Goods and Services Tax

GST – States – 37917-FIN-CT1-TAX-0034/2017- S.R.O. No. 741/2017 – Dated:- 22-12-2017 – FINANCE DEPARTMENT NOTIFICATION The 22nd December, 2017 S.R.O. No.741/2017-In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Odisha Goods and Services Tax (Eleventh Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Odisha Gazette. 2. In the Odisha Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), for the proviso to clause (b) of sub-rule (1) of rule 40, the following proviso shall be substituted, namely:- Provided that any extension of the time limit notified by the Commissioner of Central tax shall be deemed to be notified by th

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ssioner of Central tax, may notify. 6. In the said rules, in sub-rule (1) of rule 138C, for the words in section appearing after the words twenty-four hours of , the word inspection shall be substituted. 7. In 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 /Union Territory 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. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports 8. in the said rules, in FORM GST RFD-01,- (a) in Table 7, in clause (h), for the words Recipient of deemed export , the words Recipient of deemed export supplies/Supplier of deemed export supplies shall be substituted; (b) after Statement 1, the following Statement shall be inserted, namely:- Statement 1A [rule 89(

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(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, 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 ca

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r 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 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 [

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2018 (1) TMI 1176 – MADRAS HIGH COURT – TMI – 100% EOU – Refund of unutilized CENVAT credit – denial on the ground that registration not done – N/N. 05/2006-CE(NT) dated 14.03.2006 – Held that: – reliance placed in the case of M/s.mPortal India Wireless Solutions Private Limited V. Commissioner of Service Tax, Bangalore [2011 (9) TMI 450 – KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund – appeal dismissed – decided against Revenue. – C.M.A.No.3493 of 2017 Dated:- 22-12-2017 – S. Manikumar And R. Pongiappan, JJ. For Appellant : M/s.Aparna Nandakumar JUDGMENT ( Judgment of this Court was made by S. Manikumar, J. ) Civil Miscellaneous Appeal is filed against the Final Order No.40778 of 2017, dated 22.05.2017, on the file of the Customs Excise and Service Tax Appellate Tribunal, South Zone Bench, Chennai. 2. Short facts leading to the appeal are that, M/s. BNP Paribas Sundaram Global Securities Operations Private Limited, Chennai, (hereinafter called

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s not submitted 17072 03 Service Tax amount not mentioned in invoices 60486 04. Unregistered premises at Principal Tower, College Road, Chennai 17721 The premises were not registered. 05. Services received at 4th and 5th Floor of Menon Eternity, New Door No.165, St.Mary's Road, Alwarpet, Chennai-18. 1668253 The premises were not registered at the time of export but subsequently obtained Registration. 06. Services received at International Tech Part Unit No.1 to 4, 11th Floor Taramani Chennai. 1357366 3122455 3. The respondent also filed a refund claim with Assistant Commissioner of Service Tax, Division III, for ₹ 65,02,602/- for the service tax paid, on input service tax credit taken, during the period April 2013 to June 2013 under Rule 5 of the CENVAT Credit Rules, 2004. The adjudicating authority sanctioned refund of ₹ 33,01,688/- and rejected the remaining amount, on the ground of Non-Registration of premises and ineligible CENVAT credit on Car parking charges. The

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and 52/2016 dated 26.04.2016, the first appellate authority set aside a portion of the order of the original authority, and allowed refund, as detailed below: S.No. Services Allowed by Commissioner (Appeals) OIO No.05/2016 OIO NO.12/2016 01. Car Parking Charges 1557 0 02. Rental Charges for scrubbing machine 0 1548 03. Services received at 4th and 5th Floor of Menon Eternity, New Door No.165, St.Mary's Road, Alwarpet, Chennai-18 1668253 1596745 04. Services received at International Tech Park Unit No.1 to 4, 11th Floor Taramani Chennai. 1357366 1241139 4.2 In so far as SI.No.3 and 4 of the above table are concerned, the Commissioner (Appeals) observed that Registration is not mandatory to take credit and to claim refund, and held that non-registration of premises cannot be a ground to reject refund claim. Accordingly, he set aside the impugned order to the extent of rejection of the portion of the refund claim, done on the ground of Non-registration, on the services pertaining to

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d for cleaning the office of the respondent and it has nexus with the provision of their output service and thus the said service, is qualified as input service, for taking CENVAT credit, as per the definition of the input service and set aside disallowance of CENVAT credit. 4.5 While the Commissioner (Appeals) decision allowing the credit in respect of Car Parking Charges and Rental charges for scrubbing machine was found acceptable, the decision in respect of credit availed on the inputs received, in the premises which were not registered, prior to export, but subsequently obtained Registration was found to be not legally correct, on the above finding the respondent filed an appeal before CESTAT. 5. CESTAT, Madras, vide FO No.40778 dated 22/05/2017 held inter alia that: (i) Revenue is aggrieved that the Commissioner (Appeals) has not appreciated the judgment of Hon'ble High Court in the case of Sutham Nylocots as reported in 2014 (306) ELT 255 (Mad.) (ii) Hon'ble High Court i

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uth Zonal Bench, Chennai (CESTAT for Short) in Allowing refund of Cenvat credit even without registration is correct? 2. Whether CESTAT is erred in not considering the safeguards, conditions and limitations as stipulated in the Appendix to the Notification No.27/2012-CE(NT), dated 18.06.2016." 7. Supporting the prayer, Ms.Aparna Nandakumar, learned counsel for the appellant submitted that registration is an act by which every manufacturer/assessee/service provider, comes under the ambit of Central Excise Act, 1944 / Finance Act, 1994. In order to avail any substantive benefit, like, CENVAT Credit available under the statute, registration of premises from which the taxable service is rendered is a pre-requisite. Therefore, when registration has not been done as per Section 69 of the Act, the respondent is not entitled for refund of CENVAT read with rule 4(1) of the Rules which render them ineligible far CENVAT credit an input services accumulated prior to registration. 8. Learned c

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CCE, Ludhiana – 2011 (269) ELT (Tri-Del) vide para 5.16 held as follows: "Modvat law has codified procedure far adjustment of duty liability against Modvat Account. That is required to be carried out In accordance with law and unadjusted amount is not expressly permitted to be refunded. In absence of express provision to grant refund, that is difficult to entertain except in the case of export. There cannot be presumption that in the absence of debarment to make refund, in other cases that is permissible. Refund results in outflow from treasury, which needs sanction of law and an order of refund for such purpose is sine qua non. Law has only recognized the event of export of goods for refund of Modvat credit as has been rightly pleaded by Revenue and present reference is neither the case of "otherwise due" of the refund nor the case of exported goods. Similarly absence of express grant in statute does not imply ipso facto entitlement to refund. So also absence of express

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ces (India) P Ltd., applied by CESTAT, Madras, for deciding the appeal in favour of the respondent, was accepted by the department due to monetary limit and not on merits, and therefore, learned counsel for the appellant submitted that the ratio of the said judgment, should not have been taken as a binding precedent, in view of Section 35R (3) of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. The subsequent decision of CESTAT, Madras, vide FO No. 42500/2016 dated 20/12/2016 in the case of the same party viz., M/s Scioinspire Consulting Services (India) P Ltd. was also appealed in this Hon'ble Court, by the department vide CMA. Sr. No.54980 of 2017. 11. Learned counsel for the appellant further submitted that a Hon'ble Division Bench of this Court, in the case of Commissioner of Central Excise, Coimbatore Vs Sutham Nylocots, vide final order in CMA No.926/2006, dated 09.01.2014, reported in 2014 (306) E.L.T. 255 (Mad) held that 'if at all the ass

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dated 14.03.2006? 3. Whether CESTAT i.e.Respondent No.1 is correct in applying the ratio of the judgment of the Hon'ble Karnataka High Court in the case of M/s.mPortal Wireless Solutions Private Limited when the said judgment was not accepted on merits but due to low revenue effects?" 14. After considering the provisions, relevant notifications and decisions in M/s.mPortal India Wireless Solutions Private Limited V. Commissioner of Service Tax, Bangalore, reported in 2012 (27) S.T.R.134 (Kar.); in Commissioner of Service Tax V. Tavant Technologies India Private Limited, reported in 2016 (3) TMI 535; in Commissioner, Service Tax Commissionerate V. Atrenta India Private Limited, reported in 2017 (2) ADJ 590; and in Commissioner of Central Excise, Coimbatore Vs. Sutham Nylocots, reported in 2014 (306) E.L.T. 255 (Mad), a Hon'ble Division Bench, answered the above said substantial questions of law, raised therein, against the revenue. Following the decision in C.M.A.No.860 of

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2018 (1) TMI 950 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 4 (All.) – Seizure of goods – discrepancy in the quantity – also, penalty imposed on the ground that the goods, started their journey one week after the date of the invoice – Held that: – discrepancy as regards quantity has been resolved and it is accepted to the department that the quantity of goods as disclosed in the documents is the same as found on physical verification – also, reason for which penalty imposed, prima facie cannot be the ground to seize the goods or to impose penalty.
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Subject to the petitioner furnishing security equal to the value of the goods and tax payable, in the form of indemnity bond, the vehicle along with goods shall be released in favour of

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. The other ground of seizure on which penalty has been imposed is that the goods, started their journey one week after the date of the invoice. Prima facie that cannot be the ground to seize the goods or to impose penalty. Sri C.B.Tripathi, learned standing counsel prays for and is granted three weeks' time to file counter affidavit. Petitioner will have one week thereafter to file rejoinder affidavit. List on 24.01.2018, showing the name of Sri Prem Shankar Prasad also as counsel for the respondents. In the meanwhile, subject to the petitioner furnishing security equal to the value of the goods and tax payable, in the form of indemnity bond, the vehicle along with goods shall be released in favour of the petitioner forthwith. – Case

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2018 (1) TMI 949 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 19 (All.) – Seizure of imported goods – penalty – seizure on the ground that the E-Way Bill was not found accompanying the goods though admittedly, the goods were being imported against regular Tax Invoice – Held that: – it does appear that the E-Way Bill had been downloaded and produced though with some delay but before conclusion of the penalty proceedings – there is no allegation of evasion of tax liability established either from the reading of the show cause notice or the seizure order or the penalty order the consequential penalty imposed appear to have been occasioned upon a mere technical breach and not on account of any intention to evade tax – penalty and seizure ord

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ound accompanying the goods though admittedly, the goods were being imported against regular Tax Invoice. Then, it is also the case of the petitioner that it had downloaded the E-Way Bill from the website of the department on 05.12.2017, a copy of which is also annexed to the writ petition. In the short counter affidavit filed by the State, the reply furnished by the assessee before authorities below containing that stand has also been brought on record. Therefore, it does appear that the E-Way Bill had been downloaded and produced though with some delay but before conclusion of the penalty proceedings. In view of the fact that in the present case there is no allegation of evasion of tax liability established either from the reading of the

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GST – States – 2917/GST-II – Dated:- 22-12-2017 – ORDER Subject: Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03. In exercise of the powers conferred by sub-rule (4) of rule 3 of the Haryana Goods and Services Tax Rules, 2017 read with section 168 of the Haryana Goods and Services Tax Act, 2017 (hereafter referred to as the Act ), on the recommendations of the Council, and i

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GST – States – 70/2017-State Tax – Dated:- 22-12-2017 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Notification No. 70/2017-State Tax Dated the 22nd December, 2017. No.(GHN-139)/GSTR-2017(15)-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 (Thirteenth Amendment) Rules, 2017. (2) They shall be deemed to have come into force from 21st day of December, 2017.. 2. In the Gujarat 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 value Amt. Rate Taxable

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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 refund has been claimed

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– 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 sanctioned along with interest i

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GST – States – 55/2017 – Dated:- 22-12-2017 – GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-.1) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002 No. F.3(72)/Fin(Rev-I)/2017-18/DS-VI/826 Dated: 22/12/2017 Notification No. 55/2017 – State Tax In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act. 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules. 2017, namely :- 1 . (1) These rules may be called the Delhi Goods and Services Tax (Twelfth Amendment) Rules, 2017. (2) They shall be deemed to have come into force from the 15th day of November. 2017. 2. In the Delhi Goods and Services Tax Rules, 2017, – (i) in rule 43. after sub-rule (2), the following explanation shall be inserted, namely:- "Explanation – For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate va

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

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RM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN/Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From To 6. Amount of Refund Claimed(Rs.) Act Tax Interest Penalty Fees Others Total Central tax State/UT tax Integrated tax Cess Total 7. Grounds of Refund Claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exports of services- with payment of tax (c) Exports of goods/services- without payment of tax (accumulated ITC) (d) ITC accumulated due to inverted tax structure[under clause (ii) of first proviso to section 54(3)] (e) On account of supplies made to SEZ unit/ SEZ developer(with payment of tax) (f) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (g) Recipient of deemed export DECLARATION [second proviso to section 54(3)]

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ct to the tax, interest, or any other amount for the period from-to, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 8. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier. Place Date Signature of Authorised Signatory (Name) Designation/ Status Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods Tax payable on such in

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2018 (1) TMI 276 – DELHI HIGH COURT – 2018 (12) G. S. T. L. 18 (Del.) – IGST on sale consideration – Warehousing of imported goods – double payment of IGST – Held that: – Learned counsel for the respondents would obtain instructions on the said aspect and clarify the position in the counter affidavit – Re-list on 8th March, 2018. – W. P. (C) 11542/2017 Dated:- 22-12-2017 – Sanjiv Khanna And Prathiba M. Singh, JJ. For the Petitioner : Mr. Abhishek Rastogi, Ms. Rashmi Deshpande, Ms. Anjali Krishnan & Mr. Gaurav Sharma, Advocates For the Respondents : Mr. Sanjeev Narula, CGSC & Mr.Abhishek Ghai, Advocate for UOI. Ms. Sonu Bhatnagar, Advocate Nos. 2 and 3. ORDER CM No. 47023/2017 Exemption application is allowed, subject to all just e

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ehouse. As per Box-C, the petitioner, i.e., C would be liable to pay IGST on the entire sale consideration between the seller (B) and the purchaser (C) on ₹ 300/-. As per the petitioner, this ₹ 300/- would include value of the goods of ₹ 100/-, basic customs duty of ₹ 10/- and duty deferred, i.e., IGST of ₹ 23.20. Learned counsel for the respondents would obtain instructions on the said aspect and clarify the position in the counter affidavit. Re-list on 8th March, 2018. In case the petitioner succeeds, appropriate orders will be passed. Application for stay is disposed of with the aforesaid observations. – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia – taxmanagement

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2017 (12) TMI 1462 – DELHI HIGH COURT – TMI – Restriction on Input Tax credit under GST – Held that: – It is open to the petitioner to claim whatever it wish to; in the event the credit sought is denied, the respective entitlement of the parties shall be subject to the final decision – notice issued. – W. P. (C) 11540/2017, CM APPL. 47018-47019/2017 Dated:- 22-12-2017 – S. Ravindra Bhat And A. K. Chawla, JJ. For the Petitioner : Mr. Abhishek Rastogi with Ms. Rashmi Deshpande and Mr. Ankit Shah

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Goods and Services Tax – Started By: – nandankumar roy – Dated:- 21-12-2017 Last Replied Date:- 22-12-2017 – IN SEPT WE HAVE SUPPLIED MEDICINE TO GOVT HOSPITAL MAHARASTRA IN THE MONTH OF SEPT '17 BUT NOW WE HAVE TO LIFT THE SAME ITEM AS IT IS SUPPLIED AND PARTY NOT GIVING ANY PROPER DOCUMENTS .SO PL CONFIRM WHETHER WE CAN SHOW DEC RETURN AS A SALES RETURN OR ANY OTHER SUGGESTION MOST WELCOME RELATED TO RETURN 3B OF DEC AND GSTR1 OF SEPT WHICH IS DUE TO SUBMIT OR TO BE SHOWN IN DEC ONLY PL C

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Goods and Services Tax – Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017 – Notification – TMI Updates – Highlights

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Goods and Services Tax – Started By: – janakiraman iyer – Dated:- 21-12-2017 Last Replied Date:- 23-12-2017 – Reply By Somil Bhansali – The Reply = The section 2(6) of the IGST Act defines the term Export of Service: which is as follows : (6) export of services means the supply of any service when,- (i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place of supply of service is outside India; (iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and (v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8; Thus it is evide

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dditionally, rupee payment through Vostro account must be against payment in free foreign currency by buyer in his non- resident bank account. Free foreign exchange remitted by buyer to his nonresident bank (after deducting bank service charges) on account of this transaction would be taken as export realization under export promotion schemes of FTP. (c) Contracts (for which payments are received through Asian Clearing Union (ACU) shall be denominated in ACU Dollar. However, participants in the ACU may settle their transactions in ACU Dollar or in ACU Euro as per RBI Notifications. Central Government may relax provisions of this paragraph in appropriate cases. Export contracts and invoices can be denominated in Indian rupees against EXIM Ba

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Service Tax – Demand of service tax – Validity of SCN – POST GST scenario – this Court is of the prima facie opinion that the impugned notice dated 23.10.2017 is without jurisdiction – further proceed

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GST – Order No. 11/2017 – Dated:- 21-12-2017 – F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs *** New Delhi, the 21st December, 2017 Order No. 11/2017-GST Subject: Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03 In exercise of the powers conferred by sub-rule (4) of rule 3 of the Central Goods and Serv

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GST – States – NO.CCW/GST/74/2015 – Dated:- 21-12-2017 – GOVERNMENT OF ANDHRA PRADESH COMMERCIAL TAXES DEPARTMENT ORDER NO.CCW/GST/74/2015, DATED 21-12-2017 In exercise of the powers conferred by sub-rule (4) of rule 3 of the Andhra Pradesh Goods and Services Tax Rules, 2017 read with section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017(hereafter referred to as "the Act"), on the recommendations of the Council, and in supersession of Order in CCTs Ref. CCW/GST/74/2015-1

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2018 (5) TMI 566 – GUJARAT HIGH COURT – TMI – Whether in the facts and circumstances of the case and law, the Hon'ble Tribunal has committed substantial error of law in setting aside the penalty as being unwarranted?
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Held that: – the present case stands concluded by a decision of this court in the case of Assistant Commissioner of Central Goods and Service Tax, DivisionIV V. Vodafone Essar Gujarat Limited, [2017 (10) TMI 82 – GUJARAT HIGH COURT] arising out of the very same impugned order, wherein this court has answered the question in favor of the assessee and against the revenue.
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Appeal dismissed – decided in favor of appellant. – TAX APPEAL NO. 891 OF 2017 Dated:- 21-12-2017 – MS. HARSHA DEVANI AND MR. A.S. SUPEHIA JJ. PRI

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involved in the present case stands concluded by a decision of this court in the case of Assistant Commissioner of Central Goods and Service Tax, DivisionIV V. Vodafone Essar Gujarat Limited, rendered on 28.09.2017 in Tax Appeal No.761 of 2017 arising out of the very same impugned order, wherein this court has answered the question in favour of the assessee and against the revenue. 4. In the aforesaid premises, for the reasons set out in the order dated 28.09.2017 passed by this court in Tax Appeal No.761 of 2017, it is not possible to state that the impugned order passed by the Tribunal gives rise to any question of law, much less, a substantial question of law, so as to warrant interference. The appeal, therefore, fails and is accordingl

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GST – States – G.O. Ms. No. 182 – Dated:- 21-12-2017 – GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES AND REGISTRATION DEPARTMENT [G.O. Ms. No. 182, Commercial Taxes and Registration (B1), 21th December 2017, Margazhi 6, Hevilambi, Thiruvalluvar Aandu-2048.] No. SRO A-59(b)/2017. In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Tamil Nadu Goods and Services Tax (Eleventh Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Tamil Nadu 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

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13 ; (c) after Statement 5A, the following Statement shall be inserted, 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 fi led for the said tax period. I also declare that the supplier has not claimed refund with respect to the sai

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ubstituted; (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 UNDERTAKING I here

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GST – States – Order No. 11 – Dated:- 21-12-2017 – Government of Tamilnadu Office of the Principal Secretary / Commissioner of Commercial Taxes, Ezhilagam Chepauk Chennai -600 005. Order issued by commissioner of State Tax, CHENNAI, Wednesday, December 21, 2017 (Maargazhi 6, Hevelambi, Thiruvalluvar andu-2048) Order No. 11 No. Rc.085/2016/Taxation/A1 ORDER Subject: Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for compositio

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2018 (4) TMI 97 – ALLAHABAD HIGH COURT – 2018 (10) G. S. T. L. 539 (All.) – Seizure of goods – penalty u/s 129 (3) of the U.P. G.S.T. Act, 2017 – it was alleged that the goods were not accompanied with proper documents – petitioner contends that all proper documents were furnished by it to the proper officer in response to the SCN – Held that: – the petitioner is a registered dealer inside the State of U.P. and certain documents i.e. original tax invoices, goods receipts etc. are being claimed to have been issued to cover the transactions – Since the revenue disputes the existence of those documents, an enquiry may be required to be conducted in that regard – However prima facie the petitioner being a registered dealer inside the State of

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he revenue. The affidavit of service dated 19.12.2017 filed on behalf of respondent no.6 by the learned Special Counsel Sri C.B. Tripathi today in court, is taken on record. After the amendment made in the writ petition, the petitioner seeks to challenge the penalty order dated 28.10.2017 as also the order dated 15.10.2017 by which certain goods which the petitioner was transporting from Kanpur to Delhi had been seized. At the time of detention of goods, admittedly, the same were not accompanied with proper documents. However the petitioner contends that all proper documents were furnished by it to the proper officer in response to the show cause notice. The revenue however disputes this position of fact. At the same time, copies of documen

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that the same was ever served on it. Upon instructions received, Sri C.B. Tripathi learned counsel for the revenue states that there appears that the penalty order was passed ex parte and there are some defects in the same. In view of such statement, we do not consider it necessary to consider the matter of penalty any further. The penalty order dated 28.10.2017 is therefore set aside and the matter is remitted to decide those proceedings afresh. The petitioner is allowed a week's time to file final reply to the final notice as also the charges that have been mentioned in the penalty order dated 28.10.2017 treating the same to be the part of the penalty notice itself. Upon the reply being furnished by the petitioner, the proper officer

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GST – States – 63/2017-State Tax – Dated:- 21-12-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 63/2017-State Tax The 21st December, 2017 No. GST/23/2017.- In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Arunachal 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 Tax/UT Tax Cess No. Date Value No. Date Rate Taxable

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inserted, 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 Tax /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 de

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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 sanctioned

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GST – States – 11/2017-Puducherry GST – Dated:- 21-12-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT F. No. 3074/CTD/GST/2017. Puducherry, the 21st December 2017. ORDER No. 11/2017-Puducherry GST Subject : Extension of time-limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03. In exercise of the powers conferred by sub-rule (4) of rule 3 of the Puducherry Goods and Services Tax Rules,

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GST – States – 27/WBGST/PRO/17-18 – Dated:- 21-12-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 O R D E R No.: 27/WBGST/PRO/17-18 Dated: 21/12/2017 Subject: Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03 In exercise of the powers conferred by sub-rule (4) of rule 3 of the West Bengal Goods and Services Tax Rules, 2017

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GST – States – 24–C.T./GST-67/2017-State Tax – Dated:- 21-12-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 24-C.T./GST Dated: 21/12/2017 Notification No. 67/2017 – State Tax In pursuance of section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the West

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GST – States – 25–C.T./GST-68/2017-State Tax – Dated:- 21-12-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 25-C.T./GST Dated: 21/12/2017 Notification No. 68/2017-State Tax In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the sa

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GST – States – 2274–F.T.-70/2017-State Tax – Dated:- 21-12-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 2274-F.T. Dated, Howrah, the 21st day of December, 2017 No. 70/2017-State Tax In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017:- (1) These rules may be called the West Bengal Goods and Services Tax (Thirteenth Amendment) Rules, 2017. (2) They shall come into force with immediate effect. 2. In the West Bengal 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 value Amt. Rate Taxable value Amt Rate

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mely:- "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 de

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LARATION [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 UNDERTAKING I hereby undertake to pay bac

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