Goods and Services Tax

Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017–reg.
31/05/2018 Dated:- 9-2-2018 CGST – Circulars
GST
Circular No. 31/05/2018 – GST
F. No. 349/75/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
***
New Delhi, 9th February 2018
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax / Commissioners of Central Tax (Audit)/ Principal Director General of Goods and Services Tax Investigation/ Director General of Systems
Madam/Sir,
Subject: Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017-reg.
The Board, vide Circular No. 1/1/2017-GST dated 26th June, 2017, assigned proper officers for provisions relating to registration and composition levy under

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Designation of the Officer
Functions under Section of the Central Goods and Services Tax Act, 2017 or the rules made thereunder
(1)
(2)
(3)
4.
Superintendent of Central Tax
viii(a). Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 74
3. Further, in light of sub-section (2) of section 5 of the CGST Act, whereby an officer of central tax may exercise the powers and discharge the duties conferred or imposed under the CGST Act on any other officer of central tax who is subordinate to him, the following entry is hereby removed from the Table on page number 2 of Circular No. 3/3/2017-GST dated 5th July, 2017:-
Sl. No.
Designation of the Officer
Functions under Section of the Central Goods and Services Tax Act, 2017 or the rules made thereunder
(1)
(2)
(3)
3.
Deputy or Assistant Commissioner of Central Tax
vi. Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 74
4. In other words, all officers up to the rank of Additional/Joint Commission

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ct (read with sections 73 and 74 of the CGST Act), up to the monetary limits as mentioned in columns (3), (4) and (5) respectively of the Table below:-
Table
Sl. No.
Officer of Central Tax
Monetary limit of the amount of central tax (including cess) not paid or short paid or erroneously refunded or input tax credit of central tax wrongly availed or utilized for issuance of show cause notices and passing of orders under sections 73 and 74 of CGST Act
Monetary limit of the amount of integrated tax (including cess) not paid or short paid or erroneously refunded or input tax credit of integrated tax wrongly availed or utilized for issuance of show cause notices and passing of orders under sections 73 and 74 of CGST Act made applicable to matters in relation to integrated tax vide section 20 of the IGST Act
Monetary limit of the amount of central tax and integrated tax (including cess) not paid or short paid or erroneously refunded or input tax credit of central tax and integrated tax

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Tax officer of the executive Commissionerate in whose jurisdiction the noticee is registered when such cases pertain to jurisdiction of one executive Commissionerate of Central Tax only.
2[7.1 In respect of show cause notices issued by officers of DGGI, there may be cases where,
(i) a show cause notice is issued to multiple noticees, either having the same or different PANs; or
(ii) multiple show cause notices are issued on the same issue to multiple noticees having the same PAN,
and the principal place of business of such noticees fall under the jurisdiction of multiple Central Tax Commissionerates. For the purpose of adjudication of such show cause notices, Additional/Joint Commissioners of Central Tax of specified Commissionerates have been empowered with All India jurisdiction through amendment in the Notification No. 02/2027 dated 19th June, 2017 vide Notification No. 02/2022-Central Tax dated 11th March, 2022, as further amended vide Notification No. 27/2024-Central Tax da

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mn 3 of the said table corresponding to the said Central Tax Zone/Commissionerate. Such show cause notice(s) may, accordingly, be made answerable by the officers of DGGI to the concerned Additional/ Joint Commissioners of Central Tax.
TABLE
Sl. No.
Central Tax Zone/ Commissionerates in whose jurisdiction the location of the principal place of business of the noticee having highest amount of demand of tax involved falls
Central Tax Commissionerate whose Additional Commissioner or Joint Commissioner shall adjudicate Show Cause Notices issued by officers of Directorate General of GST Intelligence
(1)
(2)
(3)
1.
Ahmedabad Zone
Ahmedabad South
2.
Vadodara Zone
Surat
3.
Bhopal Zone
Bhopal
4.
Nagpur Zone
Nagpur-II
5.
Chandigarh Zone
Chandigarh
6.
Panchkula Zone
Faridabad
7.
Chennai Zone
Chennai South
8.
Bengaluru Zone
Bengaluru East
9.
Thiruvananthapuram Zone
Thiruvananthapuram
10.
Delhi North and Delhi East Commissionerates of Delhi Zone
Delhi North
11.

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notice(s) is issued subsequently on the same issue to some other noticee(s) having PAN(s) different from the PANs of the noticees included in the earlier show cause notice, the said later show cause notices is to be adjudicated,
(i) by the jurisdictional adjudicating authority of the noticee, if there is only one noticee (GSTIN) involved in the said later show cause notice; or
(ii) by the common adjudicating authority in accordance with the criteria mentioned in para 7.1 above as applicable independently based on the highest amount of tax demand in the said later show cause notice, if there are multiple noticees (GSTINs) involved in the said later show cause notice having principal place of business under the jurisdiction of multiple Central Tax Commissionerates.]
7.2 In respect of a show cause notice issued by the Central Tax officers of Audit Commissionerate, where the principal place of business of noticees fall under the jurisdiction of multiple Central Tax Commissionerates, a

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s).
9. It is requested that suitable trade notices may be issued to publicize the contents of this circular.
10. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.
(Upender Gupta)
Commissioner (GST)
 
 
**************
NOTES:-
1.
Substituted vide Circular No.169/01/2022-GST dated 12-03-2022 before it was read as,
“6. The central tax officers of Audit Commissionerates and Directorate General of Goods and Services Tax Intelligence (hereinafter referred to as “DGGSTI”) shall exercise the powers only to issue show cause notices. A show cause notice issued by them shall be adjudicated by the competent central tax officer of the Executive Commissionerate in whose jurisdiction the noticee is registered. In case there are more than one noticees mentioned in the show cause notice having their principal places of business falling in multiple Commissionerates, the show cause no

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the principal place of business of noticees fall under the jurisdiction of multiple Central Tax Commissionerates or where multiple show cause notices are issued on the same issue to different noticees, including the persons having the same PAN but different GSTINs, having principal place of business falling under jurisdiction of multiple Central Tax Commissionerates. For the purpose of adjudication of such show cause notices, Additional/Joint Commissioners of Central Tax of specified Commissionerates have been empowered with All India jurisdiction vide Notification No. 02/2022-Central Tax dated 11th March, 2022. Such show cause notices may be adjudicated, irrespective of the amount involved in the show cause notice(s), by one of the Additional/Joint Commissioners of Central Tax empowered with All India jurisdiction vide Notification No. 02/2022-Central Tax dated 11th March, 2022. Principal Commissioners/ Commissioners of the Central Tax Commissionerates specified in the said notificati

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Commissionerate whose Additional Commissioner or Joint Commissioner shall adjudicate show cause notices issued by officers of DGGI
(1)
(2)
(3)
1.
Ahmedabad
Ahmedabad South
2.
Vadodara
3.
Bhopal
Bhopal
4.
Nagpur
5.
Chandigarh
Chandigarh
6.
Panchkula
7.
Chennai
Chennai South
8.
Bengaluru
9.
Thiruvananthapuram
10.
Delhi
Delhi North
11.
Jaipur
12.
Guwahati
Guwahati
13.
Hyderabad
Rangareddy
14.
Visakhapatnam (Amaravathi)
15.
Bhubaneshwar
16.
Kolkata
Kolkata North
17.
Ranchi
18.
Lucknow
Lucknow
19.
Meerut
20.
Mumbai
Thane”
21.
Pune
3. 
Substituted vide Circular No. 239/33/2024-GST dated 04-12-2024 before it was read as, 
“7.3 In respect of show cause notices issued by the officers of DGGI prior to issuance of Notification No. 02/2022-Central Tax dated 11th March, 2022, involving cases mentioned in para 7.1 above and where no adjudication order has been issued till date, the same may be made answerable to the Additional/

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Labour contractor
Query (Issue) Started By: – Vidhya Lingam Dated:- 8-2-2018 Last Reply Date:- 9-2-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Respected sir, i have an GST no. Today i here no GST for labour contractor i am as a labour contractor in sugar mill
Reply By KASTURI SETHI:
The Reply:
Your service falls under Manpower Supply. What is your turnover ?
Reply By Ganeshan Kalyani:
The Reply:
Gst is applicable on manpower supply service if the turnover is more than t

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ITC ELEGIBILITY ON FOOD BILLS OF DIFFERENT TYPES.
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 8-2-2018 Last Reply Date:- 9-2-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Experts,
Our company is in Pondicherry. Our staff submitting Food Bills consumed by them during their official visits to local and other states.
1. Local bills with CGST+SGST.
2. Other state bills with IGST
3. Other state bills with CGST+SGST
All the above 3 categories are eligible for ITC. ???? Our staff trip is purely official.
Further, we are providing Food to our Employees for which we are not collecting any amount from our Employees. The caterer is giving local bills with CGST+SGST. Shall we take ITC credit of this.
Reply

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MULTIPLE REGISTRATION OF PROPRIETORY CONCERN
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 8-2-2018 Last Reply Date:- 10-2-2018 Goods and Services Tax – GST
Got 10 Replies
GST
We have proprietory concern which is registered under GST Act and obtained GST Number.
We have started new proprietory concern under same proprietor now we have to register the same.
How we will get register the new firm whether we have to amend the existing registration under amendment of core field on GST server or apply as fresh registration.
Reply By Alkesh Jani:
The Reply:
Sir, please elaborate the nature of business of first concern and nature of second concern.
Reply By SURYAKANT MITHBAVKAR:
The Reply:
First Proprietory concern is

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at GST in India is State-centric. Hence, a person making supplies from different States needs to take separate registration in each State. Further, the person may take more than one registration within a State if the person has multiple business verticals. A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of GST. Hence, a supply between these entities constitutes supply under GST.
Reply By SURYAKANT MITHBAVKAR:
The Reply:
Both concern in same state under one proprietor.
Reply By SURYAKANT MITHBAVKAR:
The Reply:
CAN WE KEEP ONLY ONE REGI

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M/s Inox Air Products Private Limited Versus Commissioner of Central Tax, Visakhapatnam- GST
Central Excise
2018 (2) TMI 1744 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 8-2-2018
Appeal No. E/31202/2017 – Final Order No. A/30405/2018
Central Excise
Mr. M. V. Ravindran., J.
Shri A. Sarveswar Rao, Advocate for the Appellant.
Shri M. Chandra Bose, Additional Joint Commissioner (AR) for the Respondent.
Order  
Per: M. V. Ravindran.
This appeal is directed against Order-in-Appeal No. VIZEXCUS- 001-APP-080-17-18 dated 31.07.2017.
2. Heard both sides and perused the records.
3. The issue involved in this case is regarding reversal of an amount equivalent to 6% of the value of goods cleared under Notif

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M/s. Shreyas Stocks Pvt. Ltd. Versus The Commissioner of GST & Central Excise
Service Tax
2018 (2) TMI 1184 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 8-2-2018
ST/MISC/41607/2017 & ST/355/2010 – Final Order No. 40412/2018
Service Tax
Ms. Sulekha Beevi, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Ms. Radhika Chandrasekar, Advocate for the Appellant
Shri R. Subramaniyam, AC (AR) for the Respondent
ORDER
Per Bench
The facts of the case in brief are that the appellants are registered with Service Tax department for rendering taxable service under the category of “Stock Broking Service.” During the course of audit, it was noticed that in addition to brokerage charges appellants had collected transaction charges from their customers on the value of purchase and sale of the securities from April 2004 to June 2007 amounting to Rs. 81,37,357/-. Hence, a SCN dated 27.11.2007 was issued to the appellants interalia proposing to demand servi

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value of a taxable service, as the case may be, includes,
(a) the aggregate of commission or brokerage charged by a broker on the sale or purchase of securities including the commission or brokerage paid by the stock-broker to any sub-broker;”
Ld. Counsel submits that the transaction charges were not charged by them but were charged by the stock exchange and that they were only collecting the amount from their clients and paying it on their behalf to the stock exchange. She also submits that wherever they had collected the amounts more than the transaction charges, they had discharged service tax liability on such excess amounts, a fact which is not disputed by the department. She further submits that the matter is no longer res integra and has been decided in favour of the appellants in a number of Tribunal decisions. Ld. Counsel relies upon the following Tribunal decisions in support of her arguments:-
a. First Securities Pvt. Ltd. Vs. CST, Bangalore 2007 (7) STR 690 (Tri.-Ban

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ts and remitting the same to the concerned stock exchange cannot be a reason for considering such amounts as received by them for “services rendered by them”. We find that this is the very ratio that has been laid down in the Tribunal decisions relied upon by the Ld. Counsel.
5.2 In the case of First Securities Pvt. Ltd. (supra) the Tribunal has held that handling charges collected from investors and the amounts collected towards transaction charges cannot be equated to brokerage or commission for purchase of securities. The relevant portion of the said decision is reproduced as under:-
“6. In the impugned order, the Commissioner (Appeals) has held that the lower authority is right in including the handling charges and transactions charges as part of the taxable value as additional brokerage for Service Tax purpose. The learned Advocate who appeared for the appellants took us through the impugned order and stated that the Commissioner (Appeals) was not justified in stating that the

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s by the appellants also cannot be equated to brokerage or commission. It is seen that the transaction charges collected have been paid to the National Stock Exchange of India Ltd. In Kohlers Dictionary for Accountants, 6th Edition, the term brokerage is defined as follows :-
“brokerage A commission, paid or accruing to a broker, arising from effecting a deal between seller and buyer, and borne by either party in accordance with custom, regulation or special agreement. It may be fixed, as in stock market transactions, by trade or government bodies, and may take any of various forms, such as a percentage or modification of selling price; a (finders) fee; an underwriting or other discount (4); a concession or other advantage (whether or not transaction -related).”
The handling charges are the expenses incurred for handling shares on delivery. The appellants have clarified that prior to 2001, there used to be physical delivery of scrips and certificates and the appellants were chargin

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to different authorities and claimed that the same is not taxable. But Revenue taxed the same on the ground that such receipt by stock broker was liable to tax. Revenue failed to bring out whether the turnover charges and other charges in dispute in these appeals received by appellant were commission or brokerage. The character of receipts was claimed by appellants as recoveries from investors to make payment thereof to respective authorities in accordance with statutory provisions of Indian Stamp Act and SEBI guidelines and were not received towards consideration in the nature of commission or brokerage of sale or purchase of securities. While burden of proof was on Revenue to establish that such receipts were in the nature of commission or brokerage or had the characteristic of such nature that was failed to be discharged. The character of commission or brokerage is remuneration for the service of stock broking provided by a stock broker to investors. Therefore, aforesaid charges re

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Don't charge GST from affordable housing buyers: Govt to
GST
Dated:- 7-2-2018

New Delhi, Feb 7 (PTI) The government today asked builders not to charge any GST from home buyers as the effective GST rate on almost all affordable housing project is 8 per cent which can be adjusted against the input credit.
It said builders can levy GST on buyers of affordable housing projects only if they reduce the apartment prices after factoring in the credit claimed on inputs.
In its last meeting on January 18, the GST Council had extended the concessional rate of 12 per cent GST for construction of houses under the Credit Linked Subsidy Scheme (CLSS) to promote affordable housing, which has been given infrastructure status in 2017-18 Budge

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not recover any GST payable on the flats from the buyers".
It further said that GST can recovered from buyers only if builders recalibrate the cost of the flat after factoring in the full ITC available in the GST regime and reduces the ex-GST price of flats.
The concessional rate of 12 per cent GST was already applicable on houses constructed under three components of the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban) (i) ln-situ redevelopment of existing slums using land as a resource component; (ii) Affordable Housing in partnership and (iii) Beneficiary led individual house construction/enhancement.
In the meeting last month, the Council extended this tax benefit to CLSS for Economically Weaker Sections (EWS

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RBI Announces Relief for MSMEs: Flexible Repayment and Loan Restructuring for GST-Registered Enterprises to Ease Financial Strain.
Circulars
RBI
Relief for MSME Borrowers registered under Goo

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GST Council recommends relief in GST on Circus, Dance and Theatrical Performances
GST
Dated:- 7-2-2018

GST Council recommends relief in GST on Circus, Dance and Theatrical Performances
Threshold Exemption under GST for admission to such cultural and sports events in the country increased from ₹ 250 to ₹ 500 per person.
In its Meeting held on 18th January, 2018, the GST Council has recommended that for the purpose of GST exemption, the threshold price limit of Admissio

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GST Council recommends granting relief from GST on services provided by the Resident Welfare Associations (RWAs) to their Members
GST
Dated:- 7-2-2018

GST Council recommends granting relief from GST on services provided by the Resident Welfare Associations (RWAs) to their Members
Threshold Exemption Limit under GST for monthly contributions made by members for services provided by RWAs raised from ₹ 5,000 to ₹ 7,500 per month per person
In its 25th Meeting held on 18th January, 2018, the GST Council had recommended several measures granting relief from GST on a number of goods and services. One of the important reliefs granted by the Council is to enhance the limit of contribution made by members of a Resident We

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of services and goods is also Rs. 20 lakhs or more.
Under GST, the tax burden on RWAs will be lower for the reason that they would now be entitled to Input Tax Credit (ITC) in respect of taxes paid by them on capital goods (generators, water pumps, lawn furniture etc.), goods (taps, pipes, other sanitary/hardware fillings etc.) and input services such as repair and maintenance services. ITC of Central Excise and VAT paid on goods and capital goods was not available in the pre-GST period and these were a cost to the RWA.
The Notifications giving effect to the above recommendations of the GST Council have been issued and have come into force on 25th January, 2018. Accordingly, from 25 January 2018, the services provided by Resident Welfare

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GST rate on admission to amusement parks and ballet etc, reduced from 28% to 18%
GST
Dated:- 7-2-2018

In its Meeting held on 18th January, 2018, the GST Council had recommended reduction of GST rate on services by way of admission to Amusement Parks including theme parks, water parks, joy rides, merry-go-rounds, go-carting and ballet from 28% to 18%. These services hitherto attracted GST @ 28%. Requests were received from several quarters that amusement parks promote social wellnes

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Recommendations made by the GST Council for the Housing Sector to promote Affordable Housing for the masses come into force;
GST
Dated:- 7-2-2018

Recommendations made by the GST Council for the Housing Sector to promote Affordable Housing for the masses come into force;
Concessional Rate of GST of 12% extended to construction of houses constructed/ acquired under the Credit Linked Subsidy Scheme for EWS, LIG, MIG sections
In its 25th Meeting held on 18th January, 2018, the GST Council had made several important recommendations for the Housing Sector which have come into force with effect from 25th January, 2018. The recommendations are expected to promote affordable housing for the masses in the country.
One of the important recommendations made is to extend the concessional rate of GST of 12% (effective rate of 8% after deducting one third of the amount charged for the house, flat etc. towards the cost of land or undivided share of land, as the case may be) in housing

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Linked Subsidy Scheme may be taken by the Economical Weaker sections or Low/Middle Income Groups for purchase of houses under any project. The maximum annual income for eligibility of beneficiaries under the scheme can be up to ₹ 18 lakhs. It covers a very large section of population which aspires to own a home.
So far, houses acquired under CLSS attracted effective GST rate of 18% (effective GST rate of 12% after deducting value of land). The concessional rate of 12% was applicable only on houses constructed under the other three components of the Housing for All (Urban) Mission/Pradhan Mantri AwasYojana (Urban), namely (i) ln-situ redevelopment of existing slums using land as a resource component; (ii) Affordable Housing in partnership and (iii) Beneficiary led individual house construction/enhancement. The exemption has now been recommended for houses acquired under the CLSS component also. Therefore, the buyers would be entitled to interest subsidy under the Scheme as well

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he concessional rate of 12% to services by way of construction of low cost houses up to a carpet area of 60 sqm in a housing project which has been given infrastructure status under notification No. 13/06/2009 dated 30th March, 2009. The said notification of Department of Economic Affairs provides infrastructure status to Affordable Housing.
Affordable Housing has been defined in the said notification as a housing project using at least 50% of the FAR/FSI for dwelling units with carpet area of not more than 60 sqm. The recommendation of the Council would extend the concessional rate of 8% GST (after deducting value of land) to construction of flats/ houses of less than 60 sqm in projects other than the projects covered by any scheme of the Central or State Government also.
In addition to the above, in order to provide a fillip to the housing and construction sector, GST Council has decided to give exemption to leasing of land by Government to Governmental Authority or Government Enti

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PLEASE HELP TO GET REFUND AGAINST EXPORTED WITH PAYMENT OF IGST
Query (Issue) Started By: – nandankumar roy Dated:- 7-2-2018 Last Reply Date:- 25-2-2018 Goods and Services Tax – GST
Got 4 Replies
GST
SIR,
AS WE GOT NOT REFUND OF IGST AS 3B AND GSTR1 ALREADY SUBMITTED PROPERLY , SO PLEASE HELP TO GET THESE IGST REFUND AGAINST EXPORTED WITH PAYMENT OF IGST SINCE JULY'17.
REGARDS,
N K ROY
Reply By Alkesh Jani:
The Reply:
Sir, If refund is with regards to export of goods, please ask your CHA to check for errors through ICEGATE ans also contact the officer for refund at the customs port of export. you will get the information of the status of your refund.
Reply By Gorantla Bhaskar Rao:
The Reply:
Dear sir,
I agree with Shri Alkesh Jani sir. Since you have exported goods, the shipping bill itself is an application for refund. Once you filed GSTR 3B properly, I don't think your refund will be held up. Anyhow please check up with customs .
Reply By Praveen Nair:
T

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amount mis-match
Analysis of data revealed that exporters have quoted different invoice numbers for GST and Customs purposes. Also, IGST paid amount indicated in GSTR 1 is not tallying with IGST paid amount indicated in shipping bill. As the same transaction is being reported under GST Act and under Customs Act, the exporters may take care to ensure the details of invoice, such as Invoice number, IGST paid etc, under GSTR 1 and shipping bill match with each other.
iii) EGM Error
Due to either mismatch in information furnished in Export General Manifest (EGM) vis-å-vis shipping bill or non-filing of EGM in certain cases, the compliance of 'exported out of India' requirement in Rule 96 (2) of Central Goods and Services Tax (CGST) Rules, 2017 remained unfulfilled. It is also noticed that Gateway EGM in case of many ICD's Shipping Bills have been manually filed, due to which the system is unable to match the EGM details. Hence, it is to be ensured that all the shipping

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nth of August, 2017:
GSTN has provided the utility to declare Table 6A in GSTR 1 for exporters to fill in information related to Zero Rated Supplies. Once exporters file Table 6A, it would be possible to sanction refunds for the exports made in August 2017. Thus Public/Trade notices may be issued emphasizing the need to fill Table 6A online by exporters to claim refunds against exports made in August 2017. Exporters have already been provided an option to view their Shipping Bill data online on ICEGATE website, so that they can ensure filing of their Table 6A without any error. All necessary steps may be taken to make exporters aware that the common errors that hindered disbursal of IGST refunds in July are not repeated in subsequent months.
2. The GST council in its 22nd meeting has also approved the GST rate of 0.1% for supplies to merchant exporters and Notification No. 41/2017- Integrated Tax (Rate), Notification No. 40/2017- CGST (Rate) and Notification No. 40/2017 – UTGST (Rate

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Clarifications regarding GST on College Hostel Mess Fees.
Trade Notice No. 18/2017-18 Dated:- 7-2-2018 Madhya Pradesh SGST
GST – States
OFFICE OF THE COMMISSIONER, GOODS & SERVICES TAX HQRS.
GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001
C.No. IV(16)01/Trade Notice/HQ/Tech/2017-18
Trade Notice No. 18/2017-18
Dated 07.02.2018
Clarifications regarding GST on College Hostel Mess Fees – Reg.
Kind attention is invited to Circular No.28/02/2018-GST dated 08.01.2018 issued under F.No.35

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Filing of Returns under GST
20/2017-2018-GST Dated:- 7-2-2018 Goa SGST
GST – States
=============
Document 1
Government of Goa
Department of Commercial Taxes
Vikrikar Bhavan,
Panaji – Goa – 403001
–
email: comm-ctax.goa@nic.in
Dated: 7th February, 2018
Ph: 0832-2229430
CCT/26-4/2017-2018/5/57
CIRCULAR
(No. 20/2017-2018-GST)
Subject: Filing of Returns under GST- regarding
Various representations have been received seeking clarifications on
various aspects of return filing such as return filing dates, applicability and
quantum of late fee, amendment of errors in submitting / filing of FORM GSTR-
3B and other related queries. In order to consolidate the information in various
notifications and circulars regarding return filing and to ensure uniformity in
implementation across field formations, the Commissioner, in exercise of its
powers conferred under section 168 (1) of the Goa Goods and Services Tax Act,
2017 hereby clarifies the following issue

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ublished in Official Gazette.
Series II No. 40 dated 04th January, 2018. (superseding Notification No.
38/1/2017-Fin(R&C) (31) dated 23rd November, 2017, published in
Extraordinary Official Gazette, Series 1 No. 34 dated 23rd November, 2017
and CCT/26-2/2017-18/22 dated 15th November, 2017, published in
Extraordinary Official Gazette No. 2, Series II No. 32 dated 15th
November, 2017) have been issued to notify the due dates for filing of
outward supply statement in FORM GSTR-1 for various months / quarters
(as depicted in the calendar above) by registered persons having aggregate
turnover in the previous financial year or current financial year of upto 1.5
Crores rupees and above 1.5 Crores rupees respectively. Since, the option
of quarterly filing was not available earlier, many taxpayers have already
filed their FORM GSTR-1 for the month of July, such taxpayers shall not
file these details again and shall only file details for the month of August
and September, 2017. Fo

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Section 2(6) of the Goa Goods and Services Tax Act,
2017 (hereinafter referred as ” Goa GST Act”) for the previous financial
year or the current financial year (in case of new registrants). Based on this
self-assessed turnover, the registered person with turnover up to Rs. 1.5
Crore will be required to file FORM GSTR-1 on quarterly basis instead of
on monthly basis. It is also clarified that the registered person may opt to
file FORM GSTR-1 on monthly basis if he so wishes even though his
aggregate turnover is up to Rs. 1.5 Crore. Once he falls in this bracket or if
he chooses to file return on monthly basis, the registered person will not
have the option to change the return filing periodicity for the entire financial
year. In cases, where the registered person wrongly reports his aggregate
turnover and opts to file FORM GSTR-1 on quarterly basis, he may be
liable for punitive action under the Goa GST Act, 2017.
2.Applicability and quantum of late fee:
2.1 The late fee f

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n of errors:
COMMISSIONER
GOVT. O
L-GOA
3.1 Various representations have been received wherein registered persons have
requested for clarification on the procedure for rectification of errors made
3
TAXES
*
while filing their FORM GSTR-3B. In this regard, Circular No. 2/2017-
2018-GST dated 7th February, 2018 was issued which clarified that errors
committed while filing FORM GSTR – 3B may be rectified while filing
FORM GSTR-1 and FORM GSTR-2 of the same month. Further, in the
said circular, it was clarified that the system will automatically reconcile the
data submitted in FORM GSTR-3B with FORM GSTR-1 and FORM
GSTR-2, and the variations if any will either be offset against output tax
liability or added to the output tax liability of the subsequent months of the
registered person.
3.2 Since, the GST Council has decided that the time period of filing of FORM
GSTR-2 and FORM GSTR -3 for the month of July 2017 to March 2018
would be worked out by a Committee of

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he output tax liability or input
tax credit, there can be no negative entries in the FORM GSTR-3B. The
amount remaining for adjustment, if any, may be adjusted in the return(s)
in FORM GSTR3B of subsequent month(s) and, in cases where such
adjustment is not feasible, refund may be claimed. Where adjustments have
been made in FORM GSTR-3B of multiple months, corresponding
adjustments in FORM GSTR-1 should also preferably be made in the
corresponding months.
TAXES
COMMISSIONER OF COMMERCIAL
GOVT. OF GOA, PANAJI-GOA
4
5. Where the taxpayer has committed an error in submitting (before offsetting
and filing) the information in FORM GSTR-3B, a provision for editing the
same has been provided. The facility to edit the information can be used
only before offsetting the liability and editing will not be permitted after
offsetting the liability. Hence, every care should be taken to ensure the
accuracy of the figures before proceeding to offset the liabilities.
6.
It is further

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I
Liability was
under
reported
Change in
FORM
GSTR-1
Stage 1
Confirmed submission
Return liabilities / Input tax credit
availed were confirmed and
submitted and therefore no change
can be done to the liability. No
action was taken after this step.
Use “Edit” facility to add under
reported liability
Company A has four units in
Haryana, while filing their return
for the month of July, they
inadvertently, missed on details of
a last minute order. Since, they had
already submitted and confirmed
their output supply details, they
were not sure of how to proceed.
What can they do?
The company may use the edit
return” facility to add such liability
in their submitted return and then
proceed for filing of their return
|
Stage of Return Filing (GSTR – 3B)
Stage 2
Cash ledger updated
Cash was added to the electronic cash ledger as per
the return liability. No action was taken after this
step.
Use “Edit” facility to add such liability and
additional cash, if re

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quent month(s) after payment of
interest.
Company A has four units in Haryana,
while filing their return for the month of
July, they inadvertently, missed on details
of a last minute order. The Company had
filed their returns in order to not pay late
fee and other penalties. What can they do?
In this case, they may report this
additional liability in the return of next
month and pay tax with interest.
If such liability was not reported in FORM GSTR-1 of the month/quarter, then such liability may be declared in the subsequent
month's/quarter's FORM GSTR-1 in which payment was made.
COMISSIONER
OF
COMMERCIAL
TAXES
GOVT. OF GOA
RENENGOA
6
Common
Error II
–
Liability was
over reported
Stage 1
Confirmed submission
Return liabilities / Input tax credit availed
were confirmed and submitted and therefore
no change can be done to the liability. No
action was taken after this step.
Stage of Return Filing (GSTR – 3B)
Stage 2
Cash ledger updated
Cash was added to

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he company
had already deposited cash in their cash
ledger before realizing this error. What can
company B do?
In this case, Company B has the option to
use the “edit” facility to reduce such
liability. Once, this is done, they can
partially debit their cash ledger to offset
their tax liability. Further, remaining
balance can either be claimed as refund or
used to offset future liabilities.
Stage 3
Offset Liability
Stage 4
Return Filed
All liabilities were offset Return was filed.
by debiting the cash and
credit ledger. No action
was taken after this step.
Liability may be adjusted in return of subsequent
month(s) or refund may be claimed where adjustment
is not feasible.
Company B had reported an inter-State sale but
realized that the same sale was counted twice and
hence was not to be reported or taxed. But the return
form was already filed and no change could be done
to reduce the liabilities. What can company B do?
In this case, they may reduce this liabi

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g balance, if any may
be either claimed as refund or used to offset
future liabilities.
Company C is registered in the State of
Haryana. While entering their outward
supplies in FORM GSTR-3B, the company
| realized that they had inadvertently, shown
inter-State supply as intra-state supply and
submitted the return. Further, they also had
updated their Central Tax and State tax cash
Company C is registered in the State of
Haryana. While entering their outward
supplies in FORM GSTR3B, the company
realized that they had inadvertently, shown
inter-State supply as intra-State supply and
submitted the return. What can they do?
In this case, the company will have to rectify | ledgers. What can they do?
wrongly reported liability using the edit
facility. Here, the company will reduce their
Central Tax / State tax supplies and liability
and add integrated tax liability and proceed
to file their return.
In this case, the company will have to rectify
wrongly reported liabil

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filed their return in order to avoid late fee and
penalty? What can they do? Since, the return
has already been filed, then the company will
have to report the inter-state supply in their next
month's liability and adjust their wrongly paid
intra-State liability in the subsequent months
returns or claim refund of the same.
Such taxpayers will have to file for amendments by filling Table 9 of the subsequent month's / quarter's FORM GSTR-1.
TAXES
COMMISSIONER OF COMMERCIAL
GOVT. OF GOA AVAJAGO
00
8
Common
Error
IV
Input Tax
credit was
under
reported
Change in
Stage 1
Confirmed submission
Stage of Return Filing (GSTR-3B)
Return liabilities / Input tax credit availed were
confirmed and submitted and therefore no
change can be done to the liability. No action
was taken after this step.
Use 'Edit” facility to add un-availed input tax
credit. Input tax Credit will be added to the
credit ledger and may be used for offsetting this
month or subsequent month's lia

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this month
or for subsequent months.
No Action
GSTR – 3B for the month of July,
inadvertently, misreported Input tax
credit of Rs. 1,00,00,000/- as Rs.
10,00,000/-. They had filed their return
and paid Rs. 90,00,000/- in cash. What
can they do?
Since, the return has already been filed,
Company D may add such Input tax
credit in their return for subsequent
month(s).
FORM
GSTR-1
CONERS SIGNER
GOVT. OF
ان من
COMMERCIAL
-GO
TAXES
9
Common
Error – V
Input tax
credit was
over
reported
Change in
FORM
GSTR-1
Stage 1
Confirmed submission
Return liabilities / Input tax credit availed
were confirmed and submitted and
therefore no change can be done to the
liability. No action was taken after this
step.
Stage of Return Filing (GSTR – 3B)
Stage 2
Cash ledger updated
Cash was added to the electronic cash ledger as
per the return liability. No action was taken
after this step.
Use “Edit” facility to rectify the over Additional cash, if requir

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osit additional Rs. 10,00,000/- in
the cash ledger by creating challan in FORM
GST PMT-06.
No Action
Stage 3
Offset Liability
All liabilities were offset
by debiting the cash and
credit ledger. No action
was taken after this step.
Stage 4
Return Filed
Return was filed.
Pay (through cash) / Reverse such over
reported input tax credit with interest in return
of subsequent month (s).
While filing their FORM GSTR 3B for the
months of July, 2017, Company E
inadvertently, reported their eligible input tax
credit, as Rs. 20,00,000/- instead of Rs.
10,00,000/-. Company E also utilized their
additional input tax credit and filed their
returns. What can they do?
Since, the company had utilized ineligible
credit to offset such liabilities, the company
will have to pay (through cash) / Reverse such
over reported utilized input tax credit with
interest.
10
GOUT OF COP
Common Error
– VI
Input Tax
Credit of the
wrong tax was
taken
Change in
FORM GSTR-1
Stage 1
C

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for
the months of July, 2017, Company E
inadvertently, reported their Central
Tax credit of Rs. 20,00,000/- as
Integrated tax. What can they do?
They can use “edit” facility to correct
central tax credit under the right head.
For offsetting any integrated tax
liability, additional cash may be
deposited in the cash ledger by creating
challan in FORM GST PMT-06.
No Action
|
Stage 3
Stage 4
Return Filed
Offset Liability
All liabilities were offset by Return
debiting the cash and credit filed.
ledger. No action was taken after
this step.
was
Pay(through cash) / Reverse any wrongly reported
input tax credit in return of subsequent month(s).
For under reported input tax credit, the same may
be availed in return of subsequent month(s).
While filing their FORM GSTR 3B for the months
of July, 2017, Company E inadvertently, reported
their Central Tax credit of Rs. 20,00,000/- as
Integrated tax credit. In order to avoid late fee and
penalties, they paid Rs. 20

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Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol.
19/2017-2018-GST Dated:- 7-2-2018 Goa SGST
GST – States
Government of Goa
Department of Commercial Taxes
Vikrikar Bhavan,
Panaji -Goa-403001
Dated: 7th February, 2018
CIRCULAR
(No. 19/2017-2018-GST)
Subject: Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol – Regarding.
The principal raw materials for manufacture of Propylene or Di-butyl para Cresol and Poly Iso Butylene goods are Liquefied Petroleum Gas

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of net quantity of polybutylene feedstock and liquefied petroleum gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl Para Cresol.
4. Accordingly, it is hereby clarified that, in the aforesaid cases, GST will be payable by the refinery only on the net quantity of Polybutylene feedstock and Liquefied Petroleum Gas retained by the manufacturer for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol. Though, the refinery would be liable to pay GST on such returned quantity of Polybutylene feedstock and Liquefied Petroleum Gas, when the same is supplied by it to any other person.
5. This clarification is issued in the context of the Goods and Service Tax (GST) law only and past issues, if an

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Clarifications regarding GST on College Hostel Mess Fees
18/2017-2018-GST Dated:- 7-2-2018 Goa SGST
GST – States
Government of Goa
Department of Commercial Taxes
Vikrikar Bhavan,
Panaji – Goa – 403001
Ph: 0832-2229430
CCT/26-4/2017-2018/5155
Dated: 7th February , 2018
CIRCULAR
(No. 18/2017-2018-GST)
Subject: reg.
The educational institutions have mess facility for providing food to their students and staff. Such facility is either run by the institution/ students themselves or is outsourced to a third person. Supply of food or drink provided by a mess or canteen is taxable at 5% without Input Tax Credit [Serial No. 7(i) of Notification No. 38/1/2017-Fin(R&C)(11/2017-Rate) dated 30.06.2017, published in the Extraordinary

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Issue related to classification and GST rate on Terracotta idols.
13/2017-2018-GST Dated:- 7-2-2018 Goa SGST
GST – States
Government of Goa
Department of Commercial Taxes
Vikrikar Bhavan,
Panaji – Goa – 403001
CCT/26-4/2017-2018/5150
Dated: 7th February, 2018
CIRCULAR
(No. 13/2017-2018-GST)
Subject: Issue related to classification and GST rate on Terracotta idols-regarding
The GST rate on Idols made of clay is Nil. (Sl.No. 135A of Schedule notification 38/1/2017-Fin(R&C)(2/2017

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Clarification on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.
11/2017-2018-GST Dated:- 7-2-2018 Goa SGST
GST – States
Government of Goa
Department of Commercial Taxes
Vikrikar Bhavan,
Panaji – Goa – 403001
CCT/26-4/2017-2018/5148
Dated: 7th February, 2018
CIRCULAR
(No. 11/2017-2018-GST)
Subject: Clarification on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics – regarding.
Doubts have been raised regarding the restrictions of refund of unutilized input tax credit of GST paid on inputs to manufacturer exporters of fabrics [falling under chapters 50 to 55 and 60 and headings 5608, 5801, 5806] under GST.
2.1 The matter has been

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n the recommendations of the GST Council, Notification No. 38/1/2017-Fin(R&C)(5/2017-Rate) dated 30th June, published in the Extraordinary Official Gazette No. 3 , Series I No. 13 dated 30th June, 2017 [as amended from time to time] has been issued under clause (ii) of the proviso to sub-section (3) of section 54 of the Goa GST Act, 2017 restricting refund of unutilised input tax credit of GST paid on inputs in respect of certain specified goods, including input tax credit of GST paid on inputs.
2.3 However, the aforesaid notification having been issued under clause (ii) of the proviso to sub-section (3) of section 54 of the Goa GST Act, 2017, restriction on refund of unutilised input tax credit of GST paid on inputs will not be applicable

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Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
09/2017-2018-GST Dated:- 7-2-2018 Goa SGST
GST – States
Government of Goa
Department of Commercial Taxes
Vikrikar Bhavan,
Panaji – Goa – 403001
CCT/26-4/2017-2018/5146
Dated: 7th February, 2018
CIRCULAR
(No. 09/2017-2018-GST)
Subject: Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
Clarification with regard to certain issues are as under: 
Sl.No.
Issue
Comment
1.
Is GST applicable on warehousing of agricultural produce such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, pulses (de-husked or split), jaggery, processed spices, processed dry fruits, processed cashew nuts etc.?
1. As per GST notification No. 38/1/2017-Fin(R&C)(11/2017-Rate), dated 30.06.2017, at Sl.No. 24 and notification No. 38/1/2017-Fin(R&C)(12/2017-Rate) Sl.No. 54, published in Extraordinary Official Gazette

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unloading, packing, storage or warehousing of agricultural produce. Same is the case with coffee obtained after processing of coffee beans.
5. Similarly, processing of sugarcane into jaggery changes its essential characteristics. Thus, jaggery is also not an agricultural produce.
6. Pulses commonly known as dal are obtained after dehusking or splitting or both. The process of dehusking or splitting is usually not carried out by farmers or at farm level but by the pulse millers. Therefore pulses (dehusked or split) are also not agricultural produce. However whole pulse grains such as whole gram, rajma etc. are covered in the definition of agricultural produce.
7. In view of the above, it is hereby clarified that processed products such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, pulses (dehusked or split), jaggery, processed spices, processed dry fruits, processed cashew nuts etc. fall outside the definition of agricultural produce given in notificatio

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vailable for discharging GST on inter-state supply of such aircraft engines, parts & accessories by way of inter-state stock transfers between distinct persons as specified in section 25 of the Goa GST Act, notwithstanding that credit of input tax charged on consumption of such goods is not allowed for supply of service of transport of passengers by air in economy class at GST rate of 5%.
3.
3. Is GST leviable on General Insurance policies provided by a State Government to employees of the State government/ Police personnel, employees of Electricity Department or students of colleges/ private schools etc.
(a) where premium is paid by State Government and
(b) where premium is paid by employees, students etc.?
It is hereby clarified that services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory are exempt from GST under Sl. No. 40 of notificati

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Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU)/Electronic Hardware Technology Park (EHTP) Unit/ Software Technology Park (STP) Unit/Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of Goa Goods and Services Tax Act, 2017
08/2017-2018-GST Dated:- 7-2-2018 Goa SGST
GST – States
Government of Goa
Department of Commercial Taxes
Vikrikar Bhavan,
Panaji – Goa – 403001
CCT/26-4/2017-2018/5145
Dated: 7th February, 2018
CIRCULAR
(No. 08/2017-2018-GST)
Subject – Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU)/Electronic Hardware Technology Park (EHTP) Unit/ Software Technology Park (STP) Unit/Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of Goa Goods and Services Tax Act, 2017 – reg.
In accordance with the decisions taken by the GST Council to resolve certain difficulties being faced by exporters post GST, it has been decided th

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ation No. 38/1/2017-Fin(R&C)(26)/3640 dated 02nd November, 2017, the following procedure and safeguards are prescribed-
(i) The recipient EOU / EHTP / STP / BTP unit shall give prior intimation in a prescribed proforma in “Form-A” (appended herewith) bearing a running serial number containing the goods to be procured, as pre-approved by the Development Commissioner and the details of the supplier before such deemed export supplies are made. The said intimation shall be given to-
(a) the registered supplier;
(b) the jurisdictional GST officer in charge of such registered supplier; and
(c) its jurisdictional GST officer.
(ii) The registered supplier thereafter will supply goods under tax invoice to the recipient EOU / EHTP / STP / BTP unit.
(iii) On receipt of such supplies, the EOU / EHTP / STP / BTP unit shall endorse the tax invoice and send a copy of the endorsed tax invoice to-
(a) the registered supplier;
(b) the jurisdictional GST officer in charge of such registered

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B containing transactions for the month, shall be provided to the jurisdictional GST officer, each month (by the 10th of month) in a CD or Pen drive, as convenient to the said unit.
3. The above procedure and safeguards are in addition to the terms and conditions to be adhered to by a EOU / EHTP / STP / BTP unit in of the Foreign Trade Policy, 2015- 20 and the duty exemption notification being availed by such unit.
4. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the undersigned.
(Dipak M. Bandekar)
Commissioner of State Tax
Note: Similar circular is issued under Central Goods and Service Tax Act, 2017 by GST Policy Wing, Central Board of Excise and Customs, Dept. of Revenue, Ministry of Finance, GOI vide Circular No. 14/14/2017-GST dated 06th November, 2017.
Form – A
(Intimation for procurement of supplies from the registered person by Export Oriented Unit (EOU)/E1ectronic Hardware Technology Park (EHTP) Unit/ Software Te

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(Name of supplier, address and Goods & Services Tax Identification Number(GSTIN)). Such supplies on receipt would be used in manufacturing of goods or rendering services by us. We would also abide by procedure set out in Circular no……………. dated -.
Signatures of the owner of
EOU/EHTP/STP/BTP unit
or his Authorised person
To:
1. The GST officer having Jurisdiction over the EOU/EHTP/STP/BTP unit.
2. The GST officer having Jurisdiction over the registered person intending to supply the goods.
3. The registered person intending to supply goods to EOU/EHTP/STP/BTP unit.
For the month of…………………
FORM- B
Form to be maintained by EOU/EHTP/STP/BTP unit for the receipt, use and removal of goods received under deemed export benefit under section 147 of CGST Act,2017 read with Notification No. 48/2017-Central Tax dated 18.10.2017.
(as per Circular………..dated………&hel

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Clarification regarding applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]
06/2017-2018-GST Dated:- 7-2-2018 Goa SGST
GST – States
Government of Goa
Department of Commercial Taxes
Vikrikar Bhavan,
Panaji – Goa – 403001
CCT/26-4/2017-2018/5143
Dated: 7th February, 2018
CIRCULAR
(No. 06/2017-2018-GST)
Subject: Clarification regarding applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]- Regarding.
Briefly stated, references have been received related to applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].
2. In this context, LAB manufactu

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7% of the total quantity of SKO received from refinery is retained and balance quantity ranging from 83%- 85% is returned back to refinery. The retained SKO is towards extraction of Normal Paraffin, which is used in the manufacturing of LAB. In this transaction consideration is paid by LAB manufactures only on the quantity of retained SKO (n-paraffin).
4. In this context, the GST Council recommended for issuance of a clarification that in this transaction GST will be payable by the refinery on the value of net quantity of superior kerosene oil (SKO) retained for the manufacture of Linear Alkyl Benzene (LAB).
5. Accordingly, it is here by clarified that, in aforesaid case, GST will be payable by the refinery only on the net quantity of sup

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System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B.
02/2017-2018-GST Dated:- 7-2-2018 Goa SGST
GST – States
Government of Goa
Department of Commercial Taxes
Vikrikar Bhavan,
Panaji – Goa – 403001
CCT/26-4/2017-2018/5139
Dated: 07th February, 2018
CIRCULAR
(No. 02/2017-2018-GST)
Subject: System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B – regarding.
Sections 37, 38 and section 39 of the Goa Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act') read with rules 59, 60 and 61 of the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as 'the Rules') require every registered person to furnish details of outward supplies made in a month in FORM GSTR-1, details of inward supplies received in a month in FORM GSTR-2 and a return in FORM GSTR-3 by the 10th, 15th and 20th of the next month respectively. Keeping in view that taxpayer

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rocess of reconciliation between the information furnished in FORM GSTR 3B with that furnished in FORM GSTR-1 and FORM GSTR-2 would be carried out in accordance with the provisions of sub-rule (6) of rule 61 of the Rules.
4. The detailed procedure for reconciliation of information furnished in FORM GSTR-3 and FORM GSTR-3B is detailed in succeeding paras.
Furnishing of information in FORM GSTR- 1 & FORM GSTR-2:
5. It may be noted that after the registered person has filed his return in FORM GSTR-3B and the statement of outward supplies in FORM GSTR-1, the inward supplies shall be auto drafted for all registered persons (corresponding recipients of supply) and made available to them in FORM GSTR-2A as per sub-rule (3) of rule 59 of the Rules. FORM GSTR-2A is the exact replica of FORM GSTR-2 containing only those details that are auto-populated from the details furnished in FORM GSTR-1 by the corresponding suppliers. Based on the details communicated in FORM GSTR-2A, the registered per

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RM GSTR-2, as the case may be. For example, while preparing and furnishing the details in FORM GSTR-1, if the outward supplies have been under reported or excess reported in FORM GSTR-3B, the same may be correctly reported in the FORM GSTR-1. Similarly, if the details of inward supplies or the eligible ITC have been reported less or more than what they should have been, the same maybe reported correctly in the FORM GSTR-2. This will get reflected in the revised output tax liability or eligible ITC, as the case may be of the registered person. The details furnished in FORM GSTR-1 and FORM GSTR-2 will be auto-populated and reflected in the return in FORM GSTR-3 for that particular month.
Action on the system-based reconciliation:
7. After the registered person has furnished the statement of inward supplies in FORM GSTR-2 by the extended date, the common portal shall auto-draft Part-A of the return in FORM GSTR-3 for the said month based on the information furnished in FORM GSTR-1 and F

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than what has been paid as per FORM GSTR-3B, the common portal would show another instance of Table 12 for making additional payment of taxes, in accordance with the mandate of clause (b) of sub-rule (6) of rule 61. As the tax payable in column (2) of Table 12 of FORM GSTR-3 is more than what was shown in FORM GSTR-3B, the additional amount of tax payable can be paid by debiting the electronic cash or credit ledger as per the provisions contained in section 49 of the Act along with applicable interest on delayed payment of tax starting from 26th day of August, 2017 till the date of debit in the electronic cash or credit ledger. If the eligible ITC claimed by the person in FORM GSTR-2 is less than the ITC claimed and utilised by the registered person in FORM GSTR-3B, the same would be added to his output tax liability and shall have to be paid by him along with interest by debiting the electronic cash or credit ledger as per the provisions contained in section 49 of the Act before submi

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Reduction in output tax liability:
10. Where the output tax liability of the registered person as per the details furnished in FORM GSTR-1 and FORM GSTR-2 is less than the output tax liability as per the details furnished in the FORM GSTR-3B and the same is not offset by a corresponding reduction in the input tax credit to which he is entitled, the excess shall be carried forward to the next month's return to be offset against the output liability of the next month by the taxpayer when he signs and submits the return in FORM GSTR-3. However, simultaneously, if there is a decrease in the eligible input tax credit, the same will be adjusted against the above mentioned reduction in output tax liability and the balance, if any, of the reduction in output tax liability shall be carried forward to the next month's return to be offset against the output liability of the next month.
Submission of GSTR-3B without payment of taxes:
11. Where, for some reasons, the registered person h

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bmit the return in FORM GSTR-3 along with the payment of the due taxes as per the provisions of section 49 of the Act. However, since the payment was not made on or before the due date, the registered person shall be liable for payment of interest on delayed payment of tax starting from 26th day of August, 2017 till the date of debit in the electronic cash and / or credit ledger. No late fee, however, would be levied for late filing of return in terms of section 47 of the Act, in accordance with the recommendation of the GST Council, as notified vide Notification No. 38/1/2017Fin(R&C)(14)/2406 dated 21/09/2017 published in the Extraordinary Official Gazette Series 1 No. 25 dated 21/09/2017.
Processing of information furnished:
13. After submission of the information in FORM GSTR-1 and FORM GSTR-2, the process of matching as per section 41, 42 and 43 of the Act read with rules 69 to 76 of the Rules shall be carried out as if these details were submitted in the regular course. Any amen

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Issue related to classification and GST rate on lottery tickets
01/2017-18-GST Dated:- 7-2-2018 Goa SGST
GST – States
Government of Goa
Department of Commercial Taxes
Vikrikar Bhavan,
Panaji – Goa – 403001
CCT/26-4/2017-2018/5138
CIRCULAR
(No. 01/2017-18-GST)
Dated: 7th February, 2018
Subject: – regarding.
Supply of lottery has been treated as supply of goods under the Goa Goods and Services Tax (Goa GST) Act, 2017.
2. Accordingly, based on the recommendation of the GST Council, the GST rate for supply of lottery has been notified under relevant GST rate notification relating to Goa GST/ IGST/ CGST. However, entries in the respective notifications mention classification for lottery as – .
3. In this connection, referen

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Manoj Kumar And Another Versus State Of U.P. And 3 Others
GST
2018 (4) TMI 347 – ALLAHABAD HIGH COURT – 2018 (11) G. S. T. L. 32 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 7-2-2018
Writ Tax No. – 134 of 2018
GST
Ms. Bharati Sapru And Mr. Neeraj Tiwari, JJ.
For The Petitioner : Nitin Kesarwani,Murari Mohan Rai
For The Respondent : C.S.C.,A.S.G.I.
ORDER
The petitioner states that he is a registered dealer who is carrying goods from Orissa to Punjab and has duly paid IGST o

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