Goods and Services Tax

Goods and Services Tax – Started By: – SAFETAB LIFESCIENCE – Dated:- 15-12-2017 Last Replied Date:- 15-12-2017 – Dear Team, What is the proceedure to get refund of excess/accumulated GST-ITC ?Every month, the closing balance of ITC is gradually increasing in Electronic Credit Ledger……We want refund since our fund is unnecessarily blocked and we need for the same for working capital..Any time frame is there…… – Reply By Somil Bhansali – The Reply = As per law, refund of accumulated credi

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Goods and Services Tax – Started By: – HP Soni – Dated:- 15-12-2017 Last Replied Date:- 15-12-2017 – Dear Sir, We have already submitted Excise Return of Excise for June 17. Some cenvat credit invoices prior to June 17 received in July-August 17. Where can we show these ITC in TRAN1. Kindly advice coloumn no – Reply By CS SANJAY MALHOTRA – The Reply = Col.7B in GST TRANS-1 is used to record ITC in respect of Inputs/Input Services, where the Invoices are issued prior to 01.07.2017 ( but not late

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Goods and Services Tax – Started By: – ANIL NAIR – Dated:- 15-12-2017 Last Replied Date:- 15-12-2017 – Dear Sir,What will be the GST % for Su.Invoice/Debit Note issued against retrospective rate increase w.e.f 01.07.17 to 14.11.17 for the items whose GST % has been changed from 28 to 18%. (HSN 4016- vulcanized rubber parts)Thanks – Reply By KASTURI SETHI – The Reply = It is not retrospective. It is prospective. No benefit is admissible for the past period. In case the Govt. intends to give benefit for the past period, it shall be mentioned specifically in the notification itself. If nothing is mentioned, the date of issuance of notification is effective date. – Reply By ANIL NAIR – The Reply = Sir,The retrospective increase was given by ou

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Goods and Services Tax – Started By: – Manaram C – Dated:- 15-12-2017 Last Replied Date:- 19-12-2017 – We are looking the LUT certificate would somebody help us. – Reply By KASTURI SETHI – The Reply = LUT is not certificate. LUT stands for Letter of Undertaking and it is i in lieu of executing Bond to safeguard Govt. revenue. – Reply By ANITA BHADRA – The Reply = Dear Sir Are u looking for LUT Format – RFD 11 . If yes , here is the format :-FORM GST RFD-11[See rule 96A]Furnishing of bond or Letter of Undertaking for export of goods or services1. GSTIN2. Name3. Indicate the type of document furnished Bond:Letter of Undertaking:4. Details of bond furnished Sr. No. Reference no. of the bank guarantee Date Amount Name of Bank and branch 1 2 3

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(See rule 96A)ToThe President of India (hereinafter called the President ), acting through the proper officer I/We ……………………………. of……………………..…………… (address of the registered person) having Goods & Services Tax Identification Number No………………………………………… , hereinafter called the undertaker(s) including my/our respective heirs, executors/ administrators, legal representatives/successors and assigns by these presents, hereby jointly and severally undertake on this ……………… day of ………………. to the President(a) to export the goods or services s

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s).Date :Place :Witnesses(1) Name and Address Occupation(2) Name and Address OccupationDatePlaceAccepted by me this………………………..day of ……………………. (month)……………..…….. (year)………………………………..of ……………..(Designation) for and on behalf of the President of India – Reply By ANITA BHADRA – The Reply = Dear Sir , Are you looking for LUT Format . If yes , here is the format :- FORM GST RFD-11 Letter of Undertaking for export of goods or services without payment of integrated tax (See rule 96A) – Reply By Kishan Barai – The Reply = LUT approval has to be obtained from your GST Range o

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Goods and Services Tax – Started By: – pradeep kumar – Dated:- 15-12-2017 Last Replied Date:- 9-8-2018 – Hi experts,hope all good.. my query is our client in the business of hotel business,medical reimbursement expense,medical check bills, lic of some staff and md,gm etc..house rent of managers will come under gst or not… where i can show these expenses … – Reply By KASTURI SETHI – The Reply = Any expense which is attached with salary i.e. part of salary cannot form the part of taxable valu

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Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 15-12-2017 Last Replied Date:- 26-12-2017 – Under Central Excise laws, every exporter had to submit proof of export for export of excisable goods done without payment of duty to Range Officer within 6 months from the date of clearance of goods from the factory of production. Exporters had to file statement regarding export of excisable goods without payment of duty under Annexure-19 for every month giving details regarding removals for export in the current month, proof of export received for earlier quarter(s), details of all the A.R.E.1 received by exporter within statutory time limit (i.e. 6 months), details of all the A.R.E.1 not received by exporter within statutory time limi

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of Bill of lading; and 3. Foreign Exchange Remittance Certificates. And in case of merchant exporter, the document prescribed by VAT Department was accepted as the proof of export which was H-Forms/ST-XXII form or equivalent Sales Tax form. These proofs were in the form of presentation of the Shipping Bill duly completed by the customs, bill of landing, foreign exchange remittance certificates etc. Thus, photocopy of H-form or ST-XXII Form or any other equivalent Sales Tax form duly attested and stamped by the manufacturer or his authorized agent will be accepted for purpose of proof of export. However, under GST regime procedures relating to export and import of goods or services have been revised keeping in mind their alignment with the G

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Goods and Services Tax – GST – By: – Lalgudi Karthikeyan – Dated:- 15-12-2017 – With reference to the article published in these columns on the above subject it is felt that the approach should begin with questioning the necessity of the second proviso under Section 16(2). It has been rightly pointed out by the Author(s) that when payment of service tax was linked to receipt of the value of taxable services by the service providers, availability of credit to the recipient was restricted. There is strong logic in the provision, as failure by the recipient to pay the value and tax amount to the service provider, resulted in non payment of service tax to the Government. But for the restriction, the service recipient would take and utilize cre

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e restriction on availing credit after making payment to the service provider should have been abandoned immediately after the notification of the Point of Taxation Rules, 2011. However, if it may be stated so, in an apologetic and reconciliatory tone, Rule 4(7) was amended to state that the credit shall be reversed if the payment is not made within three months. It may be recalled that, as an exception to the general rule of payment of service tax after receipt of consideration, in respect of transactions between associated enterprises, service tax was made payable on book adjustments also. The CBEC had issued Circular No.122/03/2010-ST dated 30.4.2010 addressing the eligibility to take credit in such cases as against the restriction in Ru

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rtionately reduced or the original amount) to the service provider. The invoice would in fact stand amended to that extent. The credit taken would be equivalent to the amount that is paid as service tax. However, in case of subsequent refund or extra payment of service tax, the credit would also be altered accordingly. It is felt that the same principle should be applied for interpretation of the second proviso to Section 16(2), if at all it should exist in the Statute and where there is reduction of the service amount or retention of part of the amount in terms of contractual agreement between the supplier and the recipient, reversal of proportionate credit should not be advised or insisted upon, unless and until there is reduction in tax

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 15-12-2017 – The provisions on anti-profiteering are contained in the GST law as per following provisions: CGST Act, 2017 Section 171 on Anti-profiteering measures. IGST Act, 2017 Section 20 which stipulate that provisions of the GST Act, 2017 shall apply mutatis mutandis to IGST Act UTGST Act, 2017 Section 21 which stipulate that provisions of GST Act, 2017 shall apply mutatis mutandis to UTGST Act, SGST Act, 2017 Section 171 on Anti-profiteering measures. The Rules for Anti Profiteering are contained in Chapter XV (Rule Nos. 122 to 137) of the Central Goods and Services Tax Rules, 2017. As per Section 171 of the CGST/SGST Act, any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. An authority may be constituted by the government to examine whether input tax credits availed by any registered pers

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ent to reduction in rate of tax or allowance of input tax credit. There has been considerable delay in constitution of anti-profiteering authority which took almost five months since GST was introduced and consumers had to face the brunt of inflation and undue profiteering. Now that GST Council has substantially lowered the tax rates on host of items, if the Authority plays its role well, it can be hoped that desirable benefits may accrue to consumers. During the two years of initial transition into GST regime, Anti-Profiteering Authority (APA) will step in and may ask businesses that have not passed on full benefits of reduced tax burden to consumers to make up for such benefit, with interest. The Government is committed to ensure all consumers enjoy the benefit of lower prices of goods and services under GST. Under GST, suppliers of goods and services must pass on any reduction in the rate of tax or the benefit of input tax credit to consumers by way of commensurate reduction in pric

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a comparison thereof will show the benefit passed on due to lower tax cascading. Based on the CBEC advisory, it is understood that major FMCG companies have taken positive steps to reduce the prices of goods resulting from cut in tax rates. This is reflected in the recent rate cut announcements in media by companies which has been possible with the use of technology to monitor billing / invoicing at retail level. Similarly, restaurants are also expected to pass on the benefit because of lower tax rate of 5% in place of 18% or 18% with input tax credit. Government had to take this step as restaurants were not passing on the benefit and there were complaints of undue profiteering. Lowering the rate also makes things simple for businesses as well as consumers. One of the measures to curb undue profiteering could be to take a declaration or undertaking from vendors / suppliers that the due benefits accruing to them because of GST have been passed on. In case of large clients such as public

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cading. It we look at other economies where GST was introduced earlier, the consumer price inflation witnessed a download trend. For example, in New Zealand (introduced in 1991), Singapore (introduced in 1994) and Malaysia (introduced in 2016). However, in Australia, where it was introduced in 2000, there has been a mixed trend with ups and downs. So far as India is concerned, the main reasons behind inflationary trend are complexities in GST law for anti tax cascading effect, lack of knowledge and availment of correct input tax credit, businesses hiking up the prices just before GST, unethical profiteering by some suppliers, lack of implementation machinery, hike in tax rates in GST regime for services, small and unorganized sector not passing on benefits etc. Apart from other reasons, if anti-profiteering measure are implemented properly and monitoring is done properly, it may help curb avoidable inflation, i.e. it becomes crucial for Government today to seriously implement anti-infl

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GST – States – 26/WBGST/PRO/17-18 – Dated:- 15-12-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 Appellate Authorities O R D E R No. 26/WBGST/PRO/17-18 Dated: 15.12.2017 The Order No. 25/WBGST/PRO/17-18 dated 14.12.2017, (hereinafter referred to as said order) issued in exercise of the power conferred under sub-section (3) of section 5 of West Bengal Goods and Services Tax Ordinance, 2017, saved under sub-section (2) of section 175 of the West Bengal Goods and Services Tax Act, 2017 (West Ben Act XXVIII of 2017) (hereinafter referred to as the said Act), read with clause (8) of section 2 of the said Act and the rules made thereunder, is partially modified by way of amendment, as under:

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GST – States – J.21011/1/2017-TAX/Vol-III – Dated:- 15-12-2017 – No.J.21011/1/2017-TAX/Vol-III GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … CORRIGENDUM Dated Aizawl the 15th Dec., 2017 Reference may kindly be invited to this Department s Notification No.J.21011/1/2017-TAX/Vol-III (xi) : Dated 17.11.2017. Para 2 of the said Notification may be read as The Mizoram Goods & Services Tax (Tenth Amendment) Rules, 2017 . Sd/- VANLAL CHHUANGA Commr. & Secretary to the Govt. of Mizoram Tax

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2018 (1) TMI 532 – CESTAT MUMBAI – TMI – Penalty – non-payment of service tax – Held that: – the reason for setting aside the penalty by the appellate authority is lack of evidence reflecting upon the malafide intention of the respondent. Revenue in their memo of appeal has not produced sufficient evidence to rebut the above finding of the Commissioner(Appeals) – appeal dismissed – decided against Revenue. – ST/87144/17 – A/91625/2017 – Dated:- 15-12-2017 – Mrs. Archana Wadhwa, Member(Judicial) Shri Suresh, AC(AR) for the Revenue Shri Sujay Kantawala, Advocate for the Respondent ORDER Per Mrs. Archana Wadhwa. Being aggrieved with that part of impugned order Commissioner(Appeals) vide which he has set aside the penalty on the respondents, w

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ity in time although they had duly reflected the facts in their Balance sheets for the relevant years. Here I agree with the contention of the appellant that delay in payment of taxes is not evidence of intention to evade tax and that is something that can not be dismissed straightaway in this case. A delay in payment of taxes, in absence of any other convincing evidence, is more reflective of lack of promptitude than deliberate evasion. Since the appellant has already deposited a substantial amount upto the stage of adjudication and did not contend the tax liability and have in fact also paid the dues in respect of their other units which were not covered under the Centralized Regn. which only establishes their bonafide action. Thus, I fin

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ile 9 ST-3 returns, ends of the justice would meet by imposing penalty of ₹ 20000/- only in place of ₹ 1,440,000/- as imposed in the O-in-O. 3. As is seen from above, the reason for setting aside the penalty by the appellate authority is lack of evidence reflecting upon the malafide intention of the respondent. Revenue in their memo of appeal has not produced sufficient evidence to rebut the above finding of the Commissioner(Appeals). As such I find no infirmity in the impugned orders and no reasons to interfere in the same. Accordingly appeal filed by the Revenue is rejected. (Pronounced in the open court on 15.12.2017.) – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia – taxmanagement

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Goods and Services Tax – Started By: – Alkesh Jani – Dated:- 14-12-2017 Last Replied Date:- 16-12-2017 – Sir,Please let me know that for supply of services to SEZ on payment of tax. the Proviso says that (b) supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone:In the above case which are such evidence and who is the specified officer?Thanks in advance.with regards – Reply By Somil Bhansali – The Re

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Goods and Services Tax – Started By: – SAFETAB LIFESCIENCE – Dated:- 14-12-2017 Last Replied Date:- 14-12-2017 – Respected Sirs, We are receiving bills for Raw Materials supply from GST registered persons with GST charged bills. After receipt at our end, we found some discrepancies in their GST bill such as Insurance, Freight and Price difference and short supply etc… Shall we raise Debit Note to our suppliers for the taxable value to be deducted + GST ???We were informed that we do not have rights to raise Debit Note for the goods purchased by us and only the supplier of goods (seller) has to give Credit Note ONLY. Kindly clarify whether we can raise Debit Note or Only seller has to give Credit Note or both are allowed for our debits to

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, A debit note should be issued by a supplier in the following circumstances: (a) The taxable value shown in the invoice is lesser than the taxable value of the supply; or (b) The tax charged in the invoice is less than the tax payable on the supply. Also note that : A debit note has to be issued by the supplier. A debit note issued by a recipient, say for accounting purposes, is not a relevant document for GST purposes; The details of the debit note have to be declared by the supplier in the return of the month of the issue of debit note. And for the later case, where intend to give discount, you have to issue Credit note with GST. GST can be reversed for the value of discount and by mentioning it in GSTR 3B or GSTR-1 your liability to tha

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Goods and Services Tax – GST – Dated:- 14-12-2017 – Q. I am a service provider and my turnover is below ₹ 1.5 crore. Am I eligible to submit GSTR-1 quarterly? I am not able to understand whether notification 57/2017 applies to service providers as well. Ans. Yes, Applicable Q. If a taxable person only exports services then does he need to pay any type of GST Tax? Ans. If the supply satisfies all the conditions of export of service (sec 2 (6) of IGST Act), then the supplier may opt for export of services under LUT or Bond and not pay any tax. Q. Do I need to take separate registration in each state even if I don t have a place of business in other states? Ans. If a supply is being made from a State, registration is required irrespecti

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Goods and Services Tax – Started By: – SAFETAB LIFESCIENCE – Dated:- 14-12-2017 Last Replied Date:- 15-12-2017 – Respected Sir, We have done some repair works in Factory Building like painting, renovation, debris removal. The work was carried out by GST registered supplier and given bills to us with GST. Shall we take ITC of this ?? – Reply By Vamsi Krishna – The Reply = As per Sec.17(5) ITC of GST paid on works contract services will be allowed only if the output is also works contract service

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Goods and Services Tax – Started By: – SANJEEV JADHAV – Dated:- 14-12-2017 Last Replied Date:- 15-12-2017 – Dear Sirs, Ours is foundry and manufacturing Alloy and Stainless Steel Castings falling under HSN 73259920 & 73259930. We are also making export to various countries. I have some queries regarding GST which detailed below:-1. We are getting purchase orders from various export customers for development of patterns. We are preparing these patterns from outside pattern manufacturers. All

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Goods and Services Tax – Started By: – Archna Gupta – Dated:- 14-12-2017 Last Replied Date:- 15-12-2017 – If service providers such as Advocates, GTA etc. providing services to unregistered persons (business services not personal). Who will be required to pay GST? Please quote relevant section. – Reply By Somil Bhansali – The Reply = Where services are provided by supplier which are covered under reverse charge then recipient is liable to pay tax.The section 24 (iii) of the GST Act requires a p

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Goods and Services Tax – Started By: – Indian Commerce – Dated:- 14-12-2017 Last Replied Date:- 7-5-2018 – Dear Sir, We had raised a tax Invoice on 12th June 2017 to one our client for the Works Contract services completed during the Pre-GST regime with Service Tax and VAT. However, our client has given their approval in the month of November 2017 by reducing the Invoice value along with taxes.We now need to issue a Credit note to our client for the reduced portion and to adjust the excess paid

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Goods and Services Tax – Started By: – Latha Rao – Dated:- 14-12-2017 Last Replied Date:- 15-12-2017 – Hi ProfessionalsWe would like to know, which HSN code should be assigned in case of composite/mixed supplies, as the items bundled have different HSN codes.The professionals have clarified on the GST rate applicable.Request you to clarify.Thanks & RegardsLatha – Reply By knr varma – The Reply = 1.Highest tax rate item Hsn code applicable for mixed supplies 2.principal item hsn code applica

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Goods and Services Tax – GST – By: – CA Akash Phophalia – Dated:- 14-12-2017 Last Replied Date:- 14-9-2018 – Section 15 states about the valuation principles under GST. Section 15(3) reads as under – Section 15(3) The value of the supply shall not include any discount which is given-
 (a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and (b) after the supply has been effected, if- (i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and (ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply. The simple understanding form the above provision is that the discount is admissible as deduction from the sale value only when the conditions mentioned in the said section is fulfilled. To put it differently, discoun

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front as reduction from the sale price in the invoice itself. Therefore, the said trade discount is admissible as deduction from the sale price and no GST is required to be paid on such trade discount. In the case of Orient General Industries Ltd v/s Collector of Central Excise, New Delhi 1984 (12) TMI 303 – CEGAT NEW DELHI, it was held in para 13 that the Lordships of Supreme Court have permitted the deduction of discount allowed in the trade by whatever name such discount is described having regard to the nature of goods provided the same is established either under an agreement or in terms of sale of by established practice. The said decision will hold true in GST regime also, however, with an additional condition that the said trade discount is either in the invoice itself or is specifically linked to the invoice. Another kind of practice prevailing in the industry is to provide discounts in the form of incentives by way of reduction in the price of the product. Such discounts are

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various judicial decisions cited in the judiciary. In Grey Worldwide (1) Pvt . Ltd v/s Commissioner of Service Tax, Mumbai 2014 (9) TMI 180 – CESTAT MUMBAI it was held that – It is seen and as correctly pointed out by the learned counsel that the coordinate bench of the Tribunal in the three cases as cited herein above, have held that the discounts/incentives received by the assesses from the print media will not be liable for service tax under the category of advertising agency services. If that be so, the said discount/incentive itself cannot be considered for the purpose of taxability under the head business auxiliary service as the amounts which are received are received are in respect of the services provide under the head category of advertising agency services and the amount are discounts and incentives and not as charges for service. Again in the case of tradex polymers Pvt.Ltd. these views were reiterated. Therefore, it can be seen that the tribunal has been consistently taki

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s CCE, Meerut I, 2017 (3) TMI 117 – CESTAT NEW DELHI – Business Auxiliary services – Target incentive – Depot Expenses paid by manufacture in pursuance of declared policy for achieving target in sales to authorised dealer – cannot be subjected to service tax under category of business auxiliary services or business promotion services provided to manufacturer – sections 65, 66 and 73 of finance act, 1994. [2016 (43) S.T.R. 158 (Tribunal) relied on]. [para – 6] In Toyota Lakozy Auto Pvt Ltd v/s CST Ex Mumbai I-II &V 2016 (12) TMI 541 – CESTAT MUMBAI – Business Auxiliary service – commission / incentive received under dealership agreement – agreement with manufacture for supply of vehicles on principal – to- principal basis on which title and risk, passed on to assessee when vehicles are excise cleared and placed on common carrier – assessee when vehicles are excise quantity invoices raise by manufacture after according discounts designated as commission / incentive merely as manageme

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se it is not possible to determine the quantum discount because it is based on a target figure to be found by the appellants at a future date. We are therefore of the firm view that the appellants are not entilled to any deduction on the ground of incentive bonus discount, which was contigent is nature. (b) In S.S. Miranda Ltd v/s Union of India 1985 (4) TMI 78 – BOMBAY HIGH COURT – Valuation – Trade discount – Surprise Incentives not known at or prior to the time of removal of goods but contingent upon customer s purchasing a particular quota and during a particular period . not deductible as trade discounts from sale price – section 4 (4) (d) (2) of central excises and salt Act, 1994. The trade discounts if they are to be allowed as deductions from the sale price must be known at or prior to the removal of the goods. Judged on this criterion the discounts claimed for none the periods are permissible as deduction. As regards the period upto 31st May, 1983, admittedly the petitioner s

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said three months, the quantum of discount that they would be entitled to. In fact at the time they cleared the specific consignments during the said three months they would not even be sure that they would get any discount at all. In other words the incentive was not as matter of course accompanying each purchase was more in the nature of a contingent benefit. It could hardly be described as a trade discount. Both the circulars did not make a secret of the fact that they were both surprise and incentive schemes. At best this was a profit sharing scheme between the petitioners and their customers on the customers reaching the targets of purchase. Therefore, the petitioners are not entitled to claim any deduction on account of their said surprise incentive scheme for the year 1983. In view of the various judicial decisions incentives have escaped taxability under service tax law on the dominant contention that incentive is a sort of profit sharing agreement or that mere receipt of ince

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GST – States – FTX.56/2017/Pt-III/047 – Dated:- 14-12-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 14th December, 2017 No. FTX.56/2017/Pt-III/047.- In exercise of the powers conferred by section 148 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the Act ), the Governor of Assam, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or servic

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GST – States – FTX.56/2017/Pt-II/050 – Dated:- 14-12-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 14th December, 2017 No.FTX.56/2017/Pt-II/050.- In exercise of the powers conferred by section 128 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the said Act ), the Governor of Assam, on the recommendations of the Council, hereby waives the amount of late fee payable by a

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GST – States – FTX.56/2017/Pt-II/075 (45/2017) – Dated:- 14-12-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION No. 45 The 14th December, 2017 No.FTX.56/2017/Pt-II/075- In exercise of the powers conferred by sub-section (1) of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter referred to as the said Act ), the Governor of Assam, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, from the so much of the State tax leviable thereon under section 9 of the said Act, as in excess of the amount calculated at the rate of 2.5 per cent., when supplied to the institutions specified in the corresponding entry in column (2) of the Table, subject to the conditions specified in the corresponding entry in column (4) of the said Table- Table TABLE Sl.No. Name of the Institutions Des

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not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in the concerned department to the supplier at the time of supply of the specified goods; or (b) an institution registered with the Government of India in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in concerned department to the supplier at the time of supply of the specified goods; (ii) The institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only; (iii) In the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a c

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urposes and will be used for stated purpose only; (ii) in the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals. (2) The goods falling under (1) above shall not be transferred or sold by the institution for a period of five years from the date of installation. 3. Departments and laboratories of the Central Government and State Governments, other than a hospital (a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories, parts, consumables and live animals (experimental purpose); (c) Computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, micro films, microfiches; (d) Prototypes, the aggregate value of prototypes

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supplied to the Regional Cancer Centre registered with the Government of India, in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in concerned department to the supplier at the time of supply of the specified goods; (ii) the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only; (iii) in case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments Ex

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GST – States – FTX.56/2017/Pt-II/045 – Dated:- 14-12-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 14th December, 2017 No.FTX.56/2017/Pt-II/45.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017 (Assam Act XXVIII of 2017), the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, (Assam Act XXVIII of 2017) namely:- Short title and commencement 1. (1) These rules may be called the Assam Goods and Services Tax (Twelfth Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 15th day of November, 2017. Amendment of rule 43. 2. In the principal rules, 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 specifie

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on, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules. ; Insertion new rule 107A. 5. In the principal rules, after rule 107, the following rule shall be inserted, namely:- 107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules. ; Insertion new rule 109A. 6. In the principal rules, after rule 109, the following rule shall be inserted, namely:- 109A. Appointment of Appellate Authority- (1) Any person aggrieved by a

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te tax or an officer authorized by him not below the rank of Joint Commissioner of State tax, where such decision or order is passed by the Deputy Commissioner of State tax; (c) the Deputy Commissioner of State tax(Appeals) where such decision or order is passed by the Assistant Commissioner of State tax or Superintendent of State tax."; Amendment of rule 124. 4. in the principal rules, in rule 124, – (a) in sub-rule (4), for the second proviso, the following proviso shall be substituted, namely:- Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Chairman at any time. ; (b) in sub-rule (5), for the second proviso, the following proviso shall be substituted, namely: – Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time. ; (vii) after the FORM GST RFD-01 , the following forms shall be insert

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x) (g) Recipient of deemed export DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name – Designation / Status DECLARATION [section 54(3)(ii)] I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies. Signature Name – Designation/Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name – Designation/Status SELF- DECLARATION [rule 89 (2)(l)] I/We ____________________ (Applicant) having GSTIN/ temporary Id -,

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f 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- 3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement-5A [rule 89(4)] Refund Type : On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 FORM-GST-RFD-01 B [See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A] Refund Order details 1. ARN 2. GSTIN / Temporary ID 3. Legal Name 4.

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GST – States – 24/WBGST/PRO/17-18 – Dated:- 14-12-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 Delegation of powers by the Commissioner under different sections under West Bengal Goods and Services Tax Act, 2017 O R D E R No: 24/WBGST/PRO/17-18 Dated: 14.12.2017 In exercise of the power conferred upon me under sub-section (3) of section 5 read with clause (91) of section 2 of the West Bengal Goods and Services Tax Act, 2017 and the rules made thereunder, and in supersession of the earlier order, vide No. 08/WBGST/PRO/17-18 dated 05.07.2017, I do hereby delegate powers under different sections of the said Act specified in column (2) and described in column (3) to the officers specified in column (4) of the Table below, subject to the condition that the powers so delegated shall be performed only within their respective jurisdictions. Sl. No. Section Description of Power Designation of Proper Officer (1) (2) (3) (4) 1. 46 To issue

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educt any unpaid due before payment of refund. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 8. 54(11) To withhold the refund that is likely to adversely affect the revenue. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 9. 56 To exercise power and authority in relation to interest payable on delayed refund. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 10. 60 To make provisional assessment. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 11. 61 To conduct scrutiny of returns. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 12. 62 To make assessment of non-filers of returns Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 13. 63 To make assessment of unregistered persons liable to pay tax. Joint Commissioner, Deputy Commis

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sed for search and seizure of goods Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner 18. 67(3) To return document not relied upon for issue of notice referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 19. 67(4) To exercise power to seal or break open the door of any premises or to break open any almirah, etc., to get access to the concealed goods or documents. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner, State Tax Officer. 20. 67(5) To make available the copies of seized documents or to take extract therefrom in presence of authorized officer. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 21. 67(6) To release seized goods on provisional basis. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 22. 67(7) To extend the date of issue of notice in

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mon persons. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 29. 71 To issue authorization to any officer to have access to any place of business of a registered person to inspect books of accounts, document and such other things for audit, scrutiny, etc. Additional Commissioner, Senior Joint Commissioner, Joint Commissioner. 30. 73 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful misstatement or suppression of facts. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 31. 74 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful misstatement or suppression of facts. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 32. 75 General provisions relating to det

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mmissioner, Assistant Commissioner. 38. 84 Continuation and validation of certain recovery proceedings referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 39. 88 To exercise power and authority in relation to liability in case of company in liquidation. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 40. 89 To exercise power and authority in relation to liability of Directors of private company Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 41. 90 To exercise power and authority in relation to liability of partners of firm to pay tax. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 42. 91 To exercise power and authority in relation to liability of guardians, trustees, etc. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 43. 92 To exercise power

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, Deputy Commissioner, Assistant Commissioner. 49. 122 To exercise power as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 50. 123 To exercise power as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 51. 124 To exercise power and authority as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 52. 125 To exercise power and authority as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 53. 126 To exercise power and authority in relation to general disciplines as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 54. 127 To issue an order levying penalty under this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commission

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hority as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 60. 142 To exercise power and authority as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 61. 150 To exercise power and authority as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 62. 151(2) To exercise power to collect statistics and information or returns. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 63 154 To exercise power to take samples as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. This order shall be deemed to have come into force with effect from 16th day of October, 2017. Sd/- (SMARAKI MAHAPATRA) Commissioner, State Tax, West Bengal – Circular – Trade Notice – Public Notice – Inst

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