Goods and Services Tax

Goods and Services Tax – 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 Cen

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Goods and Services Tax – 24/24/2017 – Dated:- 21-12-2017 – Circular No.24/24/2017-GST F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, dated the 21st December, 2017 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) Madam/Sir, Sub – Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger- Reg. Due to the non-availability of the refund module on the common portal, it has been decided by the competent authority, on the recommendations of the Council, that the applications/documents/forms pertaining to refund claims on account of inverted duty structure (including supplies in terms of notification Nos. 40/2017-Central Tax (Rate) and 41/2017-Integrated Tax (Rate) both dated 23.

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the Council (section 54(3) of the CGST Act refers); (ii) refund of tax on the supply of goods regarded as deemed exports; and (iii) refund of balance in the electronic cash ledger. 2.0 It is clarified that refund claims in respect of zero-rated supplies and on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger shall be filed for a tax period on a monthly basis in FORM GST RFD-01A.However, in case registered persons having aggregate turnover of up to ₹ 1.5 crorein the preceding financial year or the current financial year are opting to file FORM GSTR-1 quarterly (notification No. 57/2017-Central Tax dated 15.11.2017 refers), such persons shall apply for refund on a quarterly basis. Further, it is stated that the refund claim for a tax period may be filed only after filing the details in FORM GSTR-1 for the said tax period. It is also to be ensured that a valid return in FORM GSTR-3B has been filed for the last tax period before the one

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atement 1 and Statement 1A of FORM GST RFD-01A have to be filled:- 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 inverted rated supply of goods Adjusted total turnover Net input tax Credit Maximum refund amount to be claimed [(1×4÷3)-2] 1 2 3 4 5 Statement 1A [rule 89(2)(h)] Refund type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl. No. Details of invoices of inward supplies received Tax paid on inward supplies Details of invoices of outward supplies issued Tax paid on outward supplies No. Date Taxable Value Integrated Tax Central Tax State/Un ion territory Tax No. Date Taxable Value Integrated Tax Central Tax State/Union territory Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 4.0 Whereas, the Government has issued notification No. 48/2017-Central Tax dated 18.10.2017 un

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procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export as laid down in Circular No. 14/14/2017-GST dated 06.11.2017 needs to be complied with. 4.1 Further, as per the provisions of rule 89(2)(g) of the CGST Rules, the following statement 5B of FORM GST RFD-01A is required to be furnished for claiming refund on supplies declared as deemed exports:- 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 5.0 It is reiterated that para 2.5 of Circular No. 17/17/2017-GST dated 15.11.2017 may be referred to in order to

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-GST dated 15.11.2017 as against the time limit of three days prescribed in para 4 of the said Circular. It must be ensured that the timelines specified under section 54(7) and rule 91(2) of the CGST Rules for the sanction of refund are adhered to. 6.0 In order to facilitate sanction of refund amount of central tax and State tax by the respective tax authorities, it has been decided that both the Central and State Tax authority shall nominate nodal officer(s) for the purpose of liasioning through a dedicated e-mail id. Where the amount of central tax and State tax refund is ordered to be sanctioned provisionally by the Central tax authority and a sanction order is passed in accordance with the provisions of rule 91(2) of the CGST Rules, the Central tax authority shall communicate the same, through the nodal officer, to the State tax authority for making payment of the sanctioned refund amount in relation to State tax and vice versa. The aforesaid communication shall primarily be made t

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Goods and Services Tax – 25/25/2017-GST – Dated:- 21-12-2017 – Circular No. 25/25/2017-GST F. No. 275/22/2017-CX.8A Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, dated 21st December, 2017 To, Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioner of Central Tax (All) Principal Director Generals/Director Generals (All) Sub: Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling – reg As per rules 104 and 106 of the CGST Rules, 2017 (hereinafter referred to as the CGST Rules ) the application for obtaining an advance ruling and filing an appeal against anadvance ruling shall be made by the applicant on the common portal. However, due to the unavailability of the requisite forms on the common portal, a new rule 107A has been inserted vide notification No. 55/2017-Central Tax, dated 15.11.2017, which states that in respect of an

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Advance Ruling 3. An application for obtaining an advance ruling under sub-section (1) of section 97 of the CGST Act and the rules made thereunder, shall be made in quadruplicate, in FORM GST ARA-01. The application shall clearly state the question on which the advance ruling is sought. The application shall be accompanied by a fee of five thousand rupees which is to be deposited online by the applicant, in the manner specified under section 49 of the CGST Act. It is reiterated that though the application shall be filed manually till the advance ruling module is made available on the common portal, the fee is required to be deposited online in terms of section 49 of the CGST Act. 4. In orderto make the payment of fee for filing an application for Advance Ruling on the common portal, the applicant has to fill his details using Generate User ID for Advance Ruling under User Services . After entering the email id and mobile number, a One Time Password (OTP) shall be sent to the email id.

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fairs, by any other adult member of such family or by the authorised signatory of such Karta; (c) in the case of a company, by the Chief Executive Officer or the authorised signatory thereof; (d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf; (e) in the case of a firm, by any partner thereof, not being a minor or the authorised signatory thereof; (f) in the case of any other association, by any member of the association or persons or the authorised signatory thereof; (g) in the case of a trust, by the trustee or any trustee or the authorised signatory thereof; or (h) in the case of any other person, by some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48 of the CGST Act. Form and Manner of Appeal to the Appellate Authority for Advance Ruling 6. An appeal against the advance ruling issued under sub-section (6) of section 98 of the CGST Act and the rules m

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risdictional officer, as the case maybe. 8. The appeal, the verification contained therein and all the relevant documents accompanying such appeal shall be signed- (a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and (b) in the case of an applicant, in the manner specified in Para 5 above. 9. The application for advance ruling or the appeal before the Appellate Authority shall be filed in the jurisdictional office of the respective State Authority for Advance Ruling or the State Appellate Authority for Advance Ruling respectively. 10. If the space provided for answering any item in the Forms is found to be insufficient, separate sheets may be used. Further, the application, the verification appended thereto, the Annexures to the application and the statements and documents accompanying the Annexures must be self-attested. 11. It is requested that suitable trade notices may be issued to publicize the contents of thi

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Goods and Services Tax – 23/23/2017 – Dated:- 21-12-2017 – Circular No.23/23/2017-GST F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, dated 21st December, 2017 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) Madam/Sir, Subject: Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc.- regarding Various communications have been received regarding the difficulties being faced by a principal

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h the principal as well as the auctioneer may be allowed to maintain the books of accounts relating to the additional place(s) of business at their principal place of business itself. 3. The issue has been examined. In exercise of the powers conferred under section 168 (1) of the CGST Act, for the purpose of uniformity in the implementation of the Act, it is hereby clarified that – (a) The principal and the auctioneer of tea, coffee, rubber etc. are required to declare warehouses where such goods are stored as their additional place of business. The buyer is also required to disclose such warehouse as his additional place of business if he wants to store the goods purchased through auction in such warehouses. (b) Both the principal and the

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Goods and Services Tax – 22/22/2017 – Dated:- 21-12-2017 – Circular No. 22/22/2017-GST F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, dated 21st December, 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries-Reg. Various representations have been received regarding taxation of the supply of art works by artists in different States other than the State in which they ar

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f rule 55 of the Central Goods and Services Tax Rules, 2017 (hereafter referred as the said Rules ) provides that the supplier shall issue a delivery challan for the initial transportation of goods where such transportation is for reasons other than by way of supply. Further, sub-rule (3) of the said rule provides that the said delivery challan shall be declared as specified in rule 138 of the said Rules. It is also seen that sub-rule (4) of rule 55 of the said Rules provides that where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods. 3. A combined readin

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GST – 70/2017 – Dated:- 21-12-2017 – Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs Notification No. 70/2017 – Central Tax New Delhi, the 21st December, 2017 G.S.R. 1531 (E):- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Central Goods and Services Tax Rules, 2017, – (i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:- 6. Zero rated supplies and Deemed Exports GSTTN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Central Tax State / UT Tax Cess No. Date Value No. Date Rate Taxable value Amt.

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

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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 sancti

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GST – 69/2017 – Dated:- 21-12-2017 – Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs] Notification No. 69/2017 – Central Tax New Delhi, the 21st December, 2017 G.S.R. 1530 (E).- 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) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and in supersession of notification N

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GST – 68/2017 – Dated:- 21-12-2017 – Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs] Notification No.68/2017 – Central Tax New Delhi, the 21st December, 2017 G.S.R. 1529 (E).- 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 referred to as the said Act) and in supersession of notification No. 60/2017-Central Tax, dated the 15th

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GST – 67/2017 – Dated:- 21-12-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 67/2017 – Central Tax New Delhi, the 21st December, 2017 G.S.R. 1528 (E).- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Central Goods and Services Tax Rules, 2017 and in supersession of notification No. 44/2017-C

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Goods and Services Tax – Started By: – Nageswara Rao Sripada – Dated:- 20-12-2017 Last Replied Date:- 22-12-2017 – Query No.1: We were holding TIN No. 28935428255 in the erstwhile and combined State of Andhra Pradesh. We have filed the return ORIGINAL MONTHLY RETURN FOR VALUE ADDED TAX (FORM VAT 200) for the month of May, 2014 [last return] on 23.06.2014, carrying out a balance of input credit of Rs.32,85,460/-. Consequent to separation of state, we have obtained VAT Registration No. 36935428255 in Telanagana State. At the advent of GST w.e.f. 01.07.2017, we filed ORIGINAL MONTHLY RETURN FOR VALUE ADDED TAX (FORM VAT 200) [last] for the month of June, 2017 on 10.07.2017, carrying out the balance of input credit of Rs.1,33,616/-. To claim t

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since then, we filed NIL E.R.1 returns for the Months of February, March, April, May and June, 2017 (the E.R.1 for June, 2017 filed on 04.07.2017. The balance as on 31.01.2017 (as shown in E.R.1 for January, 2017) were not carried over in these returns as the returns are NIL. To claim the transitional credit of ₹ 82,22,897/- in the GSTR TRAN-1, the system is not accepting submission with the remarks Records with processed with error exists. Kindly Edit/Delete to proceed further . Any number of time we repeat the entries, the same remarks are being exhibited and we are not able to submit and file the GSTR-TRAN-1. If we do not file GSTR-TRAN-1, is there any provision of refund of Rs.82,22,897/-? Finally, are we loosers or is there any

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Goods and Services Tax – GST – Dated:- 20-12-2017 – The implementation of GST in the country has been largely smooth barring a few teething problems. Further, it is informed that GST has been implemented in all sectors except on the supply of alcoholic liquor for human consumption, on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel. It is not a fact that ₹ 65000 crores are to be refunded to exporters during July-October quarter as per available refund claims lodged with the government. The GST Council in its 22nd Meeting had approved a major relief package for exporters. The Council was unanimous that it is in the national interest to take all possible m

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matching with the details filed by them in Shipping bills, the refunds have already been disbursed. But there are many cases where the refund of IGST could not be done due to errors in the EGM /GSTR 1 return/Shipping Bill. The analysis of the common errors that are hindering the disbursal of IGST refund, and decisions taken to address such errors were also circulated to field formations of Customs. Also a circular detailing the manual filing and processing of refund claims in respect of zero-rated supplies has been issued by CBEC. Various representations on GST have been received from various stakeholders including Export Promotion Councils from time to time and the issues flagged are being raised with the GST Council for further decisions

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Goods and Services Tax – Started By: – janakiraman iyer – Dated:- 20-12-2017 Last Replied Date:- 21-12-2017 – Section 17 (5) (g) of CGST denies credit on goods and services or both used for personal consumption. In the light of this when an employee travels on business and avails hotel accommodation, whether GST on the hotel rent is eligible for ITC, as the services is consumed by the employee for personal consumptio – Reply By KASTURI SETHI – The Reply = Employee goes on tour for and behalf of

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Goods and Services Tax – GST – By: – CASanjay Kumawat – Dated:- 20-12-2017 Last Replied Date:- 19-9-2018 – (Continue from Part-I) STAGE III: SALE/TRANSFER OF FLATS BY THE LANDOWNER Taxability of transfer/sale of flats by the landowner In normal parlance, in tri-partite agreements, the under-construction flats are transferred by the builder to the land owner. The tax on these flats is paid as and when the pre-defined level of construction is reached. Thus, the builder pays the tax on these flats just like he pays the tax on the flats sold to independent buyers. However, if the land owner further sells these under construction flats, he shall also be liable to pay the tax as it will be treated as an independent transaction. As per Clause 5(b) to Schedule II to CGST Act, 2017 read with Section 7 of the CGST Act, 2017, reads as follows:- (b) construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partl

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chever is earlier, and then in that case GST shall not be applicable in accordance with Clause 5 of the Schedule-III of the CGST Act, 2017. STAGE IV: SALE/TRANSFER OF FLATS BY THE BUILDER/DEVELOPER Taxability of transfer/sale of flats by the Builder/Developer In case of builder/developer, same ratio shall apply as discussed in case of the sale of flats by the landowner. Accordingly, if builder sales under construction flats then it will be considered as supply of construction services in accordance with Clause 5(b) of the Schedule-II of the CGST Act, 2017, accordingly, GST will be applicable. Alternatively, where entire consideration has been received after obtaining completion certificate or the first occupancy certificate, whichever is earlier, and then in that case GST shall not be applicable in accordance with Clause 5 of the Schedule-III of the CGST Act, 2017. STAGE V: TIME OF SUPPLY Relevant provisions for time of supply of services and goods under GST As per section 13 of the CG

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this section. (2) The time of supply of goods shall be the earlier of the following dates, namely:- the date of issue of invoice by the supplier or the last date on which he is required, under sub-section (1) of section 31, to issue the invoice with respect to the supply; or the date on which the supplier receives the payment with respect to the supply. STAGE VI: VALUATION Relevant provisions for Valuation under GST As per section 15 of the Act, 2017, (1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply. (2) The value of supply shall include ………….. ………….. ………….. ………….. ………….. (3)The value of the supply s

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ot determinable under clause (a) or clause (b) or clause (c), be the sum total of consideration in money and such further amount in money that is equivalent to consideration not in money as determined by the application of rule 30 or rule 31 in that order. STAGE VII: INPUT TAX CREDIT Relevant provisions for Input Tax Credit under GST As per section 16 of the CGST Act, 2017, (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person. (2) Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless,- (a) he is in poss

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for effecting taxable supplies including zero-rated supplies under this Act or under the Integrated Goods and Services Tax Act and partly for effecting exempt supplies under the said Acts, the amount of credit shall be restricted to so much of the input tax as is attributable to the said taxable supplies including zero-rated supplies. (3) The value of exempt supply under sub-section (2) shall be such as may be prescribed, and shall include supplies on which the recipient is liable to pay tax on reverse charge basis, transactions in securities, sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building. (4)…………………………… (5) Notwithstanding anything contained in sub-section (1) of section 16 and sub-section (1) of section 18, input tax credit shall not be available in respect of the following, namely:- ………………. …………&h

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. Input Tax Credit: Common credits need to be reversed as per section 17(2) & (3) of the CGST Act, 2017. Result in non-transfer of interest in land (License to occupy land): Taxability: Taxable under GST as per Clause 2(a) of the Schedule-II of the CGST Act, 2017 read with Section 7 of the CGST Act, 2017. Time of supply: Receipt of license amounts to advance receipt of consideration in kind. Hence, date when license are received will be time of supply. Valuation: Value is to be determined as per Rule 27 of the CGST Rules, 2017. Input Tax Credit: Input tax credit is available as per section 16 read with section 17 of the CGST Act, 2017. Rate of Tax- 18% Transfer of flats by the builder/developer to the landowner [from builder s/developer view] Taxability: GST is payable as it is supply of services as per clause 5(b) of the Schedule-II of the CGST Act, 2017 read with Section 7 of the CGST Act, 2017. Time of supply for Continuous supply of service: Clauses (a) and (b) of sub section (

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of services in his books of accounts. Or sometimes, the landowner may recognises the receipt of services (flats) only at the time of handing over of flats to him. But from builder s point of view it would be very difficult to conclude when the landowner recognises receipt of service. In this connection, a person may refer to the CBEC Instruction F.No.354/311/2015 Dt. 20.01.2016, wherein in the context of point of taxation under service tax it has been clarified as, Service tax is liable to be paid by the builder/developer on the construction service involved in the flats to be given to the land owner, at the time when the possession or right in the property of the said flats are transferred to the land owner by entering into a conveyance deed or similar instrument (e.g. allotment letter) . Accordingly, it can be concluded that the builder is liable to pay GST in respect of the services supplied to landowner, at the time of when the flats are identified for the landowner and communicate

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service: On stage of completion of supply and date on which advance received. Valuation: Value is to be determined as per section 15 of the CGST Act, 2017 read with Rule 27 of the CGST Rules, 2017, if required. Input Tax Credit: Input tax credit is not available as it is restricted by section 17(5) (c) & (d) of the CGST Act, 2017. Rate of Tax- 18% subject to paragraph 2 of the Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 (i.e., value of land is to be received where consideration includes the same) Transfer of flats by the builder/developers Entire consideration received after obtaining completion certificate or first occupancy certificate, whichever is earlier (Sale of flats): Taxability: Not taxable under GST as per Clause 5 of the Schedule-III of the CGST Act, 2017 read with Section 7 of the CGST Act, 2017. Input Tax Credit: Common credits need to be reversed as per section 17(2) & (3) of the CGST Act, 2017. Entire consideration received after obtaining com

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Goods and Services Tax – GST – Dated:- 20-12-2017 – F. No.12 /Member [IT]/2017 MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE & CUSTOMS Date: 19th December 2017 To, All Principal Chief Commissioners/Principal Director Generals/Chief Commissioners/Director Generals/ Principal Commissioners/Principal ADG/ Commissioners/ Additional Director Generals Subject: User experience on GST-ACES Based on the feedback from the field formations with regard to the user experience for the CBEC-GST application, intense efforts are underway to bring about the required changes to improve the following areas, urgently: 1. Log in to AIO 2. Log in to applications 3. Navigation in the GST application 4. Report generation from the MIS module

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issues which are the building blocks for providing public services on a digital platform by CBEC will be resolved at the earliest, with constant and vigilant monitoring. Yours faithfully ( S.K.Panda ) Member (IT), CBEC Encl: As Above Weekly Report for User Experience The first Report to be sent on 1st January 2018 for the performance during the period 26th to 29th December 2017; The second report to be sent on 8th January, for the performance during the period 1st January to 5th January 2018; The third report to be sent on 16th January, for the performance during the period 8th January to 12th January 2018. These reports may be sent by email to with a copy to CBEC.GSTPMU@ICEGATE.GOV.IN v.usha@gov.in , panda.susanta@gov.in , The user experi

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Goods and Services Tax – Started By: – SAFETAB LIFESCIENCE – Dated:- 20-12-2017 Last Replied Date:- 22-12-2017 – Dear Sir, We wish to return part quantity of our purchased materials as rejection. It is only purchase return. What documents to be given to the supplier. Can we raise Debit Note to our Suppliers ??? We were informed that we can raise Debit Note or Credit Note only to our customers only and not to our suppliers. – Reply By Rajagopalan Ranganathan – The Reply = Sir, Purchase return is

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Goods and Services Tax – Started By: – Archna Gupta – Dated:- 20-12-2017 Last Replied Date:- 21-12-2017 – Please clarify with reference of relevant section and rule that can we claim refund of unutilised ITC on capital goods in case of 100% zero rated supply. – Reply By KASTURI SETHI – The Reply = This issue has already been discussed in this forum. Pl. go through replies posted by experts in November and December,2017. – Reply By Archna Gupta – The Reply = Sethi Sir, not able to find about Cap

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Goods and Services Tax – GST – Dated:- 20-12-2017 – Government has taken several proactive measures for smooth implementation of GST for MSMEs including: Exemption to Khadi fabric sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets; Majority of items produced by the MSMEs in the band of 28% tax slab brought to lower slabs; Composition levy extended upto turnover worth ₹ 150 lakh per annum; Quarterly return to be filed by GST registered units

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Goods and Services Tax – Started By: – THYAGARAJAN KALYANASUNDARAM – Dated:- 20-12-2017 Last Replied Date:- 20-12-2017 – Dear experts,One of my client had supplied and installed software to the customer and billed in the month of Dec 2016 , Feb and March 2017. When we approach the payment now from the customer it was not accounted in the previous year. Now they are asking them to issue GST invoice . If my client issue GST invoice with GST tax now , then this will be double taxation on same goods. How to get refund from the earlier tax remittance. Is there any way out of getting refund from the government.It's very urgent. Thanks in advance – Reply By KASTURI SETHI – The Reply = Apply for refund (manually) to the jurisdictional Assistan

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2018 (6) TMI 758 – CALCUTTA HIGH COURT – 2018 (12) G. S. T. L. 492 (Cal.) – Demand of service tax – obligation on the part of adjudicating authority to decide within one year from the date of SCN – validity of demand after repealing of service tax post GST – derailing of adjudication process – time limitation – Section 73(4B)(b) of the Finance Act, 1994 – Held that:- This Court finds that the arguments advanced by learned Counsel for the petitioner, are based on hyper technicalities which, in the considered view of this Court, are not of a nature so as to derail the adjudication process. This Court is satisfied that the statutory provisions relied upon by Ld. ASG to take care of the contingencies sought to be exploited by the petitioner/assessee company for filibustering the adjudication.
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In the backdrop of the recorded discussion surrounding the pure legal issues raised by the parties, affidavits are not invited. Allegations made are therefore deemed to be denied.
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Petitio

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claim under the new law but, could not so claim with the conclusion of arguments under the replaced law. Mr. Mittal, learned Counsel appearing for the petitioner takes this Court to the provisions of Section 4(B)(b) of the Finance Act, 1994 (Statutory Provisions Relating to Service Tax) by which the Authority responsible for determining tax should complete the adjudication within one year from the date of the Demand Notice. It is next argued by learned Counsel for the petitioner by taking this Court to the notes of the earlier adjudication by the Respondent No.2/being the Principal Commissioner of Service Tax-I, that the hearing stood completed on the 17th of March, 2017. However, keeping in view the provisions of Section 4 (B) (b) (supra), the proceedings ought to have been completed by and within 13th May, 2017 since the notice of demand was issued on 13th May, 2016. Additionally, Learned Counsel points out, the Hearing/Adjudicating Authority under Section 4 (B) (b) (supra) was unde

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r the provisions of the 2017 Act (supra). Learned ASG submits that the Respondent No.1 is the same Officer/individual as the Respondent No.2 now holding the designation of the Respondent No.1 after conversion of the designation of the Respondent No.2 to the Respondent No.1. Learned ASG argues that the GST Law was introduced in July, 2017 and, under the deeming provisions of Section 3 of the 2017 Act (supra), the Respondent No.1, in his earlier avatar as the Respondent No.2 conducted the hearing. However, since with the implementation of the GST Act, 2017 the designation of the Respondent No.2 was converted to that of the Respondent No.1, in exercise of the deeming provisions of Section 3 of the 2017 Act (supra) signed the final order. Accordingly, learned ASG submits that there is no infraction of the principles of natural justice or limitation qua the petitioner. Next, taking this Court to Section 174(2) of the 2017 Act, learned ASG argues that the Repeal and Savings provisions makes

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2018 (2) TMI 275 – CESTAT MUMBAI – TMI – CENVAT credit – MS structures, HR plates, angles, channels, beams, etc – Held that: – the appeal filed by the Revenue is now contradicting the factual matrix of the utilization of these items in the manufacture of rolling mill machinery and its accessories as, I find from the grounds of appeal the Revenue is not disputing the certificate issued by the Chartered Engineer which was produced before the first appellate authority – First appellate authority has held that Since the said Rolling Mill Machinery & its Accessories are classifiable under Chapter 82, 84, 85 and 90 of CETA, 1985 and covered under Rule 2(a) as Capital goods, consequently the goods used in the manufacture of said Rolling Mill Machinery are also squarely covered under the definition of Capital Goods in terms of Rule 2(a)(A)(i) and (iii) of the CCR, 2004 – credit allowed – appeal dismissed – decided against Revenue. – E/87330/2017 – A/91790/2017 – Dated:- 20-12-2017 – Shri M V

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h are used in the manufacture of excisable goods, set aside the impugned order and allowed the appeal. To come to such a conclusion, he relied upon the decision of the Tribunal in various cases. 4. Learned Authorised Representative submits that these items are used by the respondent for construction of supporting structures for which CENVAT credit is not available. He would submit that similar issues have been remanded back to the lower authorities by this Tribunal. He also relies upon the provisions of Rule 2(k) of CENVAT Credit Rules, 2004 which excludes items for construction activity. 5. In my considered view the appeal filed by the Revenue is now contradicting the factual matrix of the utilization of these items in the manufacture of rolling mill machinery and its accessories as, I find from the grounds of appeal the Revenue is not disputing the certificate issued by the Chartered Engineer which was produced before the first appellate authority. The first appellate authority has c

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g of Rolling Mill Machinery & its Accessories and installed the same inside their factory for manufacture of excisable goods. There is no dispute that the said Rolling Mill Machinery & Accessories were installed and they are being used in the manufacture of finished excisable goods i.e. M.S. Flat and Bars on which appellant is paying Central Excise Duty. The said goods were essential for the manufacture of Rolling Mill Machinery and its accessories, which in turn was essential for manufacture of excisable goods. Since the said Rolling Mill Machinery & its Accessories are classifiable under Chapter 82, 84, 85 and 90 of CETA, 1985 and covered under Rule 2(a) as Capital goods, consequently the goods used in the manufacture of said Rolling Mill Machinery are also squarely covered under the definition of Capital Goods in terms of Rule 2(a)(A)(i) and (iii) of the CCR, 2004. 9. In this regard I draw support from the following decisions – i) LSR Speciality Oils Pvt. Ltd. v. Commiss

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eligible for Cenvat credit as storage tank is specified as capital goods under Rule 2(a)(A)(vii) of Cenvat Credit Rules, 2004. [para 5] iii) Suguna Metals Pvt. Ltd. v. Commissioner of Customs, Central Excise & Service Tax Hyderabad-I 2016 (339) ELT 119 (Tri. – Hyd.) Cenvat credit – Capital goods – MS Plates, Channels, Joists, Beams, Angles, HR Coils, etc. used in fabrication of capital goods – Use of impugned goods in fabricating capital goods such as ladle, con-cast unit, oil tank, chimney, EOT crane and pollution control equipment established through certificate of Chartered Engineer as well as photographs – Issue of credit on these items no longer res integra in view of decisions in 2010 (255) E.L.T. 481 (S.C.); 2012 (280) E.L.T. 176 (Kar.) and 2015 (321) E.L.T. 209 (Mad.) – Credit available – Rule 2(a)(A) of Cenvat Credit Rules, 2004. [paras 4, 5]" 6. I find that the first appellate authority was correct in coming to such a conclusion as reproduced herein above and I hold

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GST – States – G.O.Ms No.293 – Dated:- 20-12-2017 – GOVERNMENT OF TELANGANA Revenue (CT-II) Department G.O.Ms No.293 Date: 20.12.2017 NOTIFICATION In exercise of the powers conferred by Section 164 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017), the State Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely:- (1) These Rules may be called the Telangana Goods and Services Tax (Sixth Amendment) Rules, 2017. (2) They shall deemed to have come into force with effect from 15th day of November, 2017. 2. In the Telangana 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 value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Departme

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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 and Services Tax Act may appeal to the Joint Commissioner (Appeals) of State Tax where such decision or order is passed by the Deputy or Assistant Commissioner of State Tax or State Tax Officer, within three mo

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pointment of the Technical Member at any time. (vii) after the FORM GST RFD-01 , the following forms shall be inserted, namely:- FORM-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 (Year) (Month) To (Year) (Month) 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)

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)(l)] I/We ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect 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 accumulate

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GST – States – G.O.Ms.No. 294 – Dated:- 20-12-2017 – GOVERNMENT OF TELANGANA Revenue (CT-II) Department G.O.Ms.No. 294 Dated: 20-12-2017 NOTIFICATION In exercise of the powers conferred by section 148 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both. 2. The said persons shall furnish the details of outward supply of goods or services or both in FORM G

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GST – States – G.O.Ms.No. 292 – Dated:- 20-12-2017 – GOVERNMENT OF TELANGANA REVENUE (COMMERCIAL TAX-II) DEPARTMENT G.O.Ms.No. 292 Dated: 20-12-2017 NOTIFICATION In exercise of the powers conferred by Section 128 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish

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Goods and Services Tax – Started By: – Richa Goyal – Dated:- 19-12-2017 Last Replied Date:- 22-12-2017 – Sir, 1) CGST transitional credit takin in ALL OTHER ITC in GSTR -3B in July 2017 as the trans-1 form was not available 2)CGST credit rightly taken in FORM TRANS-1 in October 17. 3) CGST transitional credit was reversed in FORM GSTR 2 as there was double availment of credit but the system is not reflecting the reversal. 4) Problem :CGST balance is double and we are unable to use SGST balance

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Goods and Services Tax – Started By: – CAHitesh Patel – Dated:- 19-12-2017 Last Replied Date:- 22-12-2017 – WHAT IS GST RATE OF SOIL AND BUILDING DEBRIS?IS THERE SAME RATE OD SOIL AND SAND?IS THERE BUILDING DEBRIS INCLUDE IN SCRAP? – Reply By Rajagopalan Ranganathan – The Reply = Sir, It is not classifiable under any of the tariff headings specified under CGST Act, 2017. Hence it is not taxable. – Reply By CAHitesh Patel – The Reply = Thank you sit, #Rajagopalan Ranganathan – Reply By KASTURI S

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