Goods and Services Tax

GST – States – SRO. 533 – Dated:- 29-12-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 29 December, 2017 SRO. 533 – In exercise of the powers conferred by section 99 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No V or 2017), read with Rule 103 of Jammu and Kashmir Goods and Services Tax Rules, 2017, the Government hereby constitute the Jammu and Kashmir Goods and

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GST – States – SRO. 534 – Dated:- 29-12-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 29 December, 2017 SRO. 534 – In exercise of the powers conferred by section 96 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No V or 2017), read with Rule 103 of Jammu and Kashmir Goods and Services Tax Rules, 2017, the Government hereby constitute the Jammu and Kashmir Goods and Services Tax Advance Ruling Authority with the followi

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2018 (2) TMI 1040 – CESTAT MUMBAI – TMI – Refund claim – time limitation – N/N. 14/2016-CE (NT) dated 01/03/2016 – Rule 5 read with N/N. 27/2012-CE (NT) dated 18/06/2012 – Held that: – the period of one year, in case of export of service, shall be reckoned from the date of receipt of foreign exchange and not from any other date – In the admitted fact of this case, the refund claims were filed within one year from the date of receipt of foreign exchange. Therefore, irrespective of whether the amendment provision was brought from 01/03/2016, the refund claim filed by the respondent is well within the period specified under Section 11B – the refund is not time barred.
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The issue is covered by the judgement of this Tribunal in the case of Bechtel India Pvt. Ltd. [2013 (7) TMI 490 – CESTAT NEW DELHI], where it was held that In case of export of Services, export is complete only when foreign exchange is received in India. Relevant date of export of services is date of receipt of forei

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ervice exported. 2. Shri M.P. Damle, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterating the grounds of appeal submits that the notification No.14/2016-CE (NT) was effective from 01/03/2016 whereas the period of refund involved in the present case is January 2014 to March 2014 and therefore, Ld. Commissioner erred in applying the amendment of 01/03/2016 for the period of this refund. Therefore, the impugned order is based on incorrect legal provision. 3. Shri Mahesh Parbhakar, Sr. Manager of the respondent company submits that even as per the unamended provision, the refund under Rule 5 was required to be filed within one year as specified in Section 11B of CEA, 1944. As per Section 11B of the CEA, 1944, the limit of one year is from the date of export. In case of export of service the date of export is the receipt of remittance of convertible foreign currency, against export of service. The respondents have admittedly filed refund within one year from the re

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means payment for such services provided is received by the service provider in convertible foreign exchange. As per these provisions irrespective of provision of service and raising invoices therefore the export is completed only when convertible foreign exchange is received by the service provider against the service exported. Accordingly, the period of one year, in case of export of service, shall be reckoned from the date of receipt of foreign exchange and not from any other date. In the admitted fact of this case, the refund claims were filed within one year from the date of receipt of foreign exchange. Therefore, irrespective of whether the amendment provision was brought from 01/03/2016, the refund claim filed by the respondent is well within the period specified under Section 11B. Therefore, the refund is not time barred. The issue is covered by the judgement of this Tribunal in the case of Bechtel India Pvt. Ltd., – 2014 (34) STR 437 (Tri-Del) wherein the Tribunal has passed

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t subject to such safeguards, conditions and limitations, as may be specified, by the Central Government, by notification. [Explanation. – For the purposes of this rule, the words output service which is exported means the output taxable services exported in accordance with the Export of Services Rules, 2005.] Condition, safeguards and limitation have been prescribed under Notification 5/2006, dated 14-3-2006 Relevant extract of which are reproduced below :- In exercise of the powers conferred by rule 5 of the Cenvat Credit Rules, 2004 (hereinafter referred to as the said rules ) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 11/2002-Central Excise (N.T.), dated 1st March, 2002, published in the Gazette of India Extraordinary, vide number G.S.R. 150 (E), dated 1st March, 2002, the Central Government hereby directs that refund of Cenvat Credit shall be allowed in respect of : (a) Input of input service used in t

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, Cenvat Credit Rules, 2004 or the Service Tax Rules, 1994, in original, are filed with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, before the expiry of the period specified in section 11B of the Central Excise Act, 1944. As per condition 1, output service is to be exported as per Export of Services Rules, 2005. Rule 3 of the Export of Services Rules, 2005 is reproduced below :- Rule 3. Export of taxable service. – The export of taxable service means,- (1) ………………….. (2) ………………………… (3) in relation to taxable services, other than, (i) the taxable services specified in sub-clauses (a), (f), (h), (i), (j), (l), (m), (n), (o), (p), (q), (s), (t), (u), (v), (w), (x), (y),\ (z), (zb), (zc), (zi), (zj), (zn), (zo), (zq), (zr), (zt), (zu), (zv), (zw), (zza), (zzc), (zzd), (zzf), (zzg), (zzh), (zzi), (zzj), (zzl)

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ertible foreign exchange; (iii) Such taxable services which are provided and used, other than in or in relation to commerce or industry, if the recipient of the taxable service is located outside India at the time when such services are received. Similarly relevant date as defined under Section 11B of Central Excise Act, is as under : Section 11B Explanation.- (B) relevant date means,- (a) in the case of goods exported out of India where a refund of excise duty paid is available in respect of the goods themselves or, as the case may be, the excisable materials used in the manufacture of such goods, (i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India, or (ii) if the goods are exported by land, the date on which such goods pass the frontier, or (iii) if the goods are exported by post, the date of dispatch of goods by the Post Office concerned to a place outside India. (b) ……………………. (c) &helli

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er condition 1 of the Appendix to Notification 5/2006), once service is exported refund claim can be filed subject to limitation as prescribed under Section 11B of the Act. In the instant case export of service is complete only when foreign exchange is received in India as per Export of Service Rules, 2005 (i). In the Section 11B, relevant date for refund of export of goods is date of export. Section 11B is made applicable for claiming refund under Rule 5 of the Cenvat Credit Rules as per condition 6 of Notification 5/2006. In case of export of Services, export is complete only when foreign exchange is received in India. Therefore relevant date of export of services is date of receipt of foreign exchange. In the present case all the four claims have been filed within 1 year from the date of receipt of foreign exchange and are therefore filed in time and cannot be held as time barred. 8. Appeal is allowed in above terms. 5. From the above decision, the issue in hand is already covered,

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GST – States – CT/LEG/GST-NT/12/17/1922-032/2017 – Dated:- 29-12-2017 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 29th December, 2017 NOTIFICATION-32/2017 NO.CT/LEG/GST-NT/12/17/1922.- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Nagaland Goods and Services Tax Act, 2017(4 of 2017) (here in after in this notification referred to as the Act) and in supersession of notification No. 23/2017 dated the 15th November, 2017, issued by the Office of the Commissioner of State Taxes, Nagaland; Dimapur dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession, the Com

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GST – States – FIN/REV-3/GST/1/08(Pt-1)/020 – Dated:- 29-12-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) NOTIFICATION Dated: 29th December, 2017 NO.FIN/REV-3/GST/1/08(Pt-1)/20.- In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of

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GST – States – FIN/REV-3/GST/1/08(Pt-1)/018 – Dated:- 29-12-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) Dated: 29th December, 2017 NOTIFICATION NO.FIN/REV-3/GST/1/08(Pt-1)/18.- In exercise of the powers conferred by section 148 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), and in supersession of notification F.NO.FIN/REV-3/GST/1/08(Pt-1)/104, dated the 28th November, 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 upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who may follow

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The Nagaland Goods and Services Tax (Fourteenth Amendment) Rules, 2017. – GST – States – FIN/REV-3/GST/1/08 (Pt-1)/015 – Dated:- 29-12-2017 Notification – Circular

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The Meghalaya Goods and Services Tax (Fourteenth Amendment) Rules, 2017. – GST – States – ERTS(T) 79/2017/483 – Dated:- 29-12-2017 Notification – Circular

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The Meghalaya Goods and Services Tax (Thirteenth Amendment) Rules, 2017. – GST – States – ERTS(T) 79/2017/481 – Dated:- 29-12-2017 Notification – Circular

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GST – States – ERTS(T) 79/2017/480 – Dated:- 29-12-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong the, 29th Dec,2017 No. ERTS(T) 79/2017/480.- In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Meghalaya Goods and Services Tax (Twelfth Amendment) Rules, 2017. (2) They shall be deemed to have come into force on the date of their publication in the Official Gazette. 2. In the Meghalaya Goods and Services Tax Rules, 2017, – (i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:- Explanation – For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services spec

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ertificate in such Forms as appended to these rules. ; (iv) after rule 107, the following rule shall be inserted, namely:- 107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules. ; (v) after rule 109, the following rule shall be inserted, namely:- 109A. Appointment of Appellate Authority- (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to – (a) the Commissioner (Appeals) whe

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– "Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Chairman at any time. ; (b) in sub-rule (5), for the second proviso, the following proviso shall be substituted, namely: – "Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time. ; (vii) after the FORM GST RFD-01 , the following forms shall be inserted, namely:- FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN/Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From <Year><Month> To <Year><Month> 6. Amount of Refund Claimed(Rs.) Act Tax Interest Penalty Fees Others Total Central tax State/UT tax Integrated

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ITC availed on goods or services used for making nil rated or fully exempt supplies. Signature Name – Designation / Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name – Designation / Status SELF- DECLARATION [rule 89(2)(l)] I/We ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period fromto, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 8. V

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ide;3) 1 2 3 4 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 FORM-GST-RFD-01 B [See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A] Refund Order details 1. ARN 2. GSTIN/Temporary ID 3. Legal Name 4. Filing Date 5. Reason of Refund 6. Financial Year 7. Month 8. Order No.: 9. Order issuance Date: 10. Payment Advice No.: 11. Payment Advice Date: 12. Refund Issued To: Drop down: Taxpayer / Consumer Welfare Fund 13. Issued by: 14. Remarks: 15. Type of Order Drop Down: RFD- 04/ 06/ 07 (Part A) 16. Details of Refund Amount (As per the manually issued Order): Sd/- P.W. Ingty Additional Chief Secretary to the Government of Meghalaya Excise, Registration, Taxation & Stamps Department. Memo No. ERTS(T) 79/2017/480-A Dat

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GST – States – ERTS(T) 79/2017/479 – Dated:- 29-12-2017 – Government of Meghalaya EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong the, 29th Dec,2017 No. ERTS(T) 79/2017/479.- In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Meghalaya Goods and Services Tax (Eleventh Amendment) Rules, 2017. (2) They shall be deemed to have come into force on the date of their publication in the Official Gazette. 2. In the Meghalaya Goods and Services Tax Rules, 2017, – (i) in rule 2

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a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period. ; (iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:- Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers c

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GST – States – ERTS(T) 79/2017/478 – Dated:- 29-12-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong the, 29th Dec,2017 No. ERTS(T) 79/2017/478.- In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Meghalaya Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall be deemed to have come into force on the date of their publication in the Official Gazette. 2. In the Meghalaya Goods and Services Tax Rules, 2017, – (i) in rule 89,

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tement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 -11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 ; (b) for Statement-4 , the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/Bill of export/Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note,

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GST – States – ERTS(T) 79/2017/477 – Dated:- 29-12-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong the, 29th Dec,2017 No. ERTS(T) 79/2017/477.- In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Meghalaya Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Meghalaya Goods and Services Tax Rules, 2017, – (i) in rule 3, for sub-rule (3A),

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n which such person commences to pay tax under section 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. ; (ii) after rule 46, the following rule shall be inserted, namely:- 46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single invoice-cum-bill of supply may be issued for all such supplies. ; (iii) in rule 54, in sub-rule (2), (a) for the words tax invoice the words consolidated tax invoice shall be substituted; (b) after the words by whatever name called ,

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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 Cess No. Date Value No. Date Rate Taxable value Amt. 1 2 3 4 5 6 7 8 9 10 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports ; (vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:- 4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax Cess No. Date Value Rate Taxable value Tax amount 1 2 3 4 5 6 7 8 ; (viii) in FORM GSTR-4, after instruction no. 9, the following shall be inserted, namely:- 10. For the tax periods July, 2017 to September, 2017 and

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GST – States – ERTS(T) 79/2017/476 – Dated:- 29-12-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong the, 29th Dec,2017 No. ERTS(T) 79/2017/476.- In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely:- 1 These rules may be called the Meghalaya Goods and Services Tax (Eighth Amendment) Rules, 2017. 2. In the Meghalaya Goods and Services Tax Rules, 2017, – (i) in rule 24, in sub-rule (4), for the figures, letters and word, 30th September , the figures, letters and word 31st Octo

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GST – States – ERTS(T) 79/2017/475 – Dated:- 29-12-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong the 29th Dec, 2017 No. ERTS(T) 79/2017/475.- In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Meghalaya Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Meghalaya Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3 – (i) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted reg

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ion electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf. ; 4. In the principal rules, in rule 122, in clause (b), after the words Commissioners of State tax or central tax , the words for at least one year shall be inserted; 5. In the principal rules, in rule 124, – (i) for sub-rule (3), the following sub-rule shall be substituted, namely:- "(3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of India: Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn salary reduced b

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38, in sub-rule (1), the following provisos shall be inserted, namely:- Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment: Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation – For the purposes of this rule, the expression handicraft goods has the meaning as assigned to it in the Government of Meghalaya, Notification No. ERTS(T)65/2017/Pt/27, dated 1.11.2017 ; 8. In the principal rules, with effect from the 1st day of July, 2017, in FORM GST TRAN-1 , (i) in Serial No. 5(a), in the heading, after the words, figures and brackets Section 140(1) , the words, figures,

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GST – States – ERTS(T) 79/2017/474 – Dated:- 29-12-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong the 29th Dec, 2017 No. ERTS(T) 79/2017/474.- In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Meghalaya Goods and Services Tax (Sixth Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force on such date as the Government of Meghalaya may, by notification in the Official Gazette, appoint. 2. In the Meghalaya Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the principal rules), – (i) for rule 138, the following shall be substituted, namely:- 138. Information to be furnished prior to commencement of movement of

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ion relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01: Provided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees: Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule: Provided also that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the

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rtal in FORM GST EWB-01: Provided that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM

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cancelled if it has been verified in transit in accordance with the provisions of rule 138B. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) of the said Table: Table Sr. No. Distance Validity period (1) (2) (3) 1. Upto 100 km One day 2. For every 100 km or part thereof thereafter One additional day Provided that the Commissioner may, by notification, extend the validity period of e- way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01. Explanation.-For the purposes of this rule, the relevant date shall mean the date

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nnexure; (b) where the goods are being transported by a non-motorised conveyance; (c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and (d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State. Explanation. – The facility of generation and cancellation of e-way bill may also be made available through SMS. ANNEXURE [(See rule 138 (14)] S.No. Chapter or Heading or Sub-heading or Tariff item Description of Goods (1) (2) (3) 1. 0101 Live asses, mules and hinnies 2. 0102 Live bovine animals 3. 0103 Live swine 4. 0104 Live sheep and goats 5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. 6. 0106 Other live animal such as Mammals, Birds, Insects 7. 0201 Meat of bovine

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en and put up in unit container] 16. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers] 17. 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers 18. 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%] 19. 0301 Live fish. 20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 21. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled. 22. 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled. 23. 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh

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trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 35. 0701 Potatoes, fresh or chilled. 36. 0702 Tomatoes, fresh or chilled. 37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 39. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 41. 0707 Cucumbers and gherkins, fresh or chilled. 42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled. 43. 0709 Other vegetables, fresh or chilled. 44. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 45. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split. 46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high s

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g nectarines), plums and sloes, fresh. 57. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. 58. 0814 Peel of citrus fruit or melons (including watermelons), fresh. 59. 9 All goods of seed quality 60. 0901 Coffee beans, not roasted 61. 0902 Unprocessed green leaves of tea 62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] 63. 0910 11 10 Fresh ginger, other than in processed form 64. 0910 30 10 Fresh turmeric, other than in processed form 65. 1001 Wheat and meslin [other than those put up in unit container and bearing a registered brand name] 66. 1002 Rye [other than those put up in unit container and bearing a registered brand name] 67. 1003 Barley [other than those p

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a registered brand name] 76. 1104 Cereal grains hulled 77. 1105 Flour, of potatoes [other than those put up in unit container and bearing a registered brand name] 78. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] 79. 12 All goods of seed quality 80. 1201 Soya beans, whether or not broken, of seed quality. 81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. 82. 1204 Linseed, whether or not broken, of seed quality. 83. 1205 Rape or colza seeds, whether or not broken, of seed quality. 84. 1206 Sunflower seeds, whether or not broken, of seed quality. 85. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds

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904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki 96. 1905 Pappad 97. 1905 Bread (branded or otherwise), except pizza bread 98. 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] 99. 2201 Non-alcoholic Toddy, Neera including date and palm neera 100. 2202 90 90 Tender coconut water other than put up in unit container and bearing a registered brand name 101. 2302, 2304, 2305, 2306, 2308, 2309 Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement andhusk of pulses, concentrates andadditives, wheat bran and de-oiled cake 102. 2501 Salt, all types 103. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 104. 3002 Human Blood and its compone

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e, drawing or colouring books 120. 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed 121. 5001 Silkworm laying, cocoon 122. 5002 Raw silk 123. 5003 Silk waste 124. 5101 Wool, not carded or combed 125. 5102 Fine or coarse animal hair, not carded or combed 126. 5103 Waste of wool or of fine or coarse animal hair 127. 52 Gandhi Topi 128. 52 Khadi yarn 129. 5303 Jute fibres, raw or processed but not spun 130. 5305 Coconut, coir fibre 131. 63 Indian National Flag 132. 6703 Human hair, dressed, thinned, bleached or otherwise worked 133. 6912 00 40 Earthen pot and clay lamps 134. 7018 Glass bangles (except those made from precious metals) 135. 8201 Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber w

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sold under PDS 149. Postal baggage transported by Department of Posts 150. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 151. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 152. Currency 153. Used personal and household effects 154. Coral, unworked (0508) and worked coral (9601); (ii) in the principal rules, after rule 138, the following shall be inserted, namely:- 138A. Documents and devices to be carried by a person-in-charge of a conveyance.- (1) The person in charge of a conveyance shall carry- (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner. (2) A registered person may obtain an Invoice Reference Number from the common portal by up

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l- (a) tax invoice or bill of supply or bill of entry; or (b) a delivery challan, where the goods are transported for reasons other than by way of supply. 138B. Verification of documents and conveyances.- (1) The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra- State movement of goods. (2) The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e- way bill has been mapped with the said device. (3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf: Provided that on receipt of specific information on evasion o

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period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal. FORM GST EWB-01 (See rule 138) E-Way Bill PART-A A.1 GSTIN of Recipient A.2 Place of Delivery A.3 Invoice or Challan Number A.4 Invoice or Challan Date A.5 Value of Goods A.6 HSN Code A.7 Reason for Transportation A.8 Transport Document Number PART-B B. Vehicle Number Notes: 1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. 2. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number. 3. Place of Delivery shall indicate the PIN Code of place of delivery. 4. Reason for Transportation shall be chosen from one of the following: Code Description 1 Supply 2 Export or Impo

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ntion Name of Officer in- charge (if known) Date Time FORM ST INV – 1 (See rule 138A) Generation of Invoice Reference Number IRN: Date: Details of Supplier GSTIN Legal Name Trade name, if any Address Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) Details of Consignee (Shipped to) GSTIN or UIN, if available Name Address State (name and code) Type of supply – B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Sr.No. Description of Goods HSN Qty. Unit Price (per unit) Total value Discount, if any Taxable value Central tax State or UT tax Integrated tax Cess Rate Amt. Rate Amt. Rate Amt. Rate Amt. Freight Insurance Packing and Forwarding Charges etc. Total Total Invoice Value (In figure) Total Invoice Value (In Words) Signature Name of the Signatory Designation or Status ; (iii) in the principal rules to FORMS, – I. with effect from the 1st July of 2017, for

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Leased Rented Consent Shared Others (specify) 6. Details of additional place of business – Add for additional place(s) of business, if any(Fill up the same information as in item 5 [(a), (b), and (c)] 7. Consent I on behalf of the holder of Aadhaar number <pre-filled based on Aadhaar number provided in the form> give consent to Goods and Services Tax Network to obtain my details from UIDAI for the purpose of authentication. Goods and Services Tax Network has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 8. List of documents uploaded (Identity and address proof) 9. 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 For Office Use: Enrolmen

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use (ii) of first proviso to section 54(3)] (f) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) (g) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (h) Recipient of deemed export (i) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment) (j) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa (change of POS) (k) Excess payment of tax, if any (l) Any other (specify) 8. Details of Bank account Name of bank Address of branch IFSC Type of account Account No. 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes No DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax pa

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ture Name – Designation / Status SELF- DECLARATION [rule 89(2)(l)] I (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period fromto, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 10. Verification I/We <Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier. Place Date Signature of Authorised Signatory (Name) Designation/ Status Annex

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tement- 3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/Bill of export/Endorsed invoice by SEZ Integrated Tax Integrated tax involved in debit note, if any Integrated tax involved in credit note, if any Net Integrated tax (8+ 9 – 10) No. Date Value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 Statement-5 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax) (Amount in Rs.) Sr. No. Invoice details Goods/Services (G/S) Shipping bill/ Bill of export/ Endorsed invoice no. No. Date Value No. Date 1 2 3 4 5 6 7

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Type: Excess payment of tax, if any in case of last return filed. (Amount in Rs.) Tax period ARN of return Date of filing return Tax Payable Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 Annexure-2 Certificate [rule 89(2)(m)] This is to certify that in respect of the refund amounting to Rs.<<>> – (in words) claimed by M/s (Applicant s Name) GSTIN/ Temporary ID- for the tax period < >, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/Cost Accountant: Name: Membership Number: Place: Date: Note – This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act. Instructions – 1. Terms used: (a) B to C

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be filed in cases wherever required. 8. Net input tax credit means input tax credit availed on inputs during the relevant period for the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A and 5A. 9. Adjusted total turnover means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period. 10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2. 11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods. 12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value. 13. Details of export made without payment of tax shall be reported in Statement-3. 14. Availability of refu

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GST – States – ERTS(T) 79/2017/473 – Dated:- 29-12-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong the, 29th Dec,2017 No. ERTS(T) 79/2017/473.- In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Meghalaya Goods and Services Tax (Fifth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Meghalaya Goods and Services Tax Rules, 2017, (i) in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be substituted; (ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, said form , the words or after receiving a recommendation from the

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be substituted; (v) in rule 87,- (a) in sub-rule (2), the following shall be inserted, namely:- Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days. Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non- taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board s payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board. ; (b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:- Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the d

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of the Entity (ii) Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (iii) Name of the Authorised Signatory (iv) PAN of Authorised Signatory (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (v) Email Address of the Authorised Signatory (vi) Mobile Number of the Authorised Signatory (+91) PART B 1. Type of Entity (Choose one) UN Body Embassy Other Person 2. Country 2A. Ministry of External Affairs, Government of India Recommendation (if applicable) Letter No. Date 3. Notification details Notification No. Date 4. Address of the entity in State Building No./Flat No. Floor No. Name of the Premises/Building Road/Street City/Town/Village District Block/Taluka Latitude Longitude State PIN Code Contact Information Email Address Telephone number Fax Number Mobile Number 7. Details of Authorized Signatory, if applicable Particulars First Name Middle Name Last

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ected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the UN Body / Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body/ Embassy etc. 11. 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) Date: Name of Authorized Person: Or (Signature) Place: Date: Name of Proper Officer: Designation: Jurisdiction: Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the Government. Every person required to obtain a unique identity number shall submit the application electronically. Application shall be filed through Common Portal or registration can be granted suo- moto by proper officer. The application filed on t

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GST – States – ERTS(T) 79/2017/472 – Dated:- 29-12-2017 – EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification No. ERTS(T) 79/2017/472 Dated Shillong the, 29th Dec,2017 No. ERTS(T) 79/2017/472.- In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Meghalaya Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette. 2. In the Meghalaya Goods and Services Tax Rules, 2017, (i) in rule 24, with effect from 22nd July, 2017, in sub-rule (4), for the words within a period of thirty days from the appointed day , the words and figures on or before 30th September, 2017 shall be substituted; (ii) for rule 34, the following shall be substit

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tered person shall estimate the amount under sub-rule (1) based on the prevailing market price of the goods on the effective date of the occurrence of any of the events specified in sub-section (4) of section 18 or, as the case may be, sub-section (5) of section 29. ; (iv) in rule 46, for the third proviso, the following proviso shall be substituted, namely:- Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination: ; (v) in rule 61, with eff

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return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person. ; (vi) in rule 83, with effect from 1st July, 2017, in sub-rule (3), in the second proviso, for the word sub-section , the word sub-rule shall be substituted; (vii) in rule 89, with effect from 1st July, 2017. in sub-rule (4), in clause (E), for the word sub-section , the word clause shall be substituted; (viii) in FORM GST TRAN-1. with effect from 1st July, 2017. in Sl. No. 7, in Table (a), for the heading of column (2). the heading HSN as applicable shall be substituted: (ix) in FORM GST TRAN-2, with effect from July, 2017, in Sl. No. 4 and 5, in the Table, for the heading of column (1), the hea

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GST – States – ERTS(T) 79/2017/471 – Dated:- 29-12-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification No. ERTS(T) 79/2017/471 Dated Shillong 29th Dec, 2017 No. ERTS(T) 79/2017/471.- In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Meghalaya Goods and Services Tax (Third Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 1st day of July, 2017. 2. In the Meghalaya Goods and Services Tax Rules, 2017, (i) in rule 44, (a) in sub-rule (2), for the words integrated tax and central tax , the words central tax, State tax, Union territory tax and integrated tax shall be substituted; (b) in sub-rule (2), after the words integrated tax , for the brackets and figure (

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months from the date of issue of the invoice for export, if the goods are not exported out of India; or (b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange. (2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system. (3) Where the goods are not exported within the time specified in sub-rule (1) and the registered person fails to pay the amount mentioned in the said sub-rule, the export as allowed under bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shall be recovered from the reg

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Search and Seizure 139. Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation. (2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02. (3) The proper officer or an authorised officer may entrust upon the the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said person sha

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bank guarantee equivalent to the amount of applicable tax, interest and penalty payable. Explanation.- For the purposes of the rules under the provisions of this Chapter, the applicable tax shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017). (2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods. 141. Procedure in respect of seized goods.- (1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or the amount of tax, interest and penalty that is or may become payable by the taxa

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ere, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04. (3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation referred to in sub-section (

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lter in accordance with the provisions of clause (a) of sub-section (1) of section 79. Explanation.- For the purposes of this rule, specified officer shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority. 144. Recovery by sale of goods under the control of proper officer.- (1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable along with the administrative expenditure incurred on the recovery process. (2) The s

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make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12. (6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods. (7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 145. Recovery from a third person.- (1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as the third person ), a notice in FORM GST DRC-13 directing him to deposit the amount specified in the notice. (2) Where

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straint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due: Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151. (2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the proper officer to that effect. (3) Where the property subject to the attachment or distraint under sub-rule (1) is- (a) an immovable property, the order of attachment or distraint shall be affixed on the said property an

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emaining, if any, to the owner of such instrument or a share. (6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4): Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith. (8) Where any claim is preferred or any objection is raised with regard to the attachment or distraint of any property on the ground that such property is not liable to such attachment or distraint, the proper officer shal

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satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction. (12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in the property shall be deemed to be transferred to such bidder: Provided that where the highest bid is made by more than one person and one of them is a co-owner of the property, he

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property sold. 149. Prohibition against sale on holidays.- No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place. 150. Assistance by police.- The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance. 151. Attachment of debts and shares, etc.- (1) A debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any court shall be attached by a written order in FORM GST DRC-16 prohibiting.- (a) in the case of a debt, the creditor from recovering

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court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable. 153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require. (2) The other partners shall be at liberty at

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Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue. 156. Recovery through court.- Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him. 157. Recovery from surety.- Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter. 158. Payment of tax and other amounts in instalments.- (1) On an application filed electronically by a taxable person, in FORM GST DRC- 20, seeking extension of tim

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) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017; (c) the amount for which instalment facility is sought is less than twenty-five thousand rupees. 159. Provisional attachment of property.- (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. (2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the Commissioner to that effect. (3) Where the property

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der in FORM GST DRC- 23. (6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23. 160. Recovery from company in liquidation.- Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in FORM GST DRC -24. 161. Continuation of certain recovery proceedings.- The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25. Chapter – XIX Offences and Penalties 162. Procedure for compounding of offences.- (1) An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Commissioner for compounding of an offence. (2) On receipt of the application, the Commissioner shall call for a rep

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ll, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him. (7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void. (8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedings and the provisions the Act shall apply as if no such immunity had been granted. ; (vii) for FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05,

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The Meghalaya Goods and Services Tax (Second Amendment) Rules, 2017. – GST – States – ERTS(T) 79/2017/470 – Dated:- 29-12-2017 Notification – Circular

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GST – States – ERTS(T) 79/2017/469 – Dated:- 29-12-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification No. ERTS(T) 79/2017/469 Dated Shillong the 29th Dec, 2017 No. ERTS(T) 79/2017/469:- In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya hereby makes the following rules to amend the Meghalaya Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Meghalaya Goods and Services Tax (Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 22nd day of June, 2017. 2. In the Meghalaya Goods and Services Tax Rules, 2017,- (a) in rule 1, in

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olates the provisions of section 171 of the Act or the rules made thereunder. ; (f) in rule 22, in sub-rule (3), the words, brackets and figure sub-rule (1) of shall be omitted; (g) in rule 24,- (i) in sub-rule (1), the second proviso shall be omitted; (ii) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within the said period, the registration shall be deemed to have been granted and the said certificate of registration, duly sig

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the Government (ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II (iii) Any other supplier eligible for composition levy. ; (j) in Form GST CMP-07, for the brackets, words and figures [See rule 6(6)] . the brackets, words and figures [See rule 6(5)] shall be substituted; (k) in Form GST REG-12, for the words and figures within 30 days , the words and figures within 90 days shall be substituted; (l) in Form GST REG-25,- (i) for the words and letters, Provisional ID , the letters GSTIN shall be substituted; (ii) the words Place and <State> shall be omitted. Sd/- P.W. Ingty Additional Chief Secretary to the Government of Meghalaya Excise, Registration, Taxation & Stamps Department. Dated Shillong,

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The Meghalaya Goods and Services Tax Rules, 2017. – GST – States – ERTS(T) 79/2017/468 – Dated:- 29-12-2017 Notification – Circular

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GST – States – 73/2017-State Tax – Dated:- 29-12-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 29th December 2017. NOTIFICATION Notification No. 73/2017-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST-1018/C. R. 03/ Taxation-1.-In exercise of the powers conferred by section 128 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter referred to as the said Act ), the Government of Maharasht

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GST – States – 72/2017-State Tax – Dated:- 29-12-2017 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai-400010, dated the 29th December 2017. NOTIFICATION Notification No. 72/2017-State Tax. MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.-In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter referred to as the said Act ), and in supersession of Notification No. 58/2017-State Tax, dated the 15th November 2017, published in the Maharashtra Government Gazette, Extra-ordinary, Part-II, No. 109 vide Notification No. JC(HQ)-1/GST/2017/Noti/18/

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GST – States – 71/2017-State Tax – Dated:- 29-12-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 29th December 2017 NOTIFICATION Notification No. 71/2017-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST.1018/C.R.02/Taxation-1.-In exercise of the powers conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), and in supersession of Notification No. 57/2017-State Tax, dated the 15th November 2017, published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B No. 375 vide Notification No. MGST-1017/C.R/Taxation-1, dated the 15th November 2017, except as respects things done or omitted to be done before such supersessi

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