Goods and Services Tax

Waiver the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-6.
S.O.16/P.A.5/2017/S.128/2018 Dated:- 27-2-2018 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 27th February, 2018
No. S.O.16/P.A.5/2017/S.128/2018.-In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.

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Waiver the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-5A.
S.O.15/P.A.5/2017/S.128/2018 Dated:- 27-2-2018 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 27th February, 2018
No. S.O.15/P.A.5/2017/S.128/2018.-In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) (hereafter in this notification referred to as the said Act), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, on and with effect from 23rd January, 2018, is pleased to waive

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Waiver the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-5.
S.O.14/P.A.5/2017/S.128/2018 Dated:- 27-2-2018 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 27th February, 2018
No. S.O.14/P.A.5/2017/S.128/2018.-In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) (hereafter in this notification referred to as the said Act), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, on and with effect from 23rd January, 2018, is pleased to waive

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Waiver the amount of late fee payable by any registered person for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1.
S.O.13/P.A.5/2017/S.128/2018 Dated:- 27-2-2018 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 27th February, 2018
No. S.O.13/P.A.5/2017/S.128/2018.-In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) (hereafter in this notification referred to as the said Act), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, on and with effect fr

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The Punjab Goods and Services Tax (Third Amendment) Rules, 2018.
G.S.R.10/P.A.5/2017/S.164/Amd.(11)/2018 Dated:- 27-2-2018 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 27th February, 2018
No. G.S.R.10/P.A.5/2017/S.164/Amd.(11)/2018.-In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:-
RULES
1. (1) These rules may be called the Punjab Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on and with effect from 23rd January, 2018.
2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to a

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“31st march, 2018” shall be substituted.
6. In the said rules, after rule 31, the following rule shall be inserted, namely:-
“31A. Value of supply in case of lottery, betting, gambling and horse racing.- (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter.
(2) (a) The value of supply of lottery run by State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
(b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation:-For the purposes of this sub-rule, the expressions-
(a) “lottery run by State Governments” means a lottery not allowed to be sold in any State other than

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2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017.
(b) the value of services by way of accepting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances.
(c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India.”.
8. In the said rules, in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input S

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e value in the invoice issued under clause (a) shall be the same as the value of the common services.”.
9. In the said rules, after rule 55, the following rule shall be inserted, namely:-
“55A. Tax Invoice or bill of supply to accompany transport of goods.- The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rule 47 or, as the case be, rule 49, in a case where such person is not required to carry an e-way bill under these rules.”.
10. In the said rules, with effect from the 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely:-
“(4A) In the case of supplies received on which the supplier has availed the benefit of the Government of Punjab, Department of Excise and Taxation, notification No. S.O.86/P.A.5/2017/S.147/2017, dated the 14th November, 2017 published in the Punjab Government Gazette dated the 21st November, 2017, re

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o the extent used in making such export of goods, shall be granted.”.
11. In the said rules, with effect from the 23rd October, 2017, in rule 96,
(a) in sub-rule (1), for the words “an exporter”, the words “an exporter of goods” shall be substituted;
(b) in sub-rule (2), for the words “relevant export invoices”, the words “relevant export invoices in respect of export of goods” shall be substituted;
(c) in sub-rule (3), for the words “the system designated by the Customs shall process the claim for refund”, the words “the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods” shall be substituted;
(d) for sub-rule (9), the following sub-rules shall be substituted, namely:-
“(9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the provisions of rule 89.
(10) The persons

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“138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees-
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person,
shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal:
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

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rson as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01:
Provided that where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall furnish, on the common portal, the-
(a) information in Part B of FORM GST EWB-01; and
(b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the case may be.
(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by

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of FORM GST EWB-01.
Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5).
(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
(5) Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods,

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has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 may be generated by him on the said common portal prior to the movement of goods.
(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods:
Provided that where the goods to be transported are supplied through an e-commerce operator, the information in Pa

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the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:-
Table
Sl. No.
Distance
Validity period
(1)
(2)
(3)
1.
Upto 100 km.
One day
2.
For every 100 km or part thereof thereafter
One additional day:
Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein:
Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01.
Explanation.-For

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e available to him on the common portal, it shall be deemed that he has accepted the said details.
(13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory.
(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;
(d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State
(e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification N

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, goldsmiths' and silversmiths' wares and other articles (Chapter 71)
6.
Currency
7.
Used personal and household effects
8.
Coral, unworked (0508) and worked coral (9601).”.
13. In the said rules, with effect from the 1st February, 2018, in rule 138A, in sub-rule (5), for the words “Notwithstanding anything contained”, the words “Notwithstanding anything contained in” shall be substituted.
14. In the said rules, with effect from the 1st February, 2018, in rule 138B, in sub-rule (3), in the proviso, for the words “carried out by any”, the words “carried out by any other” shall be substituted;
15. In the said rules, in FORM GST RFD-01A,
(a) after Statement 1A, the following Statements shall be inserted, namely:-
“Statement- 2 [rule 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
Integrated tax and cess involved in credit note, if
Net I

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2
3
4
5
6
7
8
9
10
11
12
“;
16. In the said rules, with effect from the 1st February, 2018, for FORM GST EWB-01 and FORM GST EWB-02, the following forms shall be substituted, namely:-
“FORM GST EWB-01
(See rule 138)
E-Way Bill
E-Way Bill No. :
E-Way Bill date :
Generator :
Valid from :
Valid until :
PART-A
A.1
GSTIN of Supplier
A.2
GSTIN of Recipient
A.3
Place of Delivery
A.4
Document Number
A.5
Document Date
A.6
Value of Goods
A.7
HSN Code
A.8
Reason for Transportation
PART-B
B.1
Vehicle Number for Road
B.2
Transport Document Number
Notes:
1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.
2. Document Name may be Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.
3. Transport Document number indicat

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Tanfac Industries Ltd Versus Commissioner of Central Excise, Puducherry (Presently known as: The Commissioner of GST & CE, Trichy)
Service Tax
2018 (6) TMI 713 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 27-2-2018
Appeal No. ST/549/2010 – 40551/2018
Service Tax
Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri Hari Radhakrishnan, Advocate For the Appellant
Shri S.Govindarajan, AC (AR) For the Respondent
Per Bench
The brief facts are that the appellant is engaged in the manufacture of Aluminium Fluoride, Hydrofluoric Acid, Sulphuric Acid, etc. On verification of the records, it was observed that the appellant had rendered advice, consultancy or technical assista

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Aggrieved, the appellant is now before the Tribunal.
2. On behalf of the appellant, the Ld.CounceI, Sh.Hari Radhakrishnan submitted that the appellant has not received any consideration of the services, but has received only air ticket charges to the tune of Rs. 23,076/-. He pleaded that the said amount is only reimbursed ticket charges. That there was no intention to evade payment of service tax and requested that the penalty may be set aside.
3. The Ld.AR, Shri S Govindarajan reiterated the findings in the impugned order.
4. On perusal of records, we find that a demand of Rs. 23,076/- has been confirmed under the Management Consultancy Service. Though the appellant argues that this amount is not received towards consideration and the

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M/s. Ishana Golds And Precious (P) LTD. Versus The Commercial Tax Officer, Department of Commercial Taxes, Vatakara, The Deputy Commissioner (Appeals), State Goods & Service Tax Department, Kozhikode The Kerala Value Added Tax Appellate Tribunal And State Of Kerala, Thiruvananthapuram
VAT and Sales Tax
2018 (3) TMI 90 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 27-2-2018
W.P.(C) No.5271 of 2018
CST, VAT & Sales Tax
P. B. SURESH KUMAR, J.
For The Petitioner : Sri.K.J.Abraham Sri.C.Ajith Kumar Sri.Nikhil John
For The Respondents : Sri. V.K. Shamsudeen
JUDGMENT
The petitioner, a dealer under the Kerala Value Added Tax Act (the Act), had opted to pay tax at the compounded rates provided for under the stat

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2 order in appeal. The appellate authority found that Ext.P2 is vitiated for non-compliance of the principles of natural justice and consequently directed the assessing authority to pass fresh orders. Ext.P3 is the order passed by the appellate authority in this connection. The petitioner challenged Ext.P3 order before the appellate tribunal. The appellate tribunal, though dismissed the second appeal preferred by the petitioner, made certain observations as to the manner in which the tax liability of the petitioner for the relevant year should have been fixed. Ext.P4 is the order passed by the appellate tribunal. Thereupon, the matter was reconsidered and a fresh order was passed by the assessing authority. Ext.P5 is the order passed by the

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itioner as also the learned Government Pleader.
3. As noted above, the tax payable by the petitioner was initially determined in terms of Ext.P1 order as Rs. 6,88,452/-. The said order was later rectified by the assessing authority refixing the tax liability of the petitioner as Rs. 12,34,830/- as per Ext.P2 order. Had the petitioner paid the deficit amount namely, Rs. 5,46,378/- then and there, the issue would have been over. The specific case of the petitioner is that the determination of the amount payable by them made in terms of Ext.P2 order is incorrect. It is on account of the said reason that the petitioner took up the matter in appeal, and later in second appeal. It is in the place of Rs. 5,46,378/- which the petitioner challenged

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Setoff of Input with GST
Query (Issue) Started By: – Maikulal Bhagat Dated:- 26-2-2018 Last Reply Date:- 26-2-2018 Goods and Services Tax – GST
Got 2 Replies
GST
R/s,
I have doubt ?
Can a dealer setoff his GST amount (i.e SAC 9966 5% without input) with another HSN code .
Here dealer have supply of service as well as retails businees. He is not taken any input from supply service .
he taken input from retails business , which is purchase and resell it. can he adjust the Output G

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Export of services
Query (Issue) Started By: – CA.LALIT MUNOYAT Dated:- 26-2-2018 Last Reply Date:- 26-2-2018 Goods and Services Tax – GST
Got 4 Replies
GST
An Indian citizen is retained by a company in Italy to explore market potential in India and abroad also. He is paid euro 5000/- per month in convertible foreign exchange. He negotiates with potential customers and if, successful, the company directly supplies the product to the customer. Whether the negotiations are successful or aborted, he will get his remuneration from the company. He is not concerned with the supply or its payment by the customer. He is directly concerned with the Italy company. In a way he is providing services to the company in Italy and getting the

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not taxable under GST. However, the activity is "intermediary service", and place of supply is within India. Keeping in view the nature of activity, it is taxable under GST. Exact reply can be given only after going through the terms and conditions of appointment letter/contract.
What appears to me GST in this case is not legally avoidable.
Reply By Ganeshan Kalyani:
The Reply:
If the company has absorbed that person as an employee then there is no GST as this service is exempted. There should be employment agreement to establish the same.
Reply By CA.LALIT MUNOYAT:
The Reply:
Thanks everyone for their valued opinion. I have become more specific in the query which will help the experts in arriving at the right conclusion:

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under IGST.
* The services rendered by Mr. B which is in question. Whether as Export of Service ?
The definition of export of services provides as under:-
(6) ” means the supply of any service when,
* the supplier of service is located in India;
(ii) the recipient of service is located outside India;
(iii) the place of supply of service is outside India;
(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and
(i) Mr. B, the supplier of service, is located in India
(ii) The recipient of service is located outside India. Now the definition of Recipient is as under:
(93) “recipient” of supply of goods or services or both, means-
(a) where a consideration is payable for t

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Refunds of IGST on Export-Invoice mis-match Cases-Alternative Mechanism with Officer Interface
PUBLIC NOTICE NO. 02/2018 Dated:- 26-2-2018 Trade Notice
Customs
OFFICE OF THE CHIEF COMMISSIONER OF CUSTOMS
CHHATARPATI SHIVVAJI INTERNATIONAL AIRPORT TERMINAL 2, LEVEL 2,SAHAR, ANDHERI(EAST),MUMBAI-400099.
F. No. S/VIII/48(08)/CCO-III/T-III/2015/Pt.IV
Date: 26/02/2018
PUBLIC NOTICE NO. 02/2018
Sub: Refunds of IGST on Export-Invoice mis-match Cases-Alternative Mechanism with Officer Interface- regarding.
Kind attention of the Exporters, Custom House Brokers, all Airlines/Carriers and all Members of Trade is invited to Circular No. 05/2018 – Customs dated 23.02.2018 vide F.No.450/119/2017-Cus.IV issued by Director(Customs), Central Board of Excise and Customs, New Delhi regarding Refunds of IGST on Export – Invoice mis-match Cases – Alternative Mechanism with Officer Interface.
2. The CBEC has received numerous representations from exporters / trade associations seeking resol

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edback to the exporter about any failed validations to enable corrective action on their part.
3. The analysis of data post October 2017 indicates that while the quantum of errors is decreasing significantly, exporters are still committing mistakes in the information furnished to (i) GSTN while filing GSTR 1 / Table 6A or GSTR 3B and (ii) Customs EDI system while filing Shipping Bill. The pre-requisites and precautions that need to be taken for successful processing of refund claims are as follows:
(i) Exporters have to file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields.
(ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded t

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n other words, a majority of refund claims are held up either due to insufficient information or lack of due diligence on the part of exporter while filing GST returns.
(v) Exporters were informed to use Table 9 of GSTR 1 of the following month to amend the records of previous month so as to take care of issues mentioned in paras (ii) and (iii) above. In cases where exporters have already filed information through Table 9 of GSTR 1, the said information is being Jalidated by GSTN. The validated information is expected to be forwarded by GSTN to Customs by mid-March 2018 for further processing.
(vi) The records (i.e GSTR 1 or Table 6A) which have been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping bills, refunds are automatically sanctioned by Customs EDI system. As mentioned earlier, till date about Rs. 4000 C

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the needed IT configurations are hosted on the ICEGA TE website under the following links.
Registration Demo link:
https://www.icegate.gov.in/Download/New_Registration_Demo_Updated_APPROVED.pdf
Registration Advisory link:
https://www.icegate.gbv.in/Download/v1.2_Advisory_Registration_APPROVED.pdf
Java set up for the DSC upload:
https://www.icegate.gov.in/Download/JavaSetupForDSC.pdf
Once the registration is obtained, the exporters can check the status of IGST refunds associated with their 1exports and the corresponding error message, if any. This enquiry takes GSTIN Number, Port-code and Return Month as inputs and based on the input, Shipping Bill Number, Shipping Bill Date, Return Month, Invoice Number, Invoice Date, Response Code and Processed date is displayed as a result of the enquiry. The records displayed are those that have received from GSTN and processed by the Customs Automated System.
(ix) The analysis of Customs data indicates that while most of the errors

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ough which a Customs officer can verify the information furnished, in GSTN and Customs EDI system and sanction refund in those cases where invoice details provided in GSTR 1/ Table 6A are correct though the said details provided in the shipping bill were at variance. It is pertinent to note that refund claims would be processed in only those cases, here the error code is mentioned as SB005. Further, it may also be noted that all refunds shall continue to be credited electronically through the PFMS system, and no manual payment/ cheque should be issued.
5. The procedure for processing of IGST refund claims in these cases would be as follows:
a. The exporter shall provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom house. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took pla

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bill, after subtracting the drawback amount for each invoice where applicable, and display the refund amount to the officer for approval.
e. Invoices in any particular GSTR 1 where refund is sanctioned shall be disabled in the system to prevent ref1nd against same invoice in future.
f. Once refund is sanctioned by the officer, the shipping bills would be available for generating scroll as per normal process.
6. It is once again advised that Exporters may ensure careful and correct filing of returns for hassle free sanction of IGST refunds.
7. Accordingly, IGST Refund Facilitation Cell is constituted. Exporters, Trade related organizations and member of BCBA, may contact IGST Refund Facilitation Cell, Air Cargo Complex, Sahar, Mumbai-99 at
a) 022-26816711
b) 022-26816631
c) Email – igstexportrefund.accmumbai@gmail.com.
(A.P.S. Suri)
Chief Commissioner of Customs
Mumbai Zone-III
=============
Document 1
Annexure A
The Concordance between GST Invoice and Export Invoice d

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Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface
PUBLIC NOTICE NO. 01/2018 Dated:- 26-2-2018 Trade Notice
Customs
 
OFFICE OF THE COMMISSIONER CUSTOMS, GUJARAT ZONE
CUSTOMS HOUSE, NR ALL INDIA RADIO NAVRANGPURA AHMEDABAD – 380 009
F.No.VIII/12-16/Stat/CCO/2017-18
Date: 26.02.2018
PUBLIC NOTICE NO. 01/2018
Subject: Reg.
Kind attention of Exporters, Importers, Customs Brokers, Trade, Shipping Lines/Shipping Agents and all other Stake Holders of Customs, Gujarat Zone is invited to Board's Circular No. 05/2018-Customs dated 23.02.2018 issued vide F. No. 450/119/2017-Cus-lV by the Director (Customs), CBEC, New Delhi on the above subject.
1. Numerous representations have been received from Exporters / Trade Associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. CBEC has issued Circular No 42/2017 dated 07-11-2017 which highlighted the common errors that

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nd of IGST paid on Export are as follows:
(i) Exporters have to file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields.
(ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded to Customs by GSTN. E-mails have been sent to exporters asking them to correct their records through amendment process of GSTR 1 i.e through Table 9 of GSTR 1 of the following month.
(iii) The aggregate IGST paid amount claimed in GSTR 1 or Table 6A should not be greater than the IGST paid amount indicated in Table 3.1 (b) of GSTR 3B of the corresponding month. This check is put in the GSTN system to ensure that the refund claimed is not more than the IGST p

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018 for further processing.
(vi) The records (i.e GSTR 1 or Table 6A) which have been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping Bills, refunds are automatically sanctioned by Customs EDI system.
(vii) However, there are many instances where refunds are held up on Customs EDI system due to certain errors which have been clearly brought out in the Circular No 42/2017-Customs. The major errors that are committed by the exporters are (a) incorrect Shipping bill numbers in GSTR 1 (b) GSTIN declared in the shipping bill does not match with the GSTIN used to file the corresponding CST Returns (c) the most common error hampering refund is due to mismatch of invoice number, taxable value and IGST paid in the Shipping Bill vis-a-vis the same details mentioned in GSTR 1 / Table 6A which is the most common error hamp

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Date, Return Month, Invoice Number, Invoice Date, Response Code and Processed date is displayed as a result of the enquiry. The records displayed are those that have been received from GSTN and processed by the Customs Automated System.
(ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vi) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis- match. This error is because of the fact that exporters are using two sets of invoices, one invoice for GST and another invoice for Customs which is resulting in mismatch of invoice numbers, including mis-match in taxable value and IGST paid in those invoices. It is once again reiterated that exporters may take due care to ensure that the details of invoice such as invoice number, taxable value and IGST paid mentioned in GSTR 1 and shipping bill match with each other and the invoice issued is compliant with the GS

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provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom House/Customs Locations. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place.
b. Customs EDI system shall display list of all the invoices pertaining to such SBS vis-a-vis the invoice data received from GSTN. The officer shall verify the following:
i. Duly certified concordance table submitted by the exporter as per Annexure A indicating mapping between GST invoice and corresponding Shipping Bill invoice;
ii. IGST taxable value and IGST amount declared in the Shipping Bill.
iii. IGST details declared in the Shipping Bill should be in proportion to the goods actually exported.
c. After determining the correct refund amount, the officer needs to enter the same into the Customs EDI system. The officer has the faci

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ble at official website of the Commissionerate. The details of Public Notice is as under:
Commissionerate
Public Notice No. and date
Web-site
Ahmedabad
02/2018 dtd. 11.2.2018
03/2018 dtd. 12.01.2018
www.ahmedabadcustoms.gov.in
Jamnagar
01 /2018/CCP/ JMR dtd 12.01.2018
www.jamnagarcustoms.gov.in
Kandla
0112018 dtd. 16.01.2018
www.kandlacustoms. ov.in
Mundra
36/2017-18 dtd. 15.01.2018
www.mundracustoms. gov. in
5. The aforesaid procedure for refund of IGST paid on Export Goods is available only for Shipping Bills filed till 31st December 2017. It is again emphasized that the Department is taking all possible steps to alleviate the difficulties associated with IGST refund. However, ultimately it is the responsibility of the exporters to ensure careful and correct filing of returns for hassle free sanction of IGST refunds.
(P.V.R. Reddy)
Chief Commissioner
Customs, Gujarat Zone
=============
Document 1
follows:
Annexure A
The Concordance between GST Invoice and Expor

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Refund of IGST on Export- Invoice mis-match Cases – Alternative Mechanism with Officer Interface
PUBLIC NOTICE NO. 07/2018/CC/JMR Dated:- 26-2-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR
SARDA HOUSE', BEDI BUNDER ROAD, OPP.PANCHAVATI, JAMNAGAR – 361008
F.No.VIII/48-168/Cus-T/2017
Date: 26.02.2018
PUBLIC NOTICE NO. 07/2018/CC/JMR
Subject: Refund of IGST on Export- Invoice mis-match Cases – Alternative Mechanism with Officer Interface: regarding.
Attention of all the Importers/ exporters, Customs Brokers, members of the Trade and all other concerned is invited to CBEC Circular No. 05/2018-Customs dated 23rd February, 2018 (issued from F.No.450/ 119/2017-Cus.IV) on the above mentioned subject matter.
2. Earlier CBEC has issued Circular No. 42/2017 dated 07-11-2017 which highlighted the common errors that hindered the sanction and disbursal of refund of IGST paid against exports. Subsequent to the said Circular, outreach programmes have,

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.
(ii) Exporters have to file GSTR I or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed/ forwarded to Customs by GSTN. E-mails have been sent to exporters asking them to correct their records through amendment process of GSTR 1 i.e. through Table 9 of GSTR 1 of the following month.
(iii) The aggregate IGST paid amount claimed in GSTR 1 or Table 6A should not be greater than the IGST paid amount indicated in Table 3.1 (b) of GSTR 3B of the corresponding month. This check is put in the GSTN system to ensure that the refund claimed is not more than the IGST paid by the exporter. Analysis of GSTN return data indicates that this condition has failed in a large number of cases, consequently, the information filed by exporters is

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Table 6A) which have been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping bills, refunds are automatically sanctioned by Customs EDI system.
(vii) However, there are many instances where refunds are held up on Customs EDI system due to certain errors which have been clearly brought out in the Circular No 42/2017- Customs. The major errors that are committed by the exporters are (a) incorrect Shipping bill numbers in GSTR 1 (b) GSTIN declared in the shipping bill does not match with the GSTIN used to file the corresponding GST Returns (c) the most common error hampering refund is due to mismatch of invoice number, taxable value and IGST paid in the Shipping Bill vis-a-vis the same details mentioned in GSTR 1/Table 6A which is the most common error hampering refund. Another reason attributable to carriers is the no

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is displayed o result of the enquiry The record displayed are those that have been received from GSTN and Processed by the Customs Automated System,
(ix) The analY5is of Customs data indicates that while most of the errors mentioned in para (vii) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis-match. This error is because of the fact. that exporters are using two sets of invoices, one invoice for CIST and another invoice for Customs which is resulting in mismatch of invoice Number including mis-match in taxable value and JGST paid in those invoices. It is once again reiterated that exporters may be advised to take due care to ensure that the details of invoice such invoice number, taxable value and IGST paid mentioned in GSTR I and shipping bill match with each other and the invoice issued is compliant with the GST invoice Rules, 2017.
4. Recognizing that invoice mis-match has been the m

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g Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom house. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place.
b. Customs EDI system shall display list of all the invoices pertaining to such SBS vis-a-vis the invoice data received from GSTN. The officer shall verify the following:
i. Duly certified concordance table submitted by the exporter as per Annexure A indicating mapping between GST invoice and corresponding Shipping Bill invoice;
ii. IGST taxable value and IGST amount declared in the Shipping Bill.
iii. IGST details declared in the Shipping Bill should be in proportion to the goods actually exported.
c. After determining the correct refund amount, the officer need to enter the same into the Customs EDI system. The officer has the facility to edit the IGST paid details in case of short shipment or incorrect calculation by the exporter.

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. Amreli
Email id:- cuspipavav@rediffmail.com
Contact No.- 02794 305858
Team of officers:
(i) Shri Hemant Kumar Meena, Deputy Commissioner
(ii) Shri Pravin Gwande, Superintendent,
(iii) Shri K.K. Meena, Inspector,
(iv) Shri Arvind Kumar Singh, NIC Engineer
6. It may be noted that the above alternative mechanisam is available only for Shipping Bills filed till 31st December 2017.
7. Action to be taken in terms of decisions taken in this Public Notice should be considered as standing order for the purpose of officers and staff.
(MANOJ.KUMAR. SRIVATAVA)
COMMISSIONER
=============
Document 1
follows:
Annexure A
The Concordance between GST Invoice and Export Invoice declared in Shipping Bill is as
Name of the Exporter: –
GSTIN:-
Port Code:
Concordance Table
SB No:
SB Date:
S
GST Invoice Taxable
IGST
SI.
Corresponding
Taxable
IGST
Final
No/Date
Value
Amount
No
SB Invoice No.
Value as
Amount
n
as
0
per as
GST
per
/Date
per SB
as
(corrected)
IGST

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Refund of IGST on Export– Invoice mis-match Cases –Alternative Mechanism with Officer Interface
PUBLIC NOTICE NO. 9/2018 Dated:- 26-2-2018 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
CUSTOM HOUSE: PORT AREA: VISAKHAPATNAM – 530035
P3/06/2017-A.M.(Pt.1)
Date: 26.02.2018
PUBLIC NOTICE NO. 9/2018
Sub:-: Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface – reg.
*****
Attention of all Exporters, Custom Brokers and Members of trade is invited to this office Public Notice Nos.49/2017, dated 08.11.2017 regarding “Refund of IGST paid on export of goods under Rule 96 of CGST Rules,2017”.
2. Numerous representations have been received from exporters / trade associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. This Office PN No.49/2017 issued on the basis of CBEC Circular No 42 / 2017 dated 07-11-2017, highlighted the common errors that hind

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easing significantly, exporters are still committing mistakes in the information furnished to (i) GSTN while filing GSTR 1 / Table 6A or GSTR 3B and (ii) Customs EDI system while filing Shipping Bill. The pre-requisites and precautions that need to be taken for successful processing of refund claims are as follows:
(i) Exporters have to file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields.
(ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded to Customs by GSTN. E-mails have been sent to exporters asking them to correct their records through amendment process of GSTR 1 i.e through Table 9 of GSTR 1 of the following month.
(iii

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to use Table 9 of GSTR 1 of the following month to amend the records of previous month so as to take care of issues mentioned in paras (ii) and (iii) above. In cases where exporters have already filed information through Table 9 of GSTR 1, the said information is being validated by GSTN. The validated information is expected to be forwarded by GSTN to Customs by mid-March 2018 for further processing.
(vi) The records (i.e GSTR 1 or Table 6A) which have been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping bills, refunds are automatically sanctioned by Customs EDI system. As mentioned earlier, till date about ₹ 4000 Crore has been sanctioned as refund of IGST paid.
(vii) However, there are many instances where refunds are held up on Customs EDI system due to certain errors which have been clearly brought ou

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istration Advisory link:
https://www.icegate.gov.in/Download/v1.2_Advisory_Registration_APPROVED.pdf
Java set up for the DSC upload:
https://www.icegate.gov.in/Download/JavaSetupForDSC.pdf
Once the registration is obtained, the exporters can check the status of IGST refunds associated with their exports and the corresponding error message, if any. This enquiry takes GSTIN Number, Port-code and Return Month as inputs and based on the input, Shipping Bill Number, Shipping Bill Date, Return Month, Invoice Number, Invoice Date, Response Code and Processed date is displayed as a result of the enquiry. The records displayed are those that have been received from GSTN and processed by the Customs Automated System.
(ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vi) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis-match. This error is because of

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ough the said details provided in the shipping bill were at variance. It is pertinent to note that refund claims would be processed in only those cases where the error code is mentioned as SB005. Further, it may also be noted that all refunds shall continue to be credited electronically through the PFMS system, and no manual payment / cheque would be issued. The procedure for processing of IGST refund claims in these cases would be as follows:
a. The exporter shall provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom House. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place.
b. Customs EDI system shall display list of all the invoices pertaining to such SBs vis-à-vis the invoice data received from GSTN. The officer would verify the following:
i. Duly certifie

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ioned would be disabled in the system to prevent refund against same invoice in future.
f. Once refund is sanctioned by the officer, the shipping bills would be available for generating scroll as per normal process.
5. In order to ensure smooth operation of the prescribed procedure, Visakhapatnam Custom House has created a dedicated cell headed by Shri. T. Ravi Varma, Assistant Commissioner of Customs (DBK). Further, e-mail address for the IGST refunds of Visakhapatnam Customs is prcomm1-cusvzg@gov.in.
6. This procedure is available only for Shipping Bills filed till 31st December 2017. It is again emphasized that Customs Department is taking all possible steps to alleviate the difficulties associated with IGST refunds. However, ultimately it is the responsibility of the exporters to ensure careful and correct filing of returns for hassle free sanction of IGST refunds.
7. Difficulties if any may be brought to the notice of the undersigned.
(Authority:- CBEC Circular No. 05/2018-C

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Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface
PUBLIC NOTICE NO. 01/2018 Dated:- 26-2-2018 Trade Notice
Customs
OFFICE OF COMMISSIONER OF CUSTOMS
NEW CUSTOM HOUSE, KANDLA-370 210
Phone No. 02860-271468-469, FAX NO. 271467
F. No. VIII/12-16/Stat/CCO/2017-18
Dated: 26.02.2018
PUBLIC NOTICE NO. 01/2018
Subject: Reg.
Kind attention of Exporters, Importers, Customs Brokers, Trade, Shipping Lines/ Shipping Agents and all other Stake Holders of Customs, Gujarat Zone is invited to Board's Circular No. 05/2018-Customs dated 23.02.2018 issued vide F. No. 450/119/2017-Cus-IV by the Director (Customs), CBEC, New Delhi on the above subject.
1. Numerous representations have been received from Exporters / Trade Associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. CBEC has issued Circular No 42/2017 dated 07-11-2017 which highlighted the common errors that hindere

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of IGST paid on Export are as follows:
(i) Exporters have to file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields.
(ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded to Customs by GSTN. E-mails have been sent to exporters asking them to correct their records through amendment process of GSTR 1 i.e through Table 9 of GSTR 1 of the following month.
(iii) The aggregate IGST paid amount claimed in GSTR 1 or Table 6A should not be greater than the IGST paid amount indicated in Table 3.1(b) of GSTR 3B of the corresponding month. This check is put in the GSTN system to ensure that the refund claimed is not more than the IGST paid

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or further processing.
(vi) The records (i.e GSTR 1 or Table 6A) which have been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping Bills, refunds are automatically sanctioned by Customs EDI system.
(vii) However, there are many instances where refunds are held up on Customs EDI system due to certain errors which have been clearly brought out in the Circular No 42/2017-Customs. The major errors that are committed by the exporters are (a) incorrect Shipping bill numbers in GSTR 1 (b) GSTIN declared in the shipping bill does not match with the GSTIN used to file the corresponding GST Returns (c) the most common error hampering refund is due to mismatch of invoice number, taxable value and IGST paid in the Shipping Bill vis-a-vis the same details mentioned in GSTR 1/ Table 6A which is the most common error hampering

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te, Return Month, Invoice Number, Invoice Date, Response Code and Processed date is displayed as a result of the enquiry. The records displayed are those that have been received from GSTN and processed by the Customs Automated System.
(ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vi) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis-match. This error is because of the fact that exporters are using two sets of invoices, one invoice for GST and another invoice for Customs which is resulting in mismatch of invoice numbers, including mis-match in taxable value and IGST paid in those invoices. It is once again reiterated that exporters may take due care to ensure that the details of invoice such as invoice number, taxable value and IGST paid mentioned in GSTR 1 and shipping bill match with each other and the invoice issued is compliant with the GST I

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vide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom House/Customs Locations. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place.
b. Customs EDI system shall display list of all the invoices pertaining to such SBs vis-a-vis the invoice data received from GSTN. The officer shall verify the following:
i. Duly certified concordance table submitted by the exporter as per Annexure A indicating mapping between GST invoice and corresponding Shipping Bill invoice;
ii. IGST taxable value and IGST amount declared in the Shipping Bill.
iii. IGST details declared in the Shipping Bill should be in proportion to the goods actually exported.
c. After determining the correct refund amount, the officer needs to enter the same into the Customs EDI system. The officer has the facilit

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at official website of the Commissionerate. The details of Public Notice is as under:
Commissionerate
Public Notice No. and date
Web-site
Ahmedabad
02/2018 dtd. 11.2.2018 03/2018 dtd. 12.01.2018
www.ahmedabadcustoms.gov.in
Jamnagar
01/2018/CCP/JMR dtd. 12.01.2018
www.jamnagarcustoms.gov.in
Kandla
01/2018 dtd. 16.01.2018
www.kandlacustoms.gov.in
Mundra
36/2017-18 dtd. 15.01.2018
www.mundracustoms.gov.in
5. The aforesaid procedure for refund of IGST paid on Export Goods is available only for Shipping Bills filed till 31st December 2017. It is again emphasized that the Department is taking all possible steps to alleviate the difficulties associated with IGST refund. However, ultimately it is the responsibility of the exporters to ensure careful and correct filing of returns for hassle free sanction of IGST refunds.
Encl: Annexure-A
(P.V.R. Reddy)
Chief Commissioner
Customs, Gujarat Zone
Annexure A
The Concordance between GST Invoice and Export Invoice declared in

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Refund of IGST on Export- Invoice mis-match Cases – Alternative Mechanism with Officer Interface
09/2018 Dated:- 26-2-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS
CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009
F.No.S34/40/2017 DBK.CUS
Date: 26.02.2018
PUBLIC NOTICE No.09/2018
Subject: reg.
1. Numerous representations have been received from exporters / trade associations seeking resolution of various problem which have hindered the sanction of refund of IGST paid on exports. CBEC has issued Circular No 42/2017 dated 07-11-2017 which highlighted the common errors that hindered the sanction and disbursal of refund of IGST paid against exports. Subsequent to the said Circular, outreach programs have been undertaken and advisories, advertisements and FAQs have been issued to create awareness amongst the exporter community regarding the common mistakes and errors which hold up the refund pro

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xporters have to file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields.
(ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded to Customs by GSTN. E-mails have been sent to exporters asking them to correct their records through amendment process of GSTR 1 i.e through Table 9 of GSTR 1 of the following month.
(iii) The aggregate IGST paid amount claimed in GSTR 1 or Table 6A should not be greater than the IGST paid amount indicated in Table 3.1(b) of GSTR 3B of the corresponding month. This check is put in the GSTN system to ensure that the refund claimed is not more than the IGST paid by the exporter. Analysis of GSTN return data in

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ed to be forwarded by GSTN to Customs by mid-March 2018 for further processing.
(vi) The records (i.e GSTR 1 or Table 6A) which have been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping bills, refunds are automatically sanctioned by Customs EDI system. As mentioned earlier, till date about ₹ 4000 Crore has been sanctioned as refund of IGST paid.
(vii) However, there are many instances where refunds are held up on Customs EDI system due to certain errors which have been clearly brought out in the Circular No 42/2017-Customs. The major errors that are committed by the exporters are (a) incorrect Shipping bill numbers in GSTR 1 (b) GSTIN declared in the shipping bill does not match with the GSTIN used to file the corresponding GST Returns (c) the most common error hampering refund is due to mismatch of invoice

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g error message, if any. This enquiry takes GSTIN Number, Port-code and Return Month as inputs and based on the input, Shipping Bill Number, Shipping Bill Date, Return Month, Invoice Number, Invoice Date, Response Code and Processed date is displayed as a result of the enquiry. The records displayed are those that have been received from GSTN and processed by the Customs Automated System.
(ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vi) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis-match. This error is because of the fact that exporters are using two sets of invoices, one invoice for GST and another invoice for Customs which is resulting in mismatch of invoice numbers, including mis-match in taxable value and IGST paid in those invoices. It is once again reiterated that exporters may be advised to take due care to ensure that the details of

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ystem, and no manual payment / cheque should be issued. The procedure for processing of IGST refund claims in these cases would be as follows:
a. The exporter shall provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom house. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place.
b. Customs EDI system shall display list of all the invoices pertaining to such SBs vis-a-vis the invoice data received from GSTN. The officer shall verify the following:
i. Duly certified concordance table submitted by the exporter as per Annexure A indicating mapping between GST invoice and corresponding Shipping Bill invoice;
ii. IGST taxable value and IGST amount declared in the Shipping Bill.
iii. IGST details declared in the Shipping Bill should be in proportion to the goods actually ex

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M/s Dharampalpremchand Ltd. Versus Commissioner, Central Goods And Services Tax, Noida
Central Excise
2018 (2) TMI 1758 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 26-2-2018
Writ Tax No. – 234 And 234 of 2018
Central Excise
Bharati Sapru And Neeraj Tiwari JJ.
For the Petitioner : Amrit Raj Chaurasiya
For the Respondent : Dhananjay Awasthi
ORDER
Heard Sri R.R. Agarwal learned counsel for the petitioner and Sri Piyush Agrawal along with Sri Dhananjay Aw

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M/s. HDFC Bank Limited Versus The Assistant Commissioner, Special Circle-I, The Deputy Commissioner, The Commissioner, State Goods & Service Tax Department,
VAT and Sales Tax
2018 (2) TMI 1740 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 26-2-2018
WP(C).No. 6389 of 2018
CST, VAT & Sales Tax
The Honourable Mr. Justice P.B.Suresh Kumar
Represented By Mr.Dinesh V.Nair – Branch Operations Manager.
By Adv.Sri.Joseph Jerard Samson Rodrigues For The Appellant.
BY Sr.Government Pleader:Sri.V.K.Shamsudheen For The Respondent.
JUDGMENT
P.B.Suresh Kumar,
Petitioner was an assessee under the Kerala Value Added Tax Act ('the Act') on the rolls of the first respondent. Ext.P3 is an application preferred

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M/s. P.V.M. Traders Versus State Tax Officer, Goods And Services Tax Department, Ponnani And Deputy Commissioner of State Tax, Malappuram
VAT and Sales Tax
2018 (3) TMI 907 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 26-2-2018
W.P.(C) No.40 of 2018
CST, VAT & Sales Tax
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri. P. Raghunath and sri. Premjit nagendran
For The Respondent : Sri. V. K. Shamsudheen
JUDGMENT
Petitioner is a dealer in arecanut registered under the Central Sales Tax Act, 1956 (the CST Act). They are engaged in the sale of arecanut to registered dealers outside the State on interstate sales basis against C-Forms. The first respondent completed the assessment of the petitioner under the CST Act for the year 2014-15 in terms of its order dated 21.3.2016, accepting the C-Forms produced by the petitioner in support of their claim with respect to the interstate sales. Later, the second respondent, the Deputy Commissioner set aside th

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case in the light of the provisions contained in sub-section (2) of Section 9 of the CST Act. Subsection (2) of Section 9 reads thus :
“(2) Subject to the other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under general sales tax law of the appropriate State shall, on behalf of the Government of India, assess, collect and enforce payment of tax, including any interest or penalty, payable by a dealer under this Act as if the tax or interest or penalty payable by such a dealer under this Act is a tax or interest or penalty payable under the general sales tax law of the State; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition

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of sub-section (2) of Section 9 of the CST Act. It is seen that similar contention raised in the context of the suo motu power under the Kerala General Sales Tax Act, 1963 (KGST Act) in respect of an assessment made under the CST Act has been considered by this Court in TRC No.116 of 2000 and connected cases. In the common order passed in the said cases, it was found by a Division Bench of this Court that the sumo motu power conferred on the Deputy Commissioner under Section 35 of the KGST Act could be availed in respect of assessments made under the CST Act in the light of subsection (2) of Section 9 of the CST Act. Paragraph 12 of the said judgment reads thus :
“12. Sub-section (2) of Section 9 vest the power with state authorities to assess or re-assess tax, levy penalties, deal with appeals and other remedies, recover the tax as finally determined and carry out all other functions necessary in those matters. Therefore, the Deputy Commissioner was competent to invoke his revisiona

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Shri Chalthan Vibhag Khand Udyog, Sahakari Mandali Limited Versus Commissioner of GST & C. Ex. -Rajkot
Central Excise
2018 (3) TMI 692 – CESTAT AHMEDABAD – TMI
CESTAT AHMEDABAD – AT
Dated:- 26-2-2018
Appeal No. E/10272-10273/2018 – ORDER No. A/10506-10507/2018
Central Excise
Dr. D. M. Misra, Hon'ble Member (Judicial)
For the Appellant : Shri S. Jhajharia, Advocate
For the Respondent : Shri K. J. Kinariwala, AR
ORDER
Per : Dr. D. M. Misra
These two appeals are filed against OIA No. CCESA-SRT(APPEAL/PS-83/2017-18 dated 16.10.2017, CCESA-SRT(APPEAL/PS-81/2017-18 dated 16.10.2017 passed by Commissioner (Appeals), GST & Central Excise, -Surat.
2. Briefly stated the facts of the case are that alleging that the appellant had wrongly availed CENVAT credit of Rs. 3,79,343/- on HR Coil, MS Pipe, SS Tube, Joints etc., used for fabrication of capital goods and its supporting structures, show cause notice was issued for recovery/ appropriation of the said amount with

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entral Excise & Customs, Raipur 2016 (34) ELT 372 (Tri- Del.). It is observed as follows:
“13. Now we turn to the question, whether credit is admissible on various structural steel items, such as, MS Angles, Sections, Channels, TMT Bar, etc., which have been used by the appellants in the fabrication of support structures on which various capital goods are placed The same stands denied by the lower authority. The learned DR has sought disallowance of the same by citing the decision of the Larger Bench in the case of Vandana Global Ltd. (supra) and other judgments. Further, he has brought to our notice and emphasized the amendment carried out in Explanation-II to Rule 2(a) which defines the term Input w.e.f. 7-7-2009. It has further been pleaded that the Cenvat credit claimed for the period prior to this will be covered within the decision of the Larger Bench in the case of Vandana Global Ltd. (supra).
14. The Larger Bench decision in Vandana Global Ltd. s case (supra) laid down that

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light of Rule 57Q of the erstwhile Central Excise Rules, 1944. In the said judgment, the Apex Court has referred to the user test evolved by the Apex Court in the case of CCE, Coimbatore v. Jawahar Mills Ltd., 2001 (132) E.L.T. 3 (S.C.), which is required to be satisfied to find out whether or not particular goods could be said to be capital goods. When we apply the user test to the case in hand, we find that the structural steel items have been used for the fabrication of support structures for capital goods. The appellants have argued that the various capital goods, such as, kiln, material handling conveyor system, furnace, etc. cannot be suspended in mid-air. They will need to be suitably supported to facilitate smooth functioning of such machines. It is obvious that the structural items have been suitably worked upon for this purpose. Accordingly, the goods fabricated, using such structurals, will have to be considered as parts of the relevant machines. The definition of Capital Go

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M/s Aristo Pharmaceuticals Pvt. Ltd. Versus Commissioner of CGST & Central Excise – Surat
Central Excise
2018 (3) TMI 691 – CESTAT AHMEDABAD – TMI
CESTAT AHMEDABAD – AT
Dated:- 26-2-2018
Appeal No. E/10257/2018 – ORDER No. A/10475 / 2018
Central Excise
Dr. D. M. Misra, Hon'ble Member (Judicial)
For the Appellant : Shri J. Surti, Advocate
For the Respondent : Shri S. N. Gohil, AR
ORDER
Per : Dr. D. M. Misra
Heard both sides.
2. This is an appeal filed against the order-in-appeal No. CCESA-SRT/(APPEALS)/PS-71/2017-18 dated 30.10.2017 passed by Commissioner (Appeals), CGST &Central Excise-Surat.
3.  Briefly stated facts of the case are that the appellant are engaged in the manufacture of excisable goods falling under Chapter 30 of the Central Excise Tariff Act, 1984.  They had availed CENVAT credit of service tax paid by the service provider in relation to the input service viz.  Man-power supply service  which were used in or in relatio

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hence it is immaterial whether the entire amount of service tax was paid by service tax provider or by the appellant while availing the credit on the same.  He submits that the amount of service tax paid by the service provider cannot be considered as a deposit as held by authorities below in considering the eligibility of credit in view of the judgment of the Hon'ble Gujarat High Court in the case of Commissioner of Central Excise  Ahmedabad – III vs Nahar Granites Ltd. 2014 (305) ELT 9(Guj.)  It is his contention that once the service tax was paid and the invoices issued indicating the payment of such service tax, the appellant are eligible to take credit of the service tax paid as the said services are used in or in relation to manufacture of finished goods. Also he has referred to the judgment of this Tribunal on similar issue in the case of Sunil Steels vs CCE 2017 (48) STR 268 (Tri-Del.).
5. He has vehemently argued that the service tax liability apportioned in th

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aid by the service provider and later recovered from the appellant by indicating the same in the invoice.  I find that the amount which the service provider paid whether to be consider as a deposit or service tax for deciding the eligibility of credit has been more or less settled by the Hon'ble Gujarat High Court in Nahar Granites Ltd. (supra), their lordships observed as under:
“7. Rule 3 of the Cenvat Credit Rules, 2004 allows a manufacturer or producer of final product or a provider of taxable service to take Cenvat credit of the duty of excise specified in the First Scheduler to the Excise Tariff Act. Rule 4 of the Cenvat Credit Rules, 2004 lays down the conditions for allowing Cenvat credit. Sub-rule (1) thereof provides that Cenvat credit in respect of inputs may be taken immediately on receipt of the inputs in the factory of the manufacturer or in the premises of the provider of output service. Proviso to sub-rule (1) puts certain limitations on such immediate availabili

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t partake the character of excise duty. However, when the department did not dispute the classification of such manufacturer, accepted the declarations and duties, Cenvat credit on such duty cannot be declined to the purchaser of the goods who otherwise fulfilled all conditions tor availing Cenvat credit thereof.
9. Case is substantially similar to one before the Supreme Court in case of MDS Switchgear Ltd. (supra). In the said case, the Tribunal while accepting the department s allegation of inflation of the value of intermediate goods to load the assessable value, observed that if the department was of the opinion that the value of the final product was depressed, it could have charged the original manufacturer unit in under-invoicing their product. This was however, not done. Valuation was duly approved and the payment of duty was also accepted. The Tribunal further observed that We find absolutely no substance in the attempt of the learned Commissioner to convert a part of the du

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M/s. Sri Ulaganayaki Amman Steels, M/s. Sri Amman Allied and Steel Industries Versus Commissioner of GST, Central Excise, Trichy
Central Excise
2018 (3) TMI 261 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 26-2-2018
Appeal No. E/324 & 325/2009 – Final Order Nos. 40530-40531 / 2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri S. Jaikumar, Advocate for the Appellant
Shri S. Govindarajan, AC (AR) for the Respondent
ORDER
Per Bench
Brief facts are that the appellant M/s. Sri Ulaganayaki Amman Steels are engaged in the manufacture of MS ingots and are registered with the Department. Based on intelligence, the officers of anti-evasion conducted simultaneous search at the factory premises of the appellant as well as M/s. Sri Amman Allied and Steel Industries (appellants in Appeal No.E/325/2009) and various other premises. As a result of investigation, show cause notice was issued alleging that a

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nd of Rs. 6,48,392/- for recovery of CENVAT credit which was raised against M/s. Sri Ulaganayaki Amman Steels. Penalty of Rs. One lakh was also imposed on M/s. Sri Amman Allied and Steel Industries under Rule 26 of Central Excise Rules, 2000. Aggrieved, the appellants have field Appeal Nos. E/324 & 325/2009.
2. At the time of hearing, ld. counsel Shri S. Jaikumar appearing on behalf of the appellants submitted that the appellants are not contesting the above appeals and he filed written statement of appellant to this effect. He submitted that against the Tribunals Final Order No. 529 & 530/2008 dated 30.4.2008, they had filed Civil Miscellaneous appeal No. 2299/2009 before the Honble High Court of Madras and that the appellant undertakes to withdraw the said appeal on or before 31.3.2018. The only plea put forward by the ld. counsel is that the adjudicating authority may be directed to verify whether the appellant is eligible for CENVAT credit so as to adjust the duty demand that has

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dismissed. The only plea put forward by the ld. counsel is that the adjudicating authority may be directed to verify the CENVAT documents and may be given benefit of the CENVAT credit in case the appellant produce documents. We find that this plea is a reasonable one. In Vikash J. Shah Vs. Commissioner (Appeals) Coimbatore 2016 (334) ELT 491 (Mad.), the Honble High Court observed that the benefit of CENVAT credit ought to be given to the appellant. We direct the adjudicating authority to consider the claim of the appellant for CENVAT credit on production of documents. The said verification shall be completed within a period of three months from the date of receipt of this order. The appellant shall not be given any further time for production of documents and in case the appellant has not produced the documents within such period of three months, the matter remains closed.
6. The ld. counsel has pleaded to waive the penalty imposed on M/s. Sri Amman Allied and Steel Industries. A pen

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Subject: Refund of IGST on Export– Invoice mis-match Cases –Alternative Mechanism with Officer Interface -reg.
29/2018 Dated:- 26-2-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-II)
JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA,
TAL. URAN, DIST-RAIGAD, MAHARASHTRA – 400 707.
S/12-Gen-790/2017-18 DBK (JNCH)
Date: 26.02.2018
PUBLIC NOTICE NO. 29/2018
Subject: Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface -reg.
Attention of all the exporters and their agents working in the jurisdiction of the Jawaharlal Nehru Custom House (JNCH) is invited to CBEC Circular No. 5/2018-Customs dated 23.02.2018 regarding alternative mechanism for the process of IGST refund i

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Regarding Input under SAC 9966
Query (Issue) Started By: – Maikulal Bhagat Dated:- 25-2-2018 Last Reply Date:- 27-2-2018 Goods and Services Tax – GST
Got 3 Replies
GST
R/s,
I have question ?
Can a dealer setoff his GST amount (i.e SAC 9966 5% without input) with another HSN code .
Here dealer have supply of service as well as retails businees. He is not taken any input from supply service .
he taken input from retails business , which is purchase and resell it. can he adjust the Output GST tax of supply of service (i.e SAC 9966 Rent/Hire of Vehicle ) with input recieved from pucrhase of goods for resell.
thank you
Reply By KASTURI SETHI:
The Reply:
Yes. ITC can be utilized towards any taxable outward supply of goods or s

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RATE OF TAX ON TAMARIND
Query (Issue) Started By: – DUBBA SRINIVAS Dated:- 25-2-2018 Last Reply Date:- 26-2-2018 Goods and Services Tax – GST
Got 2 Replies
GST
WHETHER TAMARIND WITH SEED ( FRESH) IS TAXABLE OR NOT UNDER GST RESUME
Reply By KASTURI SETHI:
The Reply:
Extract of FAQ dated 3.8.17
21.
What is the HSN code and GST rate for tamarind?
• Tamarind [fresh] falls under 0810 and attract Nil GST.
• Tamarind [dry] falls under 0813 and attract 12% GST.
Reply By Gan

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How to generate E-Waybill
Query (Issue) Started By: – nirmal dutta Dated:- 24-2-2018 Last Reply Date:- 23-3-2018 Goods and Services Tax – GST
Got 7 Replies
GST
Respected Sir / Madam,
How to generate e-waybill for the following Items to be shipped.
We are facing problem with it.
1) Promotional Items.
2) Free Samples.
3) Zero value Items (Promotional).
Thanks & Regards,
nirmal dutta
Reply By Kishan Barai:
The Reply:
on ewaybill.nic.in you are given the option of "Exempted Supply, Nil Rated, Stock Transfer, etc."
Reply By Ganeshan Kalyani:
The Reply:
In my view a notional value has to be mentioned to generate eway bill for free or promotional item etc.
Reply By YAGAY AND SUN:
The Reply:
In addition to above

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₹ 2.00 + 18% GST = ₹ 2.36
Total cost excluding GST + promotion= ₹ 10.00
Total cost including GST + promotion = ₹ 11.80
Selling price of 1 pc Soap ₹ 10.00 (including 1 pc Pen Promotional item) + GST @18%.
Thanks & Regards
nirmal dutta
Reply By nirmal dutta:
The Reply:
Respected Sir / Madam,
I am waiting for your valued suggestion due to E-waybill system start on 01.04.2018.
Thanks & Regards
nirmal
Reply By nirmal dutta:
The Reply:
Respected Sir / Madam,
Thanks for suggestions,
But, It may please the noted that cost of our manufacturing product is added with promotional item cost for selling to customer, accordingly as per example manufacturing product cost plus promotional item. So we can't d

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