Goods and Services Tax

GST FAQ: TRANSPORT & LOGISTICS
GST
Dated:- 11-1-2018

Question 1: I am a single truck owner-operator and I ply my truck mostly between States, carrying the goods booked for my truck by an agent; aggregate value of service which I provided exceeded twenty lakh rupees during last year. Am I supposed to take registration?
Answer: You are not liable to registration, as services provided by way of transportation of goods by road are exempt. Notification number 12/2017-Central Tax (Rate), dated 28th June, 2017 refers.
Question 2: I own a single truck and I rent it to a major player, who provides GTA service; should I take a registration? Does my monthly rental/lease income attract GST?
Answer: Registration is not required since services by way of giving on hire, a means of transportation of goods to a GTA are exempt from tax vide entry no. 22 of Notification number 12/2017-Central Tax (Rate) dated 28th June, 2017.
Question 3: In my truck, I only carry fruits and vegetables

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records of my services of transportation?
Answer: Yes, in terms of section 35(2) of the CGST Act, 2017 you are required to maintain records of the consigner, consignee and other relevant details of the goods. Further, in terms of rule 56 of the CGST Rules, 2017 you are required to maintain records of goods transported, delivered and goods stored in transit by you along with the GSTIN of the registered consigner and consignee for each of your branches.
Question 6: Are intermediary and ancillary services, such as, loading/unloading, packing/unpacking, transhipment and temporary warehousing, provided in relation to transportation of goods by road to be treated as part of the GTA service, being a composite supply, or these services are to be treated as separate supplies.
Answer: The GTA provides service to a person in relation to transportation of goods by road in a goods carriage, which is a composite service. The composite service may include various intermediary and ancillary serv

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ame invoice or separate invoices, they shall be treated as separate supplies.
Question 7: As per Notification number 05/2017-Central Tax dated 19th June, 2017, the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the CGST Act, 2017 are exempted from obtaining registration under the said Act. Please clarify whether a GTA providing service in relation to transportation of goods by road under reverse charge mechanism (RCM) can avail of the benefit of this exemption.
Answer: Yes, a GTA providing service in relation to transportation of goods by road under RCM can avail of the benefit of this exemption.
Question 8: Can a GTA obtain registration for one vertical (Rail, Cargo, Renting, Warehousing etc.) for which tax needs to be paid while not obtaining registration for another vertical (GTA under

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therefore attract GST regardless of whether ITC has been availed or not.
Question 10: Please clarify whether input tax credit is available to the recipient of service, when the GST paid by him is at a concessional rate of 5% under RCM.
Answer: Yes, input tax credit is available in such cases.
Question 11: When a GTA hires a truck (with driver) from another GST registered entity for the purpose of providing goods transport service to a registered recipient, whether tax credit is available to the GTA on the GST paid by him to the owner of the truck registered under GST.
Answer: Services by way of giving on hire to a GTA, a means of transportation of goods are exempt from GST under Notification number 12/2017-Central Tax (Rate) dated 28th June 2017. When the tax is not payable, the question of taking any tax credit does not arise.
Question 12: In terms of section 12(9) of the IGST Act, 2017 the place of supply of passenger transportation service to a person other than a registered

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use a break in continuous journey. Thus a travel on Delhi-London-New York on a single ticket with a halt at London will be covered by the definition of continuous journey. However, the return journey of New York-London-Delhi will be treated as a separate journey and will be outside the scope of a continuous journey.
Question 13: How GST is to be charged on a multi-leg international journey, say Delhi-Dubai-Boston-Dubai-Delhi? Is GST chargeable for the entire journey and discharged at Delhi, or the GST is to be charged for Delhi-Dubai sector alone and discharged at Delhi, or GST is to be charged up to the farthest point of return, i.e. Delhi-Dubai-Boston at Delhi?
Answer: In this case if a single ticket or invoice has been issued for the Delhi-Dubai-Boston then it is a continuous journey even if there is a stopover at Dubai and the tax (CGST + SGST) would be charged at Delhi. The return journey of Boston-Dubai-Delhi would not be a continuous journey. The return journey not being a co

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serially numbered, and whether or not containing the address of the recipient of service but containing other information as mentioned under Rule 46 of the Rules ibid. As the electronic tickets issued by the Airlines are in the global standard format, such electronic ticket receipts are not required to be signed or digitally signed.
Question 16: Whether the Airlines are required to issue invoice to the customers transaction-wise, (i.e. Airway Bill-wise, Ticket Journey-wise) or a consolidated invoice, capturing the details of all individual invoices for a particular entity, can be issued on a monthly or fortnightly basis?
Answer: A single invoice incorporating the details of all the supplies for a particular entity can be issued subject to provisions of section 31 of the CGST Act, 2017. In such a case the ticket issued by the Airlines would not take the character of an invoice.
Question 17: Would GST be applicable on air travel undertaken on or after 1st July 2017 on tickets issued

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GST ON SCRAP BETTRIES
Query (Issue) Started By: – Rahul Gulati Dated:- 11-1-2018 Last Reply Date:- 12-1-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear sir,
if a maintenance company purchase some new battries and also supplies some scrap bettries to the same vendor, whether gst is leviable to the scrap battries supplied by the company to the vendor, company is registered under gst.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter will fall under heading No. 8548 at

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GST regime to boost polymer downstream industry in Bengal
GST
Dated:- 11-1-2018

Kolkata, Jan 11 (PTI) The new taxation regime under Goods and Services Tax (GST) is all set to boost polymer downstream industry in the eastern region, including West Bengal.
"In the GST regime, abolition of CST and entry tax and on top of that plastics goods flowing in from other states evading taxes have now stopped. This will encourage local manufacturers from Bengal to produce more to meet the demand," Indian Plastics Federation president Alok Tibrewala told PTI.
West Bengal plastics industry is pegged at ₹ 12,000 crore involving 2500-3000 units and growing at 15 per cent annually.
Tibrewala said the any new industrial policy

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Accumulated ITC refund in case of Export
Query (Issue) Started By: – Pankaj Aggarwal Dated:- 11-1-2018 Last Reply Date:- 5-5-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Sir,
We have taken the duty drawback at higher rate (All Industry Rate) now can we take refund of Accumulated ITC. (CGST & SGST)
Reply By KASTURI SETHI:
The Reply:
Refund is admissible.
Reply By Pankaj Aggarwal:
The Reply:
Thanks Sir for reply.
But now i have read in the notification ( Notification No.

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Formation of IGST Refund helpdesk.
02/2018 Dated:- 11-1-2018 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
CUSTOMS HOUSE, NAVARANGPURA, AHMEDABAD, 380009.
F.No. VIII/48-21/Cus/Sys/2017-18
PUBLIC NOTICE No. 02/2018
DATED : 11-01-2018
Sub. : Formation of IGST Refund helpdesk.
As per Rule 96 of the CGST Rules, Exporters' who have paid IGST on the export consignment, will be eligible for refund of the IGST once the consignment has been exported and the EGM(s) (local and gateway) is/are filed without error.
2. However, on account of errors identified by the systems during the course of integration with IGST and at the level of Public Financial Management Systems(PFMS), many of the IGST refund claims are

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The Haryana Goods and Services Tax (Second Amendment) Rules, 2018.
15/ST-2 Dated:- 11-1-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 11th January, 2018
No. 15/ST-2.- In exercise of the powers conferred by Section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:-
1. These rules may be called the Haryana Goods and Services Tax (Second Amendment) Rules, 2018.
2. In the Haryana Goods and Services Tax Rules, 2017, after rule 109, the following rule shall be inserted, namely:-
“109A. Appointment of App

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2017) may appeal to –
(a) the Commissioner of State Tax where such decision or order is passed by the Additional Commissioner of State Tax;
(b) the Additional Commissioner of State Tax (Appeals) where such decision or order is passed by the officer upto the rank of Joint Commissioner of State Tax, within six months from the date of communication of the said decision or order.
(3) The Commissioner of State Tax may transfer an appeal from one appellate authority to another appellate authority on an administrative ground to be recorded in writing or may club multiple cases of appeal arising out of substantive similar grounds of appeal and assign them to one appellate authority.
SANJEEV KAUSHAL,
Additional Chief Secretary to Government

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Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of DGST Act, 2017 – reg.
01/2018 Dated:- 11-1-2018 Delhi SGST
GST – States
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
POLICY (GST) BRANCH
VYAPAR BHAWAN: I.P. ESTATE: NEW DELHI-02.
No. F.3(66)/Policy-GST/2017/1334-40
Dated : 11 /01/2018
Circular no.01/2018-(GST)
(Ref: Central Circular No 14/14/2017-GST)
Sub – Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology

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ies to EOU / EHTP / STP / BTP units as deemed exports. Further, rule 89 of the DGST Rules, 2017 (hereinafter referred to as 'the Rules') has been amended vide Notification No. 47/2017- State Tax dated 23.11.2017 to allow either the recipient or supplier of such supplies to claim refund of tax paid thereon.
2. For supplies to EOU / EHTP / STP / BTP units in terms Notification No. 48/2017-StateTax dated 23. 11 .2017, the following procedure and safeguards are prescribed –
(i) The recipient EOU / EHTP / STP / BTP unit shall give prior intimation in a prescribed proforma in "Form-A" (appended herewith) bearing a running serial number containing the goods to be procured, as pre-approved by the Development Commissioner and the

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pplies by the registered person to EOU / EHTP / STP / BTP unit.
(v) The recipient EOU / EHTP / STP / BTP unit shall maintain records of such deemed export supplies in digital form, based upon data elements contained in "Form-B" (appended herewith). The software for maintenance of digital records shall incorporate the feature of audit trail. While the data elements contained in the Form-B are mandatory, the recipient units will be free to add or continue with any additional data fields, as per their commercial requirements. All recipient units are required to enter data accurately and immediately upon the goods being received in, utilized by or removed from the said unit. The digital records should be kept updated, accurate, compl

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Amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017
SRO 13 Dated:- 11-1-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu
Notification
Jammu, the 11th January 2018
SRO. 13 – In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No V of 2017), the State Government on the recommendations of the council hereby makes the following amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:-
(i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:-
"(1A) "The Unique Identity Number granted under the Central Goods and Services Tax Act, 201 7 shall be deemed to be granted under the Jammu and Kashmir Goods and Services Tax Act";
(ii) in rule 19, after sub-rule (I), the following sub-rule shall be inserted, namely:-
&qu

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usted 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 the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:-
Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-ra

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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 SRO notification No. SRO-443 dated 23rd of October, 2017 or notification No. 41/2017-lntegrated 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 his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the

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pplication 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 subject to online verification, where practicable, before proceeding to fill up Part-B.
Part -B
1.
Details of Authorised Signatory
First Name
Middle Name
Last Name
Photo
Gender
Male / Female / Others
Designation
Date of Birth
DD/MM/YYYY
F

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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: Name of Authorised Signatory:
Date: 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 valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
(c) For premises not covered in (a) and (b) above –
A copy of

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presentative 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 Central Goods and Service Tax Act, 2017.
All his actions in relation to this business will be binding on me/ us.
Signatures of the persons who is in charge.
S. No. Full Name Designation/Status Signature
1.
Acceptance as an authorised signatory
I <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall

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ectronically or otherwise.",
(viii) 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 given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signature
Name of Authorised Signatory
Designation /Status
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financ

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Time period for furnishing the details in FORM GSTR-1
SRO 14 Dated:- 11-1-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu
Notification
Jammu, the 11th January 2018
SRO 14 .- In exercise of the powers conferred by section 148 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), and in supersession of SRO notification No. SRO-470; dated: 15/11/2017, except as respects things done or omitted to be done before such supersession the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding

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Waiver of the late fee payable for failure to furnish the return in FORM GSTR-4 under the Jammu and Kashmir Goods and Services Tax Act, 2017
SRO 15 Dated:- 11-1-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu
Notification
Jammu, the 11 January, 2018
SRO. 15 – In exercise of the powers conferred by section 128 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No.V of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act, by any registered person fo

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The Pr. Commissioner of GST, Delhi South Commissionerate Versus Precision Pipes & Profiles Co. Ltd.
Central Excise
2018 (2) TMI 395 – DELHI HIGH COURT – TMI
DELHI HIGH COURT – HC
Dated:- 11-1-2018
CEAC 28/2017
Central Excise
MR. SANJIV KHANNA & MR. CHANDER SHEKHAR JJ.
Appellant Through Mr. Harpreet Singh, Sr. Standing Counsel & Ms. Bhavya Dubey, Advocate.  
Respondent Through Mr. R. Santhanam & Mr. A.P. Sinha, Advocates.  
O R D E R
Having heard counsel for the parties, we are inclined to frame the following substantial question of law:-
(i) Whether the Customs, Excise and Service Tax Appellate Tribunal was right in allowing the appeal preferred by the assessee holding that the Revenue could not have app

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lso stated that the order passed by the Allahabad High Court is an ex-parte order. In the present case, he has no objection if the impugned order is set aside with an order of reward. He states that the Tribunal has not decided the question whether the respondent assessee was entitled to CENVAT credit of additional customs duty paid through DEPB receipts.
In view of the statement made by Mr. R. Santhanam, Advocate, we are setting aside the impugned order with a direction for remand, without commenting on merits. We would clarify that the issue would be examined afresh, without being influenced by the observations made in the impugned order. The respondent-assessee states that he would also request the Tribunal to examine the question wheth

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No extension of date for filing return in FORM GSTR-1
GST
Dated:- 10-1-2018

The last date for filing of return in FORM GSTR-1, for different classes of taxpayers for the relevant periods, as shown in the Table below, remains 10th January, 2018. There has been no further extension of date for filing return in FORM GSTR-1.
Table
Sl. No.
Class of Taxpayer
Return
1
Registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the curren

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ITC on Capital Goods
Query (Issue) Started By: – Jatin Kumar Dated:- 10-1-2018 Last Reply Date:- 11-1-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Sir / Madam,
We have purchased Mobile Phones & Computers for our firm.
Can i take ITC on Mobile Phone & Computers in one installment.
What is SAC for Commercial Training & Coaching Centre
Regards,
Jatin Kumar
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
If the mobile phones andf computers are used in the course of or furtherance of business you can take the ITC. If they are for personal use then ITC is not allowed.
SAC for commercial training and coaching service is 999293.
Reply By Jatin Kumar:
The Reply:
Thank you very much Rajagopalan Sir,
We are used Mobil

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PL CLARIFY REGARDING SUPPLIED TO SEZ ENTRY WITH DUTY WHETHER TO SHOW IN B2B OR EXP SECTION AS SAYING VERSION 2.2 OFFLINE TOOLS
Query (Issue) Started By: – nandankumar roy Dated:- 10-1-2018 Last Reply Date:- 18-1-2018 Goods and Services Tax – GST
Got 6 Replies
GST
PL CLEARITY REGARDING SUPPLIED TO SEZ ENTRY WITH DUTY WHETHER TO SHOW IN B2B OR EXP SECTION AS SAYING VERSION 2.2 OFFLINE TOOLS
Reply By KASTURI SETHI:
The Reply:
There is no doubt that supply to SEZ is export.
Reply By nandankumar roy:
The Reply:
REGARDING EXP ENTRY RELATED WHETHER WE HAVE TO COLLECT EXPORT DETAILS FROM SELLER AS THERE IS PORT ENTRY AND SHIPPING BILLS DETAILS HAVE TO PROVIDE SO REQUEST YOU PL HELP
Reply By nandankumar roy:
The Reply:
AS WE HAVE

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Disbursal of SGST components of Refund claim – Instructions
02/2018 Dated:- 10-1-2018 Kerala SGST
GST – States
Office of the Commissioner of the State Goods and Service tax Department
Government of Kerala, Thiruvananthapuram
No CT/24164/C1 Dtd 10/01/2018
Circular No 2/2018
Sub: Disbursal of SGST components of Refund claim – Instructions
The tax payers are permitted to file manual refund claim in FORM GST RFD-01A for a tax period on monthly basis for following categories:
* Zero-rated supplies
* On account of inverted duty structure (higher tax rate on input & lower tax rate on finished products),
* Deemed exports
* Excess balance in electronic cash ledger.
The refund applications filed by the taxpayers in their respective jurisdiction shall be processed by respective Proper Officers. The refund has to be disbursed only by the respective tax authority of Central and State Government. Therefore refund of Central Taxes (CGST, CESS, IGST) sanctioned shall be made by

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ment Advice before Treasury within 5 working days from the date of receipt from Central Tax authority.
4. Intimate Head of Account for refund to treasury. [ MH-0006-MIH-101 Tax-SH-02-SSH-(01) for excess dues/(02) for exports/(03) for deemed exports/08) for Inverted duty structure].
5. On allocation of fund in BIMS present bills before Treasury.
6. Treasury shall transfer the refund amount to the Bank Account provided in the Payment Advice.
7. After release of payment a communication to be given to Central Tax Authority.
SGST – REFUND REGISTER-1
(For sanction order received from Central Tax Authority)
1.
S.No.
2.
File No.
3.
Name of Taxpayer
4.
GSTIN
5.
No. & Date of Sanction Order
6.
No. & Date of Payment Advice
7.
Communication Date of receipt of
8.
Amount of SGST refund sanctioned
9.
Treasury Date of submission of order to
10.
Date of allocation of fund in BIMS
11.
Date of submission of Bill
12.
Date of transfer of fund
13.
Account Date of transfer of

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along with Payment Advice in FORM GST RFD-05 should be forwarded to the Joint Commissioner, Central GST & Central Excise of the respective territorial jurisdiction for release of CGST/IGST/CESS portion of refund.
The proper officer who issued the refund sanction order shall maintain a register in the following manner:
SGST – REFUND REGISTER-2
(For sanction order issued from State Tax Authority)
1.
Sl.No.
2.
Name of Taxpayer
3.
GSTIN
4.
Date of filing of refund application.
5.
Refund claim of Central Tax
6.
Refund claim of State Tax
7.
Date of Approval
8.
Refund sanctioned – Central Tax
9.
Refund sanctioned -State Tax
10.
No. & Date of Sanction Order
11.
No. & Date of Payment Advice
12.
Date of Communication Authority to Central
13.
Amount of SGST refund sanctioned
14.
Date of submission of order to Treasury
15.
Date of allocation of fund in BIMS
16.
Date of submission of Bill
17.
Date of transfer of fund
18.
Date of transfer of refund to Bank Acc

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The Andhra Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
G.O.Ms.No.018 Dated:- 10-1-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
REVENUE DEPARTMENT
(Commercial Taxes-II)
[G.O.Ms.No.018, Revenue (Commercial Taxes-II), 10th January, 2018.]
NOTIFICATION
In exercise of the powers conferred by Section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017), the Government hereby makes the following Rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017 issued vide G.O.Ms. No. 227, Revenue (CT-II) Department Dated : 22-06-2017 as subsequently Amended.
1. i) These Rules may be called the Andhra Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
ii) They shall come into force with effect on and from 21st December, 2017.
2. In the Andhara Pradesh Goods and Services Tax Rules, 2017,-
(i) in FORM GSTR-1, for Table – 6, the following shall be substituted, name

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x paid on outward supplies
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/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/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 b

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t been complied with in respect of the amount refunded.
Signature
Name –
Designation / Status";
(iii) in FORM GST RFD-01A,-
(a) in Table 7, in clause (g), for the words "Recipient of deemed export", the words "Recipient of deemed export supplies/ Supplier of deemed export supplies" 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 clai

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THE PUNJAB GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2018
1 OF 2018 Dated:- 10-1-2018 Punjab SGST
GST – States
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
ORDER
The 10th January, 2018
THE PUNJAB GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2018
ORDER NO.1 OF 2018
No. S.O. 02/P.A.5/2017/S.172/2018.- Whereas, certain difficulties have arisen in giving effect to the provisions of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act;
Now, therefore, in exercise of the powers conferred by section 172 of the said Act, an

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ERROR IN ENTERING DEEMED EXPORT INVOICE
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 9-1-2018 Last Reply Date:- 5-5-2018 Goods and Services Tax – GST
Got 3 Replies
GST
We had supply under deemed export in month of Oct-17 under notification No. 40/2017 GST Rate is 0.10%.
While entering data in GSTR1 we have entered the same bill in B2B under 18% while editing amount of tax and manually entered @0.05 in CGST & @0.05 in SGST instaed of selecting Deemed Export option.
We h

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E way bill for exempted goods
Query (Issue) Started By: – Ravikumar Doddi Dated:- 9-1-2018 Last Reply Date:- 5-5-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Issue of E way bill is exempted under rule 138 of CGST Rules annexure, where in Rice is exempt can paddy is also exempt both the hsn code is 1006.
Reply By KASTURI SETHI:
The Reply:
Rice in husk paddy is covered under 1006.10. Paddy is agriculture produce. It was already covered. There was no dispute. There was a dispu

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College Hostel Mess Fees Subject to 5% GST Rate Without Input Tax Credit, Applies to Direct and Outsourced Services.
Circulars
GST
Clarifications regarding GST on College Hostel Mess Fees – t

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Separate registration for SEZ units
Query (Issue) Started By: – Archna Gupta Dated:- 9-1-2018 Last Reply Date:- 5-5-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Experts,
One of my client providing software services has three different offices in UP. Two premises are located in Noida SEZ and the third unit is located outside SEZ area. How many registrations are required to be taken?
Till now they have taken single registration in which both SEZ units are shown as additional places of business and the premises located outside SEZ is taken as Principal place of business. What is the repercussion in such a situation?
Please reply
Reply By ANITA BHADRA:
The Reply:
Rule 8 of the CGST Rule, 2017 require each unit in a

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Separate Business Verticals
Query (Issue) Started By: – Archna Gupta Dated:- 9-1-2018 Last Reply Date:- 15-1-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Experts
Please clarify:
1. If a registered person is supplying Business services and Renting services in Delhi, will it be covered under separate business verticals.
2. Is separate GST registration compulsory for separate business verticals?
Reply By Rajagopalan Ranganathan:
The Reply:
Madam,
According to Sub-section (2) of Section 25 of CGST Act, 2017 "A person seeking registration under this Act shall be granted a single registration in a State or Union territory. Provided that a person having multiple business verticals in a State or Union territory m

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tax under section 9;
(c) all separately registered business verticals of such person shall pay tax under the Act on supply of goods or services or both made to another registered business vertical of such person and issue a tax invoice for such supply.
Explanation.- For the purposes of clause (b), it is hereby clarified that where any business vertical of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other business verticals of the said person shall become ineligible to pay tax under the said section.
Subject to the above provisions you can have separate registration for multiple business verticals owned by you.
Reply By Archna Gupta:
The Reply:
Can you please give

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The Compliance Schedule under GST
By: – CASanjay Kumawat
Goods and Services Tax – GST
Dated:- 9-1-2018

Types and objectives of the filing:
* GSTR-3B: With the objective of ensuring smooth roll out of GST and taking into account the concerns expressed by the trade and industry regarding filing of the returns in GST regime, it was decided that, for the initial months of GST regime, the tax would be payable based on a simple return (Form GSTR-3B) containing summary of outward and inward supplies which will be submitted before 20th of the succeeding month.
GSTR-1: Every registered dealer is required to file GSTR-1 every month. The return contains details of all outward supplies made during the month.
GSTR-5: The GST Return

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ds as the below;
* One day immediately preceding the date on which his registration is granted for claim under clause (a) or clause (b) of sub-section (1) of section 18,
One day immediately preceding the date from which he becomes liable to pay tax under section (9) for claim under clause (c) of sub-section (1) of section 18, and
One day immediately preceding the date from which the supplies made by registered taxpayer becomes taxable for claim under clause (c) of sub-section (1) of section 18.
GST CMP-03 : After opting into Composition Scheme, a taxpayer has to intimate the government about the stock held by them on the day of opting into the scheme. The stock details have to be provided in Form GST CMP-03.
The compliance schedule

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, 2018
30th April, 2018
Notification No. 57/2017- CT, dated 15.11.2017
3.
Registered person having turnover more than 1.5 Cr.
GSTR-1
July – November, 2017
10th January, 2018
Notification No. 72/2017- CT, dated 29.12.2017
December, 2017
10th February, 2018
Notification No. 58/2017- CT, dated 15.11.2017
January, 2018
10th March, 2018
Notification No. 58/2017- CT, dated 15.11.2017
February, 2018
10th April, 2018
Notification No. 58/2017- CT, dated 15.11.2017
March, 2018
10th May, 2018
Notification No. 58/2017- CT, dated 15.11.2017
4.
For Non-resident taxable person
GSTR-5
July- December, 2017
31st January, 2018
Notification No. 68/2017- CT, dated 21.12.2017
5.
For Supplier of online information and database access

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The Haryana Goods and Services Tax (Amendment) Rules, 2018.
05/ST-2 Dated:- 9-1-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 9th January, 2018
No. 05/ST-2.- In exercise of the powers conferred by Section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:-
1. These rules may be called the Haryana Goods and Services Tax (Amendment) Rules, 2018.
2. In the Haryana Goods and Services Tax Rules, 2017 (herein after called the said rules), in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) The Unique Identity Number granted under the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) shall be deemed to be granted under the Haryana Goods and Services Tax Act, 2017.”.
3. In the said rules, in rule 19,

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lowing 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 the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:-
Zero

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cation No. 115/ST-2, dated the 18th October, 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 Haryana Government, Excise and Taxation Department, notification No. 117/ST-2, dated the 24th October, 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.”.
5. In the said rules, 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 his inward supplies as per notification issued under section 55 shal

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d the benefit of Haryana Government, Excise and Taxation Department, notification No. 115/ST-2, dated the 18th October, 2017, or notification No. 117/ST-2, dated the 24th October, 2017, or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017.”.
7. In the said rules, 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

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ed (refer Instruction) as per the field values in the form
7
Declaration
I 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.
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

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certificate issued by Government of India
3
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of 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 a

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tate” the words, “Address of the entity in respect of which the centralized UIN is sought” shall be substituted;
(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

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and date of GSTR11 : ARN <……………> Date
6. 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

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Notification regarding the date from which E-Way Bill Rules shall come into force under the HGST Rules, 2017
04/ST-2 Dated:- 9-1-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 9th January, 2018
No. 04/ST-2.- In exercise of the powers conferred by Section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby appoints the 1st day of February, 2018 as the date

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