Goods and Services Tax

In Re : M/s. Dyna Automation Private Limited
GST
2018 (6) TMI 426 – AUTHORITY FOR ADVANCE RULINGS, GUJARAT – 2018 (14) G. S. T. L. 107 (A. A. R. – GST), [2018] 2 GSTL (AAR) 90 (AAR)
AUTHORITY FOR ADVANCE RULINGS, GUJARAT – AAR
Dated:- 17-1-2018
Advance Ruling No. GUJ/GAAR/R/2017-18/5
GST
Mr. R.B. Mankodi (Member) And Mr. G.C. Jain (Member)
For The Applicant : Nilesh V. Suchak
RULING
The applicant has raised following questions for advance ruling in their application :-
(i) What is the classification and rate of Goods and Services Tax for Hydraulic Gear Pump and Piston Pump which are parts suitable for use principally with Earth Boring, Earth Moving & Material Handling Equipment or parts suitable for use principally with the machinery of headings 8425 to 8430 ?
(ii) What is the classification and rate of Goods and Services Tax for Hydraulic Gear Pump and Piston Pump which are used as parts for agricultural machinery ?
(iii) What is the classification and

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customs had cleared the goods by charging 28% IGST but it appeared that the goods should be chargeable at 18%. It is submitted that 'Steering Unit' which is a kind of hydraulic valve and used as intermediate parts of hydraulic systems in agricultural harvesting machine merit classification under 8481 2000 and Rate of IGST is 18% or CGST 9% + SGST 9% vide Notification No. 1/2017-CT(Rate), Schedule – III 9%, Sl. No. 368 – “Taps cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves”.
4.1 At the time of Personal Hearing on 15.11.2017, it was submitted that this product may merit classification under Tariff Heading 8481 or under 8431 under Schedule – III, Sl. No. 328 (attracting Rate CGST 9% + SGST 9%) with description “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430″ and more specifically under 8431 4200 as 'Parts of Bulldozers” or under 8431

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the party along with their application in their office due to non registration of the unit with their office; that unless and until full detailed scrutiny of the details of the product imported is made, their office is not in a position to accept or deny the classification opinion of the party.
7. We have considered the submissions made by the applicant in their application for advance ruling and additional submissions made at the time of personal hearing on 15.11.2017. We have also considered the information and view of the Goods & Services Tax and Central Excise, Ahmedabad South Commissionerate.
8.1 The issue involved in this case pertains to classification of the product 'Steering Unit (Hydraulic Orbital Valve)' i.e. whether the said product falls under Chapter Heading 8481 or 8431 or 8708 of the Customs Tariff Act, 1975. On the basis of the classification of the said product, it will be leviable to appropriate rate of Goods and Services Tax prescribed under Notification No. 1/20

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so far as may be, apply to the interpretation of this notification.”
8.3 Further, Hon'ble Supreme Court in the case of L.M.L. Ltd. Vs. Commissioner of Customs [Civil Appeal No. 3764 of 2003, decided on 21.09.2010 reported at 2010 (258) ELT 321 (S.C.)] has held as follows :-
“12. In Collector of Central Excise, Shillong v. Wood Crafts Products Ltd. reported in (1995) 3 SCC 454, it was held by this Court that as expressly stated in the statements of objects and reasons of the Central Excise Tariff Act, 1985, the Central Excise Tariffs are based on the Harmonious System of Nomenclature (HSN) and the internationally accepted nomenclature was taken into account to reduce disputes on account of tariff classification. Accordingly, for resolving any dispute relating to tariff classification, a safe guide is the internationally accepted nomenclature emerging from the Harmonious System of Nomenclature (HSN). Although, the decision in the case of Woodcraft Products (supra) dealt with the int

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8448, 8466, 8473, 8503, 8522, 8529 or 8538 aw appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;
(c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548.”
9.2 Further, Note 2 of Section XVII of the Customs Tariff Act, 1975 provides as follows :-
“2. The expression “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this section :
(a) ……
(b) ……
(c) ……
(d) ……
(e) Machines and apparatus of headings 8401 to 8479, or parts thereof, other than the radiators for the articles of this Section, articles of heading 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of heading 8483;
(f) ……
(g) ……
(h) ……
(i

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e for use solely or principally with the machinery of headings 8425 to 8430″. The product “Steering Unit (Hydraulic Orbital Valve)” also does not merit classification under Tariff Item 8433 9000 as “Parts” of Harvesting or threshing machinery etc. in view of Section Note 2(b) Section XVI.
11.1 The Chapter Heading 8481 of the Customs Tariff Act, 1975 applies to “Taps, cocks, valves and similar appliances for pipes, boiler, shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves”.
11.2 The Explanatory Notes for 'Taps, Cocks, Valves and similar appliances for Pipes, Boiler Shells, Tanks, Vats or the like, including Pressure Reducing Valves and Thermostatically Controlled Valves' under Tariff Heading 8481 of the Harmonised System of Nomenclature, inter-alia, provides as follows :-
” ……
Taps, cocks, valves, etc., remain in this heading even if specialized for use on a particular machine or apparatus, or on a vehicle or aircraft.

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nder Tariff Heading 8481 of the Customs Tariff Act, 1975. Further, as the expression “parts” and “parts and accessories” under Section XVII of the Customs Tariff Act, 1975 do not apply to articles of heading 8481 in view of Note 2(e) of Section XVII of the Customs Tariff Act, 1975, and the product 'Steering Unit (Hydraulic Orbital Valve)' is item of Tariff Heading No. 84.81, the said product cannot be considered to be parts of vehicle, as it is excluded from Section XVII and hence the said product do not fall under Tariff Heading 8708 as “Steering wheels, steering columns and steering boxes; parts thereof”.
11.4 Further, Explanatory Notes to Heading 87.08 of 'parts and accessories of the motor vehicles of headings 87.01 to 87.05' inter-alia reads as follow :-
“This heading covers parts and accessories of the motor vehicles of headings 87.01 to 87.05, provided the parts and accessories fulfill both the following conditions :
(i) They must be identifiable as being suitable for use

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Filing of Returns under GST- regarding
07/2018 Dated:- 17-1-2018 Delhi SGST
GST – States
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
POLICY (GST) Branch
VYAPAR BHAVAN : I.P. ESTATE : DELHI-02
F. No. 3(66)/Policy-GST/2017/1407-13
Dated: 17/01/2018
Circular No. 07/2018-GST
(Ref: Central Circular No. 26/26/2017-GST)
Subject: Filing of Returns under GST- regarding
The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has taken certain decisions in regard to filing of returns by taxpayers. Subsequently, various representations have been received seeking clarifications on various aspects of return filing such as return filing dates, applicability and quantum of late fee, amendment of errors in submitting / filing of FORM GSTR-3B and other related queries. In order to consolidate the information in various notifications and circulars regarding return filing and to ensure uniformity in implementation across field for

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bsp;
 
Mar 2018
 
1.2  It may be noted that all registered persons are required to file their FORM GSTR-3B on a monthly basis in terms of State Notification 04/2017 dated 29.09.2017 {issued in reference  to GOI Notification No. 35/2017-Central Tax (referred to as “CT' hereinafter) dated 15th September, 2017 and 56/2017-CT dated 15th November 2017. Further, GOI Notification No. 71/2017-CT and Notification No. 72/2017 – CT both dated 29 d1 December 2017 (superseding Notification No. 57/2017-CT and 58/2017-CT both dated 15th November 2017)) have been issued to notify the due dates for filing of outward supply statement in FORM GSTR-I for various months / quarters (as depicted in the calendar above) by registered persons having aggregate turnover in the previous financial year or current financial year of upto 1.5 Crores rupees and above 1.5 Crores rupees respectively. Since, the option of quarterly filing was not  available earlier, many taxpayers have alr

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within eighteen days after the end of such quarter.
1.5 It is also clarified that the registered person will self-assess his aggregate turnover in terms of Section 2(6) of the DGST Act, 2017 for the previous financial year or the current financial year (in case of new registrants). Based on this self-assessed turnover, the registered person with turnover up to Rs. 1.5 Crores will be required to file FORM GSTR-I on quarterly basis instead of on monthly basis. It is also clarified that the registered person may  opt to file FORM GSTR-I on monthly basis if he so wishes even though his aggregate turnover is up to Rs. 1.5 Crores. Once he falls in this bracket or if he chooses to file return on monthly basis, the registered person will not have the option to change the return filing  periodicity for the entire financial year. In cases, where the registered person wrongly reports his aggregate turnover and opts to file FORM GSTR-I on quarterly basis, he may be liable for punitive

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y been issued in this regard.
3.   Amendment / corrections / rectification of errors:
 3.1 Various representations have been received wherein registered persons have requested  for clarification on the procedure for rectification of errors made while filing their FORM GSTR-3B. In this regard, GOI Circular No. 7/7/2017-GST dated 1st September 2017 was issued which clarified that errors committed while filing FORM GSTR – 3B may be rectified while filing FORM GSTR-I and FORM GSTR-2 of the same month. Further, in the said circular, it was clarified that the system will automatically reconcile the data submitted in FORM GSTR-3B with FORM GSTR-I and FORM GSTR-2, and the variations if any will either be offset against output tax liability or added to the output tax liability of the subsequent months of the registered person,
3.2   Since, the GST Council has decided that the time period of filing of FORM GSTR-2 and FORM GSTR -3 for the month of July 2017 to Mar

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be. It may be noted that while making adjustment in the output tax liability or input tax credit, there can be no negative entries in the FORM GSTR-3B. The amount remaining for adjustment, if any, may be adjusted in the return(s) in FORM GSTR 3B of subsequent month(s) and, in cases where such adjustment is not feasible, refund may be claimed. Where adjustments have been made in FORM GSTR-3B of multiple months, corresponding adjustments in FORM GSTR-I should also preferably be made in the corresponding months.
5.   Where the taxpayer has committed an enor in submitting (before offsetting and filing) the information in FORM GSTR-3B, a provision for editing the same has been provided. The facility to edit the information can be used only before offsetting the liability and editing will not be permitted after offsetting the liability. Hence, every care should be taken to ensure the accuracy of the figures before proceeding to offset the liabilities.
6.   It is further

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this step.
the
cash
therefore no change
can be done to the
liability. No action was
taken after this step.
Use “Edit” facility to
add under reported
liability.
Company A has four
units in Haryana, while
filing their return for
the month of July, they
inadvertently, missed
Liability on details of a last
minute order. Since,
they had already
was
under
reported submitted
and
confirmed their output
supply details, they
were not sure of how
to proceed. What can
they do?
The company may use
the 'edit return' facility
to add such liability in
their submitted return
and then proceed for
filing of their return.
Use “Edit” facility to add
such liability and
and credit
ledger. No
action was
taken after
this step.
Liability may be added
in the return of
after payment of
interest.
additional cash, if subsequent month(s)
required (i.e. where
sufficient balances are
not available in the credit
or cash ledgers) may be
deposited in the cash
ledger by

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with interest.
Change
furnish their return.
If such liability was not reported in FORM GSTR-1 of the
in FORM month/quarter, then such liability may be declared in the subsequent
GSTR-1 month's/quarter's FORM GSTR-1 in which payment was made.
Stage 1
Confirmed
Stage of Return Filing (GSTR-3B)
Stage 2
Stage 3
Stage 4
Offset
Return
Submission
Cash Ledger Updated
Liability
Filed
Return
liabilities/Cash was added to the
All
Return
Input tax credit electronic cash ledger as
liabilities was
availed
confirmed
Common
Error II
submitted
were per the return liability.
and No action was taken after
this step.
and
therefore no change
can be done to the
liability. No action was
taken after this step.
Use “Edit” facility to
reduce over reported
liability.
Company B had
reported an inter-State
Liability sale but realized that
was over the
same sale was
reported counted twice and
hence was not to be
reported. But the
return form was
already submitted and

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the same sale was
counted twice and
hence was not to be
reported or taxed. But
the return form was
already filed and no
change could be done to
reduce the liabilities.
What can company B
do?
In this case, they may
the “edit” facility to In this case, Company B reduce this liability in
Change
in FORM
GSTR-1
reduce such liability
and proceed to file
their return.
the
return
of
subsequent months or
claim refund of the
has the option to use the
“edit” facility to reduce
such liability. Once, this is
done, they can partially same.
debit their cash ledger to
offset their tax liability.
Further,
remaining
balance can either be
claimed as refund or used
to offset future liabilities.
Where the liability was over reported in the month's / quarter's FORM
GSTR-1 also, then such liability may be amended through amendments
under Table 9 of FORM GSTR-1
Stage 3
Stage 4
Offset
Return
Liability
Filed
All
liabilities
were offset
by debiting
Return
was file

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of
subsequent month(s) or
refund may be claimed
where adjustment is
not feasible.
Change in
FORM
GSTR-1
C
Company
is
registered in the State
of Haryana. While
entering their outward
supplies in FORM
GSTR-3B, the company
realized that they had
inadvertently, shown
inter-State supply as
intra-State supply and
submitted the return.
What can they do?
In this case, the
company will have to
rectify
wrongly
reported liability using
the edit facility. Here,
the company will
reduce their Central
Tax/State tax supplies
and liability and add
integrated tax liability
and proceed to file their
return.
Company C is registered in the
State of Haryana. While
entering their outward
supplies in FORM GSTR-3B,
the company realized that
they had inadvertently, shown
inter-State supply as intra-
State supply and submitted the
return. Further, they also had
updated their Central Tax and
State tax cash ledgers. What
can they do?
In this case, the company will
ha

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taxpayers will have to file for amendments by filling Table 9 of
the subsequent month's / quarter's FORM GSTR-1.
Common
Error – IV
Stage 1
Confirmed
Submission
Stage of Return Filing (GSTR-3B)
Stage 2
Cash Ledger Updated
Cash was added to the
electronic cash ledger as per
were the return liability. No action
and was taken after this step.
and
Return liabilities /
Input tax credit
availed
confirmed
submitted
Stage 3
Stage 4
Return
Filed
Return was
filed.
Offset
Liability
All liabilities
were offset
by debiting
the cash and
credit ledger.
Input tax
therefore no change
can be done to the
liability. No action
was taken after this
step
Use 'Edit” facility to No Action required in cash
credit was
add un-availed input
tax credit. Input tax
Credit will be added
under
reported
ledger
No
action
was
after
taken
this
step.
Input tax credit which was
not reported may be
availed while filing return
for subsequent month(s).
to the credit ledge

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.
or
for
Change in
FORM
GSTR-1
No Action
Common
Error – V
Stage 1
Confirmed
Submission
Stage of Return Filing (GSTR – 3B)
/
Return liabilities
Input tax credit availed
were confirmed and
submitted
and
therefore no change can
be done to the liability.
No action was taken
after this step.
Stage 2
Cash Ledger Updated
Cash was added to the
electronic cash ledger
as per the return
liability. No action was
taken after this step.
Stage 3
Stage 4
Return
Filed
Return
Offset
Liability
All
liabilities was
were offset filed.
by debiting
the cash
and credit
ledger. No
action was
taken after
this step.
Input tax
credit
was over
reported
Change
in FORM
GSTR-1
Use “Edit” facility to Additional
rectify the
reported
credit
input
tax
cash, if Pay (through cash) /
over required, may be Reverse such over
reported input tax
credit with interest in
return of subsequent
month (s).
deposited in the cash
ledger by creating
challan in FORM GST

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PMT-06.
No Action
E
While filing their FORM
GSTR 3B for the
months of July, 2017,
Company
inadvertently, reported
their eligible input tax
credit, as
Rs.
20,00,000/- instead of
10,00,000/-.
Rs.
Company E also utilized
their additional input
tax credit and filed their
returns. What can they
do?
Since, the company had
utilized ineligible credit
to offset such liabilities,
the company will have
to pay (through cash)/
Reverse such over
reported utilized input
tax credit with interest.
Stage of Return Filing (GSTR-3B)
Common
Error- VI
Stage 1
Confirmed
Submission
/
Return liabilities
Input tax credit availed
were confirmed and
submitted
and
therefore no change can
Stage 2
Cash Ledger
Updated
Cash was added to the
electronic cash ledger
as per the return
liability. No action was
taken after this step.
Stage 3
Stage 4
Return
Offset
Liability
All liabilities
were offset
by debiting
the cash and
credit ledger.
Filed
Return
was filed.

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Rs.
as
What
For under reported
input tax credit, the
same may be availed in
return of subsequent
month(s).
While filing their FORM
GSTR 3B for the months
of July, 2017, Company E
inadvertently, reported
their Central Tax credit
of Rs. 20,00,000/- as
Integrated tax credit. In
order to avoid late fee
and penalties, they paid
Rs. 20,00,000/- Central
Tax in cash and did not
utilize their Integrated
tax credit. What can they
Use edit facility to claim
correct central
credit under the right They can use “edit”
head.
facility to correct
central tax credit do?
under the right head. Since, the company has
For offsetting any
integrated tax liability,
additional cash may be
deposited in the cash
ledger by creating
challan in FORM GST
PMT-06.
No Action
filed the returns and
there is an unutilized
Integrated tax credit of
Rs. 20,00,000/- which
was
inadmissible to
them, they will have to
pay/reverse such credit
in the return of
subsequent month(s).
Furt

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Setting up of Advance Ruling Authority under the West Bengal GST Act
TRADE CIRCULAR NO. 02/2018 Dated:- 17-1-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR NO. 02/2018
DATED: 17.01.2018
Subject: Setting up of Advance Ruling Authority under the West Bengal GST Act
The West Bengal Authority for Advance Ruling has been constituted under section 96(1) of the West Bengal Goods and Services

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The Delhi Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
70/2017-State Tax Dated:- 17-1-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 17th January, 2018
No. 70/2017-State Tax
No. F. 3(77)/Fin(Rev-I)/2017-18/DS-VI/37.-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 (Thirteenth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force from the 21st day of December, 2017.
2. In the Delhi Goods and Services Tax Rules, 2017, –
(i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:-
GSTIN of recipient
Invoice details
Shipping bill/Bill of export
Integrated

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d Tax
Central
Tax
State Tax/Union territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
“;
(c) after Statement 5A, the following Statement shall be inserted, namely:-
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl.No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax /Union Territory Tax
Cess
1
2
3
4
5
6
7
8
“.
(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in

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for the words “Recipient of deemed export”, the words “Recipient of deemed export/ Supplier of deemed export” shall be substituted;
(b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and al

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M/s Indus Towers Limited Versus The Assistant State Tax Officer
GST
2018 (1) TMI 1313 – KERALA HIGH COURT – [2018] 1 GSTL 61 (Ker), 2018 (11) G. S. T. L. 229 (Ker.)
KERALA HIGH COURT – HC
Dated:- 17-1-2018
W. P. (C) No. 196 of 2018
GST
P. B. Suresh Kumar, J.
JUDGMENT
Petitioner is a public limited company engaged in the establishment and maintenance of towers for telecom service providers. They are registered under the Central Goods and Services Tax Act (the CGST Act) and the Kerala State Goods and Services Tax Act (the SGST Act).
2. It is stated by the petitioner that the materials procured by them for their use at the various tower locations in the State are being stored at their warehouses and the same will be transported to the various tower locations as and when required. On 7.12.2017, in terms of Ext.P1 GST tax invoice, the petitioner procured the batteries required for their various tower locations including Gandhi Nagar in Ernakuam District and Ambalapp

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g transported on a delivery chalan in lieu of invoice, the same shall be declared as specified in Rule 138 of the said Rules. Rule 138 of the State GST Rules provides that persons in charge of conveyances carrying consignment of goods, where the goods are transported on a delivery chalan, shall carry along with the goods a declaration in Form KER-1 uploaded before such transportation of goods in the Kerala Value Added Tax Information System portal (KVATIS). The essence of Ext.P3 notice, therefore, was that the goods transported by the petitioner were not accompanied by the uploaded Form KER-1 declaration. The petitioner sent Ext.P4 reply to Ext.P3 notice stating that it is on account of an inadvertent omission on the part of their employees that Form KER-1 declaration was not uploaded and that Form KER-1 declaration in respect of goods covered by the delivery chalan was uploaded immediately on receipt of Ext.P3 notice. Along with Ext.P4 reply, a copy of the uploaded declaration in Form

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fect noted in the documents that accompanied the goods was absence of Form KER-1 declaration and that since Form KER-1 declaration was uploaded and made available to the first respondent immediately on receipt of notice, there is no justification for the continued detention of the goods. It was also contended by the learned counsel for the petitioner that the authenticity of the delivery chalan issued by the petitioner in the instant case is not disputed by the first respondent in Ext.P3 notice and therefore, the first respondent cannot be heard to contend that the transaction involves a taxable supply. According to the learned counsel, since the transaction does not involve a taxable supply, the goods cannot be detained invoking the power under Section 129 of the CGST and SGST Acts.
5. Per contra, the learned Government Pleader submitted that going by the provisions contained in Section 129, the goods can be detained for violation of the provisions contained in the CGST and SGST Acts

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services tax under the said statutes. Section 7 of the statutes which are identical in dealing with the scope of supply, reads thus;
7. (1) For the purposes of this Act, the expression “supply” includes-
(a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business;
(b) import of services for a consideration whether or not in the course or furtherance of business;
(c) the activities specified in Schedule I, made or agreed to be made without consideration, and (d) the activities to be treated as supply of goods or services as referred to in Schedule II.
(2) Notwithstanding anything contained in sub- section (1)-
(a) activities or transactions specified in Schedule III; or
(b) such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are

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been availed on such assets.
2. Supply of goods or services or both between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of business: Provided that gifts not exceeding fifty thousand rupees in value in a financial year by an employer to an employee shall not be treated as supply of goods or services or both.
3. Supply of goods-
(a) by a principal to his agent where the agent undertakes to supply such goods on behalf of the principal; or
(b) by an agent to his principal where the agent undertakes to receive such goods on behalf of the principal.
4. Import of services by a taxable person from a related person or from any of his other establishments outside India, in the course or furtherance of business.
In the light of the aforesaid provisions, there cannot be any doubt that when a taxable person transports the goods procured by them for own use to the site where the goods are to be consumed, the transact

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s not in accordance with Rules 55 and 138 of the State GST Rules. The question, therefore, is as to whether the detention as provided for under Section 129 of the statutes was justified merely for non compliance of Rules 55 and 138 of the State GST rules.
7. Chapter XIX of the statutes containing Sections 122 to 138 deals with offences and penalties. Among the said provisions, Sections 122 to 128 deal with imposition of penalties. Section 129 deals with detention, seizure and release of goods and conveyances in transit. Sections 130 and 131 deal with confiscation of goods or conveyances and levy of penalty and Sections 132 to 138 deal with the various offences under the Act. Among the said provisions, Section 129 dealing with detention, seizure and release of goods and conveyances in transit, reads thus
“129. Detention. seizure and release of goods and conveyances in transit.
(1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any g

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er of the goods does not come forward for payment of such tax and penalty;
(c) upon furnishing a security equivalent to the amount payable under clause (a) or clause (b) in such form and manner as may be prescribed: Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods.
(2) The provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply for detention and seizure of goods and conveyances.
(3) The proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty under clause (a) or clause (b) or clause (c).
(4) No tax, interest or penalty shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard.
(5) On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified

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ds liable to tax under this Act without having applied for registration; or
(iv) contravenes any of the provisions of this Act or the rules made there under with intent to evade payment of tax; or
(v) uses any conveyance as a means of transport for carnage of goods in contravention of the provisions of this Act or the rules made there under unless the owner of the conveyance proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance, then, all such goods or conveyances shall be liable to penalty under section 122.
(2) Whenever confiscation of any goods or conveyance is authorized by this Act, the officer adjudging it shall give to the owner of the goods an option to pay in lieu of confiscation, such fine as the said officer thinks fit:
Provided that such fine leviable shall not exceed the market value of the goods confiscated, less the tax chargeable thereon.
Provided further that the

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n vest in the Government.
(6) The proper officer adjudging confiscation shall take and hold possession of the things confiscated and every officer of Police, on the requisition of such proper officer, shall assist him in taking and holding such possession.
(7) The proper officer may, after satisfying himself that the confiscated goods or conveyance are not required in any other proceedings under this Act and after giving reasonable time not exceeding three months to pay fine in lieu of confiscation, dispose of such goods or conveyance and deposit the sale proceeds thereof with the Government.
A combined reading of Sections 129 and 130, especially the provision contained in sub section (6) of Section 129 indicates that the detention of the goods is contemplated under the statutes only when it is suspected that the goods are liable to confiscation. This aspect is seen clarified by the Central Board of Excise and Customs in the FAQs published by them on 31.3.2017 also. Section 130

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Mrs. Kakali Bera & Another Versus Union of India & Others
GST
2018 (1) TMI 1003 – CALCUTTA HIGH COURT – TMI
CALCUTTA HIGH COURT – HC
Dated:- 17-1-2018
W. P. No. 569 ( W ) of 2018
GST
Debangsu Basak, J.
Mr. Harpal Singh, Mr. Nilanjan Bhattacharya for the petitioners
Mr. Indrajit Das Gutpa, Mr. Tapan Bhanja for the respondent
ORDER
A tender process initiated by the Geological Survey of India, Eastern Region by a notice inviting tender dated April 27, 2017 is under challenge in the present writ petition.
Learned Advocate appearing for the petitioners submits that, the petitioner was found to be technically qualified and their financial bid was opened. At the opening of the financial bid, the petitioners were found to

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presented.
Learned Advocate appearing for the respondents submits that, the work order has since been issued. The tender process was not finalized with the first declaration of the petitioner being the lowest tenderer. It was within the power of the respondent authorities to enquire from the participants as to whether the final price quoted by a participant included tax components or not. Such enquiry was made. The successful bidder had quoted a price which included GST. Finding that, the financial implication in accepting the tender of the successful bidder would be less than that of the petitioners, the respondent authorities had accepted such bid of the successful bidder. There is no infirmity in the action taken by the authorities. Mor

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eld to all the participants participating in the tender process. The action of the authorities in obtaining information from the participants as to the tax implications cannot faulted. It is within their rights to have such information. Apparently, the petitioners contended that, their bid did not include GST and that, the employer has to pay extra on account of GST. The successful bidder, however, stated that, their price included GST. On evaluation, the authorities found the price quoted by the successful bidder to be lower than that of the petitioner after taking GST implications. Such a decision cannot faulted as being perverse.
In such circumstances, I find no material irregularity in the decision making process of the respondent auth

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Refund of ITC
Query (Issue) Started By: – ROHIT GOEL Dated:- 16-1-2018 Last Reply Date:- 17-1-2018 Goods and Services Tax – GST
Got 3 Replies
GST
We have procured services in the month of July on which GST has been paid but export bill has been raised in the month of August and no sale was made in the month of July.
At the time of filing of refund application of ITC for the month of July, refund amount comes out to be zero because of the reason that there was no sale in July.
Is

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WRONG SUBMISSION OF GSTR 4
Query (Issue) Started By: – VASUDEVAN NAMBOOTHIRI Dated:- 16-1-2018 Last Reply Date:- 19-7-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Due to an oversight I had submitted GSTR 4 of Q3 as Nil. Can I ammend it ?.
Reply By KASTURI SETHI:
The Reply:
If it is 'submitted' only it can be amended by using 'Reset' option. If filed, it cannot be corrected.
Reply By Ganeshan Kalyani:
The Reply:
Filed return cannot be corrected.
Reply By

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GST Applicablity on Grants received
Query (Issue) Started By: – RAJA SWAMINATHAN Dated:- 16-1-2018 Last Reply Date:- 16-1-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Is GST applicable on grants received for research and Devoleopment projects
Reply By RAJA SWAMINATHAN:
The Reply:
Grant in Aid received from Central Governement and State Governemnts are exempt.
Reply By KASTURI SETHI:
The Reply:
Pl. read Notification Nos.45/17-CT (Rate) & 47/17-IT Rate both dated 14.11.17

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E-Way Bill Mandatory Since Feb 2018: Streamlining Goods Transport, Reducing Tax Evasion, Ensuring GST Compliance.
Articles
GST
E-WAY BILL MANDATORY FROM 01.02.2018 – Goods and Services Tax –

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GST Framework: Tax Deduction at Source (TDS) Ensures Compliance and Efficient Revenue Collection for Suppliers and Government.
Articles
GST
TAX DEDUCTION AT SOURCE UNDER GST – Goods and Servi

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E-WAY BILL MANDATORY FROM 01.02.2018
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 16-1-2018

Introduction
Rule 138 of the Central Goods and Service Tax Rules, 2017 deals with the e-way bill which came into effect from 01.07.2017. But no rule has been framed at that time. Vide Notification No.27/2017-Central Tax, dated 30.08.2017, the Central Government framed rules for e-way bill. Rule 138 was substituted to the old rule and Rule 138A to 138D was inserted.
* Rule 138 provides for the information to be furnished prior to commencement of movement of goods and generation of e-way bill.
* Rule 138A provides for the documents and devices to be carried by a person-in-charge of a conveyance.
* Rule 138B provides for the procedure for verification of documents and conveyances.
* Rule 138C provides for inspection and verification of goods.
* Rule 138D provides for facility for uploading information regarding declaration of vehicle.
For this

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more than ₹ 50,000/- is required to furnish above mention information in Part A of e-way bill.
Objectives
The objectives for introduction of E-way bill are as follows-
* Single e-way bill for hassle-free movement of goods throughout the country;
* No need for separate transit pass in each State for movement of goods;
* Shift from departmental-policing model to self declaration model for movement of goods.
Benefits
The following are the benefits available-
* Taxpayers/transporters need not visit any tax officers/check posts for generation of e-way bill/movement of goods across States;
* No waiting time at check posts and faster movement of goods thereby optimum use of vehicles, resources since there are no check posts in GST regime;
* User friendly e-way bill system;
* Easy and quick generation of e-way bill;
* Checks and balances for smooth tax administration and process simplification for easier verification of e-way Bill by tax officials.
Features of the E-

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e e-way bill can be generated in the following modes-
* Web-online using browser on laptop or desktop or phones etc.,
* Android based mobile app on mobile phones;
* Via SMS through registered mobile number;
* Via API (Application Program Interface) i.e, integration of IT system of user with e-way bill system for generation of e-way bill;
* Tool based bulk generation of e-way bills;
* Third party based system of Suvihda Providers.
E-way bill system in States
The following are the stages for the roll out of E-way bills-
* The E-way bills will be rolled out on trial basis from 16.01.2018.
* The E-way bill rules will come into effect in India from 01.02.2018.
* The States can opt to follow e-way bill system at any time before 01.06.2018.
* From 01.06.2018 the e-way bill rules will uniformly apply to all States.
The e-way bill system has already been in vogue in four States viz., Karnataka, Rajasthan, Uttarakhand, Sikkim and Kerala. These States together are generatin

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TAX DEDUCTION AT SOURCE UNDER GST
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 16-1-2018

Section 51 of the CGST Act is relevant in respect of tax deduction at source provisions under GST.
Tax deducted at source as provided in section 51of the GST Act is a mechanism to track the transaction of supply of goods and/or services by making the recipient of such supply to deduct a small percentage of amount to be paid to the supplier of such goods and/or services and deposit the same with the government. The supplier of such cases takes into account the amount so deducted and makes the balance payment of tax to the government.
When tax would be deducted at source
As per section 51 of the GST Act, the tax at sou

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be notified by the Central or State Governments on the recommendation of GST Council.
Deposit of TDS
The amount of tax deducted would be required to be deposited to the credit of appropriate Government(Central Government for CGST and IGST, State Government for SGST) account within a period of 10 days after the end of month in which such deduction was made.
Credit of TDS
The deductee (taxable person from whose payments tax has been deducted) will take the credit of TDS deducted from his payments on the basis of certificate to be issued by deductor.
The deductee will claim the credit in his electronic cash ledger, the claim of which will be matched with the return of the deductor filed for the said period.
TDS Certificate
The certific

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of following month. In case deductor fails to deposit the amount of tax deducted by this date, he will be liable to pay besides such tax to be deposited, an interest at the rate to be prescribed for the period starting from the due date of deposit till the final date of deposit of amount.
Refund of TDS
For any excess or erroneous deposit of TDS, refund can be sought by deductor or deductee under the relevant provisions of GST law. However, In case the amount of TDS deducted and deposited has been credited to the electronics cash ledger of deductee, no refund will be allowed to deductor.
Deferment of TDS provisions
The applicability of TDS provisions has been deferred for implementation till 31st March, 2018.
Scholarly articles for

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After Sale Services in India to an overseas companies
Query (Issue) Started By: – Manish Sulakshane Dated:- 16-1-2018 Last Reply Date:- 16-1-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir,
We are providing after sales services in India to an overseas companies against which we will received remuneration in GBP. Kindly advice whether this is liable to GST?. If yes what producer is to be adopted as the customer will not pay us the GST amount ?
Reply By KASTURI SETHI:
T

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Functions, to be performed by the Central Excise/GST officers, being transferred to the jurisdictional Custom Offices
PUBLIC NOTICE NO. 03/2018 Dated:- 16-1-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR
SARDA HOUSE', OPP.PANCHAVATI SOCIETY, BEDI BUNDER ROAD, JAMNAGAR – 361008
F.No.VIII/48-09/Cus-T/2018
Date: 16.01.2018
PUBLIC NOTICE NO. 03/2018
Sub: Functions, to be performed by the Central Excise/GST officers, being transferred to the jurisdictional Custom Offices
Attention of the Importers, Exporters, Port Trust, Customs Brokers, Shipping Lines/Shipping Agents and Containers Freight Stations (CFSs) of Jamnagar Customs (Preventive) Commissionerate and GST Commissionerates of Rajkot, Bhavnaga

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nes in the CST scenario
4.
25/2017-Customs, dated 30.06.2017
Customs (Import of Goods at Concessional Rate of Duty) Rules, 201 7 – Implementation thereof.
5.
26/2017-Customs, dated 01.07.2017
Export procedure and sealing of containerized cargo
6.
36/2017-Customs, dated 28.08.2017
Implementing Electronic Sealing for containers by exporters under self-sealing procedure prescribed vide circular 26/2017-Customs dated 1st July, 2017.
7.
37/2017-Customs, dated 20.09.2017
Implementing Electronic Sealing for containers by exporters under self-sealing procedure prescribed vide circular 26/2017-Customs dated July, 2017 and 36/2017-Customs dated 28th August, 2017.
8.
41/2017-Customs, dated 30.10.2017
Implementing Electronic Sealing for

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17-Customs dated 18.11.2017.
2. The Customs (Preventive) Commissionerate, Jamnagar, having its jurisdiction over whole of the area in the districts of Surendranagar (except Dasada Taluka), Rajkot, Porbandar, Devbhumi Dwarka, Jamnagar, Morbi, Amreli, Bhavnagar, Botad, Gir Somnath and Junagadh in the State of Gujarat and Diu of Union Territory of Daman & Diu, as per Board's Notification 82/2017-Cus (N.T.) dated 24th August, 2017 read with Notification No.86/2017-Cus (N.T.) dated 1 4th September, 2017, Notification No.99/2017- CUS(N.T.) dated 27th October, 2017, Notification No. 119/2017-Cus(N.T.) dated 28th December, 2017 and Notification No.03/2018-Cus(N.T.) dated 10th January, 2018, is taking over all such customs work as mentioned at

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Formation of IGST Refund helpdesk
PUBLIC NOTICE No. 01/2018 Dated:- 16-1-2018 Trade Notice
Customs
OFFICE OF COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370 210
Phone No. 02860-271468/469, FAX NO. 02836-271467
F. No. S/20-72/PN/IGST Ref/AG/2017-18
Dated: 16/01/2018
PUBLIC NOTICE No. 01/2018
Subject: – reg.
Attention of all Importers/ Exporters, Custom Brokers, Members of the Trade and all other concerned is invited regarding IGST refund helpdesk.
2. As per Rule 96 of the CGST Rules, Exporters who have paid IGST on the export consignment are being paid refund of the IGST once the consignment has been exported and the EGM(s) (local and gateway) is/ are filed without error and requisite returns are filed on GSTN por

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this Commissionerate could generate successful scrolls and many of the exporters could get their IGST refunds.
5. Taking a further step towards facilitation, it has been decided to form a Helpdesk which can be contacted for any clarification. The contact details of the Helpdesk are as under:-
Address:-
Office of the Commissioner of Customs
New Customs House,
Kandla – 370210
Phone No. 02836-271466
Team of the Officers:-
Sr. No.
Name of the Officer
Designation
Contact No.
1
Shri Pradeep Sharma
Assistant Commissioner
9033025711
2
Shri A.L. Meena
Superintendent
9649377792
3
Shri N.R. Meena
Superintendent
9408452311
4
Shri Chandan Kumar
Inspector
9601484676
5
Shri Praveen Kumar
Inspector
8690832241
6
Shri Vika

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Filing of Returns under GST.
03/2018-GST Dated:- 16-1-2018 Chhattisgarh SGST
GST – States
Circular No. 03/2018-GST
Commissioner of State Tax
Chhattisgarh, Raipur
385 Raipur, Date: 16.01.2018
To,
Additional Commissioners/ Joint Commissioners/
Deputy Commissioners/ Assistant Commissioners/
State Tax Officers
State Tax, Chhattisgarh (All)
………………………………………….
Subject: Filing of Returns under GST- regarding
The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has taken certain decisions in regard to filing of returns by taxpayers. Subsequently, various representations have been received seeking clarifications on various aspects of return filing such as return filing dates, applicability and quantum of late fee, amendment of errors in submitting / filing of FORM GSTR-3B and other related queries. In order to consolidate the information

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ove) by registered persons having aggregate turnover in the previous financial year or current financial year of uptol.5 Crores rupees and above 1.5 Crores rupees respectively. Since, the option of quarterly filing was not available earlier, many taxpayers have already filed their FORM GSTR-1 for the month of July, such taxpayers shall not file these details again and shall only file details for the month of August and September, 2017. For those, who have not filed their FORM GSTR-1 for the month of July, they shall also file their FORM GSTR-1 for the month of July separately and then file their FORM GSTR-1 on quarterly basis for the month Of August and September, 2017.
1.3 It has been further decided that the time period of filing of FORM GSTR-2 and FORM GSTR-3 for the months of July 2017 to March 2018 would be worked out by a Committee of officers and communicated later.
1.4 Registered persons opting for Composition scheme are required to file their returns quarterly in FORM GSTR-4

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e registered person will not have the option to change the return filing periodicity for the entire financial year. In cases, where the registered person wrongly reports his aggregate turnover and opts to file FORM GSTR-1 on quarterly basis, he may be liable for punitive action under the Chhattisgarh Goods and Services Act, 2017.
2. Applicability and quantum of late fee:
2.1 The late fee for the months of July, August and September for late filing of FORM GSTR-3B has already been waived off vide Notification No. 28/2017-State Tax dated 6th September 2017 and 50/2017-State Tax dated 26th October 2017.
2.2 It has been decided that for subsequent months, i.e. October 2017 onwards, the amount of late fee payable, by a taxpayer whose tax liability for that month was 'NIL', will be ₹ 20/- per day (Rs. 10/- per day each under CGST & SGST Acts) instead of ₹ 200/- per day (Rs. 100/- per day each under CGST & SGST Acts). For other taxpayers, whose tax liability for that m

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ity or added to the output tax liability of the subsequent months of the registered person.
3.2 Since, the GST Council has decided that the time period of filing of FORM GSTR-2 and FORM GSTR-3 for the month of July 2017 to March 2018 would be worked out by a committee of officers, the system based reconciliation prescribed under Circular No. 7/7/2017-GST dated 1st September 2017 can only be operationalized after the relevant notification is issued. The said circular is therefore kept in abeyance till such time.
3.3 The common errors while submitting FORM GSTR-3B and the steps needed to be taken to rectify the same are provided in the table annexed herewith. The registered person needs to decide at which stage of filing of FORM GSTR-3B he is currently at and also the error committed by him. The corresponding column in the table provides the steps to be followed by him to rectify such error.
4. It is clarified that as return in FORM GSTR-3B do not contain provisions for reporting of d

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ot be permitted after offsetting the liability. Hence, every care should be taken to ensure the accuracy of the figures before proceeding to offset the liabilities.
6. It is further clarified that the information furnished by the registered person in the return in FORM GSTR-3B would be reconciled by the department's system with the information furnished in FORM GSTR-1 and discrepancies, if any, shall be dealt with in accordance with the relevant provisions of the CGGST Act, 2017 and rules made there under. Detailed instructions regarding reconciliation of information furnished in FORM GSTR-3B with that contained in FORM GSTR-2 and FORM GSTR-3 will be issued in due course of time.
7. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of this office.
(Sangeetha P.)
Commissioner of State Tax
Chhattisgarh, Raipur
Stage of Return Filing (GSTR – 3B)
Common Error- I
Stage 1
Stage 2
Stage 3
Stage 4
Confirmed Submission
Cash Le

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te order. Since, they had already submitted and confirmed their output supply details, they were not sure of how to proceed. What can they do?
The company may use the “edit return” facility to add such liability in their submitted return and then proceed for filing of their return.
Company A has four units in Haryana, while filing their return for the month of July, they inadvertently, missed on details of a last minute order. Since, they had already submitted and confirmed their output supply details, but were not sure of how to proceed.
They added cash in the cash to the extent of their under reported liability. What can they do?
The company may use the “edit return” facility to add such liability in their submitted return.
Further, the company may generate a fresh challan under FORM GST PMT-06 to additional cash or utilize their credit and furnish their return.
Company A has four units in Haryana, while filing their return for the month of July, they inadvertently, missed on d

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tep.
Return was filed.
Use “Edit” facility to reduce over reported liability.
Use “Edit” facility to reduce over reported liability and cash ledger may be partially debited to offset such liability.
Remaining balance may either be claimed as refund or used to offset future liabilities.
Liability may be adjusted in return of subsequent month(s) or refund may be claimed where adjustment is not feasible.
Liability was over reported
Company B had reported an inter-State sale but realized that the same sale was counted twice and hence was not to be reported. But the return form was already submitted and no change could be done to the liabilities. What can company B do?
In this case, Company B has the option to use the "edit" facility to reduce such liability and proceed to file their return.
Company B had reported an inter-State sale but realized that the same sale was counted twice and hence was not to be reported or taxed. But the return form was already submitted and n

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ailed were confirmed and submitted and therefore no change can be done to the liability. No action was taken after this step.
Cash was added to the electronic cash ledger as per the return liability. No action was taken after this step.
All liabilities were offset by debiting the cash and credit ledger.
No action was taken after this step.
Return was filed.
Use “Edit” facility to rectify wrongly reported liability
Use “Edit” facility to rectify wrongly reported liability and cash ledger may be debited to offset new liability, where sufficient balances are not available in the credit ledger. Remaining balance, if any may be either claimed as refund or used to offset future liabilities.
Unreported liability may be added in the next month's return with interest, if applicable. Also, adjustment may be made in return of subsequent month(s) or refund may be claimed where adjustment is not feasible.
Liability was wrongly reported
Company C is registered in the State of Haryana. While

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grated tax and update their cash ledger. They may seek for Central Tax / State tax cash refund in due course or use the same for offsetting future liabilities.
Company C was registered in the State of Haryana. While entering their outward supplies in FORM GSTR-3B, the company realized that they had inadvertently, shown inter-State supply as intra-State supply and submitted the return. The company paid their wrong liability and filed their return in order to avoid late fee and penalty? What can they do?
Since, the return has already been filed, then the company will have to report the inter-State supply in their next month's liability and adjust their wrongly paid intra-State liability in the subsequent months returns or claim refund of the same.
Change in FORM GSTR-1
Such taxpayers will have to file for amendments by filling Table 9 of the subsequent month's / quarter's FORM GSTR-1.
Stage of Return Filing (GSTR – 3B)
Common Error – IV
Stage 1
Stage 2
Stage 3
Stage 4
Confirme

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What can they do?
The company may use the "edit" facility to add more Input tax credit to their submitted FORM GSTR-3B. once, this is done, such credit will be reflected in their Electronic Credit ledger and may be utilized to offset liabilities for this month or for subsequent months.
No Action required in cash ledger
Company D, while filing their FORM GSTR -3B for the month of July, inadvertently, misreported Input tax credit of Rs. as ₹ 10,00, 000/-. They had filed their return and paid Rs. in cash. What can they do?
Since, the return has already been filed, Company D may add such Input tax credit in their return for subsequent month(s).
Change in FORM GSTR-1
No Action
Common Error – V
Stage 1
Stage 2
Stage 3
Stage 4
Confirmed Submission
Cash Ledger Updated
Offset Liability
Return Filed
Return liabilities / Input tax credit availed were confirmed and submitted and therefore no change can be done to the liability. No action was taken after this step.

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3B for the months of July, 2017, Company E inadvertently, reported their eligible input tax credit, as ₹ 20,00,000/- instead of ₹ 10,00,000/-. What can they do?
Since, the company has submitted details of their input tax credit but not used such credit for offsetting their liabilities, they can reduce their input tax credit by using the "edit" facility. Since, they have deposited ₹ 10,00,000/- only in their input tax credit ledger they may deposit additional ₹ 10,00,000/- in the cash ledger by creating challan in FORM GST PMT-06.
While filing their FORM GSTR 3B for the months of July, 2017, Company E inadvertently, reported their eligible input tax credit, as ₹ 20,00,000/- instead of ₹ 10,00,000/-. Company E also utilized their additional input tax credit and filed their returns. What can they do?
Since, the company had utilized ineligible credit to offset such liabilities, the company will have to pay (through cash) / Reverse such over

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ited in the cash ledger by creating challan in FORM GST PMT-06
Pay(through cash) / Reverse any wrongly reported input tax credit in return of subsequent month(s). For under reported input tax credit, the same may be availed in return of subsequent month(s).
Input Tax Credit of the wrong tax was taken
While filing their FORM GSTR 3B for the months of July, 2017, Company E inadvertently, reported their Central Tax credit of ₹ 20,00,000/-as Integrated tax. What can they do?
Use edit facility to claim correct central tax credit under the right head.
While filing their FORM GSTR 3B for the months of July, 2017, Company E inadvertently, reported their Central Tax credit of ₹ 20,00,000/- as Integrated tax.
What can they do?
They can use “edit” facility to correct central tax credit under the right head. For offsetting any integrated tax liability, additional cash may be deposited in the cash ledger by creating challan in FORM GST PMT-06.
While filing their FORM GSTR 3B for

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TAKSHASHILA REALTIES PVT LTD PREVIOUSLY KNOWN AS YOUNGSTAR INFRASTRUCTURE (NARODA) Versus DY COMMISSIONER OF INCOME TAX
Income Tax
2018 (7) TMI 1301 – SC Order – TMI
SUPREME COURT OF INDIA – SC
Dated:- 16-1-2018
REVIEW PETITION(C) NO .2960/2017 IN SLP(C) NO .10510/2017
Income Tax
Mr. R.K. Agrawal And Mr. Abhay Manohar Sapre JJ.
ORDER
We have perused the Review Petition and record of the Special Leave Petition and are convinced that the order of which review has been sough

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DN CHEMICALS Versus CENTRAL GOODS AND SERVICE TAX COMMISSIONER AND 1.
GST
2018 (5) TMI 595 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 16-1-2018
SPECIAL CIVIL APPLICATION NO. 316 of 2018
GST
MS. HARSHA DEVANI AND MR. A.S. SUPEHIA JJ.
MS SANDHYA D NATANI, ADVOCATE FOR THE PETITIONER(S) NO. 1
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
Ms. Sandhya Natani, learned advocate for the petitioner, under instructions, states that the cause stated in the petition

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The Himachal Pradesh Goods and Services Tax (Sixteenth Amendment) Rules, 2017.
EXN-F(10)-44/2017-75/2017-State Tax Dated:- 16-1-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
Notification No. 75/2017-State Tax
No.EXN-F(10)-44/2017 Dated: Shimla-2 the 16th January, 2018.
In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Himachal Pradesh Goods and Services Tax (Sixteenth Amendment) Rules, 2017.
(2) Unless otherwise specified, they shall come into force with effect from 29th December, 2017.
2. In the Himachal Pradesh Goods and Services Tax Rules, 2017, –
(i) in rule 17, after sub-rule (1), the following sub-rule

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visions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover
Where, –
(A) "Refund amount" means the maximum refund that is admissible;
(B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both;
(C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;
(D) "Turnover of zero-rated supply of services" means

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the claim has been filed.
(4A) In the case of supplies received on which the supplier has availed the benefit of notification No. 48/2017-State Tax dated 20th November, 2017, refund of input tax credit availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both shall be granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 40/2017-State Tax (Rate) dated 20th November, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods shall be granted.”;
(iv) in rule 95 –
(a) for sub-rule (1), the following sub-rule shall be substituted, namely:-
“(1) Any person eligible to claim refund of tax paid by him on

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fication No. 40/2017-State Tax (Rate) dated 20th November, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017.”;
(vi) for FORM GST REG-10, the following form shall be substituted, namely:-
“Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.
Part -A
(i)
Legal name of the person
(ii)
Tax identification number or unique number on the basis of which the entity is identified by the Government of that country
(iii)
Name of the Authorised Signatory
(iv)
Email Address of the Authorised Signatory
(v)
Name of the representative appointed in India, if any
(a) Permanent Account Number of the representative in India
(b) Email Address of the representative in India
(c) Mobile Number of the representative in India (+91)
Note- Relevant information submitted above is subje

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en herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
I, _ …………………………. hereby declare that I am authorised to sign on behalf of the Registrant.
I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature
Place:
Date:
Name of Authorised Signatory:
Designation:
Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph.
List of documents to be uploaded as evidence are as follows:-
1.
Proof of Place of Business of representative in India, if any:
(a) For own premises –
Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the

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Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
4.
Scanned copy of documents regarding appointment as representative in India, if applicable
5.
Authorisation Form:-
For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory)
I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Haryana Goods and Service Tax Act, 2017.
All his actions in relation to this business will be binding on me/ us.
Sign

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tuted;
(b) in the Instructions, for the words, “Every person required to obtain a unique identity number shall submit the application electronically” the words, “Every person required to obtain a unique identity number shall submit the application electronically or otherwise.” shall be substituted.
9. In the said rules, for FORM GSTR-11, the following form shall be substituted, namely:-
“Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
Year
Tax Period
1.
UIN
2.
Name of the person having UIN
Auto populated
3. Details of inward supplies received
(Amount in Rs. for all Tables)
GSTIN of supplier
Invoice/Debit Note/Credit Note details
Rate
Taxable value
Amount of tax
Place of Supply
No
Date
Value
Integrated tax
Central Tax
State/UT Tax
CESS
1
2
3
4
5
6
7
8
9
10
11
3A. Invoices received
3B. Debit/Credit Note received
Verification
I hereby solemnly affirm and declare that the information giv

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Amount of Refund Claim :
State
Central Tax
State /UT Tax
Integrated Tax
Cess
Total
7. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
8. Verification
I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government.
Date:
Place:
Signature of Authorised Signatory:
Name:
Designation / Status
Instructions
1. Application for refund shall be filed on quarterly basis.
2. Table No. 6 will be au

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Waive the amount of late fee FORM GSTR-4.
EXN-F(10)-44/2017-73/2017-State Tax Dated:- 16-1-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
No.EXN-F(10)-44/2017 Dated: Shimla-2 16th January, 2018
Notification No. 73/2017-State Tax
In exercise of the powers conferred by section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification

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Extension of due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than 1.5 crores.
EXN-F(10)-44/2017-72/2017-State Tax Dated:- 16-1-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
No.EXN-F(10)-44/2017 Dated: Shimla-2 16th January, 2018
Notification No. 72/2017-State Tax
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Himachal Pradesh Goods and Goods and Services Tax Act, 2017 (10 of 2017) (hereinafter in this notification referred to as the Act) and in supersession of notification No. 58/2017 -State Tax dated 15th No

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M/s. State Industries Promotion Corporation of Tamilnadu Ltd. Versus Commissioner of Central Excise And GST Chennai North Commissionerate
Service Tax
2018 (3) TMI 551 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 16-1-2018
ST/Misc./40910/2017 and ST/40953 to 40956/2015 and ST/40653 & 40654/2016 – A/40121-40126/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri G. Baskar and Ms. Sushma Harini, Advocate – for the Appellant
Ms. P. Hemavathi, Commissioner (AR) – for the Respondent
ORDER
Per: Bench
Revenue has filed a miscellaneous application seeking change of cause title from Commissioner of Service Tax, Chennai to The Commissioner of GST & Central Excise, Chennai North Commissionerate consequent upon the introduction of GST and the resultant change in the jurisdiction.
2. After hearing both sides, we allow the miscellaneous application for change of cause title and direct the Department to amen

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and argued the matter. It was submitted that the appellant are incorporated as a company for setting up establishment and promotion of Industrial Estates within the State. Pursuant to its objects, appellants are engaged, inter alia, in the business of developing Industrial Estates and Housing Plots and acquires lands in accordance with procedure established under law. The Finance Bill, 2017 inserted a new Section 104 retrospectively exempting from service tax the services rendered by State Government Industrial Development Corporation. The said exemption granted would be eligible for the appellant and therefore the demand of service tax is unsustainable. It is submitted that for a subsequent period, the Commissioner after taking into consideration the amendment has dropped the demand of service tax except that of water charges. He therefore requested the matter may be remanded to the adjudicating authority for reconsideration of the issues on the basis of the retrospective amendment in

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ith 21st day of September, 2016 (both days inclusive). (2) Refund shall be made of all such service tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all times. (3) Notwithstanding anything contained in this Chapter, an application for claim of refund of service tax shall be made within a period of six months from the date on which the Finance Bill, 2017 receives the assent of the President.”
9. The ld. consultant has submitted that the lease in the plots in the present was given for 99 years and that the payment of service tax on the considerations received on the development charges etc. cannot sustain for the reason that they have been exempted retrospectively under section 104. The details of the appeals and the category of services as tabulated by the appellant is as follows:-
DETAILS OF APPEALS
Sl. No
SCN and date
Period
Cr ST Order No.
O-I-O No.
ST Demand/Rs.
CESTAT Appeal No.
1
181/2011/ 11.04.2011
Oct 200

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of immovable property
Chennai Port Trust – Amount Collected Development Charges / Plot Deposit.
APRIL 2012 to JUNE 2012 (Sl. No. 4)
Sl.
Category of Service
Rs.
1.
Development Charges
2,92,39,097
2.
Maintenance Charges
95,68,315
3.
Sub -lease Charges
2,13,860
4.
Track Rent
8,63,301
5.
Rent on building
55,562
6.
Processing fees
20,827
 
Total
3,99,60,962
JULY 2012 to SEPTMEBER 2014 (Sl. Nos. 5 &6)
Sl
Category of service
July 2012 TO Sep 13
Oct 2013 to Sep 14
1.
50% Water Supply Capital cost
18,99,828
–
2.
50% Water Supply Capital cost & Development Charges
58,41,68,966
28,54,98,668
3.
Gross Service tax demanded
58,60,68,794
28,54,98,668
4.
S. Tax(33%) amount already remitted
19,34,02,702
9,42,14,650
5.
Net service tax payable
39,26,66,092
19,12,84,018
10. Taking into consideration the arguments put forward by the appellant before us, we are of the considered opinion that the matter requires to be remanded to the adjudicating autho

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M/s. Tidel Park Ltd. Versus Commissioner of GST And Central Excise, Chennai South Commissionerate
Service Tax
2018 (3) TMI 504 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 16-1-2018
ST/152/2010 – A/40119/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri Harisudhan, Consultant – for the Appellant
Shri A. Cletus, Addl. Commissioner (AR) – for the Respondent
ORDER
Per: Bench
Brief facts are that the appellants developed a multi-storied and multi-tenanted commercial space which was rented out to various companies engaged in services of information technologies. The appellants were not discharging service tax on maintenance charges collected from the

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djudication for the limited purpose of recalculation of demand giving the benefit of CENVAT credit. Ld. consultant argued that the present show cause notice is for a subsequent period and that the department has invoked the extended period of limitation alleging suppression of facts. That the appellant was under bonafide belief that they are not liable to pay the service tax since the maintenance charges were collected along with rent and during the relevant period, the levy of service tax on renting of immovable property was under dispute. The appeal filed by the appellant against the adjudication order for the earlier period was pending before the Tribunal. That since the appellant was still litigating the issue, it cannot be said that ap

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wn case cited supra. The Tribunal in the said case had remanded the matter for the limited purpose of recalculation of net tax liability after giving the benefit of CENVAT credit to the appellants. Further, the appellant is a State Government Corporation primarily set up for promoting IT and IT enabled services. This being so, nefarious intention to evade payment of service tax cannot be expected from them. In the present case, the department had issued an earlier show cause notice on the very same set of facts and allegations. Therefore, they cannot allege suppression of facts with intent to evade payment of service tax. The contention of the ld. AR that the appellant had not furnished details as required by the department does not hold wa

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M/s. Vodafone Essar Cellular Ltd. Versus The Commissioner of GST And CE Chennai South Commissionerate
Service Tax
2018 (3) TMI 457 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 16-1-2018
ST/MISC/41856/17, ST/EH/41880/2017 in ST/42404/2013 – A/40080-40081/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri Raghavan Ramabhadran, Advocate – for the Appellant
Shri A. Cletus, ADC (AR) – for the Respondent
ORDER
Per: Sulekha Beevi C.S.
Both the above miscellaneous applications have been filed by the department.
2. One seeking amendment of the cause title on the ground that the department is shown in the above appeal with jurisdiction of the Commissioner

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