Goods and Services Tax

Export of services
Query (Issue) Started By: – CA.LALIT MUNOYAT Dated:- 26-2-2018 Last Reply Date:- 26-2-2018 Goods and Services Tax – GST
Got 4 Replies
GST
An Indian citizen is retained by a company in Italy to explore market potential in India and abroad also. He is paid euro 5000/- per month in convertible foreign exchange. He negotiates with potential customers and if, successful, the company directly supplies the product to the customer. Whether the negotiations are successful or aborted, he will get his remuneration from the company. He is not concerned with the supply or its payment by the customer. He is directly concerned with the Italy company. In a way he is providing services to the company in Italy and getting the

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not taxable under GST. However, the activity is "intermediary service", and place of supply is within India. Keeping in view the nature of activity, it is taxable under GST. Exact reply can be given only after going through the terms and conditions of appointment letter/contract.
What appears to me GST in this case is not legally avoidable.
Reply By Ganeshan Kalyani:
The Reply:
If the company has absorbed that person as an employee then there is no GST as this service is exempted. There should be employment agreement to establish the same.
Reply By CA.LALIT MUNOYAT:
The Reply:
Thanks everyone for their valued opinion. I have become more specific in the query which will help the experts in arriving at the right conclusion:

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under IGST.
* The services rendered by Mr. B which is in question. Whether as Export of Service ?
The definition of export of services provides as under:-
(6) ” means the supply of any service when,
* the supplier of service is located in India;
(ii) the recipient of service is located outside India;
(iii) the place of supply of service is outside India;
(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and
(i) Mr. B, the supplier of service, is located in India
(ii) The recipient of service is located outside India. Now the definition of Recipient is as under:
(93) “recipient” of supply of goods or services or both, means-
(a) where a consideration is payable for t

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Refunds of IGST on Export-Invoice mis-match Cases-Alternative Mechanism with Officer Interface
PUBLIC NOTICE NO. 02/2018 Dated:- 26-2-2018 Trade Notice
Customs
OFFICE OF THE CHIEF COMMISSIONER OF CUSTOMS
CHHATARPATI SHIVVAJI INTERNATIONAL AIRPORT TERMINAL 2, LEVEL 2,SAHAR, ANDHERI(EAST),MUMBAI-400099.
F. No. S/VIII/48(08)/CCO-III/T-III/2015/Pt.IV
Date: 26/02/2018
PUBLIC NOTICE NO. 02/2018
Sub: Refunds of IGST on Export-Invoice mis-match Cases-Alternative Mechanism with Officer Interface- regarding.
Kind attention of the Exporters, Custom House Brokers, all Airlines/Carriers and all Members of Trade is invited to Circular No. 05/2018 – Customs dated 23.02.2018 vide F.No.450/119/2017-Cus.IV issued by Director(Customs), Central Board of Excise and Customs, New Delhi regarding Refunds of IGST on Export – Invoice mis-match Cases – Alternative Mechanism with Officer Interface.
2. The CBEC has received numerous representations from exporters / trade associations seeking resol

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edback 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 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 t

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n 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 were informed 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 Jalidated 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 C

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the needed IT configurations are hosted on the ICEGA TE 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.gbv.in/Download/v1.2_Advisory_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 1exports 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 received from GSTN and processed by the Customs Automated System.
(ix) The analysis of Customs data indicates that while most of the errors

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ough 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, here 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.
5. 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 pla

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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 ref1nd 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.
6. It is once again advised that Exporters may ensure careful and correct filing of returns for hassle free sanction of IGST refunds.
7. Accordingly, IGST Refund Facilitation Cell is constituted. Exporters, Trade related organizations and member of BCBA, may contact IGST Refund Facilitation Cell, Air Cargo Complex, Sahar, Mumbai-99 at
a) 022-26816711
b) 022-26816631
c) Email – igstexportrefund.accmumbai@gmail.com.
(A.P.S. Suri)
Chief Commissioner of Customs
Mumbai Zone-III
=============
Document 1
Annexure A
The Concordance between GST Invoice and Export Invoice d

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Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface
PUBLIC NOTICE NO. 01/2018 Dated:- 26-2-2018 Trade Notice
Customs
 
OFFICE OF THE COMMISSIONER CUSTOMS, GUJARAT ZONE
CUSTOMS HOUSE, NR ALL INDIA RADIO NAVRANGPURA AHMEDABAD – 380 009
F.No.VIII/12-16/Stat/CCO/2017-18
Date: 26.02.2018
PUBLIC NOTICE NO. 01/2018
Subject: 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.
1. Numerous representations have been received 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 the common errors that

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nd of IGST paid on Export 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 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 p

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018 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.
(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 CST 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-a-vis the same details mentioned in GSTR 1 / Table 6A which is the most common error hamp

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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- 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 GS

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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/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 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 officer needs to enter the same into the Customs EDI system. The officer has the faci

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ble at official website of the Commissionerate. The details of Public Notice is as under:
Commissionerate
Public Notice No. and date
Web-site
Ahmedabad
02/2018 dtd. 11.2.2018
03/2018 dtd. 12.01.2018
www.ahmedabadcustoms.gov.in
Jamnagar
01 /2018/CCP/ JMR dtd 12.01.2018
www.jamnagarcustoms.gov.in
Kandla
0112018 dtd. 16.01.2018
www.kandlacustoms. ov.in
Mundra
36/2017-18 dtd. 15.01.2018
www.mundracustoms. gov. in
5. The aforesaid procedure for refund of IGST paid on Export Goods is available only for Shipping Bills filed till 31st December 2017. It is again emphasized that the Department is taking all possible steps to alleviate the difficulties associated with IGST refund. However, ultimately it is the responsibility of the exporters to ensure careful and correct filing of returns for hassle free sanction of IGST refunds.
(P.V.R. Reddy)
Chief Commissioner
Customs, Gujarat Zone
=============
Document 1
follows:
Annexure A
The Concordance between GST Invoice and Expor

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Refund of IGST on Export- Invoice mis-match Cases – Alternative Mechanism with Officer Interface
PUBLIC NOTICE NO. 07/2018/CC/JMR Dated:- 26-2-2018 Trade Notice
Customs
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: 26.02.2018
PUBLIC NOTICE NO. 07/2018/CC/JMR
Subject: Refund of IGST on Export- Invoice mis-match Cases – Alternative Mechanism with Officer Interface: regarding.
Attention of all the Importers/ exporters, Customs Brokers, members of the Trade and all other concerned is invited to CBEC Circular No. 05/2018-Customs dated 23rd February, 2018 (issued from F.No.450/ 119/2017-Cus.IV) on the above mentioned subject matter.
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 programmes have,

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.
(ii) Exporters have to file GSTR I 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, consequently, the information filed by exporters is

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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.
(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-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 no

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is displayed o result of the enquiry The record displayed are those that have been received from GSTN and Processed by the Customs Automated System,
(ix) The analY5is 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 CIST and another invoice for Customs which is resulting in mismatch of invoice Number including mis-match in taxable value and JGST paid in those invoices. It is once again reiterated that exporters may be advised to take due care to ensure that the details of invoice such invoice number, taxable value and IGST paid mentioned in GSTR I 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 m

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g 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 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 officer 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.

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. Amreli
Email id:- cuspipavav@rediffmail.com
Contact No.- 02794 305858
Team of officers:
(i) Shri Hemant Kumar Meena, Deputy Commissioner
(ii) Shri Pravin Gwande, Superintendent,
(iii) Shri K.K. Meena, Inspector,
(iv) Shri Arvind Kumar Singh, NIC Engineer
6. It may be noted that the above alternative mechanisam 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.
(MANOJ.KUMAR. SRIVATAVA)
COMMISSIONER
=============
Document 1
follows:
Annexure A
The Concordance between GST Invoice and Export Invoice declared in Shipping Bill is as
Name of the Exporter: –
GSTIN:-
Port Code:
Concordance Table
SB No:
SB Date:
S
GST Invoice Taxable
IGST
SI.
Corresponding
Taxable
IGST
Final
No/Date
Value
Amount
No
SB Invoice No.
Value as
Amount
n
as
0
per as
GST
per
/Date
per SB
as
(corrected)
IGST

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Refund of IGST on Export– Invoice mis-match Cases –Alternative Mechanism with Officer Interface
PUBLIC NOTICE NO. 9/2018 Dated:- 26-2-2018 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
CUSTOM HOUSE: PORT AREA: VISAKHAPATNAM – 530035
P3/06/2017-A.M.(Pt.1)
Date: 26.02.2018
PUBLIC NOTICE NO. 9/2018
Sub:-: Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface – reg.
*****
Attention of all Exporters, Custom Brokers and Members of trade is invited to this office Public Notice Nos.49/2017, dated 08.11.2017 regarding “Refund of IGST paid on export of goods under Rule 96 of CGST Rules,2017”.
2. Numerous representations have been received from exporters / trade associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. This Office PN No.49/2017 issued on the basis of CBEC Circular No 42 / 2017 dated 07-11-2017, highlighted the common errors that hind

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easing 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 following month.
(iii

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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 ₹ 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 been clearly brought ou

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istration 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/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, 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-match. This error is because of

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ough 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 would 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-à-vis the invoice data received from GSTN. The officer would verify the following:
i. Duly certifie

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ioned would 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, Visakhapatnam Custom House has created a dedicated cell headed by Shri. T. Ravi Varma, Assistant Commissioner of Customs (DBK). Further, e-mail address for the IGST refunds of Visakhapatnam Customs is prcomm1-cusvzg@gov.in.
6. This procedure is available only for Shipping Bills filed till 31st December 2017. It is again emphasized that Customs Department 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 of the undersigned.
(Authority:- CBEC Circular No. 05/2018-C

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Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface
PUBLIC NOTICE NO. 01/2018 Dated:- 26-2-2018 Trade Notice
Customs
OFFICE OF COMMISSIONER OF CUSTOMS
NEW CUSTOM HOUSE, KANDLA-370 210
Phone No. 02860-271468-469, FAX NO. 271467
F. No. VIII/12-16/Stat/CCO/2017-18
Dated: 26.02.2018
PUBLIC NOTICE NO. 01/2018
Subject: 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-IV by the Director (Customs), CBEC, New Delhi on the above subject.
1. Numerous representations have been received 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 the common errors that hindere

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of IGST paid on Export 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 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

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or 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.
(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-a-vis the same details mentioned in GSTR 1/ Table 6A which is the most common error hampering

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te, 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-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 I

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vide 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/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 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 officer needs to enter the same into the Customs EDI system. The officer has the facilit

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at official website of the Commissionerate. The details of Public Notice is as under:
Commissionerate
Public Notice No. and date
Web-site
Ahmedabad
02/2018 dtd. 11.2.2018 03/2018 dtd. 12.01.2018
www.ahmedabadcustoms.gov.in
Jamnagar
01/2018/CCP/JMR dtd. 12.01.2018
www.jamnagarcustoms.gov.in
Kandla
01/2018 dtd. 16.01.2018
www.kandlacustoms.gov.in
Mundra
36/2017-18 dtd. 15.01.2018
www.mundracustoms.gov.in
5. The aforesaid procedure for refund of IGST paid on Export Goods is available only for Shipping Bills filed till 31st December 2017. It is again emphasized that the Department is taking all possible steps to alleviate the difficulties associated with IGST refund. However, ultimately it is the responsibility of the exporters to ensure careful and correct filing of returns for hassle free sanction of IGST refunds.
Encl: Annexure-A
(P.V.R. Reddy)
Chief Commissioner
Customs, Gujarat Zone
Annexure A
The Concordance between GST Invoice and Export Invoice declared in

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Refund of IGST on Export- Invoice mis-match Cases – Alternative Mechanism with Officer Interface
09/2018 Dated:- 26-2-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS
CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009
F.No.S34/40/2017 DBK.CUS
Date: 26.02.2018
PUBLIC NOTICE No.09/2018
Subject: reg.
1. Numerous representations have been received from exporters / trade associations seeking resolution of various problem 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 the common errors that hindered the sanction and disbursal of refund of IGST paid against exports. Subsequent to the said Circular, outreach programs have been undertaken and advisories, advertisements and FAQs have been issued to create awareness amongst the exporter community regarding the common mistakes and errors which hold up the refund pro

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xporters 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 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 in

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ed 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 ₹ 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 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

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g 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-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 be advised to take due care to ensure that the details of

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ystem, 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 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 ex

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M/s Dharampalpremchand Ltd. Versus Commissioner, Central Goods And Services Tax, Noida
Central Excise
2018 (2) TMI 1758 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 26-2-2018
Writ Tax No. – 234 And 234 of 2018
Central Excise
Bharati Sapru And Neeraj Tiwari JJ.
For the Petitioner : Amrit Raj Chaurasiya
For the Respondent : Dhananjay Awasthi
ORDER
Heard Sri R.R. Agarwal learned counsel for the petitioner and Sri Piyush Agrawal along with Sri Dhananjay Aw

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M/s. HDFC Bank Limited Versus The Assistant Commissioner, Special Circle-I, The Deputy Commissioner, The Commissioner, State Goods & Service Tax Department,
VAT and Sales Tax
2018 (2) TMI 1740 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 26-2-2018
WP(C).No. 6389 of 2018
CST, VAT & Sales Tax
The Honourable Mr. Justice P.B.Suresh Kumar
Represented By Mr.Dinesh V.Nair – Branch Operations Manager.
By Adv.Sri.Joseph Jerard Samson Rodrigues For The Appellant.
BY Sr.Government Pleader:Sri.V.K.Shamsudheen For The Respondent.
JUDGMENT
P.B.Suresh Kumar,
Petitioner was an assessee under the Kerala Value Added Tax Act ('the Act') on the rolls of the first respondent. Ext.P3 is an application preferred

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M/s. P.V.M. Traders Versus State Tax Officer, Goods And Services Tax Department, Ponnani And Deputy Commissioner of State Tax, Malappuram
VAT and Sales Tax
2018 (3) TMI 907 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 26-2-2018
W.P.(C) No.40 of 2018
CST, VAT & Sales Tax
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri. P. Raghunath and sri. Premjit nagendran
For The Respondent : Sri. V. K. Shamsudheen
JUDGMENT
Petitioner is a dealer in arecanut registered under the Central Sales Tax Act, 1956 (the CST Act). They are engaged in the sale of arecanut to registered dealers outside the State on interstate sales basis against C-Forms. The first respondent completed the assessment of the petitioner under the CST Act for the year 2014-15 in terms of its order dated 21.3.2016, accepting the C-Forms produced by the petitioner in support of their claim with respect to the interstate sales. Later, the second respondent, the Deputy Commissioner set aside th

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case in the light of the provisions contained in sub-section (2) of Section 9 of the CST Act. Subsection (2) of Section 9 reads thus :
“(2) Subject to the other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under general sales tax law of the appropriate State shall, on behalf of the Government of India, assess, collect and enforce payment of tax, including any interest or penalty, payable by a dealer under this Act as if the tax or interest or penalty payable by such a dealer under this Act is a tax or interest or penalty payable under the general sales tax law of the State; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition

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of sub-section (2) of Section 9 of the CST Act. It is seen that similar contention raised in the context of the suo motu power under the Kerala General Sales Tax Act, 1963 (KGST Act) in respect of an assessment made under the CST Act has been considered by this Court in TRC No.116 of 2000 and connected cases. In the common order passed in the said cases, it was found by a Division Bench of this Court that the sumo motu power conferred on the Deputy Commissioner under Section 35 of the KGST Act could be availed in respect of assessments made under the CST Act in the light of subsection (2) of Section 9 of the CST Act. Paragraph 12 of the said judgment reads thus :
“12. Sub-section (2) of Section 9 vest the power with state authorities to assess or re-assess tax, levy penalties, deal with appeals and other remedies, recover the tax as finally determined and carry out all other functions necessary in those matters. Therefore, the Deputy Commissioner was competent to invoke his revisiona

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Shri Chalthan Vibhag Khand Udyog, Sahakari Mandali Limited Versus Commissioner of GST & C. Ex. -Rajkot
Central Excise
2018 (3) TMI 692 – CESTAT AHMEDABAD – TMI
CESTAT AHMEDABAD – AT
Dated:- 26-2-2018
Appeal No. E/10272-10273/2018 – ORDER No. A/10506-10507/2018
Central Excise
Dr. D. M. Misra, Hon'ble Member (Judicial)
For the Appellant : Shri S. Jhajharia, Advocate
For the Respondent : Shri K. J. Kinariwala, AR
ORDER
Per : Dr. D. M. Misra
These two appeals are filed against OIA No. CCESA-SRT(APPEAL/PS-83/2017-18 dated 16.10.2017, CCESA-SRT(APPEAL/PS-81/2017-18 dated 16.10.2017 passed by Commissioner (Appeals), GST & Central Excise, -Surat.
2. Briefly stated the facts of the case are that alleging that the appellant had wrongly availed CENVAT credit of Rs. 3,79,343/- on HR Coil, MS Pipe, SS Tube, Joints etc., used for fabrication of capital goods and its supporting structures, show cause notice was issued for recovery/ appropriation of the said amount with

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entral Excise & Customs, Raipur 2016 (34) ELT 372 (Tri- Del.). It is observed as follows:
“13. Now we turn to the question, whether credit is admissible on various structural steel items, such as, MS Angles, Sections, Channels, TMT Bar, etc., which have been used by the appellants in the fabrication of support structures on which various capital goods are placed The same stands denied by the lower authority. The learned DR has sought disallowance of the same by citing the decision of the Larger Bench in the case of Vandana Global Ltd. (supra) and other judgments. Further, he has brought to our notice and emphasized the amendment carried out in Explanation-II to Rule 2(a) which defines the term Input w.e.f. 7-7-2009. It has further been pleaded that the Cenvat credit claimed for the period prior to this will be covered within the decision of the Larger Bench in the case of Vandana Global Ltd. (supra).
14. The Larger Bench decision in Vandana Global Ltd. s case (supra) laid down that

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light of Rule 57Q of the erstwhile Central Excise Rules, 1944. In the said judgment, the Apex Court has referred to the user test evolved by the Apex Court in the case of CCE, Coimbatore v. Jawahar Mills Ltd., 2001 (132) E.L.T. 3 (S.C.), which is required to be satisfied to find out whether or not particular goods could be said to be capital goods. When we apply the user test to the case in hand, we find that the structural steel items have been used for the fabrication of support structures for capital goods. The appellants have argued that the various capital goods, such as, kiln, material handling conveyor system, furnace, etc. cannot be suspended in mid-air. They will need to be suitably supported to facilitate smooth functioning of such machines. It is obvious that the structural items have been suitably worked upon for this purpose. Accordingly, the goods fabricated, using such structurals, will have to be considered as parts of the relevant machines. The definition of Capital Go

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M/s Aristo Pharmaceuticals Pvt. Ltd. Versus Commissioner of CGST & Central Excise – Surat
Central Excise
2018 (3) TMI 691 – CESTAT AHMEDABAD – TMI
CESTAT AHMEDABAD – AT
Dated:- 26-2-2018
Appeal No. E/10257/2018 – ORDER No. A/10475 / 2018
Central Excise
Dr. D. M. Misra, Hon'ble Member (Judicial)
For the Appellant : Shri J. Surti, Advocate
For the Respondent : Shri S. N. Gohil, AR
ORDER
Per : Dr. D. M. Misra
Heard both sides.
2. This is an appeal filed against the order-in-appeal No. CCESA-SRT/(APPEALS)/PS-71/2017-18 dated 30.10.2017 passed by Commissioner (Appeals), CGST &Central Excise-Surat.
3.  Briefly stated facts of the case are that the appellant are engaged in the manufacture of excisable goods falling under Chapter 30 of the Central Excise Tariff Act, 1984.  They had availed CENVAT credit of service tax paid by the service provider in relation to the input service viz.  Man-power supply service  which were used in or in relatio

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hence it is immaterial whether the entire amount of service tax was paid by service tax provider or by the appellant while availing the credit on the same.  He submits that the amount of service tax paid by the service provider cannot be considered as a deposit as held by authorities below in considering the eligibility of credit in view of the judgment of the Hon'ble Gujarat High Court in the case of Commissioner of Central Excise  Ahmedabad – III vs Nahar Granites Ltd. 2014 (305) ELT 9(Guj.)  It is his contention that once the service tax was paid and the invoices issued indicating the payment of such service tax, the appellant are eligible to take credit of the service tax paid as the said services are used in or in relation to manufacture of finished goods. Also he has referred to the judgment of this Tribunal on similar issue in the case of Sunil Steels vs CCE 2017 (48) STR 268 (Tri-Del.).
5. He has vehemently argued that the service tax liability apportioned in th

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aid by the service provider and later recovered from the appellant by indicating the same in the invoice.  I find that the amount which the service provider paid whether to be consider as a deposit or service tax for deciding the eligibility of credit has been more or less settled by the Hon'ble Gujarat High Court in Nahar Granites Ltd. (supra), their lordships observed as under:
“7. Rule 3 of the Cenvat Credit Rules, 2004 allows a manufacturer or producer of final product or a provider of taxable service to take Cenvat credit of the duty of excise specified in the First Scheduler to the Excise Tariff Act. Rule 4 of the Cenvat Credit Rules, 2004 lays down the conditions for allowing Cenvat credit. Sub-rule (1) thereof provides that Cenvat credit in respect of inputs may be taken immediately on receipt of the inputs in the factory of the manufacturer or in the premises of the provider of output service. Proviso to sub-rule (1) puts certain limitations on such immediate availabili

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t partake the character of excise duty. However, when the department did not dispute the classification of such manufacturer, accepted the declarations and duties, Cenvat credit on such duty cannot be declined to the purchaser of the goods who otherwise fulfilled all conditions tor availing Cenvat credit thereof.
9. Case is substantially similar to one before the Supreme Court in case of MDS Switchgear Ltd. (supra). In the said case, the Tribunal while accepting the department s allegation of inflation of the value of intermediate goods to load the assessable value, observed that if the department was of the opinion that the value of the final product was depressed, it could have charged the original manufacturer unit in under-invoicing their product. This was however, not done. Valuation was duly approved and the payment of duty was also accepted. The Tribunal further observed that We find absolutely no substance in the attempt of the learned Commissioner to convert a part of the du

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M/s. Sri Ulaganayaki Amman Steels, M/s. Sri Amman Allied and Steel Industries Versus Commissioner of GST, Central Excise, Trichy
Central Excise
2018 (3) TMI 261 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 26-2-2018
Appeal No. E/324 & 325/2009 – Final Order Nos. 40530-40531 / 2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri S. Jaikumar, Advocate for the Appellant
Shri S. Govindarajan, AC (AR) for the Respondent
ORDER
Per Bench
Brief facts are that the appellant M/s. Sri Ulaganayaki Amman Steels are engaged in the manufacture of MS ingots and are registered with the Department. Based on intelligence, the officers of anti-evasion conducted simultaneous search at the factory premises of the appellant as well as M/s. Sri Amman Allied and Steel Industries (appellants in Appeal No.E/325/2009) and various other premises. As a result of investigation, show cause notice was issued alleging that a

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nd of Rs. 6,48,392/- for recovery of CENVAT credit which was raised against M/s. Sri Ulaganayaki Amman Steels. Penalty of Rs. One lakh was also imposed on M/s. Sri Amman Allied and Steel Industries under Rule 26 of Central Excise Rules, 2000. Aggrieved, the appellants have field Appeal Nos. E/324 & 325/2009.
2. At the time of hearing, ld. counsel Shri S. Jaikumar appearing on behalf of the appellants submitted that the appellants are not contesting the above appeals and he filed written statement of appellant to this effect. He submitted that against the Tribunals Final Order No. 529 & 530/2008 dated 30.4.2008, they had filed Civil Miscellaneous appeal No. 2299/2009 before the Honble High Court of Madras and that the appellant undertakes to withdraw the said appeal on or before 31.3.2018. The only plea put forward by the ld. counsel is that the adjudicating authority may be directed to verify whether the appellant is eligible for CENVAT credit so as to adjust the duty demand that has

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dismissed. The only plea put forward by the ld. counsel is that the adjudicating authority may be directed to verify the CENVAT documents and may be given benefit of the CENVAT credit in case the appellant produce documents. We find that this plea is a reasonable one. In Vikash J. Shah Vs. Commissioner (Appeals) Coimbatore 2016 (334) ELT 491 (Mad.), the Honble High Court observed that the benefit of CENVAT credit ought to be given to the appellant. We direct the adjudicating authority to consider the claim of the appellant for CENVAT credit on production of documents. The said verification shall be completed within a period of three months from the date of receipt of this order. The appellant shall not be given any further time for production of documents and in case the appellant has not produced the documents within such period of three months, the matter remains closed.
6. The ld. counsel has pleaded to waive the penalty imposed on M/s. Sri Amman Allied and Steel Industries. A pen

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Subject: Refund of IGST on Export– Invoice mis-match Cases –Alternative Mechanism with Officer Interface -reg.
29/2018 Dated:- 26-2-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-II)
JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA,
TAL. URAN, DIST-RAIGAD, MAHARASHTRA – 400 707.
S/12-Gen-790/2017-18 DBK (JNCH)
Date: 26.02.2018
PUBLIC NOTICE NO. 29/2018
Subject: Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface -reg.
Attention of all the exporters and their agents working in the jurisdiction of the Jawaharlal Nehru Custom House (JNCH) is invited to CBEC Circular No. 5/2018-Customs dated 23.02.2018 regarding alternative mechanism for the process of IGST refund i

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Regarding Input under SAC 9966
Query (Issue) Started By: – Maikulal Bhagat Dated:- 25-2-2018 Last Reply Date:- 27-2-2018 Goods and Services Tax – GST
Got 3 Replies
GST
R/s,
I have question ?
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 GST tax of supply of service (i.e SAC 9966 Rent/Hire of Vehicle ) with input recieved from pucrhase of goods for resell.
thank you
Reply By KASTURI SETHI:
The Reply:
Yes. ITC can be utilized towards any taxable outward supply of goods or s

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RATE OF TAX ON TAMARIND
Query (Issue) Started By: – DUBBA SRINIVAS Dated:- 25-2-2018 Last Reply Date:- 26-2-2018 Goods and Services Tax – GST
Got 2 Replies
GST
WHETHER TAMARIND WITH SEED ( FRESH) IS TAXABLE OR NOT UNDER GST RESUME
Reply By KASTURI SETHI:
The Reply:
Extract of FAQ dated 3.8.17
21.
What is the HSN code and GST rate for tamarind?
• Tamarind [fresh] falls under 0810 and attract Nil GST.
• Tamarind [dry] falls under 0813 and attract 12% GST.
Reply By Gan

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How to generate E-Waybill
Query (Issue) Started By: – nirmal dutta Dated:- 24-2-2018 Last Reply Date:- 23-3-2018 Goods and Services Tax – GST
Got 7 Replies
GST
Respected Sir / Madam,
How to generate e-waybill for the following Items to be shipped.
We are facing problem with it.
1) Promotional Items.
2) Free Samples.
3) Zero value Items (Promotional).
Thanks & Regards,
nirmal dutta
Reply By Kishan Barai:
The Reply:
on ewaybill.nic.in you are given the option of "Exempted Supply, Nil Rated, Stock Transfer, etc."
Reply By Ganeshan Kalyani:
The Reply:
In my view a notional value has to be mentioned to generate eway bill for free or promotional item etc.
Reply By YAGAY AND SUN:
The Reply:
In addition to above

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₹ 2.00 + 18% GST = ₹ 2.36
Total cost excluding GST + promotion= ₹ 10.00
Total cost including GST + promotion = ₹ 11.80
Selling price of 1 pc Soap ₹ 10.00 (including 1 pc Pen Promotional item) + GST @18%.
Thanks & Regards
nirmal dutta
Reply By nirmal dutta:
The Reply:
Respected Sir / Madam,
I am waiting for your valued suggestion due to E-waybill system start on 01.04.2018.
Thanks & Regards
nirmal
Reply By nirmal dutta:
The Reply:
Respected Sir / Madam,
Thanks for suggestions,
But, It may please the noted that cost of our manufacturing product is added with promotional item cost for selling to customer, accordingly as per example manufacturing product cost plus promotional item. So we can't d

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New Officer Interface to Resolve IGST Refund Invoice Mismatches for Exporters, Streamlining Compliance and Reducing Delays.
Circulars
Customs
Refund of IGST on Export– Invoice mis-match Cas

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WORKS CONTRACT
Query (Issue) Started By: – ajit tiwary Dated:- 24-2-2018 Last Reply Date:- 9-9-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir,
my client is a road contractor and the gst rate applicable @12% but those projects which has been started before 01/07/2017 and still work in progress. the old agreement related to cost has not been revised by the state government after implementation of gst. when we produce bill for payment the department determine it inclusive of gst. i can illustrate it as follow:
Suppose overall contract price= 150
pre-gst
Bill produce= ₹ 100
Vat Deducted=Rs. 4( Vat @4%)
Balance receive= 96 (assuming that tds has been deducted)
post gst
Bill produce= ₹ 50 (as per dep

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ces or both shall issue to the recipient a supplementary invoice or debit note, containing such particulars as may be prescribed, within thirty days of such price revision and for the purposes of this Act such supplementary invoice or debit note shall be deemed to have been issued in respect of an outward supply made under this Act;
(b) where, in pursuance of a contract entered into prior to the appointed day, the price of any goods or services or both is revised downwards on or after the appointed day, the registered person who had removed or provided such goods or services or both may issue to the recipient a credit note, containing such particulars as may be prescribed, within thirty days of such price revision and for the purposes of t

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to correct me, if mistaken.
Reply By ajit tiwary:
The Reply:
Dear Sir
Thanks for your reply
in case of input tax credit my opinion is that in case of government contract the owner of the property will be the state government and the agency i.e Road construction Division is a main contractor and the main contractor is appointing us as a contractor(i.e sub contract), secondly
if the purchase of goods and services by the contractor to make the road project and handed over the project to the road construction division, we can take the credit as for furtherance of business by the road contractor.
kindly reply me
thanks
Reply By KASTURI SETHI:
The Reply:
How can you call yourself sub-contractor ? In my view, you are main contractor and h

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Guidelines for CENVAT Credit Transition and Utilization u/ss 168 and 140 of CGST Act to Ensure Compliance.
Circulars
GST
Directions u/s 168 of the CGST Act regarding non-transition of CENVAT

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Refund of IGST on Export- Invoice mis-match Cases Alternative Mechanism with Officer Interface
10/2018 Dated:- 24-2-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI-IV
CUSTOM HOUSE, 60. RAJAJI SALAI, CHENNAI-600 001
Telephone: 044-25251217 – Fax: 044-25221861
Email:commr4-cuschn@nic.in
www.chennaicustoms.gov.in
(IS 15700:2005 (Sevottam) Certified)
F. No. S.Misc.07/2018-Refunds – (Ch. IV)
Dated: 24.02.2018
PUBLIC NOTICE No.10/2018
Subject: Refund of IGST on Export- Invoice mis-match Cases Alternative Mechanism with Officer Interface reg.
1. Kind attention of Exporters/ Customs Brokers/ Steamer Agents/ Other Stakeholders and the Trading Public is invited to Board's Circular no.05/2018 dated 23.02.2018, wherein possible issues/ errors in Refund of IGST paid on exports is discussed. Numerous representations have been received from exporters / trade associations seeking resolut

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feedback to the exporter about any failed validations to enable corrective action on their part.
2. 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 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

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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) 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 ₹ 4000 Crore

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urations 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:
hops://www.icegate.g,ov.in/Download/v1.2 Advisory Registration APPROVED.12d
Java set up for the DSC upload:
https://www. icep.ate. eov. in/Down load/JavaSetu12ForDSC.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

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stoms 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 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 e

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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, Custom House, Chennai has opened a dedicated IGST Refund cell at G403, 4th floor. Ganga Block with e-mail id igstcuschennai@mail.com & phone no.044-25254250 for the purpose of IGST refund.
5. This procedure is available only for Shipping Bills filed till 31st December 2017. Difficulties, if any, may be brought to the notice of the undersigned. It is again emphasized that Board is taking all possible steps to alleviate the difficulties associated with IGST refunds. However, ultimately it is the respons

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Padmavati Enterprise, Abicor and Binzel Technoweld Pvt. Ltd. Versus The Union of India & Another
GST
2018 (3) TMI 539 – BOMBAY HIGH COURT – TMI
BOMBAY HIGH COURT – HC
Dated:- 24-2-2018
WRIT PETITION {L} NO. 424 OF 2018, AND CIVIL WRIT PETITION {ST} NO. 2230 OF 2018
GST
S.C. DHARMADHIKARI & SMT. BHARATI H. DANGRE, JJ.
Mr. Ishaan Patkar with Ms Roshni Naik for the Petitioner
Mr. Ashutosh Misra i/by Mr. J.B. Mishra, Mr. Amar Mishra, AGP, Mr. B.V. Samant, AGP,  for the Respondent
JUDGEMENT
1. We place these petitions, namely, the one at serial No.903 and the one at serial No.38 on today's board on Tuesday, 27th February, 2018, at 3:00 p.m.. We direct both the Commissioners to remain present in this Court on

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Rcm on freight
Query (Issue) Started By: – Jitin B Dated:- 23-2-2018 Last Reply Date:- 7-3-2018 Goods and Services Tax – GST
Got 11 Replies
GST
Dear sir i have one doubt regarding RCM on frieght.as per Gst notification no.12/2017 -central tax(rate) dated 28/6/2017 (sr.no 18) transporters has two options to pay GST 5%with out input.12% with input.and it further shows that if transporter chooses 12% as per notification the specified supplier need not pay gst on RCM.it means if he chooses 5% then supplier is also required to pay under RCM.please send me reply
Reply By rajkumar shukla:
The Reply:
pl confirm whether it is notfn 11/2017 or 12/2017
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Sl. No. 1 of Notification No. 13

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pay under RCM and if you are getting invoice then you are required to pay 5% under RCM
Reply By Jitin B:
The Reply:
@@Rajagopalan Ranganathan
Dear sir,
As per notification
If GTA opts to pay 5% on output then input is not availabletosuch GTA.And the notification also says if GTA chooses 12% on output the specified suppliers are not required to pay GST under RCM as u have said but the notification is silent about if GTA chooses 5% on output then whether the specified supplier are required to pay GST under RCM or not?
Reply By Ganeshan Kalyani:
The Reply:
if transporter charges GST on invoice either 5% or 12% then the recipient (which you have mentioned as supplier ) need not pay GST under reverse charge.
if transporter does not char

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Whether Late filing fees of GST Returns allowed as an expenses in Income Tax
Query (Issue) Started By: – CA-Gourav Garg Dated:- 23-2-2018 Last Reply Date:- 7-4-2018 Income Tax
Got 3 Replies
Income Tax
Whether Late filing fees of GST Returns allowed as an expenses in Income Tax?
Reply By Ganeshan Kalyani:
The Reply:
In my view, 'NO'.
Reply By KASTURI SETHI:
The Reply:
Dear Sh.Kalayani Ji,. Here expense means the Querist wants deduction on account of the amount paid as pen

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How to revise or rectify wrong entries for Exports (for refund) already filed in GST Portal?
By: – Praveen Nair
Goods and Services Tax – GST
Dated:- 23-2-2018

How to correct Errors at GST Portal?
* In case the exporters failed to enter export invoice details in Table 6A of Form GSTR1, filed for the relevant tax period, they can enter such invoice details in Table 6A, while filing Form GSTR 1 of the subsequent tax period. If it results in increasing the tax liability, it should be paid along with interest at the time of filing GSTR 3B, of such subsequent period.
* Also any error/omission made in entering the export details in table 3.1(b) if GSTR 3B return of previous period can be made good by way of suitable adjustment entries in Table 3.1(b) of subsequent GSTR 3B return in the light of Circular No. 26/26/2017 GST dated. 29/12/2017 issued by CBEC
Correction of Wrong details in GSTR 3B:
* If IGST paid on exports has been declared as ZERO in Table 3.1(b), whereas

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* Shipping Bill Number, Shipping Bill Date and Port Code details have been provided in the Invoices data provided under Table 6A of GSTR-1
* IGST amount paid through TAble 3.1(b) of GSTR 3B must be either EQUAL to or GREATER than, the total IGST amount shown to have been paid under Table 6A and Table 6B of GSTR-1 of corresponding return period.
* Port Code is valid as per format prescribed by ICEGATE.
If the above conditions are not met, the data will not be sent to ICEGATE due to validation failure.
The exporter has the option to check the GST validation status for his shipping bills in his ICEGATE website login for all records transmitted by GSTN
ICEGATE login can be obtained by registration at the ICEGATE website.
GST portal website will also provide link to Track the status of Invoice data to be shared with ICEGATE, which can be viewed shortly (may be in a weeks time) under the Refunds sections.
Reply By Praveen Nair as =
With reference to the Export Refunds claim diffi

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to the JNPT (INSSA1) of your Shipping Bills can be identified from the report uploaded on website http://www.jawaharcustoms.gov.in/index1.php or 164.100.155.199/pdf/Shipping_bill_Error_code_SB005.pdf
Dated: 28-2-2018
Reply By pankaj Singh as =
Hi Sir,
I had Wrongly Mention the our Export amount in Column 3.1 a instead of 3.1 b in GSTR 3B due to which my export Invoices has not been sent to Icegate for refund. request you to please provide me the solution to rectify and to separate the amount from table 3.1A t table 3.1B in GSTR 3B of Previous month to GSTR 3B of current month.
Dated: 10-9-2018
Reply By SANDIP PATEL as =
Hi Sir,
I had Wrongly Mention the our Export amount in Column 3.1 a instead of 3.1 b in GSTR 3B due to which my export Invoices has not been sent to Icegate for refund. request you to please provide me the solution to rectify and to separate the amount from table 3.1A t table 3.1B in GSTR 3B of Previous month to GSTR 3B of current month.same problem to me.
fr

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