Goods and Services Tax

The Tripura State Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
F.1-11(91)-TAX/GST/2017(Part) Dated:- 5-1-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
=============
Document 1No. 5
Registered No. N. E. 930.
TRIPURA
सत्यमेव जयते
GAZETTE
Published by Authority
EXTRAORDINARY ISSUE
Agartala, Friday, January 5, 2018 A. D., Pausa 15, 1939 S. E.
PART- Orders and Notifications by the Government of Tripura,
The High Court, Government Treasury etc.
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(91)-TAX/GST/2017(Part)
Dated, Agartala, the 5th January, 2018
NOTIFICATION
In exercise of the powers conferred by section 164 of the Tripura State Goods and
Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the
following rules further to amend the Tripura State Goods and Services Tax Rules, 2017,
namely:-
(1) These rules may be called the Tripura State G

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specify.”;
with effect from 23rd October, 2017, in rule 89, for sub-rule (4), the following
shall be substituted, namely:-
“(4) In the case of zero-rated supply of goods or services or both without payment of
tax under bond or letter of undertaking in accordance with the provisions 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;
Tripura Gazette, Extraordinary Issue, January 5, 2018 A. D.
(C) “Turnover of zero-rated supply of goods” means the valu

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n 2, excluding –
(a) the value of exempt supplies other than zero-rated supplies and
(b) the turnover of supplies in respect of which refund is claimed under sub-
rules (4A) or (4B) or both, if any,
during the relevant period;
(F) “Relevant period” means the period for which the claim has been filed.
(4A) In the case of supplies received on which the supplier has availed the benefit of
notification No.F.1-11(91)-TAX/GST/2017(Part) dated 9th 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 22nd November, 2017, 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 su

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e shall be inserted, namely:-
“(9) The persons claiming refund of integrated tax paid on export ofgoods or services
should not have received supplies on which the supplier has availed the benefit of
notification No.F.1-11(91)-TAX/GST/2017(Part) dated 9th November, 2017 or
notification No. 40/2017-State Tax (Rate) dated 22nd November, 2017.”;
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)
(ii)
Legal name of the person
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

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be uploaded (refer Instruction) as per the field
values in the form
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
Name of Authorised Signatory:
Place:
Date:
Designation:
Note: Applicant will require to upload declaration (as per under mentioned
format) along with scanned copy of the passport and photograph.
1.
2.
4.
Tripura Gazette, Extraordinary Issue, January 5, 2018 A. D.
List of documents to be uploaded as evidence are as follows:-
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

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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.
Scanned copy of documents regarding appointment as representative in India, if
applicable
5
Tripura Gazette, Extraordinary Issue, January 5, 2018 A. D.
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 > for
which application for registration is being filed/ is registered under the Central
Goods and Service Tax Act, 2017.
All his actions

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b. in the Instructions, the words, “Every person required to obtain a unique
identity number shall submit the application electronically” shall be
substituted with the words, “Every person required to obtain a unique identity
number shall submit the application electronically or otherwise.”;
(viii) for FORM GSTR-11, the following form shall be substituted, namely:-
6
Tripura Gazette, Extraordinary Issue, January 5, 2018 A. D.
Form GSTR-11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
1.
2.
UIN
Name of the person having Auto
UIN
populated
Year
Tax
Period
value
3. Details of inward supplies received
GSTIN Invoice/Debit Rate Taxable
of
Note/Credit
supplier Note details
(Amount in Rs. for all Tables)
Amount of tax
Place of
Supply
No Date Value
Integrated Central
tax
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

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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
Date
8
00
Tripura Gazette, Extraordinary Issue, January 5, 2018 A. D.
8. Verification
I
as an authorised representative of > 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:
Signatory:
Place:
Instructions
1. Application for refund shall be filed on quarterly basis.
Signature of Authorised
Name:
Designation Status
2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11.
3. There will be facility

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Extension of time limit for filing FORM GST CMP-03
40/2017 Dated:- 5-1-2018 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 40/2017
CCT's Ref No. A(1)/88/2017
Dt. 05-01-2018
Sub:- Extension of time limit for filing FORM GST CMP-03
In exercise of the powers conferred by sub-rule (4) of Rule 3 of the Telangana Goods and Services Tax Rules, 2017 read with section 168 of the Telangana Goods and S

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Extends the time limit for making a declaration, in FORM GST ITC-01
41/2017 Dated:- 5-1-2018 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 41/2017
CCT's Ref No. A(1)/129/2017
Dt. 05-01-2018
In pursuance of Section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereinafter referred to as the said Act) and clause (b) of sub-rule (1) of Rule 40 of the Telangana Goods and Se

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Extension of Time limit for filing GSTR-5A for the months of July, 2017
43/2017 Dated:- 5-1-2018 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 43/2017
CCT's Ref No. A(1)/114/2017,
Dt. 05-01-2018
In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Telangana Goods and Services Tax Act, 2017 (12 of 2017) and Section 20 of the Integrated Goods and S

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REFUND VOUCHER IN GSTR-1
Query (Issue) Started By: – UDAYKANT PATHAK Dated:- 4-1-2018 Last Reply Date:- 6-1-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Sir,
In Real Estate Business Flat advance received on 25th of june 2017 and in GST Regime Flat is cancelled now when refund of Amount to Customer issued vide Refund Voucher how and which table can reflect in GSTR1 ?
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
No refund voucher; only credit voucher.
Reply By Ganeshan Kalya

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GST provisions for purchase of services from Ladakh (J&K)
Query (Issue) Started By: – manish k Dated:- 4-1-2018 Last Reply Date:- 7-1-2018 Goods and Services Tax – GST
Got 6 Replies
GST
We are registered under GST & providing tourism services to our clients. We have done payments for a hotel room & tax services in Ladakh and bundled them as a tour package for our client. The hotel has not provided us a tax invoice and stated that Ladakh region is exempt from taxes. The taxi provider is also unregistered with GST and has not provided us a tax invoice.
Now what should we do for proper GST invoicing & compliance? We have already paid taxes through GSTR 3B on total value of our tour package. For GSTR 1, shall we fill our above pur

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GSTR 3 B return filed by you. You can apply for refund manually. Approach your jurisdictional Range Officer.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
What is the period involved in this case?
Reply By Ganeshan Kalyani:
The Reply:
Period is important because GST is now not applicable on inward ( purchased ) goods or service from an unregistered dealer.
Reply By KASTURI SETHI:
The Reply:
From the query, it appears that it has happened recently. Not more than one month old. There is no doubt about the importance of period in this situation.
Reply By manish k:
The Reply:
Dear all,
Thanks for taking some time and replying to my queries.
Rajgopalan Ranganathan: Suppliers turnover is above 20L/10L for the hotel and under 10L for the

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Vikram Solar Pvt. Ltd. Versus Union of India thru' Secy. & 3 Others
GST
2018 (4) TMI 1139 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 5 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 4-1-2018
WRIT TAX No. – 873 of 2017
GST
BHARATI SAPRU AND NEERAJ TIWARI, JJ.
Counsel For Petitioner: Shri Rishi Raj Kapoor, Advocate
Counsel For Respondent: C.S.C., A.S.G.I.
JUDGEMENT
Heard Shri R.R. Kapoor, learned counsel for the petitioner and Shri C.B. Tripathi, learned Standing Counsel fo

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M/s. Integral Coach Factory Versus Principal Commissioner of GST And Central Excise Chennai North Commissionerate
Central Excise
2018 (3) TMI 444 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 4-1-2018
E/MISC./40685 to 40695/2017 in E/40732 to 40741/2017 – MO/40017-40026/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Ms. Vardini Karthick, Advocate – for the Appellant
Shri Arul C. Durairaj, Supdt. (AR) – f

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M/s. JVS Food Pvt. Ltd, Shri P.C. Mahnot (Director), M/s JVS Food Pvt. Ltd. Versus Union of India, The Commissioner of Central Goods and Service Tax, Additional Director General, Director General of Central Excise, Intelligence, Jaipur (Raj.)
Central Excise
2018 (1) TMI 768 – RAJASTHAN HIGH COURT – 2018 (10) G. S. T. L. 291 (Raj.)
RAJASTHAN HIGH COURT – HC
Dated:- 4-1-2018
D. B. Civil Writ Petition No. 218 / 2018
Central Excise
K. S. Jhaveri And Inderjeet Singh, JJ.
For the Petitioner : Mr. Sameer Jain
ORDER
1. By way of this petition, the petitioner has prayed for following relief:-
(i) by an appropriate, writ, order or direction to quash and set aside the proceedings initiated by way of show cause notice dated 6.10.2017 as the same is issued in contradiction to departmental circular/instruction dated 25.4.2016 and 13.10.2016 by respondent No.2.
(ii) Without prejudice to above by an appropriate, writ, order or direction to direct the respondent No.2 to dir

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ed Counsel appearing on behalf of the appellant, submitted that before the impugned order was passed by the authorities of the Customs Department, admittedly an enquiry was conducted at various places. However, the documents collected during the said enquiry were not supplied to them although reliance was placed thereupon and, thus, the principles of natural justice have been violated.
15. The statutory authorities under the Act exercise quasi-judicial function. By reason of the impugned order, the properties could be confiscated, redemption fine and personal fine could be imposed and in the event an importer was found guilty of violation of the provisions of the Act. In the event, a finding as regards violation of the provisions of the Act is arrived at, several steps resulting in civil or evil consequences may be taken. The principles of natural justice, therefore, were required to be complied with.
16. The Act does not prohibit application of the principles of natural justice.

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in it has been held as under:-
“2. This Court while admitting the appeal on 30.03.2015, framed following substantial question of law:- “(1) Whether non supply of resumed records which are relied upon in SCN and adjudication order constitute violation of principles of natural justice, when not provided in spite of preliminary objections and request letters?
(2) Whether onus of proving classification was on the part of appellant when all the resumed and relied upon documents were not supplied to him in spite of repeated requests?”
10. It is well settled principle of law that the person who is to take an action is required to supply basic documents, which sought to be relied upon. The documents though referred in the show cause notice were not given to the assessee by the Tribunal.
12. In that view of the matter, we remit back the matter to the first authority. The petitioner will appear before the first authority on 06.11.2017 and authority will settle the matter within a peri

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rning such documents/records.
5. He also relied upon the Circular No.207/09/2006-CX. dt. 8.9.2006 wherein it has been provided as under:-
2. In this regard, your attention is invited to the Board's Circular No.42/88-CX, dated 24.05.1988 and No.48/88-CX.6 dated 10.06.1988. As per these circulars, the documents/records which are not relied upon in the Show Cause Notice are required to be returned under proper receipt to the persons from whom they are seized. I wish to reiterate compliance of these instructions. In fact, the Show Cause Notice itself may incorporate a clause that unrelied upon records may be collected by the concerned persons within 30 days of receipt of the Show Cause Notice. The designation and address of the officer responsible for returning the relied upon records should also be mentioned in the Show Cause Notice.
6. He also relied upon the Circular No.42/88-CX.6, dt. 24.5.1988 wherein it has been provided as under:-
2. Once the show cause notice is issued to t

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Commr. of CGST-Bolpur Versus M/s. C.P. Ispat Pvt. Ltd., Sri Naresh Kumar Sharma, M/s. Jaishree Steels Pvt. Ltd., Sri Shyam Bihari Makharia, Director
Central Excise
2018 (1) TMI 370 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 4-1-2018
Excise Appeal Nos. E/76775/17 (C. O. 76173/17) & E/76776/17, E/76712/17(C. O. 76172/17), E/76713/17 – Final Order No. FO/75010-75013/2018
Central Excise
Shri P. K. Choudhary, Hon'ble Judicial Member
Sri Anjan Dasgupta, Advocate For Appellant
Sri D. Halder, A. C. ( A. R. ) & A. K. Biswas, Supdt. ( A. R. ) For Respondent
ORDER
Per Shri P. K. Choudhary
Briefly stated the facts of the Appeal Nos.E/76775/2017 (C.O.-76173/2017) and E/76713/2017 are that M/s. C.P. Ispat Private Limited, the Assessee is engaged in the manufacture of Sponge Iron classifiable under Chapter 72 of the Central Excise Tariff Act, 1985. On 27.05.2014, the Central Excise Officers of Directorate General of Central Excise Intelligence (DGCEI), Kolkata search

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Rs. 5.00 Lacs on Shri Naresh Kumar, Director of the appellant company and also appropriated the amount of duty of Rs. 20,01,848.00 as deposited by the assessee. By the impugned Order the Commissioner (Appeals) upheld the confirmation of duty along with interest and modified the Adjudication Order to the extent that the penalty imposed on the assessee and its Director are set aside. Hence, the Revenue filed these appeals for imposition of penalty on the assessee and it s Director, Respondents herein.
2) Heard both sides and perused the appeals records.
3) I find that the Commissioner (Appeals) observed that there is no evidence of charge of clandestine removal of the goods against the assessee and it s Director and therefore penalties were set aside. It is observed that the credibility of the documentary evidence on which demand was raised would be disputed on various grounds. According to the Commissioner (Appeals) there is a dispute on the place of seizure of the documents as to wh

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Director of the Assessee had admitted clearance of the goods on showing the chart and paid the duty. There is no material available on record that the Director of the Assessee was involved in such clandestine removal of the goods. Hence, the Commissioner (Appeals) has rightly set aside the penalty on the Director of the Assessee.
4) The brief facts of the Appeal Nos.E/76712/2017 (C.O.-76172/2017) and E/76713/2017 are that M/s. Jaishree Steels Pvt. Ltd., the assessee is engaged in the manufacture and clearances of M.S. Billet classifiable under Chapter 72 of the First Schedule to the Central Excise Tariff Act, 1985. On 27.05.2014 the Officers of Director General of Central Excise Intelligence (DGCEI), Kolkata Zonal Unit searched the factory and office premises of the assessee and recovered various documents/records. It was found that the assessee cleared the M.S.Billet without payment of duty. Sri Shyam Bihari Makharia, Director of the assessee company after going through the seized do

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herein.
5) I find that the Commissioner (Appeals) observed that the department did not undertake any further investigation to examine the involvement of the Director of the assessee company and also could not record any evidence of clandestine removal of the said goods and therefore he set aside the penalties imposed on the respondents.
6) It is also observed that the Department could not adduce any evidence to establish the clandestine removal of goods without payment of duty. There is no dispute that the assessee admitted the clearance of the goods. The Director of the assessee company has also admitted this fact. They have paid the duty. Therefore, I am unable to agree with the findings of the Commissioner (Appeals). Accordingly, the imposition of penalty under Section 11AC of the Central Excise Act on the appellant company is justified. I find that the Director of the assessee company had admitted the clearance of the goods and paid the duty. There is no material available on rec

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Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. – Reg.
27/01/2018 Dated:- 4-1-2018 CGST – Circulars / Ordes
GST
Circular No. 27/01/2018-GST
F. No. 354/107/2017-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
****
North Block, New Delhi
04th January 2018
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. – Reg.
Representations were received from trade and industry for clarification on certain issues regarding levy of GST on supply of services.
2. In this context, it is stated that the foll

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the rate so determined would be levied on the entire amount charged from the customer. For example, if the declared tariff is ₹ 7000 per unit per day but the amount charged from the customer on account of extra bed is ₹ 8000, GST shall be charged at 18% on ₹ 8000.
3. Tariff declared anywhere, say on the websites through which business is being procured or printed on tariff card or displayed at the reception will be the declared tariff. In case different tariff is declared at different places, highest of such declared tariffs shall be the declared tariff for the purpose of levy of GST.
4. In case different tariff is declared for different seasons or periods of the year, the tariff declared for the season in which the service of accommodation is provided shall apply.
5. Declared tariff at the time of supply would apply.
6. If declared tariff of the accommodation provided by way of upgrade is ₹ 10000, but amount charged is ₹ 7000, then GST would be levie

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%”
As is evident from the notification, “entry to casinos” and “gambling” are two different services, and GST is leviable at 28% on both these services (14% CGST and 14% SGST) on the value determined as per section 15 of the CGST Act. Thus, GST @ 28% would apply on entry to casinos as well as on betting/ gambling services being provided by casinos on the transaction value of betting, i.e. the total bet value, in addition to GST levy on any other services being provided by the casinos (such as services by way of supply of food/ drinks etc. at the casinos). Betting, in pre-GST regime, was subjected to betting tax on full bet value.
3
The provision in rate schedule notification No. 11/2017-Central Tax (Rate) dated the 28th June 2017 does not clearly state the tax base to levy GST on horse racing. This may be clarified.
GST would be leviable on the entire bet value i.e. total of face value of any or all bets paid into the totalisator or placed with licensed book makers, as the case m

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ow threshold limit are exempt from taking registration?
Notification No. 17/2017-Central Tax (Rate), has been issued making ECOs liable for payment of GST in case of accommodation services provided in hotels, inns guest houses or other commercial places meant for residential or lodging purposes provided by a person having turnover below ₹ 20 lakhs (Rs. 10 lakhs in special category states) per annum and thus not required to take registration under section 22(1) of CGST Act. Such persons, even though they provide services through ECO, are not required to take registration in view of section 24(ix) of CGST Act, 2017.
6
To clarify whether supply in the situations listed below shall be treated as a supply of goods or supply of service:-
1. The books are printed/ published/ sold on procuring copyright from the author or his legal heir. [e.g. White Tiger Procures copyright from Ruskin Bond]
2. The books are printed/ published/ sold against a specific brand name. [e.g. Manorama Ye

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PURE AGENT RECEIPTS IN GSTR 1
Query (Issue) Started By: – RAVI SAPRA Dated:- 3-1-2018 Last Reply Date:- 8-1-2018 Goods and Services Tax – GST
Got 22 Replies
GST
How to show pure agent receipts in GSTR1 ?
Reply By Ganeshan Kalyani:
The Reply:
In my view it should be shown in table 8 , exempted sale. However, i welcome views of my collegue experts on this please.
Reply By KASTURI SETHI:
The Reply:
Pl. elaborate your query. How you are pure agent ? What is actual service ? Are you eligible for exemption ? Do you fulfill the conditions of 'pure agent, in terms of GST law ? Valuation Rules ? All these aspects are to be examined first before replying to your query .
Reply By RAVI SAPRA:
The Reply:
Thanks for your contribution. My submission as desired is as under:-
Pure Agent Services are neither covered under exempt supply nor under nil rated supply
I become pure agent as I pay custom duty or freight on behalf of my client. There is no markup in the price and I fu

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o. 6 or 8. Why it cannot be shown against serial No. 4 of GSTR-1 ? Have you paid GST or not ? Also read article of Sh.Vinod Chaurasia, an expert published in the 'Expert – Articles'. Title is 'Concept of Pure Agent'. Go through this article and, thereafter, you may seek clarification. There is no specific Column for 'pure agent'. It falls under, "Taxable Outward Supplies".
Reply By KASTURI SETHI:
The Reply:
Pure agent services are exempted in 'Works Contract Service/Construction Service' with conditions imposed.
Reply By YAGAY AND SUN:
The Reply:
Please go through the definition of Pure Agent and the concept would be clear to you regarding how to deal this aspect in returns.
Reply By RAVI SAPRA:
The Reply:
Read the article of Sh. Vinod Chaurasia. Accordingly my receipts falls under the category of pure agent. No where this article deals with showing of these receipts in GSTR1. As for as concept of pure agent, it is very clear. Only issue

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NJAY MALHOTRA:
The Reply:
Mr. Ravi,
Amount received as Pure Agent is not part of Supply, hence even if you raise Invoice separately, then also the same shall not be placed anywhere in Table 8.
Reply By RAVI SAPRA:
The Reply:
Dear Mr.Sanjay,
This way we will be dealing with the same issue in two ways. One where combined bills are raised, value as pure agent receipt is added in Invoice Value and where separate invoices are raised, the same is ignored in GSTR1 not being a part of GST supply.
Reply By CS SANJAY MALHOTRA:
The Reply:
In both cases, whatever approach you follow, pure agent service is nowhere reflected in taxable value under any table or head.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
I endorse the views of Shri Malhotra.
Reply By Ganeshan Kalyani:
The Reply:
Challenging.
Reply By KASTURI SETHI:
The Reply:
JUST FOR ADDITIONAL KNOWLEDGE OF QUERIST
This is an extract from an article prepared by NACEN, Faridabad and available on CBEC's site.
"A pure

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ceipts have been issued. Also MNC's also deduct TDS on such pure agent receipts. If the figures shown in 26AS and in our Balance Sheet are different from one filed in GST returns than the notices are bound to come from the department.
Reply By CS SANJAY MALHOTRA:
The Reply:
Mr. Ravi,
Experts have shared their opinions. To follow the same or not is your action step.
If you make payment on someone behalf, the same is not Supply as neither the Invoice is on you nor you have received services. This is not new concept, was available in Service Tax also and you must be following some criteria while submission of Service Tax Returns also.
Recovery of any payment made on someone's behalf appears as "Payment Advice" entry at the Bottom of Invoice and is no way part of Taxable Value and considered as Supply.
Check your accounting entries. You debit your Customers account and Credit Bank account. No Income / Expense is either Dr / Cr, then how will question of GSTR Returns Vs

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Impact of Demonetisation and GST on key Industrial Sectors
GST
Dated:- 3-1-2018

The growth of different sectors of an economy depends on a number of factors, including structural, external, fiscal and monetary factors (which is partly reflected by demonetisation). Therefore, it is not possible to pinpoint the impact of demonetization and GST on sectoral outputs.
India's Import and Export data (month-wise) for the Financial Years 2016-17 and 2017-18 along with growth rate is as under:
Month
Value of Import (in US $ Million)
Growth Rate (in %)
2017-18
2016-17
April
38209
25689
48.73
May
38317
28286
35.46
June
36983
30917
19.62
July
33986
29305
15.97
August
35561
29303
21.36
September
37628
31839
1

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16-17
2017-18
Q1
Q2
Q3
Q4
Q1
Q2
Manufacturing
10.8
7.9
10.7
7.7
8.2
5.3
1.2
7.0
Construction
5.0
1.7
3.1
4.3
3.4
-3.7
2.0
2.6
Note: As per estimates released by Central Statistics Office
Details of revenue generated from central excise & customs duty during the last 12 months is as under:
Sl. No.
Month
Central Excise (in Rs. Crore)
Customs Duty [On Export/ Import] (in Rs. Crore)
1
December, 2016
33159
18820
2
January, 2017
34089
18974
3
February, 2017
31927
18797
4
March, 2017
35386
21665
5
April, 2017
31817
20764
6
May, 2017
34150
22051
7
June, 2017
25007
21147
8
*July, 2017
21150
30327
9
*August, 2017
18960
31535
10
*September, 2017
18191
31217
11
*October, 2017

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Credit of GST for Airconditioner given for acheiving Target
Query (Issue) Started By: – JATIN SHAH Dated:- 3-1-2018 Last Reply Date:- 6-1-2018 Goods and Services Tax – GST
Got 7 Replies
GST
We have issued a scheme that if a distributors achieves sale of 10 lacs we will give him Air conditioner. co. is situated at Maharashtra and distributor is in Karnataka. if we buy AC from Karnataka with bill in the name of Company in Maharashtra can we claim credit in GST in Maharashtra.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 17 (5) (h) of CGST Act, 2017 "notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in res

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y KASTURI SETHI:
The Reply:
The reply of Sh.Ranganathan, Sir is very much clear. Credit not allowed. This is not discount . It is post sale or post supply incentive. It is out of the definition and scope of discount because such incentive does not conform to the parameters of Section 15 of CGST Act. It cannot be termed as 'prior known'. There is element of uncertainty whether sale target will be achieved or not. Hence neither discount admissible nor ITC is admissible.
Reply By Himansu Sekhar:
The Reply:
First thing, the bill will mention, cgst and sgst of Karnataka, the said credit of cgst and sgst will not be available in Maharashtra.
Second thing, in the case of free samples, FAQ has been released which mentions about reversal

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gst on advances for services
Query (Issue) Started By: – Ramakrishnan Seshadri Dated:- 3-1-2018 Last Reply Date:- 5-1-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir,
We have received a professional invoice for design service .
In that invoice they have claimed an advance.
For that advance they have charged gst.
Whether gst has to be paid on advances for services.
Experts please confirm.
Thanks & Regards,
S.Ramakrishnan
Reply By KASTURI SETHI:
The Reply:
Yes. G

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Rate of tax
Query (Issue) Started By: – Ravikumar Doddi Dated:- 3-1-2018 Last Reply Date:- 5-1-2018 Goods and Services Tax – GST
Got 4 Replies
GST
What is the rate of tax under composition wherein applicant running canteen at theatre, all inward purchase from local regd delaers only there is no cooking/manufacturing , is it 1% or 5%
Reply By KASTURI SETHI:
The Reply:
As per legal definition of restaurant, you to pay 5% under composition scheme.
Reply By YAGAY AND SUN:
The Reply:

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GST update on admissibility of Input Tax Credit on the services related to motor vehicles
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 3-1-2018

GST update on admissibility of Input Tax Credit on the services related to motor vehicles:-
Section 17(5) of the CGST Act, 2017 prescribes the list of blocked credits and this lists allows the ITC on few goods and services on conditional basis. The relevant part of section 17(5) reads as follows:-
"(5) Notwithstanding anything contained in sub-section (1) of section 16 and sub-section (1) of section 18, input tax credit shall not be available in respect of the following, namely:-
(a) Motor vehicles and other conveyances except when they are used
(i) for making t

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rlier the twitter reply by department clarified that the credit on repair and maintenance of vehicle will not be allowed. However, recently, government has given clarification on this aspect by issuing FAQ. This clarification has been given as follows:-
"Whether GST paid on insurance and repairs on vehicles is allowed, when vehicles is used for Business purpose only?
ITC is allowed."
Thus, Government is also changing its stand. The Government has taken restricted meaning of phrase "in respect of" in recent clarification and has clarified that the restriction contained in this clause will be restricted to purchase of motor vehicle only. All the other related activities will be outside the purview of this restriction. T

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edit.
2) Explanation given for 17(5)(c&d) for construction also endorse the restriction to the extent of capitalisation.
3) Credit blocked mainly for Construction and the expenses which are mainly incurred directly for personal use and difficult to differentiate between personal and furtherance of business. in case of Vehicle which is registered in company name may be considered as expenses for furtherance of business.
4) GST is mixture of Excise, service tax and service tax, in case of purchase of Vehicle, VAT Credit was restricted but service tax charged on repairing and insurance premium was not restricted till the vehicle is used for business purpose.
CREDIT SEEMS IN FAVOUR OF TAXABLE PERSON WHEN THERE IS NOT JUDICIAL ORDER BEING A

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Delegation of Power to Assistant Commissioner, Tax Recovery Cell (TRC), GST & Central Excise, Aurangabad for recovery of arrears of Central Excise and Service Tax
Trade Notice No. 13/2018-19 Dated:- 3-1-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF GOODS & SERVICE TAX (GST)
N-5, TOWN CENTRE, CIDCO, AURANGABAD – 431003
F. No. VGN (30) 03/GST/TN/17-18
Dated: 03.01.2018
Trade Notice No. 13/2018-19
Subject: Delegation of Power to Assistant Commissioner, Tax Recovery Cell (TRC

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Commissioner of Service Tax, Chennai [Sought to be Changed as Commissioner of GST And CE Chennai South Commissionerate] Versus AVM film Studios And (Vice-Versa)
Service Tax
2018 (3) TMI 415 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 3-1-2018
ST/Misc/41487/2017 In ST/366/2010, ST/Misc/41697/2017 In ST/388/2010 – MO/40004-40005/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri M.N. Bharathi, Advocate – fo

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The Puducherry Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
G.O. Ms. No. 04 Dated:- 3-1-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 4, Puducherry, dated 3rd January 2018)
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Puducherry Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
(2) Unless otherwise specified, they shall be deemed to have come into force on the 29th day of December, 2017.
2. In the Puducherry Goods and Services Tax Rules, 2017, –
(i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) The Unique Identity Number granted under the Centr

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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 the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manne

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No. 46/CT/2017-18, dated 25th 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 notification issued vide G.O. Ms. No. 40/2017-Puducherry GST (Rate), dated 25th 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.”;
(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

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ctober, 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 subject to online verification, where practicable, before p

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st 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.
Place:
Date:
Signature
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 valid Rent / Lease Agreement with any doc

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assbook 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 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

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on required to obtain a unique identity number shall submit the application electronically” shall be substituted with the words, “Every person required to obtain a unique identity number shall submit the application electronically 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 be

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egrated Tax
Cess
Total
9. 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
10. 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: Signature of Authorised Signatory:
Place: Name:
Designation / Status
Instructions
1. Application for refund shall be filed on quarterly basis.
2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11.
3. There will be facility

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Waives the late fee payable for failure to furnish the return in FORM GSTR-4.
G.O. Ms. No. 02 Dated:- 3-1-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 2
Puducherry, dated 3rd January 2018)
NOTIFICATION
In exercise of the powers conferred by section 128 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereafter in this notification referred to as the said Act), the

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Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto 1.5 crore.
G.O. Ms. No. 01 Dated:- 3-1-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 1,
Puducherry, dated 3rd January 2018)
NOTIFICATION
In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), and in supersession of notification issued vide G.O. Ms. No. 53/CT/2017-18, dated the 17th November, 2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 189, dated the 17th November, 2017, except as respects things done or omitted to be done before such

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Waiver the amount of late fee payable FORM GSTR-4.
Va Kar/GST/04/2017-S.O. No. 03 Dated:- 3-1-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
GOVERNMENT OF JHARKHAND
COMMERCIAL TAXES DEPARTMENT
–
NOTIFICATION
3rd January, 2018
S.O. No. 3 – Dated- 3rd January, 2018 In exercise of the powers conferred by section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the State Government, o

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Extends the time limit for furnishing the details of outward supplies in FORM GSTR-1.
Va Kar/GST/04/2017-S.O. No. 02 Dated:- 3-1-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
GOVERNMENT OF JHARKHAND
COMMERCIAL TAXES DEPARTMENT
–
NOTIFICATION
3rd January, 2018
S.O. No. 2 – Dated- 3rd January, 2018 In exercise of the powers conferred by the second proviso to sub section (1) of section 37 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter in this notification referred to as the Act) and in supersession of notification No. S.O 133 – State Tax dated the 14th November, 2017, published in the Gazette of Jharkhand, except as respects things done or omitted to be do

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Jharkhand Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
Va Kar/GST/07/2017-S.O. No. 05 Dated:- 3-1-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
GOVERNMENT OF JHARKHAND
COMMERCIAL TAXES DEPARTMENT
–
NOTIFICATION
3rd January, 2018
S.O. No. 5 Dated- 3rd January, 2018 In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Jharkhand Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
2. In the Jharkhand Goods and Services Tax Rules, 2017, –
(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, 2017 shall be deemed to be granted under the Jharkhand Goods and Services Tax Act.";
(ii) in

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y 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-rated supply of services is the aggregate of the payments received d

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er 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. S.O 120- State Tax (Rate) dated 7th 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 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 n

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rm 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 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
Designatio

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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.
Place:
Date:
Signature
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 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

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nned 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 Gujarat 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 f

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the application electronically 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 having UIN person
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
Signature
Name of Authorised Signatory
Date
Designation /Status
Instructions:-
1. Terms Used:-
a. GSTIN :- Goods and Services Tax Identific

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uthorised 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:
Signature of Authorised Signatory:
Place:
Name:
Designation / Status
Instructions
1. Application for refund shall be filed on quarterly basis.
2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11.
3. There will be facility to edit the refund amount as per eligibility.
4. Requisite certificate issued by MEA granting the facility of refund shall be produced before the proper officer for processing refund claim. “;
(x) in FORM GST DRC-07, the Table at serial

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