Goods and Services Tax

Goods and Services Tax – GST – Dated:- 30-12-2017 – Q. In R1 Return where should we show RCM Details or Transaction Ans. In table 4B of FORM GSTR-1 Q. If a person has not filed GSTR 1 for July, then can he file combined data for July to Sep in quarterly return instead of separately filing July and other 2 months @askGST_Goi Ans. he can file combine data for complete quarter. Q. Can online seller take credit of GST paid, on commission and other fees charged by the online portals like Amazon and Flipkart Ans. Yes he can Q. Can supplier issue a single invoice to his client for services he offers in multiples states ? Ans. Single invoice can be issued to the recipient depending upon the terms of contract. Q. I received bulk material by rail ra

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Goods and Services Tax – Started By: – Alle SaiPrakash – Dated:- 30-12-2017 Last Replied Date:- 30-12-2017 – Dear All,I have booked an independent house on 23rd June 2017, booking was with a society and builder .I have paid 10 lac rupees as booking amount with Builder and Society on 23rd June 2017Booking with Builder to construct independent house with 1050 sft build up area.By the time of booking the house was completed 85%, and association is planned to register only plot on my name and the builder is going to construct the house.Construction charge is ₹ 13,50,000/-Still plot is not registered on my name.Now association and Builder is asking to Pay GST for complete constructed amount.Do I need to pay GST complete constructed area O

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s FAQ. – Reply By Alle SaiPrakash – The Reply = Thank you Sir,Service tax is considered for 10 Lakhs which I paid as advance.being I am new the rules for GST, I have one clarification.Builder is completed 85% of construction at the time of booking ( before 1st July), he could have paid service tax for the material that he purchased and labor charges , I think he should not charged for complete constructed amount ?Can you please clarify on this point ?thanks,Sai. – Reply By KASTURI SETHI – The Reply = Completion of 85 % is not relevant here. Date of advance received by the builder is relevant here. It is continuous supply. Moreover, since the cheque was encashed after 1.7.17 you will have to pay full -GST and not ST. Actually amount was paid

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Goods and Services Tax – GST – Dated:- 30-12-2017 – The last date for filing of return in FORM GSTR-1 for all taxpayers for the relevant periods, as shown in the Table below, has been extended to 10th January, 2018. Table Sl. No. Class of Taxpayer Return Previous last date Revised last date 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 GSTR-1 for July – September, 2017 31st December

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GST – States – CT/GST-10/2017/080 (24/2017-GST) – Dated:- 30-12-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN NOTIFICATION No. 24/2017-GST The 30th December, 2017 No. CT/GST-10/2017/080.- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 of the Assam Goods and Services Tax Act, 2017 (Assam Act XXVII of 2017) (herein after in this notification referred to as the Act) and in supersession of notification No. 18/2017-GST dated the 15th November, 2017, published in the Assam Gazette, Extraordinary, vide number 662 dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner

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GST – States – 44/2017 – Dated:- 30-12-2017 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 44/2017 CCT s Ref No. A(1)/116/2017 Dt. 30-12-2017 Sub:- Extension of time limit for filing FORM GSTR-1 – Regarding In exercise of the powers conferred by the second proviso to sub-section (1) of Section 37 read with section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. 32/2017 – issued by Commissioner of State Tax dated the 17th November, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limi

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GST – States – 38451-FIN-CT1-TAX-0034/2017- S.R.O. No. 779/2017 – Dated:- 30-12-2017 – FINANCE DEPARTMENT NOTIFICATION The 30th December, 2017 S.R.O. No.779/2017- In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on recommendations of the Goods and services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Odisha Goods and Services Tax (Twelfth Amendment) Rules, 2017. (2) Rules 4 and 6 shall be deemed to have come into force on the 23rd October, 2017. (3) Rules 1, 2, 3, 5, 7, 8, 9,10 and 11 shall come into force on the date of publication of these rules in the Odisha Gazette. 2. In the Odisha Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) The Unique Identity Number g

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, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula – Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net 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 lette

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the benefit of Finance Department notification No.30285-FIN-CT1-TAX-0043/2017/FIN., dated the 18th October, 2017, bearing S.R.O.No. 502/2017 dated the 18th October,2017 refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of Finance Department notification No30640-FIN-CT1-TAX-0043/2017/FIN., dated the 23rd October, 2017, bearing S.R.O.No 510 dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated the 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, – (i) for sub-rule (1), the following sub-rule

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e benefit of Finance Department notification No. 30285 FIN-CT1-TAX-0043/2017, dated the 18th October, 2017, bearing S.R.O. No. 502/2017or Finance Department notification No. 30640-FINCT1-TAX-0043/2017, dated the 23rd October, 2017, bearing S.R.O. No. 510/2017 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 th

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e field values in the form 7 Declaration 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. I, _ …………………………. 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 Name of Authorised Signatory: Place: Date: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business of representative in India, if any: (a) For own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy

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Scanned copy of the first page of Bank passbook / one page of Bank Statement Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and 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 <<name of the authorised signatory>> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Central Goods and Service Tax Act, 2017. All h

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spect of which the centralized UIN is sought shall be substituted; and (ii) in the Instructions, for the words, Every person required to obtain a unique identity number shall submit the application electronically the words, Every person 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 th

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lt;DD/MM/YY> 6. Amount of Refund Claim : <INR><In Words> State Central Tax State /UT Tax Integrated Tax Cess Total 7. Details of Bank Account: a. Bank Account Number b. Bank Account Type c. Name of the Bank d. Name of the Account Holder/Operator e. Address of Bank Branch 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 there from. 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

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GST – States – 38447-FIN-CT1-TAX-0043/2017-S.R.O. No. 778/2017 – Dated:- 30-12-2017 – FINANCE DEPARTMENT NOTIFICATION The 30th December, 2017 S.R.O. No.778/2017- In exercise of the powers conferred by Section 148 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), and in supersession of Finance Department notification No. 33217-FIN-CT1-TAX-0043/2017/FIN., dated the 15th November,2017, published in the Extraordinary issue No.1920 of the Odisha Gazette dated the 15th November,2017, bearing S. R.O. No 557, except as respects things done or omitted to be done before such supersession, the State Government, on the recommendations of the Goods and Services Tax Council, do hereby notify the registered persons having aggregate t

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GST – States – 38439-FIN-CT1-TAX-0043/2017- S.R.O. No. 776/2017 – Dated:- 30-12-2017 – FINANCE DEPARTMENT NOTIFICATION The 30th December, 2017 S.R.O. No.776/2017- In exercise of the powers conferred by Section 128 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act of 2017) (hereinafter in this notification referred to as the said Act), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby waive the amount of late fee payable under Section 47 of th

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GST – States – 75/2017-State Tax – Dated:- 30-12-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 30th December 2017 NOTIFICATION Notification No. 75/2017-State Tax THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST-1018/C.R.05/Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Maharashtra Goods and Services Tax (Fourteenth Amendment) Rules, 2017. (2) Unless otherwise specified, they shall come into force with effect from 29th December 2017. 2. In the Maharashtra Goods and Services Tax Rules, 2017,- (i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely :- (1A) The Unique Identity Number granted Central Goods and Services Tax Act, 201

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ed as per the following formula – Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) X Net 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 aggregat

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espect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 40/2017- State Tax (Rate) dated 23rd 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. ; (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 Facilitat

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rm 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 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 Nation

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on-assesse online recipient located in taxable territory and deposit the same with Government of India. Place: Date: Signature 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 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 Consen

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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 Gujarat 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 I

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plies by persons having Unique Identification Number (UIN) Year Tax Period 1. UIN 2. Name of the having UIN person 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:- a. GSTIN :- Goods and Services Tax Identification Number b. UIN :- Unique Identity Number 2. Refund applications has to be filed in the same State in which the Unique Identity Number has been allotted. 3. For refund purposes only those invoices may be entered on whi

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Goods and Services Tax – Restriction of refund – Recipient of goods under Deemed export scheme or under payment of tax @0.1% IGST (or @0.05 % CGST + @0.05 SGST) for use in export shall not be allowed

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Goods and Services Tax – Refund of tax to certain persons – Rule 95 as amended – TMI Updates – Highlights

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Goods and Services Tax – Refund of input tax credit – zero-rated supply of goods or services or both – Even the cases, where person supplying on Deemed export basis has paid the tax @0.1% IGST (or @0.

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Goods and Services Tax – Refund of input tax credit – zero-rated supply of goods or services or both – Even the recipient of Deemed Export Goods shall be eligible for refund – Rule 89 amended – See Sub-Rule 4A – TMI Updates – Highlights

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Goods and Services Tax – Refund of input tax credit in case of zero-rated supply of goods or services or both – Rule 89 amended – See Sub-Rule 4 – TMI Updates – Highlights

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Goods and Services Tax – Amendment of registration shall not be be effective from a date earlier than the date of submission of the application in FORM GST REG-14, except with specific permission – Ru

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Goods and Services Tax – Unique Identity Number assigned to to certain special entities shall be applicable to the territory of India – Rule 17 as amended – See Sub-Rule 1A – TMI Updates – Highlights

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Goods and Services Tax – Filing of Returns under GST- regarding – TMI Updates – Highlights

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Goods and Services Tax – The Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017 – TMI Updates – Highlights

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Goods and Services Tax – Notifies the date (1st day of February, 2018) from which E-Way Bill Rules shall come into force – TMI Updates – Highlights

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Goods and Services Tax – Partially waiver of the late fee payable for failure to furnish the return in FORM GSTR-4 – TMI Updates – Highlights

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Goods and Services Tax – Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than ₹ 1.5 crores – TMI Updates – Highlights

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Goods and Services Tax – Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto ₹ 1.5 crore – TMI Updates – Highlights

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Goods and Services Tax – Scheme of budgetary support for cash component of CGST and IGST for eligible industrial units for residual period in States of North Eastern region and Himalayan states – TMI Updates – Highlights

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Goods and Services Tax – GST – Dated:- 29-12-2017 – Q. Can a manufacturer who was not registered in excise take credit of goods on which he doesn't have duty paying documents i.e. Can he take deemed transitional credit? Ans. No, as per Section 140 of CGST Act. Q. We have accidently filed GST amount in wrong head. Filed under Cess. Can this be changed? Ans. A Circular detailing the procedure for manual filing of the application form for refund will be issued shortly. Or else, the amount paid

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Goods and Services Tax – GST – Dated:- 29-12-2017 – Pursuant to decision of the Cabinet Committee on Economic Affairs for grant of budgetary support equal to Central share of the cash component of CGST and IGST paid by the affected eligible industrial units for the residual period in the States of North Eastern region and Himalayan States, a scheme of budgetary support has been notified by the Department of Industrial policy and Promotion (DIPP) vide notification dated 05.10.2017 and can be acc

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