/ Shipping Agents, Container Freight Stations (CFSs) / Inland Container Depots (ICDs) of Customs Pune Zone and GST Pune Zone, is invited to the following Circulars issued by the Board regarding the various Customs functions, hitherto performed by the Central Excise / GST officers, being transferred to the jurisdictional Customs offices: -. Sr.No. Circular No. & Date Subject 1 22/2017-Customs, dated 30.06.2017 All Industry

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10.2017 Implementing Electronic Sealing for containers by exporters under self-sealing procedure prescribed by circular 26/2017 -Cus dated 1st July 2017, Circular 36/2017 -Cus dated 28.08.2017 and 37 2017 dated 20.09.2017 9 44/20 17-Customs, dated 18.11.2017 Implementing Electronic Sealing for containers by exporters under self-sealing procedure by circular 26/2017-Cus. dated 1st July 2017, circular 36/2017-cus. dated 28.08.2017, 37/2017 dated 20.09.2017 and 41/2017 dated 30.10.2017 10 51 / 2017-Customs, dated 21.12.2017 Implementing Electronic Sealing for containers by exporters under self-sealing procedure by circular 26 2017 -Cus. dated 1st Jul 2017, Circular 36/2017-cus dated 28.08.2017, 37/2017 dated 20.09.2017, 41/2017 dated 30.10.2017 and 44/2017-Customs, dated 18.11.2017 2. The Customs Commissionerate, Pune is having its jurisdiction in the area of the Districts of Pune, Solapur, Satara, Sangli, Kolhapur, Ratnagiri, and Sindhudurg in the State of Maharashtra including all minor

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ase of default in NFE, non accountal of goods etc., collection of Cost Recovery Charges, MOT etc. iv) Duty free imports/ imports at concessional rate of duty subject to end- use condition under Customs (Import of Goods at concessional rate of duty for manufacture of excisable goods) Rules, 2016, execution of Bond, monitoring of utilization and demand of Customs duty in case of default. v) Licensing of private/public/ special Customs bonded warehouses under Chapter IX of the Customs Act, 1962, manufacture and other operations in Warehouse Regulations, 1966, Cost Recovery charges, MOT fee; vi) Installation Certificate for goods imported under EPCG Scheme; vii) Recovery of dues under Section 142 of the Customs Act, 1962; viii) Adjudication of offences and demand of Customs duty in respect of SEZs; ix) Brand rate fixation of Customs duty in case of export of goods; 3. For ease of doing business, the jurisdiction of the Customs Commissionerate, Pune for the aforesaid purpose, along with the

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Customs – PUBLIC NOTICE NO. 26/CCP/JMR/2018 – Dated:- 12-1-2018 – OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR SARDA HOUSE , BEDI BUNDER ROAD, OPP.PANCHAVATI, JAMNAGAR – 361008 F.No.VIII/48-168/Cus-T/2017 Date: 12.01.2018 PUBLIC NOTICE NO. 26/CCP/JMR/2018 Subject: Changes in the name of officers dealing with the IGST Refund helpdesk Attention of all the Importers/ exporters, Customs Brokers, members of the Trade and all other stake is invited Public Notice NO. 01/2018/CCP/JMR dated 21.08.2018 regarding IGST refund helpdesk. 2. To make the Trade aware Of the of the status of the Shipping Bills where IGST Refund is pending for sanction, this office is timely uploading the status of Shipping Bills on its website i.e. http://www.jamna

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Customs – PUBLIC NOTICE NO. 01/2018/CCP/JMR – Dated:- 12-1-2018 – OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR SARDA HOUSE , BEDI BUNDER ROAD, OPP.PANCHAVATI, JAMNAGAR – 361008 F.No.VIII/48-168/Cus-T/2017 Date: 12.01.2018 PUBLIC NOTICE NO. 01/2018/CCP/JMR Subject: regarding. Attention of all the Importers/ exporters, Customs Brokers, members of the Trade and all other concerned is invited regarding IGST refund helpdesk. 2. As per Rule 96 of the CGST Rules 2017, Exporters who have paid IGST on the export consignment, will be eligible for refund of the IGST once the consignment has been exported and EGM(s) (local and gateway) is/ are filed without error. 3. However, on account of errors identified by the systems during the course of

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ploading the status of Shipping Bills on its website i.e. www.iamnagarcustoms.gov.in. 6. Taking a further step towards facilitation of the trade, it has been decided to form two Helpdesks at Pipavav Jamnagar which will make trade fraternity aware of the errors/ problem arising while processing IGST refund. Details of venue and officers are as under: Venue: Office of the Deputy/ Assistant Commissioner of Customs, Customs House, Pipavav (Tal.-RajuIa), Dist.-Amreli) Email id:- cuspipavav@rediffmail.com Contact No.- 02794 305858 Team of officers: (i). Shri Hemant Kumar Meena, Deputy Commissioner, Customs House, Pipavav (ii). Shri Pravin Gwande, Superintendent, Customs House, Pipavav (iii). Shri K. K. Meena, Inspector, Customs House, Pipavav (iv

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Customs – 01/2018 – Dated:- 12-1-2018 – OFFICE OF THE CHIEF COMMISSIONER OF CUSTOMS; BENGALURU ZONE C.R. BUILDING: QUEEN'S ROAD: BENGALURU-560 001 Tel: 080-22867990/22863714 FAX: 080-22862419/22868795 E-mail: ccu-cusblr@nic.in F.NO.VIII/48/08/2018 CCO-II Cus(BZ) DATE:12.01.2018 PUBLIC NOTICE NO 01/2018 Subject:- Reorganization of jurisdiction of Customs Commissionerates in the wake of implementation of GST Attention of the Importers/ Exporters, Custom House Agents, Custodians and the trade is invited to CBEC notification No. 82/2017Cus (NT) dated 24.8.2017 as amended upto date by Notification No. 119/2017 Cus (NT) dated 28.12.2017 and Notification No. 03/2018 Cus (NT) dated 10.1.2018 on reorganization of jurisdiction of Customs Commiss

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ent jurisdiction notified vide SI. No. 13 in Table 2 of Notification No. 82/2017 Cus NT dated 24.8.2017. (4) All other areas notified as per SI. No. 13 in Table 2 of Notification No. 82/2017 Cus NT dated 24.8.2017 3. The work relating to Customs Broker Establishment at Bangalore and Public Auction of seized goods (Disposal Section) for both the Commissionerates shall continue to be handled by Bangalore City Customs Commissionerate. 4. Mangalore Customs Commissionerate will have jurisdiction as mentioned at SI. No. 14 in Table 2 of Notification No. 82/2017 Cus NT dated 24.8.2017 as amended by Notification No. 03/2018 Cus (NT) dated 10.1.2018. ICES Code for Mangalore Customs Commissionerate remains the same i.e.INNMLI 5. Bangalore City Commis

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Customs – 03/2018 – Dated:- 12-1-2018 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS CUSTOMS HOUSE, NAVARANGPURA, AHMEDABAD, 380009. F.No. VIII/48-21/Cus/Sys/2017-18 PUBLIC NOTICE No. : 03/2018 DATED 12-01-2018 Sub.: Corrigendum to Public Notice No. 02/2018 dated 11.01.2018 – Formation of helpdesk for IGST Refund. Attention of all trade Associations / Chamber of Commerce and Members of Custom House Agents' Association and Public is invited to the Public Notice No. 02/2018 dated 11.01.2018 issued vide F.No. VIII/48-21/Cus/Sys/2017-18 vide which information regarding formation of Helpdesk for IGST refund was publicized. 2. It is found that contact details of the Officers posted in the Helpdesk for IGST Refund was left uninserted. In v

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2018 (6) TMI 1381 – KERALA HIGH COURT – TMI – Release of detained goods – Section 129 of the CGST Act – KSGST Act – Held that:- An identical matter has been disposed of by a Division Bench of this Court in THE COMMERCIAL TAX OFFICER AND THE INTELLIGENCE INSPECTOR VERSUS MADHU. M.B. [2017 (9) TMI 1044 – KERALA HIGH COURT], directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 – detained goods are to be released – petition disposed off. – W.P. (C) No. 1332 of 2018 Dated:- 12-1-2018 – MR. P.B. SURESH KUMAR, J. For The Petitioner : Sri. K. S. Hariharan Nair For The Respondent : V. K. Shamsudh

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2018 (5) TMI 272 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 9 (All.) – Seizure order – wrong declaration on the date in the E-way Bill – Held that: – petitioner states that it had been written down inadvertently – the goods and vehicle of the petitioner may be released forthwith subject to deposit of security other than cash or bank guarantee – petition disposed off. – Writ Tax No. – 25 of 2018 Dated:- 12-1-2018 – Mr. Bharati Sapru And Neeraj Tiwari, JJ. For The Petitioner : Murari Mohan Rai For The Respondent : C.S.C., A.S.G.I. ORDER We have heard Shri M.M. Rai, learned counsel for the petitioner and Shri C.B. Tripathi, learned Standing Counsel for the respondent. Learned Standing Counsel has received instruction that no penalty orde

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2018 (4) TMI 1141 – ALLAHABAD HIGH COURT – TMI – Seizure of goods – E-way bill not produced – Penalty – Held that: – it is clear that the E-Way Bill itself was downloaded on 07.01.2017 i.e. four days after the seizure has been made – the petitioner has equally efficacious remedy of filing an appeal against the penalty order under Section 107 of the U.P. GST Act, 2017 – petition dismissed. – Writ Tax No. – 28 of 2018 Dated:- 12-1-2018 – BHARATI SAPRU AND NEERAJ TIWARI, JJ. Counsel For Petitioner: Shri J.P. Pandey, Advocate and Shri Vandeep Nath, Advocate Counsel For Respondent: C.S.C., A.S.G.I. JUDGEMENT We have heard Shri J.P. Pandey, learned counsel for the petitioner and Shri C.B. Tripathi, learned Standing Counsel for the respondent. T

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GST – States – 38/1/2017-Fin(R&C)(40)/321 – Dated:- 12-1-2018 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division ___ Notification 38/1/2017-Fin(R&C)(40)/321 In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Goa Goods and Services Tax (Fourteenth Amendment) Rules, 2017. (2) Unless otherwise specified, they shall be deemed to have come into force from the 29th day of December, 2017. 2. In the Goa Goods and Services Tax Rules, 2017,- (i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) The Unique Identity Number granted under the Central Goods and Services Tax Act, 2017 shall be deemed to be granted under the Goa Goods and Services Tax Act. ; (ii) in rule 19, after sub-rule (1), the following sub-rule s

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ITC ÷Adjusted Total Turnover Where,- (A) Refund amount means the maximum refund that is admissible; (B) Net ITC means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; (C) Turnover of zero-rated supply of goods means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both; (D) Turnover of zero-rated supply of services means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:- Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been

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case of supplies received on which the supplier has availed the benefit of notification No. 38/1/2017-Fin(R&C)(40/2017-Rate)/3942 dated 2nd November, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted. ; (iv) in rule 95- (a) for sub-rule (1), the following sub-rule shall be substituted, namely:- (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in F

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e access or retrieval services from a place outside India to a person in India, other than a registered person. Part -A (i) Legal name of the person (ii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country (iii) Name of the Authorised Signatory (iv) Email Address of the Authorised Signatory (v) Name of the representative appointed in India, if any (a) Permanent Account Number of the representative in India (b) Email Address of the representative in India (c) Mobile Number of the representative in India (+91) Note- Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B. Part -B 1. Details of Authorised Signatory First Name Middle Name Last Name Photo Gender Male / Female / Others Designation Date of Birth DD/MM/YYYY Father's Name Nationality Aadhaar, if any Address of the Authorised Signatory Address line 1 Address line 2 Address line 3 2. D

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Place: Name of Authorised Signatory: Date: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business of representative in India, if any: (a) For own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above – A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be upl

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ng format: Declaration for Authorised Signatory (Separate for each signatory) I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <<name of the authorised signatory>> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Central Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/ us. Signatures of the persons who is in charge. S. No. Full Name Designation/Status Signature 1. Acceptance as an authorised signatory I <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Place Date: Signature of Authorised Signatory (Name) Designation/Status Instructions – 1. If authorised signatory is not based in India, authenticati

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nique Identification Number (UIN) Year Tax Period 1. UIN 2. Name of the person having UIN Auto populated 3. Details of inward supplies received (Amount in Rs. for all Tables) GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax Place of Supply No Date Value Integrated Tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 3A. Invoices received 3B. Debit/Credit Note received Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature Name of Authorised Signatory Designation /Status Instructions:- 1. Terms Used:- a. GSTIN :- Goods and Services Tax Identification Number b. UIN :- Unique Identity Number 2. Refund applications has to be filed in the same State in which the Unique Identity Number has been allotted. 3. For refund purposes only those invoices may be entered on which refund is sought. ; (i

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GST – States – 38/1/2017-Fin(R&C)(38)/323 – Dated:- 12-1-2018 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division ___ Notification 38/1/2017-Fin(R&C)(38)/323 In exercise of the powers conferred by section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act ), the Government of Goa, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Ac

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2018 (3) TMI 447 – CESTAT KOLKATA – TMI – Clandestine removal – penalty u/s 11AC of the CEA 1944 – Held that: – It is well settled law that the judicial precedence would be applied in the context of each facts of the case. In the present case, the Assessee is not disputing the demand of duty on clandestine removal of the goods and therefore imposition of penalty u/s 11AC of the Central Excise Act is liable to be invoked – the imposition of penalty on the Assessee is required to be upheld.
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Appeal dismissed – decided against Revenue. – Excise Appeal Nos. 76774,76796 & 76797/17 & C.O.-76174/17 for E/76774/17 – Final Order No. F/75194-196/18 – Dated:- 12-1-2018 – Shri P. K. Choudhary, Hon ble Judicial Member Sri D. Haldar, A.C. (A.R.) For Appellant Sri Anjan Dasgupta, Advocate For Respondent ORDER Per Shri P. K. Choudhary Briefly stated the facts of the case are that 2. M/s. Kunj Bihari Steel Private Limited ( the Assessee ) is engaged in the manufacture and clearance of Sponge Iron

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he Order of confirmation of demand of duty along with interest and appropriation of the duty as already paid by the assessee. It has set aside the penalty imposed on the assessee and its Director. 4. The Revenue filed Appeal No. E76774/2017 against the Assessee and its Director. The Assessee also filed Cross Objection against the appeal of the Revenue. Further, the Revenue filed appeal No. E/76796/2017 against the Assessee M/s. Kunj Bihari Steel Private Limited and an Appeal No. E76797/2017 against Shri Amit Kumar Agarwal, Director of the Assessee. 5. Heard both the sides and perused the records. 6. The Learned Authorised Representative for the Revenue submitted that it is a case of clandestine removal of the goods which was admitted by the Assessee and also paid the duty upon detection by the department. So, imposition of penalty under Section 11AC of the Central Excise Act, 1944 is warranted. He further submitted that Shri Amit Kumar Agarwal, Director of the assessee company, in his

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ty. The Assessee has paid the duty on removal of the goods clandestinely. It is seen that the Assessee deposited the amount of ₹ 10.00 Lacs on 09.07.2014 and a further amount of ₹ 13,15,143.00 on 16.06.2015. The relevant portion of the Adjudication Order is reproduced below :- 5.5 It is seen from reply to question No. 6 to 9 of the above mentioned statement dated 29/09/2014, that Shri Amit Agarwal, Director of Noticee No.1 admitted the fact of selling of consignment of Sponge Iron to broker to get ready cash to meet day to petty expenses of the company and place of delivery was not recorded as the same was not known to them. He also admitted the fact of not entering the said quantity of Sponge Iron in Daily Stock Account. In view of the above facts, the contention of the noticee for not conducting physical stock verification and not conducting enquiry regarding receipt of sale proceeds to arrive at charges of clandestine removal of finished goods is not acceptable to me. Th

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ge iron by the Director of Noticee No.1 duty already paid by the Noticee is to be appropriated. They are liable to pay interest at appropriate rate in terms of Section 11AA and also to penalty under Section 11AC of Central Excise Act, 1944 read with Rule 25 of Central Excise Rules, 2002. Shri Amit Kumar Agarwal , Director [Noticee No.2], having control over the entire state of affairs of Noticee No.1 and having the deliberate knowledge and reasons to believe, actively participated in the entire scheme of unauthorised and unlawful clearance of finished goods from the factory o Noticee No.1 as evidenced from the records without payment of Central Excise duty. While rendering his statement dated 29.09.2014, Shri Agarwal has admitted that some consignments of Sponge Iron cleared from the factory for the period from 01.10.2013 to 08.05.2014 without issuance of Central Excise Invoice and without payment of Central Excise Duty. The act of Shri Amit Kumar Agarwal, Director rendered himself lia

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applied in the context of each facts of the case. In the present case, I find that the Assessee is not disputing the demand of duty on clandestine removal of the goods and therefore imposition of penalty under Section 11AC of the Central Excise Act is liable to be invoked as held by the Hon ble Supreme Court in various decisions. Accordingly, the imposition of penalty on the Assessee is required to be upheld. However, I agree with the submission of the Learned Counsel for the Assessee that there is no material available on record that Shri Amit Kumar Agarwal, Director of the Assessee had clear knowledge of the clandestine removal of the goods. In any event, the Director of the Assessee had co-operated with the Investigating Officer and paid duty and therefore, imposition of penalty on him is not justified. 10. In view of the above discussions, against the Appeal No. E/76774 of 2017 filed by the Revenue against the assessee is allowed, Cross Objection disposed off. Appeal No. E/76797 o

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Goods and Services Tax – GST – Dated:- 11-1-2018 – Question 1: I am a single truck owner-operator and I ply my truck mostly between States, carrying the goods booked for my truck by an agent; aggregate value of service which I provided exceeded twenty lakh rupees during last year. Am I supposed to take registration? Answer: You are not liable to registration, as services provided by way of transportation of goods by road are exempt. Notification number 12/2017-Central Tax (Rate), dated 28th June, 2017 refers. Question 2: I own a single truck and I rent it to a major player, who provides GTA service; should I take a registration? Does my monthly rental/lease income attract GST? Answer: Registration is not required since services by way of giving on hire, a means of transportation of goods to a GTA are exempt from tax vide entry no. 22 of Notification number 12/2017-Central Tax (Rate) dated 28th June, 2017. Question 3: In my truck, I only carry fruits and vegetables, in relation to whos

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of transportation? Answer: Yes, in terms of section 35(2) of the CGST Act, 2017 you are required to maintain records of the consigner, consignee and other relevant details of the goods. Further, in terms of rule 56 of the CGST Rules, 2017 you are required to maintain records of goods transported, delivered and goods stored in transit by you along with the GSTIN of the registered consigner and consignee for each of your branches. Question 6: Are intermediary and ancillary services, such as, loading/unloading, packing/unpacking, transhipment and temporary warehousing, provided in relation to transportation of goods by road to be treated as part of the GTA service, being a composite supply, or these services are to be treated as separate supplies. Answer: The GTA provides service to a person in relation to transportation of goods by road in a goods carriage, which is a composite service. The composite service may include various intermediary and ancillary services, such as, loading/unloa

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es, they shall be treated as separate supplies. Question 7: As per Notification number 05/2017-Central Tax dated 19th June, 2017, the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the CGST Act, 2017 are exempted from obtaining registration under the said Act. Please clarify whether a GTA providing service in relation to transportation of goods by road under reverse charge mechanism (RCM) can avail of the benefit of this exemption. Answer: Yes, a GTA providing service in relation to transportation of goods by road under RCM can avail of the benefit of this exemption. Question 8: Can a GTA obtain registration for one vertical (Rail, Cargo, Renting, Warehousing etc.) for which tax needs to be paid while not obtaining registration for another vertical (GTA under RCM) on which there is no tax liab

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ether ITC has been availed or not. Question 10: Please clarify whether input tax credit is available to the recipient of service, when the GST paid by him is at a concessional rate of 5% under RCM. Answer: Yes, input tax credit is available in such cases. Question 11: When a GTA hires a truck (with driver) from another GST registered entity for the purpose of providing goods transport service to a registered recipient, whether tax credit is available to the GTA on the GST paid by him to the owner of the truck registered under GST. Answer: Services by way of giving on hire to a GTA, a means of transportation of goods are exempt from GST under Notification number 12/2017-Central Tax (Rate) dated 28th June 2017. When the tax is not payable, the question of taking any tax credit does not arise. Question 12: In terms of section 12(9) of the IGST Act, 2017 the place of supply of passenger transportation service to a person other than a registered person, shall be the place where the passenge

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London-New York on a single ticket with a halt at London will be covered by the definition of continuous journey. However, the return journey of New York-London-Delhi will be treated as a separate journey and will be outside the scope of a continuous journey. Question 13: How GST is to be charged on a multi-leg international journey, say Delhi-Dubai-Boston-Dubai-Delhi? Is GST chargeable for the entire journey and discharged at Delhi, or the GST is to be charged for Delhi-Dubai sector alone and discharged at Delhi, or GST is to be charged up to the farthest point of return, i.e. Delhi-Dubai-Boston at Delhi? Answer: In this case if a single ticket or invoice has been issued for the Delhi-Dubai-Boston then it is a continuous journey even if there is a stopover at Dubai and the tax (CGST + SGST) would be charged at Delhi. The return journey of Boston-Dubai-Delhi would not be a continuous journey. The return journey not being a continuous journey and its place of supply being outside India,

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recipient of service but containing other information as mentioned under Rule 46 of the Rules ibid. As the electronic tickets issued by the Airlines are in the global standard format, such electronic ticket receipts are not required to be signed or digitally signed. Question 16: Whether the Airlines are required to issue invoice to the customers transaction-wise, (i.e. Airway Bill-wise, Ticket Journey-wise) or a consolidated invoice, capturing the details of all individual invoices for a particular entity, can be issued on a monthly or fortnightly basis? Answer: A single invoice incorporating the details of all the supplies for a particular entity can be issued subject to provisions of section 31 of the CGST Act, 2017. In such a case the ticket issued by the Airlines would not take the character of an invoice. Question 17: Would GST be applicable on air travel undertaken on or after 1st July 2017 on tickets issued prior to 1st July 2017 on which service tax was collected and discharge

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Goods and Services Tax – Started By: – Rahul Gulati – Dated:- 11-1-2018 Last Replied Date:- 12-1-2018 – Dear sir, if a maintenance company purchase some new battries and also supplies some scrap bettries to the same vendor, whether gst is leviable to the scrap battries supplied by the company to the vendor, company is registered under gst. – Reply By Rajagopalan Ranganathan – The Reply = Sir, Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spe

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Goods and Services Tax – GST – Dated:- 11-1-2018 – Kolkata, Jan 11 (PTI) The new taxation regime under Goods and Services Tax (GST) is all set to boost polymer downstream industry in the eastern region, including West Bengal. In the GST regime, abolition of CST and entry tax and on top of that plastics goods flowing in from other states evading taxes have now stopped. This will encourage local manufacturers from Bengal to produce more to meet the demand, Indian Plastics Federation president Alok Tibrewala told PTI. West Bengal plastics industry is pegged at ₹ 12,000 crore involving 2500-3000 units and growing at 15 per cent annually. Tibrewala said the any new industrial policy for petrochem downstream industry at the Bengal Global B

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Goods and Services Tax – Started By: – Pankaj Aggarwal – Dated:- 11-1-2018 Last Replied Date:- 5-5-2018 – Sir,We have taken the duty drawback at higher rate (All Industry Rate) now can we take refund of Accumulated ITC. (CGST & SGST) – Reply By KASTURI SETHI – The Reply = Refund is admissible. – Reply By Pankaj Aggarwal – The Reply = Thanks Sir for reply. But now i have read in the notification ( Notification No. 73/2017-CUSTOMS (N.T.)) that ITC cannot availed if dutydrawback has taken at h

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Customs – 02/2018 – Dated:- 11-1-2018 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS CUSTOMS HOUSE, NAVARANGPURA, AHMEDABAD, 380009. F.No. VIII/48-21/Cus/Sys/2017-18 PUBLIC NOTICE No. 02/2018 DATED : 11-01-2018 Sub. : Formation of IGST Refund helpdesk. As per Rule 96 of the CGST Rules, Exporters' who have paid IGST on the export consignment, will be eligible for refund of the IGST once the consignment has been exported and the EGM(s) (local and gateway) is/are filed without error. 2. However, on account of errors identified by the systems during the course of integration with IGST and at the level of Public Financial Management Systems(PFMS), many of the IGST refund claims are lying pending. 3. For the purpose of obtaining data show

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GST – States – 15/ST-2 – Dated:- 11-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 11th January, 2018 No. 15/ST-2.- In exercise of the powers conferred by Section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- 1. These rules may be called the Haryana Goods and Services Tax (Second Amendment) Rules, 2018. 2. In the Haryana Goods and Services Tax Rules, 2017, after rule 109, the following rule shall be inserted, namely:- 109A. Appointment of Appellate Authority- (1) Any person aggrieved by any decision or order passed under the Act or the Central Goods and Services

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