Goods and Services Tax

GST – States – G.O.MS.No. 560 – Dated:- 24-11-2017 – GOVERNMENT OF ANDHRA PRADESH REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 560 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), the Government, on the recommendations of the Goods and Services Tax Council, hereby waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the retur

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O.MS.No. 559 – Dated:- 24-11-2017 – GOVERNMENT OF ANDHRA PRADESH REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 559 Dated: 24-11-2017 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 recommendations 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. AMENDMENTS 1. (i) These rules may be called the Andhra Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2017. (ii) They shall be deemed to have come into force with effect on and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

vided 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 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, to sub-rule (2), the following provisos shall be added namely:- Provided that where the date for furnishing the details of outward

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Customs – 46/2017 – Dated:- 24-11-2017 – Circular No. 46/2017-Customs F.No: 473/10/2017-LC Govt. of India Ministry of Finance Dept. of Revenue Central Board of Excise & Customs North Block, New Delhi Dated 24th November 2017 To, All Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Customs Subject: Applicability of IGST / GST on goods transferred / sold while being deposited in a warehouse. -reg. References have been received from the trade regarding levy of IGST/GST on sales of goods deposited in a customs bonded warehouse. 2. Ch IX of the Customs Act provides for deposit of goods into a customs bonded warehouse licensed under section 57 or 58 or 58A without payment of duty and the proced

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the goods, for the purpose of levy of duties of customs at the stage of ex-bonding. Further, clause (b) of sub-section (1) of Section 15 of the Customs Act provides that the rate of duty or tariff valuation for an ex-bond Bill of Entry shall be the date on which it is filed. There is no provision to vary the assessable value of the goods at the ex-bond stage unless they are such goods on which tariff valuation applies. Therefore, duties of customs (BCD + IGST) shall be paid on the imported goods at the stage of ex-bonding on the value determined under section 14 of the Customs Act. 4. However, the transaction of sale / transfer etc. of the warehoused goods between the importer and any other person may be at a price higher than the assessabl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

read with section 20 of the IGST Act and the rules made thereunder, without prejudice to the fact that customs duty (which includes BCD and applicable IGST payable under the Customs Tariff Act) will be levied and collected at the ex-bond stage. 5. Thus, in respect of goods stored in a customs bonded warehouse, there is a possibility that certain cases 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 the goods, whether for home consumption or for export. 5.1 In other words, when goods remain deposited in a customs bonded warehouse and are transferred by the importer to another person, the transaction will be subject to payment of I

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – dineshrao ullal – Dated:- 23-11-2017 Last Replied Date:- 20-12-2017 – Hi, we are a trading unit and having our registered office in Bangalore,My question is as followsIF I receive a purchase order from a Bangalore based company asking me to bill to Bangalore but ship to Mumbai should I apply CGST and SGST or IGST.My customer is asking for a CGST and SGST billing but when I am shipping the goods when I prepare the e waybill the online portal allows me to fill only the IGST details.What is the correct tax type that I have to use?Kindly advice.Thanks and regardsDinesh Rao Ullal – Reply By KASTURI SETHI – The Reply = IGST is correct. – Reply By dineshrao ullal – The Reply = Thanks for the info are there any government notification to this which i can also refer – Reply By KASTURI SETHI – The Reply = Ultimate destination for delivery and consumption is Mumbai. Hence place of Supply is Mumbai. It is to be treated as inter-State supply. Read Section 7 (

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

JAY MALHOTRA – The Reply = To reiterate CGST and SGST is applicable as supplier and bill to party is in Bangalore. – Reply By Ganeshan Kalyani – The Reply = I agree with the views of Sri Sanjay Sir. – Reply By Ganeshan Kalyani – The Reply = CGST + SGST is applicable. – Reply By KASTURI SETHI – The Reply = Really healthy discussion. Experts have enlightened more areas. Cherished indeed. – Reply By dineshrao ullal – The Reply = so we are still confused ?what should we charge CGST+SGST or IGSTkindly reconfirm.. – Reply By CS SANJAY MALHOTRA – The Reply = CGST + SGST – Reply By Ramaswamy S – The Reply = In a bill to ship to transactions – there are two transactions and not one. In the instant case, Bangalore party (recipient) places an order another Bangalore party (supplier) to bill to recipient and ship to Mumbai (consignee). The first transaction – Bangalore (supplier) to Bangalore (Bill to) (recipient) [ ship to Mumbai] The supplier raises a intra state invoice charging CGST+SGST. The

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d nicely by Sri Ramaswamy Sir need to be followed which increased additional compliance for the purchaser. – Reply By KASTURI SETHI – The Reply = Nobody is wrong including Querist. Law has been framed wrongly hurried. Goods in question have been physically consumed outside the State. However all experts have interpreted intricacies nicely. No need to explain more. – Reply By Ganeshan Kalyani – The Reply = Sri Kasturi Sir, I agree with you in total. When GST was to implement, it was said that it is a consumption based tax. So in this query, IGST should be applicable. But when actual is published the interpretation of the law states that the place of supply is within the state , hence CGST + SGST will be applicable. Really the law is drafted in hurry. Lot of clarifications still required. Thanks. – Reply By Ramaswamy S – The Reply = Please see the clarifications issued by CBEC on this matter. Please refer page 7.41 of R.K. Jain's GST Manual (2nd edition- July 2017). Alternatively, yo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Can the TDS liability under GST be fixed with retrospective effect? – Goods and Services Tax – GST – TMI Updates – Highlights

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – By: – Surender Gupta – Dated:- 23-11-2017 – As per Section 51 of THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 Government may mandate the specified category of agencies or persons (as the deductor) who shall be liable to deduct tax @1% on payment made to contractors. As per Section 1(3) of the Act, Government has power to appoint different dates for different provisions. Counter provisions (may be termed as replica) to the above provisions appear in the respective state GST acts. I failed to find any provision which bestows the government to bring the provisions of the act with retrospect effect. It is difficult to deduct the TDS under the provisions of section 51 where the payment has been made before the pro

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

may find the latest notification by the State of Uttarakhand which was issued as on 10-11-2017. We tried to compile the notifications issued by the various governments with this subject and able to get notifications from 23 states. Out of 23 states, only 8 State Governments have issued notification as on 18-9-2017 or before. If the notifications issued by the State Governments and Central Governments continue to be issued in same scale and speed, i.e. absence of synchronization, both the Government as well as the taxpayers will be looser. Courts will be flooded with the undesired cases and the consultants and legal professional will get more opportunity in the process. Let us pray that GST Council and the Government may be able to find som

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

h 33/2017-State Tax 09-10-2017 18-9-2017 Retrospective 9. Jharkhand S.O. No. 90 04-10-2017 18-9-2017 Retrospective 10. Karnataka No. FD 47 CSL 2017 – 07/2017 15-09-2017 18-9-2017 11. Madhya Pradesh No. FA-3-63/2017-1-V-(104) 18-09-2017 18-9-2017 12. Maharashtra 33/2017-State Tax 21-09-2017 18-9-2017 Retrospective 13. Meghalaya No. ERTS(T) 65/2017/187 (duplicate) (No. ERTS(T) 65/2017/Pt/026) 09-11-2017 01-11-2017 18-9-2017 Retrospective 14. Nagaland No. FIN/REV-3/GST/1/08 (Pt-1)/473 27-09-2017 18-9-2017 Retrospective 15. Orissa No. S.R.O. No. 410/2017 16-09-2017 18-9-2017 16. Puducherry No. G.O.Ms. No. 35/CT/2017-18 20-09-2017 18-9-2017 Retrospective 17. Rajasthan No. F.No.12(46)FD/Tax/2017-Pt-II-88 15-09-2017 18-9-2017 18. TAMILNADU No. G.O

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 23-11-2017 – Goods and Services Tax (GST), introduced from July 1, 2017 is now about 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 judicial pronouncements for information and guidance of various stakeholders. It is expected that the litigation is bou

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

eld that the said supply shall have to be treated as inter-state supply. In Sachdeva Overseas v. State of U.P 2017 (10) TMI 252 – ALLAHABAD HIGH COURT , where the assessee on enforcement of GST regime got itself migrated for purposes of GST as a partnership firm, but Adjudicating Authority had registered it as a sole proprietorship, it was held that Adjudicating Authority shall have to rectify this mistake. In Rajasthan Tax Consultants Association v. Union of India 2017 (10) TMI 254 – RAJASTHAN HIGH COURT , where the period for applying under Composition Scheme was extended upto 30.9.2017, it was held that those assessees who could not apply under Composition Scheme upto 16.8.2017, their applications would be accepted and shall have effect

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – satyanarayana korraprolu – Dated:- 23-11-2017 Last Replied Date:- 4-12-2017 – Sir,My friend operating medical shop business from 2014,he was register composition scheme in GST on 15.11.2017. Which accounting books to be maintain by him and what is sale invoice format .Kindly give reply and provide sale invoice format , – Reply By Yuvaraj BG – The Reply = Hi CHAPTER VI 46. Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person – Reply By Rajagopalan Ranganathan – The Reply = Sir, Please refer to Section 10 of CGST Act, 2017 for details about composition scheme. for invoice format please refer to rule 46 of CGST rules, 2017. – Reply By KASTURI

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

lowing fields (only applicable field are to be filled): (a) Name, address and GSTIN of the supplier (b) A consecutive serial number, in one or multiple series, containing alphabets or numerals or special characters like hyphen or dash and slash symbolised as – and / respectively, and any combination there of, unique for a financial year (c) Date of its issue (d) Name, address and GSTIN or UIN, if registered, of the recipient (e) Name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered and where the value of taxable supply is fifty thousand rupees or more (f) HSN code of goods or Accounting Code of Services (g) Description of goods or services (h) Quantity in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (3) TMI 971 – MADRAS HIGH COURT – [2017] 1 GSTL 19 – Classification of imported goods – GSL ARTEMIA BRINE SHRIMP EGGS – petitioner sought to avail concessional duty (preferential rate of 0% IGST as against 5% IGST) by relying upon Notification No.002/2017-Cus dated 28.06.2017 in Sl.No.33 – respondent opined that the item imported by the petitioner should be classified under IGST Notification No.001/2017 Sl.No.I-21 – Held that: – Prima facie this Court is of the view that the respondent could not invoke Section 111(m) of the Customs Act as there appears to be no allegation that the goods do not correspond in respect of the value or in any other particular with the entry made under the Act. In the impugned order, the respondent has accepted that there is no dispute in the classification of the goods.
–
The petitioner is granted liberty to file an appeal before the Commissioner of Customs (Appeals), Chennai within a period of thirty days from the date of receipt of a copy of thi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

g the goods under Customs Tariff Heading 05119911. The petitioner sought to avail concessional duty (preferential rate of 0% IGST as against 5% IGST) by relying upon Notification No.002/2017-Cus dated 28.06.2017 in Sl.No.33. The respondent opined that the item imported by the petitioner should be classified under IGST Notification No.001/2017 Sl.No.I-21 and attracts IGST @ 5%. Therefore, the respondent was of the prima facie view that the exemption claimed by the petitioner for the imported goods does not appear to be correct. Though under normal circumstances a show cause notice should have been issued, the petitioner by letter dated 12.10.2017 requested for adjudication of the case without issuing show cause notice and personal hearing. This was acceded to and the impugned order has been passed. The respondent while passing the impugned order did not restrict himself only to the life consignment covered under Bill of Entry No.3450978 but also in respect of earlier import in Bill of E

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ncture since the petitioner seeks liberty to approach the appellate authority, namely, the Commissioner of Customs (Appeals), Chennai as against the impugned order but would request this Court to exercise its discretion by passing an order for release of the goods subject to conditions the Court may impose on the petitioner. This request is made for two reasons, namely, that the imported goods have a shell life of only six months and already two months have lapsed and further delay would render the product useless apart from causing other complications. The second reason is being that as of now the office of the Commissioner of Customs (Appeals), Chennai is vacant and the Commissioner of Central Excise is holding charge and there may be loss of time before the appeal is taken up for hearing. 4. Thus, considering the above submissions, this Court is inclined to dispose of the writ petition by issuing following directions: 1. The petitioner is granted liberty to file an appeal before the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – Corrigendum – Dated:- 23-11-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 Corrigendum Dated: 23.11.2017 In Order Nos. 17/WBGST/P

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (2) TMI 212 – CESTAT CHENNAI – TMI – CENVAT credit – GTA Services for outward transportation services – whether credit is admissible on outward transportation services upto buyer’s premises when delivered on F.O.R. basis? – Held that: – the issue has been settled by the decision in the case of Commissioner Versus Ellora Time Ltd. [2014 (3) TMI 567 – GUJARAT HIGH COURT], where it was held that outward transportation would be an input service as covered in the expression ‘means’ part of the definition, it would be difficult to exclude such service on the basis of any interpretation that may be offered of the later portion of the definition which is couched in the expression ‘includes’.
–
However, the documents requires reconsiderati

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

alongwith interest and also for imposing penalty. After adjudication, the original authority disallowed the credit and confirmed the demand of ₹ 1,06,887/- alongwith interest and imposed penalty of ₹ 53,444/-. In appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 3. On behalf of the appellant, the Ld. Counsel Shri. M. Kannan submitted that the appellant has availed the transportation services for clearance of their finished products upto the buyer s premises and the delivery of the goods was on F.O.R basis. The issue whether credit is admissible on the service tax paid on GTA Services for outward transportation of finished products upto the buyer s premises, when the delivery is on F.O.R basis is settled by v

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Central Excise, Meerut-I 2016 (334) E.L.T. 3 (S.C.) h. Commissioner of C.Ex., Dehradun Vs Forace Polymers Pvt. Ltd. 2016 (45) S.T.R. 198 (Tri. – Del.) 4. The Ld.Counsel submitted that the Board Circular No.999/6/2015-CX dated 28.2.2015 has clarified that the assessee would be eligible for credit on GTA services for outward transportation if the ownership of the goods remain with the assesse till the delivery of the goods at the buyers premises. That the appellant had furnished necessary documents to establish that the goods were delivered on F.O.R. basis. That the same has not been considered by the authorities below. 5. The Ld.AR, Shri S. Govindarajan reiterated the findings in the impugned order. 6. Heard both sides. The Ld. Counsel for

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 38/1/2017-Fin(R&C)(32) – Dated:- 23-11-2017 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division ___ Notification 38/1/2017-Fin(R&C)(32) In exercise of the powers conferred by section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act ), the Government of Goa, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 38/1/2017-Fin(R&C)(30) – Dated:- 23-11-2017 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division ___ Notification 38/1/2017-Fin(R&C)(30) In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Goa Goods and Services Tax (Twelfth Amendment) Rules, 2017. (2) They shall be deemed to have come into force from the 15th day of November, 2017. 2. In the Goa Goods and Services Tax Rules, 2017,- (i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:- Explanation.- For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Depart

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

viso, 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 <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 (

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

onomic 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)(I)] 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 fromto, 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<Taxpayer Name> 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 b

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 21/2017 – State Tax – Dated:- 23-11-2017 – Government of Kerala State Goods and Services Taxes Department Notification No. 21/2017 – State Tax C1-24614/2016 Thiruvananthapuram, the 23rd November, 2017 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 and 120A of the Kerala State Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 117 and 120A of the Kerala State Goods and Services Tax Rules, 2017 read with

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 20/2017 – State Tax – Dated:- 23-11-2017 – Government of Kerala State Goods and Services Taxes Department Notification No. 20/2017 – State Tax C1-24614/2016 Thiruvananthapuram, the 23rd November, 2017 In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 13/2017-State Tax, dated the 24th October, 2

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 19/2017 – State Tax – Dated:- 23-11-2017 – Government of Kerala State Goods and Services Taxes Department Notification No. 19/2017 – State Tax C1-24614/2016 Thiruvananthapuram, the 23rd November, 2017 In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner hereby extends the time limit for furnishing th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 17/2017 – State Tax – Dated:- 23-11-2017 – Government of Kerala State Goods and Services Taxes Department Notification No. 17/2017 – State Tax C1-24614/2016 Thiruvananthapuram, the 23rd November, 2017 In exercise of the powers conferred by the second proviso to subsection (1) of section 37 read with section 168 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification number 11/2017-State Tax dated the 4th October, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward suppl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 16/2017 – State Tax – Dated:- 23-11-2017 – Government of Kerala State Goods and Services Taxes Department Notification No. 16/2017 – State Tax C1-24614/2016 Thiruvananthapuram, the 23rd November, 2017 In exercise of the powers conferred by section 168 of the Kerala Goods and Services Tax Act, 2017 (20 of 2017) read with sub-rule (5) of rule 61 of the State Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 988/2017/9(120)/XXVII(8)/2017 – Dated:- 23-11-2017 – Government of Uttarakhand Finance Section – 8 Notification No. 988/2017/9(120)/XXVII(8)/2017 Dehradun, Dated 23/11/2017 THE UTTARAKHAND GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017 Whereas, certain difficulties have arisen in giving effect to the provisions of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act; Now, therefore, in exercise of the powers conferred by section 172 of the said Act, on recommendations of the Council, the Governor is pleased to allow to make the following Order, namely:- 1. This Order may be ca

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 983/2017/9(120)/XXVII(8)/2017 – Dated:- 23-11-2017 – Government of Uttarakhand Finance Section – 8 Notification No. 983/2017/9(120)/XXVII(8)/2017 Dehradun, Dated 23/11/2017 WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, In exercise of the powers conferred by sub-section (1) of section 10 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), on the recommendations of the Council, the Governor is pleased to a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 976/2017/9(120)/XXVII(8)/2017 – Dated:- 23-11-2017 – Government of Uttarakhand Finance Section – 8 Notification No. 976/2017/9(120)/XXVII(8)/2017 Dehradun, Dated 23/11/2017 In exercise of the powers conferred by sub-section (1) of section 6 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereafter in this notification referred to as "'Uttarakhand GST Act"), on the recommendations of the Council, the Governor, is pleased to allow to specify that the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 47/2017–State Tax – Dated:- 23-11-2017 – FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION No. 47/2017-State Tax Delhi, the 23rd November, 2017 No. F. 3(42)/Fin(Rev-I)/2017-18/DS-VI/745.- In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall be deemed to have come into force from the 18th day of October, 2017. 2. In the Delhi Goods and Services Tax Rules, 2017, – (i) in rule 89, insub-rule (1

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 – 11) No. Date Value Taxable Value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 (b) for Statement-4 , the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of Recipient Invoice details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Int

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Indian Laws – Started By: – Nageswara Rao Sripada – Dated:- 22-11-2017 Last Replied Date:- 23-11-2017 – GSTR-1 for July, 2017 already filed. But the return was wrong as Invoice data wrongly fed as B2C instead of B2B. The receivers are making it a fuss as the invoices are not reflected in their GSTR-2 or 2A. I understand that there is no provision to revise the GSTR-1 already filed. Will it be sufficient if CREDIT NOTES are issued now (in November, 2017) for all the outward supplies (invoices) in July, 2017 and show the details of such credit notes issued, when GSTR-1 for August, 2017 is filed. Is there any other way to satisfy the receivers who are not releasing the payments as of now. I invite your valuable suggestion please. – Reply By G

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – CA.ANCHAL RASTOGI – Dated:- 22-11-2017 Last Replied Date:- 15-3-2018 – Q.1 If a Company in U.P. buys material from a Company in Maharashtra and sells the same from the source of purchase in Maharashtra directly to dealers in Maharashtra and adjoining state. Does the company in U.P. have to take a separate GST registration in Maharashtra? OR can it buy on IGST billing and sell on IGST billing too, without taking a separate registration? Q.2 If the U.P. company has to take a separate registration, does the principle of one GST number India wide for one company get defeated? – Reply By Ramaswamy S – The Reply = 1. Bill to UP. Both IGST transaction. No separate registration required2. It is one nation one

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST UPDATE ON TREATMENT OF JOINT DEVELOPMENT AGREEMENTS – PART I:- Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 22-11-2017 Last Replied Date:- 22-11-2017 – GST UPDATE ON TREATMENT OF JOINT DEVELOPMENT AGREEMENTS – PART I:- Joint Development Agreements are also called tri-partite agreements as three parties are involved in such contracts, namely a builder, land owning party and the contractor who undertakes construction services. The developer enters into a development agreement with landowner, whereby the developer acquires the development rights with respect to the land. The development right entitles the developer to obtain licenses and approvals from the government authorities, construct the building on the land as per its

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nd provided by Mr. XYZ whereas 40% of the units i.e. 400 units shall be given to Mr. XYZ and rest 600 units shall be taken by ABC ltd. Both can commercially sell the units in the open market. Land owner gets 400 units of flats in lieu of the land given and Developer gets 600 units of flats in lieu of the construction work done. Based on above, redevelopment transaction is a barter transaction between landowner and developers. Here developer is providing construction service to landowner. Value of construction service shall be ascertained on the basis of flats given to landowner in exchange of development rights given by him to builder. Further, as per decisions taken in 14th Meeting of the GST Council held on May 18-19, 2017 in Srinagar, J&

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or the development, besides GST on the builder/developer's share of the complex/building. In the above transaction, the builder/developer receives consideration for the construction service provided by him, from two categories of service receivers: (a) from landowner: in the form of land/development rights; and (b) from other buyers: normally in cash. Thus the builder is liable to pay GST not only on his portion of the complex/building, but also on the share of the land owner. Therefore, the above stated clarification also proves that there is no ambiguity on the issue that the GST is payable even on landowner's share of flats. The other aspects like point of taxation and valuation, etc. will be discussed in the subsequent part of t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =