Goods and Services Tax

APEX COURT ON TAXABILITY OF FREE SUPPLIES
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 28-2-2018

Any indirect tax has to be levied on the basis of valuation of goods or services. In case of Goods and Services Tax (GST), it is on the value of supplies where as in erstwhile Service Tax regime, it was on value of taxable services provided or to be provided.
The value of taxable service means, the gross amount received by the service provider for the taxable service provided or to be provided by him. Taxable value had to be determined as per the provisions of the Section 67 of the Finance Act, 1994 read with Service Tax (Determination of Value) Rules, 2006. Section 67 and valuation rules enabled charging of service tax in cases where the consideration received is not in money terms. Where the service tax was charged on the basis of similar services provided by the same person, the same ought to be based on a normal transaction between two independent pers

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eceipt of free supply of items by a manufacturer is similar to receipt of materials free of cost by a service provider, as both the manufacturer and the service provider will have to otherwise incur cost of these items to produce excisable goods or to render taxable service. In both the cases, receipt of free supply of materials does not yield any additional return to the assessee. However, it is well recognized that for the purpose of section 4 of the Central Excise Act, free supply of items constitutes additional consideration received by a manufacturer. Therefore, inclusion of money value of free supply on items in the taxable value of the service rendered is consistent with the intention of the Legislature as reflected in the language of the Act as well as the Service Tax (Determination of Value) Rules, 2006. In a case where the service recipient does not provide such items to the service provider, the assessee will include the value of the materials used in rendering the taxable s

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ication or exemption subject to full value including free supply being considered.
It observed that section 67 of the Act deals with valuation of taxable services and intends to define what constitutes the value received by the service provider as “consideration” from the service recipient for the service provided. Implicit in this legislative architecture is the concept that any consideration whether monetary or otherwise should have flown or should flow from the service recipient to the service provider and should accrue to the benefit of the later. “Free supplies”, incorporated into construction (cement or steel for instance), even on an extravagant inference, would not constitute a non-monetary consideration remitted by the service recipient to the service provider for providing a service, particularly since no part of the goods and materials so supplied accrues to or is retained by the service provider. Wherever a monetary consideration is charged for providing the taxable servic

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lue of free supplies must also go into the gross amount charged for valuation of the taxable service. If such intention is to be effectuated the phraseology must be specific and denuded of ambiguity.”
The final conclusion was thus as follows :
“(a) The value of goods and materials supplied free of cost by a service recipient to the provider of the taxable construction service, being neither monetary or non-monetary consideration paid by or flowing from the service recipient, accruing to the benefit of service provider, would be outside the taxable value or the gross amount charged, within the meaning of the later expression in Section 67 of the Finance Act, 1994; and
(b) Value of free supplies by service recipient do not comprise the gross amount charged under Notification No. 15/2004-ST, including the Explanation thereto as introduced by Notification No. 4/2005-ST.”
Supreme court has recently settled this issue by its order dated 19.02.2018 in CST v. Bhayana Builders Pvt. Ltd. [(2

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for such service provided or to be provided by him' would lead to the obvious conclusion that the value of goods/material that is provided by the service recipient free of charge is not to be included while arriving at the 'gross amount' simply, because of the reason that no price is charged by the assessee/service provider from the service recipient in respect of such goods/materials. This further gets strengthened from the words 'for such service provided or to be provided' by the service provider/assessee. Again, obviously, in respect of the goods/materials supplied by the service recipient, no service is provided by the assessee/service provider.
Service tax is to be calculated on a value which is 33% of the gross amount that is charged from the service recipient. Obviously, no amount is charged (and it could not be) by the service provider in respect of goods or materials which are supplied by the service recipient. It also makes it clear that valuation of gross amount has a caus

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aterial supplied or provided free of cost by a service recipient and used for providing the taxable service of construction or industrial complex, is to be included in computation of gross amount (charged by the service provider), for valuation of the taxable service, under Section 67 of the Act and for availing the benefits under Notification No. 15/2004-ST dated September 10, 2004.
In a ruling in favor of the assessee, it has been held that service tax cannot be levied on the value of goods/material supplied free of cost by a service recipient during construction. The assessees in the instant case were covered by Section 65(25b) of the Finance Act, 1994 as they are rendering 'construction or industrial construction service', which is a taxable service as per the provisions of Section 65(105)(zzq) of the Finance Act.
This order of Supreme Court settles the issue of taxability of free supplies in of goods and services favour of taxpayers and against the revenue. However, in GST regim

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Refund of IGST on Export – Invoice mis-match cases – Alternative Mechanism with Officer Interface
CUSTOMS PUBLIC NOTICE NO:- 03/CC/2018 Dated:- 28-2-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
OFFICE OF THE CHIEF COMMISSIONER OF CUSTOMS
15/1, STRAND ROAD, USTOM HOUSE, KOLKATA – 700 001
P. No. VIII (48) – 73 / CC /KOL / CUS/ GST / 2016/ Pt.
DATED: 28.02.2018
CUSTOMS PUBLIC NOTICE NO:- 03/CC/2018
Subject: Refund of IGST on Export – Invoice mis-match cases – Alternative Mechanism with Officer Interface.
Attention of the trade, public and all concerned is invited to the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise &, Customs, Circular No. 05 / 2018 – Customs dated 23rd February 2018

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h of invoices an alternative procedure with manual intervention has been introduced which envisages an officer interface through which he can verify the information furnished in GSTN and Customs EDI system and sanction refund in case the data is matched. For details of the new procedure the Circular may be referred to. This procedure is applicable for Shipping Bills filed till 31.12.2017 only.
For case of reference the Circular has also provided the format for the “Concordance between GST Invoice and Export Invoice declared in Shipping Bill”, which is also enclosed with a copy of the Circular No. 05 / 2018 -Customs dated 23rd February 2018.
All exporters with pending IGST refund claims may follow the procedure prescribed in the Circular.

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FAQs related to IGST Refund
Public Notice No. 19 /2018 Dated:- 28-2-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
OFFICE OF THE COMMISSIONER OF CUSTOMS (AIRPORT & ADMN) AIRCARGO COMPLEX,NSCBI AIRPORT, KOLKATA-700052.
F. No. S(Misc.)-64/2017CCX/Pt.
Date: 28-02-2018
Public Notice No. 19 /2018
Sub: FAQs related to IGST Refund.
1. Attention of the exporters, Custom House Brokers, Air Lines and all Members of Trade is invited to the issue of refund of IGST paid on export of goods unde

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Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases
Trade Notice No. 23/2017-18 Dated:- 28-2-2018 Madhya Pradesh SGST
GST – States
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. 23/2017-18
Dated 28.02.2018
Subject: Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg.
Kind attention is invited to Circular No. 33/07/2018-GST dated 23rd February. 2018 issued under F.NO. 267/67/2017-0(.8 by

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dit (herein and after referred to as “disputed credit”), credited to the electronic credit ledger in terms of sub-section (1), (2), (3), (4), (5) (6) or (8) of section 140 of the Act, shall not be utilized by a registered taxable person to discharge his tax liability under this Act or under the IGST Act, 2017, till the order-in-original or the last order-in-appeal, as the case may be, holding that disputed credit as inadmissible is in existence.
2.2 During the period, when the last order-in-original or the last order-in-appeal, as the case may be, holding that disputed credit as inadmissible is in operation, if the said disputed credit is utilised, it is recoverable from the tax payer, with interest and penalty as per the provisions of th

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his tax liability under this Act or under the IGST Act, 2017, and it is recoverable from the tax payer with interest and penalty as per the provisions of the Act.
4. In all cases where the disputed credit as defined in terms of para 2.1 or blocked credit under para 3.1 is higher than Rs. ten lakhs, the taxpayers shall submit an undertaking to the jurisdictional officer of the Central Government that such credit shall not be utilized or has not been availed as transitional credit, as the case may be. In other cases of transitional credit of an amount lesser than Rs. ten lakhs, the directions as above shall apply but the need to submit the undertaking shall not apply.
5. The contents of the aforesaid Circular may please be brought to the n

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Commissioner of Central Goods and Service Tax, Jaipur Versus Rajasthan Tourism Development Corporation Ltd
Service Tax
2018 (5) TMI 987 – RAJASTHAN HIGH COURT – 2018 (15) G. S. T. L. 307 (Raj.) , [2019] 60 G S.T.R. 272 (Raj)
RAJASTHAN HIGH COURT – HC
Dated:- 28-2-2018
D. B. Central/Excise Appeal No. 5 / 2018
Service Tax
K. S. Jhaveri And Vijay Kumar Vyas, JJ.
For the Appellant : Mr. Anuroop Singhi with Mr. Aditya Vijay
JUDGMENT
1. By way of this appeal, the appellant has assailed the judgment and order of the tribunal whereby tribunal has partly allowed the appeal of the assessee.
2. Counsel for the appellant has framed following substantial question of law:-
“(i) Whether the CESTAT was justified in restricting the demand of Service Tax to normal period despite holding the activity of the assessee to be classifiable under “Business Auxiliary Service” and liable to Service Tax, when the assessee has concealed and suppressed the said information?
(ii) Wheth

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mount received by the appellant in the name of “facilitation fee”, is commission from various shops and emporia for providing services of promoting or marketing or selling of goods provided or belonging to the emporia/shops, is liable to Service Tax under the category of 'Business Auxiliary Service' in terms of clause 19(i) of Section 65 of Finance Act, 1994. Accordingly proceedings were initiated against the respondent for confirmation of demand of Service Tax in respect of commission received by them within the period April, 2005 to March, 2010, by way of raising a show cause notice (SCN) dated 20.10.2010.
4. Counsel for the appellant contended that tribunal has committed serious error in giving contrary finding. He further contended that Section 73 has provided normal period of limitation which has not been extended by the tribunal. Thus, the tribunal has committed error in recording the finding with regard to limitation.
5. We have heard counsel for the appellant.
6. While consi

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'tour operators'. It is further on record that the appellant has been subjected to periodical audit repeatedly both by the the department as well as statutory audit by CAG. It is further on record that the appellant is a State Government undertaking which can have no intention to deliberately evade payment of service tax. In view of the above, we are of the view that the demand made in the show cause notice has to be restricted to that falling within the normal time limit under section 73. Demands falling beyond this time period is liable to be set aside.
12. In view of the above discussions, the activity undertaken by the appellant is held to be classifiable under 'Business Auxiliary Service' and liable to Service tax. Demand of service tax is sustained within the normal period of limitation and set aside for the period beyond it. The case is remanded to the original adjudicating authority for requantification of the demand falling within the normal time limit.
7. We are in comp

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Bhartiya Loha Udyog Pvt. Ltd., Shib Dass And Sons Pvt. Ltd., Haryana Steel Trading Corporation, Amar Steel Syndicate, Gaurav Kumar, SC Sharma, Amit Kumar, Altech Infrastructure India P Ltd., Capital Ispat Ltd., RNV Alloys Steels Pvt. And Ltd., RKJK Enterprises Versus. Commissioner of CGST, Customs Central Excise And Alwar
Central Excise
2018 (4) TMI 816 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 28-2-2018
E/53034, 53037/2016, , E/50022, 50023, 50220-50222 /2017 E/50224, 50255, 50388 & 51176 /2017 – 50923-50933/2018
Central Excise
Mr. Justice (Dr.) Satish Chandra, President And Mr. B Ravichandran, Member (Technical)
Shri N K Sharma, Shri Ramesh Goel, Shri Monish Panda, Shri Amit Kumar Bhattacharya and Shri R K Verma, CA/Advocates, for the Appellants
Shri R K Mishra, DR, for the Respondent
Per: B Ravichandaran:
These appeals of 11 appellants are against common order dated 27.10.16 of Commissioner (Appeals), Alwar. The main appeal is of M/s. Altech

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t credit and ordered for reversal of the same. He imposed equal amount of penalty on the main appellant under section 11AC of the Central Excise Act, 1944 read with Rule 15 (2) of the Central Excise Rules, 200 4. He also imposed various penalties on other appellants in terms of Rule 26 of the Central Excise Rules, 2002.
2. Learned Counsel appearing for the main appellant submitted that proceedings by the original authority are seriously in violation of principles of natural justice. He submitted that the case against the appellant is main l y based on various statements and certain documents. The appellants did receive all the duty paid inputs and duly used for manufacture of dutiable final products. They did maintain all records. The present case heavily relied on the statements to corroborate the allegations of Revenue regarding the improper documents or non receipt of inputs in the factory. To support their evidence, the appellants have pleaded for cross examination of various pers

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Ltd. vs. CCE Jaipur I] 2017 (348) ELT 720 (Tri – Del)];
5) R D Plast vs. CCE, Delhi I [2017 (357) ELT 881 (Tri – Del)]
3. Further, the learned Counsel also submitted that the appellant was handicapped in the absence of their documents to defend their case as even non – RUD were not supplied to the appellants. Since during the course of investigation, virtually all their connected documents have already been resumed by the officers, the appellant could not defend their case due to non – availability of the documents. He prays for supply of the documents so that they can file effective defence. Learned Counsel also pleaded that an opportunity of personal hearing may be granted to the appellant.
4. Learned AR defending the impugned order submitted that case has been made against the main appellant based on various corroborative evidence. The findings are elaborate and clear.
5. We have heard Shri N K Sharma, Shri Ramesh Goel, Shri Monish Panda, Shri Amit Kumar Bhattacharya and Shri

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e on the admission of said statements, thereafter if the noticee seek cross examination, should provide the same. Reason for denying the cross examination are mentioned in section 9D itself. The same should be recorded. In the present case, neither an opportunity for cross examination has been provided nor the reasons attributable under section 9D were recorded. In this regard, we also note that appellant-noticee should be provided with all the documents which were recovered from their premises and also be provided fair opportunity to defend their case.
8. In view of the summary findings in the impugned order as recorded above, we are constrained to set aside the impugned order and remand the matter back to the original adjudicating authority with the direction to decide the case afresh following the provisions of section 9D and also by supplying the documents resumed from the appellant. Due opportunity shall be provided to the appellant to submit their case.
9. All the appeals are a

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Commissioner of Goods And Service Tax, Aurangabad Versus M/s. Konkan Agro Marine Inds. Pvt. Ltd.
Service Tax
2018 (4) TMI 72 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 28-2-2018
ST/ROM-93188/17, ST/169/12 – M/85213/2018
Service Tax
Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical)
Shri Dilip Shinde, Asstt. Commr. (A.R.) – for Department
None – for Respondent
ORDER
Per: Raju
This rectification of mistake has been filed by Revenue in respect of order No.A/89941-89943/17/STB dt. 28.9.2017.
2. Ld. AR pointed out that there were issues for determination in the said appeal namely:
(i) Service tax of Rs. 19,67,300/- on leasing of license charges for the period from June, 2007 and March, 2010 &

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s.
4. It is seen that the impugned order does not deal with two issues pointed out by Revenue in the ROM. In view of above, the following line of the order:
“In view of above, we find merit in the appeal and the same is therefore allowed”
may be replaced with the following.
“4. In view of above, we find merit in the appeal so far as it relates to renting of immoveable property and the appeal on the said ground is allowed.
4.1 The next ground raised in the appeal relates to non-payment of Rs. 5,91,502/- of service tax which was allegedly collected by the appellant from the service receiver but not deposited with the Revenue. The appellant had clarified that they had deposited the said amount whereas Revenue while confirming the demand

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ts which the appellant have failed to produce before the audit officer. Breakup of the said invoice as follows:
Sr. No.
Issue of Dispute
No. of entries in SCN
Amount of credit availed & disputed
1.
Availed on the Xerox Copies
19
11,077/-
2.
Availed on the Invoices not having S.T. Regn. Number
10
34,348/-
3.
Availed on Invoices copies of which are not produced to Audit
6
12,919/-
 
 
TOTAL
8,344/-
In the appeal memorandum the appellant have given compliance of all these objections except for an amount of Rs. 3,769/-which has been reversed by them. Since the compliance has been made by the appellant the impugned order in so far it relates to the demand of reversal of cenvat credit and imposit

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Kingston Properties Pvt. Ltd. Versus Commissioner of Customs (EP) Nhava Sheva
Customs
2018 (3) TMI 1262 – CESTAT MUMBAI – 2018 (363) E.L.T. 1032 (Tri. – Mumbai)
CESTAT MUMBAI – AT
Dated:- 28-2-2018
APPEAL NO: C/320/2009 – A/85369/2018
Customs
Shri Ramesh Nair, Member (Judicial) And Shri C J Mathew, Member (Technical)
Shri Vinod Awtani, Chartered Accountant for the appellant
Shri Ahibaran, Additional Commissioner (AR) for the respondent
Per: Ramesh Nair
The fact of the case is that the appellant filed bill of entry for the clearance of Royal Barge marble slabs valued at US $ 38.470 per sq. meter with total assessable value of Rs. 47,45,239/- under EPCG scheme.  The appellant produced EPCG licence issued by DGFT for effecting clearance of the said consignment under EPCG scheme vide Customs Notification No. 64/2008 at concessional rate of 3% basic customs duty.  As specified in EPCG licence the said licence is not valid for import of items relating to ne

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ts that they placed an order for import of marble slab US $ 35 PSM in the month of August 2008.  However, import of polished marble took place in December 2008.  In the meantime, appellant obtained the EPCG licence wherein import of marble was allowed subject to condition that the CIF value of imported marble should not be less than US $ 50 PSM. The appellant vide their letter dated 11/12/2008 agreed to pay duty assessed at CIF value of US $ 50 PSM for the marble slabs imported as per the Policy. He submits that the appellant did not have any mala fide intention and violations of the conditions specified in the Notification.  Any violation of the conditions specified in the Notification was due to bonafide belief that marble was of OGL item. He submits that as per ITC (HS) classification of marble under import is classified under Chapter Heading 6802 9910 and shall be free provided that CIF value of import is US$ 50 PSM or above of marble imported.  He submits that

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i.-Mum.)
iii. S P Sacheva v. Commissioner of Customs, New Delhi 2002 (149) ELT 412 (Tri.-Del.)
4. Shri Ahibaran, Learned Additional Commissioner (AR) appearing on behalf of the respondent submits that as per the condition of notification, marble is permitted to be imported only when the price of marble is US $ 50 PSM or above. The appellant have imported the goods for which the value of the goods is US $ 38.470 PSM. Thus they have violated the provisions of Foreign Trade Policy for import of marble. Therefore, the goods was rightly liable to confiscation. He placed reliance on the judgment of this Tribunal in the case of Shri Krishna Impex v. Commissioner of Customs, New Delhi 2014 (300) ELT 98 (Tri. Delhi).
5. We have carefully considered the submissions made by both the sides. We find that there is no dispute that the appellant have contravened the provisions of Foreign Trade Policy by which goods valued below US $ 50 falls under the restricted category for which the licence is r

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Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under Section 140 of CGST Act or non-utilization thereof in certain cases-
Trade Notice No. 03/2018 Dated:- 28-2-2018 Nagaland SGST
GST – States
Government of India,
Ministry of Finance, Department of Revenue
Office of the Chief Commissioner, Goods and Services Tax & Customs
Trade Notice No. 03/2018
Dated. Shillong the 28th February.2018
Subject: Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under Section 140 of CGST Act or non-utilization thereof in certain cases-reg.
The Central Board of Excise & Customs has issued a Circular No. 33/07/2018-GST dated 23rd February,2018 for the Trade and as well as

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in-appeal, as it existed on 1st July,2017, it was he'd that such CENVAT credit is not admissible, then such CENVAT credit (herein and after referred to as "disputed credit"), credited to the electronic credit ledger in terms of sub-section (1), (2), (3), (4), (5) (6) or (8) of section 140 of the Act, shall not be utilized by a registered taxable person to discharge his tax liability under this Act or under the IGST Act, 2017, till the order-in-original or the last order-in-appeal, as the case may be, holding that disputed credit as inadmissible is in existence.
3.2 During the period, when the last order-in-original or the last order-in-appeal, as the case may be, holding that disputed credit as inadmissible is in operation, i

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the electronic credit ledger in contravention of Section 140 of the Act, it shall not be utilized by a registered taxable person to discharge his tax liability under this Act or under the IGST Act, 2017, and shall be recovered from the tax payer with interest and penalty as per the provisions of the Act.
5. In all cases where the disputed credit as defined in terms of Para 3.1 or blocked credit under Para 4.1 is higher than Rs. Ten lakhs, the taxpayers shall submit an undertaking to the jurisdictional officer of the Central Government that such credit shall not be utilized or has not been availed as transitional credit, as the case may be. In other cases of transitional credit of an amount lesser than Rs. Ten lakhs, the directions as above

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Online submission of Letter of Undertaking by the taxable person who makes zero-rated supply of goods or services or both without payment of Integrated Tax under IGST Act.
10 T of 2018 Dated:- 28-2-2018 Maharashtra SGST
GST – States
Office of the
Commissioner of State Tax,
(GST), Maharashtra State,
8th floor, GST Bhavan,
Mazgaon, Mumbai-400010.
TRADE CIRCULAR
To,
…………………………
…………………………
No. JC/HQ-I/GST/LUT/BOND/2017-18 Mumbai, Date 28th February 2018
Trade Cir. No. -10 T of 2018
Subject : Online submission of Letter of Undertaking by the taxable person who makes zero-rated supply of goods or services or both without payment of Integrated Tax under IGST Act.
Sir/Gentlemen/Madam,
1. You are well aware that as per the provisions of clause (a) of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017, a registered person making zero rated supply may choose to supply the goods or services or both under a L

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. INSTRUCTIONS TO FILE LUT ONLINE
5.1. The registered person who desires to make zero rated supply of goods or services or both without payment of the Integrated Tax (IGST) shall file an application at GSTN portal in FORM GST RFD-11 (as notified under rule 96A of the MGST Rules vide Notification-State tax dated 1st July 2017 and as amended from time to time).
5.2. All the details in the said form is to be filled appropriately.
5.3. The applicant who desires to submit online LUT in FORM-GST RFD- 11, shall access the common portal i.e. www.gst.gov.in with the use of appropriate Log-in Id and password and fill the appropriate details, as detailed below:
5.4. The process flow diagram is given below:
* Login Id>password>
* Services>User Services>
* Select Furnish Letter of Undertaking (LUT)>
* Select the financial year for which LUT is to be filed>
* Tick all the three checkboxes>
* Attach the PDF file of LUT that is already submitted manually to appropriate jurisdictional o

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the GSTN portal and SAVE the application.
5.10. If the tax payer is filing LUT a fresh (for the first time), follow the aforesaid process and please read and select all the three check boxes (as shown below) for accepting the conditions prescribed in Letter of Undertaking. Please see the screen(s) below:
5.11. Follow the steps given hereunder:
5.11.1. Enter the details of two independent witnesses. These details includes, Name of Witness, Occupation, and Address etc. Please fill all the details. The fields marked as asterisk (*) are mandatory fields.
5.11.2. Primary Authorized signatory or other Authorized signatory may sign the Application Form with the DSC or, as the case may be, the EVC.
5.12. Fill all the requisite information as explained above. The application may be saved at any point of time during the submission. Once the application is saved, it is required to be submitted with DSC or EVC, as the case may be (at GSTN portal).
Form so filed cannot be edited. Hence due ca

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of LUT stands modified as above. The rest of the contents of the Trade Circular 50 T of 2017 dated 7th December 2017 remains unchanged.
7. This circular is clarificatory in nature and cannot be made use of for interpretation of provisions of law. If any member of trade has any doubt, he may refer the matter to this office for further clarification.
Yours faithfully,
(RAJIV JALOTA)
Commissioner of State Tax (GST)
Maharashtra State, Mumbai.
No. JC/HQ-1/GST/LUT/BOND/2017-18
Mumbai, Date 28th Feb, 2018
Trade Cir. No. 10 T of 2018
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m
Appe Analytics
Principle of unjust on Home Page of Cent Policy Confirmation View Gazette
(a) to export the goods or services supplied without payment of integrated tax within time
specified in sub-rule (1) of rule 96A;*
MAHADISCOM..paf
e
(b) to observe all the provisions of the Goods and Services Tax Act and rules made thereunder,
In respect of export of goods or services;”
(c) pay the integrated tax, thereon in the event of failure to export the goods or services,
along with an amount equal to eighteen percent interest per annum on the amount of tax not paid.
from the date of invoice till the date of payment.*
I/We declare that this undertaking is given under the orders of the proper officer for the
performance of enacts in which the public are interested.
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the
undertaker(s)
Name, address and occupation of the independent Witnesses
1. Name of Wit
Enter Name
Address of Witness*
B

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New Mechanism for Resolving IGST Refund Mismatches on Exports Introduced to Streamline Invoice Discrepancy Resolution.
Circulars
Customs
Refund of IGST on Export– Invoice mis-match Cases â€

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GST Revenue Collections for month of January 2018 (received in January/February upto 25th February) stand at Rs. 86,318 crores;
GST
Dated:- 27-2-2018

GST Revenue Collections for month of January 2018 (received in January/February upto 25th February) stand at Rs. 86,318 crores;
1.03 crore taxpayers have been registered under GST so far till 25th February, 2018. So far 17.65 lakh dealers got registered as composition dealers.
Total Revenue Collection under GST: The last date for filing of GSTR 3B return for the month of January 201​8​ was 20th February 2018. The total Revenue received under GST for the month of January 2018 ​(received in January/February up to 25th February,2018) has been Rs. 86,318 crores. 1.03 crore taxpayers have been registered under GST so far till 25th February, 2018. So far 17.65 lakh dealers got registered as Composition
D​ealers. Out of these, 1.23 lakh Composition Dealers have opted-out of the Composition Scheme and have

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way of Settlement of Funds on account of cross utilization of IGST credit for payment of CGST and SGST respectively or due to inter State B2C transactions. Thus, a total amount of Rs. 24,806 crores is being transferred from IGST to CGST/SGST account by way of settlement. Thus, the total collection of CGST and SGST for the month of February, 2018 (up to 25th February) is Rs. 25,560 crores and Rs. 33,440 crores respectively, including transfers by way of settlement.
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Document 1
Taxpayers who
Annexure
New
Registrations
State/UT
Code
State/UT
Name
Number of
Migrated
Taxpayers
approved
(Till 31st
January
2017)
are to file Return
for the month of
Composition
Filed
GSTR-3B
Filed
January 2017
GSTR-3B
Dealers
(For
(Other than
(%)
January)
Composition
Taxpayers)
3
A
Punjab
B
с
D
E
F=C+D-E
G
H=G/F%
1,92,334
1,18,314
47,574
2,63,074
2,18,818
83.18%
4
Chandigarh
18,554
9,067
2,096
25,525
19,748
77.37%
24
Gujarat

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11,77,044
7,77,464
66.05%
Jammu and
46,838
9,103
68,301
65.61%
1
Kashmir
30,566
44,809
33
Tamil Nadu
5,84,175
2,74,080
91,618
7,66,637
4,96,028
64.70%
5
Uttarakhand
83,258
51,146
29,746
1,04,658
65,189
62.29%
34
Puducherry
13,870
6,349
2,494
17,725
11,027
62.21%
21
Odisha
1,33,307
72,184
30,909
1,74,582
1,08,250
62.01%
30
Goa
21,424
10,278
4,597
10
Bihar
1,68,544
1,36,422
80,056
27,105
2,24,910
16,607
61.27%
1,36,111
60.52%
11
Sikkim
2,717
2,204
775
36
Telangana
1,84,833
1,20,723
52,985
4,146
2,52,571
2,481
59.84%
1,50,687
59.66%
22
Chhattisgarh
87,144
45,085
36,590
95,639
54,622
57.11%
16
Tripura
11,581
8,504
2,694
17,391
9,788
56.28%
18
Assam
88,026
73,199
42,503
1,18,722
55,634
46.86%
17
Meghalaya
10,145
8,398
2,514
16,029
7,004
43.70%
15
Mizoram
1,991
2,080
86
3,985
1,708
42.86%
Arunachal
3,259
1,930
7,189
34.54%
12
Pradesh
5,860
2,483
13
Nagaland
3,027
3

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How to save your GST
By: – Piyush Jain
Goods and Services Tax – GST
Dated:- 27-2-2018

We have seen various ways to save Income Tax since ages, but what about this GST, how GST can be saved, How inflow of cash in the firm can be increased, how can I increase my assets and decrease liabilities towards GST department.
So to solve this confusion, I would like to present some of the techniques/measures/ways to save your GST:-
1. Do more and more Inter State purchases and avoid Intra State purchases (if possible).
By doing more and more Inter State purchases, you will pay IGST on your purchases, which have an ultimate advantage that, IGST ITC can be set off with CGST Liability as well as SGST Liability after you set off your IG

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n as per section 2 (31) of CGST Act, 2017, Consideration in relation to the supply of goods or services includes :-
* Any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government;
* The monetary value of any act or forbearance, whether or not voluntary, in respect of, in response to, or for the inducement of, the supply of goods or services, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government:
* PROVIDED that a deposit, given in

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f goods or services or both, as it wes present in Rule 6 of Excise Valuation Rules, 2000 and Rules prevalent in various State VAT Laws regime.
* Application of section 41(4) of Income Tax Act, 1961: – Section 41(4) deals with write off of Bad Debts. Debtors from whom you have taken deposits and are outstanding let's say for more than 5 years or more or even crossing the time limits mentioned in Limitation Act, 1963, IT department cannot force the assessee to write off the same from the books of assessee on the opinion that such debtors are outstanding for more than time period mentioned in Limitation Act, 1963. Unless assessee himself write off the debts from his books, department cannot force the assessee to write off the same from his b

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Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface
PUBLIC NOTICE NO. 05/2018 Dated:- 27-2-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
GST BHAVAN, 41/A, SASSON ROAD, PUNE-411001
F. No. VIII/Cus/Tech/PN&SI/48-75/2016(Part-III)
Pune Dated: – 27.02.2018
PUBLIC NOTICE NO. 05/2018
Subject: reg.
Attention of all Importers/ Exporters/ Customs Brokers and the Members of the Trade is drawn to Circular No. 05/2018-Customs under F. No. 450/119/2017-cus,IV dated 23.02.2018 issued by the Director (Customs), Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, New Delhi.
2. In this context, it is bring to your notice that numerous representations have been received by the Board from exporters / trade associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. CBEC has issued Circular No 42 / 2017 dated 07-11-2017 which highlighted

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ntum of errors is decreasing significantly, exporters are still committing mistakes in the information furnished to (i) GSTN while filing GSTR 1 / Table 6A or GSTR 3B and (ii) Customs EDI system while filing Shipping Bill. The pre- requisites and precautions that need to be taken for successful processing of refund claims are as follows:
(i) Exporters have to file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields.
(ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded to Customs by GSTN. E-mails have been sent to exporters asking them to correct their records through amendment process of GSTR 1 i.e through Table 9 of GSTR 1 of the

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v) Exporters may be advised to use Table 9 of GSTR 1 of the following month to amend the records of previous month so as to take care of issues mentioned in paras (ii) and (iii) above. In cases where exporters have already filed information through Table 9 of GSTR 1, the said information is being validated by GSTN. The validated information is expected to be forwarded by GSTN to Customs by mid-March 2018 for further processing.
(vi) The records (i.e GSTR 1 or Table 6A) which have been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping bills, refunds are automatically sanctioned by Customs EDI system. As mentioned earlier, till date about Rs. 4000 Crore has been sanctioned as refund of IGST paid.
(vii) However, there are many instances where refunds are held up on Customs EDI system due to certain errors which have

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ed_APPROV ED.pdf
Registration Advisory link:
https://www.icegate.gov.in/Download/v1.2_Advisory_Registration_APPROVED.pdf
Java set up for the DSC upload:
https://www.icegate.gov.in Download I JavaSetupForD SC. pdf
Once the registration is obtained, the exporters can check the status of IGST refunds associated with their exports and the corresponding error message, if any. This enquiry takes GSTIN Number, Port-code and Return Month as inputs and based on the input, Shipping Bill Number, Shipping Bill Date, Return Month, Invoice Number, Invoice Date, Response Code and Processed date is displayed as a result of the enquiry.
The records displayed are those that have been received from GSTN and processed by the Customs Automated System.
(ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vi) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis-matc

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oice details provided in GSTR 1/ Table 6A are correct though the said details provided in the shipping bill were at variance. It is pertinent to note that refund claims would be processed in only those cases where the error code is mentioned as SB005. Further, it may also be noted that all refunds shall continue to be credited electronically through the PFMS system, and no manual payment / cheque should be issued. The procedure for processing of IGST refund claims in these cases would be as follows:
a, The exporter shall provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom house. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place,
b. Customs EDI system shall display list of all the invoices pertaining to such SBS vis-a-vis the invoice data received from GSTN, The offi

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ices in any particular GSTR 1 where refund is sanctioned shall be disabled in the system to prevent refund against same invoice in future.
f. Once refund is sanctioned by the officer, the shipping bills would be available for generating scroll as per normal process.
5. In order to ensure smooth operation of the prescribed procedure, Shri K. Shubhendra, Dy. Commissioner is nominated as the head of the dedicated cell of IGST refund in Pune Customs. The address & contact no. of Shri K. Shubhendra, Dy. Commissioner is available at Pune Customs website @ www.punecustoms.nic.in
6. This procedure is available only for Shipping Bills filed till 31st December 2017. It is again emphasized that Board is taking all possible steps to alleviate the difficulties associated with IGST refunds. However, ultimately it is the responsibility of the exporters to ensure careful and correct filing of returns for hassle free sanction of IGST refunds.
7, Difficulties, if any, may be brought to the notice o

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Customs – Refund of IGST on Export – Invoice mis-match Cases – Alternative Mechanism with Officer Interface – Communication of guidelines
PUBLIC NOTICE No. 09/2018-Customs Dated:- 27-2-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONEROF CUSTOMS (PREVENTNIVE)
55-17-3, C-14, 2nd Floor, Road No.2, Industrial Estate, Autonagar, Vijayawada – 520007
Phone: 0866-2551261 Fax: 0866-2551156
C. No. VIII/09/01/2018-Cus.Tech
Date: 27.02.2018
PUBLIC NOTICE No. 09/2018-Customs
Subject: – regarding.
Attention of all the Importers, Exporters, Customs Brokers, Steamer Agents, Custodians/Customs Cargo Service Providers, Trade Associations/Chamber of Commerce, Members of the RAC/PGC and the Public is invited to the Public Notice No.38/2017 – Cus., dated 08/11/2017 (link: http://www.apcustoms.gou.in/admin/Notificationfiles/2017/notif-1511246607.pdf) regarding procedure for handling refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017 expeditiously, in respect of refu

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ed mobile phones. A positive gain of these efforts has been that errors are steadily decreasing, which has enabled CBEC to sanction more than ₹ 4000 crores of refund, so far. The matter is being closely coordinated with GSTN, which has also been tasked to provide feedback to the exporter about any failed validations to enable corrective action on their part.
3. The analysis of data post October 2017 indicates that while the quantum of errors is decreasing significantly, exporters are still committing mistakes in the information furnished to (i) GSTN while filing GSTR 1 / Table 6A. or GSTR 3B and (ii) Customs EDI system while filing Shipping Bill. The pre-requisites and precautions that need to be taken for successful processing of refund claims are as follows:
(i) Exporters have to file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields.
(ii) Exporters have to file GSTR 1 or Table 6A. for the exports made with correct details

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rs asking them to correct their records through amendment process of GSTR 1 i.e. through Table 9 of GSTR 1 of the following month.
(iv) The analysis of data further indicates that only about 32% records of GSTR 1 / Table 6A have been transmitted from GSTN to Customs. In other words, a majority of refund claims are held up either due to insufficient information or lack of due diligence on the part of exporter while filing GST returns.
(v) Exporters may be advised to use Table 9 of GSTR 1 of the following month to amend the records of previous month so as to take care of issues mentioned in paras (ii) and (iii) above. In cases where exporters have already filed information through Table 9 of GSTR 1, the said information is being validated by GSTN. The validated information is expected to be forwarded by GSTN to Customs by mid-March 2018 for further processing.
(vi) The records (i.e GSTR 1 or Table 6A) which have been forwarded by GSTN to customs after validations mentioned at (ii)

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rs is the non-filing or incorrect filing of electronic Export General Manifest (EGM).
(viii) Exporters may be advised to track the refund status and errors pertaining to their shipping bills on the ICEGATE website. The registration process demo, advisory and the needed IT configurations are hosted on the ICEGATE website under the following links.
Registration Demo link:
https://www.icegate.gov.in/Download/New_Registration_Demo_Updated_APPROVED.pdf
Registration Advisory link:
https://www.icegate.gov.in/Download/v1.2_Advisorv_Registration_APPROVED.pdf
Java set up for the DSC upload:
https://www.icegate. gov.in/Download/JavaSetupForDSC.pdf
Once the registration is obtained, the exporters can check the status of IGST refunds associated with their exports and the corresponding error message, if any. This enquiry takes GSTIN Number, Port-code and Return Month as inputs and based on the input, Shipping Bill Number, Shipping Bill Date, Return Month, Invoice Number, Invoice Date

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ing that invoice mis-match has been the major reason why the refunds have been held, it has been decided to provide an alternative mechanism to give exporters an opportunity to rectify such errors committed in the initial stages. This envisages an officer interface on the Customs EDI System through which a Customs officer can verify the information furnished in GSTN and Customs EDI system and sanction refund in those cases where invoice details provided in GSTR 1/ Table 6A are correct though the said details provided in the shipping bill were at variance. It is pertinent to note that refund claims would be processed in only those cases where the error code is mentioned as SB005. Further, it may also be noted that all refunds shall continue to be credited electronically through the PFMS system, and no manual payment / cheque should be issued. The procedure for processing of IGST refund claims in these cases would be as follows:
a. The exporter shall provide a concordance table indicat

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hipment or incorrect calculation by the exporter. The officer shall complete the verification by accepting or rejecting or amending the same.
d. Once all the invoices pertaining to Shipping Bill are verified by the officer, the system shall calculate the scroll amount against a shipping bill, after subtracting the drawback amount for each invoice where applicable, and display the refund amount to the officer for approval.
e. Invoices in any particular GSTR 1 where refund is sanctioned shall be disabled in the system to prevent refund against same invoice in future.
f. Once refund is sanctioned by the officer, the shipping bills would be available for generating scroll as per normal process.
4. In order to ensure smooth operation of the prescribed procedure, IGST Refund dedicated cells are formed at all Customs locations of Customs Commissionerate (Preventive), Vijayawada. The details are as under:
Sl.
No.
Name of the Officer
S/Shri
Designation
Contact No.
KRISHNAPATNAM CU

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Refund of IGST Export-Invoice mis-match Cases – Alternative Mechanism with Officer Interface
PUBLIC NOTICE No.09/2018 Dated:- 27-2-2018 Trade Notice
Customs
OFFICE OF COMMISSIONER OF CUSTOMS
NEW CUSTOM HOUSE, KANDLA-370 210
Phone No. 02860-271468/469, FAX NO. 02860-271467
F. No. S/20-72/PN/IGST REF/AG/2017-18
Dated: 27/02/2018
PUBLIC NOTICE No.09/2018
Subject: – Refund of IGST Export-Invoice mis-match Cases – Alternative Mechanism with Officer Interface. -reg.
Attention of all Importers/ Exporters, Custom Brokers, Members of the Trade and all other concerned is invited to the Ministry of Finance (Department of Revenue) Circular No. 05/2018-Customs (F. No. 450/119/2017- Cus. IV) dated 23.02.2018 on the above subject.
2. Earlier CBEC has issued Circular No 42/2017dated 07-11-2017 which highlighted the common errors that hindered the sanction and disbursal of refund of IGST paid against exports. Subsequent to the said Circular, outreach programmes have been undertaken

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1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters has filed incomplete GSTR1 or Table 6A, where the details viz. shipping bill number, date or Port Code are missing. These records are not processed/ forwarded to Customs by GSTN. E-mails have been sent to the exporters asking them to correct their records through amendment process of GSTR 1 i.e. through Table 9 of GSTR-1 of the following month.
(iii) The aggregate IGST paid amount claimed in GSTR 1 or Table 6A should not be greater than the IGST paid amount indicated in Table 3.1(b) of GSTR 3B of the corresponding month. This check is put in the GSTN system to ensure that the refund claimed is not more than the IGST paid by the exporter. Analysis of GSTN return data indicates that this condition has failed in a large number of cases, consequently, the information filed by exporters is not forwarded to C

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e been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in shipping bills, refunds are automatically sanctioned by the Customs EDI system.
(vii) However, there are many instances where funds are held upon by the Customs EDI system due to certain errors which have been clearly brought out in the Circular No. 42/2017- Customs. The major errors that are committed by the exporters are (a) incorrect Shipping bill numbers in GSTR 1 (b) GSTIN declared in the shipping bill does not match with the GSTIN used to file the corresponding GST Returns (c) the most common error hampering refund is due to mis-match of invoice number, taxable value and IGST paid in the Shipping Bill vis-a-vis the same details mentioned in GSTR 1/ Table 6A, which is the most common error hampering refund. Another reason attributable to carriers, is the non-fili

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d Processed date is displayed as a result of the enquiry. The records displayed are those that have been received from GSTN and processed by the Customs Automated System.
(ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vii) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis-match. This error is because of the fact that exporters are using two sets of invoices, one invoice for GST and another invoice for Customs which is resulting in mismatch of invoice numbers, including mis-match in taxable value and IGST paid in those invoices. The exporters are advised to take due care to ensure that the details of invoice such as invoice number, taxable value and IGST paid, mentioned in GSTR 1 and shipping bill match with each other and the invoice issued is compliant with the GST Invoice Rules, 2017.
4. Recognizing that invoice mis-match has been the major re

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pping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom house. A scanned copy of concordance table may also be sent to dedicated e-mail address of Customs location from where exports took place.
b. Customs EDI system shall display list of all the invoices pertaining to such SBs vis-a-vis the invoice data received from GSTN. The officer shall verify the following:
i. Duly certified concordance table submitted by the exporter as per Annexure-A indicating mapping between GST invoice and corresponding Shipping Bill invoice;
ii. IGST taxable value and IGST amount declared in the Shipping Bill.
iii. IGST details declared in the Shipping Bill should be in proportion to the goods actually exported.
c. After determining the correct refund amount, the officers need to enter the same into the Customs EDI system. The officer has the facility to edit the IGST paid details in case of short shipment or incorrect calculation by the exporter. The

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9649377792
3
Shri N.R. Meena
Superintendent
9408452311
4
Shri Praveen Kumar
Inspector
8690832241
6. It may please be noted that the above alternative mechanism is available only for shipping bills filed till 31st December, 2017.
7. Action to be taken in terms of decisions taken in this Public Notice should be considered as Standing Order for the purpose of Officers and staff.
Encl- as above
(Sanjay Kumar Agarwal),
Commissioner,
Annexure A
The Concordance between GST Invoice and Export Invoice declared in Shipping Bill is as follows:
Name of the Exporter:-
GSTIN:-
Port Code:
SB No:
SB Date
Concordance Table
Sl no
GST Invoice No/Date
Taxable Value as per GST
IGST Amount as per GST
Sl. No
Corresponding SB Invoice No. /Date
Taxable Value as per SB
IGST Amount as declared per SB
Final (corrected) IGST Amount as per actual exports*
1
1
2
3
4
2
5
3
* after reducing amount pertaining to Short shipment etc.
I declare that all the details declared here

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Refund of IGST on Export- Invoice mis-match Cases –Alternative Mechanism with Officer Interface
12/2018 Dated:- 27-2-2018 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
CUSTOMS HOUSE, NAVARANGPURA, AHMEDABAD, 380009.
F. No. Vill/48-17/Cus/Sys/2017-18 Date: 27.02.2018
PUBLIC NOTICE NO. 12/2018
Subject: Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface – Reg.
Kind attention of Exporters, Importers, Customs Brokers, Trade, Shipping Lines/Shipping Agents and all other Stake Holders of Customs, Gujarat Zone is invited to Board's Circular No. 05/2018-Customs dated 23.02.2018 issued vide F.NO. 450/119/2017-Cus-lV by the Director (Customs), CBEC, New Delhi on the above Subject.
2. Earlier CBEC has issued Circular No 42/2017 dated 07-11-2017 which highlighted the common errors that hindered the sanction and disbursal of refund of IGST paid against exports. Subsequent to the said Circular, outreach programme

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exports indicated in appropriate fields.
(ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large Number of exporters have Filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded to Customs by GSTN. E-mails have been sent to exporters asking them to correct their records through amendment process of GSTR 1 i.e through Table 9 of GSTR 1 of the following month.
(iii) The aggregate IGST paid amount claimed in GSTR 1 or Table 6A should not be greater than the IGST paid amount indicated in Table 3.1 (b) of GSTR 3B of the corresponding month. This check is put in the GSTN system to ensure that the refund claimed is not more than the IGST paid by the exporter. Analysis of GSTN return data indicates that this condition has failed in a large number of cases, consequent

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dations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping Bills, refunds are automatically sanctioned by Customs EDI system.
(vii) However, there are many instances where refunds are held up on Customs EDI system due to certain errors which have been clearly brought out in the Circular No 42/2017-Customs. The major errors that are committed by the exporters are (a) incorrect Shipping bill numbers in GSTR 1 (b) GSTIN declared in the shipping bill does not match with the GSTIN used to file the corresponding GST Returns (c) the most common error hampering refund is due to mismatch of invoice number, taxable value and IGST paid in the Shipping Bill vis-å-vis the same details mentioned in GSTR 1/ Table 6A which is the most common error hampering refund. Another reason attributable to carriers is the non-filing or incorrect filing of electronic Export General

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nquiry. The records displayed are those that have been received from GSTN and processed by the Customs Automated System.
(ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vi) above are decreasing, the error mentioned at (c) in para
(vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis-match. This error is because of the fact that exporters are using two sets of invoices, one invoice for GST and another invoice for Customs which is resulting in mismatch of invoice numbers, including mis-match in taxable value and IGST paid in those invoices. It is once again reiterated that exporters may take due care to ensure that the details of invoice such as invoice number, taxable value and IGST paid mentioned in GSTR 1 and shipping bill match with each other and the invoice issued is compliant with the GST Invoice Rules, 2017.
4. Recognizing that invoice mis-match has been the major reason why the refunds have bee

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ces, as annexed in support of the refund claim to the designated officer in the Custom House/Customs Locations. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place.
b. Customs EDI system shall display list of all the invoices pertaining to such SBS vis-a-vis the invoice data received from GSTN. The officer shall verify the following:
i. Duly certified concordance table submitted by the exporter as per Annexure A indicating mapping between CST invoice and corresponding Shipping Bill invoice;
ii. IGST taxable value and IGST amount declared in the Shipping Bill.
iii. IGST details declared in the Shipping Bill should be in proportion to the goods actually exported.
c. After determining the correct refund amount, the officer needs to enter the same into the Customs EDI system. The officer has the facility to edit the IGST paid details in case of short shipment or incorrect calculation by the exporter.

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V.H. Bist
bist.harisingh@gov.in
02717-298006
ICD Sachana
Shri V.H. Bist
bist.harisingh@gov.in
02717-298006
Air Cargo Complex
Shri Ram Janam Ram
ramjanam.r@gov.in
079-26554306
ICD Ankleshwar
Shri B.L. Meena
baj ranglal.meena@icegate.gov.in
0265-2242160
ICD Dasharath
Shri B.L. Meena
baj ranglal.meena@icegate.gov.in
0265-2242160
Hazira Port
Shri Nitin Tagade
nitin.tagade@icegate.gov.in
0261-2207685
Surat Hira Bourse
Shri Ghanshyam Soni
ghanshyam.soni@icegate.gov.in
0261-2397659
ICD Tumb
Shri Raghuvansh Kumar
raghuvansh.kumar@icegate.gov.in
02632-227154
ICD Valvada
Shri Raghuvansh Kumar
raghuvansh.kumar@ice ate.gov.in
02632-227154
Magdalla Port
Shri R.K. Tiwari
ravindra.tiwari@icegate.gov.in
0261-2207685
6. Further, Isi to clarify that the shall provide a concordance table indicating mapping between CST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer(s) at Customs parts/ICDs/Air C

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Waiver the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-6.
S.O.16/P.A.5/2017/S.128/2018 Dated:- 27-2-2018 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 27th February, 2018
No. S.O.16/P.A.5/2017/S.128/2018.-In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.

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Waiver the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-5A.
S.O.15/P.A.5/2017/S.128/2018 Dated:- 27-2-2018 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 27th February, 2018
No. S.O.15/P.A.5/2017/S.128/2018.-In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) (hereafter in this notification referred to as the said Act), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, on and with effect from 23rd January, 2018, is pleased to waive

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Waiver the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-5.
S.O.14/P.A.5/2017/S.128/2018 Dated:- 27-2-2018 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 27th February, 2018
No. S.O.14/P.A.5/2017/S.128/2018.-In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) (hereafter in this notification referred to as the said Act), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, on and with effect from 23rd January, 2018, is pleased to waive

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Waiver the amount of late fee payable by any registered person for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1.
S.O.13/P.A.5/2017/S.128/2018 Dated:- 27-2-2018 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 27th February, 2018
No. S.O.13/P.A.5/2017/S.128/2018.-In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) (hereafter in this notification referred to as the said Act), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, on and with effect fr

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The Punjab Goods and Services Tax (Third Amendment) Rules, 2018.
G.S.R.10/P.A.5/2017/S.164/Amd.(11)/2018 Dated:- 27-2-2018 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 27th February, 2018
No. G.S.R.10/P.A.5/2017/S.164/Amd.(11)/2018.-In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:-
RULES
1. (1) These rules may be called the Punjab Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on and with effect from 23rd January, 2018.
2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to a

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“31st march, 2018” shall be substituted.
6. In the said rules, after rule 31, the following rule shall be inserted, namely:-
“31A. Value of supply in case of lottery, betting, gambling and horse racing.- (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter.
(2) (a) The value of supply of lottery run by State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
(b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the 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

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2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017.
(b) the value of services by way of accepting 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.
(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.”.
8. In the said rules, 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 S

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e value in the invoice issued under clause (a) shall be the same as the value of the common services.”.
9. In the said rules, after rule 55, the following rule shall be inserted, namely:-
“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 rule 47 or, as the case be, rule 49, in a case where such person is not required to carry an e-way bill under these rules.”.
10. In the said rules, with effect from the 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 Punjab, Department of Excise and Taxation, notification No. S.O.86/P.A.5/2017/S.147/2017, dated the 14th November, 2017 published in the Punjab Government Gazette dated the 21st November, 2017, re

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o the extent used in making such export of goods, shall be granted.”.
11. In the said rules, with effect from the 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

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“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

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rson 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 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

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of FORM GST EWB-01.
Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5).
(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (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,

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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 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 Pa

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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
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

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e 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, aircargo 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 goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State
(e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification N

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, 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).”.
13. In the said rules, with effect from the 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.
14. In the said rules, with effect from the 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;
15. In the said rules, 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
Integrated tax and cess involved in credit note, if
Net I

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2
3
4
5
6
7
8
9
10
11
12
“;
16. In the said rules, with effect from the 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.6 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 Name may be Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.
3. Transport Document number indicat

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Tanfac Industries Ltd Versus Commissioner of Central Excise, Puducherry (Presently known as: The Commissioner of GST & CE, Trichy)
Service Tax
2018 (6) TMI 713 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 27-2-2018
Appeal No. ST/549/2010 – 40551/2018
Service Tax
Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri Hari Radhakrishnan, Advocate For the Appellant
Shri S.Govindarajan, AC (AR) For the Respondent
Per Bench
The brief facts are that the appellant is engaged in the manufacture of Aluminium Fluoride, Hydrofluoric Acid, Sulphuric Acid, etc. On verification of the records, it was observed that the appellant had rendered advice, consultancy or technical assista

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Aggrieved, the appellant is now before the Tribunal.
2. On behalf of the appellant, the Ld.CounceI, Sh.Hari Radhakrishnan submitted that the appellant has not received any consideration of the services, but has received only air ticket charges to the tune of Rs. 23,076/-. He pleaded that the said amount is only reimbursed ticket charges. That there was no intention to evade payment of service tax and requested that the penalty may be set aside.
3. The Ld.AR, Shri S Govindarajan reiterated the findings in the impugned order.
4. On perusal of records, we find that a demand of Rs. 23,076/- has been confirmed under the Management Consultancy Service. Though the appellant argues that this amount is not received towards consideration and the

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M/s. Ishana Golds And Precious (P) LTD. Versus The Commercial Tax Officer, Department of Commercial Taxes, Vatakara, The Deputy Commissioner (Appeals), State Goods & Service Tax Department, Kozhikode The Kerala Value Added Tax Appellate Tribunal And State Of Kerala, Thiruvananthapuram
VAT and Sales Tax
2018 (3) TMI 90 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 27-2-2018
W.P.(C) No.5271 of 2018
CST, VAT & Sales Tax
P. B. SURESH KUMAR, J.
For The Petitioner : Sri.K.J.Abraham Sri.C.Ajith Kumar Sri.Nikhil John
For The Respondents : Sri. V.K. Shamsudeen
JUDGMENT
The petitioner, a dealer under the Kerala Value Added Tax Act (the Act), had opted to pay tax at the compounded rates provided for under the stat

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2 order in appeal. The appellate authority found that Ext.P2 is vitiated for non-compliance of the principles of natural justice and consequently directed the assessing authority to pass fresh orders. Ext.P3 is the order passed by the appellate authority in this connection. The petitioner challenged Ext.P3 order before the appellate tribunal. The appellate tribunal, though dismissed the second appeal preferred by the petitioner, made certain observations as to the manner in which the tax liability of the petitioner for the relevant year should have been fixed. Ext.P4 is the order passed by the appellate tribunal. Thereupon, the matter was reconsidered and a fresh order was passed by the assessing authority. Ext.P5 is the order passed by the

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itioner as also the learned Government Pleader.
3. As noted above, the tax payable by the petitioner was initially determined in terms of Ext.P1 order as Rs. 6,88,452/-. The said order was later rectified by the assessing authority refixing the tax liability of the petitioner as Rs. 12,34,830/- as per Ext.P2 order. Had the petitioner paid the deficit amount namely, Rs. 5,46,378/- then and there, the issue would have been over. The specific case of the petitioner is that the determination of the amount payable by them made in terms of Ext.P2 order is incorrect. It is on account of the said reason that the petitioner took up the matter in appeal, and later in second appeal. It is in the place of Rs. 5,46,378/- which the petitioner challenged

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Setoff of Input with GST
Query (Issue) Started By: – Maikulal Bhagat Dated:- 26-2-2018 Last Reply Date:- 26-2-2018 Goods and Services Tax – GST
Got 2 Replies
GST
R/s,
I have doubt ?
Can a dealer setoff his GST amount (i.e SAC 9966 5% without input) with another HSN code .
Here dealer have supply of service as well as retails businees. He is not taken any input from supply service .
he taken input from retails business , which is purchase and resell it. can he adjust the Output G

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