Goods and Services Tax

Notified Karnataka Goods and Services Tax (Third Amendment) Rules, 2018.
NO. FD 47 CSL 2017 Dated:- 31-1-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
GOVERNMENT OF KARNATAKA
FINANCE SECRETARIAT
NOTIFICATION NO. FD 47 CSL 2017-
[4-M/2017-STATE TAX], Bengaluru
dated: 31-01-2018
In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act No. 27 of 2017) and on the recommendation of the GST Council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:-
RULES
Title and commencement
1. (1)These rules may be called the Karnataka Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall be deemed to have come into force from 23rd day of January 2018.
Amendment of rule 3
2. In the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in ru

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all be omitted.
Amendment of rule 24
5. In rule 24 of the said rules, in sub-rule (4), for the figures, letters and word "31st December, 2017", the figures, letters and word "31st March, 2018" shall be substituted;
Insertion of new rule 31A
6. After rule 31 of the said rules, the following shall be inserted, namely:-
31A. Value of supply in case of lottery, betting, gambling and horse racing.-(1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter.
(2)(a) The value of supply of lottery run by State Governments shall be deemed to be 100/ 112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
(b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gaz

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hat the aggregate value of exempt supplies shall exclude:-
(a) the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017;
(b) the value of services by way of accepting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and,
(c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India."
Amendment of rule 54
8. In rule 54 of the said rules, after s

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e Input Service Distributor;
(v) name, address and Goods and Services Tax Identification Number of the Input Service Distributor;
(vi) taxable value, rate and amount of the credit to be transferred; and
(vii) signature or digital signature of the registered person or his authorised representative.
(b) The taxable value in the invoice issued under clause (a) shall be the same as the value of the common services."
Insertion of rule 55A
9. After rule 55 of the said rules, the following shall be inserted, namely:-
"55A. Tax Invoice or bill of supply to accompany transport of goods.-The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules."
Amendment of rule 89
10. In rule 89 of the said rules , for sub-rules (4A) and (4B), the following shall be substituted with effect fro

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port of goods, shall be granted."
Amendment of rule 96
11. In rule 96 of the said rules,
(1) in sub-rule (1), for the words "an exporter", the words "an exporter of goods", shall be substituted with effect from 23rd October 2017;
(2) in sub-rule (2), for the words "relevant export invoices", the words "relevant export invoices in respect of export of goods", shall be substituted with effect from 23rd October 2017;
(3) in sub-rule (3), for the words "the system designated by the Customs shall process the claim for refund", the words "the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods", shall be substituted with effect from 23rd October 2017;
(4) for sub-rule (9), the following shall be substituted with effect from 23rd October 2017, namely:-
"(9) The application for refund of integrated tax paid on the

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consignment value exceeding fifty thousand rupees-
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person,
shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal:
Provided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment:
Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the

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rson or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01:
Provided that where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall furnish, on the common portal, the-
(a) information in Part B of FORM GST EWB-01; and
(b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the case may be.
(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01:
Provided that the regist

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tered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
Explanation 2.-The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5).
(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
(5) Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01:
Provided that where the goods are transported for a distance

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he transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods.
(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GSTEWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods:
Provided that where the goods to be transported are supplied through an e-commerce operator, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator.
(8) The information furnished in Part A of FORM GST EWB-01 shall be made avail

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s mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:-
TABLE
Sl. No.
Distance
Validity period
(1)
(2)
(3)
1.
Upto 100 km.
One day
2.
For every 100 km or part thereof thereafter
One additional day:
Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein:
Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GSTEWB-01.
Explanation.-For the purposes of this rule, the "relevant date" shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated a

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e shall be valid in every State and Union territory.
(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;
(d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State;
(e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to Government of Karnataka Notification (02/2017) No. FD 48 CSL 2017 dated the 29th June, 2017 published in the Karnataka Gazette, Extraordinary, Part-IVA, Number 592,dated the 29th June, 2017 as amended from time to time;

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(9601).";
Amendment of rule 138A
13. In rule 138A of the said rules, in sub-rule (5), for the words "Notwithstanding anything contained", the words "Notwithstanding anything contained in" shall be substituted with effect from 1st February, 2018.
Amendment of rule 138B.-
14. In rule 138B of the said rules, in sub-rule (3), in the proviso, for the words "carried out by any", the words "carried out by any other" shall be substituted with effect from 1st February, 2018.
Amendment of FORM GST RFD-01A
15. In FORM GST RFD-01A of the said rules,-
(a) after Statement 1A, the following shall be inserted, namely:-
"Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr. No.
Invoice details
Integrated tax
Cess
BRC/ FIRC
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (6+7+10 – 11)
No.
Date

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in column A. 7 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.
2.
Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.
3.
Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number.
4.
Place of Delivery shall indicate the PIN Code of place of delivery.
5.
Reason for Transportation shall be chosen from one of the following:-
Code
Description
1
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
5
Recipient not known
6
Line Sales
7
Sales Return
8
Exhibition or fairs
9
For own use
10
Others
FORM GST EWB-02
(See rule 138)
Consolidated E-Way Bill
Consolidated E-Way Bill No.
:
Consolidated E-Way Bill Date
:
Generator
:
Vehicle Number
:
N

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M/s. Chemplast Sanmar Ltd. Versus Commissioner of GST & Central Excise, Trichy
Central Excise
2018 (4) TMI 1223 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 31-1-2018
E/Misc. /41966 & 41967/2017 and E/103 & 104/2011 – Final Order Nos. 40262-40263/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri B. Ravichandran, Member (Technical)
Ms. Radhika Chandrasekaran, Advocate for the Appellant
Shri A. Cletus, Addl. Commissioner (AC) for the Respondent
Per B. Ravichandran,
These two appeals are against common impugned order dated 25.11.2010 of Commissioner, LTU, Chennai.
2. The appellants are engaged in the manufacture of excisable goods. They were in the process of setting up of manufacturing facility in Semmankuppam, Cuddalore. In this connection, they have availed various services by different service providers. The substantial dispute in the present appeals relate to eligibility of the appellant to avail such credits on these various inpu

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ubstantially on the ground that the documents on which such credits were availed were addressed to Radha Nagar office in Cuddalore. This office is neither registered with the Department nor recognized by them. The submission of the appellant is that the Semmankuppam manufacturing facility was being set up at that time. For managing the operation of setting up, they have opened an office nearby in Radha Nagar office which managed such operations. Hence on this technicality, credits cannot be disallowed. Further, on the same reasoning, the Head Office also issued documents like ISD invoices addressed to Radha Nagar office. The services were in fact used while in setting up of the Semmankuppam factory cannot be denied as asserted by the appellant. In fact, the denial of credit is not on this ground. The Revenue inferred that these credits cannot be allowed as these were not addressed to Semmankuppam as the activities were claimed to be relating to setting up of the said factory. Going by

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ara 7.1, invoices with reference to one Karaikal unit of the appellant was mistakenly availed and the credit on this issue was reversed later. All other invoices were with reference to Semmankuppam factory. Certain credit was denied on the ground that the documents were not eligible documents. These were debit notes, work orders containing all the relevant particulars as claimed by the appellant. Credit can be availed by the service recipient if the documents issued contain all the essential requirement of Rule 9 of CENVAT Credit Rules, 2004. In fact, the said rule provides for certain discretion to the jurisdictional Assistant Commissioner which can also be exercised to such satisfaction of the conditions.
6. Credits in certain cases were also denied on the ground that the appellant did not pay the full consideration for the services received. The ld. counsel submitted that for certain service providers they have retained some portion of the invoice amount as security, however, they

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Puneet Automobiles Limited through Its Director Versus State of U.P. And 3 Others
GST
2018 (4) TMI 1214 – ALLAHABAD HIGH COURT – 2019 (22) G. S. T. L. 182 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 31-1-2018
Writ Tax No. – 99 of 2018
GST
PANKAJ MITHAL AND SARAL SRIVASTAVA, JJ.
Counsel For Petitioner: Shri Shubham Agrawal, Advocate and Shri Rituraj Singh, Advocate
Counsel For Respondent: C.S.C., Shri Gyan Prakash
JUDGEMENT
Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri C.B. Tripathi special counsel has appeared for the State of U.P. and Sri Anant Kumar Tiwari learned counsel for Union of India.
The new loader/tipper with temporary registration no.- JH05AL3889 coming from Jamshedpur (Tata Motors

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where the said loader/tipper had started journey.
In view of the facts and circumstances, notwithstanding the remedy of appeal against the order of the seizure, the loader/tipper were duly supported by other documents including temporary registration number ensuring no possibility of evasion of tax, as provided in other matters of the similar nature, we direct the respondent to release the loader/tipper without demanding any security from the petitioner forthwith leaving the order of penalty to be challenged by the petitioner if necessary by means of an appeal under Section 107 of the U.P. GST if so advised.
Sri C.B. Tripathi, may file reply to this writ petition within a period of three weeks. Two weeks thereafter is allowed to the petit

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Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6
24/2017-State Tax Dated:- 31-1-2018 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
STATE GOODS AND SERVICES TAXES DEPARTMENT
Notification No. 24/2017-State Tax
No. C1-21187/2017.
Thiruvananthapuram, 31st January 2018.
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter

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Extends the time limit for furnishing the details of outward supplies in FORM GSTR-1.
23/2017-State Tax Dated:- 31-1-2018 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
STATE GOODS AND SERVICES TAXES DEPARTMENT
Notification No. 23/2017-State Tax
No. C1-24614/2016.
Thiruvananthapuram, 31st January 2018.
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Kerala Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter in this notification referred to as the Act) and in supercession of notification No. 17/2017-State Tax dated the 23rd November, 2017, published in the Kerala Gazette No. 48, Volume VI, dated the 5th December, 2017, Part IV, except as respe

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Corrigendum to Notification No.GSL/GST/RULE-138(14)/B.7 dated the 29th January, 2018 – for Intra-State Movement.
GSL/GST/RULE-138(14)/B Dated:- 31-1-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
CORRIGENDUM
By the Commissioner of State Tax,
Gujarat State Ahmedabad
Dated the 31st January, 2018
No.GSL/GST/RULE-138(14)/B
In the notification of the Commissioner of State Tax, Gujarat State, Ahmedabad No.GSL/GST/RULE-138(14)/B.7 dated the 29th January, 2018,-
(i) For th

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Waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-6 by the due date.
38/1/2017-Fin(R&C)(46)/430 Dated:- 31-1-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
Notification
No. 38/1/2017-Fin(R&C)(46)/430
In exercise of the powers conferred by Section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred

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Waives the amount of late fee payable furnish the return in FORM GSTR-5A by the due date.
38/1/2017-Fin(R&C)(45)/431 Dated:- 31-1-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
Notification
No. 38/1/2017-Fin(R&C)(45)/431
In exercise of the powers conferred by Section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the “said Act”), the Government

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Waives the amount of late fee payable furnish the return in FORM GSTR-5 by the due date.
38/1/2017-Fin(R&C)(44)/432 Dated:- 31-1-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
Notification
No. 38/1/2017-Fin(R&C)(44)/432
In exercise of the powers conferred by Section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the “said Act”), the Government o

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Waives the amount of late fee payable furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by the due date.
38/1/2017-Fin(R&C)(43)/433 Dated:- 31-1-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
Notification
No. 38/1/2017-Fin(R&C)(43)/433
In exercise of the powers conferred by Section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification refer

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Notifies www.gst.gov.in and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal.
38/1/2017-Fin(R&C)(47)/429 Dated:- 31-1-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
Notification
38/1/2017-Fin(R&C)(47)/429
In exercise of the powers conferred by section 146 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017), and in supersession of the Government notification No. 38/1/2017-Fin(R&C)(3) dated 21st June, 2017, published in the Extraordinary, Official Gazette No. 3, Series I No. 11, dated the 21st June, 2017, except as respects

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THE UTTAR PRADESH GOODS AND SERVICES TAX (THIRTEENTH AMENDMENT) RULES, 2018
KA. NI-2-155/XI-9(42)/17 Dated:- 31-1-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
No. KA. NI-2-155/XI-9(42)/17-U.P. GST Rules-2017-Order(103)-2018
Lucknow : Dated : January 31, 2018
In exercise of the powers conferred by section 164 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 is pleased to make the following rules with a view to amending the Uttar Pradesh Goods And Services Tax Rules, 2017:-
THE UTTAR PRADESH GOODS AND SERVICES TAX (THIRTEENTH AMENDMENT) RULES, 2018
Short title and Commencement
1.
(1) These rules may be called the Uttar Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2018.
(2) Save as otherwise provided, th

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the words "half per cent.", the words "half per cent of the turnover of taxable supplies of goods in the State" shall be substituted and be deemed to have been substituted with effect from 1st January, 2018;
Amendment in rule 20
4.
In the said rules, in rule 20, the proviso shall be omitted;
Amendment in rule 24
5.
In the said rules. in rule 24, in sub-rule (4), for the figures, letters and word "31st December, 2017", the figures, letters and word "31st March, 2018" shall be substituted;
Insertion of rule 31A
6.
In the said rules, after rule 31, the following rule shall be inserted, namely:-
"31A. Value of supply in case of lottery, betting, gambling and horse racing.-(1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter.
(2) (a) The value of supply of lottery run by State Government shall be deemed to be 100

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all be 100% of the face value of the bet or the amount paid into the totalisator.";
Amendment in rule 43
7.
In the said rules, in rule 43, after sub-rule (2), for the Explanation, the following Explanation shall be substituted, namely:-
"Explanation -For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude:-
(a)
the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integraled Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part 11, Section 3, Sub section (i), vide number GSR 1338(0) dated the 27th October, 2017;
(b)
the value of services by way of accepting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financia

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characters – hyphen or dash and slash symbolised as , "-" and, "/" respectively, and any combination thereof, unique for a financial year;
(iii)
date of its issue;
(iv)
Goods and Services Tax Identification Number of supplier of common service and original invoice number whose credit is sought to be transferred to the Input Service Distributor;
(v)
name, address and Goods and Services Tax Identification Number of the Input Service Distributor;
(vi)
taxable value, rate and amount of the credit to be transferred; and
(vii)
signature or digital signature of the registered person or his authorised representative.
(b) The taxable value in the invoice issued under clause (a) shall be the same as the value of the common services,";
Amendment in rule 55
9.
In the said rules, after rule 55, the following rule shall be inserted, namely:-
"55A. Tax Invoice or bill of supply to accompany transport of goods.-The person-in-charge of the conveyance shall c

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October, 2017 published in the Gazette of India, Extraordinary, Part 11, Section 3. .Sub-section (i), vide number G.S.R 1321(E) dated the 23rd October, 2017 or notification No. 78/2017-Customs dated the 13rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub section (i), vide number G.S.R 1272(E) dated the 13rd October, 2017 or notification No. 79/2017-Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E) dated the 13th October, 2017, or all of them, 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"
Amendment in rule 96
11.
In the said rules, in rule %,-
(a)
in sub-rule (1), for the words "an exporter", the words "an expo

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alt with in accordance with the provisions of rule 89",
(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of notification No. KA.NI.-2-1696/XI-9(42)/17-U.P. GST Rulcs-2017-Order-(71)-2017 dated 16-11-2017. or Notification No. KA.NI.-2-1663/XI-9(15)/17-U.P. Act-1-2017-Order-(73)-2017 dated 16-11-2017 or notification No 41/2017-iniegrated Tax (Rate) dated the 23rd October. 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E) dated the 23rd October. 2017 or notification No. 78/2017-Customs dated the 13th October, 2017 published in the Gazette of India. Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E) dated the 13th October, 2017 or notification No. 79/2017-Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary. Part II. Section 3, Sub-section

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ay bill shall be generated by tie principal irrespective of the value of the consignment:
Provided further dial where handicraft goods are transported from one Slate in another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment,
Explanation 1.-for the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in notification No. KA.NI.-2-1414/XI-9(15)/17-U.P. Act-1-2017-Order-(48)-2017 dated 27-09-2017 as amended from time to time.
Explanation 2.-For the purposes of this rule, die consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan. as the ease may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax. i

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

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RM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01:
Provided that where the goods are transported for a distance of less than ten kilometers within the State from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill.
(5A) The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment:
Provided that once the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to

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orted are supplied through an e-commerce operator, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator.
(8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1:
Provided that when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available.
(9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within 24 hours of generation of the e- way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B:
Provided further the uni

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of this rule, the "relevant date" shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours.
(11) The details of e-way bill generated under sub-rule (1) shall be made available to the-
(a)
supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or
(b)
recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
(12) Where the person to whom the information specified in sub-rule (11) has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made a

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ed are specified in the Schedule appended to notification No. F A-3-35-2017-l-V(63) dated the 30th June, 2017 as amended from time to time;
(f)
where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and
(g)
where the goods being transported are treated as no supply under Schedule III of the Act.
Explanation.-The facility of generation and cancellation of e-way bill may also be made available through SMS.
ANNEXURE
[(See rule 138 (14)]
S. No.
Description of Goods
(1)
(2)
1
Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
2
Kerosene oil sold under PDS
3
Postal baggage transported by Department of Posts
4
Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
5
Jewellery, goldsmiths' and silversmiths'

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debit note, if any
Inte-
grated tax and cess involved in credit note, if any
Net Inte-
grated tax and cess (6 + 7 + 10 – 11)
No.
Date
Value
Tax-
able value
Amt.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
Statement- 3 [rule 89(2)(b) and 89(2)(c)]
Refund Type: Export without payment of tax (accumulated ITC)
(Amount in Rs.)
Sr. No.
Invoice details
Goods/Services (G/S)
Shipping bill/ Bill of export
EGM Details
BRC/ FIRC
No.
Date
Value
Port code
No.
Date
Ref. No.
Date
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
(b) after Statement 3A, the following Statement shall be inserted, namely:-
"Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
GSTIN of recipient
Invoice details
Shipping bill/ Bill of export/ Endorsed invoice by SEZ
Inte-
grated Tax
Cess
Inte-
grated tax and cess involved in debit note, if any
Integrated tax and cess involve

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rnover above five crore rupees in the preceding financial year.
2.
Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.
3.
Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number.
4.
Place of Delivery shall indicate the PIN Code of place of delivery.
5.
Reason for Transportation shall be chosen from one of the following:-
Code
Description
1
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
5
Recipient not known
6
Line Sales
7
Sales Return
8
Exhibition or fairs
9
For own use
10
Others
FORM GST EWB-02
(See rule 138)
Consolidated E-Way Bill
Consolidated E-Way Bill No.
:
Consolidated E-Way Bill Date
:
Generator
:
Vehicle Number
:
Number of E-Way Bills
E-Way Bill Number
";
Amendment in FORM GST EWB 03
17.
In As said rules, in FORM GST EWB-03, for the letters "UT" at both places where they occur, the words "Union t

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Delhi Goods and Services Tax (Amendment) Rules, 2018
03/2018 Dated:- 31-1-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-1) DEPARTMENT
DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002
No. F.3(82)/Fin (Rev-I)/2017-18/DS-VI/59
Dated: 31/01/2018
Notification No. 03/2018 – 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 (Amendment) Rules, 2018.
(2) Unless otherwise specified, they shall be deemed to have come into force from the 23rd day of January, 2018.
2. In the Delhi Goods and Services Tax Rules, 2017,-
(i) in rule 3, in sub-rule (3A), for the words "ninety days", t

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e 31, the following rule shall be inserted, namely:-
"31A. Value of supply in case of lottery, betting, gambling and horse racing.-(1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter.
(2) (a) The value of supply of lottery run by State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
(b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation:- For the purposes of this sub-rule, the expressions-
(a) "lottery run by State Governments" means a lottery not allowed to be sold in any State other than the organizing State.
(b) "lottery authorised b

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India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017;
(b) the value of services by way of accepting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and
(c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India.";
(vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:-
"(1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall cont

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e in the invoice issued under clause (a) shall be the same as the value of the common services.";
(viii) after rule 55, the following rule shall be inserted, namely:-
"55A. Tax Invoice or bill of supply to accompany transport of goods.-The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rule 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules.";
(ix) with effect from 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely :-
"(4A) In the case of supplies received on which the supplier has availed the benefit of the Government of National Capital Territory of Delhi, Finance Department, notification No. F.3(42)/Fin(Rev-I)/2017-18/DS-VI/746 (48/2017-State Tax) dated 23rd November, 2017, refund of input tax credit, availed in respect of other inputs or input servi

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d 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."
(x) with effect from the 23rd October, 2017, in rule 96,
(a) in sub-rule (1), for the words "an exporter", the words "an exporter of goods" shall be substituted;
(b) in sub-rule (2), for the words "relevant export invoices", the words "relevant export invoices in respect of export of goods" shall be substituted;
(c) in sub-rule (3), for the words "the system designated by the Customs shall process the claim for refund", the words "the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods " shall be substituted;
(d) for sub-rule (9), the following sub-rules shall be sub

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8/2017-Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E) dated 13th October, 2017 or notification No. 79/2017-Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E) dated 13th October, 2017.";
(xi) with effect from 1st February, 2018, for rule 138, the following rule shall be substituted, namely:-
"138. Information to be furnished prior to commencement of movement of goods and generation of e- way bill.-(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees-
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person,
shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electro

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ed from time to time.
Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document.
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01:
Provided that where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall

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y, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of less than ten kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the thir

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y assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment:
Provided that once the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods.
(7) Where the consignor or the consignee has not generated FORM GST EWB-01 i

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e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within 24 hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B:
Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:-
TABLE
Sl. No.
Distance
Validity period
(1)
(2)
(3)
1.
Upto 100 km.
One day
2.
For every 100 km. or part thereof thereafter
One additional day:
Prov

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of FORM GST EWB-01 has been furnished by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
(12) Where the person to whom the information specified in sub-rule (11) has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.
(13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory.
(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the por

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e-way bill may also be made available through SMS.
ANNEXURE
[(See rule 138 (14)]
S. No.
Description of Goods
(1)
(2)
1.
Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
2.
Kerosene oil sold under PDS
3.
Postal baggage transported by Department of Posts
4.
Natural or cultured pearls and precious or semiprecious stones; precious metals and metals clad with precious metal (Chapter 71)
5.
Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)
6.
Currency
7.
Used personal and household effects
8.
Coral, unworked (0508) and worked coral (9601).”
(xii) with effect from 1st February, 2018, in Rule 138A, in sub-rule (5), for the words “Notwithstanding anything contained”, the words “Notwithstanding anything contained in” shall be substituted;
(xiii) with effect from 1st February, 2018, in Rule 138B, in sub-rule (3), in the proviso, for the words “carried out by any”, the words “carried out by any

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pe: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
GSTIN of recipient
Invoice details
Shipping bill/Bill of export/Endorsed invoice by SEZ
Integrated Tax
Cess
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (8+9+10-11)
No.
Date
Value
No.
Date
Taxable Value
Amt.
1
2
3
4
5
6
7
8
9
10
11
12
“;
(XV) with effect from 1st February, 2018, for FORM GST EWB-01 and FORM GST EWB-02, the following forms shall be substituted, namely;-
“FORM GST EWB-01
(See rule 138)
E-Way Bill
E-Way Bill No. :
E-Way Bill date :
Generator :
Valid from :
Valid until :
PART-A
A.1
GSTIN of Supplier
A.2
GSTIN of Recipient
A.3
Place of Delivery
A.4
Document Number
A.5
Document Date
A.6
Value of Goods
A.7
HSN Code
A.8
Reason for Transportation
PART-B
B.1
Vehicle Number for Road
B.2
Transport Document Number
Notes:
1. HSN Code

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Waiver of late fee for failure to furnish the returns in FORM GSTR 6 by due date
119/2018/5(120)/XXVII(8)/2017/CT-7 Dated:- 31-1-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
No. 119/2018/5(120)/XXVII(8)/2017/CT-7
Dehradun Dated:: 31 January, 2018
Notification
WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;
NOW, THEREFORE, in exercise of the powers conferred by sec

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Waiver of late fee for failure to furnish the returns in FORM GSTR-5 by due date
117/2018/5(120)/XXVII(8)/2017/CT-5 Dated:- 31-1-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
No. 117/2018/5(120)/XXVII(8)/2017/CT-5
Dehradun Dated:: 31 January, 2018
Notification
WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;
NOW, THEREFORE, in exercise of the powers conferred by sec

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Waiver of late fee for failure to furnish the returns in FORM GSTR-5A by due date.
118/2018/5(120)/XXVII(8)/2017/CT-6 Dated:- 31-1-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
No. 118/2018/5(120)/XXVII(8)/2017/CT-6
Dehradun Dated:: 31 January, 2018
Notification
WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;
NOW, THEREFORE, in exercise of the powers conferred by s

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Waiver of late fee for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by due date
116/2018/5(120)/XXVII(8)/2017/CT-4 Dated:- 31-1-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
No. 116/2018/5(120)/XXVII(8)/2017/CT-4
Dehradun Dated:: 31 January, 2018
Notification
WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;
NOW, THEREFORE,

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Reduction of late fee in case of delayed filing of form GSTR-1
KA. NI-2-159/XI-9(47)/17 Dated:- 31-1-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
No. KA. NI-2-159/XI-9(47)/17-U.P. Act-1-2017-Order(107)-2018
Lucknow : Dated : January 31, 2018
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) (hereinafter referred to as the said Act), read with section 21 of Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904) the Governor, on the recommendations of the Council, hereby waives the amount of late fee payable by any registere

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Reduction of late fee in case of delayed filing of form GSTR-5
KA. NI-2-158/XI-9(47)/17 Dated:- 31-1-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
No. KA. NI-2-158/XI-9(47)/17-U.P. Act-1-2017-Order(106)-2018
Lucknow : Dated : January 31, 2018
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) (hereinafter in this notification referred to as the said Act), read with section 21 of Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904) the Governor, on the recommendations of the Council, hereby waives the amount of late fee pay

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Reduction of late fee in case of delayed filing of form GSTR-5A
KA. NI-2-157/XI-9(47)/17 Dated:- 31-1-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
No. KA. NI-2-157/XI-9(47)/17-U.P. Act-1-2017-Order(105)-2018
Lucknow : Dated : January 31, 2018
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 2

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Reduction of late fee in case of delayed filing of form GSTR-6
KA. NI-2-156/XI-9(47)/17 Dated:- 31-1-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
No. KA. NI-2-156/XI-9(47)/17-U.P. Act-1-2017-Order(104)-2018
Lucknow : Dated : January 31, 2018
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 20

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M/s R.R. Agro Industries Through Its Prop. Versus State Of U.P. Through Its Secy. And 3 Others
GST
2018 (2) TMI 608 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 31-1-2018
WRIT TAX No. – 105 of 2018
GST
Hon'ble Pankaj Mithal And Hon'ble Saral Srivastava , JJ. 
For Petitioner : Aditya Bhushan Singhal,Aditya Pandey,Bipin Kumar Pandey
For Respondent : C.S.C.,A.S.G.I.
ORDER
Heard Sri Aditya Pandey, learned counsel for the petitioner, Sri C.B. Tripathi, special counsel for the respondents no. 1, 3 and 4 and Sri Anant Tiwari, learned counsel for the respondent no. 2.
The petitioner is aggrieved by the order of seizure dated 13.01.2018 alleged to have been passed under Section 129(

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t submits that in the matters covered by Integrated Goods and Services Tax Act, 2017 (IGST) the provisions of Central G.S.T. Act apply mutatis mutandis. Since analogous provisions like Section 129(1) of the U.P.G.S.T. Act exist in the Central G.S.T. Act as well, the order of seizure is not illegal or without jurisdiction.
The U.P.G.S.T. Act makes provision for levy and collection of tax on intrastate supply of goods or services or both i.e. relating to transactions within the State, whereas IGST Act covers interstate transactions. In this view of the matter, the transaction in question is treated to be covered by the IGST Act and the provisions of U.P. G.S.T. Act would not apply. However, a similar provision as Section 129 of the U.P. G.S.

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s clearly traceable under the relevant Act as well.
Accordingly, we are of the view that the impugned order is to be treated to have been passed under IGST Act read with Section 129 of the Central G.S.T. Act rather than the one passed under U.P.G.S.T. Act.
The next submission of Sri Pandey, is that the consignment of goods has been seized by treating them to be 'Ghamella' rather than 'Tasla'. 'Tasla' was exempted from G.S.T. vide notification dated 29.06.2017 and 'Ghamella' has been included in the taxable goods vide notification dated 25.01.2018. Thus, on the relevant date 'Ghamella' was also an exempted item and the order of seizure is patently illegal.
In view of above, the question for consider

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The Delhi Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
75/2017-State Tax Dated:- 31-1-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION
Delhi, the 31st January, 2018
No. 75/2017-State Tax
No. F. 3(78)/Fin(Rev-I)/2017-18/DS-VI/55.-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 (Fourteenth Amendment) Rules, 2017.
(2) Unless otherwise specified, they shall be deemed to have come into force from the 29th day of December, 2017.
2. In the Delhi Goods and Services Tax Rules, 2017, –
(i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted

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ion 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula – Refund Amount = (Turnover of zero-rated supply 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

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(4A) In the case of supplies received on which the supplier has availed the benefit of notification No. F.3(42)/Fin(Rev-I)/2017-18/DS-VI/746 (48/2017-State Tax) dated 23rd November, 2017 of the Government of National Capital Territory of Delhi, refund of input tax credit, 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 notification No. F.3(57)/Fin(Rev-I)/2017-18/DS-VI/763 [40/2017-State Tax(Rate)] dated 27th November, 2017 of the Government of National Capital Territory of Delhi 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 gra

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rt of goods or services should not have received supplies on which the supplier has availed the benefit notification No. F.3(42)/Fin(Rev-I)/2017-18/DS-VI/746 (48/2017-State Tax) dated 23rd November, 2017 of the Government of National Capital Territory of Delhi or notification No. F.3(57)/Fin(Rev-I)/2017-18/DS-VI/763 [40/2017-State Tax(Rate)] dated 27th November, 2017 of the Government of National Capital Territory of Delhi or 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)
Nam

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missionerate
5
Details of Bank Account of representative in India(if appointed)
Account Number
Type of account
Bank Name
Branch Address
IFSC
6
Documents Uploaded
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
7
Declaration
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.
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 pass

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is holding power of attorney with authorisation letter.
Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India
Scanned copy of License issued by origin country
Scanned copy of Clearance certificate issued by Government of India
3
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of 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 Pow

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n Code (EVC).
2. Appointed representative in India shall have the meaning as specified under section 14 of Integrated Goods and Services Tax Act, 2017.”;
(vii) in FORM GST REG-13,
a. in PART-B, at serial no. 4, the words, “Address of the entity in State” shall be substituted with the words, “Address of the entity in respect of which the centralized UIN is sought”;
b. in the Instructions, the words, “Every person required to obtain a unique identity number shall submit the application electronically” shall be substituted with the words, “Every person required 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 person having UIN
Auto populated
3. Details of inward supplies received
(Amount in Rs. for all Tabl

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fund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.
1. UIN :
2. Name :
3. Address :
4. Tax Period (Quarter) : From

To

5. ARN and date of GSTR11 : ARN <……………> Date

6. Amount of Refund Claim :
State
Central Tax
State /UT Tax
Integrated Tax
Cess
Total
9. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
10. Verification
I _______ as an authorised representative of << 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 Fin

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Extend Time period for furnishing the details in FORM GSTR-1.
71/2017-State Tax Dated:- 31-1-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 31st, January, 2018
No. 71/2017-State Tax
No. F.3(79)/Fin (Rev-I)/2017-18/DS-VI/56.-In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), and in supersession of Notification No.57/2017-State Tax (issued in reference to GOI notification No. 57/2017-Central Tax dated the 15th November, 2017), published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.3 (70 )/Fin (Rev-I)/2017-18/DS-VI/808, da

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ding entry in column (3) of the said Table, namely:-
TABLE
Sl. No.
Quarter for which the details in FORM GSTR-1 are furnished
Time period for furnishing the details in FORM GSTR-1
(1)
(2)
(3)
1
July – September, 2017
10thJanuary, 2018
2
October – December, 2017
15th February, 2018
3
January – March, 2018
30th April, 2018
3. The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under subsection (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.
4. This notification shall come into force with effect from the 29th day of December, 2017.
By Order and in the N

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Waiver the amount of late fee payable under section 47 return in FORM GSTR-4.
73/2017-State Tax Dated:- 31-1-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 31st January, 2018
No. 73/2017-State Tax
No. F. 3 (80)/Fin (Rev-I)/2017-18/DS-VI/57.-In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification referred to as the said Act), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act, by any register

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