Goods and Services Tax – Started By: – arun aggarwal – Dated:- 13-12-2017 Last Replied Date:- 26-12-2017 – SirA unit/firm can have multiple GST nos in the country as at different places but have only
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Goods and Services Tax – GST – Dated:- 13-12-2017 – Q. Whether RCM is applicable for the professional services rendered by director of a company to the same company? Ans. Yes Pls refer to notification no. 13/2017-CT(Rate) dated 28.06.2017 Q. As per the decision taken in 23rd GST Council meeting, GST rate for Composition dealers (Manufactures & traders) has been made as 1% Official Notification has still not been released by CBEC. Whether one can file GSTR-4 by taking 1% rate or does one need to wait for Notification? Ans. Unless notified, a decision of the Council is not effective. Q. Can we file two refund claims of accumulated ITC applications separately. One for goods and other for services exported under LUT in the same tax period?
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Goods and Services Tax – GST – Provisional release of detained goods – When the statute itself provides for a mechanism (for adjudication following detention of goods including for the provisional rel
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Goods and Services Tax – GST – By: – CA Akash Phophalia – Dated:- 13-12-2017 Last Replied Date:- 13-12-2017 – Goods and services tax was made effective from 1st July 2017. The law when introduced has made a sea-over change as to taxability of services which can be explained in the following points to large extent- The threshold exemption limit was changed from ₹ 10 lakhs to ₹ 20 lakhs. However, this limit is totally different from the present law in terms of its implication. The limit of ₹ 20 lacs is prescribed for registration. But if registration is obtained even before the crossing of threshold limit of ₹ 20 lakhs then the registrant supplier needs to charge GST on the supplies made by it. In order to avail of exemption of ₹ 10 lacs under the existing law, the turnover of previous year was also considered and the said turnover of previous year needs to be below ₹ 10 lakhs. But the limit of ₹ 20 lakhs in the GST law is independent to the pre
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roviders have been shifted from present half-yearly to monthly. This has resulted in a major increase in compliance on the part of service providers. Favouring Waves The above brief sample changes in the compliance on the part of service providers has resulted in hue and cry among the service providers, precisely among small service providers. The problems faced by them was represented to the GST council through various major bodies ICAI, Tax bar associations, AIFTP etc to name a few. Another important source of raising problems these days is a social networking portal – Twitter . Considering representation and the problem tweeted, GST Council has made several changes to smoothen the process and compliances for service providers listed as under- Service providers providing services below ₹ 20 lakhs but supplying inter state supplies needs compulsory registration and losing competitive edge over the service providers providing services below ₹ 20 laksh by supplying only intr
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ate turnover of ₹ 150 lakhs further rationalize this system of tax payment to enable payment of tax on cash basis. It is proposed that the composition dealers shall be allowed to avail of threshold exemption of ₹ 5 lakhs per year in provision of services by them. This will ease the work of small dealers who provide petty services like installation, fitting etc in addition to the sale of goods. Before the proposal of this modification these suppliers could not avail of composition benefit. But now composition benefit will be available to them even as a service provider. Before Parting Although the government has brought many changes in the taxability of services from what initially the law was, however, radical changes are required in the present amended GST law so as to enable smooth functioning at the part of the service providers. To name a few:- (a) There should be a uniform rate of taxes on service so as to reduce classification issues to a large extent. (b) Definitions
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GST Update on Society Charges collected by builder – Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 13-12-2017 – A builder is supposed to collect an amount for repairs and maintenance of flats. This collection is being kept in a separate account dedicated for the purpose. Until the residential housing society is formed, the expenses for repairs and maintenance of flats are borne out of this account. Once the society is formed, this account is being transferred to the society. This issue has been under litigation in service tax regime. In our earlier update, we had opined in the same case that since no consideration is involved and builder is merely acting as a collector of amount which is subsequently transferred to society, no
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HERAY RATHI Versus COMMISSIONER OF CENTRAL EXCISE, PUNE-III [ 2013 (12) TMI 269 – CESTAT MUMBAI ] Omega Associates Vs CST [ 2013 (11) TMI 1068 – CESTAT MUMBAI ] As the FAQ answer as discussed above is against the ratio laid down in these decisions; it is going to ignite the issue again. However, it is worthwhile to mention here that since the FAQs don't have legal backing and also it does not discuss any reason of answer, it cannot be considered as a strong evidence to support the case of department. However, it will definitely give new heights to the litigation already prevailing on this issue. – You can reach us at www.capradeepjain.com, at our facebook page on https://www.facebook.com/GSTTODAYBYPRADEEPJAIN/ as well as follow us on Tw
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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 13-12-2017 – Goods and Services Tax (GST), introduced from July 1, 2017 is over 150 days old and has resulted in operational and implementation issues affecting all stakeholders. GST law, as drafted and legislated, is not free from the interpretational hassles. Taxpayers have started challenging various provisions of GST laws and rules framed there under. High courts have taken a liberal stand so far in view of the fact that law is new and is yet evolving. However, CBEC may move to Supreme Court where the verdict is against the Government. Here are few more judicial pronouncements for information and guidance of various stakeholders. It is expected that the litigation is bound to go up as time passes by. In Dr. Kanagasabapathy Sundaram Pillai Founder, MY Integrating Society India Net NGGO Versus Union Govt. of India, Through, The Chairman, Central Board of Excise and Customs CBEC – 2017 (9) TMI 389 – BOMBAY HIGH COURT i
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they are to pay further 2.5% tax to the Central Government coffer, subject to the petitioners' furnishing Bank guarantee for ₹ 30 lakh towards the estimated tax, to the Commissioner of State Tax, the seized goods should be released to the custody of the petitioners . However, the transportation and business of areca nuts will be subject to realization of due tax by the authorities and the Bank guarantee, ordered to be deposited, is only on estimation and is not on quantification of the payable tax. The Finance & Taxation Department is at liberty to estimate the precise payable tax and make the assessment. In Kundan Care Products Ltd v. Union of India 2017 (8) TMI 1142 – DELHI HIGH COURT ; where an interim relief on recovery of transitional CVD credit on imported gold bars was to be granted to assessee, it was held that where assessee having made out a prima facie case for grant of interim relief in their favour, no coercive steps can be taken by revenue to recover credit
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sessee, an intending purchaser of the scrap buses, filed a writ petition praying to issue a direction in the nature of a writ of certiorari quashing the E-Tender Notice and to declare that the rate of tax applicable on the sale of scrap buses is 18 per cent falling under either Heading No. 7204 of Third Schedule of the Central Goods and Services Tax Act, 2017 (GST Act) or Entry No. 453 of the Third Schedule of Karnataka Goods and Services Tax Act, 2017 [KGST Act]. In the said notice inviting tenders from the intending purchasers of the scrap buses, the rate of Goods and Service Tax (GST), as recently introduced in India with effect from 1-7-2017 applicable in the said notice, was given as 'As applicable/28%. It stated that the rate of GST applicable on the scrap buses could not attract 28 per cent rate of GST and, therefore, the Court by interfering may direct the KSRTC to collect the GST only at the rate of 18 per cent. It was held that it would be premature for the Court to decid
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manning of these Advance Ruling Authorities, as prescribed under Section 96 of the GST Act. In Sanjeev Sharma v. Union of India 2017 (9) TMI 1357 – DELHI HIGH COURT, where no facility for advance ruling was made available under GST, it was held that Department must accept manually application for advance ruling under GST since web portal would not be ready to accept the same till January, 2018. In Annapurna International v. State of UP 2017 (11) TMI 1021 – ALLAHABAD HIGH COURT, the Allahabad High Court has directed GST Department to place on record the reasons for cancellation of order of GST registration without giving personal hearing and directed the reasons for communicating in writing but only keeping the same on GST website. In M/s Radhey Lal Jaiprakash Neadarganj Dadri v. State Of U.P. and 5 Others 2017 (11) TMI 1022 – ALLAHABAD HIGH COURT, where the application for GST registration was not filed by the assessee in stipulated time, it was held that since the User ID and Password
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Goods and Services Tax – GST – By: – CA Akash Phophalia – Dated:- 13-12-2017 – The time of issue of invoice is guided by the provisions of Section 31 and Section 12 of the CGST Act 2017. As the law is new therefore it is right to reproduce the relevant portion of the relevant provisions here as – Section 12 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……… Section 31 (1) A registered person supplying taxable goods shall, before or at the time of,- (a) removal of goods for supply to the recipient,where the supply inv
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e can be a situation when the goods are supplied and invoice is raised after a considerable time period. In this regard Rule 55(4) of CGST Rules 2017 is worth noting – Rule 55(4) of CGST Rules 2017 reads as under:- 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. By applying this rule the date of issue of invoice in the above case shall be the date on which invoice was raised after removal of goods. However, had it been a regular feature then the supplier has to face the penal consequences in addition to preponment of time of supply as per relevant p
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Goods and Services Tax – Started By: – Archna Gupta – Dated:- 13-12-2017 Last Replied Date:- 16-4-2018 – Dear Experts,Please clarify that can we export without charging IGST in the following cases:1. Suppose we have exported services and raised invoice in November and Application for LUT filed in December, in that case the export which were done in November can be invoiced without charging IGST.2. Any advance received against export of services before filing application of LUT.3. If we have filed application for LUT on 1st December, can we raise invoice on 5th December without charging IGST before receiving certificate of LUT. – Reply By KASTURI SETHI – The Reply = Query wise reply as under:-. 1. No 2. Subject to tax 3. No. LUT must be acc
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GST – States – Trade Notice No. 12/2017-18 – Dated:- 13-12-2017 – OFFICE OF THE COMMISSIONER, GOODS & SERVICES TAX HQRS.
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2018 (6) TMI 622 – AUTHORITY FOR ADVANCE RULINGS, GUJARAT – 2018 (14) G. S. T. L. 112 (A. A. R. – GST), [2018] 2 GSTL (AAR) 87 (AAR) – Classification of goods – Cereals, pulses, spices, copra, jaggery (Gur), groundnuts (with or without shell), groundnut seeds, turmeric dried and ginger dried (soonth), cashew, almond, kismis, jardalu, anjeer (fig), date, ambli foal – Whether all cereals, pulses, spices, copra, jaggery (Gur), groundnuts (with or without shell), groundnut seeds, turmeric dried and ginger dried (soonth), cashew, almond, kismis, jardalu, anjeer (fig), date, ambli foal are covered under the definition of ‘Agriculture Produce’ as defined under N/N. 11/2017-Central Tax (Rate) dated 28.06.2017? – Held that:- The GST rate for services relating to agricultural produce by way of loading, unloading, packing, storage or warehousing of agricultural produce is NIL as per Sl. No. 54 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and corresponding Notification issued u
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th shell, turmeric and ginger on which no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but make it marketable for primary market would fall within the definition of agriculture produce
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Whole pulse grains such as whole gram, rajma etc. and ‘cereal’ on which no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market, fall under the definition of agriculture produce as defined under Notification No. 11/2017-Central Tax (Rate). – RULING NO. GUJ/GAAR/RULING/2017-18/1 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017-18/AR/7) Dated:- 13-12-2017 – Mr. G.C. Jain, Member And Mr. R.B. Mankodi, Member For The Applicant : Shri Rubbal Bhandari, CA And Shri Ashish Guru, Director RULING The applicant, M/s. Guru Cold Storage Pvt. Ltd., has referred to
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he goods mentioned above, either in bulk packing or small or retail packing with or without name or brand name, which is not registered under the Trade Mark Act, 1999 where no further processing is done or such processing is done which does not alter its essential characteristics but makes it marketable for primary market shall be charged at NIL rate as the same have not been branded with a registered trademark. 2. The applicant has raised the following question for advance ruling :- Whether all cereals, pulses, spices, copra, jaggery (Gur), groundnuts (with or without shell), groundnut seeds, turmeric dried and ginger dried (soonth), cashew, almond, kismis, jardalu, anjeer (fig), date, ambli foal are covered under the definition of Agriculture Produce as defined under Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017. If the answer to above point is affirmative, then whether the taxability of goods mentioned above point changes if they are received for storage either in bul
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the submissions made by the applicant in their application for advance ruling as well as at the time of personal hearing on 30.11.2017. We have also considered the views of GST & Central Excise Commissionerate, Ahmedabad North. 5.1 The issue involved mainly pertains to Sl. No. 24 of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 issued under the Central Goods and Services Tax Act, 2017 (herein after referred to as the CGST Act, 2017 ) and corresponding Notification issued under the Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the GGST Act, 2017 ) or the Integrated Goods and Services Tax Act, 2017. The relevant part of Sl. No. 24 of the said Notification is reproduced below – Sl. No. Chapter, Section or Heading Description of Service Rate (per cent.) Condition (1) (2) (3) (4) (5) 24 Heading 9986 i) Support services to agriculture, forestry, fishing, animal husbandry. Explanation. – Support services to agriculture, forestry, fishing, animal husb
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characteristics but makes it marketable for primary market. 5.3 Similarly, the GST rate for services relating to agricultural produce by way of loading, unloading, packing, storage or warehousing of agricultural produce is NIL as per Sl. No. 54 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and corresponding Notification issued under GGST Act, 2017. 6.1 It is observed that pulses (commonly known as Dal ) are obtained after de-husking or splitting or both, which processes are usually not carried out by farmers or at farm level but are carried out by the pulse millers. Therefore, pulses (de-husked or split) are not agriculture produce. However, whole pulse grains such as whole gram, rajma etc. are covered in the definition of agricultural produce. Processing of sugarcane into jaggery changes its essential characteristics. Thus, jaggery is also not an agricultural produce. The processed dry-fruits (processed cashew nuts, almonds, raisin (kismis), apricot (jardalu), fig (
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done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market would fall within the definition of agriculture produce. 6.4 The term cereal refers to various crops, such as wheat, paddy, maize, barley etc. If no further processing is done on such cereals or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market, then the same would fall within the definition of agriculture produce given in the aforesaid Notification and exemption would be available to their loading, unloading, packing, storage or warehousing. However, if any processing is done on such cereal as is not usually done by a cultivator or producer, then it will fall outside the definition of agriculture produce given in the aforesaid Notification. 7. We also observe that the applicability of Goods and Services Tax on warehousing of ag
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2018 (6) TMI 515 – AUTHORITY FOR ADVANCE RULINGS, GUJARAT – 2018 (14) G. S. T. L. 85 (A. A. R. – GST), [2018] 2 GSTL (AAR) 88 (AAR) – Classification of goods – Geared Motors – applicable rate of GST – Whether ‘Geared Motor’ falls under Chapter Heading 8483 or 8501 of the Customs Tariff Act, 1975? – Held that:- The Tariff Heading 8483 does not cover Gear Boxes or other variable speed changers combined with a motor. Motor remain classified under Tariff Heading 8501 even when they are equipped with pulleys, with gears or gear boxes, of with a flexible shaft for operating hand tools – On the basis of the Explanatory Notes of HSN under Tariff Heading 8483 and 8501, it is evident that the product ‘Geared Motor’, which is an assembly product of the ‘Electric Motor’ and ‘Gear Box’, will appropriately fall under Chapter Heading 8501 of the Customs Tariff Act, 1975.
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Ruling:- The product ‘Geared Motor’ is classifiable under Chapter Heading 8501 of the Customs Tariff Act, 1975 and Goods and
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factured or bought-out item. They submitted that in the erstwhile regime of Central Excise, mere Gear Boxes were classified under HSN Code 8483 and Geared Motor under HSN code of 8501, and both their products were being taxed at 12.5% under Central Excise. They submitted that under the GST regime, the classification remains the same but rates of GST have changed; that HSN of Motor is 8501 which is taxed at the rate of 18% and Gear Box under HSN of 8483 which is taxed at the rate 28%. They referred to the descriptions given in Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 and submitted that GST rate @ 18% would be applicable for Electric Motors (whether geared or otherwise). HSN Code of Electric Motors would be applicable for Geared Motors as well and accordingly they would be raising invoice to their customers under HSN Code of 8501 charging 18% of GST. 2. The applicant submitted that they are engaged in supplying Geared Motor , which is an assembly product of the Electri
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Code with GST Rate of duty is mentioned below : Sl. No. Name of Inputs HSN Code Rate of GST 1 Electric Motor 8501 18% 2 Bearing 8482 28% 3 Casting 7428 28% 4 Steel Round Bar 7206 18% 5 Fastener 7318 28% 6 Oil Seal 4016 28% 7 Oil 3403 28% Process of Manufacturing : The process is explained as – Gear Box a. Casting of Gear Case machined on CNC Horizontal Machining Centre. b. Steel Round Bar undergoes series of manufacturing processes like cutting, turning, keyways, hobing, heat treatment, skiing etc. c. Gear Box becomes mechanical product. Geared Motor Assembly of Electric Motor with Gear Box becomes Geared Motor which is electrical product. End use of the product : In general, Gear Box are assembled with the Electric Motor and used in following industries – a. Agriculture b. Pharma c. Cement d. Pulp and Paper e. Fertilizer f. Textile g. Rice Mill h. Food Industries 4.2 It is submitted that from the above inputs, process and end use of the product, it is inferred that the Geared Motor i
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& torque of an electric motor. Accordingly, it is noted that the correct applicability of HSN code of product Geared Motors fall under HSN 8483 4000 specifically which is described as Gears and Gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately, ball or roller screws; gear boxes and other speed changers, including torque converters . Accordingly, it will be taxable under Schedule IV of GST Act with 28% of GST rate. 5.1 The Assistant Commissioner, State Tax, Ghatak-51, Anand informed that Geared Motor is an assembly product of Electric Motor and Gear Box . Electric Motor falls under HSN 8501 and attracts GST rate of 18% whereas Gear Box falls under HSN 8483 and attracts GST rate of 28%. There is no specific entry for Geared Motor in GST Schedule. 5.2 It is further informed that by assembly of Gear Box and Electric Motor , a distinct product Geared Motor is manufactured, which has no direct use, but it is used as parts in Machine
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ile Gujarat VAT Act, but under GST schedule, different rates are applicable for different machineries. 5.5 In view thereof, as the Geared Motor is used in (i) Automobile Sector, (ii) Machinery, (iii) Home Appliances and (iv) Tools, and which Geared Motor is used in which types of industries is not clear from the application, it has been opined that that product Geared Motor is classifiable under respective commodity parts on the basis of use in specific commodity (HSN – 8428, 8509, 8708, 8483). 6. We have considered the submissions made by the applicant in their application for advance ruling as well as at the time of personal hearing on 15.11.2017. We have also considered the information and views submitted by the Commissioner of Central Excise & GST, Vadodara – I Commissionerate and the Assistant Commissioner, State Tax, Ghatak-51, Anand. 7.1 The issue involved in this case pertains to classification of the product Geared Motor i.e. whether Geared Motor falls under Chapter Headin
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The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 7.3 Further, Hon ble Supreme Court in the case of L.M.L. Ltd. Vs. Commissioner of Customs [Civil Appeal No. 3764 of 2003, decided on 21.09.2010 reported at 2010 (258) ELT 321 (S.C.)] has held as follows :- 12. In Collector of Central Excise, Shillong v. Wood Crafts Products Ltd. reported in (1995) 3 SCC 454, it was held by this Court that as expressly stated in the statements of objects and reasons of the Central Excise Tariff Act, 1985, the Central Excise Tariffs are based on the Harmonious System of Nomenclature (HSN) and the internationally accepted nomenclature was taken into account to reduce disputes on account of tariff classification. Accordingly, for resolving any dispute relating to tariff classification, a s
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nclature provides as follows :- (E) GEAR BOXES AND OTHER SPEED CHANGERS, INCLUDING TORQUE CONVERTERS These provide a range of speeds which can be varied, either by hand or automatically, according to the requirements of the machine. They include, inter alia : (1) Gear-boxes consisting of assemblies of gears which can be selected in alternative arrangements; the speed of transmission can thus be varied according to the arrangement of gears set. (2) …… (3) …… …… The heading does not cover gear boxes or other variable speed changers combined with a motor; these are classified in the same heading as the motor. [underlining supplied] 8.3 The Explanatory Notes for Electric Motors under Tariff Heading 8501 of the Harmonised System of Nomenclature, inter-alia, provides as follows :- (I) ELECTRIC MOTORS Electric motors are machines for transforming electrical energy into mechanical power. ……… (A) ……… Motors rema
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2018 (4) TMI 269 – GAUHATI HIGH COURT – 2018 (9) G. S. T. L. 5 (Gau.) – Jurisdiction – post enactment of the Central Goods and Services Tax Act, 2017 as well as the omission of Entry 92C from List-I of the Seventh Schedule of the Constitution – whether the respondent have jurisdiction to enter into an enquiry in respect of the subject matter of the notice and as such the impugned notice was wholly without jurisdiction? – Held that: – this Court is of the prima facie opinion that the impugned notice dated 23.10.2017 is without jurisdiction – further proceeding in the impugned notice stayed. – WP(C) 7729/2017 Dated:- 13-12-2017 – Mr. Suman Shyam, J. For The Appellant : M.L. Gope, Ms. N. Hawelia, Ms. N. Gogoi, Ms. N. Bordoloi and Ms. N. Mech
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responden ts, submits that he be granted some time to obtain instruction in the matter. Issue notice of motion returnable on 05.02.2018. Since Mr. B. Sarma, learned Central Govt. Counsel, has already entered a ppearance and accepted notice on behalf of all the respondents, no formal notice is required to be sent in this case. However, extra copies of the writ petition be furnished to the learned Central Govt. Counsel so as to enable him to obtain instruction in the matter. Also heard on the prayer of interim relief. Having regard to the pleadings in the writ petition, this Court is of th e prima facie opinion that the impugned notice dated 23.10.2017 is without juris diction. In view of the above, further proceeding under the impugned notic
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GST – States – SRO 506 – Dated:- 13-12-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 13th December, 2017 SRO 506 – In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council, hereby make the following amendments in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:- 1. in first proviso to ru
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GST – States – 4-1/2017 – Dated:- 13-12-2017 – GOVERNMENT OF KARNATAKA No. FD 47 CSL 2017 Karnataka Government Secretariat, Vidhana Soudha, Bengaluru, dated: 13/12/2017 NOTIFICATION (4-1/2017) In exercise of the powers conferred by Section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendations of the Council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:- RULES 1. Title and commencement.-(1) These rules may be called the Karnataka Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) They Shall be deemed to have come into force with effect from 28th day of October, 2017. 2. Amendment of Rule 24.- I
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te Tax shall be deemed to be notified by the Commissioner." 4. Amendment of rule 96.- In rule 96 of the said rules, after sub-rule (2), the following proviso shall be inserted, namely – "Provided that, where the date for furnishing the details of outward supplied in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under Section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR -1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that, the information in Table – 6A furnished under the first proviso shall b
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Goods and Services Tax – Started By: – knr varma – Dated:- 12-12-2017 Last Replied Date:- 26-12-2017 – manufacturing company manufacturing taxable and exempted goods(exemple. PAPPAD) , company purchased capital goods( Truck for transporting goods Gst 28%+Cess), packing material ( Gst 18%).above case company can claim gst input tax credit 100% on capital goods and packing material – Reply By Ganeshan Kalyani – The Reply = Input Tax Credit on both the items i.e. packing material and truck is elig
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Goods and Services Tax – Started By: – Rakesh Agarwal – Dated:- 12-12-2017 Last Replied Date:- 20-12-2017 – Dear Sir, We are manufacturers & want to supply goods to EOU/SEZ without charging them IGST. In earlier pre-GST regime, we used to supply against CT3. Is there any provision for EOU/SEZ for the same ? Best Regards Rakesh – Reply By Somil Bhansali – The Reply = As per section 16(3) of the IGST Act supplies to SEZ will be considered as zero rated supplies.Zero rate supplies can be made with or without payment of tax.Therefore in case of supplies to SEZ supplier can supply without payment of tax and claim refund of accumulated credit.However supply to EOU is considered as deemed supply and there is no such option available as provid
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is the Form-A mentioned in the earlier reply that I need to give my machine manufacturer for me to obtain the machinery at 0% tax? I have given an 30% export obligation Bond to the Karnataka State Industrial Development Board. – Reply By Kishan Barai – The Reply = The recipient EOU / EHTP / STP / BTP unit shall give prior intimation in a prescribed proforma in Form-A bearing a running serial number containing the goods to be procured, as pre-approved by the Development Commissioner and the details of the supplier before such deemed export supplies are made. The registered supplier thereafter will supply goods under tax invoice to the recipient EOU / EHTP / STP / BTP unit. On receipt of such supplies, the EOU / EHTP / STP / BTP unit shall en
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e required to enter data accurately and immediately upon the goods being received in, utilized by or removed from the said unit. The digital records should be kept updated, accurate, complete and available at the said unit at all times for verification by the proper officer, whenever required. A digital copy of Form – B containing transactions for the month, shall be provided to the jurisdictional GST officer, each month (by the 10th of month) in a Pen drive, as convenient to the said unit. The above procedure and safeguards are in addition to the terms and conditions to be adhered to by an EOU / EHTP / STP / BTP unit in terms of the Foreign Trade Policy, 2015-20 and the duty exemption notification being availed by such unit. – Reply By SRa
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Goods and Services Tax – Started By: – GOPAL CHOWDHURY – Dated:- 12-12-2017 Last Replied Date:- 13-12-2017 – Dear All,We have send bought out goods including out final product in a complete set consisting of few different items charging GST under mixed supply basis at the higher rate, but later on the customer reject few parts of the items which where bough out and need replacement in that place.In this regard kindly let me know how to treat the same under GST. As it is rejection and replacemen
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Goods and Services Tax – Started By: – OM PRAKASH – Dated:- 12-12-2017 Last Replied Date:- 13-12-2017 – PLEASE UPDATE ……IT IS NECESSARY TO DEPOSITED TAX ON ADVANCE PAYMENT – Reply By Somil Bhansali – The Reply = In case of supply of service ,supplier is liable to pay tax on the amount of advance is received.However in case of supply of goods ,supplier is not required to pay tax on amount of advance received. – Reply By PAWAN KUMAR – The Reply = Dear Sir,as per my view, no need to pay tax on
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Goods and Services Tax – Started By: – sagar saraswi – Dated:- 12-12-2017 Last Replied Date:- 26-2-2018 – Main challenges which we face with GST return filing are : Real time invoicing matching Seamless Integration Reliability To run your business transactions smooth & synchronized, you need gst return filing software. – Reply By Ganeshan Kalyani – The Reply = What is the cost of the software? – Reply By sagar saraswi – The Reply = Hi Ganeshan, can you please share your contact no. so that
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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 12-12-2017 Last Replied Date:- 13-12-2017 – We are manufacture of pharma machinery. We have cleared machine to customer located in Kolkata in month of June-17 with payment of Excise Duty & Central Sales Tax. Now, our customer has rejected the machine and he wants to return the same to us. Please note that customer is registered under GST is a branch of foreign Company. The customer is not able to issue any documents for t
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Goods and Services Tax – GST – Dated:- 12-12-2017 – Transition to GST provided for trust based transition of input tax credit of the existing taxpayers. A tax payer could file Form TRAN-1 and avail input tax credit on the basis of closing balance of the input tax credit declared in the last return under the pre GST regime. The last date for filing of Form TRAN-1 is 27th December, 2017. In keeping with the philosophy of voluntary compliance, revision of Form TRAN-1 has also been provided. The last date for revision of TRAN-1 is also 27th December, 2017. It has been noted that some taxpayers have availed extraordinarily high transitional credit of CGST which is neither commensurate with the trend of input tax credit of the industry nor as ma
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Goods and Services Tax – GST – Dated:- 12-12-2017 – Q. Several amendments have been made to CGST Rules. It is confusing to comprehend all notifications. Please guide. Ans. Comprehensive document of rules available at – http://www.cbec.gov.in/resources//htdocs-cbec/gst/cgst-rules-15112017.pdf Q. I am representative of OIDAR. Do I have separate provision for invoicing? Ans. No. Invoicing needs to be done as per rule 46 of CGST rules. Q. What is the period of OIDAR return filling? Ans. Monthly. Re
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Goods and Services Tax – Started By: – Manish Sulakshane – Dated:- 12-12-2017 Last Replied Date:- 13-12-2017 – Dear Sir, Following is the Query – when filing of GSTR-1 Return Error! GSTR-1 Save/action on Counterparty Invoices/Submit are not allowed for current date. What is the solution – Reply By KASTURI SETHI – The Reply = It means filing is still not allowed by Common Portal System. It is not error on your part but matter of timing. Wait for the opening of the provision for this purpose in t
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Goods and Services Tax – GST – By: – CA Venkata prasad Pasupuleti – Dated:- 12-12-2017 – What is Advance ruling? Advance ruling means a decision/ruling given to the applicant by the constituted authority on the matters relating GST provisions like registration requirement, exemptions, classification, valuation, ITC etc. Unlike old Central indirect taxes (Central Excise, service tax) wherein ruling can be sought only on proposed transactions, GST laws provide an advance ruling on all types of transactions whether it is proposed or already occurred. For this purpose, each state would constitute Authority of Advance Ruling (AAR) . Many of the states have already constituted the benches. The details of the bench along with communication addresses can be accessed from this link http://www.gstcouncil.gov.in/sites/default/files/Details-of-AAR-as-on_22-11-2017.pdf Who can apply (persons eligible?) Unlike old laws which this facility to specified persons, GST law made available this facility t
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facility of the filing online is not made available. Hence, applications shall be filed manually with the corresponding bench of the advance ruling. On receipt of an application, the AAR shall send a copy of the application to the jurisdictional officer and call for all relevant records. AAR shall grant an opportunity of hearing to the applicant as well as department representative for examining the admissibility of the application. Thereafter, AAR passes an order either admitting or rejecting the application If the application is rejected, it should be by way of a speaking order giving the reasons for rejection. If the application is admitted, the AAR shall pronounce its ruling within 90 days of receipt of application. Here again, an opportunity of hearing to the applicant as well as department representative shall be given while arriving the ruling on the questions/matters specified in the application Application for advance ruling will not be admitted in cases where the question rai
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xtended period of 30 days which AAAR has the power to condone the delay) are expired, the appeal remedy may lose. In this regard, the rationale of the Hon ble Supreme court decision in case of Singh Enterprises v. Commissioner – 2007 (12) TMI 11 – SUPREME COURT OF INDIA . Only the remedy available is approaching the High court for invocation of the extraordinary jurisdiction under Article 226 of the Constitution of India. Panoli Intermediate (India) Pvt. Ltd. v. Union of India – 2015 (7) TMI 303 – GUJARAT HIGH COURT The Appellate Authority must pass an order after hearing the parties to the appeal within 90 days of the filing of an appeal. If members of AAAR differ on any point referred to in appeal, it shall be deemed that no advance ruling is issued in respect of the question under appeal. Other points to be noted: An advance ruling pronounced by AAR or AAAR shall be binding only on the applicant and on the concerned officer or the jurisdictional officer in respect of the applicant.
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ng the applicant. Few decisions under the old laws that are relevant under GST also: Merely because another subsidiary is carrying out the same activity and its case is pending with any officer, another subsidiary will not become ineligible to obtain AR in relation to the same question. – IN RE: A. TEX (INDIA) PVT. LTD. 2004 (3) TMI 100 – AUTHORITY FOR ADVANCE RULINGS ; GSPL India Transco Ltd. v. Union of India – 2012 (8) TMI 753 – Gujarat High Court Advance Ruling cannot be sought on a question based on a circular issued by Board as a circular is not a notification. IN RE: Jason James Clemens 2004 (11) TMI 5 – AAR (New Delhi) While undoubtedly ruling given in a particular case binding only in respect of reported transaction of the concerned applicant with concerned departmental officers, nevertheless said ruling can have persuasive value in other cases. Columbia Sportswear Company v. Director of Income Tax – 2012 (8) TMI 105 – SUPREME COURT ; In Re: T.T. Recycling Management India Pvt
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Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 12-12-2017 Last Replied Date:- 13-12-2017 – In normal parlance, there are cases where the service recipient retains a certain portion of payments to be made to the service provider. The amount so retained is paid to the service provider only after the provision of service is complete. This update seeks to take an insight into various provisions for ascertaining whether the credit will be allowed of the GST portion pertaining to the said retention money. Before Point of Taxation Rules, 2011 were introduced, service tax was payable on receipt basis. Therefore, cenvat credit of the service tax paid was allowed upon partial payment along with service tax, on the basis of invoice raise
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money. One school of thoughts is of opinion that the entire credit will be disallowed even if some amount of bill is not paid while other school of thoughts claim that only proportionate credit will be disallowed as pertaining to the amount not paid. While there are some experts who are of the view that the entire credit will be allowed even if some part of the bill is not paid to the supplier. In this regard, the admissibility of ITC is determined by section 16 of CGST Act, 2017. Second proviso to section 16(2) reads as follows:- Provided further that where a recipient fails to pay to the supplier of goods or services or both, other than the supplies on which tax is payable on reverse charge basis, the amount towards the value of supply a
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be allowed even if some portion of bill is retained as the amount of GST is totally paid and the supplier has also paid the GST to the government exchequer when the invoice was raised. However, if this view is considered, the very basic purpose of this proviso will be defeated as the GST will be paid in every case. It is worthwhile to mention here that the return cannot be filed unless the tax is paid. Therefore, if this contention is accepted, there was no need of drafting this proviso at all. Therefore, in our view, the interpretation that only the proportionate credit should be reversed seems justified; all the other interpretations does not commensurate with the intention of the law makers. The content of this GST update is for educatio
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