Goods and Services Tax

Goods and Services Tax – Started By: – Jasbir Uppal – Dated:- 8-12-2017 Last Replied Date:- 3-2-2018 – Dear ProfessionalsI have following queries :- 1) Refund of duties paid for stock left on 30th June and utilized post GST implementation.2)The duty drawback paid on goods starting from 01 July 2017 to 30 Sep 2017 post duty drawback scheme withdrawn, refund on these duty paid goods.3) Procedure for refund under the above mentioned circumstances.in CGST & SGST.Thanks & RegardsJ S UppalTax

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Goods and Services Tax – Started By: – Balaji VM – Dated:- 8-12-2017 Last Replied Date:- 10-1-2018 – We are doing Job work of Fish Processing for outside party. After processing they will Export. Kindly confirm whether we have to charge GST. – Reply By Rajagopalan Ranganathan – The Reply = Sir, As per section 143 (1) (b) of CGST Act, 2017 A registered person (hereafter in this section referred to as the principal ) may under intimation and subject to such conditions as may be prescribed, send any inputs or capital goods, without payment of tax, to a job worker for job work and from there subsequently send to another job worker and likewise, and shall supply such inputs, after completion of job work or otherwise, or capital goods, other tha

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Goods and Services Tax – GST – Dated:- 8-12-2017 – Q. I export vegetables, Where do I file in FORM GSTR -3B – Zero rate goods or Nil rated goods? Ans. Zero rated goods. Q. What is the date of applicability of e-Way Bill System. Some are saying that it has been made applicable for 12/09 Ans. Central Government has not notified the enforcement of e-Way bill rules. Till that time State e-Way bill, if any, would be applicable. Q. Want to opt for composition scheme. When will be the option to opt fo

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Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 8-12-2017 – In 23rd meeting of GST Council, it was decided to reduce the tax rate on restaurant services with no facility of ITC. Notification no. 46/2017-Central Tax (Rate) dt. 14-11-2017 has been issued to implement this decision. This notification prescribes the rate of tax at 2.5% CGST on standalone restaurants and restaurants situated in hotel, club, guest house, etc. which has declared tariff of any room less than ₹ 7500/-. This rate is subject to the condition that no ITC is availed on the goods and services used for providing this service. This notification is effective from 15.11.2017. The assessees falling in this category were availing the ITC upto 14.11.2017. The

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right to the credit has become absolute at any rate when the input is used in the manufacture of the final product. The basic postulate, that the scheme is merely being altered and, therefore, does not have any retrospective or retro-active effect. In view of this decision, we can conclude that the once ITC is legitimately availed, it cannot be taken back. Similarly, hon'ble Rajasthan High Court in the case of SHANKESHWAR FABRICS PRIVATE LTD. Versus UNION OF INDIA [ 2001 (8) TMI 139 – RAJASTHAN HIGH COURT ] has held that Right to Modvat credit accrues to assessee on the date he pays tax on raw materials or inputs – Credit having been taken by assessee, Clause 5 of the notification ibid not to be given retrospective effect so as to null

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it without any specific provision in law is not viable. It is worthwhile to mention here that the system of reversal of ITC is there only if the supply becomes wholly exempted. There is no such provision if the partial exemption is granted, i.e. rate is reduced to some extent. In view of above discussion, in absence of any specific provision in this regard, we can safely claim that the decision of Supreme Court as discussed above is still applicable and any demand on the credit rightfully availed will not survive. The content of this GST update is for educational purpose only and not intended for solicitation. You can reach us at www.capradeepjain.com, at our facebook page on https://www.facebook.com/GSTTODAYBYPRADEEPJAIN/ as well as follow

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 8-12-2017 – Depositing of goods in warehouses Chapter IX of the Customs Act, 1962 ( Act for short) provides for warehousing. This chapter provides for deposit of goods into a customs bonded warehouse. A warehouse is licensed under section 57of the Act as a public warehouse; under section 58 of the Act as a private warehouse; under section 58A of the Act as a special warehouses. The goods may be deposited in such warehouses without payment of duty. Section 59(5) provides that where the whole of the goods or any part thereof are transferred to another person. For this, the transferee shall execute a bond in a sum equal to thrice the amount of duty assessed on such goods. The Assistant Commissioner of Customs or Deputy Commissioner of Customs may permit an importer to execute a general bond in such amount as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may approve in respect of the warehousing o

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tion; in the case of goods cleared from a warehouse under section 68, on the date on which a bill of entry for home consumption in respect of such goods is presented under that section; in the case of any other goods, on the date of payment of duty : if a bill of entry has been presented before the date of entry inwards of the vessel or the arrival of the aircraft 1[or the vehicle] by which the goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry inwards or the arrival, as the case may be. There is no provision to vary the assessable value of the goods at ex-bond stage unless they are such goods on which tariff valuation applies. Hence, basic customs duty and IGST shall be paid on the imported goods at the stage of exbonding on the value determined under Section 14 of the Act. Sale/transfer of goods Vide Circular No.46/2017-Customs, dated 24.11.2017 the Board provides for the levy of IGST/GST. The transaction of sale/transfer etc., of t

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ses may involve an additional taxable event, if a transfer of ownership of warehoused goods takes place between the importer and another person, before clearance of goods, whether for home consumption or export. Deferment of customs duty The circular clarified that so long as the goods remain deposited in the warehouse the customs duty to be collected shall remain deferred. It is only when such goods are ex-bonded under section 68 of the Act, shall the deferred duty be collected at the value as had been determined under section 14 of the Act in addition to the integrated tax leviable. Example The circular gives on example in bond sales and clearance thereof. Goods imported by A on 02.07.2017 – importer wants to deposit the goods in the bonded warehouse to defer customs duty; Importer files an into-bond bill of entry and the goods are deposited in the Bonded warehouse.Customs duty and integrated tax are deferred. Value of goods = ₹ 100 BCD (say 10%)= ₹ 10 IGST (say 12%)=Rs.1

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2018 (4) TMI 1007 – ALLAHABAD HIGH COURT – 2018 (11) G. S. T. L. 259 (All.) – Seizure of goods – incomplete E-Way bill – Section 129(1) of Uttar Pradesh Goods and Service Tax Act, 2017 – Held that: – In the present case admittedly, all the above details were not filled up or disclosed in the E-Way Bill – the E-Way Bill was incomplete and improper. Any E-Way Bill which is not duly filled up cannot be construed to be a valid document and it would be treated as if the goods are not accompanied by appropriate / valid E-Way bill.
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Apparently there is a convention of the provision of the Act which mandates that the E-Way bill should be accompany the goods in transit – There is no illegality in seizing goods for violation of provision of the

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efore, the seizure is illegal. Section 129(1) of the U.P.G.S.T. provides that where any goods are in transit in contravention of the provisions of this Act or the Rules they are liable for detention or seizure and shall be released subject to conditions laid down therein. Rule 138 of the U.P. G.S.T. provides for the E-Way bill to accompany the goods. The E-Way bill which was accompanying the goods was not completely filled up. It contains a specific coloum requiring the vehicle number, name and address of the driver and its license to be filled up. In the present case admittedly, all the above details were not filled up or disclosed in the E-Way Bill. In view of this, the E-Way Bill was incomplete and improper. Any E-Way Bill which is not d

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2018 (2) TMI 1568 – RAJASTHAN HIGH COURT – [2017] 1 GSTL 34 (Raj), 2018 (9) G. S. T. L. 377 (Raj.) – Penalty u/s 76 and 78 – suppression and evasion of Service Tax – Whether the Tribunal was justified in passing a contradictory order and thereby deleting the penalty only on the ground of non receipt of tax by the assessee from the service receiver?
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Held that: – It is observed that the assessee has not received tax from the Rajasthan Housing Board which is a Government Corporation, therefore, the assessee cannot be penalised for non receipt of the tax from Rajasthan Housing Board. He has also not received tax and paid the same with interest, therefore, if penalty is imposed, he would have no other option but to close its business.
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The view taken by the tribunal is not only justified but it is the only view which can be taken – appeal dismissed – decided against Revenue. – D.B. Central/Excise Appeal No. 129/2017 Dated:- 8-12-2017 – MR. K. S. JHAVERI AND MR. VIJAY KUMAR VYAS

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ment with Rajasthan Housing Board, Jaipur for Developing, Designing and Marketing of Raj Aangan Scheme (NRI Scheme) for Rajasthan Housing Board, Jaipur. The above referred activities of M/s. SPPL, Jaipur seemed to be clearly fall under the category of Real Estate Consultant/Consulting Engineer/Management Consultant/Business Auxillary services. 3.1 A search of the office premises of the appellant at 68 Gopal Bari, Jaipur was conducted on 6.12.2006. During the search it was found that they were engaged in providing the services of Designing, Marketing and Management to Rajasthan Housing Board and had not paid service tax on gross amount charged from the customers. Moreover, the appellant had not obtained service tax registration. 4. Counsel for the appellant has taken us to the order of the first authority and contended that the provisions of Section 174(2) of the Central Goods & Service Tax Act, 2017 is applicable from 1.7.2017 and not prior thereto. 5. However, we have gone through

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resh decision. 9. In the second proceedings, more particulars alongwith supporting documents were submitted by the appellant which were taken on record and the decision was arrived at. We could see from the impugned order in the second proceedings that the service tax demand was confirmed under category of Real Estate Consultant. 10 We have perused the terms of agreement. Clause 3 of the agreement is as follows:- SCOPE OF ACTIVITIES/WORKS AND FEES/REUMNERATION THEREOF 3.1 The broad scope of activities/work of Siddha (which are more elaborately recorded hereafter) shall be as follows:- (a) Project conception and design. (b) Architectural, landscaping and structural design. (c) Project construction management activity. (d) Marketing related activities including sales (e) Legal matters. 11. The statutory definition of Real Estate Agent is as below:- Section 65(88) of the Finance Act, 1994 defines the words Real Estate Agent: Real Estate Agent means a person who is engaged in rendering any

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eceive the tax amount from their clients, the incidence of tax liability is apparently in the knowledge of the appellant and they have not got themselves registered with the Department, neither filed periodical returns. In the facts of this case, we find that a demand for extended period in terms of proviso to Section 73(1) is rightly invokable. Further, we note that the appellants strongly pleaded for waiver of penalty in terms of Section 80 of the Finance Act, 1994. The appellants though raised bill with service tax, have not received the tax amount from the Rajasthan Housing Board. This is being categorically asserted by the appellants and there is no contrary finding by the lower authority. As such, we find there is a reasonable cause for non payment of service tax by the appellants and accordingly, the provisions of Section 80 can be applied for waiver of penalty imposed under Section 76 and 78. 6. It is observed that the assessee has not received tax from the Rajasthan Housing Bo

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2018 (2) TMI 1540 – MADRAS HIGH COURT – [2017] 1 GSTL 24 (Mad), 2018 (9) G. S. T. L. 361 (Mad.) – Claim of 12% GST over the value of works contract – scope of terms of the agreement – Court noted that the appropriate authority, who has to answer the claim of the petitioner/Association was the Commissioner of Commercial Taxes, but, he was not impleaded as a respondent – Held that: – the Court directed the Commissioner of Commercial Taxes to consider the representation given by the petitioner/Association and pass orders on merits and in accordance with law within a period of four weeks after affording an opportunity of personal hearing to the authorised representative of the petitioner/Association.
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Though the Court would be fully justified in initiating action for contempt, considering the sensitivity of the matter and the members of the petitioner/Association, who are contractors, are put to hardship on account of the nebulous state of affairs, this Court is inclined to give one

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l Taxes, but, he was not impleaded as a respondent. Therefore, a direction was issued to implead such authorities and accordingly W. M. P. No. 26675 of 2017 etc., were filed to implead the Secretary to Government and the Commissioner of Commercial Taxes as respondents 7 & 8 in the writ petitions. Thereafter, the Government Advocate, who accepted notice on behalf of the newly impleaded Secretary to Government and Commissioner of Commercial Taxes Department informed that the Government was in the process of discussing as to how the modality to be worked out. 3. The Court found that since the representations were pending before the authority, it would be appropriate to the respondent to respond them and give a reply. The Court ordered that the appropriate person, who would be in a position to reply is that the Commissioner of Commercial Taxes, because all the other authorities are Department of Highways and National Highways, etc., who will be not in a position to specifically address

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mercial Taxes to pass an order on merits and in accordance with law. 7. If according to the Commissioner, he had nothing to do the matter, nothing prevented him to contend so. In fact, that was an observation made by the Court in more than two places in the order. Though the Court would be fully justified in initiating action for contempt, considering the sensitivity of the matter and the members of the petitioner/Association, who are contractors, are put to hardship on account of the nebulous state of affairs, this Court is inclined to give one more opportunity to the respondent to consider the representations given by the petitioner/Association and pass orders on merits and in accordance with law as ordered in the writ petitions within a period of two weeks from the date of receipt of a copy of this order. It is made clear that before orders are passed, the authorised representative of the petitioner/Association be heard in person by the Commissioner. Accordingly, these contempt peti

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2018 (2) TMI 704 – CESTAT, ALLAHABAD – TMI – Business Auxiliary Services – consideration received for transfer of rights and privileges of export of sugar quota – Held that: – the issue involved in the case of Commissioner of Central Excise & Service Tax, Meerut-I Versus M/s Bajaj Hindusthan Sugar Ltd. [2017 (10) TMI 1055 – CESTAT ALLAHABAD] was same regarding rights and privileges of export of sugar quota and it was held that the said transaction is sale of goods and there was no service involved – appeal dismissed – decided against Revenue. – E/70499/2017-EX[SM] – A/70022/2018-SM[BR] – Dated:- 8-12-2017 – Mr. Anil G. Shakkarwar, Member (Technical) Shri Gyanendra Kumar Tripathi, Assistant Commissioner (AR), for Appellant Shri Shubham Agra

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nto passing of impugned Order-in-Appeal through which the proceedings were dropped. Aggrieved by the said order Revenue is before this Tribunal. 3. The grounds of appeal raised by Revenue is that the respondent rendered services relating to promotion or marketing or sale of goods produced or provided by or belonging to their clients and therefore, it was covered under Business Auxiliary Service . 4. Heard the ld. A. R., who has presented the grounds of appeal. 5. Heard the ld. Counsel for the appellant, who has submitted that the issue is no more res-integra in view of the Final Order No. 71097/2017 dated 08/09/2017 passed by this Tribunal in respect of the respondent. The ld. Counsel further submitted that the issue is same in the said Fin

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GST – States – 34/2017-State Tax – Dated:- 8-12-2017 – Government of Himachal Pradesh Excise and Taxation Department Dated Shimla-2 the 8th December, 2017 Notification No. 34/2017-State Tax No.EXN-F(10)-34/2017.- In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017(10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely :- (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Fourteenth Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Himachal Pradesh Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3 – (i) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Notwithstanding anything contained in sub-rules (1), (2) and (

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person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf. ; 4. In the principal rules, in rule 122, in clause (b), after the words Commissioners of State tax or central tax , the words for at least one year shall be inserted; 5. In the principal rules, in rule 124, – (i) for sub-rule (3), the following sub-rule shall be substituted, namely:- (3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of India: Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to hi

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b-rule (1), the following provisos shall be inserted, namely:- Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment: Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation – For the purposes of this rule, the expression handicraft goods has the meaning as assigned to it in this Department Notification No.32/2017-STATE TAX dated 9.10.2017 published in the Rajpatra, Hiamchal Pradesh vide number EXN-F(10)-34/2017 on 23rd October, 2017 . ; 8. In the principal rules, with effect from the 1st day of July, 2017, in FORM GST TRAN-1 , (i) in Serial No. 5(a), in the heading, afte

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GST – States – G.O.MS.No. 581 – Dated:- 8-12-2017 – GOVERNMENT OF ANDHRA PRADESH REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 581 Dated: 08-12-2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government, on the recommendation of the Goods and Services Tax Council, hereby makes the following rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, issued vide G.O.Ms.No.227, Revenue (CT-II) Dept., Dt.22-06-2017 as subsequently amended. 1. (i) These rules may be called the Andhra Pradesh Goods and Services Tax (Twelth Amendment) Rules, 2017. (ii) They shall be deemed to have come into force with effect on and from 15th November,2017. AMENDMENTS 2. In the Andhra Pradesh 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 clar

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

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

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

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Goods and Services Tax – Started By: – vikram bindra – Dated:- 7-12-2017 Last Replied Date:- 8-12-2017 – hi i am a small businessman with annual turnover abt 20 lacs , iam into installation of fountains , which includes complete fitting on turnkey basis, it includes providing of material and labour watever required for completion , what are my tax laibilities, my materials include electrical panel , pumps , sanitary fiitings lights, electrical and so on i work for local bodies too i mean municipalities , besides private small contractsthese contracts may be in different states – Reply By ANITA BHADRA – The Reply = Dear Sir Your work will be considered as work contract and you need to register as a normal registered person u/s 22 of GST Act

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Goods and Services Tax – Started By: – Kapil Bisht – Dated:- 7-12-2017 Last Replied Date:- 8-12-2017 – i want to know something related to ITC, that suppose I have a construction business in Delhi and I ordered the material from the other state . so i want to know that whether I have to pay the EXCISE DUTY to the manufacturer or not under GST. we are a construction service provider and I would like to know that whether EXCISE DUTY paid on the cement before applicability of GST ( 1ST JULY,2017) will be allowed as credit for the payment of GST or not ? – Reply By KASTURI SETHI – The Reply = Yes. Pay CE duty and take credit via TRANS 1. TRANS 1 can be revised. – Reply By Vamsi Krishna – The Reply = Yes, Tax credit can be taken through Tran-1

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Goods and Services Tax – Started By: – PAWANKUMAR GARG – Dated:- 7-12-2017 Last Replied Date:- 8-12-2017 – SIR PLEASE LET ME KNOW WEATHER FACILITY OF QTLY. GSTR-1 HAVE BEEN INTRODUCED OR NOT. 2. WE HAVE ALREADY FILED GSTR-1 FOR THE MONTH OF JULY. SHOULD WE NOW HAVE TO FILE GSTR-1 FOR THE MONTH OF AUG AND SEP 2017 ON OR BEFORE 31.12.2017 OR ALTERNATIVELY QTLY. RETURN FOR THE MONTH OF JULY TO SEP. IN THE SAID SITUATION WHAT WILL BE THE FATE OF RETURN FILED FOR THE MONTH OF JULY. – Reply By KASTUR

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Goods and Services Tax – Started By: – PAWANKUMAR GARG – Dated:- 7-12-2017 Last Replied Date:- 21-10-2018 – SIR I HAVE FILED GSTR-3B SHOWING SALES/SUPPLY OF RS. 1 LAC AGAINST ACTUAL SUPPLY OF RS. 10 LAC IN THE MONTH OF AUGUST 2017. NOW I HAVE TO FILED GSTR-1 FOR RS. 10 LAC. PLEASE LET ME KNOW IN WHICH COLOUMN OF GSTR-1, I CAN AMEND THE FIGURES OR ANY OTHER MODE TO RECTIFY THE MISTAKE. – Reply By Vamsi Krishna – The Reply = Hi GSTR-3B has no role as GSTR-1 is final with respect to outward supplies. You can mention the missing invoices of 9 lakhs in GSTR-1 and ofcourse have to pay tax along with interest. Even if you would have mentioned 1 lakh instead of 10 lakhs now in GSTR-1, 10 lakhs value of invoice can be updated. – Reply By KASTURI SE

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Sirs, Please advice me that, should I file GSTR-1 for the Month with actual Turnover, and if filed like that, will Interest Liability arised. Thanks in Advance.. – Reply By KASTURI SETHI – The Reply = I am also facing the same problem. I uploaded the invoices while filing GSTR-1 for quarter ending March, 18. Invoices pertaing to B2C were not saved . I think there is problem in the Common Portal System. We should wait for rectification of the system. – Reply By Soubhagya BEURA – The Reply = Dear Sir/Madam I have filed Sep 2018 return both GSTR3B and GSTR1. But By mistake I show my export details in column 3.1.a instead of 3.1.b of GSTR3B, due to which my GSTR 3B and 1 have mismatched although I filed all correct details in GSTR1. Now the pr

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Goods and Services Tax – Started By: – UDAYKANT PATHAK – Dated:- 7-12-2017 Last Replied Date:- 2-2-2018 – Sir, A registered person in service tax ( existing law ) excess amount paid for RCM month of may 2017 and june2017, can he claim the excess paid amount c/f in TRAN-1 , Table 5A? – Reply By Alkesh Jani – The Reply = Sir, Please file refund claim in form R, if the excess amount paid by you is in cash. You can claim only Cenvat credit lying in your last return filed. Cenvat credit excluding Ed

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Goods and Services Tax – Started By: – Gul Bhatia – Dated:- 7-12-2017 Last Replied Date:- 30-8-2018 – Hi team,Please help me resolve a small confusion whether construction of temporary Bamboo structure that are also movable come under Works Contract as service?To give you a brief, we make prefabricated bamboo structures that can be assembled by self or we can provide installation services. Now if we look into works contract then this comes under prefabricated supply but then works contract does

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 7-12-2017 Last Replied Date:- 15-12-2017 – As per new changes we have to pay tax @65% of the applicable GST rate on sale of Used Motor Vehicle.Now our HSN code is 87033310 for Motor Car and rate of GST is @28% +Cess @20% when we sell the used Motor car assuming the same we are liable to pay 65% of the applicable GST i.e. GST @ 18.20% +Cess @13%.If we raise our tax invoice on GST @18.20% (CGST @9.10% +SGST @9.10%)+Cess @13% bu

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Goods and Services Tax – Started By: – Balachandran S – Dated:- 7-12-2017 Last Replied Date:- 7-12-2017 – Hello experts,I would appreciate an answer from the experts on this. We run a 'Music school'. It is for hobby music classes. We have about 20 tutors who come and teach these classes. These are on the weekends or evenings. Once a week for each student. We have a turnover of more than 20 Lakhs per annum. About 60% is paid to the teachers and the remaining for other employees and infra

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Goods and Services Tax – UP GST – detention of goods – petitioner was not given any opportunity to show cause or give reply to the allegation on which goods have been seized – goods detained on accoun

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Goods and Services Tax – GST – detention of goods – the goods (whatsoever their correct description be) had originated from outside the State and were being transported outside the State, using the St

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2017 (12) TMI 1566 – CESTAT MUMBAI – TMI – Monetary limit involved in the appeal – As per the Board’s Circular F.No.390/Misc./163/2010-JC dated 17/8/2011 as amended by Circular F. No. 390/Misc./163/2010-JC dated 17.12.2015 on Government’s litigation, the Revenue is not suppose to file appeal before this Tribunal, if the amount of duty or penalty or interest involved is not exceeding ₹ 10 lacs. However, case involving the issue of classification and refund of legal and recurring nature was excluded from the litigation policy.
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The present case does not involve any of the aforesaid issues therefore the appeal is dismissed as per the above referred Government’s litigation policy, without going into the merit of this case. – Appeal

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GST – States – 50 T of 2017 – Dated:- 7-12-2017 – Office of the Commissioner of State Tax, (GST), 8th floor, CST Bhavan, Mazgaon, Mumbai-400010, TRADE CIRCULAR To, ………………………… ………………………… No. JC/HQ-1/GST/Bond-LUT/4/2017-18/ADM-08 Mumbai, Date 07/12/2017 Trade Cir. No. 50 T of 2017 Subject Submission of Bond/ Letter of Undertaking by the Exporter in respect of Exports without payment of Integrated Tax under IGST Act. 1. Background: 1.1. Your attention is invited towards the Trade Circular No. 29T of 2017 dated the 10th July 2017 cited at Ref. (6) above which explains the procedure to be adopted to accept and process the Bond or the Letter of Undertaking (hereinafter referred to as LUT ). 1.2. In the said Trade Circular, it was stated that,- it is hereby informed to the exporters in the State that the Bond or the letter of undertaking in place of Bond

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Integrated tax: 2.1. Sub-section (1) of section 16 of the IGST Act provides that following supplies shall be Zero-rated – 2.1.1. export of goods or services or both; or 2.1.2. supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit. 2.2. Further sub-section (3) of section 16 provides that a registered person making zero rated supply is having following options, – (a) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax;. (b) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax. 2.3. It may be noted that as per the provisions of rule 96A of the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter referred to as MGST Rules ), any registered person who intends to export the goods or services or both may exercise

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and provide certain conditions and safeguards under which an exporter may furnish Letter of Undertaking in place of a bond. 2.6. In view of the difficulties being faced by the exporters in submission of bonds/ Letter of Undertaking for exporting goods or services or both, without payment of integrated tax, Notification No. 37/2017 – State tax dated 7th October, 2017 has been issued which extends the facility of LUT to all exporters, subject to certain conditions and safeguards. This notification has been issued in supersession of earlier Notification No. 16/2017 – state tax dated 7th July, 2017. 3. In the light of the new Notification No. 37/2017 State tax dated 7th October, 2017 and division of the tax payers between State Tax Authority and the Central Tax Authority, it has become imperative to issue guidelines for providing clarity on the procedure to be followed for export under bond/ LUT. Accordingly, to ensure uniformity in the procedure in this regard, the undersigned, in exercis

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as not less than Rs. one crore. These conditions are now relaxed vide notification No. 37/2017 State tax dated the 4th October 2017. 3.2. Submission of LUT/Bond: 3.2.1. The exporter shall submit the LUT or, as the case may be, Bond to the concerned Nodal Officer to whom the said tax payer is assigned. 3.2.2. The list of Nodal Officer-wise allocation of cases is made available at the www.mahavat.gov.in >what's new>. The tax payer who desires to submit the LUT or the Bond is requested to ascertain the allocation of the cases. 3.3. Validity of LUT: 3.3.1. The LUT shall be valid for the whole financial year in which it is submitted to the Nodal Officer. 3.3.2. The exporter is required to export the goods or services or both within the time limit specified in the sub-rule (1) of rule 96A of the MGST Rules. 3.3.3. For better understanding the sub-rule (1) of rule 96A of MGST Rules is re-produced below: 96A. Refund of integrated tax paid on export of goods or services under bond or

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(3) liable to pay the amount mentioned in the said sub-rule, the facility of export under LUT will be deemed to have been withdrawn on till such payment is made. 3.3.5. However, if the amount mentioned in the said sub-rule is paid subsequently, the facility of export under LUT shall be restored. As a result, exports, during the period from when the facility to export under LUT is withdrawn till the time the same is restored, shall be either on payment of the applicable integrated tax or under bond with bank guarantee. 3.4. Form for bond/LUT: 3.4.1. Till the time FORM-GST-RFD-11 is made available on the common portal, the registered person (exporters) may use the FORM-GST-RFD-11 annexed to this Trade Circular as ANNEXURE-A, or may be downloaded from the website of the MGSTD i.e. www.mahavat.gov.in>Act and Rules Notification>Mah. GST Act.-2017> Notification>2017 i.e. Notification No. 15/2017 State tax dated 4th July 2017. 3.4.2. The FORM-GST-RFD-011 duly filled and appropria

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ance of LUT/Bond: 3.6.1. As LUT/Bond is a pre-requisite for export without payment of IGST, including exports to a SEZ developer or a SEZ unit, the LUT/bond should be processed on top most priority. 3.6.2. It is clarified that LUT/bond should be accepted within a period of three working days of its receipt along with the self-declaration as stated in para 3.5.2 above by the exporter. If the LUT/ bond is not accepted within a period of three working days from the date of submission, it shall deemed to be accepted. 3.7. Bank guarantee: 3.7.1. Since the facility of export under LUT has been extended to all registered persons, bond will be required to be furnished only by those persons who have been prosecuted for cases involving an amount exceeding Rupees two hundred and fifty lakhs. 3.7.2. A bond, in all cases, shall be accompanied by a bank guarantee of 15% of the bond amount i.e. the self-assessed estimated tax liability mentioned in the said Bond. 3.8. Clarification regarding running

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tions and Directions framed under the Foreign Exchange Management Act, 1999. Further, in terms of Para 2.52 of the Foreign Trade Policy (2015-2020), all export contracts and invoices shall be denominated either in freely convertible currency or Indian rupees but export proceeds shall be realized in freely convertible currency. However, export proceeds against specific exports may also be realized in rupees, provided it is through a freely convertible Vostro account of a non-resident bank situated in any country other than a member country of Asian Clearing Union (ACU) or Nepal or Bhutan . 3.9.2. Accordingly, it is clarified that the acceptance of LUT for supplies of goods to Nepal or Bhutan or SEZ developer or SEZ unit will be permissible irrespective of whether the payments are made in Indian currency or convertible foreign exchange as long as they are in accordance with the applicable RBI guidelines. It may also be noted that the supply of services to SDZ developer or SEZ unit under

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ove-mentioned bank guarantee is submitted to secure the integrated tax payable on export of goods or services. (ii) I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the department will be at liberty to get the payment from the bank against the bank guarantee. (iii) The department will be at liberty to invoke the bank guarantee provided by us to cover the amount of integrated tax payable in respect of export of goods or services. Signature of Authorized Signatory Name Designation / Status – Date Bond for export of goods or services without payment of integrated tax (See rule 96A) I/We……………..of………………..,hereinafter called "obligor(s)", am/are held and firmly bound to the President of India (hereinafter called "the President") in the sum of………………….rupees to be paid to the President for which payment will and truly to be made. I/We jointly and severally bind myself/ourselves and my/our respect

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re duly exported; AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with interest, if any, within fifteen days of the date of demand thereof being made in writing by the said officer, this obligation shall be void; OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue: AND the President shall, at his option, be competent to make good all the loss and damages, from the amount of bank guarantee or by endorsing his rights under the above-written bond or both; I/We further declare that this bond is given under the orders of the Government for the performance of an act in which the public are interested; IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s). Signature(s) of obligor(s). Date : Place : Witnesses (1) Name and Address Occupation (2) Name and Address Occupation Accepted by me this……………………….

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GST – States – 2833/GST-II – Dated:- 7-12-2017 – ORDER SUBJECT: SPECIFICATION OF AUTHORIZED OFFICERS UNDER THE HARYANA GOODS AND SERVICES TAX ACT, 2017. In exercise of the power conferred upon me by sub-section (1) of section 5 read with corresponding sections of the Haryana Goods and Services Tax Act, 2017 as specified in column 2 of the table given below and the rules framed thereunder, I. Ashima Brar, Commissioner of State Tax, do hereby assign the function to be performed under this Act as described in the corresponding entries at column (3) of the said table to the Authorized Officers specified in the corresponding entries in column (4) thereof, subject to condition that the functions hereby assigned shall be performed only within the

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Specification of Proper officer under the Haryana Goods and Services Tax Act, 2017. – GST – States – 2832 GST-II – Dated:- 7-12-2017 Circular – Trade Notice – Public Notice – Instructions – Office orders

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