Goods and Services Tax

GST – States – S.O. 1/P.A.5/2017/S.128/2018 – Dated:- 28-12-2017 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 28th December, 2017 No. S.O. 1/P.A.5/2017/S.128/2018.-In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act no. 5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, on and with effect from 01st Septem

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Goods and Services Tax – Started By: – MohanLal tiwari – Dated:- 27-12-2017 Last Replied Date:- 28-12-2017 – Dear Experts, One of supplier is supplying goods of HSN 8607 @5% GST but almost all inputs required are @ 18%. Now, his ITC is getting accumulated. Please advise whether refund of such accumulated ITC amount is available keeping in mind that during Pre-GST, there was clear provision for not claiming any set-off of Cenvat credit arises due to above. – Reply By KASTURI SETHI – The Reply = Extract of FAQs issued by the Board Q 10. Can any taxable person claim refund of any unutilized ITC at the end of the tax period? Ans. No, only the following taxable persons can claim refund of unutilized ITC: (i) Persons undertaking exports (includi

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put supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council. In such cases also, refund can be applied under Section 54 of the CGST Act, 2017 read with Rule 89 of the CGST Rules, 2017. It should be noted that no refund of unutilised input tax credit is allowed in cases where the goods exported out of India are subjected to export duty. Further, no refund of input tax credit is allowed, if the supplier of goods or services or both avails of drawback in respect of central tax or claims refund of the integrated tax paid on such supplies. – Reply By CS SANJAY MALHOTRA – The Reply = No ITC Refund available of Accumulated cred

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Frequently Asked Questions – GST – Goods and Services Tax – GST Dated:- 27-12-2017 – News – – News – Press release – PIB Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Goods and Services Tax – GST – Dated:- 27-12-2017 – Q. When will e-way bill system be applicable? Ans. As decided at the 24th GST Council meeting, nationwide e-way Bill will be made compulsory from 01.02.2018; trials to start from 16.01.2018 Q. What is the last date for filing TRAN-1? Ans. 27.12.2017. Please refer Orders 9/2017-GST and 10/2017-GST, both dated 15.11.2017 Q. Does aggregate turnover include value of inward supplies received on which RCM is payable? Ans. Aggregate turnover does not

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Goods and Services Tax – GST – Dated:- 27-12-2017 – DIRECTORATE GENERAL OF GOODS AND SERVICES TAX FIFTH FLOOR, MTNL TELEPHONE EXCHANGE BUILDING 8-BHIKAJI CAME PLACE, NEW DELHI-110066 F. No. V(30)/DGGST/Nodal Officer/21/2017/1222 Dated 15/12/2017 To All the Chief Commissioners of GST Madam/Sir, Sub: Appointment of Nodal officer for acting as a single point contact with DGGST, New Delhi. The DGGST have been created by the Board for smooth implementation of GST in India. As per the mandate given t

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Goods and Services Tax – Started By: – RAVINDRA SANCHETI – Dated:- 27-12-2017 Last Replied Date:- 13-3-2018 – Hello Sir I have following query – Assessee have purchased one Bus and one car to give on rent to different companies for their employees and guest pick up and dropping facility. They charged rent on monthly basis including per KMS basis. Need clarifications on following with reference to Notification no 11/2017, 20/2017, 31/2017 of Central Tax (Rate) 1. What should be the SAC code for rent services – 9964 passenger transport services or 9966 Rental Services of Transport Vehicle. As per me should be 9966. 2. Whether Assessee can avail ITC benefit on Bus and Car Purchase (with payment of 12% GST) If I go with SAC code 9966 then as p

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or transportation of passengers . It will not be correct to avail the credit on Rental services. Clause vi – 9964 covers where owner of motor vehicle used it for transporting passenger . In your case its being rented out , hence it covers under 9966 . Regards – Reply By CS SANJAY MALHOTRA – The Reply = ITC Credit is available if the vehicle is given on rent. It's usage can be for any purpose and in your case, the service rendered is Renting of Motor Vehicle and ITC admissible. – Reply By KASTURI SETHI – The Reply = Sh.CS Sanjay Malhotra Ji, Sir, Such replies/clarification are worth saving to be used as ready reckoner for future by the assessees. Thanks a lot. – Reply By Ganeshan Kalyani – The Reply = ITC is admissible u/s 17 (5)(a)(i)(A

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GST – States – NO.CCW/GST/74/2017 – Dated:- 27-12-2017 – GOVERNMENT OF ANDHRA PRADESH COMMERCIAL TAXES DEPARTMENT ORDER NO.CCW/GST/74/2017 DATED 27-12-2017 In partial modification of the proceedings of the undersigned in the reference cited , In exercise of the powers vested under sub-section (3) of Section 5 of the Andhra Pradesh Goods and Services Tax Act, 2017, the Chief Commissioner of State Tax hereby delegates the power to all jurisdictional Joint Commissioners (ST) in the Divisions to au

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GST – States – SRO 529 – Dated:- 27-12-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 27th December, 2017 SRO 529 – In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government on the recommendation of the council, hereby makes the following amendments in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely: – (i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:- 6. Zero rated supplies and Deemed Exports GSTTN 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 Amt. Rate Taxable value Amt Rate Taxable value Amt 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 6A. Expolts 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports (ii) in FORM GST RFD-01,- (a) in Table 7, in clause (h), for the words Recipient

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pient 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 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. I also declare that the recipient shall not claim any refund with respect of the said supplies and also

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B 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 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 ref

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GST – States – 70/2017-State Tax – Dated:- 27-12-2017 – Government of Himachal Pradesh Excise and Taxation Department Dated: Shimla-2 Dated 27th December, 2017 Notification No. 70/2017-State Tax No. EXN-F(10)-43/2017.- In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Fifteenth Amendment) Rules, 2017. (2) They shall come into force with effect from 21st December, 2017. 2. In the Himachal Pradesh Goods and Services Tax Rules, 2017, – (i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Central Tax State/UT Tax Cess No. Date Value No. Date Rate

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nserted, 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 t

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wing 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 UNDERTAKING I hereby undertake to pay back to the Government the amount of refund

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Goods and Services Tax – Started By: – susmis666 susmis666 – Dated:- 26-12-2017 Last Replied Date:- 23-2-2018 – Dear Experts,I have a firm named as 'xyz solutions' (trade name). The firm has GST registration and I am the sole proprietor of this firm (legal name = my name).I have a car having commercial registration with taxi passing. The vehicle is being used for public transport. Here the vehicle is registered under my name.And here is my question, would i be able to claim the ITC on GST amount on buying/renewal of the motor vehicle insurance policy? Awaiting response, Thanks… – Reply By KASTURI SETHI – The Reply = Not allowed. – Reply By KASTURI SETHI – The Reply = Also go through the lengthy discussion on this issue in October

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Goods and Services Tax – GST – Dated:- 26-12-2017 – Total Revenue Collection under GST: The total collection under GST for the month of December 2017 has been ₹ 80,808 crores till 25th December 2017. 99.01 lakh taxpayers have been registered under GST so far till 25th December, of which 16.60 lakh are composition dealers which are required to file returns every quarter. 53.06 lakh returns have been filed for the month of November till 25th December. Revenue of States: Of the ₹ 80,80

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Goods and Services Tax – Started By: – Kusalava InternationalLimited – Dated:- 26-12-2017 Last Replied Date:- 27-12-2017 – I want to know what is the amount to be entered in Tran1 Table 5c ITC reversal relatable to C-Forms & F-Forms and Transition ITC. – Reply By ANITA BHADRA – The Reply = Dear Sir You need to enter differential Tax amount for pending Form C/F/H/I Form . It means you paid concessional amount and issue these forms . If you have not yet received such forms ,, the differential

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Goods and Services Tax – Started By: – Balasubramanian Muthusamy – Dated:- 26-12-2017 Last Replied Date:- 2-1-2018 – Dear sir,We are a Registered Dealer in Sales Tax TamilNadu .We have transitioned from Sales Tax to GST and got a Registration Number & Certificate.1.We are a HUF firm with one sole Proprietor and with HUF Pan Number.2.Our proprietor is also an Individual Assessee in Income-tax having seperate Pan Number. It is active and filing IT returns every year.3.Now the Problem is when Registering with GSTin ,the individual Pan Number was /had to be selected and got the GSTin Number with Individual Pan number.4.We want to modify the Pan Number in GSTin Registration certificate. Is it possible ?5.If not ,can we apply for new Regn wi

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Goods and Services Tax – GST – Dated:- 26-12-2017 – Q. What are the requirements for clearance of physician samples distributed free of cost? Ans. In case of clearance of free physician samples, the ITC availed on the said samples has to be reversed under S. 17(5)(h) of the CGST Act, 2017. No tax is payable on clearance of physician samples distributed free of cost as the value of supply is zero. Q. I am a software company. If I import software services, am I eligible to pay IGST? Ans. Yes, as it is an inter-State supply under section 7 (4) of the IGST Act, you will be liable to pay IGST Q. I export services, but turnover is below threshold. Should I take registration? Ans. Yes, as it is an inter-State supply, you are liable to take mandat

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Goods and Services Tax – Started By: – Richa Goyal – Dated:- 26-12-2017 Last Replied Date:- 2-1-2018 – I AM REGISTERED UNDER THE COMPOSITION SCHEME. I HAVE TO SELL SOME CAPITAL GOODS BOUGHT LAST YEAR.. DO I CHARGE GST ON THE SALE OF USED CAPITAL GOODS AND IF YES.. THEN AT WHAT RATE? – Reply By ANITA BHADRA – The Reply = No as the composition dealer cannot collect tax paid – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Since you have opted for composition scheme you have to pay the tax and you

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 26-12-2017 Last Replied Date:- 2-1-2018 – In GSTR1 , Export Invoice summary there is option to mentioned the shipping Bill NO. & date. In our case we have passed shipping bill on basis of our export invoice (Not Tax Invoice) in foreign currency which is earlier of our tax invoice. while entering the same detail in GSTN export invoice summary system shows Shipping bill date is always be on or after invoice date. How to ent

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2018 (3) TMI 330 – CESTAT CHENNAI – TMI – Benefit of reduced penalty – Held that: – appellant had already paid up the duty liability and interest well before issue of SCN. Accordingly, they are very much entitled to avail benefit of reduced penalty. In the circumstances, Commissioner (Appeals) has exceeded his brief in ordering 100% penalty before April 2011 and 50% penalty thereafter – Appeal is allowed to the extent of restricting the penalty payable by the appellant only under Rule 15 (2) of CCR 2004 / 11AC of C.E. Act to 25% of the penalty imposed by the original authority. – E/Misc/41558/2017 (by Dept.), E/41845/2017 – A/43382/2017 – Dated:- 26-12-2017 – Shri Madhu Mohan Damodhar, Member (Technical) Shri M. Kannan, Advocate – For the

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ted out, appellant reversed the credit of SAD of ₹ 18,50,755/- and also paid interest amount thereon of ₹ 3,81,825/-. However, proceedings were initiated against the appellant which culminated in an adjudication order dt. 27.08.2015 wherein the adjudicating authority confirmed the demand of ₹ 18,50,755/- with interest thereon and appropriated the amounts already paid. Penalty of ₹ 18,50,755/- was also imposed under Rule 15 (2) of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act. On appeal, Commissioner (Appeals) vide the impugned order dt. 29.05.2017 inter alia held that for the period prior to April 2011, 100% penalty would be payable by the appellant and that for the period subsequent to A

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d. – 2016 (335) ELT 203 (SC). 5. On the other hand, Ld. A.R supports the impugned order. 6. Heard both sides and have gone through the facts. 7. Although the original authority has not given the option of reduction of mandatory penalty of 25% imposed as factored into Section 11AC of the Act, in view of the ratio laid down by the Hon ble Supreme Court in the case law cited by Ld. Advocate, that benefit can be taken suo motu so as long as the other conditionalities are satisfied. In this case appellant had already paid up the duty liability and interest well before issue of SCN. Accordingly, they are very much entitled to avail benefit of reduced penalty. In the circumstances, Commissioner (Appeals) has exceeded his brief in ordering 100% pen

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GST – States – F.1-11(91)-TAX/GST/2017(Part) – Dated:- 26-12-2017 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) No.F.1-11(91)-TAX/GST/2017(Part) Dated, Agartala, the 26th December, 2017. CORRIGENDUM In the notification of the Tripura State Goods and Services Tax (Thirteenth Amendment) Rules, 2017 of the Government of Tripura, in the Department of Finance (Taxes & Excise), dated the 21st December, 2017, published vide Number 460 in the Tripura Gazette, Extraordinary Issue,

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GST – States – F.17(134)ACCT/GST/2017/2968 – Dated:- 26-12-2017 – Government of Rajasthan Commercial Tax Department No. F.17 (134) ACCT/GST/2017/2968 Date- 26-12-2017 CORRIGENDUM The English version of GST Circular No. 04/2017 number F.17 (134) ACCT/ GST/2017/2923 dated 12.12.2017 shall be read with following correction: At column no. 2 of the page number 11, in 6th bullet of the step Final sanction of refund of para 3.3 (detailed procedure for manual processing of refund claims) of the said ci

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GST – States – KA. NI-2-1936/XI-9(42)/17 – Dated:- 26-12-2017 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No. KA. NI-2-1936/XI-9(42)/17-U.P. Act-1-2017-Order(95)-2017 Lucknow : Dated : December 26, 2017 In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017), read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no 1 of 1904), the Governor on the recommendatio

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2018 (1) TMI 533 – CESTAT MUMBAI – TMI – 100% EOU – Refund of unutilized CENVAT credit – rejection on the ground that refund claims have been filed prior to the registration of the particular services exported – Held that: – reliance placed in the case of mPortal India Wireless Solutions P. Ltd.[2011 (9) TMI 450 – KARNATAKA HIGH COURT], wherein it is held that registration of a unit which exports the services is not required for claiming the refund of the cenvat credit lying in balance – appeal dismissed – decided against Revenue. – ST/S/92940, 92981, 92983, 92985, 92987/17 & ST/87467, 87556, 87557, 87558, 87559/17 – M/90944-90948/2017 – Dated:- 26-12-2017 – Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri

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s exported. On an appeal, the first appellate authority, after considering the submissions and also the records, set aside the order-in-original and allowed the appeals. 4. Learned departmental representative while arguing the stay petitions, submits that the first appellate authority has wrongly relied upon the decision of Hon ble Karnataka High Court in the case of mPortal India Wireless Solutions P. Ltd. Vs. CST, Bangalore – 2012 (27) STR 134 (Kan). He would submit that a similar issue came up before Hon ble Madras High Court in the case of CCE, Coimbatore Vs. Sutham Nylocots – 2014 (306) ELT 255 (Mad.). He would submit that the said decision of the Hon'ble Madras Court specifically discusses the issue of eligibility to avail cenvat

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lusion that the respondent is eligible for the refund of the amount of cenvat credit lying in balance for which he has relied upon the ratio of the decision of Hon ble Karnataka High Court. We find strong force in the contentions raised by learned Chartered Accountant that Hon ble Karnataka High Court has reiterated their findings in the case of mPortal India Wireless Solutions P. Ltd. in the subsequent decision. As regards the judgment relied upon by learned departmental representative, we find that that was in the case, wherein the assessee was availing cenvat credit for manufacturing and clearing the goods for home consumption, while we are considering an issue wherein a 100% EOU is claiming refund of amount which is due to them as provi

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Goods and Services Tax – Started By: – Yatin Bhopi – Dated:- 25-12-2017 Last Replied Date:- 25-12-2017 – Dear Expert, We have input and input services received (enter in the books) prior to 1st July 2017 but for various reasons(eg. non receipt of documents, pending inspections, by human error) we have not availed CENVAT credit in ER-1. 1. Now while entering the invoices in TRAN-1 (7b) when we put Date on which entered in recipients books of account prior to 1st July 2017 (say 30th June 2017) credit is denied and not accepted on portal saying that date should not be prior to 1st July 2017. 2. Where we have paid service tax under reverse charge on 5th Sep 2017 (payment made to supplier in the month of Aug 2017) like security service, legal s

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Goods and Services Tax – Started By: – NANDA H.L. – Dated:- 25-12-2017 Last Replied Date:- 2-1-2018 – Dear Experts Related to ITC-04 form, we need to update the inputs / capital goods sent to job worker & also received from job worker. The due date for ITC-04 of Jul – Sep before 31st Dec. My query whether following transactions need to update in ITC-04 Tools sending for resharpening / coating Gauges & Instruments sending for calibration Machinery spares sent for repair Raw material sent

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Goods and Services Tax – Started By: – Richa Goyal – Dated:- 25-12-2017 Last Replied Date:- 28-12-2017 – I am working as an agent and raising a bill as belowservice purchased as pure agent: 60000gst on pure agent @5% 3000commission 30000gst @18% 5400Total 98400/-Question: Invoice of ₹ 63,000/- for services as a pure agent has been raised on me and I am entitled to take credit for the same. Do I show the amount as a pure agent as 63,000/- or of only ₹ 60,000/- .Kindly guide. – Reply By KASTURI SETHI – The Reply = Are you sure you are a pure agent ? I doubt you conform to the parameters of 'Pure Agent'. What is the nature of service i.e. for what commodity ? Best examples of Pure Agent are CHA, C & F Agent. Nomenclatu

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Goods and Services Tax – Started By: – MOHAN KUMAR – Dated:- 25-12-2017 Last Replied Date:- 24-9-2018 – Hi all, seasons greetings, new here and new GST registered. i am a interior decorator and designer and have registered my firm under gst works contract. was trying to understand works contract under gst, came to know its treated as service and not goods and sales. actually in our nature of work we both service and sell goods to construct something say office interior. can anybody guide on how

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