Goods and Services Tax

Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of DGST Act, 2017 – reg. – GST – States – 01/2018 – Dated:- 11-1-2018 – GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES POLICY (GST) BRANCH VYAPAR BHAWAN: I.P. ESTATE: NEW DELHI-02. No. F.3(66)/Policy-GST/2017/1334-40 Dated : 11 /01/2018 Circular no.01/2018-(GST) (Ref: Central Circular No 14/14/2017-GST) Sub – Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / S

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P / BTP units as deemed exports. Further, rule 89 of the DGST Rules, 2017 (hereinafter referred to as 'the Rules') has been amended vide Notification No. 47/2017- State Tax dated 23.11.2017 to allow either the recipient or supplier of such supplies to claim refund of tax paid thereon. 2. For supplies to EOU / EHTP / STP / BTP units in terms Notification No. 48/2017-StateTax dated 23. 11 .2017, the following procedure and safeguards are prescribed – (i) The recipient EOU / EHTP / STP / BTP unit shall give prior intimation in a prescribed proforma in "Form-A" (appended herewith) bearing a running serial number containing the goods to be procured, as pre-approved by the Development Commissioner and the details of the supplier

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o EOU / EHTP / STP / BTP unit. (v) The recipient EOU / EHTP / STP / BTP unit shall maintain records of such deemed export supplies in digital form, based upon data elements contained in "Form-B" (appended herewith). The software for maintenance of digital records shall incorporate the feature of audit trail. While the data elements contained in the Form-B are mandatory, the recipient units will be free to add or continue with any additional data fields, as per their commercial requirements. All recipient units are required to enter data accurately and immediately upon the goods being received in, utilized by or removed from the said unit. The digital records should be kept updated, accurate, complete and available at the said unit

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GST – States – SRO 13 – Dated:- 11-1-2018 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 11th January 2018 SRO. 13 – In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No V of 2017), the State Government on the recommendations of the council hereby makes the following amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:- (i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A) "The Unique Identity Number granted under the Central Goods and Services Tax Act, 201 7 shall be deemed to be granted under the Jammu and Kashmir Goods and Services Tax Act"; (ii) in rule 19, after sub-rule (I), the following sub-rule shall be inserted, namely:- "(IA). Notwithstanding anything contained in sub-rule (1), any particular of the application for registration shall not stand amended with effect from a dat

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inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; (C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both; (D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:- Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received f

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, 2017 or notification No. 41/2017-lntegrated Tax (Rate) dated 23rd October, 2017, or both. refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.', (iv) in rule 95 – (a) for sub-rule (1), the following sub-rule shall be substituted, namely:- "(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11.", (b) in sub-rule (3), in clause (a), the words "and the price of the supply covered under a single tax invoice exceed

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

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nder mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business of representative in India, if any: (a) For own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above – A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded. 2. Proof of : Scanned copy of the passport of the Non -resident tax payer with VISA details. In case of Compan

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

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of inward supplies received (Amount in Rs. for all Tables) GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax Place of Supply No Date Value Integrated tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 3A. Invoices received 3B. Debit/Credit Note received Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature Name of Authorised Signatory Designation /Status That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government. Date: Signatory: Place: Signature of Authorised Name: Designation / Status Instructions 1. Application for refund Shall be filed on quarterly basis. 2. Table No. 6 will be auto-populated from detail

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Time period for furnishing the details in FORM GSTR-1 – GST – States – SRO 14 – Dated:- 11-1-2018 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 11th January 2018 SRO 14 .- In exercise of the powers conferred by section 148 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), and in supersession of SRO notification No. SRO-470; dated: 15/11/2017, except as respects things done or omitted to be done before such supersession the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons

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GST – States – SRO 15 – Dated:- 11-1-2018 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 11 January, 2018 SRO. 15 – In exercise of the powers conferred by section 128 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No.V of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amo

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2018 (2) TMI 395 – DELHI HIGH COURT – TMI – Whether the Customs, Excise and Service Tax Appellate Tribunal was right in allowing the appeal preferred by the assessee holding that the Revenue could not have applied the extended period of limitation?
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Held that: – Mr. R. Santhanam, Advocate, who appears for the respondent, fairly states that the Tribunal had relied upon an earlier decision in the case of the assessee, which has been reversed by the Allahabad High Court with an order of remand – In view of the statement made by Mr. R. Santhanam, Advocate, we are setting aside the impugned order with a direction for remand, without commenting on merits – appeal allowed by way of remand. – CEAC 28/2017 Dated:- 11-1-2018 – MR. SANJIV KHANN

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ll.), wherein judgment of the Tribunal in the case of respondent assessee was set aside. Tribunal in the impugned order has followed, the overruled judgment. The impugned order merely quotes from the overruled judgement of the Tribunal. Mr. R. Santhanam, Advocate, who appears for the respondent, fairly states that the Tribunal had relied upon an earlier decision in the case of the assessee, which has been reversed by the Allahabad High Court with an order of remand. It is also stated that the order passed by the Allahabad High Court is an ex-parte order. In the present case, he has no objection if the impugned order is set aside with an order of reward. He states that the Tribunal has not decided the question whether the respondent assessee

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Goods and Services Tax – GST – Dated:- 10-1-2018 – The last date for filing of return in FORM GSTR-1, for different classes of taxpayers for the relevant periods, as shown in the Table below, remains 10th January, 2018. There has been no further extension of date for filing return in FORM GSTR-1. Table Sl. No. Class of Taxpayer Return 1 Registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. Quarterly return in FORM G

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Goods and Services Tax – Started By: – Jatin Kumar – Dated:- 10-1-2018 Last Replied Date:- 11-1-2018 – Sir / Madam,We have purchased Mobile Phones & Computers for our firm.Can i take ITC on Mobile Phone & Computers in one installment.What is SAC for Commercial Training & Coaching CentreRegards,Jatin Kumar – Reply By Rajagopalan Ranganathan – The Reply = Sir,If the mobile phones andf computers are used in the course of or furtherance of business you can take the ITC. If they are for

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Goods and Services Tax – Started By: – nandankumar roy – Dated:- 10-1-2018 Last Replied Date:- 18-1-2018 – PL CLEARITY REGARDING SUPPLIED TO SEZ ENTRY WITH DUTY WHETHER TO SHOW IN B2B OR EXP SECTION AS SAYING VERSION 2.2 OFFLINE TOOLS – Reply By KASTURI SETHI – The Reply = There is no doubt that supply to SEZ is export. – Reply By nandankumar roy – The Reply = REGARDING EXP ENTRY RELATED WHETHER WE HAVE TO COLLECT EXPORT DETAILS FROM SELLER AS THERE IS PORT ENTRY AND SHIPPING BILLS DETAILS HAVE TO PROVIDE SO REQUEST YOU PL HELP – Reply By nandankumar roy – The Reply = AS WE HAVE SALES TO SEZ PARTY BUT IN CASE OF REGARDING EXPORT ENTRY RELATED DATE WHETHER WE HAVE TO COLLECT EXPORT DETAILS FROM RECEIVER AS THERE IS PORT ENTRY AND SHIPPING B

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GST – States – 02/2018 – Dated:- 10-1-2018 – Office of the Commissioner of the State Goods and Service tax Department Government of Kerala, Thiruvananthapuram No CT/24164/C1 Dtd 10/01/2018 Circular No 2/2018 Sub: Disbursal of SGST components of Refund claim – Instructions The tax payers are permitted to file manual refund claim in FORM GST RFD-01A for a tax period on monthly basis for following categories: Zero-rated supplies On account of inverted duty structure (higher tax rate on input & lower tax rate on finished products), Deemed exports Excess balance in electronic cash ledger. The refund applications filed by the taxpayers in their respective jurisdiction shall be processed by respective Proper Officers. The refund has to be disbursed only by the respective tax authority of Central and State Government. Therefore refund of Central Taxes (CGST, CESS, IGST) sanctioned shall be made by Central Tax Authority and refund of State Tax (SGST) shall be made by State Tax Authority. I

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rity. 4. Intimate Head of Account for refund to treasury. [ MH-0006-MIH-101 Tax-SH-02-SSH-(01) for excess dues/(02) for exports/(03) for deemed exports/08) for Inverted duty structure]. 5. On allocation of fund in BIMS present bills before Treasury. 6. Treasury shall transfer the refund amount to the Bank Account provided in the Payment Advice. 7. After release of payment a communication to be given to Central Tax Authority. SGST – REFUND REGISTER-1 (For sanction order received from Central Tax Authority) 1. S.No. 2. File No. 3. Name of Taxpayer 4. GSTIN 5. No. & Date of Sanction Order 6. No. & Date of Payment Advice 7. Communication Date of receipt of 8. Amount of SGST refund sanctioned 9. Treasury Date of submission of order to 10. Date of allocation of fund in BIMS 11. Date of submission of Bill 12. Date of transfer of fund 13. Account Date of transfer of refund to Bank 14. Name of the Bank 15. Bank Account No 16. IFSC 17. MICR 18. Date of intimation to Central Tax Authority

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respective territorial jurisdiction for release of CGST/IGST/CESS portion of refund. The proper officer who issued the refund sanction order shall maintain a register in the following manner: SGST – REFUND REGISTER-2 (For sanction order issued from State Tax Authority) 1. Sl.No. 2. Name of Taxpayer 3. GSTIN 4. Date of filing of refund application. 5. Refund claim of Central Tax 6. Refund claim of State Tax 7. Date of Approval 8. Refund sanctioned – Central Tax 9. Refund sanctioned -State Tax 10. No. & Date of Sanction Order 11. No. & Date of Payment Advice 12. Date of Communication Authority to Central 13. Amount of SGST refund sanctioned 14. Date of submission of order to Treasury 15. Date of allocation of fund in BIMS 16. Date of submission of Bill 17. Date of transfer of fund 18. Date of transfer of refund to Bank Account 19. Name of the Bank 20. Bank Account No 21. IFSC 22. MICR 23. Authority Date of intimation of refund by Central Tax All Deputy Commissioners shall submit

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GST – States – G.O.Ms.No.018 – Dated:- 10-1-2018 – REVENUE DEPARTMENT (Commercial Taxes-II) [G.O.Ms.No.018, Revenue (Commercial Taxes-II), 10th January, 2018.] NOTIFICATION In exercise of the powers conferred by Section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017), the Government hereby makes the following Rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017 issued vide G.O.Ms. No. 227, Revenue (CT-II) Department Dated : 22-06-2017 as subsequently Amended. 1. i) These Rules may be called the Andhra Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2017. ii) They shall come into force with effect on and from 21st December, 2017. 2. In the Andhara Pradesh Goods and Services Tax Rules, 2017,- (i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Central Tax State/UT Tax Ces

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"; (c) after Statement 5A, the following Statement shall be inserted, namely:- "Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl.No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid No. Date Taxable Value Integrated Tax Central Tax State/Union Territory Tax Cess 1 2 3 4 5 6 7 8 ;" (d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:- "DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with

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plier of deemed export supplies" shall be substituted; (b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:- "DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Si

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GST – States – 1 OF 2018 – Dated:- 10-1-2018 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) ORDER The 10th January, 2018 THE PUNJAB GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2018 ORDER NO.1 OF 2018 No. S.O. 02/P.A.5/2017/S.172/2018.- Whereas, certain difficulties have arisen in giving effect to the provisions of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act; Now, therefore, in exercise of the powers conferred by section 172 of the said Act, and all other powers enabling him in this behalf, the Governor of Punjab, on recommendations of

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 9-1-2018 Last Replied Date:- 5-5-2018 – We had supply under deemed export in month of Oct-17 under notification No. 40/2017 GST Rate is 0.10%. While entering data in GSTR1 we have entered the same bill in B2B under 18% while editing amount of tax and manually entered @0.05 in CGST & @0.05 in SGST instaed of selecting Deemed Export option. We have already filed the return. Now how we will corrected the same transaction in

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Goods and Services Tax – Started By: – Ravikumar Doddi – Dated:- 9-1-2018 Last Replied Date:- 5-5-2018 – Issue of E way bill is exempted under rule 138 of CGST Rules annexure, where in Rice is exempt can paddy is also exempt both the hsn code is 1006. – Reply By KASTURI SETHI – The Reply = Rice in husk paddy is covered under 1006.10. Paddy is agriculture produce. It was already covered. There was no dispute. There was a dispute regarding rice only which was clarified later on.Extract from Rule

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Goods and Services Tax – Clarifications regarding GST on College Hostel Mess Fees – taxable at 5% without Input Tax Credit – It is immaterial whether the service is provided by the educational institu

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Goods and Services Tax – Started By: – Archna Gupta – Dated:- 9-1-2018 Last Replied Date:- 5-5-2018 – Dear Experts,One of my client providing software services has three different offices in UP. Two premises are located in Noida SEZ and the third unit is located outside SEZ area. How many registrations are required to be taken?Till now they have taken single registration in which both SEZ units are shown as additional places of business and the premises located outside SEZ is taken as Principal place of business. What is the repercussion in such a situation?Please reply – Reply By ANITA BHADRA – The Reply = Rule 8 of the CGST Rule, 2017 require each unit in a Special Economic Zone (SEZ) to seek a separate registration under the new tax reg

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Goods and Services Tax – Started By: – Archna Gupta – Dated:- 9-1-2018 Last Replied Date:- 15-1-2018 – Dear ExpertsPlease clarify:1. If a registered person is supplying Business services and Renting services in Delhi, will it be covered under separate business verticals.2. Is separate GST registration compulsory for separate business verticals? – Reply By Rajagopalan Ranganathan – The Reply = Madam, According to Sub-section (2) of Section 25 of CGST Act, 2017 A person seeking registration under this Act shall be granted a single registration in a State or Union territory. Provided that a person having multiple business verticals in a State or Union territory may be granted a separate registration for each business vertical, subject to such

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pay tax under the Act on supply of goods or services or both made to another registered business vertical of such person and issue a tax invoice for such supply. Explanation.- For the purposes of clause (b), it is hereby clarified that where any business vertical of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other business verticals of the said person shall become ineligible to pay tax under the said section. Subject to the above provisions you can have separate registration for multiple business verticals owned by you. – Reply By Archna Gupta – The Reply = Can you please give some examples of multiple business verticals. Do my services fall under this definition and

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Goods and Services Tax – GST – By: – CASanjay Kumawat – Dated:- 9-1-2018 – Types and objectives of the filing: GSTR-3B: With the objective of ensuring smooth roll out of GST and taking into account the concerns expressed by the trade and industry regarding filing of the returns in GST regime, it was decided that, for the initial months of GST regime, the tax would be payable based on a simple return (Form GSTR-3B) containing summary of outward and inward supplies which will be submitted before 20th of the succeeding month. GSTR-1: Every registered dealer is required to file GSTR-1 every month. The return contains details of all outward supplies made during the month. GSTR-5: The GST Return 5 is a document/statement that has to be filed by

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on which his registration is granted for claim under clause (a) or clause (b) of sub-section (1) of section 18, One day immediately preceding the date from which he becomes liable to pay tax under section (9) for claim under clause (c) of sub-section (1) of section 18, and One day immediately preceding the date from which the supplies made by registered taxpayer becomes taxable for claim under clause (c) of sub-section (1) of section 18. GST CMP-03 : After opting into Composition Scheme, a taxpayer has to intimate the government about the stock held by them on the day of opting into the scheme. The stock details have to be provided in Form GST CMP-03. The compliance schedule for the filing of returns under GST is summarized hereunder: S.No.

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turnover more than 1.5 Cr. GSTR-1 July – November, 2017 10th January, 2018 Notification No. 72/2017- CT, dated 29.12.2017 December, 2017 10th February, 2018 Notification No. 58/2017- CT, dated 15.11.2017 January, 2018 10th March, 2018 Notification No. 58/2017- CT, dated 15.11.2017 February, 2018 10th April, 2018 Notification No. 58/2017- CT, dated 15.11.2017 March, 2018 10th May, 2018 Notification No. 58/2017- CT, dated 15.11.2017 4. For Non-resident taxable person GSTR-5 July- December, 2017 31st January, 2018 Notification No. 68/2017- CT, dated 21.12.2017 5. For Supplier of online information and database access or retrieval services GSTR-5A July- December, 2017 31st January, 2018 Notification No. 69/2017- CT, dated 21.12.2017 6. For per

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GST – States – 05/ST-2 – Dated:- 9-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 9th January, 2018 No. 05/ST-2.- In exercise of the powers conferred by Section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- 1. These rules may be called the Haryana Goods and Services Tax (Amendment) Rules, 2018. 2. In the Haryana Goods and Services Tax Rules, 2017 (herein after called the said rules), in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) The Unique Identity Number granted under the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) shall be deemed to be granted under the Haryana Goods and Services Tax Act, 2017. . 3. In the said rules, in rule 19, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) Notwithstanding anything contained in s

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

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zero-rated supply of goods or services or both shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of Haryana Government, Excise and Taxation Department, notification No. 117/ST-2, dated the 24th October, 2017, or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods shall be granted. . 5. In the said rules, in rule 95,- (a) for sub-rule (1), the following sub-rule shall be substituted, namely:- (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitatio

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he 24th October, 2017, or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017. . 7. In the said rules, for FORM GST REG-10, the following form shall be substituted, namely:- Form GST REG-10 [See rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. Part -A (i) Legal name of the person (ii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country (iii) Name of the Authorised Signatory (iv) Email Address of the Authorised Signatory (v) Name of the representative appointed in India, if any (a) Permanent Account Number of the representative in India (b) Email Address of the representative in India (c) Mobile Number of the representative in India (+91) Note- Relevant information submitted above is subject to online verification, where practicable, before pro

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ip;……………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature Place: Date: Name of Authorised Signatory: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business of representative in India, if any: (a) For own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata

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nd Branch details. 4. Scanned copy of documents regarding appointment as representative in India, if applicable 5. Authorisation Form:- For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Haryana Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/ us. Signatures of the persons who is in charge. S. No. Full Name Designation/Status Signature 1. Acceptance as an authorised signatory I <<(Name of authorised sign

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n required to obtain a unique identity number shall submit the application electronically or otherwise. shall be substituted. 9. In the said rules, for FORM GSTR-11, the following form shall be substituted, namely:- Form GSTR -11 [See rule 82] Statement of inward supplies by persons having Unique Identification Number (UIN) Year Tax Period 1. UIN 2. Name of the person having UIN Auto populated 3. Details of inward supplies received (Amount in Rs. for all Tables) GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax Place of Supply No Date Value Integrated tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 3A. Invoices received 3B. Debit/Credit Note received Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Signature Name of Authorised Signatory Date Designation /Status Instructions:- 1. Terms Used:-

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nch f. IFSC g. MICR 8. Verification I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government. Date: Place: Signature of Authorised Signatory: Name: Designation / Status Instructions 1. Application for refund shall be filed on quarterly basis. 2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11. 3. There will be facility to edit the refund amount as per eligibility. 4. Requisite certificate issued by MEA granting the facility of refund shall be produced before the proper officer for processing refund c

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GST – States – 04/ST-2 – Dated:- 9-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 9th January, 2018 No. 04/ST-2.- In exercise of the powers conferred by Section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby appoints the 1st day of February, 2018 as the date from which the provisions of serial number 4 and 5 of Haryana Government, Excise and Taxation Department, notification No. 80/ST-2, dated the 5th September, 201

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GST – States – 03/ST-2 – Dated:- 9-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 9th January, 2018 No. 03/ST-2.- In exercise of the powers conferred by section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), (hereafter in this notification referred to as the said Act), the Governor of Haryana, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act by any registered person for failure to

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GST – States – 02/ST-2 – Dated:- 9-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 9th January, 2018 No. 02/ST-2.- In exercise of the powers conferred by section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), and in supersession of Haryana Government, Excise and Taxation Department, notification No. 129/ST-2, dated the 22nd November, 2017, except as respects things done or omitted to be done before such supersession, the Governor of Haryana, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who may follow the special procedure

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Goods and Services Tax – Started By: – Alkesh Jani – Dated:- 8-1-2018 Last Replied Date:- 20-6-2018 – Sir, In GSTR-1, there is a table for Amendment of Invoice B2B, for previous period. While going for amendment it asks for Revised Invoice No. Infact I have not issued any revised invoice, but I need to amend. Please guide me as I am confused between word Amend and Revised. – Reply By KASTURI SETHI – The Reply = What is the basis for amendment in B2B ? That is issuance of revised invoice. Firstly original invoice is to be corrected by way of issuance of revised invoice (anew invoice) in lieu of original invoice. – Reply By Ganeshan Kalyani – The Reply = You will be rectifying the original invoice by issuing revised invoice. Without issuing

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0th jan, what will be the revisedinvoice number and date. – Reply By Dharmik Vora – The Reply = Hello Sir, I am also facing the same issue… Let's put this way, Suppose Invoice Number 44 has been raised in the Month of November (Dated: 25/11/2017), but while filing GSTR 1 Date Invoice Number 44 entered with wrong Date (Dated: 25/12/2017). So now In GSTR 1 table for Amendment of Invoice B2B, for Previous Period, While going for amendment it asks for revised Invoice No. & Date. What should i enter?? – Reply By priyesh agrawal – The Reply = Sir, First of all as per the sec 31(3) revised invoice can only be issued for the revising the invoices raised between effective date of registration and date of issue of registration. Further cons

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Goods and Services Tax – Started By: – nirali pandya – Dated:- 8-1-2018 Last Replied Date:- 8-1-2018 – I have issued credit notes to Unregistered buyer amount of which is less than 2.5 lacs and who is located within state. Where do i report this kind of credit notes in GSTR 1? – Reply By ANITA BHADRA – The Reply = Dear Sir Table 7 of GSTR 1 has clearly mentioned in heading Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5 T

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Goods and Services Tax – Started By: – Kamdev Senapati – Dated:- 8-1-2018 Last Replied Date:- 8-1-2018 – Dear Experts, Is it possible to file TRAN-1 now and what is the last date for the same Kindly advice… – Reply By Rajagopalan Ranganathan – The Reply = Sir, The last date for filing GST TRAN-1 is 27.12.2017 vide Order No. 9 & 10 of 2017 dated 15.11.2017. – Reply By YAGAY AND SUN – The Reply = Jurisdictional Commissioner may help you out, if you missed the last date to file TRAN-1 provid

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GST FLYERS – Updated as on 1st January, 2018 – Goods and Services Tax – GST – Dated:- 8-1-2018 – PDF DOWNLOAD – News – Press release

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