Goods and Services Tax

Goods and Services Tax – Started By: – CA.ANCHAL RASTOGI – Dated:- 24-11-2017 Last Replied Date:- 26-11-2017 – A dealer of U P purchases material from dealer of Maharashtra with instruction of delivery at Punjab.My queries as under:1. During the movement of goods, is it neccesary to keep both invoices (invoice raised by Maharashtra Dealer and U P Deale) or only Invoice raised by U P Dealer? In my opinion only invoice ralsed by U P Dealer sufficient – Reply By Ganeshan Kalyani – The Reply = Once

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Goods and Services Tax – Started By: – GOPAL CHOWDHURY – Dated:- 24-11-2017 Last Replied Date:- 4-12-2017 – Dear Experts, I need an advice regarding amendment of TRAN-1 return, as we have filed TRAN-1 in Nov and revised it once then submit it again, now we have to again amend the TRAN-1, but the reopen option is not available. What can be done in this regard kindly let me know. – Reply By SHIVKUMAR SHARMA – The Reply = No, You can not revised again. – Reply By GOPAL CHOWDHURY – The Reply = Sir, I also know I cant amend it again, I need remedy any notification or circular or anything else providing for offline submission before the department if online mode is not working, I need any such details.Thanks – Reply By Rajagopalan Ranganathan –

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Goods and Services Tax – Started By: – npp suresh – Dated:- 24-11-2017 Last Replied Date:- 4-12-2017 – Dear sir, . 1) one of the my client was obtained gst certificate under composition scheme, he is selling exempted goods as well as taxable goods also, my doubt is what is the payable turnover in this case, he can pay 1% on taxable turnover or exempted & taxable turnover also. There is any changes in after 23rd council meeting before that ( I have known the aggregate turnover of composition dealer means: 1) Turnover of all taxable supplies 2) Turnover of Exempted Supplies 3) Exports made by all person with same PAN But Excludes: inward supplies under reverse charge.) 2) another one is my client running cinema theater as an exhibitor, h

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Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 24-11-2017 Last Replied Date:- 4-12-2017 – Dear experts,Q1. Hotel(Located in TN), which is immovable property and its place of supply is the location of such immovable property. In such case, If a company(from AP) booked the hotel room for its employee with its GSTIN. In such case , can hotel bill the such company with IGST ? or as place of supply rendered in TN, shall give CGST and SGST bill ? Q2. An advocate(from AP) provided legal services in TS, and raised the invoice without gst as he didn't registered under gst. In such case, recipient(registered under gst) of services shall be liable to pay gst on such invoice under reverse charge. While paying tax under reverse ch

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GST UPDATE ON TREATMENT OF JOINT DEVELOPMENT AGREEMENTS – PART II:- Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 24-11-2017 Last Replied Date:- 26-11-2017 – In the previous update we canvassed the taxability of joint development agreements under GST Regime. Through this update we would like to enumerate the provisions concerning the time of supply and the valuation of service in respect to the joint development agreements. It is pertinent to mention that there is no express provision as regards joint development agreements. Consequently, the time of supply will be ascertained on the basis of most appropriate clause. As per section 12(2) of the CGST Act, 2017, the time of supply of goods shall be the earlier of the following:- • Date of issue of invoice by the supplier or the last date on which he is required to issue of invoice for supply, or • Date on which the supplier receives payment with respect to the supply. As no invoice is issued by the developer to th

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t value of such supply. If the open market value is not available, it will be determined as total consideration received in money or its equivalent. If value cannot be determined by this formulae, it will be the value of supply of like goods/services. As per the above provisions, the value of flats given to land owner shall be open market value being the value of flats on the date of transfer of joint development rights. Say for example, on the date of transfer of joint development rights, developer sold 10 flats at the rate of ₹ 30,00,000/- then the value of flats to be given to the land owner will be valued at ₹ 30,00,000/-. However, if the open market value is not available, the value of flats shall be the value of flats of like kind and quality at about the same time. Say for example, the value of flat in the region of the same specification is 32,00,000/- then the value of flats given to land owner will be valued at ₹ 32,00,000/-. If we compare the provisions of

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sfer of development rights to the developer by the land owner. This will be great hardship to the developer as entire GST would be payable in the beginning as against payment of tax on periodical basis. Further, the builder is liable to pay GST on the owner's share of the flats/houses/portion of the building constructed by the builder/developer and given to the land owner as per the development agreement. The issue to be dealt here is what shall be the taxable value. As per decisions taken in 14th Meeting of the GST Council held on May 18-19, 2017 in Srinagar, J&K; 18 sectoral groups have been constituted representing various sectors of the economy in order to ensure smooth roll-out of GST. One such sectoral group is MEDIA & ENTERTAINMENT SECTORAL GROUP which has issued some FAQs on GST in respect of Construction of Residential Complex by Builders/Developers. In these FAQs, following clarification has been given in respect of land owner's share of the flats/houses throu

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is known at the time of supply; (c) if the value of supply is not determinable under clause (a) or clause (b), be the value of supply of goods or services or both of like kind and quality; In view of the above provisions, the value of supply of those flats would be equal to the value of similar flats charged by the builder/developer from the buyers of his share of flats. In case the prices of flats/houses undergo a change over the period of sale (from the first sale of flat/house in the residential complex to the last sale of the flat/house), the value of similar flats as are sold nearer to the date on which land is being made available for construction should be used for arriving at the value for the purpose of tax. Therefore, the above clarification given by the media and entertainment sectoral group are of great help in determining the taxability of flats sold to land owner. Though these FAQs don't have any legal binding, yet since there is no clarification on these points, the

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 24-11-2017 – Assessment in GST is mainly focused on self assessment by the taxpayers themselves. Every taxpayer is required to self-assess the taxes payable and furnish a return for each tax period i.e. the period for which return is required to be filed. The compliance verification is done by the department through scrutiny of returns, audit and/or investigation. Thus, the compliance verification is to be done through documentary checks rather than physical controls. This requires certain obligations to be cast on the taxpayer for keeping and maintaining accounts and records. Statutory Provisions The following provisions of the GST Act, 2017 are relevant for the Accounts and Records under GST regime: Section Relating to 2(41) Meaning of document 35 Accounts and other records 36 Period of retention of accounts Rule Relating to 56 Maintenance of accounts by registered persons 57 Generation and maintenance of electronic r

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tion of one s administration or conduct in money affairs, a statement or record of financial transactions or reckoning of money transaction, a written or printed statement of business dealing or debits and credits or certain class of them. For example, balance sheet, income statement (profit and loss account), cash flow statement etc. Books or books of accounts means books in which business transactions are recorded, often consisting of journals, ledgers and various other records of accounts. They are normally held to be legal documents and should indicate the financial position of the business at any time. Every company including branch office or offices prepare and keep at its registered office, books of account and other relevant books and papers and financial statement for every financial year which give a true and fair view of the state of the affairs of the company and such books shall be kept on accrual basis and according to the double entry system of accounting. As per section

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so mandated under the Companies Act, 2013 and Income Tax Act, 1961. Accounts to be maintained As per section 35(1) of the GST Act, 2017, every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and correct account of production or manufacture of goods, of inward or outward supply of goods and/or services, of stock of goods, of input tax credit availed, of output tax payable and paid, and such other particulars as may be prescribed in this behalf. Accordingly, a true and correct account of the following activities/transactions shall be maintained by a taxable person: ● Production or manufacture of goods, ● Inward or outward supply of goods and/or services, ● Stock of goods, ● Input tax credit availed, ● Output tax payable and paid, and ● Such other particulars as may be prescribed. The accounts shall be maintained and kept at the principal place of business. In additio

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credit claimed together with a register of tax invoice, credit note, debit note, delivery challan issued or received during any tax period (d) names and complete addresses of suppliers from whom goods or services chargeable to tax under the Act, have been received (e) names and complete addresses of the persons to whom supplies have been made (f) the complete addresses of the premises where the goods are stored including goods stored during transit along with the particulars of the stock stored therein (g) monthly production accounts showing the quantitative details of raw materials or services used in the manufacture and quantitative details of the goods so manufactured including the waste and by products thereof (h) accounts showing the quantitative details of goods used in the provision of services, details of input services utilised and the services supplied Manner of Maintaining Accounts / Records Any entry in registers, accounts and documents shall not be erased, effaced or over

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Goods and Services Tax – Started By: – Vishnu Chidurala – Dated:- 24-11-2017 Last Replied Date:- 24-11-2017 – Sir Iam providing promotional services for different companies is am liable to get registered under gst – Reply By CS SANJAY MALHOTRA – The Reply = GST Registration is applicable if your aggregate turnover exceeds > ₹ 20 Lacs (except in hilly/ specified Areas where Turnover prescribed > ₹ 10 Lacs) in last F.Y. or whenever in Current F.Y. Alternatively, you have option

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2018 (4) TMI 346 – KERALA HIGH COURT – [2018] 1 GSTL 55 (Ker) – Security deposit – Release of detained goods – the goods not being accompanied by a valid document as contemplated under the CGST and SGST Act and Rules – Held that: – it is apparent that there is no intention to evade payment of tax – on finding that the transportation of the goods was not accompanied by the valid documents as contemplated under the CGST/SGST Act and Rules, the writ petition is disposed off by directing the 1st respondent to release the goods and the vehicle to the petitioner, on the petitioner furnishing a bank guarantee for the amount demanded – petition disposed off. – W.P.(C).No.37991 Of 2017 (Y) Dated:- 24-11-2017 – A.K. Jayasankaran Nambiar, J. For the

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es of the case and the submissions made across the Bar, I dispose the writ petition with the following directions: (i) On a perusal of Ext.P6 detention notice, it is seen that the objection of the respondents is essentially with regard to the transportation of the goods not being accompanied by a valid document as contemplated under the CGST and SGST Act and Rules. The learned counsel for the petitioner would submit that although the delivery chalan as contemplated under the SGST Rules and KER-1 did not accompany the transportation of the goods, he had submitted the delivery note in Form 15 of the Kerala Value Added Tax Act, which contains the particulars substantially similar to what is contemplated under Rule 55 of the CGST Act, and there

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GST – States – SRO. 478 – Dated:- 24-11-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 24th November, 2017 SRO. 478 -ln exercise of the powers conferred by section 128 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR- 3B for the month of

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Seeks to exempt suppliers of services through an e-commerce platform liable to collect tax at source under section 52 of the MGST Act from obtaining compulsory registration under section 24(ix) of the Act provided their aggregate all India turnover does not exceed 20 lakh rupees. – GST – States – J.21011/1/2017-TAX/Vol-III/Pt(v) – Dated:- 24-11-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT …. NOTIFICATION Dated Aizawl, the 24th Nov., 2017. No. J.21011/1/2017-TAX/Vol-III/Pt(v).- In exercise

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GST – States – J.21011/1/2017-TAX/Vol-III/Pt(iv) – Dated:- 24-11-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … NOTIFICATION Dated Aizawl, the 24th Nov., 2017. No. J.21011/1/2017-TAX/Vol-III/Pt(iv).- In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Mizoram, on the recommendations of the Council, hereby waives the amount of late fee payable by any regi

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GST – States – J.21011/1/2017-TAX/Vol-III/Pt(iii) – Dated:- 24-11-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … NOTIFICATION Dated Aizawl, the 24th Nov., 2017. No. J.21011/1/2017-TAX/Vol-III/Pt(iii).- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. 30/2017- Central Tax dated the 11th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1144 (E), dated the 11th September, 2017, except as respects things done or omitted to be done before such superse

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GST – States – J.21011/1/2017-TAX/Vol-III/Pt(ii) – Dated:- 24-11-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT N O T I F I C A T I O N Dated Aizawl, the 24th Nov., 2017. No. J.21011/1/2017-TAX/Vol-III/Pt(ii).- In exercise of the powers conferred by section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both. 2. The said persons shall furnish the details

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GST – States – J.21011/1/2017-TAX/Vol-III/Pt(i) – Dated:- 24-11-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … NOTIFICATION Dated Aizawl, the 24th Nov., 2017. No. J.21011/1/2017-TAX/Vol-III/Pt(i).- In exercise of the powers conferred by section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) read with sub-rule (5) of rule 61 of the Mizoram Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:- Table Sl. No. Month

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GST – States – J.21011/1/2017-TAX/Vol-III/Pt – Dated:- 24-11-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … NOTIFICATION Dated Aizawl, the 24th Nov., 2017. No. J.21011/1/2017-TAX/Vol-III/Pt.- In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Mizoram Goods and Services Tax (Twelfth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Mizoram Goods and Services Tax Rules, 2017, – (i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:- Explanation – For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of Indi

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; (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 or the Union Territory Goods and Services Tax Act may appeal to – (a) the Commissioner where such decision or order is passed by the Additional or Joi

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intment 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 inserted, namely:- FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN / Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From 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) Exp

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atus 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 -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period from-to, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 8. Verification I/We hereby solemnly affirm and declare that the information given herein above is true

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GST – States – J.21011/1/2017-TAX/Vol-III/Pt(vii) – Dated:- 24-11-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … N O T I F I C A T I O N Dated Aizawl the 24th Nov., 2017. No. J.21011/1/2017-TAX/Vol-III/Pt(vii).- In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Mizoram Goods and Services Tax (Eleventh Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Mizoram Goods and Services Tax Rules, 2017, – (i)

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STR-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 be auto-drafted in FORM GSTR-1 for the said tax period. ; (iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:- Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the

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Rajaguru Spinning Mills Pvt. Ltd. Versus The Secretary, Ministry of Finance, The Chief Executive Officer, Goods and Services Tax Network, East Wing, The Principal Chief Commissioner, O/o. The Principal Commercial of GST and Central Excise, The Commissioner, Commercial Taxes, The Commissioner, GST & Central Excise, The Joint Commissioner, Commercial TaxesThe Assistant Commissioner, GST & Central Excise, The Superintendent, GST & Central Excise, Erode-II Division, The Assistant Commissioner, Commercial Taxes – 2018 (1) TMI 948 – MADRAS HIGH COURT – [2017] 1 GSTL (VAT) 27 (Mad) – Difficulty in filing e-return – problem in the portal – waiver of penalty – Held that: – taking note of the fact that the penalty fee has been waived for three months

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ed by this Court on 20.11.2017 and the learned Senior Panel Counsel appearing for the respondents was directed to take instructions in the matter. 4. Today, it is reported that the difficulty in the portal has been rectified on 21.11.2017 and the petitioner also affirms that they are able to access the portal. 5. The learned Senior Panel Counsel would submit that the respondent Department waived the penalty fee for the months of July, August and September 2017 and that the petitioner can access the portal, file their returns for October 2017 and pay the tax. 6. Thus, taking note of the fact that the penalty fee has been waived for three months i.e. July, August and September 2017 and since the portal has been activated, no further orders ar

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GST – States – KA. NI-2-1790/XI-9(42)/17 – Dated:- 24-11-2017 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No. KA. NI-2-1790/XI-9(42)/17-U.P. Act-1-2017-Order (83)-2017 Lucknow : Dated : November 24, 2017 In exercise of the powers conferred by sub-section (1) of section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor on the recommendations of the Council is pleased to notify the registered persons having aggregate turnover of less than 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall fo

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GST – States – KA. NI-2-1791/XI-9(42)/17 – Dated:- 24-11-2017 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No. KA. NI-2-1791/XI-9(42)/17-U.P. Act-1-2017-Order(84)-2017 Lucknow : Dated : November 24, 2017 In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P, Act No l of 2017) (here after in this notification referred to as the said Act), read with section 21 of the Uttar Pradesh General Clauses Act, 1904(U.P. Act No 1 of 1904), the Governor on the recommendations of the Council is pleased to waive the amount of late fee payable by any registered person for failure to furnish the return in FOR

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GST – States – KA. NI-2-1793/XI-9(42)/17 – Dated:- 24-11-2017 – NOTIFICATION NO.-KA.NI.-2-1793/XI-9(42)/17-U.P.GST Rules-2017-Order-(86)-2017 Lucknow: Dated: November 24, 2017. In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods and Services Tax Rules, 2017:- THE UTTAR PRADESH GOODS AND SERVICES TAX (TENTH AMENDMENT) RULES, 2017 Short title and commencement 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from 15th of November, 2017. Amendment of rule 43 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, in rule 43, after sub-rule (2), the following ex

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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 of Rule 107A after rule 107 5. In the said 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 an 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

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es 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN/Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From (Year) (Month) To (Year) (Month) 6. Amount of Refund Claimed(Rs.) Act Tax Interest Penalty Fees Others Total Central tax State/UT tax Integrated tax Cess Total 7. Grounds of Refund Claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exports of services- with payment of tax (c) Exports of goods/services- without payment of tax (accumulated ITC) (d) ITC accumulated due to inverted tax structure[under clause (ii) of first proviso to section 54(3)] (e) On account of supplies made to SEZ unit/ SEZ developer(with payment of tax) (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 5

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respect to the tax, interest, or any other amount for the period from-to, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 8. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier. Place Date Signature of Authorised Signatory (Name) Designation/ Status Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC 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 s

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GST – States – G.O.MS.No. 561 – Dated:- 24-11-2017 – GOVERNMENT OF ANDHRA PRADESH REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 561 Dated: 24-11-2017. CORRIGENDUM In the notification issued vide GO.Ms.No.459, Revenue (Commercial Taxes-II) Department, dated the 16th October, 2017, the para-4 mentioned as, 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 , shall be removed. (BY ORDER AND IN THE NAME OF

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GST – States – G.O.MS.No. 563 – Dated:- 24-11-2017 – GOVERNMENT OF ANDHRA PRADESH – REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 563 Dated: 24-11-2017 NOTIFICATION In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017) and in supercession of the orders issued by Chief Commissioner in CCT s Ref CCW/GST/74/2015 dated:13th October 2017, the Government hereby extends the time limit for fur

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GST – States – G.O.MS.No. 564 – Dated:- 24-11-2017 – GOVERNMENT OF ANDHRA PRADESH – REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 564 Dated: 24-11-2017. NOTIFICATION In pursuance of section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017) and sub-rule (3) of rule 45 of the Andhra Pradesh Goods and Services Tax Rules, 2017, the Government hereby extends the time limit for making the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or

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GST – States – G.O.MS.No. 565 – Dated:- 24-11-2017 – GOVERNMENT OF ANDHRA PRADESH – REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 565 Dated: 24-11-2017 NOTIFICATION In exercise of the powers conferred by section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Goods and Services Tax Council, hereby waives the amount of late fee payable by any registered pe

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GST – States – CCT Ref. Enft./E3/99/2017 – Dated:- 24-11-2017 – GOVERNMENT OF ANDHRA PRADESH COMMERCIAL TAXES DEPARTMENT CCT Ref. Enft./E3/99/2017 Dated. 24.11.2017 CIRCULAR Ref: 1. G.O.Ms.No.309, Rev. (CT-II), Dept. dated. 24.07.2017. 2. G.O.Ms.No.446, Rev. (CT-II), Dept. dated. 03.10.2017. In accordance with the provisions in Section 68 read with Rule 138 of the Andhra Pradesh Goods and Services Tax Act, 2017, all the transporters/owner of the conveyances [Vehicles] shall carry the following documents, while transporting the goods:- 1. Tax invoice [or] Bill of Supply [or] Delivery Challan and 2. e – waybill in FORM GST e-waybill_1 , if the value of the consignment is exceeding ₹ 50,000 [excluding tax]. This e-waybill shall be enclosed in all situations viz., all interstate purchases/imports by way of Advance e-waybill [or] interstate supplies [or] supplies made within the State of Andhra Pradesh. However, e – waybill is not necessary for transporting of goods, which are exempt

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ll the transporter shall invariably insist on the handing over by the owner of the goods, of all the documents, required to be carried by him at the time of transport of goods. Sd/- Chief Commissioner, State Tax, Andhra Pradesh. ANNEXURE S. No. Chapter / Heading / Sub- heading / Tariff item Description of Goods SGST Rate (1) (2) (3) 1. 0101 Live asses, mules and hinnies Nil 2. 0102 Live bovine animals Nil 3. 0103 Live swine Nil 4. 0104 Live sheep and goats Nil 5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. Nil 6. 0106 Other live animal such as Mammals, Birds, Insects Nil 7. 0201 Meat of bovine animals, fresh and chilled. Nil 8. All goods, fresh or chilled (meat of the animals mentioned in the relevant chapter) Nil 0203, 0204, 0205, 0206, 0207, 0208, 0209 1.Meat of swine 2.Meat of sheep or goats, 3.Meat of horses, asses, mules or hinnies, 4.Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or

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ish fillets and other fish meat, Crustaceans, Molluscs, Aquatic invertebrates) Nil 22. 0303, 0304, 0305, 0306, 0307, 0308 All goods [other than fresh or chilled] and other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] Nil 23. Omitted 24. Omitted 25. 0401 Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk Nil 26. 0403 Curd; Lassi; Butter milk Nil 27. 0406 Chena or paneer, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in

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bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] Nil 31. 0506 All goods i.e. Bones and horn-cores, un worked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinized; powder and waste of these products Nil 32. 50,790 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. Nil 33. 0511 Semen including frozen semen Nil 34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Nil 35. 0701 Potatoes, fresh or chilled. Nil 36. 0702 Tomatoes, fresh or chilled. Nil 37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. Nil 38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similaredible brassicas, fresh or chilled. Nil 39. 0705 Lettuce (

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other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] Nil 46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweetpotatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried, sago pith. Nil 46A 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable ri

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gs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. Nil 52. 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. Nil 53. 0806 Grapes, fresh Nil 54. 0807 Melons (including watermelons) and papaws (papayas), fresh. Nil 55. 0808 Apples, pears and quinces, fresh. Nil 56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. Nil 57. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. Nil 58. 0814 Peel of citrus fruit or melons (including watermelons), fresh. Nil 59. 7, 9 or 10 All go

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orceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] Nil 67. 1003 Barley other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] Nil 68. 1004 Oats other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] Nil 69. 1005 Maize (corn) other than those put up in unit container and, – (a) bearing a registere

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ame has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] Nil 72. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] Nil 73. 1101 Wheat or meslin flour other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in theANNEXURE I] Nil 74. 1102 Cereal flours other than of wheat or mes

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red brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] Nil 78. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] Nil 78A 1106 10 10 Guar meal Nil 79. 12 All goods o

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idal, fungicidal or similar purpose, fresh or chilled. Nil 89. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. Nil 90. 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets Nil 91. 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. Nil 92. 1301 Lac and Shellac Nil 93. 1404 90 40 Betel leaves Nil 93A 1404 90 60 Coconut shell, unworked Nil 94. 1701 or 1702 Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar Nil 95. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki Nil 96. 1905 Pappad, by whatever name it is known, except whenserved for consumption Nil 97. 1905 Bread (branded or otherwise),

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s, wheat bran & de-oiled cake Nil 102A. 2306 Cotton seed oil cake Nil 103. 2501 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water Nil 103A 26 Uranium Ore Concentrate Nil 104. 2716 00 00 Electrical energy Nil 105. 2835 Dicalcium phosphate (DCP) of animal feed gradeconforming to IS specification No.5470 : 2002 Nil 106. 3002 Human Blood and its components Nil 107. 3006 All types of contraceptives Nil 108. 3101 All goods and organic manure other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] Nil 109. 3304 Kajal [other than kajal pencil sticks], Kumkum,

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Nil 122A 4907 Duty Credit Scrips Nil 123. 5001 Silkworm laying, cocoon Nil 124. 5002 Raw silk Nil 125. 5003 Silk waste Nil 126. 5101 Wool, not carded or combed Nil 127. 5102 Fine or coarse animal hair, not carded or combed Nil 128. 5103 Waste of wool or of fine or coarse animal hair Nil 129. 52 Gandhi Topi Nil 130. 52 Khadi yarn Nil 130A. 50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets Nil 131. 5303 Jute fibres, raw or processed but not spun Nil 132. 5305 Coconut, coir fibre Nil 133. 63 Indian National Flag Nil 134. 6703 Human hair, dressed, thinned, bleached or otherwise worked Nil 135. 6912 00 40 Earthen pot and clay lamps Nil 135A. 69 Idols made of clay Nil 136. 7018 Glass bangles (except those made from precious metals) Nil 136A 7113 Bangles of lac/ shellac Nil 137. 8201 Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes;

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(commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti sold by religious institutions, (vi) Unbranded honey (vii) Wick for diya (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika Nil Explanation. – (i) The phrase ―unit container means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package. (ii) (a) The phrase ―brand name; means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. (b) The phrase ―registered brand name; means, – (A) a brand regist

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up by an Act of Parliament or State Legislature; or (b) established by any Government, with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority. ANNEXURE I For foregoing an actionable claim or enforceable right on a brand name, – (a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii) (a); and (b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his action

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cal instruments 1. Bulbul Tarang 2. Dotar, Dotora, or Dotara 3. Ektara 4. Getchu Vadyam or Jhallari 5. Gopichand or Gopiyantra or Khamak 6. Gottuvadhyam or Chitravina 7. Katho 8. Sarod 9. Sitar 10. Surbahar 11. Surshringar 12. Swarabat 13. Swarmandal 14. Tambura 15. Tumbi 16. Tuntuna 17. Magadi Veena 18. Hansaveena 19. Mohan Veena 20. Nakula Veena 21. Nanduni 22. Rudra Veena 23. Saraswati Veena 24. Vichitra Veena 25. Yazh 26. Ranjan Veena 27. Triveni Veena 28. Chikara 29. Dilruba 30. Ektara violin 31. Esraj 32. Kamaicha 33. Mayuri Vina or Taus 34. Onavillu 35. Behala(violin type) 36. Pena or Bana 37. Pulluvan veena – one stringed violin 38. Ravanahatha 39. Folk sarangi 40. Classical sarangi 41. Sarinda 42. Tar shehnai 43. Gethu or Jhallari 44. Gubguba or Jamuku – Percussion string instrument 45. Pulluvan kutam 46. Santoor – Hammered chord box 47. Pepa 48. Pungi or Been 49. Indian Harmonium: Double reed 50. Kuzhal 51. Nadaswaram 52. Shehnai 53. Sundari 54. Tangmuri 55. Alghoza – double

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