Goods and Services Tax

GST – States – 70/2017-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. 70/2017-State Tax No. MGST-1017/C.R. 219/Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) the Government of Maharashtra hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :- (1) These rules may be called the Maharashtra Goods and Services Tax (Thirteenth Amendment) Rules, 2017. (2) They shall deemed to have come into force with effect from the 21st December 2017. 2. In the Maharashtra Goods and Services Tax Rules, 2017,- (i) in FORM GSTR-1, for Table-6, the following shall be substituted, namely :- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/bill of export Integrated Tax Central Tax Stat/UT Tax Ce

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

(7) (8) (9) (10) (11) (12) (13) (c) after Statements 5A, the following Statement shall be inserted, namely :- Statement 5B [rule 89 (2)(g)] Refund Type : On account of deemed exports. (Amount in Rs.) Sr.No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient. Tax paid No. Date Taxable Value Integrated Tax Central Tax State/Union Territory Tax Cess (1) (2) (3) (4) (5) (6) (7) (8) (d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely :- DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplie

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ement shall be inserted, namely :- Statement 5B [rule 89(2)(g)] Refund Type : On account of deemed exports Sr.No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient. Tax paid No. Date Taxable Value Integrated Tax Central Tax State/Union Territory Tax Cess (1) (2) (3) (4) (5) (6) (7) (8) By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government. Note :-The principal rules were published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B, Extra-Ordinary No 170, vide Notification No. MGST.-1017/C.R.90/Taxation-1, dated the 22nd June 2017 and was last amended vide Finance Department Notification No. MGST.-1017/C.R. 203/Taxation-l, dated the 15th November 2017 [Notification No.55/2017-State Tax] published in the Maharashtra Government Gazette Extra-Ordinary Part IV-B No. 376, dated the 15th November 2017. – Notification – Circular

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O. (Ms) No. 187 – Dated:- 29-12-2017 – COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 187 Dated: 29.12.2017 Maargazhi- 14 Thiruvalluvar Aandu, 2048 NOTIFICATION In exercise of the powers conferred by section 164 of the Tamil Nadu Goode and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby appoints the 1st day of February, 2018 as the date from which the prov

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O. (Ms) No. 186 – Dated:- 29-12-2017 – COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 186 Dated: 29.12.2017 Maargazhi- 14 Thiruvalluvar Aandu, 2048 NOTIFICATION In exercise of the powers conferred by section 128 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this notification referred to as the said Act)', the Governor of Tamil Nadu, on the reco

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O. (Ms) No. 185 – Dated:- 29-12-2017 – COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 185 Dated: 29.12.2017 Maargazhi- 14 Thiruvalluvar Aandu, 2048 NOTIFICATION In exercise of the powers conferred by section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), and in supersession of the Commercial Taxes and Registration Department Notification No. II (2)/CTR/935(b-1)/2017, published at page 1 in Part II Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated the 19 November, 2017, except as respects things done or omitted to be done before such supersession, the Governor of Tamil Nadu, on the recommendations of the Council, notifies the registered persons having

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – FA-3-76/2017-1-V-(163) – Dated:- 29-12-2017 – Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal Bhopal, the 29th December, 2017 No. FA-3-76/2017-1-V-(163).- In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017. (2) Unless otherwise specified, they shall come into force on the date of their publication in the Official Gazette. 2. In the Madhya Pradesh Goods and Services Tax Rules, 2017,- (i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) The Unique Identity Number granted under the Central Goods and Services Tax Act, 2017 shall be deemed to be granted under the Jharkhand Goods and Services Tax Act."; (ii) in rule 19, after

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

input services used in making zero-rated supply of goods or services or both shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of this department s notification No. FA-3-76/2017-1-V-(139) dated 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods shall be granted. ; (iv) in rule 95 – (a) for sub-rule (1), the following sub-rule shall be substituted, namely:- (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre not

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

stituted, namely:- Form GST REG-10 [See rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. Part -A (i) Legal name of the person (ii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country (iii) Name of the Authorised Signatory (iv) Email Address of the Authorised Signatory (v) Name of the representative appointed in India, if any (a) Permanent Account Number of the representative in India (b) Email Address of the representative in India (c) Mobile Number of the representative in India (+91) Note- Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B. Part -B 1. Details of Authorised Signatory First Name Middle Name Last Name Photo Gender Male / Female / Others Designation Date of Birth DD/MM/YYYY

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Place: Date: Signature Name of Authorised Signatory: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business of representative in India, if any: (a) For own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above – A copy of the Consent Letter with any document in support of the ownership of the p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Gujarat Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/ us. Signatures of the persons who is in charge. S. No. Full Name Designation/Status Signature 1. Acceptance as an authorised signatory I <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Signature of Authorised Signatory Place (Name) Date:

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

atement of inward supplies by persons having Unique Identification Number (UIN) Year Tax Period 1. UIN 2. Name of the having UIN person Auto populated 3. Details of inward supplies received (Amount in Rs. for all Tables) GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax Place of Supply No Date Value Integrated tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 3A. Invoices received 3B. Debit/Credit Note received Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Signature Name of Authorised Signatory Date Designation /Status Instructions:- 1. Terms Used:- a. GSTIN :- Goods and Services Tax Identification Number b. UIN :- Unique Identity Number 2. Refund applications has to be filed in the same State in which the Unique Identity Number has been allotted. 3. For refund purposes only those invoices

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – FA-3-33/2017-1-V-(162) – Dated:- 29-12-2017 – Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal Bhopal, the 29th December, 2017 No. FA-3-33/2017-1-V-(162) In exercise of the conferred by section 128 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 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 the said Act, b

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – FA-3-86/2017-1-V-(161) – Dated:- 29-12-2017 – Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal Bhopal, the 29th December, 2017 No. FA-3-86/2017-1-V-(161) – In exercise of the powers conferred by section 148 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), and in supersession of this department notification No. FA-3-86-2017-1-V(153) dated the 15th 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 shall foll

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – Va Kar/GST/04/2017-S.O. No. 148 – Dated:- 29-12-2017 – GOVERNMENT OF JHARKHAND COMMERCIAL TAXES DEPARTMENT – NOTIFICATION 29th December, 2017 S.O. No. 148 Dated 29 December, 2017-In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:- 1. These rules may be called the Jharkhand Goods and Services Tax (Thirteenth Amendment) Rules, 2017. 2. This notification shall be deemed to be effective from 21st December, 2017. 3 It shall extend to the whole of State of Jharkhand. 4. In the Jharkhand Goods and Services Tax Rules, 2017, – (i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/Bill of export Integrated Tax Central Tax State/UT Tax Cess No. Date Value No. Date Rate Taxable

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ll be inserted, namely:- DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name – Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctione

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 24/2017 – Dated:- 29-12-2017 – FINANCE SECRETARIAT NOTIFICATION (24/2017) No. FD 47 CSI, 2017, Bengaluru, dated: 29.12.2017 In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), the Government of Karnataka, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act by any registered person

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 1-AH/2017 – Dated:- 29-12-2017 – DEPARTMENT OF COMMERCIAL TAXES Office of the Commissioner of Commercial Taxes, (Karnataka), Vanijya Therige Karyalaya, Gandhinagar, Bengaluru, NOTIFICATION (1-AH/2017) No. KGST.CR.01/17-18, Dated: 29.12.2017. In exercise of powers conferred by the second provisio to sub-section (1) of section 37 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter in this notification referred to as the Act) and in supersession of CCT Notification (1-X/2017)No. KGST.CR.01/ 17-18 dated the 15th November, 2017, published in the Karnataka Gazette, Extraordinary, Part III, number 1036, dated the 15th November, 2017, except as respects things done or omitt

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 23/2017 – Dated:- 29-12-2017 – FINANCE SECRETARIAT NOTIFICATION (23/2017) No. FD 47 CSL 2017, Bengaluru, dated: 29.12.2017 In exercise of the powers conferred by section 148 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), and in supersession of notification (19/2017) – No. FD 47 CSL 2017 dated the 15th November, 2017, published in the Karnataka Gazette, Extraordinary, Part-IVA, number 1043, dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession, the Government of Karnataka, 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 fi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 135/ST-2 – Dated:- 29-12-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 29th December, 2017 No.135/ST-2.- In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- 1. These rules may be called the Haryana Goods and Services Tax (Thirteenth Amendment) Rules, 2017. 2. In the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules), in FORM GSTR-1, for Table – 6, the following Table shall be substituted, namely:- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Central Tax State /UT Tax Cess No. Date Value No. Date Rate Taxable value Amount Rate Taxable value Amount Rate Taxable value Amount 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 6A. Exports 6B. Supplies made to SEZ uni

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

iod for which refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name – Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded. Signature Name – Designation / Status ; (c) after Statement 1, the following Statement shall be inserted, namely:- Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Serial Number Details of invoices of inward supplies received Tax paid on inward supplies Details of invoices of outward supplies issued Tax paid on outward su

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

eemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name – Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 75/2017-State Tax – Dated:- 29-12-2017 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Dated the 29th December, 2017. Notification No. 75/2017-State Tax No. (GHN-143)/GSTR-2017(17).TH- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Gujarat Goods and Services Tax (Fourteenth Amendment) Rules, 2017. (2) Unless otherwise specified, they shall come into force on the 29th day of December, 2017. 2. In the Gujarat Goods and Services Tax Rules, 2017, – (i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) The Unique Identity Number granted under Central Goods and Services Tax Act, 2017 shall be deemed to be granted under the Gujarat Goods and Services Tax Act, 2017. (ii) in rule 19, after sub-ru

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

dit availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of Government Notification, Finance Department No. No.(GHN-114)GST-2017/S.11(1)(19)-TH Dt. 23/10/2017, Notification No. 40/2017-State Tax (Rate) or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods shall be granted. ; (iv) in rule 95 – (a) for sub-rule (1), the following sub-rule shall be substituted, namely:- (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, el

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

.11(1)(19)-TH Dt. 23/10/2017, Notification No. 40/2017-State Tax (Rate) notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, ; (vi) for FORM GST REG-10, the following form shall be substituted, namely:- Form GST REG-10 [See rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. Part -A (i) Legal name of the person (ii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country (iii) Name of the Authorised Signatory (iv) Email Address of the Authorised Signatory (v) Name of the representative appointed in India, if any (a) Permanent Account Number of the representative in India (b) Email Address of the representative in India (c) Mobile Number of the representative in India (+91) Note- Relevant information submitted above is subject to online verification,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t;< Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government. Date: Signature of Authorised Signatory: Place: Name: Designation / Status Instructions 1. Application for refund shall be filed on quarterly basis. 2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11. 3. There will be facility to edit the refund amount as per eligibility. 4. Requisite certificate issued by MEA granting the facility of refund shall be produced before the proper officer for processing refund claim. ; (x) in FORM GST DRC-07, the Table at serial no. 5 shall be omitted. By orde

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 73/2017-State Tax – Dated:- 29-12-2017 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Dated the 29th December, 2017. Notification No. 73/2017-State Tax No. (GHN-141)/GST-2017/S.128 (4).TH- In exercise of the powers conferred by section 128 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred to as the said Act), the Government of Gujarat, on the recommendations of the Council, hereby waives the amount of late fee

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – 26/26/2017 – Dated:- 29-12-2017 – Circular No. 26/26/2017-GST F. No. 349/164/2017/-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 29th December , 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Subject: Filing of Returns under GST- regarding The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has taken certain decisions in regard to filing of returns by taxpayers. Subsequently, 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2017. Further, Notification No. 71/2017-CT and Notification No. 72/2017 – CT both dated 29th December 2017 (superseding Notification No. 57/2017-CT and 58/2017-CT both 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 upto1.5 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. For those, who have not filed their FORM GSTR-1 for the month of July, they shall also file their FORM GSTR-1 for the month of July separately and then file their FORM GSTR-1 on quarterly basis for the month of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ile 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 ₹ 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 CGST Act, 2017. 2. Applicability and quantum of late fee: 2.1 The late fee for the months of July, August and September for late filing of FORM GSTR – 3B has already been waived off vide Notification No. 28/2017-CT dated 1st September 2017 and 50/2017-CT dated 24th October 2017. 2.2 It has been decided that for subsequent months, i.e. October 2017 onwards, the amount of late fee payable, by

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ORM 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 officers, the system based reconciliation prescribed under Circular No. 7/7/2017-GST dated 1st September 2017 can only be operationalized after the relevant notification is issued. The said circular is therefore kept in abeyance till such time. 3.3 The common errors while submitting FORM GSTR-3B and the steps needed to be taken to rectify the same are provided in the table annexed herewith. The registered person needs to decide at which stage

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 clarified that the information furnished by the registered person in the return in FORM GSTR-3B would be reconciled by the department‟s system with the information furnished in FORM GSTR-1 and discrepancies, if any, shall be dealt with in accordance with the relevant provisions of the CGST Act, 2017 and rules made thereunder. Detailed instructions regarding reconciliation of information furnished in FORM GSTR-3B with that contained in FORM GSTR-2 and FORM GSTR-3 will be issued in due course of time. 7. It is requested that suitabl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 75/2017 – Dated:- 29-12-2017 – Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs Notification No. 75/2017 – Central Tax New Delhi, the 29th December, 2017 G.S.R 1602 (E):- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017. (2) Unless otherwise specified, they shall come into force on the date of their publication in the Official Gazette. 2. In the Central Goods and Services Tax Rules, 2017, – (i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) The Unique Identity Number granted under sub-rule (1) to a person under clause (a) of sub-section (9) of section 25 shall be applicable to the territory of India.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ts or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 40/2017-Central Tax (Rate) dated 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted. ; (iv) in rule 95 – (a) for sub-rule (1), the following sub-rule shall be substituted, namely:- (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

le 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. Part -A (i) Legal name of the person (ii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country (iii) Name of the Authorised Signatory (iv) Email Address of the Authorised Signatory (v) Name of the representative appointed in India, if any (a) Permanent Account Number of the representative in India (b) Email Address of the representative in India (c) Mobile Number of the representative in India (+91) Note- Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B. Part -B 1. Details of Authorised Signatory First Name Middle Name Last Name Photo Gender Male / Female / Others Designation Date of Birth DD/MM/YYYY Father s Name Nationality Aadhaar, if any

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cipient located in taxable territory and deposit the same with Government of India. Signature Place: Name of Authorised Signatory: Date: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business of representative in India, if any: For own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above – A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata cop

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Central Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/ us. Signatures of the persons who is in charge. S. No. Full Name Designation/Status Signature 1. Acceptance as an authorised signatory I <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Signature of Authorised Signatory Place (Name) Date: D

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ement of inward supplies by persons having Unique Identification Number (UIN) Year Tax Period 1. UIN 2. Name of the person having UIN Auto populated 3. Details of inward supplies received (Amount in Rs. for all Tables) GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax Place of Supply No Date Value Integrated tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 3A. Invoices received 3B. Debit/Credit Note received Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature Name of Authorised Signatory Designation /Status Instructions:- 1. Terms Used:- a. GSTIN :-Goods and Services Tax Identification Number b. UIN :-Unique Identity Number 2. Refund applications has to be filed in the same State in which the Unique Identity Number has been allotted. 3. For refund purposes only those invoices may

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

belief and nothing has been concealed therefrom. That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government. Date: Place: Signature of Authorised Signatory: Name: Designation / Status Instructions 1. Application for refund shall be filed on quarterly basis. 2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11. 3. There will be facility to edit the refund amount as per eligibility. 4. Requisite certificate issued by MEA granting the facility of refund shall be produced before the proper officer for processing refund claim. ; (x) in FORM GST DRC-07, the Table at serial no. 5 shall be omitted. [F. No. 349/58/2017-GST(Pt.)] (Ruchi Bisht) Under Secretary to the Government of India Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 74/2017 – Dated:- 29-12-2017 – Rescinded vide Notification No. 11/2018 – Dated 02-02-2018 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 74/2017 – Central Tax New Delhi, the 29thDecember, 2017 G.S.R. 1601 (E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day of February, 2018, as the date from which the prov

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 73/2017 – Dated:- 29-12-2017 – Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs] Notification No. 73/2017 – Central Tax New Delhi, the 29th December, 2017 G.S.R. 1600 (E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act, by any registered person for failure to furnish the return in FORM GSTR-4 by the due date, which is in excess of an amount of twenty five rupees for every day during which such failure continues: Provid

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 72/2017 – Dated:- 29-12-2017 – Superseded vide Notification No. 44/2018 – Central Tax dated 10-09-2018 Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs] Notification No. 72/2017 – Central Tax New Delhi, the 29th December, 2017 G.S.R. 1599 (E):- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter in this notification referred to as the Act) and in supersession of notification No. 58/2017 – Central Tax dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1414 (E), dated

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 71/2017 – Dated:- 29-12-2017 – Superseded vide Notification No. 43/2018 – Central Tax dated 10-09-2018 Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs] Notification No. 71/2017 – Central Tax New Delhi, the 29th December, 2017 G.S.R. 1598 (E):- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), and in supersession of notification No. 57/2017 – Central Tax dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1413 (E), dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession, the Central Gov

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – pk singhal – Dated:- 28-12-2017 Last Replied Date:- 6-1-2018 – SIR ITC O4 FORM APPLICABLE TO MANUFACTURER WHO SEND INPUT AND RECEIVED OUTPUT FROM JOB WORKER. BUT WHEN A TRADER SEND TO GREY FABRICS TO PROCESS HOUSED AND RECEIVED BACK DYEING PROCESS GREY FABRICS FROM PROCESS HOUSE. WHETHER HE REQURIED TO FILE ITC 04. BECAUSE HE SEND GOODS ON JOB CHALLAN AND RECEIVED BACK ON JOB CHALLAN. – Reply By KASTURI SETHI – The Reply = There is no word 'Manufacture

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – Dated:- 28-12-2017 – Q. Is ITC available on vehicle taken on lease for employee in a manufacturing company? Ans. No. It is not allowed as per section 17(5) of CGST Act, 2017. Q. We are dealer having more than 1.5 cr turnover. Whether GSTR-1 return to be filed for every month for July-October, 2017 or Single GSTR-1 Return will be filed for the month of July-October, 2017 on or before 31st December, 2017. Ans. FORM GSTR -1 return is to be filed for every month from

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – Dated:- 28-12-2017 – New Delhi, Dec 27 (PTI) Tax payers can now view the status of the returns filed by them on the GST Network portal, the company handling the technology backbone of the new indirect tax system said today. All users logging on the GST portal can now see the status of their returns filed for all the returns like GSTR-1 or GSTR-3B at one place, GSTN CEO Prakash Kumar said. While GSTR-3B is in the initial sales returns filed by the 20th day of the s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 28-12-2017 – Meaning of audit According to section 2(13) of the GST Act, 2017, audit means detailed examination of records, returns and other documents maintained or furnished by the taxable person under this Act or Rules made thereunder or under any other law for the time being in force to verify, inter alia, the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or rules made there under. Accordingly, audit implies – (a) detailed examination of records, returns and other documents – (i) maintained/furnished by a taxable person, (ii) under GST law/any other law or rules; (b) Verification of correctness of – (i) turnover declared; (ii) taxes paid. (iii) refund claimed, and (iv) input tax credit availed; (v) Assessment of compliances with provisions of GST law and rules. The relevance of audit is much more where self asse

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or ● taxable person fails to take corrective action/measures after accepting the discrepancies, proper officer may initiate appropriate action against such taxable person which may include – ● audit by tax authorities under section 65 ● special audit under section 66 ● inspection, search or seizure under section 67 ● proceed to determine tax and other dues under section 79 providing for recovery of dues. Audit by tax authorities According to section 65 of the GST Act, 2017 in relation to audit in GST regime, following points are worth noting – (i) who can authorize/conduct audit – commissioner of GST or commissioner of SGST or officer authorized by him by an order (general or specific); (ii) audit of what – business transactions of any taxable person; (iii) audit when – after at least 15 days advance notice; (iv) how audit will be done – to be carried out in a transparent manner. Period to be covered, frequency and manner to be prescribed; (v) where audit

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

al order or specific order; (e) shall specify period of audit; (f) shall specify frequency of audit; (g) shall prescribe manner of undertaking audit. Surprise element in audit As per section 65(3), it has been stipulated that for the audit, taxable person shall be informed, by way of a notice, sufficiently in advance, not less than fifteen working days, prior to the conduct of audit in the manner prescribed. Information regarding audit As per sub rule (2) of rule 101 of the GST Rules, 2017 where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 inaccordance with the provisions of sub-section (3) of the said section. Audit – mandatory or discretionary Audit under section 65 of the GST Act, 2017 is a discretionary audit and shall be carried out only in cases where such audit of business transaction as is deemed proper, in the given set of facts and circumstances. The audi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ords made available 20 December 2017 Date of actual institution of audit at auditee s place 5 January, 2018 The date of commencement of audit will be taken as 5 January, 2018 Date by which audit should be completed in normal course 4 April, 2018 Last date by which audit should be completed (including extended period) 4 October, 2018 Outcome of audit under section 65 On completion of audit under section 65, proper officer is required to do the following without delay – (a) inform the audit findings to the taxable person whose records have been audited (b) Inform the taxable person of his rights and obligations (c) Inform the taxable person the reasons for the audit findings (d) Initiate action under section 73, ie determination of tax not paid or short paid or erroneously refunded, if the audit results in detection of (i) tax not paid or short paid, or (ii) tax erroneously refunded, or (iii) input tax credit erroneously availed. Time limit for disclosing the audit findings to auditee As

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e noted that in Central Excise and Service Tax, Excise Audit and Service Tax audit was carried out by way of verification and scrutiny by audit Commissionerate, though there was no specific provision for audit by departmental officers. Rule 5A of Service Tax Rules, 1994 provides that commissioner or audit team of Comptroller and Auditor General of India can visit the assessee s premises for audit purposes. Difference between the two audit under sections 65 and 66 Following comparison can be made out between audits under sec 65 and 66 of the GST Act, 2017: Issue Audit under section 65 Audit under section 66 Statutory provisions 65 66 Trigger point General audit; audit of business transactions, no specific reason to be cited Nature & complexity of case, interest of revenue, incorrect value of supply or abnormal availment of credit Nature of audit Departmental audit Special audit Conducted by Officers of department authorized by commissioner Chartered accountant/cost accountant appoin

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (3) TMI 185 – CESTAT BANGALORE – TMI – Penalty – tax alongwith interest paid before issuance of SCN – Held that: – Section 73(3) is very clear as it says that if the tax is paid along with interest before the issuance of the SCN, then in that case, SCN need not be issued – In the present case, it is on account of bona fide mistake that the service tax was not paid and as soon as it was pointed out by the audit party, the assessee paid the service tax along with interest – in the case of Geneva Fine Punch Enclosures Ltd., [2011 (1) TMI 746 – KARNATAKA HIGH COURT], the Hon'ble high Court of Karnataka has held that if the duty is paid along with interest before the issuance of the SCN, then the penalty cannot be imposed – appeal allowed – decided in favor of appellant. – ST/CROSS/20958/2017 in ST/ 21501/2017-SM – 23316/2017 – Dated:- 28-12-2017 – Shri SS Garg, Judicial Member Shri Madhusharan, Asst. Commissioner(AR) – For the Appellant Shri K. Parameshwaran, Advocate – For the Respo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

eals) who accepted the appeal of the assessee and dropped the penalty under Sections 77 and 78. Aggrieved by the said order, the Revenue has filed the present appeal. On the other hand, the respondent has also filed Cross-objections. 3. Heard both the parties and perused records. 4. Learned AR for the Revenue submitted that the impugned order dropping the penalty under Section 78 is not sustainable in law. He further submitted that the respondent is guilty of suppression of facts which were detected during the audit and if the audit had not taken place, suppression would have gone unnoticed. The learned AR relied upon the decisions in the following cases: i. Sunil Hi-Tech Engineers Ltd. Vs. CCE, Nagpur [2014(36) STR 408 (Tri. Mum.)] ii. Raffles Software Pvt. Ltd. Vs. CCE, C&ST, Bangalore [Final Order No.22199/2017 dt 21/09/2017] iii. Srishti Software Applications (P) Ltd. +1 Vs. CCE, C&ST [Final order No.22201-22202/2017 dt. 22/09/2017] 5 On the other hand, the learned counsel

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

le and tenable. In support of his submissions, learned counsel for the respondent has relied upon the following decisions:- i. Bhoruka Aluminium Ltda Vs. CCE [2017(51) STR 418] i. Punj Lloyd Ltd. Vs. CCE [2015(40) STR 1028 (Tri. Del.)] iii. Indusiand Media & Communication Ltd. Vs. CST [2017(5) GSTL 268] iv. ARCGATE Vs. CCE [2017(5) GSTL 281 (Tri. Del) v. CCE Vs. Galaxy Construction Pvt. Ltd. [2017(48) STR 37 (Bom.)] vi. CST Vs. C Ahead Info Technologies India Pvt. Ltd. [2017(47) STR 125 (Kar.)] vii. CCE Vs. Apollo Power Systems (P) Ltd. [2017(347) ELT 71 (Kara)] viii. CCE Vs. Geneva Fine Punch Enclosures Ltd. [2011 (267) ELT 481 (Kar.)] ix. Manipal County Vs. CST [2010(17) STR 474 and which has been upheld by Hon'ble High Court of Karnataka reported in 2014(36) STR J188 x. Landis + GYR Ltd. Vs. CCE [2017(49) STR 637] 6. After considering the submissions of both the sides and perusal of material on record and the various judgments relied upon by the respondent, I am of the consi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =